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Deddy Kurniawansyah
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JRABA
Published by Universitas Airlangga
ISSN : 25481401     EISSN : 25484346     DOI : 10.20473
Core Subject : Economy,
Economics, Econometrics & Finance
The Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA) is a medium for exchanging information and scientific work in the field of Accounting and Business published by the Accounting Study Program, PSDKU Banyuwangi at Airlangga University. JRABA accepts original articles, article reviews, short communications, and technical reports. Published scientific works divided into two disicplines (1) Accounting and (2) Business Administration.This field is further divided into the following specific areas. 1. Business Administration : Finance, Marketing, HR Management, Strategic ` Management, Operation, Ethics, and Entrepreneurship 2. Accounting : Public Sector Accounting, Tax, Finance Accounting, Management Accounting, Audit, Informational System
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol 1 No 1 (2016): Jurnal Riset Akuntansi dan Bisnis Airlangga" : 5 Documents clear
PENGARUH PRODUK DOMESTIK BRUTO DAN INFLASI TERHADAP INDEKS HARGA SAHAM GABUNGAN DI BURSA EFEK INDONESIA TAHUN 2002-2009 Prasetyanto, Panji Kusuma
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 1 No 1 (2016): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v1i1.46007

Abstract

This study aims to determine (1) Effect of Gross Domestic Product on Stock PriceIndex (IHSG) in Indonesia Stock Exchange (BEI) in 2002 to 2009, (2) Effect ofInflation on Stock Price Index (IHSG) in Indonesia Stock Exchange (BEI) in 2002-2009.The population in this study is the price index of all shares listed on the StockExchange (BEI) from 1 January 2002 until 31 December 2009. The samples in thisstudyusing saturation sampling or sample census. Data collection technique useddocumentation techniques. Analysis of the data in this study using four types of test,namely: (1) descriptive statistics, (2) the classical assumption, (3) a regression testand (4) test the hypothesis. This study using SPSS version 17.0 for data processing.The results showed that (1) the Gross Domestic Product significant positive effecton the t-count IHSG 10.793 and 0.000 significance, (2) Inflation had no significanteffect onIHSG by t-test 1.942 and 0.062 significance.
PENGEMBANGAN POTENSI PARIWISATA, EKONOMI LOKAL BERBASIS E-COMMERCE KAWASAN WISATA GUNUNG IJEN KAB. BANYUWANGI Ardianti, Riski Isminar
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 1 No 1 (2016): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v1i1.46008

Abstract

The era of globalization make the move into tourism industry's largest and strongestin the financing of the global economy. The development of tourism has threefunctions Promote the economy; Maintaining the national identity and preservationof function and quality of the environment; foster a love for the homeland and thenation. Rapid technological advancesthat make more rapid dissemination ofinformation. The purpose of the study is to examine the promotion of e-commercecan increase the number of tourist visits in the tourist area ofMount Ijen andthrough the increase in traffic would improve the welfare of local communities. Thestudy population was a tourist visitor Mount Ijen by taking the sampling methodusing a random sampling of 350 samples, data collection techniques usingquestionnaires and interviews. Methods of qualitative and descriptive analysis usingbivariate analysis. The results of this study indicate that the tourism promotion Ijencrater through e-commerce can increase the number of tourist visits. Ijen cratertourism information through the Internet easier and cheaper to obtain travelinformation. With the increasing number of tourist visits Ijen crater memberspositive impact on the welfare of local communities, especially sulfur miners whowere around tourist sites Mount Ijen.
EVALUASI DAN DESAIN SISTEM INFORMASI AKUNTANSI PEMUNGUTAN DAN PENYETORAN PPN DALAM UPAYA MENINGKATKAN EFISIENSI KINERJA SUBDINAS PERPAJAKAN PADA PT. PELABUHAN INDONESIA III (PERSERO) CABANG TANJUNG PERAK Wardhani, Anindya Retno; Utama, A.A Gde Satia
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 1 No 1 (2016): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v1i1.46009

Abstract

Branch of PT Pelabuhan Indonesia III (Persero) in Tanjung Perak is one of theinstitution body that appointed by the Government to carry out the collection andremittance of WAPU VAT according to PMK No. 85 / PMK.03 / 2012 (amended byPMK No. 136/ PMK.03 / 2012). WAPU VAT collection and deposit system areinefficient because it requires a lot of time and effort when it comes to input the dataentry of tax invoice, printing Tax Deposit and sent it to Bank Perception. Threesteps activities need tobe done more than once. Therefore, Branch of PT PelabuhanIndonesia III (Persero) in Tanjung Perak need the collection and remittance of theWAPU VAT system that sufficient to improve the efficiency of tax subofficesperformance.This research aims to design the accounting information system forcollecting and depositing process WAPU VAT. WAPU VAT Deposit using e-taxpayment application are expected to overcome the problems that will arise in theWAPU VAT system deposit.Exploratory qualitative approach withcase studymethod chosen in order to dig up the real problem occurs and find a solution. Thisresearch are expected to contribute significantly towards Branch of PT PelabuhanIndonesia III (Persero) in Tanjung Perak as a research subject. In addition, theimplementation of draft e-tax application payment system are expected to improveefficiency process of collection and remittance of WAPUVAT.
PENANGANAN TUNGGAKAN DANA BERGULIR (NON PERFORMING LOAN) PASKA PELAKSANAAN PNPM MANDIRI PEDESAAN Nuraini, Siti
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 1 No 1 (2016): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v1i1.46010

Abstract

The purpose of this research to looking for handling problems after theimplementation of PNPM Mandiri Rural especially for arrears (non performingloan ) revolving funds that has become asset the community. For the first time,monitoring and evaluation originally carried out by the external but after theprogram is will be by the community.This research used methodology qualitative totechnique observation, interviews and focuss group discussion (FGD).This resultindicates that the development of asset revolving funds activity management units(UPK) is 56 %.Arrears revolving funds accidents was at the beginning of theprogram because the weak of institutional and monitoring to thebeneficiaries.Handling arrears (non performing loan ) should be conducted in afamily spirit have not yet decided to the police.This advice especially to the localgovernment is to supervision and strengthening institutional owned by the activitymanagement units (UPK) becauserevolving funds managed quite large and gavebenefits received by the public is also quite a lot.
PENGARUH AUDIT TENURE, UKURAN AUDITOR, SPESIALISASI AUDIT DAN AUDIT CAPACITY STRESS TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang listed di BEI tahun 2010-2015) Kurniawansyah, Deddy
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 1 No 1 (2016): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v1i1.46011

Abstract

The purpose for this research is totest audit tenure, auditor size, auditspecialization industry, and audit capacity stress to earning managementmanufacture industry listed in the BEI in 2010-2015. In this research, we useleverage, firms size, and ROA as Control variable. This study population wasmanufacture industry listed in the BEI in 2010-2015. This population use criteriapopulation by 703 annual reports manufacture industy. The sampling used in thisstudy a sensus method. Source of data is secondary data, obtained from annualreports of manufacture industry in BEI. This study used multiple regretion analysisto analysis data with the help of the program Partial Last Square (PLS). The resultsobtained in this study is audit tenure, and audit capacity stress has a positive effecton earning management manufacture industry. Auditor size, and auditspecialization industry has a negative effect onearning management manufactureindustry. For control variable, the results obtained is leverage, firms size, and ROAhas a positive effect on earning management manufacture industry. The resultsprovide more informed basis for investors to be more selective in investing theirfunds. To reduce earnings management practices in companies should principalsswitched auditorsperiodically or less than 3 years, and using scale big fourauditors, and has specialized audit industry

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