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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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ANALISA KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN KLATEN TAHUN 2017 – 2020 Erwin Budi Setyawan
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 2 (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.v2i2.468

Abstract

This study aims to find out how the contribution of local taxes to the local revenue of PAD and the growth of local taxes for the period 2017-202. The location of this research was carried out at the BPKAD office, Klaten Regency, this type of research was descriptive qualitative, and used data analysis techniques using ratio analysis. From this study, the following results were obtained, the contribution of local taxes to local revenue for the period 2017-2020 is quite good with an average of 47%. The largest contribution of local taxes is dominated by street lighting tax, which is 36.4%, and the growth of local taxes and local revenue in 2017-2020 was negatif correlated where the averages were 3.63% and 17.53%.
PENGARUH REWARD DAN PUNISHMENT TERHADAP KINERJA POLISI DI POLRES CILACAP Esih Jayanti; Akhmad Husain Andi
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 2 (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.v2i2.469

Abstract

Human resources are one of the main roles in an organization, including the Indonesian National Police. The higher the ability of the unit member in the Police, the higher its performance. In order for the police performance in the Cilacap Regional Police Station to be consistent and maximal, the organization must pay attention to the factors that can affect a person ability to carry out their duties and responsibilities such as the application of rewards and punishments. This study aims to examine and analyze the effect of, Reward and Punishment on Police Performance in the Cilacap Regional Police Station. This research method is descriptive quantitative, with purposive sampling technique. The sample in this study were 93 respondents who were police officers at the Cilacap Regional Police Station. To determine the magnitude of the influence of reward, and punishment on police performance, multiple linear regression analysis was used. The F test is used to examine the overall effect between Reward and Punishment with degrees of freedom (df) = k and (n-k-2) with confidence level (α = 0.05). To find out the partial effect, the T test of degrees of freedom (df) = k and (n-k-2) was used with a confidence level (α = 0.05). The results of the test can be concluded that both partially and simultaneously, reward and punishment affect the police performance in the Cilacap Regional Police Station.
PENGARUH TINGGI (RENDAHNYA) SKEPTISISME PROFESIONAL DALAM SUATU METODE BRAINSTORMING TIM AUDIT TERHADAP PENILAIAN TINGGI (RENDAHNYA) RISIKO KECURANGAN LAPORAN KEUANGAN Ahmad Try Handoko
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 2 (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.v2i2.470

Abstract

Professional skepticism is closely related to professional judgment in decision-making. Decision making is often a problem in the scope of financial statement audits. This is because there are different levels of individual professional skepticism. Therefore, this study aims to examine the effect of high (low) professional skepticism in an audit team brainstorming method on the assessment of high (low) risk of financial statement fraud. Professional skepticism and brainstorming methods are both important in producing an appropriate quality audit. This study applies a genuine experimental design with a factorial design with 64 Accounting students as respondents. Measurement of individual skepticism using the Hurtt (2010) scale, then these individuals were formed into a high professional skepticism audit team and a low professional skepticism audit team into 12 audit teams according to the number of samples. The audit team was tested using an open ended brainstorming method to assess the high (low) risk of financial statements in an audit case that the researcher had modified. The results of this study are based on the ordinal regression test conducted that there is no effect of high (low) professional skepticism in an audit team brainstorming method on the assessment of high (low) risk of financial statement fraud.
STRATEGI PEMASARAN PERUSAHAAN BARA TEKNIK YOGYAKARTA Yunita Fitri Wahyuningtyas; A. Majid Syafi’i; Eka Ambara
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 2 (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.v2i2.471

Abstract

Competition is very important for the success or failure of a company. Company competition to excel or achieve high performance by implementing strategies, aiming to achieve a profitable and strong position to stem competition in the industry. To determine the marketing strategy of the company Bara Teknik Yogyakarta. This study uses a descriptive qualitative type of research. Research informants in this study were employees of the Yogyakarta Bara Teknik Company as many as 6 people consisting of 2 admins and 4 technicians. In this study, the analysis was carried out by describing the marketing strategy of Bara Teknik Yogyakarta with a SWOT application analysis. The position of Bara Teknik Yogyakarta business sustainability strategy through SWOT and TOWS analysis is in quadrant I. With a strength of 1 and an opportunity of 0.5, it means that Bara Teknik Yogyakarta has strengths and opportunities but is at a low point when multiplied by a scale of 10%, the strength is at 10% and 5% chance so that it requires an alternative strategy for Bara Teknik Yogyakarta medium term SO strategy. Strategies that can be applied include the Strength Opportunities (SO) strategy by maximizing the strengths you have and paying attention to market opportunities. An alternative strategy that can be applied by Bara Teknik Yogyakarta after knowing the marketing position of its business is by utilizing information technology as a means of promotion and expanding market networks and by making marketing designs always updated and following the development of fashion opportunities to compete with competitors.
PENGARUH KUALITAS PRODUK, HARGA, LOKASI, DAN KUALITAS PELAYANAN TERHADAP LOYALITAS KONSUMEN MELALUI KEPUASAN KONSUMEN SEBAGAI VARIABEL INTERVENING (PADA BENTO KOPI) Sri Juniarti; Lukia Zuraida; Suci Utami Wikaningtyas
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 2 (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.v2i2.472

