JRABA
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
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114 Documents
<![CDATA[E-MONEY BANYUWANGI TOURISM : QR CODE SEBAGAI ALAT TRANSAKSI DI WISATA PULAU MERAH ]]>
<![CDATA[Setyowati, Yashinta]]>;
<![CDATA[Ramadhani, Ayu Nadia]]>;
<![CDATA[Bayu A, Muhamad]]>;
<![CDATA[Daniel, Debby Ratna]]>;
<![CDATA[Utama, A.A Gde Satia]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2 No 2 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v2i2.46021
<![CDATA[This study aims to design a sales system using QR Code as a means of transactions in the tour of Red Island. One of the tourist attractions in Banyuwangi often visited by foreign and domestic tourists is the Red Island. The advantages of the Red Island is the waves that are always stable for surfing, clean and conducive environment, and amazing scenery. However, due to the large number of visitors, it is not comparable with the sellers and service providers, the low educational background makes local residents difficult to communicate especially with foreign tourists. This research uses qualitative exploratory and action research methods conducted in Pulau Merah. Data collection is done through interviews and in-depth observation. Data analysis is done to generate a system requirement that will be designed. The result of this research is the design of sales accounting information system using QR Code as transaction tool. The contribution of this research is to increase the income of the people around Red Island, as well as local government through tax revenue, also to improve the competitiveness of Red Island into a natural tourist area of technology.]]>
<![CDATA[ANALISIS KEPUASAN KARYAWAN DAN AKREDITASI RUMAH SAKIT UMUM DAERAH BLAMBANGAN KABUPATEN BANYUWANGI ]]>
<![CDATA[Prayoga, Diansanto]]>;
<![CDATA[Lailiyah, Syifaul]]>;
<![CDATA[Eka Sari, Jayanti Dian]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2 No 2 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v2i2.46022
<![CDATA[Health services conducted by hospitals must prioritize quality and satisfaction for consumers. Internal hospital customers are hospital works that have a major role inproviding services to consumers. Analysis Methods This study uses Quantitative Descriptive Analysis method. For a large sample of staff employees taken 20% of allemployees (589 people) at Blambangan Regional General Hospital Banyuwangi regency of 125 people by systematic random sampling. The results of this studyindicate that the level of satisfaction of employee employee karywan for 68.95included in the category of satisfaction. Hospital employee satisfaction value is the highest indicator of job satisfaction that is mentally challenging with the value of employee satisfaction of 71.72, while the lowest hospital employee satisfaction valueis a reasonable indicator of Rewards satisfaction with employee satisfaction scoreof 64.23. Accreditation of Blambangan Public Hospital of Banyuwangi Regencyearned the title of Plenary. This study reviews materials for the management of the hospital to make improvements in the role of hospital employees to perform services to the community and management evaluation in improving the performance of employees in the organization.]]>
<![CDATA[CORPORATE SOCIAL RESPONSIBILITY DALAM PEMIKIRAN BUDAYA JAWA BERDIMENSI "HAMEMAYU HAYUNING BAWANA” (Pendekatan Studi Hermeneutika) ]]>
<![CDATA[Pangesti, Resha Dwiayu]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2 No 2 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v2i2.46023
<![CDATA[The purpose of this article is to reveal the meaning that social and environmental accounting can be viewed in the perspective of Hamemayu Hayuning Bawana is oncorporate social responsibility (CSR) program as a form of corporate social responsibility report.The hermeneutical study approach is a method of this researchis used to reveal the meaning of the text of Javanese philosophy Hamemayu Hayuning Bawana by matching the Concept of Cororate Social Responsibility. Theresults of this study explain that thedimension of Hamemayu Hayuning Bawanahas a comprehensive role that every human behavior has relationship with God,human and nature that are synergized so that it can become a guideline in theimplementation of CSR for the sake of business activity. Thecontribution of thisresearch is expected to provide synergy between the value of the philosophy concept of hamemayu hayuning bawana to balance in business activities in order toachieve perfection of life of the company.]]>
<![CDATA[ACCEPTANCE TECHNOLOGY FACTORS OF MOBILE BANKING USAGE BASED ON UTAUT2 MODEL ]]>
<![CDATA[Aryono Putranto, Ignatius]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5 No 2 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v5i2.46025
