Muhammadiyah Riau Accounting and Business Journal
Muhammadiyah Riau Accounting & Business Journal (MRABJ) is published by the Faculty of Economics and Business Universitas Muhammadiyah Riau. MRABJ Published twice a year in April and October. MRABJ is a media of communication and reply forum for scientific works especially concerning the field of the accounting and business studies of developing countries. Papers presented in MRABJ are solely authors responsibility. The editorial board may edit without changing the substance of the papers. The manuscript was written for Muhammadiyah Riau Accounting & Business Journal (MRABJ) should be an original research paper either theoretically or empirically which sufficiently contributes novelty to accounting and business literature. This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. MRABJ is published by Faculty of Economics and Business, Universitas Muhammadiyah Riau. It covers the following topics: Accounting and Finance Accounting Information System, Management Accounting, Public Sector Accounting, Corporate Governance, Financial Accounting, Syariah Accounting, Capital Market, Auditing, Finance. Business and Management Human resource management, Marketing management, Financial management, Strategic management, Knowledge management, Sustainability management, Corporate social responsibility
Articles
40 Documents
<![CDATA[Analisis Hubungan Pengetahuan Lingkungan Terhadap Keinginan Melakukan Pembelian Produk Organik di Kalangan Mahasiswa di Pekanbaru ]]>
<![CDATA[Dede Iskandar Siregar]]>;
<![CDATA[Intan Diane Binangkit]]>
<![CDATA[ Muhammadiyah Riau Accounting and Business Journal Vol 1 No 1 (2019): Muhammadiyah Riau Accounting and Business Journal: Oktober - Maret ]]>
Publisher : <![CDATA[Faculty of Economics and Business Universitas Muhammadiyah Riau ]]>
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DOI: 10.37859/mrabj.v1i1.1525
<![CDATA[The previous study explores the relationship of consumer environmental knowledge and purchasing intention on the organic product however conducted without specifying the product. The present study aims to analyze the relationship of environmental knowledge, subjective and objective, on organic product purchasing among university students in Pekanbaru. To this, this study utilizes a positivism paradigma based on survey and literature review. The article used a qualitative data collection method through questionnaires from 124 respondents. Bay using a regression approach, the study confirmed that both subjective and objective knowledge positively related to organic purchasing intention.]]>
<![CDATA[Sosialisasi, Persuasi, Involvement dan Minat Investasi di Pasar Modal: Studi Kasus pada Mahasiswa Universitas Muhammadiyah Riau ]]>
<![CDATA[Randy Afyan Perdana]]>;
<![CDATA[Wira Ramashar]]>;
<![CDATA[Riky Perdana]]>
<![CDATA[ Muhammadiyah Riau Accounting and Business Journal Vol 1 No 1 (2019): Muhammadiyah Riau Accounting and Business Journal: Oktober - Maret ]]>
Publisher : <![CDATA[Faculty of Economics and Business Universitas Muhammadiyah Riau ]]>
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DOI: 10.37859/mrabj.v1i1.1535
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh sosialisasi, persuasi dan involvement terhadap minat investasi di pasar modal baik secara parsial maupun secara simultan. Objek dari penelitian ini adalah mahasiswa program studi Akuntansi Universitas Muhammadiyah Riau. Metode pengambilan sampel menggunakan purposive sampling dengan jumlah sampel yang memenuhi kriteria sebanyak 70 mahasiswa dan uji analisis data menggunakan metode regresi linier berganda. Hasil penelitian ini menunjukkan bahwa sosialisasi berpengaruh terhadap minat investasi di pasar modal, persuasi tidak berpengaruh terhadap minat investasi di pasar modal, involvement berpengaruh terhadap minat investasi di pasar modal, dan sosialisasi, persuasi dan involvement secara simultan berpengaruh terhadap minat investasi di pasar modal.]]>
