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Volume 1 Issue 1 of Jurnal Rumpun Ilmu Ekonomi

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Journal Informaton

Jurnal Rumpun Ilmu Ekonomi

Journal

Jurnal Rumpun Ilmu Ekonomi; Majalat Eayilat Alaiqtisad; JRIE : Jurnal Rumpun Ilmu Ekonomi

Editor

Nasrullah Djamil

Publisher

PT. Basecamp Economics PubMed

ISSNP

3046-8639

ISSNE

3046-8639

Frequency

Quarterly

Article Processing Charges

Rp. 200.000,-

Submission Charges

None

Journal Start Date

2023

Review Process

Double Blind Peer Review

Subjects

Auditing; Finance; Accounting; Business; Economics

Languages

English, Indonesian

Open Access

Yes

ARI Id

1711555254358

Factors affecting the Quality of Financial Reports: A Value Relevance Based Analysis

This study aims to examine the effect of company size, financial leverage, liquidity, and corporate governance practices on the quality of financial reporting within the context of value relevance. The research focuses on publicly-listed state-owned enterprises (BUMN) from 2017 to 2019. The sample consists of 20 BUMN companies, selected using a purposive sampling method, resulting in a total of 60 observations based on specific criteria. This study utilizes a quantitative descriptive research approach and secondary data for analysis. The primary analytical tool is panel data regression analysis. The findings indicate that the quality of financial reports in the value relevance context is significantly influenced by firm size, financial leverage, liquidity, and corporate governance. The coefficient of determination test shows an adjusted value of 77.5%, indicating that these variables collectively account for 77.5% of the variation in financial report quality in the value relevance approach. The remaining 22.5% is attributed to unexamined variables.


Evaluasi Kelayakan UMKM Tahu dan Tempe di Tambusai Utara

To assess the feasibility of a business venture, both financial and non-financial factors are considered. The evaluation of feasibility involves analyzing non-financial elements, with a particular focus on production and marketing aspects. The financial aspects of Tofu and Tempeh Sukses Jaya's commercial production were analyzed using objective metrics such as payback period (PP), net present value (NPV), internal rate of return (IRR), and profitability index (PI) to determine its overall feasibility. Based on the analysis, it was concluded that the business is feasible due to its advantageous location and convenient accessibility. The Tofu and Tempeh Sukses Jaya business seems viable due to its strategic and easily accessible location, modern technology, and straightforward production process. Feasibility is ensured by high product quality, imported raw materials, competitive pricing, extensive distribution channels, and effective promotional efforts by the owner to ensure consumer awareness. The financial analysis indicates that the Tempeh Tofu business could be viable over a 10-year project duration with a 10 percent discount rate. The business has a 6-month payback period (PP), a net present value (NPV) of Rp 161,565,200, a profitability index (PI) of 1.6%, and an internal rate of return (IRR) of 30%, all of which suggest the business's financial feasibility.


Analisis Pengaruh Kepemimpinan Transformasional Dan Budaya Organisasi Terhadap Motivasi Dosen (Survey Pada Universitas Swasta Di Provinsi Riau)

Transformational Leadership, through its emphasis on vision, inspiration, and personal attention, aligns closely with positive organizational cultures, creating an environment where lecturers and staff feel valued and empowered. This alignment encourages a sense of ownership and commitment towards the university's goals, fostering an atmosphere where innovation and creativity are nurtured. As these elements become ingrained within the organizational fabric, they contribute to building a strong community spirit, where collaboration and shared success become the norm. Consequently, in private universities where transformational leadership and a supportive organizational culture are prevalent, the result is not only high motivation among lecturers but also an enhanced learning experience for students. This synergy between leadership and culture acts as a catalyst for academic excellence, positioning the university as a beacon of innovation and quality education.


Respon Pelanggan dalam Pembelian Online Produk Fashion di Zalora Indonesia

As technology advances, the ability to do business on the Internet also increases. Many people already enjoy online shopping. Apart from convenience, the prices of the products offered are relatively cheap or comparable to prices in traditional shops. One of the online stores that is popular among Indonesian people is Zalora. The aim of this research is to study the influence of consumer behavior on purchasing decisions. The findings ensuce  that consumer behavior in the current technological era has a significant influence on purchasing decisions at Zalora Indonesia. This can also be seen from the results of the correlation coefficient test. Zalora The degree of relationship between consumer behavior and purchasing decisions in Indonesia is in the strong and unidirectional category with a result of 0.671. The influence of consumer behavior on purchasing decisions is 45.02% at Zalora Indonesia.


Studi Empiris tentang Dampak Ketidakamanan Pekerjaan terhadap Niat Pindah Kerja di Kalangan Akuntan Pendidik di Perguruan Tinggi Indonesia

The purpose of this study was to re-examine the effect of the antecedent job insecurity variable on turnover intentions, using Ashford's (1989) research model approach and Ameen et al.'s (1995) questionnaire instrument. The data were collected from 247 (24.7%) academic accountants from universities in Indonesia through mail questionnaires. The data was analyzed using the multivariate technique of Structural Equation Model (SEM) with the programs AMOS  and SPSS. The study's results supported the hypothesis that role conflict, locus of control, and organizational change had an effect on job insecurity. However, role ambiguity failed to show a significant effect on job insecurity. The study also found a direct effect of job insecurity on turnover intentions. The study found that an individual's perception and personality can lead to negative effects on job insecurity and turnover intentions simultaneously. It also suggests that academic accountants who feel insecure about their profession have a great chance to explore alternative job opportunities.

Introduction

JRIE : Jurnal Rumpun Ilmu Ekonomi, merupakan Jurnal dalam rumpun ilmu ekonomi secara umum seperti : Ekonomi Pembangunan, Akuntansi, Akuntansi Syariah, Ekonomi Syariah, Perbankan, Perbankan Syariah, Perpajakan, Asuransi Niaga, Auditing, Manajemen, Manajemen Syariah dan sebagainya. JRIE merupakan publikasi akademis yang berfokus pada studi, analisis, dan penelitian mengenai berbagai aspek ekonomi. Jurnal-jurnal ini mencakup berbagai topik yang berkaitan dengan perilaku ekonomi, hubungan antara berbagai variabel ekonomi, kebijakan ekonomi, dampak sosial dari keputusan ekonomi, dan lain sebagainya.

Aims and Scope

JRIE : Jurnal Rumpun Ilmu Ekonomi, merupakan Jurnal dalam rumpun ilmu ekonomi secara umum seperti : Ekonomi Pembangunan, Akuntansi, Akuntansi Syariah, Ekonomi Syariah, Perbankan, Perbankan Syariah, Perpajakan, Asuransi Niaga, Auditing, Manajemen, Manajemen Syariah dan sebagainya. JRIE merupakan publikasi akademis yang berfokus pada studi, analisis, dan penelitian mengenai berbagai aspek ekonomi. Jurnal-jurnal ini mencakup berbagai topik yang berkaitan dengan perilaku ekonomi, hubungan antara berbagai variabel ekonomi, kebijakan ekonomi, dampak sosial dari keputusan ekonomi, dan lain sebagainya.

Contact Information

PT. Basecamp Economics PubMed
Address : Jl. Pinang Gg. Buntu 97/3, Kota Pekanbaru, Riau
Email : basecampecopubmed@gmail.com
Contact Person : +6281218981978