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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<![CDATA[DUKUNGAN PEMERINTAH DAERAH, OPTIMALISASI ASSET DAN PROFESIONALISME UNTUK MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) ]]>
<![CDATA[Saputra, Komang Adi Kurniawan]]>;
<![CDATA[Jayawarsa, A.A Ketut]]>;
<![CDATA[Anggiriawan, Putu Budi]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4 No 1 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v4i1.46043
<![CDATA[The aim of this research is to examine the factors influencing the original income level of the villages by taking the research location in the villages managing the village fund in Buleleng-Bali Regency. Total number of 129 villages. The number of samples used in this study is equal to the number of population, The sampling technique in this study was total sampling. Meanwhile, to test the hypothesis using multiple linear regression with OLS model (Ordinary Least Square). The results obtained in this study indicate that Local Government Support, Optimization of Village Asset Utilization and Professionalism of Village Asset Management have a significant effect on original income of the village. The contribution of this theoretical research is to contribute theoretical enrichment that underlies the increase of village original income and its practical contribution, this research can be one of reference for village apparatus, village counselor, and local government in making policy related to asset management or village property]]>
<![CDATA[E-PROCUREMENT SYSTEM PENGADAAN BARANG DAN JASA PADA PT. TRAKINDO UTAMA SURABAYA ]]>
<![CDATA[Utama, A.A Gde Satia]]>;
<![CDATA[Prabiyanto, Arief Eko]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4 No 1 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v4i1.46044
<![CDATA[The aim of this study proposes new system for PT Trakindo asan officialagent company (dealer) in Indonesia for Caterpillar products. The company's operations are the world's largest heavy equipment manufacturer which includes miningindustry, oil and gas industry, construction, forestry, agriculture, and power systems. The problem is Procurement of goods and services performed by PT Trakindo Utama currently undergoing a lot of obstacles such as significant cost in finding the right suppliers, bad integration with suppliers, dependence on suppliers, the bill submitted by the supplier can not timely because the billing document incomplete, the use of media such as telephone and so on which may cause considerable cost.The contribution of this research are developing the procurement system design, and web-based services are expected to help anticipate and resolve these problems. This research was conducted using qualitative and case study method, which has the characteristics of exploratory. The results achieved are expected to improve the efficiency and effectiveness of the procurement process at PT Trakindo Utama.]]>
<![CDATA[PENGARUH MODAL INTELEKTUAL TERHADAP PERTUMBUHAN KOPERASI KOTA KUPANG ]]>
<![CDATA[Zachrias, Jems Arison]]>;
<![CDATA[Rosari, Renya]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4 No 1 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v4i1.46045
<![CDATA[The purpose of this study is to find the effect of intellectual capital on the growth of cooperatives in Kupang City. Quantitative method is used in this study while data is taken from the cooperative's financial statement from 2011-2017. The intellectual capital is measured by Value Added Intellectual Coefficient (VAIC) while cooperative growth is measured by natural logarithm of the change in cooperative's total assets. The population in this study is all cooperatives that registered in Dinas Koperasi Kota Kupang, totaled 64 cooperatives and 6 cooperatives chosen as the sample using purposive sampling method. The results showed that Intellectual Capital have significant effect on the growth of cooperatives in Kupang City. The theoretical implication shows that indicators in VAIC can be applied in measuring the cooperatives' growth. As the practical implication, this study offer insight for the decision maker in order to increase the growth of cooperatives in Kupang City.]]>
<![CDATA[POTENSI ARTIFICIAL INTELLIGENCE (AI) MENERBITKAN OPINI AUDITOR ? ]]>
<![CDATA[Soeprajitno, Raden Roro Widya Ningtyas]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4 No 1 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v4i1.46046
<![CDATA[The presence of Artificial Intelligence (AI) in the disruptive era is considered to be a solution for the inability of the audit to detect fraud and issue an audit opinion. The purpose of this study is to prove the potential of Artificial Intelligence (AI) to detect fraud and issue auditor opinion. This study uses the Theoretical Framework method and uses documentation techniques for previous research and by combining competencies and capabilities between the availability of big data, the use of data mining, Artificial Neural Network and involving the final analysis through the calculation of total irregularities obtained by using Fuzzy. The results of this paper reinforce the potential for the existence of Artificial Intelligence to be able to detect fraud, and publish audit opinions independently. The author hopes to provide a broader picture of the Artificial Intelligence framework to maximize its potential to help auditors detect and issue audit opinions.]]>
