cover
Contact Name
Isty Murdiani
Contact Email
jrabi@stieww.ac.id
Phone
+6281904130177
Journal Mail Official
jrabi@stieww.ac.id
Editorial Address
Jl. Lowanu Sorosutan UH VI / 20, Sorosutan, Umbulharjo, Kota Yogyakarta, Daerah Istimewa Yogyakarta 55162, Indonesia
Location
Kota yogyakarta,
Daerah istimewa yogyakarta
INDONESIA
Jurnal Riset Akuntansi dan Bisnis Indonesia
ISSN : -     EISSN : 28081617     DOI : https://doi.org/10.32477/jrabi.v2i3
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
Articles 370 Documents
PENGARUH BAURAN PEMASARAN TERHADAP KEPUTUSAN MASYARAKAT MENJADI PELANGGAN PDAM SLEMAN DAERAH ISTIMEWA YOGYAKARTA Mursyid Mursyid; Muhammad Fatkhurohman Albashori
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 3 (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.v2i3.549

Abstract

The purpose of this study was to determine 1) the influence of the product on the community decision to become a customer of PDAM Sleman DIY, 2) the influence of price on the community decision to become a customer of PDAM Sleman DIY, 3) the influence of distribution on the community decision to become a customer of PDAM Sleman DIY, 4) the effect of promotion on the community decision to become a customer of PDAM Sleman DIY, and 5) the effect of the curious mix consisting of product, price, distribution and promotion simultaneously on the community decision to become a customer of PDAM Sleman DIY. The results of the study concluded that 1) The product has a significant influence on customer decisions of PDAM Sleman. This is evidenced by the t arithmetic value of 6.471, 2) Price has a significant influence on customer decisions of PDAM Sleman. This is evidenced by the t-count value of 3.157, 3) Distribution has a significant influence on customer decisions of PDAM Sleman. This is evidenced by the t value of 7.033, 4) Promotion has a significant influence on customer decisions of PDAM Sleman. This is evidenced by the value of t count of 5.173, and 5) Product, price, distribution and promotion together have a significant influence on customer decisions of PDAM Sleman. This is evidenced by the calculated F value of 74,316.
PENGARUH KUALITAS PELAYANAN KESEHATAN DAN FASILITAS RUMAH SAKIT TERHADAP KEPUASAN PASIEN RAWAT JALAN DI RUMAH SAKIT KIA PKU MUHAMMADIYAH KOTAGEDE YOGYAKARTA Ary Subiyantoro; Prihartanto Eko W; Purwanta Purwanta; Nabilah Bilqis
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 3 (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.v2i3.551

Abstract

This study aims to determine how much influence the quality of health services and hospital facilities have on outpatient satisfaction at the PKU Muhammadiyah Kotagede KIA Hospital, Yogyakarta, partially or simultaneously. The method used in this study is a quantitative method, where data collection uses a questionnaire. The sample in this study amounted to 30 employees, where these employees served at KIA PKU Muhammadiyah Hospital Kotagede Yogyakarta. Validity test which shows that the statement in this study is valid, while the reliability test using Cronbach Alpha is declared reliable. This study uses multiple linear regression analysis. The results of this analysis indicate that: (1) Health Service Quality has a positive effect on outpatient satisfaction of 0.318. (2) Hospital facilities have a positive effect on outpatient satisfaction of 0.334.
KONTRIBUSI RETRIBUSI PARKIR TERHADAP PENDAPATAN ASLI DAERAH PEMERINTAH KABUPATEN PACITAN Sulastiningsih Sulastiningsih; Hasanah Setyowati; Mada-o Puteh; Yulyana Edin Saputri
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 1 (2023): 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.v3i1.552

