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INDONESIA
Indonesian Journal of Economics, Social, and Humanities
Published by Universitas Riau
ISSN : 26560267     EISSN : 2656355X     DOI : https://doi.org/10.31258/ijesh
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice
Indonesian Journal of Economics, Social, and Humanities (IJESH) is a peer-reviewed academic journal of studies in the field of Economics, Social, and Humanities studies, both theories and practices published biannually in January and July by Research and Community Service Institution of Universitas Riau. Given that the journal prioritizes research reports in educational theories and practices, viewpoint articles in the field of education will also be considered for publication.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 54 Documents
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Examining Types of Audit Judgment and Objectivity Threat: Empirical Findings from Public and Private Sector Internal Auditors in Malaysia Fazlida Mohd Razali
Indonesian Journal of Economics, Social, and Humanities Vol 2 No 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.2.2.91-104

Abstract

Increasing number of litigation suits against internal auditors has proved that there is heightened scrutiny on the quality of internal auditor’s judgment. As internal auditor’s judgment relies highly upon by the stakeholders, this paper aims to identify the types of audit judgment deemed to be critical for the success of an audit engagement. It also explores the types of objectivity threat experienced by Malaysian internal auditor. The present study also examined if there had been significant difference between objectivity threat experienced by public sector internal auditors and those of the private sector. The paper opted for an exploratory study using the questionnaires. A total of 150 copies of questionnaire were distributed to internal auditors working in private and public sectors. The findings indicated risk judgment (judgment on existing and emerging risk faced by organisation) as the most critical success factor in internal audit engagement. The findings also revealed that social pressure, cognitive biases, and intimidation as the top three threats that could threaten internal auditor objectivity, thus possibly affect internal auditor ability to make an objective judgment. However, this study found that there was no significant differences between the objectivity threats experienced by internal auditors in the private sector and those in the public sector. The research extent internal auditing literatures which focuses on the factors influencing internal auditor’s objectivity, but tended to omit the impact of the objectivity on influencing internal auditor’s judgment. This study has provided evidence of potentially serious risk of objectivity threats that may impair the internal auditors’ objectivity, thus reducing their ability to make an objective judgment. This paper fulfils an identified need to study flaws in internal auditor’s judgment and the existences of objectivity threat in Malaysian internal audit environment regardless either in public or private sector.Increasing number of litigation suits against internal auditors has proved that there is heightened scrutiny on the quality of internal auditor’s judgment. As internal auditor’s judgment relies highly upon by the stakeholders, this paper aims to identify the types of audit judgment deemed to be critical for the success of an audit engagement. It also explores the types of objectivity threat experienced by Malaysian internal auditor. The present study also examined if there had been significant difference between objectivity threat experienced by public sector internal auditors and those of the private sector. The paper opted for an exploratory study using the questionnaires. A total of 150 copies of questionnaire were distributed to internal auditors working in private and public sectors. The findings indicated risk judgment (judgment on existing and emerging risk faced by organisation) as the most critical success factor in internal audit engagement. The findings also revealed that social pressure, cognitive biases, and intimidation as the top three threats that could threaten internal auditor objectivity, thus possibly affect internal auditor ability to make an objective judgment. However, this study found that there was no significant differences between the objectivity threats experienced by internal auditors in the private sector and those in the public sector. The research extent internal auditing literatures which focuses on the factors influencing internal auditor’s objectivity, but tended to omit the impact of the objectivity on influencing internal auditor’s judgment. This study has provided evidence of potentially serious risk of objectivity threats that may impair the internal auditors’ objectivity, thus reducing their ability to make an objective judgment. This paper fulfils an identified need to study flaws in internal auditor’s judgment and the existences of objectivity threat in Malaysian internal audit environment regardless either in public or private sector.
Relationship Corporate Social Responsibility, Strategy on Marketing Performance: Value Creation as Mediation Musfialdy Musfialdy; Muhammad Soim; Edison Edison
Indonesian Journal of Economics, Social, and Humanities Vol 2 No 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.2.2.119-126

Abstract

Social investment by the company will build synergy for people, organizations, and individual which then build the company’s existence. Social investment using social capital also demands to support the company’s success in finding sustainable profits. This study aims to analyze the effect Corporate Social Responsibility (CSR) strategy on marketing performance and value creation as mediation The samples were 115 business media company in Indonesia. The data were collected by interviews and questionnaires. The data were analyzed by path analysis. The results show that CSR strategy has affected on value creation. CSR strategy affects marketing performance. Value creation has effects on marketing performance.
The Effect of Liquidity, Leverage and Profitability on Financial Distress Volta Diyanto
Indonesian Journal of Economics, Social, and Humanities Vol 2 No 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.2.2.127-133

