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INDONESIA
Jurnal Riset Akuntansi dan Bisnis Indonesia
Published by Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha
ISSN : -     EISSN : 28081617     DOI : https://doi.org/10.32477/jrabi.v2i3
Core Subject : Economy, Humanities, Science,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Focus & Scope Jurnal Riset Akuntansi dan Bisnis Indonesia Topics covered include, but not strictly limited to: 1. Business and management strategy 2. Marketing management 3. Operations management 4. Finance and investment management 5. Entrepreneurship 6. Organisational behaviour and people management 7. Corporate social responsibility 8. Islamic business and management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 370 Documents
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STRATEGI INTEGRASI PEMASARAN PADA DESTINASI WISATA CANDI SOJIWAN Edy Budiyanto; Muhammad Subkhan; Sri Diana
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 1 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v2i1.430

Abstract

This research, actually has two major aims namely: (1) to identified potencies those are have in Sojiwan Temple Tourism Area. (2) to formulate integrated marketing strategic to enhance the number of tourist visits in Sojiwan Temple Tourism Area. To achieve the objectives, the research methods used qualitative methods. The research methods used is rasionalistic paradigm. The qualitative analysis used in this research are observation, in-depth interviews, and Focus Group Discussion. After data has collected, it will clarify with analyses needs. The findings of this research reveals: (1) that the Sojiwan Temple Tourism Area has a great potencies to develop, not only the Sojiwan Temple, but also it nature and cultural tourism. (2) integrated marketing strategic that sould be done in Sojiwan Temple Tourism Area are: determining target market, accomodating customer needs, and planning integrated marketing. Integrated marketing is very important to develop Sojiwan Temple Tourism Area, to enhance the number of visits, and to improve local revenue in Klaten District. Thus they have to having regards to the preservation because Sojiwan Temple Tourism Area is a heritage sites. Based on these findings, this research has some recommendation to the Klaten Government, the communities of Kebondalem Kidul, private sectors, and the other research. The development priority, preferable use tourism attraction development that educational basically and should be more directed towards community involvement in its management, because tourism is the industry that is involving public, private sectors, and community.
ANALISIS RETRIBUSI PARIWISATA PANTAI UNTUK MENINGKATKAN PAD KABUPATEN GUNUNGKIDUL PADA MASA PANDEMI COVID-19 Dwi Wulandari; Priyastiwi Priyastiwi
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 1 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v2i1.431

Abstract

Gunungkidul is famous for its coastal tourism, where it affects its Regional Revenue (PAD). Although, it started getting paralyzed for pandemic Covid 19. This study aims to measure how much Gunungkidul coastal tourism retribution contributes to Regional Revenue (PAD) increase, and to find out efforts taken to increase PAD through coastal tourism retribution during pandemic. This study uses quantitative descriptive research approach. The object of this study is Gunungkidul Government. Besides, this study uses primary and secondary research data. The data analysis methods uses in this study are contribution analysis, descriptive analysis and data analysis of the Miles and Huberman model. Based on the study result, it states that Gunungkidul coastal tourism retribution contributes less than 10% to Gunungkidul Regional Revenue (PAD), which is not quite significant. Several strategies were used by Gunungkidul Government in order to increase the Regional Revenue (PAD) during pandemic, namely promotion through social medias, e-ticketing for online ticket order and payment, as well as health protocol implementation in tourism sites.
PENGARUH ELECTRONIC SERVICE QUALITY (E-SERVQUAL) DAN ELECTRONIC WORD OF MOUTH (E-WOM) TERHADAP KEPUTUSAN PEMBELIAN ONLINE PENGGUNA SHOPEE Dila Damayanti; Sigit Dwi Putro
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 1 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v2i1.432

Abstract

This study aims to determine the effect of e-Service Quality and e-Word of Mouth on online purchasing decisions. The variables used in this study are independent variables consisting of e-Service Quality and e-Word of Mouth, while the dependent variable in this study is Online Purchase Decision. The type of research used is descriptive quantitative. The sampling method used in this research is purposive sampling. Data were collected using a questionnaire instrument with a Likert scale. The analytical tool in this study uses Multiple Linear Regression with the help of SPSS software. The results of the t-test indicate that the X1 (electronic service quality) variable has a significance value of 0.000 less than0.05, this means that the influence of electronic service quality on purchasing decisions at Shopee is significant. While Variable X2 (electronic word of mouth) has a significance value of 0.704 greather than 0.05, this means that the effect of electronic word of mouth on purchasing decisions at Shopee is not significant. The results of the F test show a significant value of 0.000 or the significance value of the F test is less than 0.05. This means that the third hypothesis is accepted, variables X1 (electronic service quality) and X2 (electronic word of mouth) simultaneously have a significant effect on Variable Y (purchasing decisions).
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, UMUR PERUSAHAAN DAN BOARD SIZE TERHADAP KINERJA KEUANGAN: (STUDI KASUS PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2016-2020) Sela Melania; Achmad Tjahjono
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 1 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v2i1.433

