Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
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.
Articles
222 Documents
<![CDATA[DOES A REDUCTION IN TAX RATES INFLUENCE TAX AGGRESSIVENESS? AN ANALYSIS WITH ADDITIONAL FACTORS ]]>
<![CDATA[Wahyuni, Fitri Ilma]]>;
<![CDATA[Andriani, Sri]]>
<![CDATA[ Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 6 No 2 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Kesatuan Press ]]>
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DOI: 10.37641/riset.v6i2.2131
<![CDATA[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.]]>
<![CDATA[VALUE OF THE COMPANY : THE MEDIATING RETURN ON EQUITY ]]>
<![CDATA[Raharja, Indra Pramana]]>
<![CDATA[ Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 6 No 2 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Kesatuan Press ]]>
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DOI: 10.37641/riset.v6i2.2135
<![CDATA[The grand theory in this research was built by combining Signal Theory, Stakeholder Theory, and Agency Theory as a conceptual basis for hypothesis development. Signal Theory highlights how information companies convey, such as implementing Good Corporate Governance (GCG), can influence investor confidence and investment decisions. This study aims to analyze the impact of CSR and GCG on company value (Tobin's Q), mediated by financial performance, with a focus on Islamic Social Responsibility (ISR), Independent Board of Commissioners (IBC), and Institutional Ownership (IO). They are using a quantitative method. The data is derived from the annual financial reports of 39 banking companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The purposive sampling technique was chosen to ensure that the sample used was relevant and could provide valid data to test the relationship between the variables studied and answer the research hypothesis comprehensively. Secondary data was collected from www.idx.co.id, and path analysis was employed as the analytical method. The findings reveal that CSR, ISR, IBC, and IO positively and directly influence company value (Tobin's Q). These results underscore the critical role of CSR and GCG in shaping a company's financial performance and market value.]]>
<![CDATA[AUDIT QUALITY: COMPETENCE, PROFESSIONAL SKEPTICISM, WORKLOAD, AND AUDITOR TIME PRESSURE ]]>
<![CDATA[Raihan, Ahmad Daffa]]>;
<![CDATA[Setiyawati, Hari]]>
<![CDATA[ Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 7 No 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Kesatuan Press ]]>
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DOI: 10.37641/riset.v7i1.2125
<![CDATA[This study examines the impact of competence, professional skepticism, workload, and time pressure on audit quality within Accounting Firms (KAP) in West Jakarta. Motivated by recent high-profile audit failures, this research seeks to address concerns about the effectiveness of current auditing practices. West Jakarta, known for its rapid business growth and a high concentration of KAPs, provides a relevant and diverse setting for this study. Data were collected from 100 auditors registered with the Indonesia Institute of Public Accountants, using a convenience sampling method, and analyzed with Smart PLS version 4.0. The findings indicate that while auditor competence, workload, and time pressure do not significantly impact audit quality, professional skepticism significantly enhances audit quality. It underscores the critical role of professional skepticism in maintaining high audit standards and preventing failures, particularly in high-pressure and high-workload environments.]]>
<![CDATA[IMPACT OF FISCAL POLICY ON EAST KALIMANTAN's CONSTRUCTION SECTOR GROWTH ]]>
<![CDATA[Lubis, Adrian Kesar Pratama]]>;
<![CDATA[Umami, Bafinatul]]>;
<![CDATA[Kurniawati, Reny Dyah]]>;
<![CDATA[Kartiasih, Fitri]]>
<![CDATA[ Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 7 No 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Kesatuan Press ]]>
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DOI: 10.37641/riset.v7i1.2129
<![CDATA[The Indonesian government's relocation of the national capital (IKN) from Jakarta to East Kalimantan is a strategic policy to address various challenges Jakarta faces, such as severe congestion, high population density, and natural disaster risks. Additionally, this move is expected to promote equitable development and accelerate economic growth in the eastern regions of Indonesia, which have lagged compared to Java Island. The realization of the infrastructure development budget for IKN in East Kalimantan has reached 97.50%, with the construction sector as the primary driver. This study aims to find out the general picture of the construction sector in East Kalimantan and analyze the construction sector's role through the fiscal policy of IKN infrastructure development in increasing output and employment. The method used is interregional input-output analysis. The results show that the construction sector is one of the key sectors in East Kalimantan, with an output multiplier of 1.87 and a labor multiplier of 0.003. An increase in final demand of 25.78 trillion rupiahs caused an increase in output in all sectors of the national economy of 48.32 trillion rupiahs and the absorption of 76919 workers.]]>
