cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
David H.M. Hasibuan
Contact Email
davidhasibuan@ibik.ac.id
Phone
+62251-8337733
Journal Mail Official
ejournal@ibik.ac.id
Editorial Address
Institut Bisnis dan Informatika Kesatuan Bogor Jalan Ranggagading No. 1 Bogor 16123
Location
Kota bogor,
Jawa barat
INDONESIA
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
 5   6   7   8   9 
ANALYSIS OF TAX AMNESTY IMPLEMENTATION IN TAX REVENUE IN ASIAN REGION COUNTRIES Jati Hadipryanto; Siti Sarah; Tutty Nuryanti; Yeni Yeni; Rizqi Ramadhony; Armansyah Adhikara
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 Welly Chandra; Amrie Firmansyah; Estralita Trisnawati
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? Amrie Firmansyah; Priscilla Oliviane Ngesthi; Ricy Dwi Agustin; Estralita Trisnawati
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.
THE INFLUENCE OF FINANCIAL FACTORS AND LOCAL GOVERNMENT CHARACTERISTICS ON FINANCIAL DISTRESS Dwi Tia Ningrum; Ria Anisatus Sholihah
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.
FACTORS AFFECTING SPEED OF SERVICE WITH WORK ENGAGEMENT AS INTERVENING VARIABLES IN PHARMACEUTICAL INSTALLATIONS Kurniasih Kurniasih; Mulyati Mulyati; Zuriyati Ulfa; Misan Cahyana; Mintarsi Mintarsi; Rokiah Kusumapradja
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 Rumbita Febriarukmini; Mulyanah Mulyanah; Luciana Indah Permatasari; Muhammad Fachrudin Arrozi Adhikara; CSP Wekadigunawan
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.
DEVELOPMENT STRATEGY FOR THE WARSO UNGGUL GEMILANG BUSINESS USING THE BUSINESS MODEL CANVAS Ayutyas Sayekti; Selvy Alfionita; Hermawan Wana
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.
MEDIATING EFFECT OF VIDEO-ON-DEMAND ON XXI’S CUSTOMER PERCEIVED VALUE AND LOYALTY Teta Maharani Paramitha; Henry Susanto Pranoto
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? Amrie Firmansyah; Pria Aji Pamungkas; Dani Kharismawan Prakosa; Adhitya Jati Purwaka; Muchamad Izaaz Hannun Bachtiar
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 Carlence Maurlen; Henry Susanto Pranoto
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

Page 7 of 23 | Total Record : 222

 5   6   7   8   9 

Filter by Year

2019 2025


Reset
Filter By Issues
All Issue Vol. 7 No. 2 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 7 No 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 6 No 2 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 6 No. 2 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 6 No 1 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 6 No. 1 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 5 No 2 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 5 No. 2 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 5 No 1 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 5 No. 1 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 4 No 2 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 4 No. 2 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 4 No. 1 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 4 No 1 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 3 No 2 (2021): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 3 No. 2 (2021): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 3 No 1 (2021): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis Vol. 3 No. 1 (2021): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis Vol 2 No 2 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis Vol. 2 No. 2 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis Vol 2 No 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis Vol. 2 No. 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis Vol 1 No 2 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 1 No. 2 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 1 No 1 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 1 No. 1 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis More Issue