cover
Contact Name
Nasrullah Djamil
Contact Email
basecampecopubmed@gmail.com
Phone
+6281218981978
Journal Mail Official
basecampecopubmed@gmail.com
Editorial Address
Jl. Cipta Karya, Perum. Villa Citra Kencana, Blok D1, Panam
Location
Kota pekanbaru,
Riau
INDONESIA
Jurnal Rumpun Ilmu Ekonomi
ISSN : -     EISSN : 30468639     DOI : 10.5281
Core Subject : Economy, Education,
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.
Articles 10 Documents
Factors affecting the Quality of Financial Reports: A Value Relevance Based Analysis Nasrullah Djamil
Jurnal Rumpun Ilmu Ekonomi Vol. 1 No. 1 (2023): JRIE (DESEMBER)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10695247

Abstract

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 Kafrina Kafrina; Ariela Novianisa; Kiki Syafitri; Rahmat Syah; M. Reynaldi Putra Efendi
Jurnal Rumpun Ilmu Ekonomi Vol. 1 No. 1 (2023): JRIE (DESEMBER)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10695314

Abstract

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) Nopri Ahadi
Jurnal Rumpun Ilmu Ekonomi Vol. 1 No. 1 (2023): JRIE (DESEMBER)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10701341

Abstract

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 Afdhol Rinaldi; Muhamad Dhimas Hakim; Mahdalina Priscilla; Widhy Zenia Gita
Jurnal Rumpun Ilmu Ekonomi Vol. 1 No. 1 (2023): JRIE (DESEMBER)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10701411

Abstract

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 Roni Agus
Jurnal Rumpun Ilmu Ekonomi Vol. 1 No. 1 (2023): JRIE (DESEMBER)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10703148

Abstract

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.
Abnormal Audit Fee pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2022 dan Faktor yang Mempengaruhinya Miftha Huljannah; Nasrullah Djamil
Jurnal Rumpun Ilmu Ekonomi Vol. 2 No. 1 (2024): JRIE (MARET)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10797170

Abstract

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) Sindi Hilwa Faradisa; Andri Novius
Jurnal Rumpun Ilmu Ekonomi Vol. 2 No. 1 (2024): JRIE (MARET)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10821758

Abstract

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 Ferizal Rachmad
Jurnal Rumpun Ilmu Ekonomi Vol. 2 No. 1 (2024): JRIE (MARET)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10822005

Abstract

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 Mulia Sosiady; Ermansyah Ermansyah
Jurnal Rumpun Ilmu Ekonomi Vol. 2 No. 1 (2024): JRIE (MARET)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10848953

Abstract

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 Putri Wahyuni; Dony Martias
Jurnal Rumpun Ilmu Ekonomi Vol. 2 No. 1 (2024): JRIE (MARET)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10849614

Abstract

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%.

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