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IDEL WALDELMI
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idelwaldelmi@unilak.ac.id
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+6285265497158
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Jiedbfekon@gmail.com
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D.I. Panjaitan Km.8 Rumbai Pekanbaru 28265
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INDONESIA
Jurnal Ilmiah Ekonomi dan Bisnis
Published by Universitas Lancang Kuning
ISSN : 18299822     EISSN : 24429813     DOI : https://doi.org/10.31849/jieb.v17i2
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Ilmiah Ekonomi dan Bisnis invites academics and researchers who do original research in the fields of economics, management and accounting, including but not limited to: Development Economics Monetary Economics, Finance and Banking International Economics Public Economics Economic development Regional Economy Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 12 Documents
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Search results for , issue "Vol. 18 No. 2 (2021)" : 12 Documents clear
PERAN INVESTASI MODAL FISIK DAN MODAL MANUSIA TERHADAP PERTUMBUHAN EKONOMI DI KOTA PEKANBARU mustika puspa rani; syapsan syapsan; dahlan tampubolon
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 18 No. 2 (2021)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v18i2.7213

Abstract

This study aims to provide empirical evidence of the role of physical capital and human capital on economic growth. The contribution is focused on Pekanbaru City because it is the center of economic activity in Riau Province, so it is necessary to analyze the contribution of physical and human capital development to regional economic growth. This study uses multiple linear regression analysis in Pekanbaru City during the 2009-2018 period. The asset capital indicators used in this research are fixed assets that have been realized for the last 10 years, and the human capital used in this study is the average length of schooling of the population for the education level and thelife expectancy of the population for the health level. The estimation results show that the level of education has a positive and significant contribution to economic growth in Pekanbaru City. This indicates the important role of education as one of the main sources to achieve better economic development. Another finding from this study is that fixed asset capital has a negative and significant effect on economic growth in Pekanbaru City, this is caused by the use of fixed assets in not being fully utilized for activities that can encourage productivity activities in Pekanbaru City.
INCOME SMOOTHING SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA (BEI) ika berty apriliyani; reni farwitawati
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 18 No. 2 (2021)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v18i2.7295

Abstract

Perataan laba sebagai salah satu bentuk manajemen laba yang merupakan tindakan tidak etis dan menyebabkan informasi dalam laporan keuangan menjadi kurang andal dan menghasilkan keputusan yang valid. Tulisan ini bertujuan untuk mengetahui hubungan antara perataan laba yang dipengaruhi oleh cash holding, profitabilitas dan nilai perusahaan. Penelitian dilakukan pada perusahaan yang bergerak di bidang pertambangan yang terdaftar di Bursa Efek Indonesia periode 2014 hingga 2018. Dengan menggunakan 30 sampel (6 perusahaan pertambangan) dari 43 populasi yang dipilih berdasarkan purposive sampling. Penelitian ini menggunakan metode analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa faktor cash holding berpengaruh signifikan terhadap perataan laba, sedangkan faktor profitabilitas dan nilai perusahaan tidak berpengaruh. Pengujian simultan model penelitian ini, menjelaskan 68,6% bahwa cash holding, profitabilitas dan nilai perusahaan menunjukkan adanya pengaruh terhadap perataan laba.

Page 2 of 2 | Total Record : 12

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