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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 INFLUENCE OF FINANCIAL FACTORS AND LOCAL GOVERNMENT CHARACTERISTICS ON FINANCIAL DISTRESS Ningrum, Dwi Tia; Sholihah, Ria Anisatus
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.v5i1.226

Abstract

The success of regional autonomy can be reflected in the quality of the public services provided. This research was conducted in the local government of cities and regencies in Central Java Province. This study aimed to identify and analyze the effect of financial factors and local government characteristics on financial distress in city and district regional governments in Central Java Province for the 2017-2021 period. This research uses causal associative research with a quantitative approach. In determining the sample, a purposive sampling method was used with a population of all regencies and cities in Central Java Province for the 2017-2021 period. This study utilized eight independent variables and data processing instruments used in Microsoft Excel and Econometric Views (E-Views) version 10 with a panel data regression model. This study's results are partially the effectiveness and efficiency ratio that affect financial distress. While the other six variables (income growth ratio, independence ratio, regional solvency ratio, population, and audit opinion) partially do not affect financial distress. However, simultaneously the independent variables affect financial distress.
DEVELOPMENT STRATEGY FOR THE WARSO UNGGUL GEMILANG BUSINESS USING THE BUSINESS MODEL CANVAS Sayekti, Ayutyas; Alfionita, Selvy; Wana, Hermawan
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.v5i2.237

Abstract

Warso Unggul Gemilang is an agribusiness specializing in free- range chicken breeding in Bogor Regency, West Java. The demand for Day Old Chickens (DOC) from regions outside Java creates opportunities for Java-based businesses to supply DOC. However, as a medium-scale company, Warso Unggul Gemilang has yet to fully utilize Industry 4.0 advancements for efficiency due to underutilized technology and workforce shortages. Sales primarily depend on WhatsApp, causing inconsistent harvest targets. Recording activities also need more optimal technology. A development strategy using the Business Model Canvas and income statement analysis is required to address these issues for optimal and sustainable results. Digitization involves using Google Forms and Microsoft Excel for recording while marketing is improved through active social media engagement, using Facebook’s marketplace features, Facebook ads, company websites, and marketplaces. The benefits include improved management activities, efficiency, and effectiveness in the competitive landscape. These efforts increased the receipts and the return R/C (return cost) ratio.
THE ROLE OF THE ENTREPRENEURIAL ECOSYSTEM IN GROWING MOTIVATION AND INTEREST IN ENTREPRENEURSHIP Bahri, Bahri; Alamsyah, Fikri
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.v6i1.247

Abstract

The high unemployment rate for college graduates is a big problem in Indonesia. Indonesia's many educated unemployed are due to the need for more interest in entrepreneurship. The entrepreneurial ecosystem can play an essential role in reducing the number of educated unemployed by giving birth to new entrepreneurs. The total sample size is 55 students. Samples were taken using a purposive sampling technique. Data analysis methods include validity tests, reliability tests, t-tests, f-tests, and coefficient of determination tests. The test results reveal that entrepreneurial motivation is directly influenced by entrepreneurial education, family environment, and community environment, but the social environment cannot provide internal motivation. Likewise, interest in entrepreneurship, entrepreneurial motivation, entrepreneurship education, and family environment have a direct influence, while the community environment has no influence. Entrepreneurial motivation failed to act as a connecting variable between entrepreneurship education, family environment, and community environment on students' entrepreneurial interest. The results of tests carried out simultaneously with entrepreneurship education, family environment, and community environment can influence students' entrepreneurial motivation and interest.
MEDIATING EFFECT OF VIDEO-ON-DEMAND ON XXI’S CUSTOMER PERCEIVED VALUE AND LOYALTY Paramitha, Teta Maharani; Pranoto, Henry Susanto
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.v5i2.251

Abstract

Disruption has become the main reason for abandoning conventional ways of modernization. This phenomenon also applies to the entertainment industry, where cinemas compete with subscription video-on-demand (SVOD). The largest cinema industry in Indonesia, Cinema XXI, is undoubtedly not resistant to this disruption. This research study applies a sample of 215 respondents from the sliced population of Cinema XXI customers and SVOD services subscribers. It aims to review the mediating effect of subscription video-on-demand services on the relationship between customer perceived value and customer loyalty to Cinema XXI. This study is a quantitative research, applying the Structural Equation Modeling (SEM) analysis method. Primary data was taken directly from the respondents using a Google Form-based questionnaire and later analyzed using JASP software. The results of the study show that subscription videos on demand do not have a significant mediating effect on the relationship between customer perceived value and customer loyalty. Subscription video on demand does not have a significant effect on customer loyalty. Though without a mediation, customer perceived value directly affects customer loyalty and subscription video on demand.
DO FAIR VALUE DECISIONS INCREASE IDIOSYNCRATIC RISK? Firmansyah, Amrie; Pamungkas, Pria Aji; Prakosa, Dani Kharismawan; Purwaka, Adhitya Jati; Bachtiar, Muchamad Izaaz Hannun
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.v5i2.263

Abstract

Systematic and non-systematic risk can both cause investment risk. Internal company conditions typically cause non-systematic risk. Diversification can help to mitigate this risk. This research aims to look into applying fair value to idiosyncratic risk. This quantitative study employs secondary data from manufacturing financial statements and stock data from the IDX. In addition, this study uses monthly data on 10-year government bond yields. Information on financial statements was obtained from www.idnfinancials.com, stock prices from www.finance.yahoo.com, and monthly 10-year government bond yields from www.bloomberg.com. In total, 575 observations were used in this study (firm-year). We used multiple linear regression analysis on panel data to test the research hypothesis. The study finds that managers' fair value accounting relates to idiosyncratic risk. The results of this test apply to both the market and the Fama-French models. This study contributes to knowledge development concerning fair value testing, which still needs to be improved in developing countries.
THE APPLICATION OF UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY IN MUSICAL METAVERSE Maurlen, Carlence; Pranoto, Henry Susanto
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.v5i2.267