<![CDATA[Analisis Determinasi Kinerja Manajerial : Studi Empiris Pada Rumah Sakit Umum Daerah Propinsi Riau ]]>
<![CDATA[Evi Marlina]]>;
<![CDATA[Berkat Lindungan Zega]]>
<![CDATA[ Muhammadiyah Riau Accounting and Business Journal Vol 1 No 1 (2019): Muhammadiyah Riau Accounting and Business Journal: Oktober - Maret ]]>
Publisher : <![CDATA[Faculty of Economics and Business Universitas Muhammadiyah Riau ]]>
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DOI: 10.37859/mrabj.v1i1.1542
<![CDATA[Kinerja manajerial merupakan hal yang sangat diperhitungkan dalam kemajuan suatu organisasi. Kinerja manajerial ditentukan oleh beberapa faktor diantaranya partisipasi anggaran, gaya kepemimpinan, goal komitmen, dan sasaran anggaran. Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi anggaran, gaya kepemimpinan, goal komitmen, dan sasaran anggaran terhadap kinerja manajerial. Metode penelitian adalah metode kuantitatif dengan pendekatan survey yaitu menyebarkan kuisioner pada pimpinan rumah sakit umum daerah di propinsi Riau. Selanjutnya analisis data yang digunakan adalah analisis regresi linear berganda dengan bantuan program aplikasi SPSS (statistic package for social science). Dari hasil penelitian menunjukkan bahwa partisipasi angggaran, gaya kepemimpinan, goal komitmen dan sasaran anggaran berpengaruh secara signifikan terhadap kinerja manajerial pada rumah sakit umum daerah di Propinsi Riau]]>
<![CDATA[Pengaruh Tingkat Keseriusan Kecurangan, Personal Cost, dan Komitmen Organisasi Terhadap Kecenderungan Melakukan Whistleblowing ]]>
<![CDATA[Nur Fauziah Busra]]>;
<![CDATA[Muhammad Ahyaruddin]]>;
<![CDATA[Agustiawan Agustiawan]]>
<![CDATA[ Muhammadiyah Riau Accounting and Business Journal Vol 1 No 1 (2019): Muhammadiyah Riau Accounting and Business Journal: Oktober - Maret ]]>
Publisher : <![CDATA[Faculty of Economics and Business Universitas Muhammadiyah Riau ]]>
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DOI: 10.37859/mrabj.v1i1.1545
<![CDATA[This study aims to investigate the factors that influence an individual's tendency to whistleblowing. Specifically, this study focused on the effect of severity of fraud, personal cost and organizational commitment on tendency to whistleblowing. The samples of this study were civil servants of Regional Development Planning Agency (BAPPEDA) Pekanbaru city. This study uses questionnaire to collect the data and uses multiple regression to test the hypothesis. The results of study showed that severity of fraud and organizational commitment have significantly effect on tendency to whistleblowing. But, this study did not find any significant effect among personal cost and tendency to whistleblowing. This means that the civil servants do not consider personal cost as a factor that will influence their intention to take or not take whistleblowing.]]>
<![CDATA[Study Eksperimen: Pengaruh Gaya Kepemimpinan Terhadap Psychological Safety ]]>
<![CDATA[SITI RODIAH]]>;
<![CDATA[Agustiawan Agustiawan]]>
<![CDATA[ Muhammadiyah Riau Accounting and Business Journal Vol 1 No 1 (2019): Muhammadiyah Riau Accounting and Business Journal: Oktober - Maret ]]>
Publisher : <![CDATA[Faculty of Economics and Business Universitas Muhammadiyah Riau ]]>
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DOI: 10.37859/mrabj.v1i1.1613
<![CDATA[This study aims to compare the two leadership styles, namely transformational (intellectual stimulation and inspirational motivation) and transactional (contingency reward and MBE Active) in influencing psychological safety by using a 2 x 2 experimental design beetwen subject. The sample in this study were accounting students of the University of Muhammadiyah Riau force 2016 who took courses in management accounting and management control systems. Based on the results of hypothesis testing conducted using an independent sample t-test, it was found that managers who have superiors who have intellectual stimulation and contingency reward will be free to express their problems to superiors (psychological safety) compared to managers who have superiors with an inspirational motivation and MBE Active style. The results of this study are expected to improve the psychological safety of managers and all staff employees in a company to express their problems without fear and anxiety so that the company's goals can be achieved.]]>
