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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 235 Documents
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Analisis Akuntansi Untuk Likuidasi Korporasi Pada Reksa Dana Terproteksi Tram Terproteksi Prima Xi Gufron, Ahmad; Firmansyah, Amrie; Firdaus, Firman Anugrah
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: 10.35212/277626

Abstract

The Imposed Statement of Financing Accounting Standards in Indonesia allow an entity to use another accounting basis other than going concept base when management intends to liquidate the entity or discontinue the trading (PSAK 1, 2015). This study aims to discuss the implementation of accounting standard and the procedures applied by the Reksa Dana Terproteksi TRAM Terproteksi Prima XI management related to its liquidation. This study employs a qualitative approach with using data of TRAM Terproteksi Prima XI’s Audited Financial Statement 31 December 2015 (Liquidation Base) and 2014 (Business Continuity Base) and for the years on that date and Reksa Dana Terproteksi TRAM Terproteksi Prima XI’s Prospectus. Therefore, it could be seen the relation to the imposed accounting standard and liquidation procedures regulated in Indonesia. This study concludes that Reksa Dana Terproteksi TRAM Terproteksi Prima XI apply FASB Accounting Standards Codification Topic 205 on Liquidation Basis of Accounting in the liquidation process. Also of terms of corporate liquidation procedures, Reksa Dana Terproteksi TRAM Terproteksi Prima XI implements more detailed procedures that the Act number 47 of 2007 which only regulates the procedure of liquidation in practice. It could be seen from Reksa Dana Terproteksi TRAM Terproteksi Prima XI’s Prospectus which further explains the obligations of investment managers in the liquidation process compared to the role of the liquidator itself and reporting the results of liquidation and the distribution of proceeds of liquidation to the Financial Services Authority.
The Effect Of Word Of Mouth On Brand Image Of A Popular Indonesian Donut Brand Pradana, Mahir
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 1 No. 2 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v1i2.9

Abstract

A Brand must innovate to create a positive impression of consumers. When a consumer feels happy and satisfied with a product, the emotional impact will encourage loyalty and positive word of mouth will increase. The purpose of this research is to know how big influence of word of mouth to brand image of J.CO Donuts & Coffee. The independent variable (X) in this research is word of mouth and the dependent variable (Y) is brand image. This research uses quantitative method with descriptive and causal research type. This research was conducted on 75 respondents and used simple linear regression analysis and data processing using SPSS version 21. Based on the results of hypothesis testing, word of mouth has an influence on brand image J.CO. The results of determination coefficient word of mouth influence to brand image by 46,7%. Keywords: brand image, word of mouth, marketing, business administration
Factors Affecting Capital Structure And Stock Prices Of Agricultural And Mining Companies Gracia, Ivena; Panggabean, Rosinta Ria
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 1 No. 2 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v1i2.10

Abstract

The purpose of this study was to analyze the influence of business risk, asset growth, sales growth, earning per share, and asset structure to capital structure and share price. This study involved mining and agriculture companies listed on IDX within the period of 2010-2017. The analysis employed eViews 9. Based on the hypothesis testing, it was found that that business risk, sales growth, and asset structure do not have a significant effect on capital structure. However, asset growth has a significant influence. Furthermore, sales growth and EPS do not have a significant effect on share price, but the asset structure has a significant influence. This research is a development of previous research by adding earnings per share as an independent variable and covering the period 2010 - 2017 in order to show the most actual conditions. Company management can make the results of this study a consideration in determining the optimal capital structure. This study only examined the mining and agricultural sectors on the Indonesian stock exchange.
Share Investors’ Competence and Overconfidence in Investment Decision Making Kusnandar, Deasy Lestary; Rosyadi, Agi; Rinandiyana, Lucky Radi
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 1 No. 2 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v1i2.18

Abstract

Many factors may affect investors in making investment decision, some of them are overconfidence and competence. Those factors thought to have an influence on investment decision making. This research objectives to determine the effect of competence and overconfidence on investment decision. This research is a kind of quantitative research using survey method given to beginner investor. The sampling method used judgment sampling with the number of samples in this research are 30 respondents of beginner investor. The analysis used is MRA (Multiple Regression Analysis). The results of this study showed that competence of investor does not affect in investment decision while investor’s decision was influenced by overconfidence of investor. Keywords : competence, overconfidence. investment decision
The Implementation Of Accounting For Environmental Liabilities Firmansyah, Amrie; Medina, Suhita Santi
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 1 No. 2 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v1i2.20

Abstract

This study aims to discuss the accounting implementation by the Indonesia Companies in recognizing, measuring, presenting, and disclosing environmental obligations that occur as a result of the company's operations. The analysis is carried out by reviewing disclosures on environmental management activities that have been carried out by the company, which has financial reports and annual reports. The method used is descriptive qualitative method with the data used are secondary data, financial statements, and annual reports obtained from the official website of the Indonesia Stock Exchange from 2015 to 2017 fiscal years. The samples employed in this study is thirteen food and beverage subsector companies listed on the Indonesia Stock Exchange from 2015 to 2017. The results of this study suggest that from 2015 to 2017, the food and beverage sub-sector companies have not reported any environmental obligations in the form of social-environmental responsibilities in the financial statements. The companies report their environmental responsibility activities as a company expense reported on the income statement. Accounting for environmental obligations related to recognition, measurement, recording, disclosure, and reporting has not been regulated in financial accounting standards, so reporting environmental obligations is still voluntary.
The Effects of Characteristics of the Board of Commissioners and Audit Committee on the Level of Risk Disclosure in Financial Sector Service Companies in the Banking Sector Listed on the Indonesia Stock Exchange in the Period 2015-2017 Hasibuan, David H M; Auliya, Meiliani
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 1 No. 2 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v1i2.22