<![CDATA[EXPLORING AUDIT COMPLEXITIES: KEY FACTORS SHAPING FRAUD DETECTION SKILLS ]]>
<![CDATA[Sari, Hotma Glorya Ika]]>;
<![CDATA[Wicaksono, Dading Damas Ario]]>;
<![CDATA[Aritonang, Astri Yunita]]>
<![CDATA[ Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 7 No 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Kesatuan Press ]]>
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DOI: 10.37641/riset.v7i1.2538
<![CDATA[This study investigates the interplay between auditor workload, auditor experience, professional skepticism, and fraud detection in Indonesian public accounting. Given the increasing complexity of audits and the prevalence of fraud, the research aims to explore how these factors impact auditors' ability to identify fraudulent activities. Based on survey data from 250 auditors, the findings reveal that high workloads negatively impact fraud detection capabilities, whereas experience and professional skepticism positively contribute to detection effectiveness. Additionally, professional skepticism moderates the negative impact of workload on fraud detection but may weaken the positive effect of experience. These findings underscore the importance of effective workload management and the development of professional skepticism to enhance fraud detection. Recommendations include equitable workload distribution, on going training to foster skepticism and analytical skills, and technology integration in auditing. These findings provide valuable insights for practitioners, fostering a proactive approach to fraud prevention and contributing to greater accountability and transparency in financial practices.]]>
<![CDATA[SUPERVISOR SUPPORT, MEANINGFUL WORK, AND HAPPINESS IN EMPLOYEE ENGAGEMENT ]]>
<![CDATA[Tarek, Brenda Stefani Novelia]]>;
<![CDATA[Muzakki, Muzakki]]>;
<![CDATA[Herachwati, Nuri]]>
<![CDATA[ Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 7 No 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Kesatuan Press ]]>
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DOI: 10.37641/riset.v7i1.2586
<![CDATA[The furniture manufacturing industry plays a crucial role in the global economy, driven by changing consumer lifestyles, urbanization, and the rapid expansion of the property sector. As demand for high-quality and eco-friendly furniture rises, ensuring high team member engagement becomes essential for maintaining productivity and innovation. This study examines the impact of supervisor support, Meaningful Work, and happiness at work on team member engagement in the furniture industry. Using the Job Demands-Resources (JD-R) theory, this research explores how job resources enhance engagement by increasing motivation and reducing job demands. Data were collected through team member surveys in furniture companies and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results indicate that supervisor support, Meaningful Work, and happiness at work significantly influence team member engagement, with happiness at work emerging as the strongest predictor. This study contributes to the literature by integrating the JD-R theory within the furniture industry context. The findings suggest that organizations should implement strategies that foster team member happiness, create meaningful work experiences, and strengthen supervisor support to enhance engagement and overall performance.]]>
<![CDATA[UNVEILING THE HIDDEN IMPACT OF GREEN ACCOUNTING ON CORPORATE SUCCESS ]]>
<![CDATA[Tullah, Dewi Sarifah]]>;
<![CDATA[Febrian, Jan]]>;
<![CDATA[Novianto, Fajar]]>;
<![CDATA[Jason, Jason]]>;
<![CDATA[Khairunnisa, Hana]]>
<![CDATA[ Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 7 No 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Kesatuan Press ]]>
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DOI: 10.37641/riset.v7i1.2588
<![CDATA[Increasing stakeholder demand has driven firms to integrate environmental sustainability into their business strategies. Green accounting, encompassing environmental performance and green investment, has become a key approach to achieving these goals. This study examines the effect of green accounting on financial performance, with Corporate Social Responsibility (CSR) as a moderating variable. Multiple linear regression analysis was conducted using quantitative data from financial and sustainability reports of publicly traded Indonesian firms (2021–2023). The findings indicate that environmental performance significantly enhances financial performance by improving legitimacy and operational efficiency. However, green investment does not directly influence financial performance, nor does CSR moderate it. While CSR independently strengthens financial performance, its moderating role in environmental performance negatively impacts short-term financial results, suggesting that CSR costs may outweigh immediate benefits. The study underscores the need for firms to optimize cost management and effectively communicate sustainability efforts to enhance stakeholder trust and long-term financial performance.]]>
<![CDATA[ISLAMIC SHARECROPPING PRACTICES: EVIDENCE FROM INDONESIAN LOCAL COMMUNITIES ]]>
