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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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THE FINANCIAL PERFORMANCE OF BANK BPD DIY PRE AND POST COVID-19 PANDEMIC Bahri, Bahri; Ramli, Ilmardani Rince; Alamsyah, Fikri
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.v4i2.177

Abstract

The outbreak of Covid-19 2019 had an impact on the decline in the economy of the Special Region of Yogyakarta and the financial performance of Bank BPD DIY. This study aims to analyze differences in the performance of Financial Performance and ROA values ​​of Bank BPD DIY between 2019, 2020, and 2021. The research method uses the Independent Sample T-Test. The population and sample using monthly financial statements are 36 samples. The results of the study show that in 2019, 2020 and 2021. Bank BPD DIY assets have decreased. The results of the independent test of the t-test sample show that there are differences in the financial performance of Bank BPD DIY between 2019, 2020 and 2021.
ANALYSIS OF IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS OF MSMEs TO DRIVE MSMEs IN BOGOR CITY TO RISE DURING POST-COVID-19 PANDEMIC Wahyuni, Iis
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.v4i2.183

Abstract

It was recorded that there were 65,000 MSMEs in the city of Bogor which were registered in the MSME Service Office data, which experienced a significant decline in sales during the COVID-19 pandemic. The role of accounting for MSMEs is to assist in financial control, operations, reporting, and planning. This study aims to determine the business conditions of MSME actors during the COVID-19 pandemic. The results of the study revealed that the business conditions of MSME actors in the city of Bogor during the Covid-19 pandemic experienced a decline in sales turnover, some even had to terminate their employment. The role of MSME financial accounting standards during the COVID-19 pandemic has not helped much, only to facilitate administration in obtaining government stimulus assistance and tax incentives, to assist in obtaining government capital loans and other financial institutions, and assisting in making business decisions during the pandemic and post-pandemic. pandemic.
FACTORS AFFECTING SPEED OF SERVICE WITH WORK ENGAGEMENT AS INTERVENING VARIABLES IN PHARMACEUTICAL INSTALLATIONS Kurniasih, Kurniasih; Mulyati, Mulyati; Ulfa, Zuriyati; Cahyana, Misan; Mintarsi, Mintarsi; Kusumapradja, Rokiah
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 5 No. 2 (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.v5i2.190

Abstract

This research is based on the dynamics of waiting time for drugs in 2021 which are not under regulatory standards. The purpose of this study was to empirically reveal the influence of HRM functions and facilities on the speed of drug waiting time service with work engagement as an intervening variable. The research design used a cross-sectional study and made 50 pharmacy installation officers the unit of analysis. The results of the study prove that the human resources management (HRM) function and facilities have a positive and significant effect on work engagement, the HRM function, facilities and work engagement have a positive and significant effect on the speed of service waiting time for drugs, and work engagement provides a positive intervention on the relationship between HRM functions and facilities on the speed of service time to wait for medicine. Work engagement is a psychological condition in which individuals are fully committed to helping the organization achieve its goals; with work engagement, pharmacy installation officers will try to meet the organization's expectations of speeding up drug waiting times according to applicable standards.
ROLE OF ORGANIZATIONAL COMMITMENT AS MEDIATOR FOR SERVANT LEADERSHIP RELATIONSHIP AND COMPENSATION Febriarukmini, Rumbita; Mulyanah, Mulyanah; Permatasari, Luciana Indah; Adhikara, Muhammad Fachrudin Arrozi; Wekadigunawan, CSP
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 5 No. 2 (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.v5i2.194

Abstract

This research is based on information from the personnel department regarding problems that describe the low organizational citizen behavior (OCB) of nurses in 2021. The purpose of this study was to obtain empirical evidence of the effect of servant leadership and compensation on OCB with organizational commitment as an intervening variable, using a cross sectional study design. The population in this study were 100 nurses, the sampling technique used a saturated sample which made the entire population a sample. The results of the analysis prove that simultaneously and partially servant leadership and compensation have a positive and significant effect on organizational commitment and OCB, and organizational commitment has a direct positive and significant effect on OCB, and organizational commitment provides positive intervention on the relationship of servant leadership and organizational commitment, so that with commitment organization, nurses are able to increase OCB higher through servant leadership and compensation. The importance of work engagement will bring about a situation where career and leadership development will make nurses' organizational commitment higher in supporting the achievement of organizational goals.
THE INFLUENCE OF COMPETENCY AND TRAINING ON PERFORMANCE WITH WORK MOTIVATION AS INTERVENING VARIABLE Wijaya, Aprianes; Mulyanah, Mulyanah; Kusumapradja, Rokiah
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 6 No. 1 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v6i1.196

