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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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Relations Green Business Innovation Top Knowledge, Entrepreneurial Business Awareness And Awareness Of Coconut Young (Cocos Nucifera Lin) And Its Impact On Environmental Sustainability Bahri, Bahri; Ramli, Ilmardani Rince; Prasetyo, Widodo
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 2 No. 2 (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.v2i2.67

Abstract

This research was conducted to analyze the direct and indirect relationship between green business innovation dimensions through the Knowledge, awareness, and concern of young coconut entrepreneurs (Cocos nucifera lin). It could be done towards environmental sustainability to minimize greenhouse gas emissions caused by entrepreneurial activities that cause global warming. The number of samples used in this study was 60 respondents with the sampling technique using purposive sampling. The data analysis method used was bivariate correlation analysis and path analysis (path analysis). Result study found a significant positive relationship between green input, green process, green products, green marketing to Knowledge, awareness, and concern. Directly green information, green revolution, green development, green marketing have a positive and significant relationship to environmental sustainability. The variables of Knowledge, awareness, and concern have a positive and meaningful connection to ecological sustainability. From the results of the path analysis, the direct relationship value is greater than the indirect cost. Green, green, green, and green marketing through the variables of knowledge, awareness, and concern do not have an indirect relationship to environmental sustainability.
Review Of The Implementation Of Inventory Accounting Systems By Per-02-Bc-2019 In Receiver Facilities Impor The Purpose Of Export (KITE) Amwilla P, Andi Yudha; HB, Muanas
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 2 No. 2 (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.v2i2.69

Abstract

Ease of Import for Export Purposes (KITE) is a government facility to export growth by manufacturing companies. Given this facility, of course, through several conditions that must be met, including the Inventory Information System model owned by the company that must be computerized and accessed by Customs and Excise as required in Per-02 / BC / 2019. This study aims to examine the suitability of the inventory information system owned by the company receiving the facility (KITE ), which is PT Batara Indah. PT Batara Indah registered as one of the companies using the KITE facility since 2014. The research method used is the descriptive qualitative method through document study. Information gathering is done through desk studies and discussions with related parties in the company. The results showed that PT Batara Indah had implemented an Integrated Inventory Accounting Information System model. If referring to the expected Directorate General of Customs and Excise regulation, PT Batara Indah has complied with the law.
THE ROLE OF BEHAVIORAL THEORY IN THE RESEARCH OF MSMEs TAX COMPLIANCE IN INDONESIA Arham, Amardianto; Firmansyah, Amrie
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 3 No. 1 (2021): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v3i1.71

Abstract

This study aims to map determinants and analyze behavioral theory's role in the tax compliance of MSMEs in Indonesia to provide recommendations for future research agendas. This study uses a qualitative method with a bibliographic approach. This research object comprises 37 research articles published by Sinta accredited journals or Scopus indexed journals from 2014 to early October 2020. The results show that the most widely used behavioral theories are planned behavior and attribution theory. Meanwhile, the most tested determinants are tax knowledge, tax sanctions, and taxpayer awareness. The role and linkages of behavioral theory with several independent variables that still suggest various test results and several independent variables that are rarely tested both in Indonesia and in the international context are recommendations for future research agendas.
Implementation Of PSAK 71 Financial Instruments In The Banking Sector During The Covid-19 Pandemic Yusdika, Arlie Irham; Purwanti, Dyah
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 3 No. 1 (2021): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v3i1.72

Abstract

This study aims to analyze the impact of the COVID-19 pandemic on the application of PSAK 71 around financial instruments in the banking sector. The study uses a qualitative method with a literature study approach and content analysis. This study observes changes in the allowance for impairment losses (CKPN) balance from the fourth quarter of 2019 to the third quarter of 2020. The study shows a significant increase in the balance of allowance for impairment losses, which impacted the disclosure of earnings in the financial statements. Moreover, banks should reclassify credit risk status. However, government intervention limited this reclassification. It has implications for decreasing the reliability of presenting the financial statements' quality of information on instruments.
The Effect Of Financial Health Levels To The Indication Of Financial Statement Fraud In Transportation Sector Hanjaya, Sharon Callista; Fettry, Sylvia
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 3 No. 1 (2021): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v3i1.74

Abstract

Because of app-based transportation, traditional transportation companies are being abandoned because in terms of practicality, they are less accessible to various groups of people. Therefore, traditional transportation companies compete difficultly and have financial pressure. One example of financial pressure is poor financial health. Based on the Fraud Triangle theory, it is said that if a company is under pressure, the possibility of committing fraud will increase. This study is conducted to find empirical evidence whether the level of financial health could affect the possibility of financial statement fraud. This study is expected to provide knowledge to investors and potential investors how to use the Altman's Z-Score analysis method as a measuring tool for financial health level and the Beneish M-Score as a financial statement fraud red flag measurement tool, in order to avoid fraud in the future. The research method used is the method of causality. The data collected is secondary quantitative data in the form of financial statements of companies in the land public transportation industry for the period of year 2015 until 2019. Descriptive and verificative analysis will be done on these data. After conducting the analysis, it can be concluded that the level of financial health has a significant effect on financial statement fraud indications. But there are many other factors that can explain changes in the likelihood of a company committing financial statement fraud such as opportunity, rationalization and various other types of pressure.
THE EFFECT OF CASH CONVERSION CYCLE ON THE PROFITABILITY OF THE RETAIL TRADE SECTOR COMPANIES Mandalaputri, Renata; Fettry, Sylvia; Felisia, Felisia
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 3 No. 2 (2021): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v3i2.77

