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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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DOES THE USE OF VIRTUAL PRIVATE NETWORK (VPN) AFFECT THE COLLECTION OF VALUE ADDED TAX (VAT)? Kesuma, Fathir Haq; Nurhidayati, Nurhidayati
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 4 No. 1 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v4i1.139

Abstract

The increase in electronic trading transactions, both through market places and trade transactions with goods and services originating from abroad, poses its own challenges in tax collection. Trading through the Electronic System (PMSE) on intangible taxable goods and taxable services originating from outside the customs area and utilized within the customs area has been regulated by the government. However, the administration of VAT collection carried out is still conventional by providing collection obligations to overseas entrepreneurs who have exceeded significant trade limits in Indonesia. With the use of Virtual Private Network (VPN) facilities, it is as if the consumer of goods or services in Indonesia is someone who resides or consumes his goods in another country. By means of a simulation, this research shows that with this VPN the potential for digital VAT receipts from Indonesia will be lost and/or the VAT receipts will appear as if they were receipts from other countries' digital taxes.
TECHNOLOGY-BASED MARINE WORKERS BUSINESS SYSTEM: THE POTENTIAL OF THE SLEREK SYSTEM SPRINGS AS A MODEL Alfiana, Alfiana; Soebiyakto, Gatot; Finahari, Nurida
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 4 No. 1 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v4i1.140

Abstract

The problem of poverty in fishing communities has become a cultural cycle. The issue has become a long causal chain of various aspects that is difficult to unravel over the years. The number of fishers is decreasing while the potential of marine resources has not been fully explored. It happens because poverty alleviation for fishing communities is only around 1% per year. The poverty alleviation program is closely related to the empowerment of fishing communities in running their businesses. So far, the fishing community's business problems have focused on weather/climate, infrastructure, technology (very little touched/used), and capital. However, not all fishing communities are not prosperous. There are different levels of exploration of marine potential in other areas. The Muncar fishing community is included in the successful category with Indonesia's second-largest business scale. The Muncar fisherman's business system, although applying the general Juragan-Worker method, has a traditional fishing method called Slerek, a boat system in pairs, one for fishing, the other providing accommodation. The Slerek system promises optimal catch. The catch-sharing system is 50:50 for the skipper and his group of workers. The Muncar fishing community business system can be adopted into an empowering marine worker business system after several modifications and adjustments have been made regarding the remaining problems.
THE ROLE OF BRAND RELIABILITY AND BRAND INTENTION IN MEDIATING THE RELATIONSHIP BETWEEN CUSTOMER SATISFACTION AND BRAND LOYALTY Setiawan, Budi; Patricia, Ellisya
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 4 No. 1 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v4i1.145

Abstract

This study aims to fill the research gap regarding the role of brand reliability and brand intention in mediating the relationship between overall customer satisfaction on brand loyalty. The research context is on bottled drinking water customers who already know the brand name and have consumed products from the bottled drinking water brand name. The sampling technique used a non-probability sampling approach, namely purposive sampling. The sample size is 120 respondents by following the general rules of factor analysis. The study results revealed that brand intention has an essential role in mediating the effect of overall customer satisfaction on brand loyalty. Unfortunately, there is no data support regarding the mediating role of brand reliability.
THE EFFECT OF INTERPROFESSIONAL COLLABORATION AND TRANSFORMATIONAL LEADERSHIP ON PATIENT SAFETY WITH WORK MOTIVATION AS INTERVENING VARIABLES Rizkia, Dian Gema; Girsang, Andri J.; Kusumapradja, Rokiah; Hilmy, M. Reza; Pamungkas, Rian Adi; Dewi, Sandra
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 4 No. 2 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v4i2.156

Abstract

The purpose of this study was to obtain empirical evidence of the role of work motivation in mediating the relationship between interprofessional collaboration and transformational leadership on patient safety in inpatient installations using a cross-sectional study design. Moreover, make 250 inpatient installation nurses with civil servant status as the unit of analysis. The study's results prove that interprofessional collaboration and transformational leadership positively and significantly affect work motivation and patient safety. Work motivation has a positive and significant direct effect on patient safety, and work motivation has a positive role in mediating interprofessional collaboration and transformational leadership on patient safety. The importance of patient safety culture will be of value to hospital performance in patients' eyes so that maximum results are formed on implementing patient safety culture. Not only talking about the effectiveness of interprofessional collaboration and transformational leadership of the head of the room but the importance of implementing work motivation in the form of encouragement to nurses. Will create satisfaction that impacts the effectiveness of interprofessional collaboration and transformational leadership in improving patient safety culture in inpatient installations.
WORK ENGAGEMENT AS MEDIATOR OF COMPETENCE AND SELF-EFFICACY OF SERVICE QUALITY Surya, Veimina; Purwati, Wahyuni Dian; Pamungkas, Rian Adi
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 5 No. 1 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v5i1.160

Abstract

This study aimed to obtain empirical evidence of the effect of competence and self-efficacy on service quality with work engagement as an intervening variable using a cross-sectional study design and 100 health workers with civil servant status as respondents. The study's results prove that simultaneously and partially, competence and self-efficacy have a positive and significant direct effect on work engagement and service quality, and work engagement has a positive and significant effect on service quality. So work engagement positively mediates the relationship between competence and self-efficacy in improving the service quality. The partisanship of health workers by involving themselves will make competence and management efforts in developing self-efficacy more effective in improving the ability of health workers to deliver quality services to inpatients. Competence will enable health workers to improve the quality of services more optimally if they appreciate interprofessional input and fully practice their knowledge. The importance of generalizations that management must develop for health workers in giving trust and experience will be an impetus for health workers to provide quality services in inpatient installations.
EFFECT LEADERSHIP STYLE AND ORGANIZATIONAL CULTURE ON PERFORMANCE WITH WORK MOTIVATION AS INTERVENING VARIABLE Juhaeni, Siti; Prananti, Herdiana Eta; Wekadigunawan, CSP; Hasyim, Hasyim
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 5 No. 1 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v5i1.163

