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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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Testing Extended Theory Of Planned Behavior in Predicting Entreepreneurship Intention: an Empirical Study Celine I Agung; Friskha Loasari; Vinsensius Vinsensius; Sabrina Oktaria Sihombing
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 Kusuma Dewi; Syahril Djaddang; Edy Supriyadi
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 Nur Elian Rahma Rucita; Riki Sanjaya
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 Jan Horas Veryady Purba; Ritha Fathiah; 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.
THE EFFECT OF CASH CONVERSION CYCLE ON THE PROFITABILITY OF THE RETAIL TRADE SECTOR COMPANIES Renata Mandalaputri; Sylvia Fettry; 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.
RETURN ON EQUITY, DEBT TO TOTAL ASSET RATIO, AND COMPANY VALUE Rahmawati Hanny Yustrianthe; Sufyana Mahmudah
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.v3i2.88

Abstract

This study aimed to determine the effect of Return on Equity (ROE) and Debt to Total Asset Ratio (DAR) on Firm Value in manufacturing companies listed on the Indonesia’s Stock Exchange 2015-2019, both partially and simultaneously. The research was categorized as an associative research by using. 179 companies listed on the Indonesia Stock Exchange (BEI) as a population. The sample obtained from 63 companies were selected using purposive sampling technique. The data in this study are secondary data obtained through the Indonesia Stock Exchange (BEI) and related company websites then being analyzed with multicollinearity test, heteroscedasticity test, autocorrelation test, multiple linear regression test, and normality test. The results showed that the Return on Equity (ROE) has a positive effect on Firm Value, Debt to Total Asset Ratio (DAR) has no significant effect on firm value, and Return on Equity (ROE) & Debt to Total Asset Ratio (DAR) has affect on firm value. Keywords: ROE, DAR, Book Value.
DETERMINING THE PERFORMANCE OF SHARIA COMMERCIAL BANKS WITH MODERATION OF NON PERFORMING FINANCING RATIO IN INDONESIA Novan Wahyu Hidayat; Amalia Kusuma Wardini; Lela Nurlela Wati
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.v3i2.92

Abstract

The research objectives to be achieved are: (1) To analyze and reveal empirically whether the Capital Adequacy Ratio (CAR), OE, Financing to Deposit Ratio (FDR), Net Operating Margin (NOM) affects the performance of Islamic Commercial Banks as measured by the ratio ROA). (2) To determine and analyze whether the non-performing loan ratio (NPF) moderates the effect of Capital Adequacy Ratio (CAR), OE, Financing to Deposit Ratio (FDR), and Net Operating Margin (NOM) on the performance of Islamic Commercial Banks (Return On Assets). This type of research is a quantitative research. The population used in this study is a Islamic commercial banks registered with the Financial Services Authority consisting of 14 BUS from 2015-2019. The data used is secondary data and uses saturated sampling method. Researchers used this sampling technique because the total population of 14 Islamic commercial banks companies in Indonesia are registered with the Financial Services Authority (OJK). Analysis of research data using Moderating Regression Analysis. Simultaneously CAR, OE, FDR and NOM have a positive effect on BUS performance for the 2015-2019 period as measured by ROA, but the partial results are only CAR that has a positive effect on ROA while OE, FDR and NOM have a negative effect on ROA, this happens because The capital adequacy held in the current period in lending is currently decreasing when compared to the previous period so that it has an impact on decreasing income and profit for the next period. Simultaneously, NPF moderates CAR, OE, FDR and NOM have a positive effect on BUS performance for the 2015-2019 period as measured by ROA, while the partial results are only NPF which has an impact on reducing the effect of CAR on ROA, while other variables when NPF moderate the relationship with ROA moves towards improvement. This is because the capital adequacy ratio is currently used in handling the current bad credit ratio as a result of loans extended in the previous period so that the current capital that should be used to generate profits in the next period through an increase in the volume of credit at this time from the previous period is reduced so that an impact on the decline in Islamic commercial banks profitability in the next period. As for what makes the difference in this study is the moderation of NPF on the effect of CAR, BOPO, FDR and NOM on ROA.
THE INFLUENCE OF CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY ON TAX AGGRESSIVENESS Citra Ayu Aditiya; Siti Hamidah Rustiana
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.v3i2.97

