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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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IMPROVING FINANCIAL PERFORMANCE THROUGH ISLAMIC CORPORATE SOCIAL RESPONSIBILITY AND ISLAMIC CORPORATE GOVERNANCE Indriastuti, Maya; Najihah, Naila
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5 No 1 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v5i1.46033

Abstract

Penelitian ini bertujuan untuk menganalisis dan menguji secara empiris Islamic corporate social responsibilitydan Islamic corporate governance dalam meningkatkan kinerja keuangan Bank Umum Syariah. Populasi penelitian ini adalah seluruh Bank Umum Syariah yang terdaftar di Bank Indonesia tahun 2013-2018 yang berjumlah sebanyak 72 Bank Umum Syariah. Sampel penelitian yang digunakan dalam penelitian ini berdasarkan teknik purposive sampling sebanyak 60 Bank Umum Syariah. Semua data dalam variabel ini akan di analisis menggunakan analisis regresi linier berganda dengan bantuan SPSS versi 22. Hasil penelitian menunjukkan bahwa Islamic corporate social responsibilitydan Islamic corporate governanceberpengaruh positif dan signikan terhadap peningkatan kinerja keuangan Bank Umum Syariah. Artinya, seluruh Bank Umum Syariah telah mengimplementasikan Islamic corporate social responsibilitydan Islamic corporate governancedengan baik dan konsisten. Secara teoritis, hasil penelitian inimendukung teori agensi dan teori sharia enterprisesehinggadapatdijadikan sebagai salah satu referensi untuk penelitian yang akan datang. Secara praktis, hasil penelitian ini dapat memicu Bank Umum Syariah untuk selalu mengembangkan praktik Islamic corporate social responsibilitydan Islamic corporate governance, sehingga mampu meningkatkan minat masyarakat untuk selalu bertransaksi di Bank Umum Syariah.
DETERMINANT OF HEDGING ACTIVITIES IN SOE COMPANIES LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2015-2019 Wijayani, Dianing Ratna; Harsanti, Ponny
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5 No 1 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v5i1.46034

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh peluang pertumbuhan,leverage, ukuran perusahaan, kesulitan keuangan, dan nilai pasar terhadap aktivitas lindung nilai. Penelitian ini menggunakan metode penelitian kuantitatif, yaitu metode penelitian yang digunakan untuk menguji populasi atau sampel tertentu dari populasi. Populasi penelitian semua perusahaan BUMN yang terdaftar di Bursa Efek Indonesia 2015-2019 dengan total 100 perusahaan, kemudian peneliti menggunakan tehnik pengambilan sampel dengan purposive sampel sehingga data sampel penelitian berjumlah 65 perusahaan. Teknik analisis data menggunakan regresi logistik. Hasil penelitian ini menunjukkan bahwa peluang pertumbuhan dan ukuran perusahaan memiliki pengaruh positif terhadap aktivitas hedging. Leverage memiliki pengaruh negatif terhadap aktivitas hedging. Kesulitan keuangan dan nilai pasar tidak berpengaruh terhadap aktivitas hedging. Hasil penelitian ini diharapkan mampu berkontribusi sebagai salah satu sumber informasi masukandan wawasan bagi suatu perusahaan ketika akan menerapkan pengambilan keputusan hedging menggunakan instrumen derivatif valuta asing. Bagi peneliti selanjutnya dan akademisi diharapkan ini dapat memberikan kontribusi dalam pengembangan teori dan dijadikan sebagai sebuah literatur.
PENGHIMPUNAN PENDAPATAN NGEFANS SAWERAN : MISTIK SEMAR MESEM PENYANYI DANGDUT (Studi pada Penyanyi Orkestra Melayu New Kendedes) Prasetyo, Whedy
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5 No 1 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v5i1.46035

Abstract

This study aims to examine the activities of dangdut singers to collect their entertainment income.Activities by basing on mystical routines for semar mesem.The use of this mystic is in recognition of the singer's income. Recognition in the form of collection throughsaweran mechanism. The mechanism angefans saweran contribution is findings of this study. Qualitative methods with an ethnometodology approach was used in this study. The results revealed the mystical semar mesemthat was used as a "tali pengasihan" by the singer made a spectator ngefans. Saweran's contribution as his goal, why is that? Because saweranas a unit of income calculation allows the singer to "hope" to fulfill his wishes. The use of money "manggung on air" has made it easier for singers to express their performances and also the songs they perform. This achievement gives the spirit of additional income obtained to be more in a relationship to continue the gig is measured and reliable.
PENGARUH DUKUNGAN ATASAN, KEJELASAN TUJUAN, DAN PELATIHAN TERHADAP PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH PADA ORGANISASI PERANGKAT DAERAH KABUPATEN BANYUWANGI Sedianingsih, Sedianingsih; Safitri, Yunita Eka; Sinulingga, Rizky Amalia
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5 No 1 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v5i1.46036