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas produk, harga, lokasi, dan kualitas pelayanan terhadap kepuasan konsumen, mengetahui pengaruh kepuasan konsumen terhadap loyalitas konsumen, serta mengetahui pengaruh kualitas produk, harga, lokasi, dan kualitas pelayanan terhadap loyalitas konsumen melalui kepuasan konsumen sebagai variabel intervening. Populasi pada penelitian ini yaitu konsumen Bento Kopi UAD yang pernah berkunjung minimal 1 kali. Teknik pengambilan sampel yang digunakan merupakan teknik non-probability yaitu teknik purposive sampling, dengan jumlah sampel sebanyak 100 responden. Metode analisis data yang digunakan pada penelitian ini yaitu analisis jalur dengan bantuan program olah data SPSS versi 23. Hasil penelitian menunjukkan bahwa melalui hasil analisis jalur diketahui terdapat satu variabel yang berpengaruh signifikan terhadap kepuasan konsumen yaitu kualitas produk. Sedangkan variabel yang tidak berpengaruh signifikan terhadap kepuasan konsumen yaitu harga, lokasi, dan kualitas pelayanan. Serta, terdapat pengaruh signifikan terhadap loyalitas konsumen yaitu kepuasan konsumen. Selanjutnya, berdasarkan hasil uji sobel diperoleh hasil bahwa variabel yang berpengaruh terhadap loyalitas konsumen melalui kepuasan konsumen sebagai variabel intervening yaitu kualitas produk, sedangkan variabel yang tidak berpengaruh terhadap loyalitas konsumen melalui kepuasan konsumen sebagai variabel intervening yaitu harga, lokasi, dan kualitas pelayanan.
ANALISIS DETERMINAN FAKTOR KEPUTUSAN PEMBELIAN PADA PRODUK SCARLETT Viki Kurnianti; Beta Asteria; Ruddy Trisantoso
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 2 (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.v2i2.473

Abstract

This study aims to analyze: 1) the effect of product quality on purchasing decisions for Scarlett products, 2) the influence of brand image on purchasing decisions for Scarlett products, 3) the effect of advertising on social media on purchasing decisions for Scarlett products. This study uses a quantitative approach with a survey method. The population in this study are consumers who have bought and used Scarlett products in Yogyakarta. The sampling technique used was non-probability sampling with purposive sampling technique or sampling based on certain characteristics. The sample in this study were 100 respondents. The data analysis method in this study used multiple linear regression analysis with SPSS 25 data processing program. The results showed that: 1) the product quality variable had a positive and significant effect on consumer decisions with a t count value of 2,226 greather than t table (1,984), 2) variable brand image has a positive and significant effect on consumer decisions with a t-count value of 4.423 greather than t table (1.984), 3) advertising variables on social media have a negative and insignificant effect on purchasing decisions with a t-count value of 0.704 less than t table (1.984 ). Based on the research results, the variables of product quality, brand image, and advertising on social media have an effect of 68.5% on purchasing decisions for Scarlett products in Yogyakarta and 31.5% of purchasing decisions are influenced by other variables.
ANALISIS PENJUALAN PRODUK KULINER MELALUI ONLINE PADA APLIKASI SOPHEE PLATFORM SOPHEEFOOD DI YOGYAKARTA Evi Rosalina Widyayanti
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 2 (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.v2i2.475

