cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
David H.M. Hasibuan
Contact Email
davidhasibuan@ibik.ac.id
Phone
+62251-8337733
Journal Mail Official
ejournal@ibik.ac.id
Editorial Address
Institut Bisnis dan Informatika Kesatuan Bogor Jalan Ranggagading No. 1 Bogor 16123
Location
Kota bogor,
Jawa barat
INDONESIA
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Published by Institut Bisnis dan Informatika Kesatuan
ISSN : -     EISSN : 26567113     DOI : https://doi.org/10.35212/277621
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis (e-ISSN: 2656-7113) adalah media ilmiah independen untuk Dosen dan Peneliti di bidang Ekonomi, Akuntansi dan Bisnis yang dikelola dan diterbitkan oleh LPPM IBI Kesatuan Bogor. Diterbitkan dua kali dalam putaran, pada bulan Maret dan September. Jurnal ini menerbitkan hasil penelitian terapan / aplikasi dalam bidang ekonomi, akuntansi dan bisnis dalam arti luas.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 11 Documents
 1   2 
Search results for , issue "Vol 6 No 2 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis" : 11 Documents clear
EXPLORING INTEREST GEN Z INVESTMENT IN THE STOCK MARKET: STUDIES EMPIRICAL IN SURABAYA CITY Aryasatya, Laudza; Setiobudi, Auditia; Teofilus, Teofilus; Darsana, Ni Putu Andini Kusuma Putri
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 6 No 2 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v6i2.2094

Abstract

This study is for learning attitude, subjective norms, and perception control behavior, which can influence interest in investing Surabaya students in the capital market. The research uses quantitative methodology. Besides that, the method of taking a purposive sample was used for the retrieval process sample. Data was collected through a distribution questionnaire to 110 respondents from University Ciputra and the University Airlangga who have invested in the capital market. An online questionnaire was used to collect data. Online questionnaires refer to Google Forms as a medium for filling out questionnaires. The collected data was processed using the Partial Least Square method with the analysis software SmartPLS 3, which aims to test the connectedness between variables. Testing this shows that attitude, subjective norms, and perceived behavioral control have significant connections to interest investment students in Surabaya City in investing in the stock market. Implications study this is to encourage the Indonesian Stock Exchange as a regulator, companies as intermediary trading shares, and companies engaged in the finance field to collaborate to give education and insight into investment shares among students.
PROFITABILITY, LEVERAGE, CARBON EMISSION DISCLOSURE: THE MODERATING ROLE OF PROFIT GROWTH Santoso, Agnes Novita Mega Putri; Rakasiwi, Devina Aurellia; Rachmadhika, Hendra Arie; Firmansyah, Amrie
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 6 No 2 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v6i2.2106

Abstract

This research examines the relationship between leverage, profitability, and carbon disclosure in the Indonesia Stock Exchange (IDX) energy industry from 2019 to 2022. As a moderator, this study also examines how profit growth affects the relationship between the three variables. Panel data multiple linear regression analysis served as the method of hypothesis testing. This study analyzes data on energy sector businesses listed on the Indonesia Stock Exchange during 2019–2022, totaling 84 observation periods. The results showed how profitability and leverage significantly negatively impacted carbon disclosure. Profit growth highlights how negatively profitability affects carbon disclosure. However, the relationship between leverage and carbon emission disclosure remains despite revenue increases. The findings provide important insights into the disclosure practices of the energy sector concerning carbon emissions and their impact on environmental sustainability. Based on the study's findings, businesses and pertinent parties should be able to develop policies that support the transition to a more sustainable energy industry.
DOES SUSTAINABILITY DISCLOSURE HAVE A MODERATING ROLE IN EXAMINING FIRM VALUE IN BANKING INDUSTRY? Hapsari, Diah Oktavia; Firmansyah, Amrie
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 6 No 2 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v6i2.2108

Abstract

This study seeks to experimentally assess the impact of financial performance on the firm value of the banking subsector and examine sustainability disclosure as a moderating variable. The study focused on banking subsector companies listed on the IDX in 2020-2022. Multiple linear regression was used to test cross-sectional data processed with Eviews 12. The test results demonstrate that profitability has a considerable beneficial impact on firm value. Meanwhile, leverage minimizes firm value because the primary banking business process involves consumer loans and receivables. Therefore, investors pay little attention to company debt. Sustainability disclosure cannot balance the relationship between financial success and firm value. The sustainability disclosures need to meet investors' expectations. Stakeholders may have differing perspectives on the relevance and influence of sustainability data on profitability and firm value.
UNDERSTANDING THE ROLE OF FOMO (FEAR OF MISSING OUT) IN IMPULSE PURCHASE FOR SMES Rachman, Adryan; Efawati, Yen; Anmoel, Jason Timothy
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 6 No 2 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v6i2.2109