<![CDATA[The aim of this research was to examine factors in UTAUT2was developed by Venkatesh et al.,(2012)(Unified Theory of Acceptance and Use of Technology2) Model which were influenced people in using mobile banking. Constructs used in this research were: performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, habits, behavioural intention, and use behaviour. This research based on survey research, and data were gathered using questionnaire. The questionnaires were distributed through internet link and it was responded by 199 respondents. The population in this research are every person who used mobile banking. The sample amount used the literature which was said that if the number of arrows in the model is maximum 10, the minimum amount of samplesare 91 samples.Data analysis techniques employed in this research was Partial Least Square–Structural Equation Modeling (PLS-SEM). Results from this research shows that the factors influencing use of mobile banking are habitss and behavioural intention. In other sides, factors that determine the intentions on using mobile banking are habitss and performance expectancy. Results of this research contributes to the identify the factors that should be enhanced by banks to optimize the use of mobile banking and also contributes to the banks customers to make them understand what factors influenced them most on using mobile banking. Theoretical contribution from this paper related to contribution of references about examining the factors affect use of mobile banking in Indonesia from the UTAUT2 model.]]>
<![CDATA[DIGITALIZATION OF ACCOUNTING INFORMATION IMPACT ON MSMEs' PROFITABILITY AND PRODUCTIVITY ]]>
<![CDATA[mutoharoh]]>;
<![CDATA[Winarsih]]>;
<![CDATA[zahrah Buyong, Siti]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5 No 2 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v5i2.46026
<![CDATA[This study aims to examine the impact of digitalization of accounting information on MSMEs profitability and productivity. The population in this study wasMSMEs in Semarang which were registered at the Cooperative and UMKM Agency of Semarang as of October 2019 totaling 17.010 units. There are 300 cases selected using purposive sampling method with the criteria that the companies use computerize transaction recording and/or utilize smart devices for business communication. The primary data were collected from MSMEs' manager through questionnaire that wasdistributed in several public events such as exhibition and seminars. The study took the simple regression analysis utilizing SPSS 22.0 software. The findings show that that digitalization of accounting information has significant impacts on increasing profitability. Another finding shows that digitalization of accounting information does not affect the companies' productivity. This research is based on the Technological Acceptance Model (TAM) theory and the Schumpeterian theory. In practice, the results of this study can be socialized to the MSMEsmanagers so that theycan use this to evaluate the implementation of accounting information in their business. This study can also be used by government and others related parties to consider in providing business assistance for MSMEs to improve the impact of digitalization ofaccounting information]]>
<![CDATA[FINANCIAL LITERACY LECTURER IN SOUTH TANGERANG : SOCIOECONOMIC DETERMINANTS AND DEMOGRAPHIC FACTORS ]]>
<![CDATA[Arianti, Baiq Fitri]]>;
<![CDATA[Kurnia Shanti, Yunita]]>;
<![CDATA[Maradina, Julian]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5 No 2 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v5i2.46028
<![CDATA[The purpose of this study is to measure and test the influence of socioeconomic and demographic factors on improving financial literacy in lecturers in South Tangerang City. This type of research uses quantitative research with survey methods. The population is all college lecturers in South Tangerang city asmany as 5,974 respondents andthe sample number of 209 respondents with simple random sampling method. The data sources used are primary and secondary data. The data analysis method used is multiple regression with SPSS version 25. The results found that socioeconomic influence is positive and significant to financial literacy. Variable demographic factors have a positive and significant effect on financial literacy. The results of this study contribute to the field of financial accounting, especially related to socioeconomic factors, demographics and financial literacy that can provide information and input sources for the government, OJKcommunity in helping to improve knowledge and understanding of financial services products as a form of improving financial literacy and needed from various parties especially from the academics of universities who can contribute to the development of theory and study of libraries]]>
<![CDATA[THE EFFECT OF PUBLICITY OF THE PRESIDENT DIRECTOR AND MAJORITY SHAREHOLDERS ON TAX AVOIDANCE ]]>
<![CDATA[Ivastya, Raras]]>;
<![CDATA[Fanani, Zaenal]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5 No 2 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v5i2.46029
