cover
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
JRABA
Published by Universitas Airlangga
ISSN : 25481401     EISSN : 25484346     DOI : 10.20473
Core Subject : Economy,
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
Articles 115 Documents
Front Matter JRABA Vol 6 No 2 2021 Admin JRABA
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 6 No 2 (2021): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

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Abstract

Front Matter JRABA Vol 6 No 2 2021
Back Matter JRABA Vol 6 No 2 2021 Admin JRABA
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 6 No 2 (2021): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (495.184 KB)

Abstract

Back Matter JRABA Vol 6 No 2 2021
Front Matter JRABA Vol 7 No 1 2022 Admin JRABA
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 7 No 1 (2022): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (665.983 KB)

Abstract

Front Matter JRABA Vol 7 No 1 2022
Back Matter JRABA Vol 7 No 1 2022 Admin JRABA
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 7 No 1 (2022): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (495.085 KB)

Abstract

Back Matter JRABA Vol 7 No 1 2022
ADOPTION OF ISLAMIC BANKING IN FINANCIAL SATISFACTION : STUDY ON BANK SYARIAH INDONESIA YOGYAKARTA REGION Heru Kristanto HC
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 7 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v7i2.37205

Abstract

The main purpose of this study was to examine the effect of Islamic financial literacy, religiosity, bankreputation, and risk attitude on the adoption of Islamic banking. Examine the mediating role of the adoption ofIslamic banking on the influence of Islamic financial literacy, religiosity, bank reputation, and risk attitude onfinancial satisfaction. The statistical analysis model used mediation regression. The research population was1.033.264 and the sample was 336 Bank Syariah Indonesia customers in the Jogjakarta region. The samplingtechnique used was random sampling, a data collection method using a questionnaire. The mediationregression analysis tool uses SEM-PLS. The results show that: Islamic financial literacy has a positive effecton the adoption of Islamic banking products. Bank reputation has a positive effect on the adoption of Islamicbanking. Religiosity has a positive effect adoption of Islamic banking. The risk attitude affects the adoption ofIslamic banking. Adoption of Islamic banking mediates the effect of Islamic financial literacy, bankreputation, religiosity, and risk attitude on financial satisfaction. The results of the study add to the literatureand the results of empirical studies of Islamic financial management. Provide recommendations for IslamicBank policies, namely: policies to increase Islamic financial literacy, bank reputation, risk attitude, adoption ofIslamic banking, and financial satisfaction to improve the welfare and performance of the bank.
DESIGNING THE SUSTAINABILITY REPORTING MODEL FOR VILLAGE-OWNED ENTERPRISE BASED ON TRI HITA KARANA : A CONCEPTUAL APPROACH Putu Sukma Kurniawan; Tjiptohadi Sawarjuwono
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 7 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v7i2.38056

Abstract

This conceptual article aims to provide a new perspective on the possibility of implementing the concept ofsustainability in small business organizations. This conceptual article focuses on developing a sustainabilityreporting model for village-owned enterprise (VOE). The novelty shown in this conceptual article is the use oflocal Balinese wisdom, namely the Tri Hita Karana concept in helping to develop a sustainability reportingmodel for village-owned enterprise. The method of writing this conceptual article uses library research byfocusing on relevant documents and literatures. The results and discussions have been compiled to produce asustainability reporting model for village-owned enterprise. Future research can continue this conceptual articleby trying to implement the sustainability reporting model in village-owned enterprise.
THE INFLUENCE OF FRAUD STAR AND DIGITAL BANKING ON FFR IN BANKING SECTOR AND THE MODERATING ROLE OF FOREIGN OWNERSHIP Erina Normasari; Sekar Mayangsari
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 7 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v7i2.38398

Abstract

This study aims to analyze the influence of Fraud Star dimensions consisting of Pressure, Opportunity,Rationalization, Capability, Integrity, and Digital Banking in detecting the occurrence of Fraudulent FinancialReporting (FFR) with the moderating role of Foreign Ownership. This study uses 100 sample datas from bankingcompanies listed on the Indonesia Stock Exchange (IDX) which were selected using purposive sampling method.The analytical methodology used is panel regression analysis. The results of this study indicate that Pressure has apositive and significant effect on FFR. In addition, the moderating role of Foreign Ownership is able to strengthen the positive influence of Pressure on FFR. However partially, Opportunity, Rationalization, Capability, Integrity and Digital Banking have no effect on FFR. Foreign Ownership also cannot moderate the relationship of Opportunity,Rationalization, Capability, Integrity and Digital Banking to FFR. The results of statistical tests indicate that theFraud Star dimension is a unity that can effect the occurrence of FFR. Likewise with Integrity as the last dimension ofFraud Star which is adherence to moral values or code of ethics that must be adhered to and become important basis in the banking sector. This study implies that the occurrence of FFR can be influenced, prevented and minimized by observing the ROA value, the proportion of independent commissioners, auditor and director turnover, stock price performance (MBR), digitization, the proportion of foreign shares, liquidity risk and the size of banking companies simultaneously. In addition, banks are expected to strengthen the control function in line with the increase in performance targets and employee performance bonuses.
MOBILE PAYMENT SATISFACTION POST PANDEMIC COVID-19 IN INDONESIA Muhammad Nurhaula Huddin Huddin; Khairul Ikhsan
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 7 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v7i2.39834

