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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 222 Documents
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KEY SUCCESS FACTORS OF WOMEN'S MSMEs IN DEPOK CITY Suharyati, Suharyati; Nobelson, Nobelson
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 7 No 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i1.2595

Abstract

This study aims to identify the key success factors for women’s MSMEs in Depok City by analyzing data from 120 women-owned MSMEs. Women’s MSMEs in Indonesia are a crucial pillar of the local economy, contributing significantly to poverty alleviation, job creation, and family economic empowerment. Using quantitative methods, the study employs Principal Component Analysis (PCA) with varimax rotation. Out of the 29 variables initially studied, they were grouped into seven main components. The results indicate that the 29 variables were reduced to 16, which were categorized into seven key components: business environment and opportunities, digital independence and technology, marketing communication and financial literacy, financial capabilities, and virtual networks, adaptive strategies and entrepreneurial efficiency, government support and competitive advantage, and entrepreneurial skills and digital marketing. These components offer a comprehensive understanding of the critical success factors for women's MSMEs. This study provides strategic recommendations for women’s MSME and the government, particularly the Depok City Cooperative and MSME Service, to formulate policies that promote women’s economic empowerment in the MSME sector.
ULTRA MICRO FUNDING PROGRAM: SURVEY OF SMALL AND MEDIUM ENTERPRISES Nurhidayati, Nurhidayati; Muamarah, Hanik Susilowati; Wahyudi, Eri
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 7 No 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i1.2599

Abstract

This study aims to determine how MSME actors in Palembang, South Sumatra, perceive MSME credit or financing that the government provides to MSME actors, especially at the micro level. This study uses questionnaires to obtain the perceptions of MSME actors towards MSME financing. The respondents of this study were MSME actors who participated in the “Beli Kreatif Sumatera Selatan (BKSS)” activity, a collaborative program of the Ministry of Tourism and Creative Economy with several stakeholders, one of which is the Ministry of Finance. The results of the questionnaires are then presented descriptively. Based on the questionnaire processing results, several things need attention, especially from MSME financing policymakers. The aspects that received the lowest assessment were regarding the equalization of credit to all levels of MSMEs and the amount of loans offered in the financing. In open questions, most respondents also expect interest-free Sharia financing. This study focuses on exploring the perceptions of MSME actors on financing or debt, which, for most MSMEs, is very difficult to access, especially at the micro level. The study results are expected to improve the design of MSME financing by the government.
OMNICHANNEL RETAILING AND CONSUMER DECISION IN BEAUTY PRODUCTS: SOCIOLLA’S EXPERIENCE Fernanda, Nathasya; Wibowo, Wahyudi; Sutedjo, Purnomohadi
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 7 No 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i1.2606

Abstract

This study investigates the influence of omnichannel experiences on the repurchase intention of beauty products, with customer satisfaction and trust serving as mediating variables. The study's data were gathered via an online poll of 180 participants in Indonesia. The survey results were examined using Structural Equation Modeling techniques with SmartPLS 3.0. The findings confirm that omnichannel experiences directly influence repurchase intention, customer satisfaction, and trust in the beauty product purchasing process. Furthermore, trust and customer satisfaction mediate The relationship between consumers' repurchase intentions and omnichannel experiences.
MICRO, SMALL, AND MEDIUM ENTERPRISES PERFORMANCE: FINANCIAL MANAGEMENT AS MODERATION Wulandari, Ika
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 7 No 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i1.2616

Abstract

This study aims to determine the effect of financial literacy, financial inclusion, and financial Management on the performance of MSMEs. This study is a type of quantitative research. The population of this study is all MSMEs in the Sleman Regency. The research sample was obtained using the Slovin formula with a purposive sampling method and a margin of error of 10%. The number of samples was 100 people. This study used primary data and questionnaires to collect data. Data analysis in this study used the Smart PLS program. The study results indicate that Financial Literacy affects the Financial Performance of Sleman Regency. Financial Inclusion Affects the Financial Performance of MSME Actors in Sleman Regency. Financial Management Does Not Affect the Financial Performance of MSME Actors in Sleman Regency. Financial Management does not strengthen financial literacy on financial performance. Financial Management does not reinforce financial inclusion in the financial performance of MSME actors in the Sleman Regency. The implication of the results of this study is the importance of improving financial literacy through training or mentoring programs to increase awareness of the risks faced if financial literacy is low, such as poor debt management or misinvestment—the importance of seeking information about financial products that suit your business needs.
OWNERSHIP STRUCTURE AND TAX AVOIDANCE: AUDIT QUALITY AS A MODERATION Nurdiana, Salsabila Putri; Usnan, Usnan
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 7 No 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i1.2619

Abstract

In addition to examining the correlation between ownership structure and tax avoidance, this research further seeks to establish if audit quality can reinforce the effect of ownership structure on tax avoidance. The study examines manufacturing firms listed between 2019-2023 on the Indonesia Stock Exchange (IDX). Purposive sampling was employed, and 26 companies with 130 data points were selected based on a 5-year observation period (2019–2023). The analysis method employed is panel data regression utilizing the Eviews 10 software. The study's results indicate that while institutional ownership positively impacts tax avoidance, there is no correlation between tax avoidance and managerial and family ownership. While audit quality may enhance the impact of family and institutional ownership on tax avoidance, it cannot enhance the effect of management ownership on tax avoidance.
Pengaruh Iklan dan Endorser terhadap Brand Awareness serta Dampaknya pada Keputusan Pembelian Setiawan, Budi; Rabuani, Celia Celesta
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 1 No. 1 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/277621

