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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 115 Documents
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Front Matter Volume 9 Number 1 JRABA, Admin
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 9 No 1 (2024): Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v9i1.59256

Abstract

Front Matter Volume 9 Number 1
Back Matter Volume 9 Number 1 JRABA, Admin
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 9 No 1 (2024): Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v9i1.59257

Abstract

Back Matter Volume 9 Number 1
The Influence of Financial Performance on Economic Growth Through The Budget Effectiveness of Regional Government in East Java Budi Lutfitra Wisada; Erwin Saraswati; Wuryan Andayani
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 9 No 2 (2024): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v9i2.54678

Abstract

This research aims to empirically test the independent variables Autonomy, Liquidity Ratio and Solvency Ratio which are estimated to influence the dependent variable Economic Growth through the Intervening Variable Budget Effectiveness. The data collection method uses the census method by taking all samples of 228 Regency and City Government Financial Reports throughout East Java Province during the 2017-2022 fiscal year. The data analysis technique used in this research is a quantitative method with the Positivism Paradigm. The analytical methods used in this research are Descriptive Statistics, Classic Assumption Test, Coefficient of Determination Test, Regression Analysis, Hypothesis Testing and Sobel Test using SPSS 27. The research results are show that Autonomy and Liquidity Ratios have a positive and not significant effect on Economic Growth partially. Meanwhile, the Solvency Ratio has a negative and insignificant effect on Economic Growth. Autonomy, Liquidity Ratio and Solvency Ratio have a positive and insignificant effect on Economic Growth through the intervening variable budget effectiveness. The Stewardship Theory, which holds that the regional government will endeavor to serve and perform to the best of its ability for the benefit of the larger community, is supported by this research. This research also contributes to providing input to Regional Heads in East Java to be able to manage finances effectively and efficiently and to be able to produce and manage financial resources and PAD independently by making maximum use of existing resources in the region to increase the production of goods and services. society, GRDP and regional economic growth.
The Influence of Credit Risk, Liquidity Risk, Operational Risk, Market Risk and Solvency Risk on Profitability Ahmad Ramadani
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 9 No 2 (2024): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v9i2.61067

Abstract

This study aims to determine the extent of the influence of credit risk, liquidity risk, operational risk, market risk and solvency risk on the profitability of banks listed on the LQ45 index for the period 2018 - 2022. The type of research used is quantitative with causal associative methods. The data used is secondary data from the annual financial statements for the 2018-2022 fiscal year from the official website of the Indonesia Stock Exchange (IDX). The research sample was selected using purposive sampling technique so that 30 samples were obtained. The methods used include multiple regression analysis, t test, F test, and coefficient of determination. The results showed that X1_Non Performing Loan (NPL) had a negative and insignificant effect on Return On Asset (ROA), X2_Loan to Deposit Ratio (LDR) and X4_Net Interest Margin (NIM) had a significant positive effect on Return On Asset (ROA), X3_Operational Efficiency Ratio (OER) had a significant negative effect on Return On Asset (ROA), X5_Debt to Equity Ratio (DER) had a positive and insignificant effect on Return On Asset (ROA). And the five variables simultaneously have a significant effect on Return On Asset (ROA).
The Influence of Green Human Resource Management on Competitive Advantage: The Role of Green Innovation Agustina Irawati; Gia Rizky
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 9 No 2 (2024): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v9i2.61809

Abstract

This study aimed to analyze the influence of green human resources management on competitive advantage with green innovation as an intervening variable in the textile industry in Kabupaten Sragen. The sampling technique in this study was simple random sampling, with 115 textile industry employees as respondents. Primary data in this research were collected by questionnaire method through Google form that had been tested for validity and reliability. Data analysis in this study were descriptive statistics analysis, and classical assumption tests including normality, linearity, and heteroscedasticity tests using IBM SPSS statistic version 26. The result of the study showed that green human resource management had a positive and significant effect on competitive advantage, green human resource management had a positive and significant effect on green innovation, green innovation had a positive and significant effect on competitive advantage, and green innovation partially mediated the effect between green human resources management on competitive advantage.
Analisis Pengaruh Dukungan Universitas, Dukungan Keluarga dan Efikasi Diri terhadap Minat Berwirausaha (Studi pada Mahasiswa Penerima PMW di Jawa Timur) Bima Setyo Nugroho; Rara Anggraini; Mazaya Najmy Tsaqyfa; Suprihatin; Ahmad Ajib Ridlwan
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 9 No 2 (2024): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v9i2.61869

Abstract

This ponder looks at the impact of college bolster, family back, and self-efficacy on the entrepreneurial intrigued of East Java PMW beneficiary understudies. A quantitative strategy was utilized in this think-about. The investigation test comprised 248 PMW beneficiaries. Coincidental Inspecting carried out test determination. Information investigation was carried out utilizing SEM-PLS through the SmartPLS 3.2.9 program. The study shows that (1) College back has no critical impact on entrepreneurial intrigue. (2) Family bolster encompasses a positive impact on entrepreneurial intrigue. (3) Self-efficacy incorporates a positive impact on entrepreneurial intrigue. The study shows that superior colleges cultivate students' entrepreneurial curiosity. Family back and self-efficacy are imperative components in empowering entrepreneurial intrigue among understudies. Suggestions and headings for future investigation are also discussed.
Exploring the Impact of ESG Practices on Financial Performance: The Moderating Effect of Green Innovation in the Indonesian Energy Sector Meylani; Martdian Ratna Sari
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 9 No 2 (2024): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v9i2.62096

Abstract

This study explores the impact of Environmental, Social, and Governance (ESG) practices on the financial performance of energy companies in Indonesia, with green innovation serving as a moderating variable. The research utilizes secondary data from Indonesian energy firms. It employs a cross-sectional analysis to evaluate the relationships between ESG practices, green innovation, and financial performance, measured by Return on Assets (ROA). The findings reveal that ESG practices alone do not significantly affect financial performance. However, when moderated by green innovation, ESG practices positively and significantly impact financial performance. This suggests that green innovation enhances the benefits of ESG initiatives by improving operational efficiency, reducing costs, and bolstering market competitiveness. The study's results have important implications for corporate managers and policymakers, emphasizing the need for integrating green innovation with ESG strategies to achieve sustainable financial growth.
Kepemilikan Institusional, Keragaman Dewan, dan Pengungkapan Emisi Karbon Budanti, Ni Putu Lion; Rustiarini, Ni Wayan; Putra, I Gede Cahyadi
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 9 No 2 (2024): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v9i2.62591

Abstract

Global warming is a crucial issue that is being discussed today. One of the causes of global warming is the development of the industrial sector, which contributes to greenhouse gas emissions. This condition requires public companies to disclose carbon emissions. This study explores the role of institutional ownership and board diversity in carbon emission disclosure (CED) in Indonesia. Board diversity refers to the female and foreign director variables. The study was conducted on manufacturing companies over three years and data analysis using moderated regression analysis. The study results revealed that institutional ownership increased CED. Nevertheless, board diversity testing as a moderation variable provides inconsistent results. The results of the interaction test revealed that the existence of female directors was able to moderate the relationship between institutional ownership and CED. Conversely, foreign directors cannot moderate the relationship between institutional ownership and CED.
Front Matter Volume 9 Number 2 JRABA, Admin
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 9 No 2 (2024): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Front Matter Volume 9 Number 2
Back Matter Volume 9 Number 2 JRABA, Admin
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 9 No 2 (2024): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Back Matter Volume 9 Number 2

Page 11 of 12 | Total Record : 115

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