Abstract

One of the company's goals is to increase company value. In order to achieve these goals the company must increase its profitability. To increase profitability, companies have to manage working capital effectively and efficiently. The effectiveness of working capital management can be measured using the Cash Conversion Cycle (CCC). CCC consists of Days Sales Outstanding (DSO), Days Sales Inventory (DSI), and Days Payable Outstanding (DPO). This study aims to determine the effect of the CCC and its components on company profitability. The type of data used in this study is secondary data which are collected from of corporate financial reports. The population in this study are retail trading companies listed on the Indonesia Stock Exchange during the 2015-2019 period. The data analysis method used in this study is the multiple linear regression method for panel data and simple linear regression for panel data. The results showed that partially, DSO, DSI, and CCC had a negative effect on company profitability. Meanwhile, the DPO has a positive effect on company profitability. Simultaneously, DSO, DSI, and DPO have an effect on profitability. Therefore, companies need to pay attention to the CCC and its components (DSO, DSI, and DPO) and manage it properly.
Testing Extended Theory Of Planned Behavior in Predicting Entreepreneurship Intention: an Empirical Study Agung, Celine I; Loasari, Friskha; Vinsensius, Vinsensius; Sihombing, Sabrina Oktaria
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 3 No. 1 (2021): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v3i1.78

Abstract

This study aims to predict the relationship between attitudes towards entrepreneurship, subjective norms, perceived behavioral control, and entrepreneurship education on entrepreneurial intentions in XYZ University students. The approach of this research is quantitative research. Data was collected by applying questionnaires. This study consisted of 171 respondents. Data was analyzed by applying validity and reliability tests before hypotheses testing. Findings revealed that attitudes towards entrepreneurship had a positive effect on entrepreneurial intentions, subjective norms had positive effects on entrepreneurial intentions, behavioral control was considered to have positive effect on entrepreneurial intentions, entrepreneurship education has a positive effect on entrepreneurial intentions, moderate entrepreneurship education relationships between attitudes towards entrepreneurship with negative entrepreneurial intentions, entrepreneurship education moderates the relationship between subjective norms on entrepreneurial intentions negatively entrepreneurship education moderates the relationship between perceived behavioral control negative about entrepreneurial intentions.
The Effect of Tax Planning and Voluntary Disclosure on Company Value with Profit Quality and Audit Quality as Moderation Dewi, Kusuma; Djaddang, Syahril; Supriyadi, Edy
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 3 No. 1 (2021): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v3i1.79

Abstract

This study aims to determine the effect of tax planning and voluntary disclosure on firm value with earnings quality and audit quality as moderation in pharmaceutical industry manufacturing companies listed on the Indonesia Stock Exchange for the period 2009-2018. The sample in this study amounted to 80 samples determined by the purposive sampling method. Tests are carried out using the Moderated Regression Analysis (MRA) test using Eviews 9. The test results show that tax planning and earnings quality have a significant negative effect on firm value. Voluntary disclosure has a positive effect on company value. And the quality of earnings does not affect the value of the company. Tax planning and voluntary disclosure have a significant effect on company value when moderated by earnings quality. Tax planning and voluntary disclosure do not have a significant effect on company value when moderated by audit quality. Earnings quality and audit quality can strengthen the relationship between tax planning and voluntary disclosure of company value.
Factors Affecting The Management Of Income Rucita, Nur Elian Rahma; Sanjaya, Riki
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 3 No. 1 (2021): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v3i1.80

Abstract

This research aims to obtain empirical evidence about the effect of institutional ownership, managerial ownership, board of commissioner frequency meeting, audit committee frequency meeting, firm size, leverage, audit quality and independent commissioner to earning management. The company used this research is manufacturing company listed in Indonesia Stock Exchange during 2017-2019. There are 37 companies and 111 amounts of data that the meet criteria using purposive sampling method. The model of research used multiple regression analysis. The result shows that leverage influence earning management. Other independent variables institusional ownership, managerial ownership, board of commissioner frequency meeting, audit committee frequency meeting, firm size, audit quality and independent commissioner have no effect to earning management.
THE IMPACT OF COVID-19 PANDEMIC ON THE TOURISM SECTOR IN INDONESIA Purba, Jan Horas Veryady; Fathiah, Ritha; Steven, Steven
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 3 No. 1 (2021): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v3i1.82

Abstract

The tourism is one of the strategic sectors and has an important role as a source of foreign exchange and encourages national economic growth. Since March 2020, the Covid-19 pandemic has begun to enter Indonesia, and the cumulative infection curve has not sloped, and is still increasing exponentially until now. This phenomenon has resulted in a contraction in the Indonesian economy or created negative economic growth, as well as creating very bad conditions for the tourism sector in Indonesia. This study aims to examine the influence of the Covid-19 pandemic on tourism and its implications for economic growth in Indonesia. The data used are quarterly time series data before and after the Covid-19 Pandemic (2018-2020). This study uses a regression equation model that is estimated by using ordinary least square (OLS). Secondary data used are data air transport and hotel accommodation, as a proxy for tourism variables. The results show that the Covid-19 Pandemic has a negative effect on Indonesian tourism, and has negative implications for Indonesia's GDP. From the simulation results, the findings of this study also calculate the amount of potential lost in the Turism and Indonesian economy during the Covid-19 Pandemic.

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