<![CDATA[PERANAN KOMITMEN PROFESI AKUNTAN DALAM MEMODERASI PENGARUH CLIENT IMPORTANCE PADA KUALITAS AUDIT ]]>
<![CDATA[Devi, Sunitha]]>;
<![CDATA[Dewi, Luh Gede Kusuma]]>;
<![CDATA[Dewi, Putu Eka Dianita Marvilianti]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4 No 1 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v4i1.46047
<![CDATA[This research was done in purpose of finding out empirical evidences about the effects of client importance towards the audit quality, danthe commitment ability of the accounting profession in weakening the influence of client importance on audit quality. The research sample that returned the results of questionnaires is36 auditors from a total of 65 auditors working in the Public Accounting Firm (KAP) in 2018.The sample selection was done using the purposive sampling method. The data sources used in this study are primary data. Primary data is obtained by using a questionnaire that has been structured in order to collect information from the auditor as the respondent in this study. MRA model analysiswas applied to analyze the data. The data analysis support the hypothesis: (1)client importance has negative insignificant effect towards the audit quality, dan(2) commitment of the accounting profession was able to moderatethe influence of client importance on audit quality. The results of this study can be used as reference material for KAP leaders in evaluating danperforming more strict supervision on the implementation of professional commitment of auditors when conducting audit process, because the existence of KAP depends on the quality of audits that can affect public trust. Regulators can also make very strict rules dansanctions related to violations of the accounting code of ethics danviolations of the audit process so that they can cause deterrent effects for the perpetrators dancan be used as learning for other auditors so as not to violate these rules]]>
<![CDATA[ORGANIZATIONAL JUSTICE DAN ORGANIZATIONAL MISBEHAVIOR PADA TENAGA PENJUALAN ]]>
<![CDATA[Arina, Nidya Ayu]]>;
<![CDATA[Jayanti, Aldila Dwi]]>;
<![CDATA[Yulianti, Praptini]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4 No 1 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v4i1.46048
<![CDATA[The purpose of this study was to examine the effect of organizational injustice on organization misbehavior carried out by salespeople because working as a salesperson is full of targets with pressure experienced certainly has high potential for misbehavior. Salespeople are required to achieve the target and not infrequently justify any means to meet the target. Some Previous studies found that organizational injustice can be a trigger for workers to do misbehavior actions. Then the phenomenon arises, whether someone's reasons justify their misbehavior. This research used moral justification which is a process in which an individual carries out deviant actions but the process of action seems morally justified because it seems to have a noble goal. This research was conducted on 150 sales people at 3 consumer goods companies in Surabaya Indonesia and to test statistics,Smart PLS is used. This research is expected to be an input for policy makers to reducing misbehavior and also contributes to research on organizational misbehavior. The results of this study indicate that organizational injustice has a significant effecton organization misbehavior. In addition, moral justification can mediate the influence of both variable]]>
<![CDATA[COMMUNITY PRACTICE UNTUK PERFORMANCE DAN PENDAPATAN MASYARAKAT LOKAL DESA WISATA ]]>
<![CDATA[A., Riski Isminar]]>;
<![CDATA[Nuraini, Siti]]>;
<![CDATA[Millati, Izzato]]>;
<![CDATA[Kurniawansyah, Deddy]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3 No 2 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v3i2.46049