Abstract

This research study observes the musical Metaverse and applies the theories of UTAUT (Unified Theory of Acceptance and Use of Technology) and IDT (Innovation Diffusion Theory). It aims to examine the acceptance of the musical Metaverse toward the behavior intention to use (BI), which is influenced by performance expectancy (PE), effort expectancy (EE), social influence (SI), and facilitating conditions (FC), moderated by personal innovativeness (PI). The Google form data was collected from 250 Ciputra University students who familiarized themselves with the musical Metaverse, and the data was later processed using SmartPLS 4. The results showed that PE has a significant effect on BI, EE has no significant effect on BI, and SI has no significant effect on BI. FC has a significant effect on BI; PI has not been able to strengthen other factors to have the intention to use the musical Metaverse. Thus, performance expectancy and facilitating conditions influence the intention to use the musical Metaverse. Meanwhile, personal innovativeness cannot significantly moderate the relationship between PE, EE, SI, and FC
THE IMPACT OF MERGERS AND ACQUISITIONS ON EARNING MANAGEMENT PRACTICES AND FINANCIAL PERFORMANCE Tullah, Dewi Sarifah; Tullah, Ramunah Fatmawati
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.v5i2.268

Abstract

This study aims to determine whether there are differences between earning management and financial performance during mergers and acquisitions (M&A). Purposive sampling was used to collect data from the Indonesia Stock Exchange (IDX) according to criteria for businesses that completed M&A projects in 2017 and that were publicly traded from 2012 to 2020. The Wilcoxon signed rank test was used to test the hypothesis. The results of the study show that earnings management practices are different after M&A is done with income-increasing patterns. The financial performance of return on assets (ROA) proves that there are differences that cause these activities to decline. But even while these ratios are suffering from a decline, impact M&A does not produce appreciable differences in the current ratio (CR), debt to equity ratio (DER), total asset turnover (TATO), and earnings per share (EPS). Research suggests that businesses exercise greater caution when developing their business plans prior to implementing M&A, and that investors be more picky when allocating capital to businesses that are implementing M&A because not all M&A activities will result in positive outcomes.
THE EFFECT OF GREEN INVESTMENT, INTELLECTUAL CAPITAL DISCLOSURE, AND CARBON EMISSION DISCLOSURE ON FIRM VALUE Azhari, Adira M. B.; Hasibuan, David H. M.
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.v5i2.269

Abstract

This study evaluates the market performance of mining businesses listed on the Indonesia Stock Exchange from 2017 to 2021 concerning intellectual capital disclosure, carbon emission disclosure, and green investment.Secondary data for this study was from the Indonesia Stock Exchange/IDX (www.idx.co.id) and the Ministry of Environment and Forestry (www.proper.menlhk.go.id). The data were gathered through purposeful sampling. Based on a predefined set of criteria, 60 data sets from 12 mining companies were gathered over five years. The study's methodology included descriptive statistics and panel data regression.According to this study, disclosures regarding intellectual property did not affect value, green investments did not affect firm value, and disclosures about carbon emissions had a significant and favorable effect.
REGIONAL REVENUES, AUDIT OPINIONS, LOCAL GOVERNMENT FINANCIAL PERFORMANCE: THE MODERATING ROLE OF CAPITAL EXPENDITURE Chaerani, Eva Yunadia; Firmansyah, Amrie
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.v6i1.2064

Abstract

The existence of regional autonomy policies causes regional governments to have their respective authorities in administering government. It encourages increased performance and accountability. In addition, the Covid-19 outbreak that has hit has made people increasingly pay attention to the performance of local governments. This research examines the factors influencing the financial performance of local governments in districts/cities in South Sulawesi. The independent variables used are regional revenue and audit opinion. This study also aims to investigate the effect of capital expenditure as a moderator in the connection between the independent and dependent variables. This study employs secondary data from www.djpk.kemenkeu.go.id and https://e-ppid.bpk.go.id/, as well as multiple linear regression analytic approaches. This research finds that regional revenue significantly negatively affects local government financial performance. In addition, audit opinions significantly positively influence financial performance. However, capital expenditure does not have a moderating role in these two relationships.
THE MODERATING ROLE OF LEADERSHIP FOR FRAUD PREVENTION EFFORTS IN PUBLIC SECTOR Surya, Bisma Akbar Anggara; Firmansyah, Amrie
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.v6i1.2065

Abstract

This Fraud continues to be rampant in Indonesia. It follows an ACFE poll performed in 2019. This survey uncovers at least 239 fraud incidents in Indonesia, resulting in a total loss of IDR. 873,430,000,000.00. However, there is a belief that there is no fraud prevention in Indonesia. Indonesia has various Ministries/Institutions in charge of combatting fraud, including the Financial and Development Supervisory Agency. As one of the Ministries/Institutions that has the task of preventing fraud, fraud prevention at the Financial and Development Supervisory Agency must be able to run well. All leaders of Government Agencies are required to uphold integrity and ethical values, commit to competence, and create conducive leadership so that the variables integrity, competence, and internal control system are determined as independent variables that are tested for their influence on fraud prevention efforts with leadership as a moderating variable. The research results show that integrity and internal control systems positively affect fraud prevention efforts, while competency has no effect. Meanwhile, the leadership fails to moderate all variable relationships. Thus, in fraud prevention efforts, the most influential variables in this research are integrity and internal control systems.

Page 18 of 23 | Total Record : 222

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