<![CDATA[Anteseden Senjangan Anggaran Desa Di Kabupaten Kebumen ]]>
<![CDATA[Dian Pertiwi]]>;
<![CDATA[Arya Samudra Mahardhika]]>
<![CDATA[ Muhammadiyah Riau Accounting and Business Journal Vol 1 No 1 (2019): Muhammadiyah Riau Accounting and Business Journal: Oktober - Maret ]]>
Publisher : <![CDATA[Faculty of Economics and Business Universitas Muhammadiyah Riau ]]>
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DOI: 10.37859/mrabj.v1i1.1614
<![CDATA[This study aims to examine the effect of budgetary participation, individual capacity, and clarity of budget targets on village budgetary slack in Kebumen District. Respondents in this study are village officials involved in budgeting. The sample in this study was 42 respondents. Data obtained from the distribution of questionnaires directly to respondents. The research hypothesis was tested by multiple regression analysis. The results of this study indicate that; (1) budgetary participation has a positive and significant effect on budgetary slack, (2) individual capacity has no effect on budgetary slack, (3) clarity of budgetary objectives has a positive and significant effect on budgetary slack]]>
<![CDATA[Pengaruh Pelatihan dan Motivasi Terhadap Kinerja Karyawan PT. Bank Perkreditan Rakyat Chandra Mukti Artha Yogyakarta ]]>
<![CDATA[S. Shofi'unnafi]]>
<![CDATA[ Muhammadiyah Riau Accounting and Business Journal Vol 1 No 2 (2020): Muhammadiyah Riau Accounting and Business Journal: April-September ]]>
Publisher : <![CDATA[Faculty of Economics and Business Universitas Muhammadiyah Riau ]]>
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DOI: 10.37859/mrabj.v1i2.1874
<![CDATA[Tujuan penelitian ini untuk mengidentifikasi pengaruh pelatihan dan motivasi terhadap kinerja karyawan. Penelitian ini menggunakan metode deskriptif kuantitatif. Data dikumpulkan dengan menyebarkan kuesioner kepada responden. Analisis data menggunakan regresi linier berganda dengan melibatkan sampel sebanyak 120 karyawan dan supervisor di PT. Bank Perkreditan Rakyat Chandra Mukti Artha Yogyakarta. Hasil penelitian menunjukan bahwa pelatihan dan motivasi berpengaruh terhadap kinerja karyawan. Temuan penelitian ini memberikan implikasi bahwa program pelatihan kepada karyawan dapat meningkatkan keterampilan teknikal maupun non-teknikal. Selain itu, motivasi karyawan dapat ditingkatkan melalui pemberian kompensasi agar karyawan bisa bekerja lebih baik dan produktif.]]>
<![CDATA[Penerapan Analisis Cost-Volume-Profit Sebagai Alat Perencanaan Laba UD Sukma Jaya: Efektif atau Semu? ]]>
<![CDATA[Dian Hafiza Triana]]>;
<![CDATA[Nidya Vitriana]]>;
<![CDATA[Linda Hetri Suriyanti]]>
<![CDATA[ Muhammadiyah Riau Accounting and Business Journal Vol 1 No 2 (2020): Muhammadiyah Riau Accounting and Business Journal: April-September ]]>
Publisher : <![CDATA[Faculty of Economics and Business Universitas Muhammadiyah Riau ]]>
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DOI: 10.37859/mrabj.v1i2.1915
<![CDATA[Manajemen yang baik menggunakan analisis yang terbukti efektif dan efisien seperti analisis cost-volume-profit (CVP). Penelitian ini bertujuan untuk membuktikan keefektivitasan analisis CVP dalam perencanaan laba dengan menentukan titik impas, margin kontribusi, dan margin of safety dari UD Sukma Jaya dengan pemisahan biaya variabel dan biaya tetap. Metode deskriptif dengan pendekatan studi kasus digunakan untuk menjawab pertanyaan penelitian (RQ) yaitu apakah analisis CVP efektif atau semu dalam mempengaruhi keptusan peningkatan laba perusahaan?. Jenis data yang digunakan adalah data kuantitatif yang menggunakan sumber data sekunder. Hasil penelitian yang dilakukan pada tahun 2019 diperoleh titik impas UD Sukma Jaya sebanyak 3.125 unit dengan titik impas penjualan sebesar Rp.6.249.638,3. Margin kontribusi pada tahun 2019 sebesar Rp.21.026.000 dengan rasio sebesar 86.4%. Margin of safety dari susu kedelai sebesar 74,3%. Untuk mencapai peningkatan keuntungan sebesar 35% di tahun 2020, UD Sukma Jaya harus melakukan penjualan susu kedelai sebanyak 2.536 unit dengan harga jual Rp.2.500.]]>
