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JRABA

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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 114 Documents

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THE IMPLEMENTATION INTERNAL CONTROL SYSTEM GOVERNMENT WITH GOVERNMENT REGULATION RELEASE OF NO. 60/2008 IN KPU JEMBER REGENCY: A PHENOMENOLOGY APPROACH: SPIP SUKMA ULI NUHA SUGIYONO; Muhammad Miqdad Miqdad; Agung Budi Sulistiyo Sulistiyo
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 6 No 2 (2021): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

According to the Government Regulation of the Republic of Indonesia Number 60 of 2008 concerning the Government's Internal Control System, SPIP is an internal control system that is carried out thoroughly within the Central Government and Regional Governments. The important role of the SPIP is expected to create a culture of supervision over all activities in the entity so that early on it can detect the possibility of storage and minimize the occurrence of actions that can harm the state. SPIP which consists of elements of the Control Environment, Risk Assessment, Control Activities, Information and Communication, and Control Monitoring.The work of the KPU, both in Jember and other regions, is a phased work, which focuses on elections at both the central and regional levels so that the focus of work at this stage is that at this time SPIP reporting is only for administrative purposes. This is the reason why the author describes the phenomena that exist in the field, with the hope that in the future it will not only be an administrative complement but can be used as a control to increase the effectiveness of management at the Jember Regency KPU and can implement SPIP on an ongoing basis. The type of research used is qualitative research using a phenomenological study approach, because the author wants to describe the implementation of SPIP in Jember Regency KPU.

INSTITUTIONAL OWNERSHIP AND TAX AVOIDANCE: COMPARATIVE STUDY IN BUMN (BADAN USAHA MILIK NEGARA) AND PRIVATE COMPANIES: Comparative Study in BUMN (State-Owned) and Private Companies Ellyzabeth Putri Vizandra; Elia Mustikasari
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 6 No 2 (2021): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

This study aims to provide empirical evidence regarding the effect of institutional ownership on tax avoidance and differences in tax avoidance in state-owned and private companies. This study uses a quantitative approach with explanatory and comparative methods. The sample of this research is state-owned and private companies listed on the Indonesia Stock Exchange from 2014 to 2018 with a total of 60 companies. The sampling technique in this study uses a purposive sampling method. Hypothesis testing in this study uses Multiple Regression Linear Analysis to examine the effect of institutional ownership on tax avoidance and uses the Independent Sample T-Test to examine differences in tax avoidance in BUMN and private. The results of this study indicate that institutional ownership has no effect on the practice of corporate tax avoidance. This study also finds that there is no significant difference in tax avoidance practices in state-owned and private companies. The results of this study are expected to be suggestions for shareholders, especially institutional ownership to improve their monitoring function to the management to minimize tax avoidance. In addition, the government is expected to provide supervision with the same proportions, both to BUMN and private companies.

INDONESIA ISLAMIC BANK MERGER: STAGES, CHALLENGES, AND STRATEGIES mutmainah; Citra Sukmadilaga; Prima Yusi Sari
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 7 No 1 (2022): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

This study analyzes the Indonesia Islamic Bank (BSI) merger's stages, challenges, and strategies. The type of data is quantitative. The research method used is the Literature review method. The data used is secondary data in the form of journal articles used for publication in 2014-2021. The results showed that the stages during the Indonesia Islamic Bank (BSI) merger process started from the approval of the BRIS, BNIS, and BSM Board of Commissioners on the Merger Plan on October 20, 2020, until it officially started operating on February 1, 2021. In addition, the challenge for the Indonesia Islamic Bank (BSI) merger is the market share of the Islamic finance industry, which is still small or lagging compared to conventional banks. Thus, several strategies can be carried out by Indonesia Islamic Bank (BSI), starting from improving business processes, strengthening risk management, strengthening human resources (HR), in enhancing digital technology. The results of this study are expected to be input for Indonesian Islamic banks in particular to be able to determine the right strategy in dealing with mergers so that they can be a solution to the challenges that will be faced by Indonesian Islamic banks. In addition, the government, namely the Financial Services Authority (OJK) can coordinate with the Sharia Accounting Standards Board (DSAS) and the Indonesian Ulema Council (MUI) to supervise and assist in accelerating the development of Islamic banking.

THE MARKET REACTION IN THE MANUFACTURING SECTOR SHARE TO THE EVENT OF THE APPROVAL OF THE JOB CREATION LAW IN 2020 Irianing Suparlinah; Yusrizal Karunia; Negina Kencono Putri; Adi Wiratno
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 7 No 1 (2022): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

This study aims to determine the Market Reaction in Manufacturing Sector Stocks to the Legalization of the Job Creation Law 2020. The purposive sampling technique was used from all manufacturing companies listed on the Indonesia Stock Exchange for the 2020 period. The event study analysis technique was used in this study with an observation period of approx. 21 trading days (10 days before and 10 days after). The results of statistical tests on abnormal returns show that there is no significant difference in the average abnormal return before and after the event and indicates a semi-strong form of market efficiency. The results of statistical tests on trading volume activity show that there is a significant difference in average trading volume activity before and after the event. This study implies that the ratification of the Job Creation Law has an impact on the investment climate so that when major political events occur, it is hoped that market participants will be more careful in making investment decisions, especially in buying and selling shares.