Abstract

The purpose of this study was to determine (1) the growth of parking retribution receipts from 2016 to 2020, (2) the effectiveness and efficiency of parking retribution receipts from 2016 to 2020, (3) the contribution of parking retribution receipts to PAD from 2016 until 2020. This type of research is descriptive qualitative. Data obtained by conducting interviews and documentation. Data analysis techniques used are quantitative analysis techniques and qualitative analysis techniques. The results of data analysis show that (1) The growth of parking retribution revenue in Pacitan City in 2017 was 32.2%; in 2018 by 53.2%; this means that the growth is positive while in 2019 the growth was negative, namely only (14.6%), in 2020 53.4% (2) The effectiveness of parking retribution receipts in Pacitan City from 2016 to 2020 reached an average of 6.069% per year. year. This shows that the acceptance of parking fees in Pacitan City is not effective while the efficiency of parking retribution receipts in Pacitan City reaches an average of 35.1% per year. This shows that the receipt of parking fees in Pacitan City is efficient. The contribution of Parking Retribution Revenue to Regional Original Revenue is 77.19% in 2016 61.65% in 2017 76.41%, in 2018 80.68% while in 2019 it was 81.94%. In 2020 it was 85.27%, increasing every year.
PENGARUH KEPERCAYAAN, KEMUDAHAN DAN PERSEPSI RISIKO MENGGUNAKAN E-COMMERCE TERHADAP KEPUTUSAN PEMBELIAN ONLINE DI TOKOPEDIA.COM Yunita Fitri Wahyuningtyas; Marlina Sari Weasaga
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 3 (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.v2i3.554

Abstract

This study aims to find out the influence of convenience and risk perception, both racially and simultaneously on online purchasing decisions at tokopedia.com. This study used a quantitative approach by collecting data through a survey method. The population in this study were users of tokopedia.com in the Umbulharjo area of Yogyakarta City. The sampling technique used a purposive sampling method, which is based on the criteria of tokopedia.com users in the Umbulharjo area of Yogyakarta City who has purchased online at tokopedia.com. A sample of 100 respondents with data collection techniques using a questionnaire. The validity test of the instrument used confirmatory factor analysis, while the reliability test used Cronbach alpha. The analysis technique used is multiple linear regression analysis. The results of this study indicate that: (1) Trust has a positive effect on purchasing decisions, as evidenced by the t value of 2.784 with a significance value of 0.006 less than 0.05 and the regression coefficient having a positive value of 0.189. (2) convenience has a positive effect on purchasing decisions, as evidenced by the t value of 5.406 with a significance value of 0.000 less than 0.05 and the regression coefficient having a positive value of 0.346. (3) perceived risk has a positive effect on purchasing decisions, as evidenced by the t value of 4,848 with a significance value of 0.000 less than 0.05 and the regression coefficient having a positive value of 0.287. (4) Trust, Convenience and Risk Perception simultaneously have a positive effect on purchasing decisions, as evidenced by the results of F count of 74.526 greather than 2.70 with a significance of 0.000. (5) The magnitude of the influence of Trust, Convenience, and Risk Perception on purchasing decisions (Adjusted R Square) is 69%. The regression equation obtained is Y = 4.548 + 0.189X₁ + 0.346X₂ + 0.287X₃ + e.
IMPLEMENTASI BUDAYA KERJA, MOTIVASI DAN KINERJA KARYAWAN DI ERA REVOLUSI INDUSTRI 4.0 PADA OTTOPAY YOGYAKARTA Yunita Fitri Wahyuningtyas; Valena Valena
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 1 (2023): 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.v3i1.555

Abstract

Tujuan penelitian ini untuk mengetahui implementasi budaya kerja, motivasi dan kinerja karyawan di era industri 4.0 pada OttoPay Yogyakarta. Penelitian ini merupakan penelitian kualitatif menggunakan metode wawancara mendalam (in-depth interview), observasi dan dokumentasi. Subjek penelitian adalah pihak Branch Manager, Branch Controller, SPV dan Team Leader OttoPay Yogyakarta serta Sales. Adapun objek penelitian yaitu budaya kerja, motivasi dan kinerja karyawan era revolusi industri 4.0 di Perusahaan OttoPay Yogyakarta. Agar nilai kebenaran secara ilmiah dapat teruji serta memiliki nilai, maka dalam penelitian ini dilakukan wawancara mendalam (in-depth interview), observasi dan dokumentasi atas data yang ditemukan dari lapangan. Dampak positif dari kemajuan era industry 4.0 adalah efisiensi waktu kerja karyawan yang semuanya bisa dimonitor tidak harus secara langsung tetapi bisa melalui pelaporan via Handphone atau Online. Budaya kerja yang tercipta pada perusahaan yaitu dari Offline menjadi Online serta motivasi dalam bekerja dengan memberikan fasilitas pelatihan dari perusahaan yang mengarah pada aplikasi digital.
PENGARUH DER (DEBT TO EQUITY RATIO), PROFITABILITAS DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Sulastiningsih Sulastiningsih; Annasya Isna Khanifa; Hasanah Setyowati
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 3 (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.v2i3.556