<![CDATA[Arif, Hermita]]>;
<![CDATA[Purisamya, Asharin Juwita]]>;
<![CDATA[Ali, Mohammad Mahbubi]]>
<![CDATA[ Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 7 No 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Kesatuan Press ]]>
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DOI: 10.37641/riset.v7i1.2589
<![CDATA[Agricultural sharecropping partnerships in Indonesia face transparency and fair profit distribution challenges between landowners and farmers, often leading to disputes and inequitable outcomes. This phenomenon is particularly evident in South Sulawesi, where traditional farming practices intersect with Islamic principles. This research aims to explore the practice of sharecropping contracts between land owners and farmers and to investigate its adherence to Islamic principles. This study employs a descriptive qualitative method using thematic analysis to explain the partnership model practiced by local farmers in South Sulawesi and comparative analysis to assess its adherence to the Islamic principle of al-maharajah. Financial analysis is also applied to evaluate the sharecropping scheme's economic viability. The study results found that implementing a sharecropping partnership is economically beneficial to society in increasing income. The sharecropping partnership application follows the local culture inherited decades ago. The output sharing ratio applied is 1:2 or 50:50 depending on which party bears the production costs other than land, complying with the Islamic principle of profit and loss sharing. Preparing the financial record to increase trust from landowners and evaluate the sharing ratio scheme effectively is suggested.]]>
<![CDATA[STRENGTHENING REGIONAL REVENUE THROUGH GOVERNANCE AND STRATEGIC LOCAL SPENDING SYNERGY ]]>
<![CDATA[Wardana, Muhammad Fadhil Kusuma]]>;
<![CDATA[Firmansyah, Amrie]]>
<![CDATA[ Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 7 No 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Kesatuan Press ]]>
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DOI: 10.37641/riset.v7i1.2590
<![CDATA[This study investigates the effect of regional government expenditure and institutional quality on local own-source revenue in Indonesia during the COVID-19 pandemic. The analysis is based on data from 2021 to 2022 from 34 provincial governments in Indonesia, focusing on how local expenditure can influence local revenue. The study also examines the role of institutional quality in enhancing local revenue. The analysis method used in this study is regression using panel data with a random effect model (REM) as the best model. The results indicate that strategic regional expenditures such as tax incentives and social aid in times of crisis can significantly impact local revenue by stimulating local economic activities, keeping the purchasing power of society, and enhancing public services. Furthermore, the quality of government performance and good governance practices, such as the digitalization of services, positively influence local revenue by increasing public trust and improving administrative efficiency. The result demonstrates that strategic local expenditure, implemented with good governance, can boost taxpayer satisfaction, improve local revenue collection, and increase regional fiscal independence. This research provides valuable insights for policymakers, especially the Ministry of Finance and local governments, to optimize regional spending and governance in achieving regional independence.]]>
<![CDATA[SUSTAINABLE FINANCE AND GREEN BANKING DISCLOSURE: UNLOCKING FIRM VALUE POTENTIAL ]]>
<![CDATA[Puspitasari, Adelia]]>;
<![CDATA[Firmansyah, Amrie]]>
<![CDATA[ Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 7 No 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Kesatuan Press ]]>
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DOI: 10.37641/riset.v7i1.2591
<![CDATA[This research examines the impact of green banking disclosure and sustainable finance on firm value, with institutional ownership as a moderating element. The data utilized are secondary data acquired from the annual and sustainability reports of banking firms listed on the Indonesia Stock Exchange from 2019 to 2023. The research used a purposive selection technique encompassing 12 banking institutions, yielding 60 observation units. Panel data regression analysis is performed utilizing STATA version 17 software. The results indicate that green banking disclosure does not substantially influence firm value, whereas sustainable finance favors firm value. Moreover, institutional ownership does not enhance the positive correlation between green banking disclosure and firm value but diminishes the positive correlation between sustainable finance and firm value. This work theoretically enhances the comprehension of green banking transparency, sustainable finance, and firm value interplay. The findings provide essential insights for banking institutions to augment openness in sustainability reporting and act as an assessment instrument for regulators, including the Financial Services Authority, to refine rules concerning sustainable financing.]]>