Abstract

This study aims to analyze the sale of culinary products through online in businesses that make sales using the Shopee application platform SopheeFood in Yogyakarta. This research was conducted with a qualitative approach with triangulation data collection techniques consisting of interviews, observations and documents. Research data is limited from business actors residing in the city of Yogyakarta as a source of informants, business actors running culinary businesses, business actors using the ShopeeFood platform application, the research was conducted during April 2022. The data were obtained from two sources, namely primary data from direct interviews and observations and secondary data. from observations and documents. Interviews were conducted on 6 culinary businesses, namely 3 food culinary and 3 beverage culinary. The business sample appoints an authorized person as a research respondent who is assigned to be an informant as a valid and credible source. The six businesses were selected with several conditions, such as the limitations of research with a high rating on the Sophee Food platform, namely Siomay Mirza (Jl. Kapt P. Tendean), Rating 4.8, Mie Gacoan (Jl. Tamansiswa): Rating 4.9; Parikesit Balok Cake (Jl. Sisingamangaraja), Rating 4.9, Buy Coffee (Jl. Kapt. P. Tendean), Rating 4.9, Kopi Promise Jiwa (Jl. Suroto Kota Baru), Rating 4.9 and Couvee (Jl. KHA. Dahlan), Rating 4.9. The results of this study are able to answer research problems where SopheeFood is felt to be very effective for business actors in the city of Yogyakarta, the advantages of ShopeeFood are very helpful and facilitate sales, the existence of a promo strategy every day is an advantage that attracts consumers, the lack of ShopeeFood the application is still often error, slow/slow so that drivers are often difficult to find which interfere with the sales process, besides that some drivers still need further guidance, and the prospect of the shopeeFood platform in the future for business actors is very good because it is getting more and more users. Thus, it is necessary to pay attention to the Shopee Platform SopheeFood Application to make improvements in terms of the application and the Human Resources (HR) of the drivers who join.
BRAND IMAGE PEMEDIASI PENGARUH ADVERTISING DAN BRAND AMBASSADOR IDOL K-POP PADA KEPUTUSAN PEMBELIAN DI TOKOPEDIA Livia Widya Purnama; Dwi Novitasari
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 2 (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.v2i2.476

Abstract

This study aims to determine the effect of advertising and brand ambassadors on purchasing decisions mediated by brand image at the Tokopedia Company. The population in this study is the people of Yogyakarta who have made online purchases at Tokopedia. The sample used in this research is 100 people with the criteria (1) respondents have used and have a Tokopedia account and are domiciled in Yogyakarta. (2) have made online purchases at Tokopedia at least 3 times. (3) able to mention at least 3 advantages of the Tokopedia application. (4) knowing the Tokopedia brand ambassador for the past year. The instrument of this research is a questionnaire on google form with validity test using convergent validity and discriminant validity, and reliability test using AVE, Cronbach alpha and composite reliability. Data analysis using Structural Equation Model (SEM). The results of this study indicate that advertising has a positive effect on brand image at Tokopedia. Brand ambassadors have a positive effect on the brand image of Tokopedia. Brand image has a positive effect on purchasing decisions at Tokopedia. Advertising has a positive effect on purchasing decisions at Tokopedia. Brand ambassadors have a negative effect on purchasing decisions at Tokopedia. Advertising has a negative effect on purchasing decisions mediated by brand image on Tokopedia. Brand ambassadors influence purchasing decisions mediated by brand image on Tokopedia.
PENGARUH BUDAYA ORGANISASI, LOCUS OF CONTROL DAN STRES KERJA TERHADAP KEPUASAN KERJA PADA SUPER DAZZEL CABANG YOGYAKARTA Wuri Pawestri; Muhammad Robi Nurwahyudi; Zaenab Alboneh
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 2 (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.v2i2.477

Abstract

Job satisfaction is a condition where employees feel satisfied with their work. People who express high satisfaction in their work tend to be more productive. The purpose of this study was to analyze the influence of organizational culture, locus of control and job stress on job satisfaction. This research was conducted on 40 respondents at Super Dazzel Yogyakarta Branch.The method used in this research is quantitative with classical assumption test and multiple linear regression analysis, namely between organizational culture variables (X­1), locus of control (X2), and job stress (X3) on job satisfaction (Y), F test ( simultaneous), t-test (partial) in order to determine how much influence locus of control organizational culture and job stress have on employee job satisfaction at Super Dazzel Yogyakrata Branch.Based on the results in this study, in general, organizational culture, locus of control and job stress have a significant effect on job satisfaction.
ANALISIS EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL ATAS PERSEDIAAN BAHAN BAKU PADA CV ARSY MULIA TAMA Lilik Ambarwati; Ika Rahmawati
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 2 (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.v2i2.478

Abstract

One of the problems that is often faced by companies, especially large processing companies is regarding the processing of good raw material supplies. Because inventory is a fairly large company asset, so if the handling is not done properly, it will cause considerable losses to the company. This study aims to determine the effectiveness of the system of internal control of raw material inventory in the adoption of COSO at CV Arsy Mulia Tama. The object in the study was CV Asry Mulia Tama which is a sugar producer company. The analytical method used is descriptive data analysis method. Data collection techniques, by observing the company, conducting interviews, and conducting literature studies with books, literature, materials obtained during lectures that are relevant to the problems studied. The results showed internal control of raw material supplies at CV Asry Mulia Tama has not been fully effective, in which the company management has implemented the concepts and principles of internal control, and there are several procedures that reflect the concept of internal control that adopts COSO. But in control activities that still need to be improved due to the existence of multiple functions in the reception and storage section.

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