Abstract

This study aims to examine the effect of technology security, ease of use, usability, and continuousimprovement on the satisfaction of mobile payment users. This study uses a purposive sampling techniquewith certain criteria. The population of this study are respondents who have used m-payment services duringthe Covid-19 pandemic from 2020 to 2021 in Indonesia. Questionnaires were distributed through an onlinesurvey method with a total sample of 317 respondents. Hypothesis testing was carried out using StructuralEquation Modeling (SEM) AMOS 23. The results showed that technology security had a positive effect onmobile payment satisfaction, ease of use had a positive effect on mobile payment satisfaction, usability had apositive effect on mobile payment satisfaction, continuous improvement had a positive effect on satisfactionmobile payments, and satisfaction have a positive effect on the trustworthiness of mobile payments. Thisresearch provides information to payment service providers to continuously improve improvements in allaspects of services, especially security and ease of use, as well as benefits for consumers in conductingfinancial transactions.
EXPLANATION STUDY OF AGRO-INDUSTRIAL FIRM FINANCIAL PERFORMANCE BASED ON CAPITAL STRUCTURE AND FIRM STRATEGY IN THE COVID-19 PANDEMIC Agung Budi Sulistiyo; Bunga Maharani; Bayu Aprillianto; Novi Wulandari Widiyanti; Muhammad Miqdad
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 7 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v7i2.39888

Abstract

The purpose of this study was to examine the effect of corporate strategy on financial performance with capitalstructure as an intervening variable. The advantage of this research lies in taking the object of the company inthe agroindustry sector in the Covid-19 pandemic situation which has not been the concern of researchers. Thepopulation is all agroindustry companies, listed in Indonesian Stock Exchange. Data collection technique usingpurposive sampling method and a total of 52 sample data were obtained with a time span of 2020-2021 whichwere processed using the multiple regression method. The results show that there is an effect of corporatestrategy on capital structure, as well as capital structure that affects financial performance. However, theopposite result is shown by the non-influence of corporate strategy variables on financial performance. Thus,the mediating role of capital structure in the relationship between corporate strategy and financial performancehas been clearly proven. The results of this study are able to provide future research recommendations in theform of using variations of company strategies that can have different implications, especially for companies inthe agroindustry sector during the covid-19 pandemic. In addition, this study also recommends companies tomanage their capital structure optimally to generate value to financial performance. This research will alsocontribute on the fast growth of literature related to corporate strategy, capital structure, and financialperformance as well as the development of agency theory, signal theory and pecking order theory.
SAMI’NA WA ATHO’NA PHILOSOPHY IN THE PROCESS OF ACCOUNTING EDUCATION BASED ON ISLAMIC BOARDING SCHOOLS Rofidatul Hasanah; Whedy Prasetyo; Ahmad Roziq
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 7 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v7i2.40437

Abstract

This study aims to examine the philosophy of compliance with sami’na wa atho’na in the accountingeducation process. The object of this research is a Vocational High School as known as SMK MHI Jember, avocational school that is established and operates in Islamic boarding schools in Indonesia. This type ofresearch is a qualitative research with Husserl Phenomenology method. The resource persons in this studyamounted to 4 people, namely the chairman of the pesantren foundation, the treasurer of the foundation, thechairman of the MHI Vocational School, and the accounting teacher of the MHI Vocational School. This studyshows that the phenomenon of strict sami’na wa atho’na is not just student compliance with the teacher, but aspart of ethical development in the accounting education process at SMK MHI. Theoretically, the results of thisstudy can contribute to the accounting learning process which in the process emphasizes the usefulness of theaccounting discipline through the formation of the ethical character of students, as David Hume's theory ofUtilitarian Ethics, that an activity and policy is said to be good if it can provide benefits to the majority ofsociety. In addition, accounting educators and educational institutions that have study programs or accountingexpertise competencies can take the results of this study into consideration for manifesting the philosophy ofsami'na wa ato'na in the development of the accounting education curriculum in the era of the independentcurriculum and the 4.0 industrial revolution, where the moral crisis is be of serious concern.

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