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh corporate social responsibility, ukuran perusahaan, umur perusahaan dan board size terhadap kinerja keuangan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Metode penelitian ini menggunakan metode kuantitatif dengan melakukan regresi linear berganda antara variabel corporate social responsibility, ukuran perusahaan, umur perusahaan dan board size terhadap kinerja keuangan. Metode untuk pengambilan sampel menggunakan purposive sampling berdasarkan kriteria yang telah ditentukan. Hasil penelitian ini menunjukkan bahwa variabel corporate social responsibility dan board size berpengaruh signifikan terhadap kinerja keuangan, variabel ukuran perusahaan dan umur perusahaan tidak berpengaruh signifikan terhadap kinerja keuangan. Sedangkan variabel corporate social responsibility, ukuran perusahaan, umur perusahaan dan board size secara simultan berpengaruh signifikan terhadap kinerja keuangan.
ANALISIS PENGEMBANGAN USAHA DENGAN SISTEM WARALABA PADA USAHA KULINER BEBEK MADURA BEMA Zaki Akbar Anwariansyah; Nur Widiastuti; Zulkifli Zulkifli
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 1 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v2i1.434

Abstract

The growth of interest in business, especially in the culinary, opens up opportunities to develop a business with a franchise system. This study aims to analyze business development and the efforts of culinary business owner with a franchise system. A franchise or franchising is a method of distributing products or services involving a franchisor, who establishes the brand trademark or trade name and a business system, and a franchisee, who pays a royalty and often an initial fee for the right to do business under the franchisor name and system based on franchise agreements. The research was conducted on a culinary company named BeMa Bebek Madura which has applying franchise system. This study uses a qualitative descriptive method by conducting analysis through data reduction, data presentation and drawing conclusions. The results of the research show that there are two types of franchise systems, pure franchising and product distribution franchising. There is an analysis of business criteria that run a franchise system. Business owners in running a franchise system make various efforts since the franchise agreement will be implemented until the business runs to ensure the business runs well.
EVALUASI PENGGUNAAN APLIKASI E-KINERJA DAN PEMBERIAN TAMBAHAN PENGHASILAN PEGAWAI NEGERI SIPIL DALAM MENINGKATKAN KOMITMEN PEGAWAI NEGERI SIPIL DI SEKRETARIAT DEWAN PERWAKILAN RAKYAT DAERAH KABUPATEN PACITAN Rien Anisa Nurahma; Meidi Syaflan; Suhartono Suhartono
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 1 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v2i1.435

Abstract

This study aims to identify the use of the E-Performance application and additional income for Civil Servants in increasing the commitment of Civil Servants at Secretariat of the Regional Peoples Representative Board of Pacitan Regency and to formulate what efforts must be made thus that the E-Performance application and additional income for Civil Servants can be optimal in increasing the commitment of Civil Servants at Secretariat of the Regional Peoples Representative Board of Pacitan Regency. The type of research used in this research is descriptive qualitative research. The research results show that the E-Performance application and provision of additional income for Civil Servants has not been able to increase the commitment of Civil Servants at Secretariat of the Regional Peoples Representative Board of Pacitan Regency due to the lack of Civil Servant knowledge of information technology; lack of motivation in filling out the E-Performance application; mismatch of duties, principals and functions with the appointment decree; delays in filling out E-Performance application; network error or the application is under maintenance; the nominal of the additional income is still lower than other regions, additional income for Civil Servants is not commensurate with the workload of employees, and a fairly large nominal range among position classes.
PENGARUH KOMPENSASI, PELATIHAN KARYAWAN DAN KOMPETENSI TERHADAP PRODUKTIVITAS KERJA DI PT MATAHARI DEPT STORE ARTOS MALL MAGELANG Sivensius Taek; Syeh Assery
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 1 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v2i1.436

Abstract

This study aims to analyze the effect partially and simultaneously between compensation, job training and competence on work productivity using primary data from questionnaires. The population in this study were all employees of MSD Artos Mall Magelang and the research sample was determined by probability sampling method with simple random technique to obtain 50 sample.The results of multiple linear regression analysis obtained a significance value of F test of 0,000 less than 0,05. These results sshow that simultaneously compensation, job training and competence have a significant effect on work productivity. While the results of the partial the obtained the correlation coefficient of the compensation variable 4,346 with a sig value of 0,000 less than 0,05, job training variable 0,520 with a sig value of -0,048 greather than0,05 and the competency variable 1,294 with a sig value of 0,000 less than 0,05. So that partially compensation and competence variables have a significant effect on job training productivity and have no effect on work productivity.
FAKTOR-FAKTOR YANG MEMPENGARUHI LOYALITAS PENGGUNA INTERNET BANKING BANK MANDIRI DI JAKARTA Arif Suwarjono
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 1 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v2i1.437