Abstract

The purpose of this study is to examine the effect of supervisor support on the implementation of Regional Financial Accounting Systems (SAID). This study usea quantitative method using primary data in the form of questionnaires. Questionnaires amounting to 100 were distributed to employees of the regional apparatus organization in Banyuwangi district who held positions as heads of agencies, secretaries, and finance departements. The results of the respondent's answers from filling out the questionnaire were processed using partial least square (PLS)analysis using the Smart PLS application.The results of this study indicate that supervisor support influences the implementation of AND, clarity of purpose does not affect the implementation of SAKD, and training affect the implementation of SAKD.The results of this study are expected to be a source of consideration and input for the local government on how organizational behaviour can influences SAKD to provide a transparent and accountable information. Supervisor support and training can support employees to generate financial reportswithin providing resources (systems) to facilitate their work.
PENGARUH PENERAPAN E-FILLING, TINGKAT PEMAHAMAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN FORMAL WAJIB PAJAK ORANG PRIBADI Solichah, Ninis Nur; -, Isnalita; Soewarno, Noorlailie
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4 No 2 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v4i2.46037

Abstract

The purpose of this research to determine the effect of e-Filing implementation, level of tax comprehension, and tax sanction in carrying out their tax obligations. The data were obtained from 178 questionnaires distributed to individual taxpayers who use e-Filing.The population in this research are taxpayers who have used the online SPT reporting program, e-Filing. The sample in this research are 178 individual taxpayers. The method of this sampling is using convenience sampling method. The data analysis technique used is multiple linear regression. The result of this research shows that e-Filing implementation, tax sanction and the level of comprehension taxation has significant effect on formal compliance. The contribution of this research can provide information about the ease of reporting tax returns through e-filing so that more people report tax returns and pay their taxes and expected to increase knowledge in the field of taxation
MARKET REACTION ON SWITCHING TO INDUSTRY EXPERT AUDITOR: EVIDENCE FROM THE UK Rahmah, Nur Aulia
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4 No 2 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v4i2.46038

Abstract

Penelitian ini bertujuan untuk menguji apakah terdapat sebuah hubungan positif antara cumulative abnormal returns (CAR) dan keputusan perusahaan untuk menggunakan auditor spesialis industri. Dari 2.097 populasi perusahaan yang terdaftar di London Stock Exchange selama tahun 2003-2013, terdapat 118 sampel perusahaan non-keuangan yang mengganti auditornya dan memiliki data lengkap. Metodologi studi peristiwa digunakan atas data sekunder dari laporan keuangan, database Nexis dan Thomson Reuters Spreadsheet Link. Hasil penelitian menunjukkan bahwa tidak terdapat respon pasar modal yang signifikan ketika perusahaan mengganti auditornya dari non-spesialis industri ke spesialis industri. Akan tetapi, uji t atas CAR menunjukkan bahwa secara umum pasar modal bereaksi secara signifikan terhadap pengumuman pergantian auditor. Hasil ini bermanfaat bagi manajemen dengan mengindikasikan bahwa investor peduli dengan pergantian auditor itu sendiri namun tidak mempertimbangkan spesialisasi industri auditor yang baru. Sehingga manajemen perusahaan harus memberikan perhatian kepada aspek lain yang lebih firm-specific.
MENILAI KEBERHASILAN SISTEM KEUANGAN DESA (SISKEUDES): VALIDASI MODEL KEBERHASILAN SISTEM INFORMASI DELONE DAN MCLEAN Kurnianto, Sigit; Kurniawansyah, Deddy; Ekasari, Wulandari Fitri
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4 No 2 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v4i2.46039

