Jurnal Akuntansi dan Ekonomika

Analisis Determinan Keberhasilan Usaha Kecil dan Menengah (UKM) di Kota Pekanbaru

Evi Marlina, Ayu Indah Sari — Sun, 31 Dec 2023 00:00:00 +0700

This research examines the influence of human resources (HR), digital marketing, business capital, and the use of accounting information on the success of SMEs. The population of this research is all SMEs in the Pekanbaru city area. The Slovin formula was used to determine the number of research samples and obtained 100 samples. Questionnaires were distributed directly to SMEs as research respondents. The analysis method uses multiple regression and the data is processed using the SPSS version 22 application. The research results show that HR, digital marketing, and PIA significantly affect the success of SMEs. In contrast, business capital does not have a significant effect on SMEs in Pekanbaru.

Minat Mahasiswa Berinvestasi di Pasar Modal Melalui Pengetahuan Investasi, Fasilitas Online Trading, dan Religiusitas

Anggi Saputra, Erna Widiastuty, Rahmat Febrianto — Sun, 31 Dec 2023 00:00:00 +0700

This study aims to identify factors that influence individual or group interest in investing in the capital market, especially among Economics and Business students from universities in West Sumatra. Some of the factors that become the focus of research include the level of knowledge about investment, the availability of online trading facilities, and the level of religiosity. The population of this study were Economics and Business faculty students with active status at universities in West Sumatra using certain criteria obtained 73 respondents. The data source in this study is primary data through questionnaires. Hypothesis testing using SPSS. The results of hypothesis testing provide evidence that: (1) investment knowledge is not proven to have a significant influence on investment interest. (2) online trading facilities and religiosity have a positive and significant effect on investment interest.

Aspek Kinerja Keuangan Daerah yang Berdampak Pada Pembangunan Manusia di Daerah Pemekaran

Helly Aroza Siregar — Sun, 31 Dec 2023 00:00:00 +0700

Is it true that the implementation of fiscal decentralization through the expansion of regions can have a significant impact on development and improve the welfare of people in the regions? This study aims to analyze the influence of the government's financial performance after the division in influencing the Human Development Index as an indicator of successful development and community welfare in the regions. The research method was conducted by using multiple linear regression analysis that processed financial ratio data from the APBD Report of Kepulauan Meranti Regency from 2010 to 2022. The results showed that financial performance as measured by PAD Effectiveness, Capital Expenditure Ratio, PAD Growth, and Financial Independence has a significant effect on the Index of Human Development, while the Efficiency of Regional Expenditure has no effect.

Peran Mediasi Innovation Capability dalam hubungan Knowledge Sharing dan Innovation Performance pada UMKM di Rokan Hilir

Nur Anita — Sun, 31 Dec 2023 00:00:00 +0700

This research aims to test the impact of knowledge sharing on innovation performance mediated, by innovation capability. The study used a survey method with 76 participants of MSMEs in the Rokan Hilir district. Research data is processed using WarpPLS 7.0. Research results show that knowledge sharing has a positive influence on innovation capability and innovation capacity mediates the relationship between knowledge sharing and innovation performance. This research contributes to providing empirical evidence as well as new insights into the importance of knowledge-sharing behavior coupled with the ability to innovate in improving MSME’s performance. A good performance of MSMEs will help UMKM to survive in the long term and have competitiveness so that MSME’s goal of “Naik Kelas” is achieved.

Investasi Asing Langsung, Perdagangan Internasional, dan Kualitas Lingkungan di Indonesia

Azimah Hanifah, Bambang Sutrisno, Lela Hindasah, Riyanti Riyanti, Dea Herliyana — Sun, 31 Dec 2023 00:00:00 +0700

This paper investigates the influence of foreign direct investment and international trade on environmental quality in Indonesia from 1990 to 2018. Environmental quality is measured by carbon dioxide emissions. The estimation method employed is autoregressive distributed lag. This study finds that foreign direct investment positively affects carbon dioxide emissions in the short term but has no impact in the long term. International trade positively affects carbon dioxide emissions in the short and long terms. The results recommend policymakers in Indonesia control carbon dioxide emissions from foreign direct investment projects and export and import activities.

