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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 PROFITABILITY, COMPANY SIZE, AND LEVERAGES ON TAX AVOIDANCE Paraswati, Anggita Widia; Purwaningsih, Eny
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.v6i1.2066

Abstract

The research aims to empirically test the influence of profitability, company size, and leverage on tax avoidance. The independent variables are profitability with the Net Profit Margin, firm size with the natural logarithm of total assets, leverage with debt to equity ratio and the dependent variable uses tax avoidance with the Effective Tax Rate minus the Cash Effective Tax Rate. The samples tested in the research were the substance of the property and real estate subsector listed on the IDX for the 2019 to 2021 period. There are financial reports for 17 entities, with 51 data assessed as meeting the criteria. The research method uses descriptive statistical tests, which then perform classical tests of hypotheses, including normality, heteroskedasticity, multicollinearity, and autocorrelation. In addition, the hypothesis regarding the influence of the independent variable on the dependent variable is tested. This test uses F-test statistics (simultaneous), T-test (partial), and coefficient of determination, which are then continued in the study using multiple regression analysis. Based on the subtest results, it was found that profitability and debt have significantly favorable effects on tax avoidance and that firm size has no effect on tax avoidance.
SOCIAL HEALTH INSURANCE ADMINISTRATION BODY PARTICIPANTS’ SATISFACTION ON DECISION TO USE MOBILE JKN APPLICATION Ridiarsih, Ridiarsih; Nugroho, Trisno Arifin; Ahsani, Muhammad Nabhan; Pasaribu, Popy Novita
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.v6i1.2070

Abstract

Mobile JKN is an application developed by Social Health Insurance Administration Body to provide easy access to information about the National Healthcare Insurance Program (JKN Program). The number of participants in the Social Security Agency on Health (BPJS Health) has almost reached 250 million people. The government must manage public services so Social Security Agency on Health participants can access health facilities conveniently. The study aims to analyze the Social Security Agency on Health participants’ satisfaction with the decision to use the Mobile JKN application using the Expectancy Disconfirmation Model (EDM). EDM described how perceived expectations and performance influence public satisfaction. The study method is quantitative, with the study unit being Social Security Agency on Health participants and locus in Bogor. Structural Equation Modeling (SEM), a multivariate data analysis technique, was used in this study to examine the data and assess the intricate relationships between the constructs and indicators. The data processing technique uses SmartPLS. The finding shows that using the mobile JKN application has positively impacted user satisfaction. The Social Security Agency on Health participants were satisfied after utilizing the Mobile JKN application to access healthcare services.
THE EFFECT OF NATIONAL ECONOMIC RECOVERY ON THE FINANCIAL PERFORMANCE DURING THE COVID-19 PANDEMIC Prabawa, Aditya Restu; Purwanti, Dyah
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.v6i1.2073

Abstract

The COVID-19 pandemic triggered a health crisis and ultimately had a broad impact on business. The slowdown in economic activity resulted in many businesses failing. In this crisis, the government's role is crucial in improving the economy. Based on the phenomenon, the study analyzes the impact of government roles and firm characteristics on financial performance during COVID-19. The sample is an Indonesian-listed company in the non-financial sector during 2020. Government intervention is proxied by National Economic Recovery (in Indonesia, known as Pemulihan Ekonomi Nasional-PEN) and firm characteristics by liquidity, efficiency, and market power. The study employed the difference-in-difference method to analyze the intervention and used ordinary least squares. National Economic Recovery is found inadequate to raise a firm's financial performance. Otherwise, efficiency and market power positively affect the firm financial performance. The study has some practical implications to execute. First, it is suggested that the government provide unemployment benefits equivalent to wage loss caused by the pandemic. Second, the firm must use its liquidity to adapt quickly to the environment since unused liquidity will be useless in the short term. Third, firms must also raise efficiency and market power to survive the pandemic.
MANAGING VALUE-ADDED TAX ISSUES IN VILLAGE BUDGET EXECUTION Antares, Fitradina; Nurhidayati, Nurhidayati
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.v6i1.2079

Abstract

In administering the Village Budget, one of the village treasurer's obligations is compliance with the tax obligations, including value-added tax (VAT). The concept of VAT collection by the village treasurer differs from the general mechanism where sellers of goods or services confirmed as taxable entrepreneurs are VAT collectors. The village treasurer's mechanism for collecting VAT is unique; the village treasurer requests a bill that includes the amount of VAT owed from the partner taxable entrepreneurs. Village treasurer compliance in carrying out tax obligations still needs to improve. From previous research, the factors influencing village treasurer tax compliance are low awareness and level of tax knowledge and the assumption that taxes are complicated. By using the qualitative descriptive approach, this study aims to explain how to manage finances, especially in collecting VAT, depositing VAT payable that has been collected, and reporting VAT. This study reveals that VAT administration is more straightforward than some village treasurers assume.
INFLUENCE OF GREEN INNOVATION ON CONSUMER PURCHASE INTENTIONS FOR ECO-FRIENDLY PRODUCTS Setiawan, Budi; Sumurung, Henry; Salwa, Nurul
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.v6i1.2080

Abstract

This research investigates the impact of green innovation on green purchase intentions for environmentally friendly products, with environmental concerns as a mediating variable. A survey was employed to gather data from consumers familiar with eco-friendly straw products. Structural equation modeling (SEM) via AMOS software was utilized for data analysis. Primary data was collected through questionnaires distributed to consumers knowledgeable about environmentally friendly straw products. Purposive sampling was employed, resulting in a sample size of 385 respondents. Findings indicate a significant positive relationship between green innovation and environmental concerns. Furthermore, environmental concerns positively influence green purchase intentions, suggesting that higher environmental concerns correlate with a greater likelihood of purchasing environmentally friendly products. However, no significant influence of green innovation on purchase intentions was observed. Future research should investigate the relationship between green innovation, environmental concerns, and purchase intentions. The insights gained from this study can offer valuable recommendations for individuals interested in using environmentally friendly products, enabling them to enhance their green purchase intentions effectively.
EXPLORING INTEREST GEN Z INVESTMENT IN THE STOCK MARKET: STUDIES EMPIRICAL IN SURABAYA CITY Aryasatya, Laudza; Setiobudi, Auditia; Teofilus, Teofilus; Darsana, Ni Putu Andini Kusuma Putri
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 6 No. 2 (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.v6i2.2094