Abstract

The aim of this research is to analyze the influence of brand and endorser to brand awareness and its impact to purchase decision. The authors try to fulfill the research gap that exist, i.e. combining the brand and endorser in order to predict the brand awareness, that in our best knowledge still has less attention from researchers. Research samples a number of 100 respondents, were selected through non-random sampling technique, i.e. purposive sampling. Survey method was selected with questionnaire as a tool to gain primary data. Based on the path analysis results that has ben conduct, it’s revealed two sub-structure path equation Y = 0,585X1 + 0,229X2 and Z = 0,237X1 + 0,108X2 + 0,510Y. Both brand and endorser, it’s significantly proven influencing of the brand awareness. The consumer purchase decision significantly formed by the brand awareness as the antecedent that formed by brand and endorser. This research revealed a gap that need to be revised in the next research. Endorser failed to become antecedent of consumer purchase decision. So it will be need a better measurement, to make sure that consumer purchase decision were also can be formed by endorser.
Stock Liquidity, Corporate Governance, and Leverage in Indonesia Juliana, Rita; Thayogo, Thayogo
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 1 No. 1 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/277622

Abstract

This paper studies the relationship between stock liquidity, corporate governance, and leverage in Indonesia. A sample of 165 Indonesian listed firms in the year 2006-2016 is used. The study results confirm that an increase in stock liquidity and corporate governance decreases the use of leverage. This show that corporate governance and stock liquidity able to decrease the agency cost and the usage of debt. The interaction between stock liquidity and corporate governance shows that corporate governance significantly affects leverage only when the firm is liquid. However, there are different results among different proxies of corporate governance quality.
Analisis Dampak Pengumuman Dividen Terhadap Perubahan Harga, Abnormal Return, Dan Volume Perdagangan Saham Sebelum Dan Sesudah Pembagian Dividen Bank Pembangunan Daerah Jawa Timur Tbk Tahun 2015-2017 Amrulloh, Amrulloh; Muis, Muhammad Abdul
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 1 No. 1 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/277623

Abstract

This study aimed to analyze the differences between stock prices, abnormal return and trading volume before and after dividend payout of the Bank Pembangunan Daerah Jawa Timur Tbk. The research methodology used is quantitative method with panel data types (cross section and time series) and the source of data derived from secondary data obtained from the Indonesia Stock Exchange. Mechanical sampling using purposive sampling method with daily data and the study period from 2015 to 2017. The data analysis technique used is the calculation of the share price, abnormal stock returns and trading volume, the study of events from 40 working days before the event, period, and during the 20 working days after the announcement of the dividend payout, as well as two different test average of pairs (t-test) to see the closeness of the relationship between the two variables with a significance level of 5%. The results of this study indicate that the stock price method approach the results obtained there are differences in stock prices before and after dividend payout of Bank Pembangunan Daerah Jawa Timur Tbk period 2015 to 2017. Meanwhile, the abnormal return approach the results obtained there is no difference of abnormal return before and after dividend payout of Bank Pembangunan Daerah Jawa Timur Tbk period 2015 to 2017. Similarly, the volume of stock trading method approach result that there is no difference in the volume of stock trading before and after dividend payout of Bank Pembangunan Daerah Jawa Timur Tbk period 2015 and 2016. But the result in 2017 show that there are differences in trading volume of the stock before and after the dividend payout of Bank Pembangunan daerah jawa Timur Tbk.
The Effect Of Tax Management, Bonus Mechanism And Foreign Ownership On Transfer Pricing Decision: Studi Pada Bursa Efek Indonesia Fitri, Diah; Hidayat, Nur; Arsono, T.
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 1 No. 1 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/277624

Abstract

The objective of this research isto prove and explain The Effect Of TaxManagement, Bonus Mechanism And Foreign Ownership On Transfer Pricing Decisionpartially and simultaneously. This researchused purposive sampling criteria and logistic regression analysis test. Total sample 76 companies listed in the Indonesia Stock Exchange (BEI) during 2012-2014. The result showed that tax management have a positive impact and significant on Transfer Pricing Decision. Bonus mechanismhave a positive impact and significant on onTransfer Pricing Decision, Foreign Ownershiphave a positive impact and significant on onTransfer Pricing Decision and all these variables effect simultaneously on Transfer Pricing Decision
Analisis Beneish Ratio Index Untuk Mendeteksi Fraudulent Financial Reporting Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2016 Indarti, Indarti
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 1 No. 1 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/277625

Abstract

This study aims to determine the percentage of Banking in Indonesia Stock Exchange listed 2015-201 were classified as non manipulators and manipulators. The object of this study is all Banking companies listed in Indonesia Stock Exchange to publish audited financial statements for the financial year 2015 to 2016. The sampling technique is by using purposive sampling where the sample is determined based on certain criteria specified by the author and have limitations in terms of generalization , Methods of data collection using the method of documentation. Data analysze technique used is quantitative descriptive analysis using Beneish Ratio Index. The variable in this study is the Days' Sales In Receivables Index (dsri), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), and Total Accruals To Total Assets Index (TATA). The research result is an index analysis showed that the ratio of 2 (two) or 7,41% of the company samples classified as Manipulators. Companies that belong to the category of companies Manipulators have indications commit fraud (fraud) to the presentation of financial statements. Ratio index analysis showed that 16 (sixteen) companies, or 59,26% of the company samples classified as Non Manipulators. Companies belonging to the company Non Manipulators do not have any indication of fraud (fraud) against the not categorize of financial statement presentation as well as the company Manipulators Non company entered in the class of Grey / Grey Company, this group amounted to 9 companies or 33,33 % of companies sampled

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