<![CDATA[This study aims to find out the role of community practice in improving the performance of lokalcommunities and the income of lokalcommunities in Kemiren Village. This village is one of the villages targeted by the development of tourism villages by Banyuwangi Regency in line with the Ministry of Tourism program which made Banyuwangi the target of developing tourism villages. This research is a qualitative descriptive study using observation, interviews with stakeholders including village heads, BUMDes, members of the tourism conscious community with data reduction, data presentation and drawing conclusions. This study found that community practice in Kemiren Village was considered successful even though it was not maximal in improving the performance of communities around tourist villages by improving the mindset to develop to support the development of tourism villages without forgetting to preserve the environment, maintain the original culture of the village. traditional clothes for school children and civil servants on certain days, as well as contributing to increasing the income of lokalpeopleeven though the activities carried out by this community have not completely eliminated the unemployment rate or opened new jobs. This research is expected to contribute as an evaluation material that can be used by the tourism conscious community, the Village Head, other related parties to take steps to maximize existing human and natural resources, and become a reference for the development of further research.]]>
<![CDATA[THE ROLE OF ISLAMIC FINANCIAL COOPERATIVE (BMT) IN POVERTY ALLEVIATION THROUGH EMPOWERING MICRO, SMALL, AND MEDIUM ENTERPRENEURS ]]>
<![CDATA[Kamaliyah, Fitrah]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3 No 2 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v3i2.46050
<![CDATA[The purpose of this study to analyze the role of BMT on MSMEs quality of life by taking a casestudy of BMT Bina Umat Sejahtera in Yogyakarta city. A survey on 53 respondents was conducted on September-November 2015. Non-parametric tests were applied in this study to analyze correlation between variables and CIBEST, MSMPI and IPI MODEL were employed as poverty measurement tools. This study found that financing throughthe entrepreneurs was effectiveto increase their income. Age, duration of installment, financing amount, household income and expenditure before financing found as significant factorsaffecting to household income after financing. Overall, BMT's Performance was proven to be able change the quality of life of respondentsin three models of poverty measurement positively.The results of this study are expected to BMT strategies so that financing customers can improve their standard of living as well as increase their level of spirituality]]>
<![CDATA[ERP SYSTEM ADOPTION DETERMINANTS ]]>
<![CDATA[Aini, Suci Nur]]>;
<![CDATA[-, Isnalita]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3 No 2 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v3i2.46051
<![CDATA[Penelitian ini menguji faktor-faktor yang mempengaruhi penggunaan Enterprise Resource Planning (ERP) di PT Kereta Api Indonesia area operasi 8 Surabaya. Responden penelitian ini sebanyak70 pengguna sistem ERP. Pengujian hipotesis dilakukan menggunakan model SEM-PLS. Hasil penelitian ini menunjukkan bahwa karakteristik individu, karakteristik organisasi, dan karakteristik teknologi memiliki pengaruh positif yang signifikan terhadap manfaat yang dirasakan dari ERP dan persepsi kemudahan penggunaan ERP. Manfaat yang dirasakan dari ERP dan persepsi kemudahan penggunaan ERP memiliki pengaruh positif yang signifikan terhadap niat untuk menggunakan ERP. Persepsi kemudahan penggunaan ERP mempengaruhi secara positif dan signifikan terhadap manfaat yang dirasakan dari ERP. Sementara itu, niat untuk menggunakan ERP memiliki pengaruh positif yang signifikan terhadap penggunaan ERP. Hasil penelitian ini dapat digunakan sebagai pertimbangan untuk menilai efektivitas penerimaan implementasi sistem ERP. Selanjutnya, hasil penelitian ini juga dapat digunakan untuk meningkatkan pengembangan sistem ERP di masa depan.]]>
<![CDATA[PENGARUH KEPEMILIKAN KELUARGA DAN KARAKTERISTIK KOMITE AUDIT TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Dwiyanti, Kadek Trisna]]>;
<![CDATA[Astriena, Meyta]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3 No 2 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v3i2.46052
<![CDATA[This study aims to examine the effect of family ownership and audit committee characteristics on earnings management. The independent variables in this study are family ownership, audit committee size, accounting expertise of audit commitee, and audit committee's number of meetings. Earnings management as a dependent variable is measured by discretionary accrual as a proxy of earnings management. This study also uses leverage and size as control variables.The sample of this study are 81 manufacturing companies listed on Indonesia Stock Exchange (IDX) with data for a period of 2 years (2015-2016). Using multiple linear regression, this study finds family ownership, audit committee size, accounting expertise of audit committee and audit committee's number of meetings have a negaticve effect on earnings management.This study contributes to the existing literature by providing new result related to the influence of family ownership and audit committee characteristics on earnings management practice. In addition, this study offer some useful insights for policy maker in determining the most effective policy to reduce earnings management.]]>