Pengaruh Intellectual Capital Terhadap Kinerja Perusahaan dengan Corporate Governance Sebagai Variabel Intervening Pada Perusahaan Perbankan

Anis Mahmudah Dariati, Heriyani Heriyani, Dama Mustika — Sun, 31 Dec 2023 00:00:00 +0700

This research covers 36 banking companies listed on the Indonesia Stock Exchange during the 2021-2022 period and focuses on the influence of intellectual capital on corporate performance. The criteria established the sampling method, which resulted show several important findings, which resulted from data analysis carried out using the SEM-PLS method. First, research shows that intellectual capital has a positive influence on corporate governance. Second, there was no significant influence of intellectual capital (VAIC) on corporate governance. Third, there was a positive influence of corporate governance on corporate performance. And fourth, there was no significant influence of intellectual capital on corporate performance through corporate governance.

Pengaruh Penerapan Asean Corporate Governance Scorecard Terhadap Profitabilitas Perusahaan Terbuka Indonesia Tahun 2021

Bryan Yuwanda Lenggana Putra, Helmy Adam — Sun, 07 Jan 2024 12:07:48 +0700

This research aims to determine empirical evidence of the effect of implementing ACGS on company profitability. The independent variables used are the Rights of Shareholders, Equitable Treatment of Shareholders, Role of Shareholders, Disclosure and Transparency, and Responsibilities of the Board. ACGS measurements are based on a measurement method used using a purposive sampling method with a sample of public companies that implement ACGS in Indonesia and then measured by the criteria regulated by the ACMF. Data comes from ACGS reports and annual reports. The results of this research state that the rights of shareholders have a positive effect because the company can protect the rights of shareholders in participating effectively in general meetings of shareholders. Furthermore, the equitable treatment of shareholders, the role of shareholders, disclosure and transparency, and responsiveness of the board do not have a significant effect on the company.

Pengaruh Kepercayaan Konsumen Terhadap Keputusan Pembelian Online Pada Marketplace Tiktok Shop di Kalangan Mahasiswa Universitas Muhammadiyah Riau

Sri Rahmayanti, M. Fikry Hadi, Nabilla Radianti — Mon, 08 Jan 2024 12:11:24 +0700

This study uses quantitative methods to determine whether consumer confidence on their decision to make online purchases in the Tiktok Shop market among students of Universitas Muhammadiyah Riau. This study used a sample of 100 students who are Tiktok shop customers. This study found that the Consumer Trust variable (X) has a tcount value greater than the ttable, namely 14.569 greater than 1.984, and a significant level of 0.000 greater than 0.05. The hypothesis results show that H0 is rejected and H1 is accepted, which indicates that there is a positive and significant influence between increasing Consumer Trust (X) on Online Purchasing Decisions (Y).

Pengujian dan Pemilihan Model Neraca Pembayaran Indonesia Dengan Uji Non-Nested

Alvis Rozani, Nurul Huda, Neng Murialti — Sun, 31 Dec 2023 00:00:00 +0700

This research has the purpose of analyzing the Indonesian Balance of Payments by tracing international reserves based on Keynesian and Monetary theory. This research uses using ECM data analysis technique to see short run and long-run relation of macroeconomic variables to international reserve changes and a nested test to see the causality inter variables. The result of data analysis using the ECM technique on Keynesian and Monetary models shows a significant ECT value. This value means that according to the Keynesian model, it will take around a quarter for the adjusting process to attain a new equilibrium on the international reserve, while according to the Monetary model, it will take around six quarters or one and a half years. Based on the non-nested test, it is found that the Monetary model is fitter than the Keynesian model in analyzing Indonesian Balance of Payments behavior

Pengaruh Persepsi Kemudahan Penggunaan dan Manfaat Terhadap Minat Penggunaan E-Wallet Pada Mahasiswa Universitas Muhammadiyah Riau

Sun, 31 Dec 2023 00:00:00 +0700

This quantitative study was conducted to understand the impact of the ease of use of E-Wallets and their benefits on the university students at Muhammadiyah Riau. The research population consists of active faculty members at Universitas Muhammadiyah Riau. Data were collected using SPSS version 22, which understands and uses electronic currency cards. This study uses a simple, acak sampling technique by sending questionnaires to potential respondents. In this research, the technique of data analysis used is called regression linear berganda analysis. This study indicates that people's perceptions about the ease of use and benefits of the product have a positive and significant impact on their desire to use it. Electronic Wallet.

Efisiensi Perusahaan: Apakah Busyness Dewan Komisaris Berkontribusi?