Abstract

This study is for learning attitude, subjective norms, and perception control behavior, which can influence interest in investing Surabaya students in the capital market. The research uses quantitative methodology. Besides that, the method of taking a purposive sample was used for the retrieval process sample. Data was collected through a distribution questionnaire to 110 respondents from University Ciputra and the University Airlangga who have invested in the capital market. An online questionnaire was used to collect data. Online questionnaires refer to Google Forms as a medium for filling out questionnaires. The collected data was processed using the Partial Least Square method with the analysis software SmartPLS 3, which aims to test the connectedness between variables. Testing this shows that attitude, subjective norms, and perceived behavioral control have significant connections to interest investment students in Surabaya City in investing in the stock market. Implications study this is to encourage the Indonesian Stock Exchange as a regulator, companies as intermediary trading shares, and companies engaged in the finance field to collaborate to give education and insight into investment shares among students.
PROFITABILITY, LEVERAGE, CARBON EMISSION DISCLOSURE: THE MODERATING ROLE OF PROFIT GROWTH Santoso, Agnes Novita Mega Putri; Rakasiwi, Devina Aurellia; Rachmadhika, Hendra Arie; Firmansyah, Amrie
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 6 No. 2 (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.v6i2.2106

Abstract

This research examines the relationship between leverage, profitability, and carbon disclosure in the Indonesia Stock Exchange (IDX) energy industry from 2019 to 2022. As a moderator, this study also examines how profit growth affects the relationship between the three variables. Panel data multiple linear regression analysis served as the method of hypothesis testing. This study analyzes data on energy sector businesses listed on the Indonesia Stock Exchange during 2019–2022, totaling 84 observation periods. The results showed how profitability and leverage significantly negatively impacted carbon disclosure. Profit growth highlights how negatively profitability affects carbon disclosure. However, the relationship between leverage and carbon emission disclosure remains despite revenue increases. The findings provide important insights into the disclosure practices of the energy sector concerning carbon emissions and their impact on environmental sustainability. Based on the study's findings, businesses and pertinent parties should be able to develop policies that support the transition to a more sustainable energy industry.
DOES SUSTAINABILITY DISCLOSURE HAVE A MODERATING ROLE IN EXAMINING FIRM VALUE IN BANKING INDUSTRY? Hapsari, Diah Oktavia; Firmansyah, Amrie
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 6 No. 2 (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.v6i2.2108

Abstract

This study seeks to experimentally assess the impact of financial performance on the firm value of the banking subsector and examine sustainability disclosure as a moderating variable. The study focused on banking subsector companies listed on the IDX in 2020-2022. Multiple linear regression was used to test cross-sectional data processed with Eviews 12. The test results demonstrate that profitability has a considerable beneficial impact on firm value. Meanwhile, leverage minimizes firm value because the primary banking business process involves consumer loans and receivables. Therefore, investors pay little attention to company debt. Sustainability disclosure cannot balance the relationship between financial success and firm value. The sustainability disclosures need to meet investors' expectations. Stakeholders may have differing perspectives on the relevance and influence of sustainability data on profitability and firm value.
UNDERSTANDING THE ROLE OF FOMO (FEAR OF MISSING OUT) IN IMPULSE PURCHASE FOR SMES Rachman, Adryan; Efawati, Yen; Anmoel, Jason Timothy
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 6 No. 2 (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.v6i2.2109

Abstract

This study examines the influence of price discounts on impulse buying through live streaming among e-commerce users in Indonesia. The research adopts a quantitative approach, utilizing a survey methodology with questionnaires distributed to a purposive sample of 152 consumers from the Dolee Branded Store. Data were analyzed using SmartPLS 4.0 software, employing the PLS-SEM analysis method. The findings reveal that price discounts significantly directly impact impulse buying behavior. Furthermore, price discounts also significantly affect live streaming, which, in turn, substantially influences impulse buying. The results indicate that live streaming acts as a mediating variable, enhancing the effect of price discounts on impulse purchases. This study underscores the importance of integrating price discount strategies with live streaming to drive impulse buying behavior in the e-commerce sector effectively. By leveraging live streaming as a promotional tool, businesses can maximize the impact of their discount offers, leading to increased consumer engagement and sales. These insights provide valuable implications for marketers and e-commerce platforms aiming to enhance their promotional effectiveness and customer acquisition strategies.
MOBILE BANKING ADOPTION: THE ROLE OF PERFORMANCE AND TRUST Sijabat, Rosdiana
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 6 No. 2 (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.v6i2.2115

Abstract

This study examines the impact of performance and trust on the acceptance of mobile banking services in Indonesia. This study employs a survey questionnaire administered to 183 individuals in Indonesia who have adopted mobile banking services. The methodology employed is Partial Least Squares Structural Equation Modelling (PLS-SEM) to assess the correlation between latent and measured variables. The research findings indicate that performance has a notable and beneficial influence on trust. Additionally, trust plays a mediating role in the connection between performance and the adoption of mobile banking. These findings highlight the significance of achieving high performance to enhance user trust and promote the acceptance of mobile banking services. Therefore, banks and financial institutions must prioritize enhancing technical efficiency and establishing and upholding consumer confidence.

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