Abstract

This study is focused on the dynamics of service quality issues in 2020–2021, which highlight issues with inpatient nurses' patient care performance. This study aimed to gather proof of the connection between competence and training and nursing performance, with job motivation as an intermediary variable. A cross-sectional study involving 135 inpatient nurses was used in the research design using a straightforward random sampling method. The sampling strategy used probability and saturation samples to sample the complete population. The study's findings demonstrate that competency and training have a direct, favorable, and significant impact on work motivation and performance and that work motivation positively mediates the relationship between competency and training and nurse performance. That performance directly favors and significantly impacts work motivation. If there is work motivation, competence, and training can be higher to improve nurse performance.
FACTORS INFLUENCING TAX COMPLIANCE IN INDONESIA Kurniawan, Apran; Meliala, Revi Novayanthi Br; Febrianto, Fernandus Roni
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.v5i1.208

Abstract

This study aims to look at several factors like awareness, knowledge, obstacles, and sanctions, as well as tax regulations impacting taxpayer compliance. There is an assumption that tax compliance in Indonesia is still in the low category, which causes state revenues in the tax sector not to meet expectations. This study uses the literature review method, where the results concluded that awareness, knowledge, obstacles, sanctions, and the existence of tax regulation have an indication or influence to increase tax compliance in Indonesia. The study provides knowledge about the current conditions regarding tax compliance in Indonesia based on existing factors, and new information related to the recent tax regulation in the pandemic 2022.
FINANCIAL FACTORS INFLUENCE ON TAX AGGRESSIVENESS (Study on Indonesian Consumption Sectors 2018-2020) Amarissa, Gabriel Nadya; Nautani, Nofri; Harist, Mansur Yal; Lumbantobing, Chandra Rony
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.v5i1.213

Abstract

Taxes, viewed from the government's point of view, are the largest source of revenue. Such a significant contribution to the state makes the government pays more attention and create more effort to optimize tax revenue. However, from the company's viewpoint, tax payments are considered as costs and affect them by reducing their profits. Therefore, the differences in perspective between the government and the corporations will result in companies neglecting to pay taxes. This study analyzes the effect of profitability, company size, and capital intensity on tax aggressiveness listed on the Indonesian Stock Exchange in 2018-2020. This research uses multiple linear regression analysis with quantitative methods and uses purposive sampling as a sampling method. The research data used are in the form of financial statements of manufacturing companies in the consumption sector that have undergone an audit and publication process. The result of this study indicates that profitability harms tax aggressiveness, company size affects tax aggressiveness, capital intensity has no effect on tax aggressiveness, and profitability, company size, and capital intensity have a simultaneous effect on tax aggressiveness.
ANALYSIS OF TAX AMNESTY IMPLEMENTATION IN TAX REVENUE IN ASIAN REGION COUNTRIES Hadipryanto, Jati; Sarah, Siti; Nuryanti, Tutty; Yeni, Yeni; Ramadhony, Rizqi; Adhikara, Armansyah
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.v5i1.214

Abstract

Tax revenue has an unlimited useful life because taxes are collected from citizens as obligatory, and they can be forced to collect them. Taxes can support the development of a country. Tax amnesty is one of the fiscal policies to get tax revenue quickly. Several countries have implemented tax amnesty policies, but there have been successes and failures in their implementation. Information technology factors, as well as easy access to information and confidentiality guarantees, support the success of a tax amnesty. After implementing the (long-term) tax amnesty, tax revenues sometimes increase. It reflects that taxpayer compliance in reporting assets and depositing tax obligations is only sometimes obedient after implementing the tax amnesty program.
PROFITABILITY, FIRM VALUE, INCOME SMOOTHING: THE MODERATING ROLE OF FIRM GROWTH Chandra, Welly; Firmansyah, Amrie; Trisnawati, Estralita
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.v5i1.215

Abstract

This study examines the effect of profitability and firm value on income smoothing. In addition, this study examines the moderate effect of firm growth on the relationship between these variables. This study employs a sample of companies in the banking sector listed on the IDX. The number of samples in this study is 31 observations based on purposive sampling. Moreover, the hypothesis in this study was examined with multiple regression analysis for cross-section data. The results of this study suggest that profitability and firm value are not associated with income smoothing. Furthermore, firm growth cannot strengthen the negative relationship between profitability and income smoothing. Also, firm growth cannot strengthen the negative relationship between firm value and income smoothing.
DO COMPANY FUNDAMENTALS AFFECT GOING CONCERN AUDIT OPINION? Firmansyah, Amrie; Ngesthi, Priscilla Oliviane; Agustin, Ricy Dwi; Trisnawati, Estralita
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.v5i1.216

Abstract

Essential information from the company indicates potential and existing investors in investing their funds. Through these indicators, shareholders can analyze the company's sustainability in the future so that this information can be used in investments. However, companies are only sometimes at their best. Thus, this study determines the effect of profitability, operating cash flow, and liquidity on going concern audit opinion. This study employs data from transportation companies listed on the Indonesia Stock Exchange/IDX from 2019 to 2021. The sample selection technique employed in this study is purposive sampling, with 47 observations. The test employed in this study is the logistic regression. This study concludes that profitability and liquidity are not associated with going concern audit opinion, while operating cash flow is negatively associated with going concern audit opinion. This study suggests that operating cash flow is essential information that can be an early indication of risk mitigation that must be carried out for the company’s going concern.

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