Abstract

Penerimaan Negara terbesar di Indonesia bersumber dari penerimaan pajak, dengan system self assessment system. Menurut beberapa penelitian terdahulu, system tersebut dapat menjadi faktor tidak tercapainya target penerimaan pajak. Bagi perusahaan, pemungutan pajak dianggap sebagi beban yang mengurangi profit, hal ini yang menjadi alasan bagi perusahaan untuk melakukan agresifitas pajak sebagai strategi dalam perencanaan pajaknya. Agresivitas pajak merupakan salah satu faktor terhambatnya penerimaan pajak negara. Tujuan penelitian ini adalah untuk menganalisis pengaruh Corporate Governament dan Corporate Social Responsibility terhadap agresifitas pajak. Populasi dalam penelitian ini adalah perusahaan jasa sektor property, real estate dan jasa konstruksi yang terdaftar di Bursa Efek Indonesia. Hasil penelitian ini menemukan bahwa: 1. Komite Audit memiliki pengaruh yang signifikan terhadap Agresivitas Pajak. 2. Komisaris Independen tidak berpengaruh signifikan terhadap Agresivitas Pajak. 3.Corporate Social Responsibility berpengaruh signifikan terhadap Agresivitas Pajak. 4. Komite Audit, Komisaris Independen dan Corporate Social Responsibility secara bersama-sama berpengaruh signifikan terhadap Agresivitas Pajak.
BUSINESS RISK ANALYSIS IN ARI WIBOWO'S CENTRAL TILE INDUSTRY IN LOHJINAWI VILLAGE, PRINGSEWU REGENCY IN 2018 - 2020 Wagiyu Wagiyu; Heri Setiawan
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.v3i2.99

Abstract

Business risk is the potential deviation of corporate results and financial results because the company enters a certain business with a typical industrial environment and uses certain technologies. In business there are so many decisions or actions that must be made, it makes more and more risks that may occur as a result. The purpose of this research is to find out how big the Business Risk Central Tile Industry in Lohjinawi Village, Pringsewu Regency,The analysis was carried out descriptively, using standard deviation of ROE; Financial Leverage; Operating Leverage namely the sensitivity of EBIT to changes in the company's sales; as well as Degree of Operation Leverage (DOL). The results of the analysis show that: 1) ROE, has increased due to an increase in Sales and an increase in EAT, and vice versa; 2)The use of debt can increase the Company's ROE; 3) Operating Leverage, where EBIT is very sensitive to changes in company sales; 4)Degree of Operating Leverage (DOL) measures what percentage of EBIT changes if sales; 2018-2019 of 1.50x which means DOL of 150% that every 100% increase or 1x sales will cause an increase in operating profit of 1.50x otherwise, if sales decrease 1x then operating profit will decrease by 1.50x. While the year 2019-2020 amounted to 2.01x which means a DOL of 201% indicates that every 100% or 1x decrease in sales will cause a 2.01x decrease in operating profit. On the other hand, if sales decrease 1x, operating profit will decrease by 2.01x.
VISITOR MANAGEMENT IN THE SITUGEDE ECO-TOURISM AREA Cecilia V SriHadi; Roberto Roberto
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.v3i2.100

Abstract

SituGede is a valuable environmental asset for soil and water ecosystems in the city of Bogor and its surroundings. The productive use of this area can be done through ecotourism. The concept of back to nature, is a contemporary lifestyle that is increasingly popular, especially after the covid 19 pandemic. In order for the function of ecotourism to be carried out in a sustainable manner, collaboration between concepts and stakeholders is a priority. Visitor management is one way that can be taken in an effort to make SituGede a sustainable ecotourism destination

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