Abstract

This study examines the influence of price discounts on impulse buying through live streaming among e-commerce users in Indonesia. The research adopts a quantitative approach, utilizing a survey methodology with questionnaires distributed to a purposive sample of 152 consumers from the Dolee Branded Store. Data were analyzed using SmartPLS 4.0 software, employing the PLS-SEM analysis method. The findings reveal that price discounts significantly directly impact impulse buying behavior. Furthermore, price discounts also significantly affect live streaming, which, in turn, substantially influences impulse buying. The results indicate that live streaming acts as a mediating variable, enhancing the effect of price discounts on impulse purchases. This study underscores the importance of integrating price discount strategies with live streaming to drive impulse buying behavior in the e-commerce sector effectively. By leveraging live streaming as a promotional tool, businesses can maximize the impact of their discount offers, leading to increased consumer engagement and sales. These insights provide valuable implications for marketers and e-commerce platforms aiming to enhance their promotional effectiveness and customer acquisition strategies.
MOBILE BANKING ADOPTION: THE ROLE OF PERFORMANCE AND TRUST Sijabat, Rosdiana
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 6 No 2 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v6i2.2115

Abstract

This study examines the impact of performance and trust on the acceptance of mobile banking services in Indonesia. This study employs a survey questionnaire administered to 183 individuals in Indonesia who have adopted mobile banking services. The methodology employed is Partial Least Squares Structural Equation Modelling (PLS-SEM) to assess the correlation between latent and measured variables. The research findings indicate that performance has a notable and beneficial influence on trust. Additionally, trust plays a mediating role in the connection between performance and the adoption of mobile banking. These findings highlight the significance of achieving high performance to enhance user trust and promote the acceptance of mobile banking services. Therefore, banks and financial institutions must prioritize enhancing technical efficiency and establishing and upholding consumer confidence.
MAPPING WHISTLEBLOWING THROUGH THE ROLE OF WHISTLEBLOWERS: A BIBLIOMETRIC ANALYSIS Pinasty, Raisha Jihad Denia; Setyorini, Christina Tri
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 6 No 2 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v6i2.2117

Abstract

This study explores whistleblowing's role in addressing fraud and corruption in Indonesia. Using bibliometric analysis, we examined publication trends, document types, subject areas, influential authors, and critical topics in whistleblowing research from 2014 to 2023. Data were collected from the Scopus database, analyzed with the Publish or Perish application, and visualized using a VOS viewer. The results show that articles dominate the field, making up 80.25% of total citations. The findings have significant implications for policymakers, practitioners, and academics. It is a beneficial overview of whistleblowing research, but it only needs to be better and measured based on these findings. These insights do not offer actionable guidelines or strategies but work as, at most, a compass map of existing research trends and areas of interest in whistleblowing discussions. However, the lessons could form a valuable database for anyone to understand the current status of the research ecosystem. However, more than insights alone need to be directly translated into practical designs or applications like building up a system for whistleblowing and anti-fraud, et cetera, which would require further (more applied) studies.
DELAY RED FLAG CONSTRUCTION COMPANY: CONTROL ANALYSIS WITH FOUR LEVER OF CONTROL Notoatmodjo, Brigitta; Handoko, Jesica
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 6 No 2 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v6i2.2118

Abstract

Despite extensive research on construction delays, this persistent issue continues to challenge the global construction industry. This case study aims to enhance the theoretical and practical understanding of management control systems (MCS) in construction firms by identifying the primary causes of project delays and examining the MCS components involved. A qualitative case study was conducted at a national private construction company (Jakons) to identify delay factors and propose solutions by linking them to MCS. The study focused on two Jakons projects that experienced delays, with primary data collected through interviews with five key informants directly engaged in MCS for the projects. Analysis of the interviews revealed common delay causes related to the project owner, consultants, labor, and materials. These causes were then connected to MCS practices and assessed using the four Levers of Control (LoC) framework, including Belief, Boundary, Diagnostic, and Interactive control systems. The study identified areas for improvement in MCS related to communication management, coordination, competence, and risk management that impact schedule delays. These findings provide valuable guidance for construction practitioners in planning and managing projects and offer insights to reassess MCS strategies to mitigate delays and achieve timely project completion.
UNPACKING THE RESISTANCE OF TRADITIONAL MARKET TO DIGITAL PAYMENT: A QUALITATIVE APPROACH Oktaviani, Retno Fuji
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 6 No 2 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v6i2.2119