Abstract

With work motivation as an auxiliary variable, this study seeks to ascertain the impact of leadership style and organizational culture on the performance of specialist doctors. This study is a cross sectional study with 65 specialist doctors as respondents. Collecting data for the four variables using a linkert scale of 1-5 points and as a test tool descriptive statistical analysis is used with a three box method approach which is divided into three scale ranges, namely H (High), M (Medium), and L (Low). The results of the analysis of sub-structure 1 and the probability value simultaneously and partially indicating that the leadership style, organizational culture, and work motivation simultaneously and partially have a positive and substantial impact on performance. Sub structure 2 and the comparison of probability values simultaneously and partially shows that simultaneously and partially leadership style and organizational culture have an effect positive and significant effect on work motivation. The equation of path of total influence shows that job motivation influences leadership style and organizational culture in a way that enhances the performance of specialist doctors.
EFFECT OF EXCISE RATES, PER CAPITA INCOME, AND EDUCATION LEVEL ON NON-CHILD SMOKER RATES Adam, Rifki Rahmazaki; Purwana, Aditya S.
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 4 No. 2 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v4i2.165

Abstract

According to research by Tobacco Atlas in 2015, Indonesia has the third largest number of smokers in the world after China and India, with an estimated number of smokers at around 53.7 million. Smoking is a habit that harms health. Smoking causes heart disease, lung, oral, stomach, skin, and other conditions. This study aims to empirically examine the relationship between the excise rate, per capita income, and education level on the level of non-child group smokers in Indonesia for the 2015-2020 period. This period was chosen following Presidential Decree No. 28 of 2008 and Permenperin No.117/M- IND/PER/10/2009, which discusses the Tobacco Products Industry (IHT) roadmap and states that from 2015 to 2020, the priority is on the health aspect. This research was conducted with a quantitative approach using the panel data regression method. The results of this study conclude that the independent variables in this study simultaneously affect the dependent variable. In addition, it is known that the variable excise tax rate and education level partially have a significant effect on the dependent variable with a positive coefficient. In contrast, the income per capita variable partially has a substantial impact on the dependent variable with a negative coefficient.
FRAUD DETECTION AUTOMATION THROUGH DATA ANALYTICS AND ARTIFICIAL INTELLIGENCE Ikhsan, Wishmy Meinawa; Ednoer, Elzami Haqie; Kridantika, Winanda Setyaning; Firmansyah, Amrie
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 4 No. 2 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v4i2.166

Abstract

This study aims to review the use of data analytics and artificial intelligence in fraud detection to support internal audits. This study employs a qualitative method with a scoping review approach. The research data comprised 24 online journal articles indexed by Scopus and Sinta, which were used as the basis for scoping reviews. The stages carried out in this study consisted of identifying research questions, using keywords, selecting literature, mapping the results of research data, and compiling a summary of research results. This study concludes that the fraud detection model based on data analytics and artificial intelligence has a high accuracy value in improving audit quality. This study indicates that the Indonesian Financial and Development Supervisory Agency needs to increase the use of technology, including data analytics and artificial intelligence, to detect fraud optimally.
ANALYSIS OF CONSUMERS' GREEN PURCHASE BEHAVIOR ON BOTTLED WATER THROUGH A GREEN BRAND IMAGE APPROACH Setiawan, Budi; Gendalasari, Gen Gen; Putrie, Dewi Raisa
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 4 No. 2 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v4i2.167

Abstract

This study analyzes the effect of greenwash on consumer green purchasing behavior by a company mediated by the role of a company's green brand image. This study was conducted on consumers who know about bottled drinking water product brands in Indonesia. Primary data was performed using a questionnaire with a total of 385 data. The data in this study is quantitative. This study uses Structural Equation Modeling (SEM). The software used in this study is LISREL 8.8 and SPSS 22. The results of this study are that greenwashing has a negative effect on the brand image of green companies, and green brand image has a positive effect on green consumer purchases. Green brand image has an essential role in mediating the effect of greenwashing on green consumer purchase behavior. Therefore, companies need to reduce greenwashing activities and enhance their green brand image to increase green consumer purchase behavior.
THE EFFECT OF FINANCIAL DISTRESS AND TAX LOAD ON TAX INCENTIVE PARTICIPATION PROGRAMS AFFECTED BY THE COVID-19 PANDEMIC Yuwono, Trisno; Purwanti, Dyah
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 4 No. 2 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v4i2.172

Abstract

During the Covid-19 pandemic, The Government of Indonesia implemented tax incentive programs for taxpayers affected by Covid-19. This study examines several factors that affect companies' participation in tax incentives, while The population data used consists of 139 companies listed on the Indonesia Stock Exchange. The data is secondary data from quarterly and financial reports of the listed firm on the Indonesia Stock Exchange. This study employs logistic regression analysis to examine the motivation to participate in the program. Our findings relieve that financial distress motivates the companies to engage in the tax incentive program. On the other hand, the tax burden positively affects the company's participation in the tax incentive program.

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