Abstract

This study aims to analyze the effect of liquidity, leverage, and profitability on financial distress in manufacturing companies in Riau province. 129 manufacturing companies experiencing financial distress in Riau province were selected as samples using purposive sampling method. The data were analyzed using multiple linear regression. The results show that the current ratio affects financial distress. The debt to equity ratio affects financial distress. Return on assets affects financial distress.
The Effect of Recruitment and Training on Commitment and Performance of Village Business Entity (Bumdes) Management in Kampar Regency Riau Province Novianti Zalukhu; Susi Hendriani; Kurniawaty Fitri
Indonesian Journal of Economics, Social, and Humanities Vol 2 No 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.2.2.135-146

Abstract

This study aims to determine the effect of recruitment and training on the commitment and performance of Village Bussiness Entity managers in Kampar district. The population in this study were all managers who were members of Village Bussiness Entity in Kampar Regency. Primary data in this study were collected by using questionnaire as research instrument to prove the results of the study. Multiple regression analysis with the assistance of the SPSS program was used to test the hypothesis in this study. The sampling technique was purposive sampling method (30 Village Bussiness Entity in 30 Kampar District Villages). The results showed that: 1) There's is positive and significant influence between recruitment and commitment of Village Bussiness Entity, 2) There was positive but not significant effect between training and commitment of Village Bussiness Entity managers, 3) There is positive and simultaneously significant effect between recruitment and training towards Village Bussiness Entity, 4) There is positive and significant effect between the commitment and performance of Village Bussiness Entity.
First Grade Teachers’ Expectations of Children’s Skills in Transition to Primary School Lara Fridani
Indonesian Journal of Economics, Social, and Humanities Vol 2 No 1 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.2.1.51-63

Abstract

This study investigated first grade primary school teachers’ expectations of children’s skills entering primary school in Jakarta, the capital city of Indonesia. The aim of the study was to provide some reasons or beliefs that form teachers’ expectations regarding children’s competency and learning in their first year of primary school. The study was conducted using a qualitative approach which involved 30 first grade primary school teachers across Jakarta’s regions (Centre, East, West, South, and North). The Focus Group Discussion was used as an instrument that provides a forum for teachers to describe their expectations. The study employed the Ritchie and Spencer’s qualitative analysis framework analysis approach (1994) which involved five key stages: familiarization, identifying a thematic framework, indexing, charting and mapping, and interpretation. The results showed that expected academic skills, teachers’ competency, and educational policy were the key variables that informed teachers’ expectations. The findings of this study have demonstrated that it is crucial to support teachers professional development as their knowledge and expectation may greatly affect the way teachers treat their students.
Revitalization of Tarompa Datuak Crafts Through Design Development as an Efforts to Strengthen Creative Economic Existence in the Era of Disruption Amrizal Amri Muchtar; Ahmad Akmal; Purwo Prihatim; Sumadi Sumadi
Indonesian Journal of Economics, Social, and Humanities Vol 2 No 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.2.2.105-118

Abstract

The tarompa datuak traditional craft is one of the Minangkabau ethnic local cultural assets which can be explored to strengthen the existence of a creative economy in West Sumatra. However, the development of this craft has been eroded by time, its products are less in demand by consumers, crafters are increasingly reduced and there is no regeneration, this is caused by the absence of innovation on the product, so that the ergonomic aspects and aesthetic have not become the standard of product feasibility by the crafters. Revitalizing the tarompa datuak through the development of its product design is an urgent step to take. It aims to enrich the variety of products, increase the welfare of the community and is part of cultural preservation. Revitalization is done by using research and development methods, which starts with exploring the tarompa datuak model that already exists in West Sumatra to become a trendy model, according to the needs and desires of consumers. The revitalization process begins with exploration, design, prototype, implementation and evaluation of product feasibility, so that the product developed is empirically tested. The success of this revitalization lies in the flexibility of the community in adapting to changes in the era of disruption. The results obtained: innovative products, cultural pelestraian and community economic empowerment.
Assessing Strategic Management Accounting Practices in Public Interest Companies in Malaysia Nik Herda Nik Abdullah
Indonesian Journal of Economics, Social, and Humanities Vol 2 No 1 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.2.1.13-25

