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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 114 Documents
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THE JOURNEY AND PERFORMANCE OF E-TAX INVOICING IN INDONESIA: A SYSTEMATIC LITERATUR REVIEW Latifa, Fatania; Ritchi, Hamzah; Tanzil, Nanny Dewi
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 8 No 1 (2023): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v8i1.42077

Abstract

This study aims to analyze the development of research results in relation to the implementation, issues, and problems of performance of e-tax invoicing in Indonesia; to determine benefits of e-tax invoicing implementation for improving compliance; how do users perceive the implementation e-tax invoicing; and what is the impact of the performance of e-tax invoicing in increasing state revenue. This study uses a Systematic Literature Review method that systematically identify and review journal articles to answer the research questions. The PRISMA protocol was established by selecting articles obtained from the Google Scholar database, identifying them based on the year of the article from 2014 to 2022, screening by applying quality assessment and criteria of limitations, and reviewing the eligibility of articles resulting in the remaining 28 articles from accredited journal. The results indicate that: (i) on the subject research of the development of e-tax invoicing in Indonesia discussed the implementation of e-tax invoicing, and analyzed the issues and problems arising from changes in e-tax invoicing from one period to another; (ii) e-tax invoicing plays a role in increasing taxpayer compliance in administration of Value Added Tax reporting; (iii) the perceptions of e-tax invoice users about the usability and convenience of e-tax invoicing, have affected the use of etax invoicing, and the quality of the system affects user satisfaction; (iv) e-tax invoicing ultimately lead to an increase in state revenue. This study is expected to enrich the literature related to e-tax invoicing in Indonesia so that other researchers can develop another topic on e-tax invoicing. Practically, this study also can be used by the government to develop policies and revise regulations related to tax collection, especially Value Added Tax. It can also provide consideration to tax payer in deciding to use e-tax invoicing from Directorate General of Taxation or host-to-host etax invoicing.
BEHAVIORAL ACCOUNTING: THE BEHAVIORAL IMPACT OF FISHERIES SOCIAL ASSISTANCE RECIPIENTS OF ARU ISLANDS REGENCY WITH A PLANNED BEHAVIOR THEORY APPROACH Warkula, Yohanes Zefnath; Mediaty; T. Pontoh, Grace
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 8 No 1 (2023): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v8i1.44327

Abstract

This study aims to determine how the impact of accounting behavior related to financial attitudes, financial literacy, and financial experience of recipients of fisheries social assistance funds of the Aru Islands Regency Government using the Theory of Planned Behavior (TPB) on fishermen groups. The method in this study is qualitative descriptive research with a phenomenological approach, the approach in this study using phenomenological methods is trying to understand the meaning of various events and human interactions in certain situations. The results of this study suggest that financial attitudes, literature, and experience can be the drivers of financial behavior in Planned Behavior Theory (TPB) is a continuation of the theory of reasoned action required by the limitations of the original model of behavior in which limited humans will control financial behavior. The contribution of good research to the Theory of Planning Behavior (TPB) is to develop attitudes, literacy, and experience in managing the finances of fisheries social assistance funds by fishermen groups of the Aru Islands Regency Government so that the reporting of social assistance fund accountability has value and is systematized by the nature of the accountability report of the Aru Islands Regency Government.
WHAT DO INDONESIAN NETIZENS THINK ABOUT THE EMONEY? : A SENTIMENT ANALYSIS WITH MACHINE LEARNING Timur, Yan Putra; Ratnasari, Ririn Tri; Hadi, T.Saipul; Sari, Dyah Permata
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 8 No 1 (2023): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v8i1.44940

Abstract

This study aims to identify the most popular topics and words in conversations in cyberspace with the issue of E-Money. In addition, the research aims to find out how netizens feel about E-Money with the help of Machine Learning. This study uses a quantitative method with a sentiment analysis approach using the Machine Learning program, namely Orange Data Mining. The data used are tweets originating from Twitter that were crawled from April 5, 2023, to April 12, 2023. Researchers used the keywords E-Money," "Electronic Money," and "Electronic Money" to get a total of 800 tweets. The results showed that the words "Money," "Deposit," and "Tools" are the three words that appear most frequently in discussions of E-Money on Twitter, which is a registration procedure for using E-Money for the first time. In addition, E-Money is widely discussed in tweets in the form of Quizzes or giveaways, so in these tweets, E-money is used as a medium for transferring funds. Overall, the sentiment shown by netizens on Twitter is positive, with emotions dominated by feelings of joy and surprise towards E-Money. On the other hand, a tiny number still shows negatively, especially when experiencing technical problems when using E-Money, so concerns arise about the security of their money and personal data. Then the results of this study can be used by E-Money issuers as evaluation material to continue improving the security system so that E-Money users feel safe and satisfied and will continue to use E-Money for an extended period.
SUSTAINABLE TOURISM: EXPLORATION OF THE POTENTIAL FOR HALAL TOURISM RETRIBUTION ON THE NORTH COAST OF MADURA Nurul Herawati; Bambang Haryadi; Hanif Yusuf Seputro; syah, sultan
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 8 No 1 (2023): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v8i1.45188