Abstract

Penelitian ini bertujuan untuk mengetahui hasil pengaruh DER (Debt to Equity Ratio), Profitabilitas, dan Kepemilikan Manajerial terhadap nilai perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016-2020, baik secara parsial maupun simultan. Variabel yang diteliti yaitu : DER (Debt to Equity Ratio), Profitabilitas (ROA), dan Kepemilikan Manajerial dan nilai perusahaan yang diproksikan dengan nilai Price Book Value (PBV). Populasi dalam penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2020. Sampel dalam penelitian ini sebanyak 7 perusahaan makanan dan minuman yang diperoleh dengan teknik purposive sampling. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil dari penelitian dengan menggunakan analisis regresi linier berganda menunjukkan bahwa secara parsial DER (Debt to Equity Ratio) dan Profitabilitas tidak berpengaruh terhadap nilai perusahaan sedangkan Kepemilikan Manajerial berpengaruh signifikan terhadap nilai perusahaan. Hasil dari perhitungan secara simultan (bersama-sama) menunjukkan bahwa variabel DER (Debt to Equity Ratio), Profitabilitas, dan Kepemilikan Manajerial berpengaruh signifikan terhadap nilai perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020.
ANALISIS PENGARUH KUALITAS PELAYANAN, KEBERAGAMAN PRODUK, HARGA DAN LOKASI TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN DI ALFAMIDI TRITUNGGAL YOGYAKARTA Muhamad Ghufron; Lukia Zuraida
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 3 (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.v2i3.557

Abstract

Penelitian ini bertujuan untuk mengetahui: (1) pengaruh kualitas pelayanan terhadap keputusan pembelian pada pelanggan Alfamidi Tritunggal Yogyakarta, (2) pengaruh keberagaman produk terhadap keputusan pembelian pada pelanggan Alfamidi Tritunggal Yogyakarta, (3) pengaruh harga terhadap keputusan pembelian pada pelanggan Alfamidi Tritunggal Yogyakarta, dan (4) pengaruh lokasi terhadap keputusan pembelian pada pelanggan Alfamidi Tritunggal Yogyakarta (5) pengaruh kualitas pelayanan, keberagaman produk, harga, dan lokasi terhadap keputusan pembelian pada pelanggan Alfamidi Tritunggal Yogyakarta. Penelitian ini menggunakan metode asosiatif kausal dengan menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah konsumen yang pernah melakukan pembelian di Alfamidi Tritunggal Yogyakarta. Teknik pengambilan sampel menggunakan accidental sampling dengan jumlah sampel sebanyak 100 orang. Teknik pengumpulan data menggunakan kuesioner yang telah diuji validitas dan reliabilitasnya. Teknik analisis data menggunakan regresi berganda. Hasil penelitian menunjukkan bahwa: (1) kualitas pelayanan berpengaruh positif terhadap keputusan pembelian pada pelanggan Alfamidi (t hitung =1.675; nilai signifikansi 0,097less than0,05; dan koefisien regresi = 0,159). (2) keberagaman produk berpengaruh positif terhadap keputusan pembelian pada pelanggan Alfamidi (t hitung = 4.720; nilai signifikansi 0,000less than0,05; dan koefisien regresi = 0,395). (3) harga berpengaruh positif terhadap keputusan pembelian pada pelanggan Alfamidi (t hitung = 4.206; nilai signifikansi 0,000less than0,05; dan koefisien regresi = 0,366). (4) lokasi tidak berpengaruh terhadap keputusan pembelian pada pelanggan Alfamidi (t hitung = 0,472; nilai signifikansi 0,638 lebih dari 0,05; dan koefisien regresi = 0,038); dan (5) kualitas pelayanan, keberagaman produk, harga, dan lokasi berpengaruh secara bersama-sama terhadap keputusan pembelian pada pelanggan Alfamidi Tritunggal Yogyakarta (F hitung= 47,673 dengan signifikansi 0,000less than0,05).
PENGARUH KEPEMIMPINAN, KECERDASAN EMOSIONAL DAN IKLIM KERJA TERHADAP KINERJA GURU PNS DI SMP NEGERI 1 KEBUMEN Deni Ardiansah; Dani Rizana
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 1 (2023): 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.v3i1.558