Zaitul zaitul, Desi ilona, Shinta Dea Maharani, Ethika Ethika , Dandes Rifa — Wed, 10 Jan 2024 17:34:10 +0700

The busyness of the board members has become a hot topic since this can positively and negatively impact corporate governance outcomes, such as company efficiency. However, a limited study investigates the role of supervisory board busyness and company efficiency using Indonesian data. Therefore, this study aims to determine the relationship between supervisory board busyness and company efficiency. In addition, this study also analyzes the effect of the supervisory board experience and size on firm efficiency. Forty-two publicly listed transportation companies are employed as research samples. Secondary data from the annual and financial reports are used, and multivariate regression analysis is applied. This study found that supervisory board experience is positively related to company efficiency (α=5%). Hence, the company's efficiency is achieved if the supervisory board has more experience. Besides, this study also found that company profitability, leverage, and size significantly related to company efficiency.

Strategi Penentuan Kebijakan Peningkatan Kualitas Hidup Civitas Akademika Dalam Penerapan Kampus Hijau di Universitas Muhammadiyah Riau

Bakaruddin Bakaruddin, Norra Isnasia Rahayu, Abunawas Abunawas — Wed, 10 Jan 2024 18:09:39 +0700

CO2 emissions are a serious problem that has a direct impact on the environment. Therefore, this paper aims to look at the short and longterm effects of the variables economic growth (GDP), number of industries (JI), foreign investment (FDI) and poverty (KM) on CO2 emissions in Indonesia. Questionnaires were given to 100 academic community respondents, consisting of; lecturers, staff and students at Muhammadiyah University of Riau. This research uses Error Correction Model (ECM) method analysis for the period 1995 to 2019. Empirical results show that the GDP, JI and FDI variables have a significant effect on CO2 emissions, while the poverty variable does not have a significant effect on CO2 emissions in both the short and long term. 1995-2019 in Indonesia.

Pengaruh Profitabilitas, Solvabilitas, Likuiditas, Ukuran Perusahaan Dan Opini Audit Terhadap Audit Delay

Wed, 10 Jan 2024 00:00:00 +0700

This research aims to investigate the influence of profitability, solvency, liquidity, company size, and audit opinion on audit delay in Property and Real Estate companies. The study employs a quantitative approach with purposive sampling, involving 23 companies in the sample. Data analysis is conducted through multiple linear regression. The results indicate that profitability does not have a significant effect on audit delay. However, debt payment and company size significantly influence audit delay. While liquidity, though not significant, does affect audit delay. Auditor opinion also significantly influences audit delay. These findings provide valuable insights for stakeholders such as company management, auditors, and regulators in understanding the factors influencing audit delay in the Property and Real Estate sector.

Pengaruh Sistem Informasi Akuntansi Terhadap kinerja Pegawai Puskesmas di Lingkungan Pemerintah Kota Pekanbaru dengan Budaya Organisasi sebagai Variabel Moderasi

Ricardo Ricardo, Wen Via Trisna — Sat, 20 Jan 2024 13:22:18 +0700

Employee performance and achievement of the goals of an organization are greatly influenced by the success of employees in carrying out their duties. The research method used is a quantitative approach, which is based on the philosophy of positivism used on certain populations or samples. This research uses two types of regression, namely multiple regression analysis and moderated regression analysis. The test results of tests carried out by the Accounting Information System it does not have a significant effect on Employee Performance. This means that the Accounting Information System variable has no significant effect on employee performance. It can be concluded that the interaction of the Accounting Information System variables and organizational culture has no significant effect on employee performance.

Analisis Fundamental, Dividen, dan Overconfidence: Sebuah Pengambilan Keputusan Investasi Saham

Ida Subaida — Sat, 20 Jan 2024 13:40:51 +0700

The COVID-19 pandemic that has occurred since December 2019 resulted the decline in stock prices, including the IDX. Fundamental Analysis (FA) describes the condition of a company in terms of profits generated by the company. Dividends (DVD) are profit sharing given to shareholders based on the number of shares owned. Overconfidence (OCF) can lead to individual behavioral tendencies to believe more in the knowledge they have. this research aims to analyze the effect of FA, DCD, and OCF on Investment Decisions Making (IDM). The results show that DVD and OVC affect IDM, but FA has no effect on IDM.