<![CDATA[The study uses the volume search index (SVI) to see the publicity of the president director through Google Trends, and uses the percentage of share ownership to see stocks that aim to influence tax avoidance. The research object used is a public company registered at PT. Indonesia Stock Exchange and the 50 richest people listed on Forbes in the 2013-2018 period. The sample data of selected companies were 24 companies of 121 observation data for 6 years. This study uses multiple linear analysis. The results of the study support the first hypothesis which indicates that the main director who gets higher attention will do tax avoidance. Firms with higher publicity tend to use more tax planning services from auditors. While the research results contradict the second hypothesis that the higher the share owner will not do tax avoidance.In the end, it is hoped that the results of this research can be used to encourage the government to accelerate the Base Erosion and Profit Shifting mechanism which can be used as a reference for investors and company management to improve tax avoidance strategies so that in the future it will provide maximum benefits for the firm sustainability.]]>
<![CDATA[INCREASING AN ACCOUNTABILITY OF VILLAGE FINANCIAL MANAGAMENT WITH APPARATUS COMPETENCE AND GOVERNMENT'S INTERNAL CONTROL SYSTEM ]]>
<![CDATA[Rosari, Renya]]>;
<![CDATA[Aprilia Manabulu, Herry]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5 No 2 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v5i2.46030
<![CDATA[The purpose this studiesto test the effectof apparatus competence, andgovernment's internal control system on the accountability of village financialmanagement in Rote Ndao Regency. The population of this study was all village officials in Rote Ndao Regency. Purposive sampling technique was used to select the samples.The samples of this studywere 54 village officialsthere are village heads or village treasurers in Rote Ndao Regency. The data analysis technique used the PLS (Partial Least Square) with SmartPLS 3.0 software. The results showed thatthe competence of the apparatusandgovernment's internal control systemhas a positive effect on the accountability of village financialmanagement. The results of the study contributed to the policy of the Rote Ndao government as a material consideration in revising the regulation of Minister of Home Affairs number 65 year 2017 Article 21 concerning the election of prospective village heads with an education level of junior high school or equivalent.]]>
<![CDATA[KEMAMPUAN MAHASISWA DALAM MENDETEKSI FRAUD ]]>
<![CDATA[Widhiastuti, Ni Luh Putu]]>;
<![CDATA[Kumalasari, Putu Diah]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5 No 1 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v5i1.46031
<![CDATA[This study aimed to determine the ability of students to detect fraud by using variables of student's motivation, academic achievement, involvement in auditing lectures and the ability to detect fraud. The study was conducted on all students of the undergraduate program of the accounting department at the Faculty of Economics and Business Mahasaraswati Denpasar University. This study used purposive sampling method and obtained 74 respondents. The analysis technique used was the multiple linear regression analysis. The results suggested that student's motivation had effect on the involvement in auditing lectures, while academic achievement had no effect on the involvement in auditing lectures. Meanwhile, involvement in auditing lectures had effect on the ability to detect fraud, while student's motivation and academic achievement had no effect on the ability to detect fraud. Intervening analysis results suggested that the involvement in auditing lectures as an intervening variable that effected the student's motivation on the ability to detect fraud, meanwhile, the involvement in auditing lectures was not an intervening variable that effected the academic achievement on the ability to detect fraud. This study provides encouragement for the institutions, in this case the universities, to improve the ability of its students in detecting fraud. Moreover, this study provides insight in auditing field research]]>
<![CDATA[KINERJA UMKM DI KABUPATEN JEMBER : STUDI EMPIRIS SEBELUM DAN SESUDH PENERAPAN METODE TIME-DRIVEN ACTIVITY-BASED COSTING ]]>
<![CDATA[Kurniawansyah, Deddy]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5 No 1 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v5i1.46032
<![CDATA[Penelitian ini bertujuan untuk menguji perbedaan kinerja UMKM sebelum dan sesudah menerapkan metode Time Driven Activity-Based Costing di Kabupaten Jember. Populasi penelitian adalah UMKM yang bergerak dalam bidang makanan dan minuman sebesar 156 UMKM yang terdafar di Disperindag Jember. Teknik pengambilan sampel menggunakan metode purposive sampling denganjumlah sampel 8 UMKM. Jenis data penelitian ini adalah kuantiatif dan sumber penelitian adalah primer dan sekunder. Data primer diperoleh dari wawancara secara langsung, dan data sekunder darilaporan keuangan atau catatan keuangan. Teknik analisis data penelitian ini menggunakan Paired Sample t-test dengan bantuan program SPSS versi 20.Hasil penelitian ini menunjukkan bahwa terdapat perbedaan yang signifikan antara kinerja UMKM Suwar-Suwir sebelum dan sesudah menerapkan metode Time Driven Activity BasedCosting (TDABC). Metode TDABC mampu meningkatkan laba kotor yang menjadi indikator keberhasilan atau kinerja usaha. Hasil penelitian ini berimplikasi pada pengambilan keputusan yang tepat oleh para pelaku usaha untuk memperoleh informasi yang akurat. Selain itu, hasil penelitian ini mampu mendorong perekonomian daerah kabupaten Jember lebih kompetitif dan sehat.]]>