BUILDING SUSTAINABLE WASTE MANAGEMENT BASED ON ENVIRONMENTALLY FRIENDLY BEHAVIOR IN HEALTHCARE INDUSTRY: A SYSTEMATIC REVIEW Viqi Ardaniah
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 7 No 1 (2022): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Establishing sustainable waste management in healthcare industries is challenging as the social, economy, environmental dimension in the sustainability needs to be complied. However, prior studies have proposed indicators to build the sustainable waste management without addressing a systematic manner leading to bias and considering the environmental dimension to drive stakeholder’s behavior. This study aimed to determine how environmentally friendly behavior affects the sustainable waste management in the healthcare industries. There were 874 articles collected from the databases consisting of PubMed, Sciencedirect, Scopus, SAGE and Ebscohost after removing the duplicates and 8 articles claimed to meet the inclusion criteria. The environmentally friendly behavior is driven by stakeholders’ consciousness towards environmental practices, strong belief, awareness, knowledge and perception. The behavior needs to be reinforced by regulations and institutions and improved by training and education in order to develop the sustainable waste management. Theoretically, this study contributes to sustainable waste management by addressing more on environmentally friendly behaviors of all actors. In managerial implication, this study also offers considerations for firms on the areas which need to be improved to gain sustainable practices

STATE FINANCE AUDIT FOR PEOPLE’S WELFARE (DIALOGUE OF RHETORIC AND REALITY) Joko Santosa
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 7 No 1 (2022): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

The purpose of this study to gain an in-depth understanding of the role of audit for the welfare of the people. Qualitative tradition becomes a paradigm of study by using literature study as its methodology. The results of the analysis and discussion, the discourse is more strategically valuable if it is implemented in efforts to handle and minimize corruption. The argument that states that as a form of audit expectation gap, people's welfare is difficult to realize when corruption is still a serious problem that has not been resolved. The practical contribution of this research is to offer two strategic steps that BPK can take to reduce the existing expectation gap, firstly by improving the quality of financial audits, and secondly by focusing on performance audits with a higher priority on improving the quality of internal auditors' performance (APIP). In the theoretical realm, it can open up opportunities for the development of the concept of auditing in the public sector, not only serving scientific needs but also responding to public expectations.

BUYING BEHAVIOR IN ONLINE FOOD DELIVERY APPLICATIONS DURING THE COVID-19 PANDEMIC Niken Permata Sari; Bahri; Ardhi
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 7 No 1 (2022): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

This study aims to review the effect of discount framing, brand reputation, purchase intention, and actual behavior based on online food delivery applications during the COVID-19 pandemic. The population, in this study are users of online food delivery applications throughout Indonesia, with the unit of analysis being the individual. Sampling in this study used the purposive method, namely respondents who filled out online questionnaires with total of 119. The data analysis technique in this study used SEM-AMOS version 23. The results showed that discount framing had a positive effect on brand reputation and purchase intention, brand reputation has a positive effect on purchase intention, and purchase intention has a positive effect on actual behavior. The implications of the results of this study for application owners are to know the effect of discount framing, brand reputation, and purchase intention so that they can take strategies and policies related to these matters. For application, users are to be able to use applications that provide discount framing according to their needs.

UNBOXING “ICBP” BUSINESS DURING PANDEMIC: HAS PRICE REFLECTED ACCOUNTING INFORMATION? Tangguh Bakit Prastyawan; Asqolani; Resi Ariyasa Qadri
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 7 No 1 (2022): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

This study aims to determine the intrinsic value of PT Indofood CBP Sukses Makmur, Tbk equity during the Covid-19 pandemic. The research employed the qualitative approach utilizing the explanatory case study framework to achieve the research objective. The purposive sampling method was used to determine a single sample public firm as the study object which was chosen from the population of 677 public firms listed in Indonesia Capital Market per beginning 2020. The data collection was focused on gathering financial data related to the firm’s business activities. The data gathered was examined using the fundamental analysis framework which includes seven analyses on the business environment and the competition in the food-beverage industry in Indonesia; the firm competitive positioning; the company's growth strategy; the environmental, social, and government policy; the risks of the share ownership; the financial ratios; and the appraisal of entity’s intrinsic value. The results of our study indicated that the fair value of ICBP equity during the pandemic was undervalued. This research contributes to supporting the efficient market theory by proving that the firm market price has not reflected all accounting information, meaning that Indonesia's capital market remained in a semi-strong efficient state during the outbreak. The study implies, in a practical manner, that investors may adopt research findings to improve their decision on long-term equity investment in ICBP shares.

Front Matter JRABA Vol 6 No 1 2021 Admin JRABA
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 6 No 1 (2021): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (597.138 KB)

Front Matter JRABA Vol 6 No 1 2021

Back Matter JRABA Vol 6 No 1 2021 Admin JRABA
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 6 No 1 (2021): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (496.004 KB)

Back Matter JRABA Vol 6 No 1 2021

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Deddy Kurniawansyah

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+6281916253748

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jraba@pdd.unair.ac.id

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Jl. Ikan Wijinongko No.18a, Sobo, Kec. Banyuwangi, Kabupaten Banyuwangi, 68418

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Deddy Kurniawansyah

Contact Email deddy-kurniawansyah@feb.unair.ac.id

Phone +6281916253748

Journal Mail Official jraba@pdd.unair.ac.id

Editorial Address Jl. Ikan Wijinongko No.18a, Sobo, Kec. Banyuwangi, Kabupaten Banyuwangi, 68418

Location Kota surabaya, Jawa timur INDONESIA

Abstract

Abstract

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Contact Name
Deddy Kurniawansyah

Contact Email
deddy-kurniawansyah@feb.unair.ac.id

Phone
+6281916253748

Journal Mail Official
jraba@pdd.unair.ac.id

Editorial Address
Jl. Ikan Wijinongko No.18a, Sobo, Kec. Banyuwangi, Kabupaten Banyuwangi, 68418

Location
Kota surabaya,

Jawa timur

INDONESIA