Volume 2 Issue 1 of 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
Editorial Board URL
https://basecampecopubmed.com/index.php/jrie/fokusdanruanglingkup
Author Instructions URL
https://basecampecopubmed.com/index.php/jrie/fokusdanruanglingkup
Author Licence URL
https://basecampecopubmed.com/index.php/jrie/fokusdanruanglingkup
Open Access
Yes
ARI Id
1711555254358
Abnormal Audit Fee pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2022 dan Faktor yang Mempengaruhinya
Abnormal audit fees are very relevant in Indonesia, because the amount of audit fees in Indonesia is still based on deliberations between the auditor and the client. Audit fees that deviate from what they should be either in a higher or lower amount are called abnormal audit fees. In previous research, abnormal audit fees influence economic uncertainty, corporate risk taking and managerial overconfidence. In this research, we will analyze these elements regarding abnormal audit fees in Indonesia by focusing on manufacturing companies listed on the IDX as the research object. By using a purposive sampling technique, 60 manufacturing companies were obtained on the Indonesia Stock Exchange (BEI) for the 2021-2022 period. Panel data regression is used in this research. The results of this research are that economic uncertainty and managerial overconfidence influence abnormal audit fees. Meanwhile, management risk taking does not affect abnormal audit fees.
Pengaruh Debt Default, Disclosure, Financial Distress, Audit Delay dan Rasio Pasar terhadap Opini Audit Going Concern (Studi pada Perusahaan Sektor Perdagangan Retail yang Terdaftar di BEI tahun 2020-2022)
The purpose of this study was to present, test and analyze the effect of variable Debt Default, Disclosure, Financial Distress, Audit Delay and Market Ratio on Going Concern Audit Opinions in Retail Trading Sector Companies Listed on the Indonesia Stock Exchange in 2020-2022. This research is a quantitative research. The population in this research was 30 Retail Trading Companies in 2020-2022. In this research, the sample selection used purposive sampling, the number of samples used in this research was 25 samples of retail trading companies in 2020-2022. The data analysis methods used are descriptive statistical analysis and logistic regression analysis. Hypothesis testing in this research uses the help of the SPSS version 29 program. Based on the results of the testing research, it was found that the Debt Default, Financial Distress, Audit Delay variables had a significant effect on the Going Concern Audit Opinion. Meanwhile, the Disclosure and Market Ratio variables do not have a significant effect on the Going Concern Audit Opinion.
Analisis Service Quality (ServQual) pada AMIK Mahaputra Riau
The purpose of this research is to determine the factors that influence service quality and to find out what factors most dominantly influence service quality at AMIK Mahaputra Riau. The sample for this research used the census method, namely the entire number of AMIK Mahaputra Riau students in 2020, namely 180 students Simultaneously, the Reliability, Tangible, Assurance, Emphaty and Responsiveness factors influence the service quality of AMIK Mahaputra Riau. This conclusion is supported by the truth from the analysis results which prove that f-count = 48.365> f-table = 2.32. Apart from that, the Reliability, Tangible, Assurance, Emphaty, Responsiveness factors are able to explain AMIK Mahaputra Riau's service quality of 72.7%, this can be seen of the terminated coefficient value R2 = 72.7% the remaining 27.3% is explained by factors other than Reliability, Tangible, Assurance, Empathy, Responsiveness. Of all the independent variables studied, it turns out that the variable that has the most dominant influence on service quality at AMIK Mahaputra Riau is the Tangible variable. This conclusion was proven to be correct based on the results of statistical analysis using the t-test where t-count = 10.787> t-table = 1.989 with a significance of 0.000.
Implementation and Recruitment Process of Employees at PT PLN (Persero) Riau Region and Riau Islands
This Research is carried out in the PT. PLN (Persero) Riau Region and Riau Islands, the purpose of this research is to know the process of recruitment of power implemented in the PT. PLN ( Persero ) Riau Region and Riau Islands. Data analysis in this research uses the qualitative descriptive results of the previous discussion, then the author can conclude that in the recruiting process of Power implemented at the level of Senior High School/Vocation Secondary School /level running well and in accordance with the process undertaken by the candidate employees until the employee is accepted as employee of the PT PLN (Persero). However, there are still empty posts in the Human Resource Development Unit section. This means that here there is an Empty post then the job of the post is done by the employees who are in the unit so that will make the achievement of the objectives of the company not achieved well and effectively.
Implementasi Balanced Scorecard sebagai Pengukuran Kinerja Rumah Sakit Ibnu Sina Pekanbaru
This research is a quantitative study that aims to determine how the implementation of Ibn Sina Hospital performance measurement with the balance scorecard approach. This study uses primary and secondary data obtained through the company's financial statements and questionnaires filled out by employees and patients. Performance from a customer perspective measured by customer satisfaction indicators measured in the current year shows the level of customer satisfaction in the "Very Satisfied" category with a score of 63%. The performance of the Financial perspective of the four indicators has "Fairly Good" results because the results of the NPM Ratio have increased results, namely by 0.10%, ROI has decreased results, namely by 0.04%, the performance of the Effectiveness Ratio has decreased by 8.72%, and the Efficiency ratio has decreased by 8.85%. The overall performance of the Internal Business perspective can be said to have "poor" results because BOR has an average value of 40.73%, ALOS Ratio with an average of 2 days, BTO Ratio with an average of 52 times, TOI Ratio with an average of 7 days, NDR Ratio shows an average of 12.85%, and GDR shows a decrease of 2.70%. The performance of the learning and growth perspective as a whole can be said to have "good" results with a score of 84%.
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
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