<![CDATA[Analisis Faktor-Faktor yang Mempengaruhi Penyerapan Anggaran Belanja di Dinas Pekerjaan Umum dan Penataan Ruang Provinsi Riau ]]>
<![CDATA[Yola Oktaliza]]>;
<![CDATA[Muhammad Ahyaruddin]]>;
<![CDATA[Annie Mustika Putri]]>
<![CDATA[ Muhammadiyah Riau Accounting and Business Journal Vol 1 No 2 (2020): Muhammadiyah Riau Accounting and Business Journal: April-September ]]>
Publisher : <![CDATA[Faculty of Economics and Business Universitas Muhammadiyah Riau ]]>
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DOI: 10.37859/mrabj.v1i2.1918
<![CDATA[Untuk mewujudkan penyerapan anggaran belanja yang baik, perlu diperhatikan realisasi anggaran dengan target anggaran yang telah ditetapkan. Apabila realisasi anggarannya masih sangat jauh dari target yang telah ditetapkan pada tahun sebelumnya, maka hal tersebut mengindikasikan bahwa telah terjadi kendala dalam proses penyerapan anggaran. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh dan menganalisis faktor-faktor yang mempengaruhi penyerapan anggaran belanja di dinas Pekerjaan Umum dan Penataan Ruang Provinsi Riau. Jenis penelitian adalah penelitian kuantitatif yang bersifat kausal dengan metode analisis regresi berganda. Sampel yang digunakan adalah 111 Pegawai Negeri Sipil yang bekerja di Dinas Pekerjaan Umum dan Penataan Ruang Provinsi Riau. Pengumpulan data menggunakan kuisioner. Hasil penelitian ini menemukan bahwa faktor kualitas sumber daya manusia, regulasi, perencanaan anggaran dan komitmen manajemen berpengaruh positif terhadap penyerapan anggaran belanja. Hal ini memberikan implikasi bahwa pemerintah daerah harus bisa memaksimalkan penyerapan anggarannya dengan meningkatkan kualitas perencanaan penyusunan anggaran, meningkatkan sumber daya pegawai dan merekrut pegawai sesuai spesialisasinya. Selain itu diharapkan kepada pemerintah untuk tidak selalu memperbarui regulasi karena regulasi yang selalu berubah-ubah menyebabkan pegawai negeri sipil kesulitan untuk melakukan program kerjanya.]]>
<![CDATA[Corporate Governance Index, Corporate Ownership Structure and Audit Committee on Debt Costs ]]>
<![CDATA[Siti Nur Azizah]]>;
<![CDATA[Yulia Nurcahyani]]>
<![CDATA[ Muhammadiyah Riau Accounting and Business Journal Vol 1 No 2 (2020): Muhammadiyah Riau Accounting and Business Journal: April-September ]]>
Publisher : <![CDATA[Faculty of Economics and Business Universitas Muhammadiyah Riau ]]>
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DOI: 10.37859/mrabj.v1i2.1927
<![CDATA[This study aims to analyze corporate governance index and ownership structure and audit committee on the cost of debt. The study based on agency theory by Jensen and Meckling in 1976. This study use secondary data derived from financial statements of companies participating in the Corporate Governance Perception Index (CGPI) for 2014-2018 which are listed on the Indonesia Stock Exchange. The method of data collection in this study used purposive sampling. The data was analyzed by multiple linear regression analysis. The results of this study indicate that corporate governance index and institutional ownership negatively effect on the cost of debt. In contrast, audit committee and managerial ownership has no impact on the cost of debt. The findings in this study can be beneficial for investors in assessing the governance of a company in managing its debt. Investors can consider for an investment decision both long term and short term.]]>