Abstract

Strategic management accounting (SMA) practices play important roles in supporting decision making and strategic plan positioning in a firm. SMA practices comprise a range of useful and relevant techniques to facilitate a firm’s value. Through these techniques, a firm would be able to achieve competitive advantage and sustain economic growth, which leads to long-term performance. Recently, the role of SMA techniques in enhancing business performance has become the focus of many studies, unfortunately, studies that accessing the adoption of SMA practices in organizations particularly in Malaysia are not widely available. Hence, the purpose of this paper is to investigate the extent of SMA practices in public interest companies in Malaysia called Government Linked Companies (GLCs). Through SPSS analysis of data collected from 215 questionnaires, the study shows that top management of GLCs has a better understanding of SMA practices due to extensive use of SMA techniques which discovered from the findings and believe that it can benefit their organization. This paper has enriched the literature and provided an assessment of SMA practices for researchers and practitioners which can improve competitiveness in the industry, business prosperity, and secure long-term performance.
The Influence of Islamic Corporate Governance Towards Financial Performance (Empirical Study on Sharia Commercial Banks in Indonesia Year 2013-2017) Nursaidah Nasution; Nasrizal Nasrizal
Indonesian Journal of Economics, Social, and Humanities Vol 2 No 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.2.2.79-90

Abstract

This study aims to find empirical evidence of the Islamic corporate governance mechanism influence the institutional ownership, commissioner board proportion, a board of independent commissioners, the sharia supervisory board proportion, and the audit committee on financial performance. The population of this study is Sharia Commercial Bank in Indonesia year 2013-2017. The population is 13 Sharia Commercial Banks. The sampling technique in this study used a purposive sampling technique. This study obtained 9 banks. The data used is secondary data and data analysis methods using multiple regression analysis. The result of this study concludes that the institutional ownership, the size of board commissioners, independent commissioner board, the size of the sharia supervisory board, and the audit committee do not affect financial performance.
The Analysis of the Structure, Behavior, and Performance of Tual Sagu Market in Kepulauan Meranti District Fariz Al Azmi; Syaiful Hadi; Novia Dewi
Indonesian Journal of Economics, Social, and Humanities Vol 2 No 1 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.2.1.1-12

Abstract

This study is aimed at analyzing the 1) structure; 2) behavior; and 3) performance of TualSagu market in Kepulauan Meranti Regency. This research was conducted using a survey method. Participants were selected using purposive sampling (27 farmers, 6 collectors, and 6 factory owners). The analysis of Tual Sagu market was done using descriptive, qualitative and quantitative methods. The findings show that 1) the structure of Tual Sagu market in Kepulauan Meranti Regency leads to a perfect competition market; 2) the market behavior shows an imperfect competition market leading to oligopsonism; and 3) the performance of Tual Sagu market in Kepulauan Meranti Regency is not yet efficient. This is seen from the fact that the margin marketing is greater at the merchant level and the inequality of the benefits obtained.
The Effects of Physical and Non-physical Investments of Government Expenditure in Education and Health Sectors on Human Development Index in Pekanbaru City Muhammad Akbar Fatria; Harlen Harlen; Deny Setiawan
Indonesian Journal of Economics, Social, and Humanities Vol 2 No 1 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.2.1.65-77

Abstract

In this current globalization era, human resources investment is necessary for each country to improve the index of human development and economic growth, many countries have succeeded in economic growth by relying on human resources despite not having abundant natural resources. However, the success of resource investment is also strongly influenced by the availability of supporting facilities and infrastructure. Based on data of physical and non-physical investments of government expenditure in education and health sectors from 2007-2017, shows a positive trend with relatively increasing value. Meanwhile, based on data of human development index progress in Pekanbaru city in recent years showed a relatively declining value. This contradicts the theory of endogenous romer which explained that when the government or private sectors invest in human resources, it will encourage the improvement of human resources quality that reflects the progress of human development index. This study uses secondary data, namely government physical and non-physical expenditure data in the field of education and health in Pekanbaru City on Regional Budget in 2010-2017. The independent variable is government physical and non-physical expenditure in education and health sectors. While the dependent variable is the Human Development Index. The analysis method used is OLS (Ordinary Least Square) method where the data used are analyzed quantitatively using statistical analysis, namely multiple linear regression equations. Based on the results of research, government physical expenditure in education and government non-physical expenditure in the health sector does not significantly influence the human development index in Pekanbaru City. While government non-physical expenditure in education and government physical expenditure in health significantly affect the human development index in Pekanbaru City. Furthermore, for physical investment where in this research is the government physical expenditure in education and health sectors simultaneously has a significant effect on the human development index in Pekanbaru City. Whereas for non-physical investment where in this study is government non-physical expenditure in education and health sectors simultaneously has a significant effect on the human development index in Pekanbaru City.

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