Abstract

This aim of study is to explore the potential for regional levy revenue derived from halal tourism on the north coast of Madura Island. The uniqueness of this research lies in taking the object of research (halal tourism) after the COVID-19 pandemic. Population is a halal tourist attraction located on the north coast of Pamekasan Regency and Sumenep Regency (Madura Island), namely Jumiang Beach, Lombang, E-Kasoghi, Talang Siring, and Slopeng. Data collection techniques using purposive sampling methods with time vulnerability during 2019 to 2022 which are processed using halal potential analysis methods and quantitative descriptive methods. The results showed that the potential revenue of the halal tourism sector of the Madura coastal coast is quite high, as seen from several destinations that are able to generate significant revenue. The high revenue potential on these beaches has implications for significant local native income opportunities or potential. This research contributes to the government's program in levying levies on halal tourism. This research also contributes to the application of economic theory, legal theory, political theory, interest theory, stakeholder theory, and sustainable development goals (SDGs) that support levy collection in the field of halal tourism.
CONSTRUCTION ACCOUNTABILITY KWANGKAY Fibriyani Nur Khairin; Anjani Risa Pratiwi; syah, sultan
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 8 No 1 (2023): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v8i1.45474

Abstract

This study aims to construct the form of practice and the meaning of accountability in traditional ceremonies. The study population was the Dayak tribe and the study sample was the Daya Banuaq Tribe who performed the kwangkay ceremony. This research uses qualitative methods with a case study approach on the Continent Dayak Tribe in East Kalimantan. The data collection technique uses the snowball method during 2020-2022. Data sources are obtained through observation, interviews, documents, and audio visuals. The results showed that through the traditional kwangkay ceremony there was a practice of returning favors to those who had died. The Kwangkay ceremony costs a lot so it must be held accountable both individually (between families) and groups of people (community). This form of accountability is needed to increase trust and acceptance between family and community which is divided into two dimensions, namely; spiritual accountability and physical accountability. This accountability prioritizes the principles of good governance as important findings in the implementation of this ceremony, including participation, transparency and responsiveness. This research contributes to the theory of action by involving aspects of cultural identity, symbolism, social solidarity, and behavioral regulation. Contributing to practice, the Kwangkay ceremony has an important role in maintaining the cultural heritage of the Dayak tribe, strengthening social ties, and contributing to the local economy.
THE ROLE OF ORGANIZATIONAL POLITICS IN THE RELATIONSHIP OF PARTICIPATIVE BUDGETING WITH BUDGETARY SLACK AND PERFORMANCE BASED BUDGETING Kurnianto, Sigit; Rita Sulistyawati
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 8 No 1 (2023): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v8i1.45747

Abstract

The aim of this study is to examine the effect of Participative Budgeting on Budgetary Slack with Organizational Politics as a moderating variable in the public sector; examine the effect of Budgetary Slack on Performance Based Budgeting. This study examines data using a causal model with Partial Least Square (PLS) statistical analysis tools. The data used in this study are primary data from all Regional Apparatus Organizations (OPD) in Banyuwangi Regency involved in the local government budget process. Population screening based on the criteria set so that there are 64 samples of respondents involved in the budgeting process of local government organizations in Banyuwangi. The results showed that Participative Budgeting has no effect on Budgetary Slack; Organizational politics as a moderator predictor that has a positive effect on the relationship between participative budgeting and Budgetary Slack; There is no significant relationship between Budgetary Slack and Performance Based Budgeting. The research results are expected to be a development of literature and accounting studies in the field of government budgeting. Practically, the results of the study can be used as a reference for better budgeting so as to create an effective, efficient, and economical b udget and can reduce the slack that occurs.
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.

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