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All Journal Jurnal Samudra Ekonomi dan Bisnis Jurnal Ekonomi AKPEM : Jurnal Akuntansi Keuangan Dan Akuntansi Pemerintahan
Heffi Christya Rahayu
Universitas Pasir Pengaraian
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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DETERMINANTS OF SECTORAL LABOR ABSORPTION Purwantoro Purwantoro; Heffi Christya Rahayu; Arrafiqur Rahman; Hidayat Hidayat
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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Abstract

The island of Java is the region that has the most population in Indonesia compared to other large islands. This situation causes overcrowding and other population problems. One of them is employment. This study aims to see the effect of the population, Provincial Minimum Wage (UMP), and General Allocation Fund (DAU) on the level of labor absorption in Java Island in 2011-2021. The data used is secondary data obtained from the official website of the Indonesian Central Statistics Agency (BPS). In this study using a panel data regression model assisted by the Eviews9 program. The results of this research show that all three independent variables simultaneously have a significant influence on labor absorption. Meanwhile, partially, the population, UMP, and DAU have a positive and significant influence on labor absorption. Control and improvement of the quality of the population is needed to help the level of labor absorption so as not to aggravate the number of unemployed people
Dampak Sosial Ekonomi Bencana Banjir dan Pemetaannya Berbasis Sistem Informasi Geografis (SIG) Tri Kurniawati Ratnaningsih; Heffi Christya Rahayu; Etty Puji Lestari; Sultan Sultan; Ahmad Fathoni
Jurnal Samudra Ekonomi dan Bisnis Vol 14 No 2 (2023): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v14i2.7476

Abstract

The purpose of this study was to determine the distribution of flood locations in the Rokan Hulu regional administrative area and to determine the socio-economic impact of flooded households by modeling the distribution of flood locations based on Geographic Information Systems (GIS). The population is residential residents of Rokan Hulu Regency and floodplain sampling points located in the floodplains. The possibility of a flood disaster in Rokan Hulu Regency is very vulnerable and is divided into 16 districts. The research data was evaluated using point analysis method. There are two types of spatial mapping used, namely spatial mapping and spatial overlay. Spatial mapping is a description of conditions on a map, while spatial overlay is an analysis of several maps to create a new map. This mapping produces a flood hazard map, as well as a combination of point analysis and coverage analysis.
DETERMINAN FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021: INDONESIA Zulkarnain; Nurhayati; Heffi Christya Rahayu; Yulfita Aini
AKPEM : Jurnal Akuntansi Keuangan Dan Akuntansi Pemerintahan Vol. 5 No. 1 (2023): Akpem : Jurnal Akuntansi Keuangan dan Pemerintahan
Publisher : Program Studi Akuntansi Universitas Pasir Pengaraian

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Abstract

The purpose of this study was to determine the effect of profitability, financial leverage, liquidity, company size, and managerial ownership on income smoothing in manufacture companies listed on the Indonesian stock exchange in 2019-2021. This study uses secondary data obtained from company financial reports for manufacture companies listed on the Indonesian stock exchange for 2019-2021.The method used is a quantitative method. The population in this study amounted to 192 companies and obtained a sample of 29 companies with a total of 87 data. The determinant factors that influence the practice of income smoothing in this study are profitability (X1), financial leverage (X2), liquidity (X3), firm size (X4) and managerial ownership (X5). The analytical method used is logistic regression analysis using the SPSS 25 application.The results of this study indicate that the financial leverage variable and company size variable has an effect on income smoothing, while profitability, liquidity and managerial ownership have no effect on income smoothing, and simultaneous profitability, financial leverage, liquidity, company size, and managerial ownershiphave an effect on income smoothing.
Co-Authors Ahmad Fathoni Arrafiqur Rahman Etty Puji Lestari Hidayat Hidayat Nurhayati Purwantoro - Sultan Sultan Tri Kurniawati Ratnaningsih Yulfita Aini Zulkarnain