Abstract

This research aims to discover how knowledgeable traditional market traders are regarding digital payment technology, what challenges traders face when trying or considering using digital payments, and how prepared traders are for traditional market digitalization programs. The research method used is qualitative research, which is conducted in-depth interviews with traditional market traders at Kebayoran Lama Market, South Jakarta. The research was conducted in June 2024 and visualized using NVIVO software. The interview results show that traditional market traders' understanding of digital payments shows that awareness, education, trust, and security factors play an essential role in adopting this technology. Overcoming the challenges of adopting digital payments requires a holistic approach that includes improving security and privacy, user education and training, developing technological infrastructure, reducing transaction costs, encouraging social and cultural influence, and increasing merchant support. Meanwhile, to increase the readiness of traditional market traders in facing digitalization, several strategic steps are needed, including comprehensive education and training to increase optimism and reduce discomfort, providing easily accessible technical support, security campaigns to explain digital payment system security measures, as well as promotions and incentives to encourage technology adoption.
AUDIT DELAY FACTORS OF INDONESIAN FIRMS: A BINARY LOGIT AND PANEL EGLS ANALYSIS Ariani, Ade; Sugi, Andi Neneng; Saparudin, Muhammad; Valdiansyah, Riyan Harbi
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 6 No 2 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v6i2.2122

Abstract

This study intends to determine the influence of audit opinion and firm size on audit delays with audit rotation as a mediating variable. We examined 30 firms listed in IDX Circular Letter 2020-2022 using purposive selection and secondary data from financial reports. Despite deadline extensions, these companies consistently needed to submit timely reports. The findings reveal that an unfavorable audit opinion negatively affects the rotation process, whereas a larger firm size has a positive effect. Additionally, audit opinions and rotation negatively affect audit delays, whereas company size has a positive influence. The study also shows that audit rotation partially mediates the association between audit opinion and audit delay and between firm size and audit delay. The research team acknowledges that prevailing economic conditions during data collection may affect the applicability of the results to other periods. This study implies that auditors and accountants identify the primary causes of audit delays, such as inadequate documentation, transaction complexity, and communication issues. Implementing best practices can improve financial reporting quality, reduce errors, and enhance auditor timeliness. Auditors and accountants are advised to adopt these practices to minimize audit delays.
DOES A REDUCTION IN TAX RATES INFLUENCE TAX AGGRESSIVENESS? AN ANALYSIS WITH ADDITIONAL FACTORS Wahyuni, Fitri Ilma; Andriani, Sri
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 6 No 2 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v6i2.2131

Abstract

This study investigates the effect of reduction tax rates in Indonesia and other factors that may impact tax aggressiveness. This study employs multiple linear regression analysis, using E-Views 12 as analytical software. A sample of fourteen real estate and property companies listed on the Indonesia Stock Exchange (IDX) for 2017 to 2023 was identified through purposive sampling. This study relies on secondary data derived from the company's financial statements. The results showed that the reduction in tax rates and the presence of independent commissioners did not significantly affect tax aggressiveness. In contrast, institutional ownership and profitability factors positively correlate with tax aggressiveness, while leverage shows a negative correlation. It is expected that the results of this study will contribute to the development of taxation policies for companies in Indonesia, aiming to reduce aggressive taxation practices and assist companies in their tax-related decision-making framework.

Page 1 of 2 | Total Record : 11

 1   2 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol. 7 No. 2 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 7 No 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 6 No 2 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 6 No. 2 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 6 No 1 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 6 No. 1 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 5 No 2 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 5 No. 2 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 5 No 1 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 5 No. 1 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 4 No 2 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 4 No. 2 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 4 No 1 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 4 No. 1 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 3 No 2 (2021): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 3 No. 2 (2021): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 3 No. 1 (2021): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis Vol 3 No 1 (2021): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis Vol 2 No 2 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis Vol. 2 No. 2 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis Vol 2 No 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis Vol. 2 No. 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis Vol 1 No 2 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 1 No. 2 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 1 No 1 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 1 No. 1 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis More Issue