Abstract

Penelitian ini menganalisis pengaruh orientasi pasar dan inovasi produk terhadap keunggulan bersaing untuk meningkatkan kinerja pemasaran. Rumusan masalah adalah bagaimana menciptakan keunggulan bersaing untuk meningkatkan kinerja pemasaran. Penelitian ini menggunakan data 121 kuesioner yang dikumpulkan dari kuesioner internet banking Bank Mandiri cabang Jakarta sebagai sampelnya. Alat analisis data yang digunakan adalah Structural Equation Modelling (SEM) pada program AMOS 20. Hasil analisis data menunjukan bahwa model penelitian mempunyai kesesuaian/fit yang baik dan semua hipotesis penelitian dapat dibuktikan. Kesimpulan yang diambil adalah kemudahan dan kemanfaatan berpengaruh positif dan signifikan terhadap kepercayaan nasabah dan selanjutnya kepercayaan nasabah berpengaruh positif dan signifikan terhadap loyalitas nasabah. Berdasarkan hasil penelitian dapat diambil kesimpulan bahwa diantara kedua faktor yang mempengaruhi kepercayaan nasabah (kemudahan dan kemanfaatan) didapatkan kesimpulan bahwa kemudahan merupakan faktor yang paling dominan pengaruhnya terhadap kepercayaan nasabah. Implikasi manajerial yang dapat disarankan oleh penelitian ini adalah kebijakan yang menitikberatkan pada penerapan kemudahan pada internet banking. Penelitian ini memberikan beberapa keterbatasan penelitian serta agenda penelitian mendatang yang bisa dilakukan pada penelitian lanjutan.
PENGARUH ADVERTISING, PERSONAL SELLING, SALES PROMOTION DAN PUBLICITY TERHADAP KEPUTUSAN MEMILIH PGRI YOGYAKARTA: (STUDI PADA MAHASISWA TAHUN PERTAMA TAHUN AKADEMIK 2018/2019) Restu Dwi Nugraeni; Lukia Zuraida; Indita Dwi Ariani
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 1 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v2i1.438

Abstract

This study aims to determine the effect of Advertising, Personal Selling, Sales Promotion dan Publicity of decision making in Universitas PGRI Yogyakarta. This type of research is descriptive quantitative, with the type of associative research. Population and sample in this research are college student of Universitas PGRI Yogyakarta counted 92 people. Data collection using Likert scale, with five alternative answers. Methods of data collectoin using questionnaires with multiple linier regression analysis techniques using SPSS program. The result of this research is Advertising, Personal Selling, Sales Promotion and Publicity influencing decision making of choosing Universitas PGRI Yogyakarta 38,3% and the rest equal to 61,7% influenced by the other factors. From the partial test, the most influential in decision making of choosing is advertising, while Personal Selling dan Publicity have no influence in decisoin making of choosing.
ANALISIS PENGARUH BUDAYA ORGANISASI DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI PADA DINAS KESEHATAN KABUPATEN KEBUMEN Ucih Mardiasih; Uswatun Chasanah; Muhammad Yusli
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 1 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v2i1.442

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh budaya organisasi dan lingkungan kerja terhadap kinerja pegawai pada Dinas Kesehatan Kabupaten Kebumen. Populasi penelitian adalah seluruh pegawai Dinas Kesehatan Kabupaten Kebumen yang berjumlah 120 orang, sedangkan sampel berjumlah 60 pegawai. Instrumen pengumpulan datanya menggunakan kuesioner yang telah diuji validitas dan reliabilitasnya menggunakan bantuan program SPSS for Windows. Data-data yang terkumpul dari hasil kuesioner selanjutnya dianalisis menggunakan analisis regresi, yang sebelumnya telah dilakukan uji prasyarat analisis meliputi uji normalitas, multikolinearitas, dan heterokedastisitas. Setelah dilakukan analisis data, diperoleh hasil dan kesimpulan sebagai berikut: (1) budaya organisasi secara parsial berpengaruh positif dan signifikan terhadap kinerja pegawai Dinas Kesehatan Kabupaten Kebumen (p=0,001). (2) lingkungan kerja secara parsial berpengaruh positif dan signifikan terhadap kinerja pegawai Dinas Kesehatan Kabupaten Kebumen (p=0,005). (3) secara simultan budaya organisasi dan lingkungan kerja mempunyai pengaruh positif dan signifikan terhadap kinerja pegawai Dinas Kesehatan Kabupaten Kebumen (p=0,000). Budaya organisasi dan lingkungan kerja secara bersama-sama memberikan pengaruh 66,5% persen terhadap naik turunnya kinerja pegawai Dinas Kesehatan Kabupaten Kebumen, sedangkan pengaruh variabel-variabel lain selain kedua variabel tersebut sebesar 33,5%.

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