Abstract

This study aims to test the success Siskeudes by developing a successful model of the DeLone and McLean information systems intoseven dimensions. The population was 151 siskeudes operatos in the village goverments Gresik, Nganjuk, Situbondo. The sampling used in this study a sensus method. Source of data is primer data, obtained questioner from respondend. This study used structural equation modeling (SEM). The results obtained in this study is system quality has a effect on system satisfaction, information quality has a effect on information satisfaction, usefulness has a effect on system satisfaction and information satisfaction,system satisfaction has effect on individual impacts, information satisfaction has a effect on conflict intentions, individual impacts has a effect on organizational impacts, except information quality to usefulness, system quality to information satisfaction, usefulness to individual impacts, usefulness to organizational impact, system satisfaction to organizational impact, information satisfaction to organizational impact. In addition, the test results show that there are nine pathways that have additional influence through indirect pathways. This finding becomes the basis for the development of a successful model of information systems in eGovernment, for regulators to develop and manage strategies for implementing the Siskeudes application, and as a guide for evaluating the success of Siskeudes.
SOCIETY 5.0 MILENIAL GENERATION: DIGITAL TALENTS FORMULA OF GLOBAL OPEN GOVERNMENT AND SMART CITIES Prasetyo, Whedy
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4 No 2 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v4i2.46040

Abstract

Society 5.0 adalah peran generasi milenial memanfaatkan teknologi yang sudah berkembang. Pemanfaatan untuk mewujudkan global open government dan smart cities sebagai tujuan penelitian ini. Pemanfaatan digital pada Kelompok Harmonis Digital Kota Batu dengan menggunakan etnometodologi. Hasil penelitian diperoleh informasi yang aktual dan faktual dalam mendorong terwujudnya pemerintahan Kota Batu yang baik, bersih dan transparan serta dapat menjawab berbagai tuntutan. Hasil ini memberikan akses dan pengelolaan serta penggunaan informasi secara tepat dan akurat. Proses sebagai bagian tanggung jawab untuk mewujudkan pemerintahan aspiratif dan partisipatif, yang didasarkan pada empat peran generasi milenial; penyediaan informasi, konsultasi, keterlibatan aktif,dan kebersaman.
PENGELUARAN R&D DAN KINERJA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA YANG DIMODERASI OLEH USIA PERUSAHAAN Setiawan, Rahmat; Harmasanto, Denny Hardiko
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4 No 2 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v4i2.46041

Abstract

The purpose of this study is to examine the effect of research and development expenditure on the company's financial performance and prove the influence of corporate age moderation. The research population consisting of 140 manufacturing companies listed on the Indonesia Stock Exchange was selected using the purposive sampling method. The final sample size is 113 companies that provide annual financial statements from 2012-2017. The unbalanced panel data analysis uses variables in the company's annual reports that are tested using OLS regression. The results found that companies investing in R&D experienced a 3% increase in sales compared to companies that did not spend in R&D. Further testing also found that the age of the company moderated the relationship between R&D expenditure and financial performance, where older companies that invest in R&D produced 0.1% more sales and 0.6% higher profits than younger companies in the manufacturing industry. The conclusion of this study is that the effect of R&D expenditure on sales and net profit cannot be directly felt in the current year. R&D spending like other types of investment requires time to be able to contribute to the company's sales and net profit. The findings of this study provide support that R&D spending is a driving force for innovation in endogenous growth theories
GREEN ACCOUNTING PADA LOCAL CHAIN MANAGEMENT HOTEL DAN INTERNATIONAL CHAIN MANAGEMENT HOTEL DI BALI ketut, Tri Budi Artani
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4 No 2 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v4i2.46042

Abstract

This study aims at identifying whether local chain management hotel andinternational chain management hotel in Bali have different environmental awareness, environmental responsibility, environmental involvement, environmental accounting reporting, as well as environmental audit. The data used in this study is primarydata,whichwerecollectedbyusinginstrumentthatwasadaptedfromSusilo (2008). There are 45 questionnaires that meet the requirements for testing. The results of the Independent Sample T-test analysis show that there is no difference of environmental awareness between local chain management hotel and international chain management hotel in Bali. However, there are differences of environmental responsibility, involvement in protecting the environment, environmental accounting reporting as well as environmental audit between local chain management hotel and international chain management hotel. This study provides an understanding of whether there are differences of the application of green accounting in local hotel chainmanagementandinternationalchainmanagementhotel,somethingthat,tothe best of our knowledge, have never been investigated previously, especially in the hospitality business inIndonesia.

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