Abstract

This study aims to determine the effect of leadership, emotional intelligence, and work climate on the performance of civil servant teachers at SMP Negeri 1 Kebumen. The sampling technique used is a saturated sample, which is taking a sample as a whole or all members of the population are used as samples. Respondents in this study were civil servant teachers totaling 35 people. This study uses descriptive and statistical analysis methods to test validity, reliability test, multicollinearity test, heteroscedasticity test, normality test, multiple linear regression analysis, partial test, simultaneous test, and coefficient of determination. The test in the t test shows that leadership has an effect on the performance of PNS teachers at SMP Negeri 1 Kebumen. Emotional intelligence has no effect on the performance of civil servant teachers at SMP Negeri 1 Kebumen. Work climate affects the performance of PNS teachers at SMP Negeri 1 Kebumen. The test in the f test shows that leadership, emotional intelligence, and work climate together affect the performance of PNS teachers at SMP Negeri 1 Kebumen.
STRATEGI PEMASARAN PT SANGHIANG PERKASA DALAM MENINGKATKAN PENJUALAN PRODUK Muhammad Awal Satrio Nugroho; Istriana Istriana
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 3 (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.v2i3.559

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. PT. Sanghiang Perkasa (Kalbe Nutritionals). During the current pandemic the company PT. Sanghiang Perkasa (Kalbe Nutritionals) Yogyakarta is planning a strategy to be able to survive in the face of competition with other business players and be able to increase product sales. To find out the marketing strategy of PT Sanghiang Perkasa in Increasing Product Sales. Methods: This study uses a descriptive qualitative type of research. Data collection techniques using interviews, observation and documentation. In this study, the analysis was carried out by describing the marketing strategy of PT Sanghiang Perkasa in increasing product sales. The position of PT Sanghiang Perkasa business sustainability strategy through a SWOT analysis is in quadrant I, with a strength of 0.5 (5%) and an opportunity of 0.4 (4%). This shows that strengths and opportunities are still below 50%, meaning that PT Sanghiang Perkasa has strengths and opportunities but is at a low point so that it requires an alternative strategy for PT Sanghiang Perkasa medium-term SO strategy. Strategies that can be applied include the Strength Opportunities (SO) strategy by maximizing the strengths and paying attention to market opportunities. An alternative strategy that can be applied by PT Sanghiang Perkasa after knowing its business marketing position is to maintain and improve the quality of products and services to consumers. Increased sales of PT. Sanghiang Perkasa indicates a good marketing performance, and of course it has a very positive effect on the survival of the company.
PENGARUH HARGA DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN PERUMAHAN PT PURILAND DEVELOPMENT NASIONAL PURWOREJO TAHUN 2022 Muhammad Fatkhurohman Albashori; Himawan Agung Nugroho
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 1 (2023): 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.v3i1.560

Abstract

Pembelian terhadap suatu produk tidak sesederhana yang konsumen pikirkan, diperlukan informasi yang cukup untuk membuat sebuah keputusan. Adanya informasi melalui brosur, informasi melalui media masa lainnya bahkan informasi dari orang lain sangat penting untuk memutuskan pembelian, terutama terkait harga dan apa yang diperoleh setelah melakukan pembelian. Tujuan daripada penelitian ini adalah untuk mengetahui seberapa besar pengaruh harga dan promosi terhadap keputusan membeli produk berupa perumahan di PT. Puriland Development Nasional Purworejo. Sampel dalam penelitian ini adalah 65 pelanggan PT Puriland Development Nasional di Kab. Purworejo yang dijadikan responden penelitian dan berfungsi mewakili populasinya. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah dengan teknik Purposive Sampling, teknik pengambilan sampel didasarkan atas tujuan tertentu. Hasil penelitian ini adalah : Secara parsial variabel harga (X1) berpengaruh positif dan signifikan terhadap keputusan membeli yang dibuktikan oleh nilai sig. 0,000 dan T-hitung = 3,314 lebih dari T-tabel = 1,995. Secara parsial variabel promosi (X2) berpengaruh positif dan signifikan terhadap keputusan yang dibuktikan oleh nilai sig. 0,000 dan T-hitung = 5414 lebih dari T-tabel = 1,995. Secara bersama-sama faktor-faktor harga (X1), dan promosi (X2) berpengaruh positif dan signifikan terhadap keputusan yang dibuktikan oleh nilai sig. 0,000 dan F-hitung = 85,326 lebih dari F-tabel = 3,145. Variabel promosi merupakan variabel yang dominan berpengaruh terhadap keputusan yang dibuktikan oleh nilai sig. 0,000 dan T-hitung = 5,450 lebih dari T-tabel = 1,265.