Abstract

The aim of this study is to examine the effects of the board of commissioners and audit committee characteristics such as the proportion of independent commissioners, the board of commissioner size, frequency of board meetings, audit committee size, the proportion of independent audit committee and frequency of audit committee meetings on the level of risk disclosures. The results show that the frequency of board meetings, the proportion of independent audit committee and frequency of audit committee meetings significantly affect the level of risk disclosures, while the proportion of independent commissioners, the board of commissioner size, and audit committee size do not significantly affect the level of risk disclosures. The results show that the proportion of independent commissioners, the board of commissioner size, frequency of board meetings, audit committee size, the proportion of independent audit committee and frequency of audit committee meetings simultaneously have significant effects on the level of risk disclosures. The results of the study provide investors the information regarding the risk that companies could have, and they are also useful as a basis for making decisions
The Effects Of Bank Funds Sources On Bank Profitability In Indonesian Stock Exchange Magdalena, Annaria; Marpaung, Bintang S; M, Indira E
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 1 No. 2 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v1i2.23

Abstract

The purpose of this research is to analyze the effect of bank funding source to bank profitability. Indicators that are used for this research are Capital Adequacy Ratio, loan received, and third-party funds to Profitability. Population that used on this research are a commercial banks that listed on the Indonesian Stock Exchange. The sample that used are four commercial banks are PT. Bank Mandiri (Persero) Tbk, PT. Bank Rakyat Indonesia (Persero) Tbk, PT. Bank Negara Indonesia (Persero) Tbk, dan PT. Bank Central Asia Tbk on period of 2010-2018. Method that used for this research is using multiple regression analysis by hypothesis test which are, T test and F test. The results of partial hypothesis (T Test) shows that Capital Adequacy Ratio and loan that received has a negative significant influence on Profitability. Meanwhile, Third-party funds have a positive significant influence Profitability. From the results of simultaneous hypothesis testing (F Test) shows that Capital Adequacy Ratio, loans received, and Third-party funds have a significant influence to banks profitability on commercial bank that are go public with significance of 0,000. R square value (R2) on this research is 0,517 or 51,7% and the rest is 48,3% affected by other factor that are not research.
The Impacts of Tax Examinations, Tax Sanctions and Tax Hostage (Gijzeling) on Taxpayers’ Formal Compliance Puspitasari, Dewi
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 1 No. 2 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v1i2.25

Abstract

The purpose of this study is to determine whether there are impacts of tax audits (X1), tax sanctions (X2), and tax holdings (X3), on formal compliance of taxpayers (Y). The population in this study is the taxpayers registered with KPP Cibitung who live in RW 030 Tambun South. The samples consist of 100 taxpayers using an explanatory sampling method. This type of research is quantitative. The data analysis uses multiple linear regression analysis with SPSS version 25.0 program. Based on data analysis, the results of this study indicate that partially tax audits (X1), tax sanctions (X2), and tax hostage (gijzeling) (X3) have a significant positive effect on taxpayers’ formal compliance (Y). Meanwhile simultaneously tax audits (X1), tax sanctions (X2) and tax hostage (gijzeling) (X3) have significant positive effects on taxpayers’ formal compliance of (Y), with an Adjusted R Square value of 0.444 or 44.4%.
The Determinant On Earnings Persistence In Automotive Companies In Indonesia Yahya, Adibah; Hidayat, Saepul
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 2 No. 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v2i1.37

Abstract

The purpose of this study was to determine the effect of the variable Current Ratio, Total Debt To Total Assets, Total Assets Turnover, Return On Assets, on earnings persistence. This study uses secondary data, namely the annual financial statements of automotive companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The sample selection uses a purposive sampling method. The data source is the financial ratios of automotive companies listed on the IDX. Methods of data analysis using the classic assumption test, multiple linear regression, T-test, F-test and the coefficient of determination. The results showed that partial earnings persistence expressed in financial ratios consisting of the Return On Assets (ROA) variable significantly affected earnings persistence, while the Current Ratio (CR), Total Debt To Total Asset (TDTA) and Total Assets Turnover (TATO) has no significant effect on earnings persistence. While the results of the study simultaneously stated in financial ratios consisting of CR, TDTA, TATO, and ROA independent variables stated that together the independent variables had no significant effect on earnings persistence. R Square value of 0.028 can be interpreted that CR, TDTA, TATO and ROA of 2,8% while the remaining 97,2% is influenced by other variables not examined. Keywords: Current Ratio, Total Debt To Total Assets, Total Assets Turnover, Return On Assets, Earnings Persistence
Analysis Of Factors That Affect The Auditors’ Audit Judgment (A Case Study At The Audit Board Of The Republic Of Indonesia BPK RI Putri, Wulan Wahyuni Rossa; Sudradjat, Sudradjat; Jasmadeti, Jasmadeti
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 2 No. 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v2i1.45

Abstract

The purpose of this study is to analize factor – factor such as auditor experience and obedience pressure can be influence to audit judgment. This research is quantitative research, the data used in this study is primary data by distributing questionnaires to BPK Jakarta. Data is processed using the help of SPSS 25. Population in this study were auditor who work in the BPK Jakarta. Questionnaires were distributed as many as 202 questionnaires, The samples selected by purposive sampling. The data analysis used methods to prove the hypothesis are classic assumptions test, multiple regression models. This Study result that auditor experience has no effect on audit judgment, but obedience pressure has a significant effect on audit judgment.

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