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Isty Murdiani
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Jl. Lowanu Sorosutan UH VI / 20, Sorosutan, Umbulharjo, Kota Yogyakarta, Daerah Istimewa Yogyakarta 55162, Indonesia
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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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PERAN PENGETAHUAN AKUNTANSI DAN KEPRIBADIAN WIRAUSAHA DALAM PENGAMBILAN KEPUTUSAN INVESTASI Nurani Putri Ayulansae; Priyastiwi Priyastiwi
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.v2i3.572

Abstract

Accounting information is information needed by an entrepreneur to make investment decisions. A good entrepreneurial personality will make someone want to continue to develop the business they already have, one way to develop an existing business is to invest. The recording of financial transactions is very important for the profit to be achieved for business continuity so that the business does not stop in the middle of the road. However, currently many entrepreneurs do not have good accounting knowledge, so many entrepreneurs do not record transactions in their businesses so that no financial information is generated to make investment decisions. This study aims to determine the existence of a positive and significant relationship between accounting knowledge and entrepreneurial personality on the use of accounting information in making investment decisions. The data analysis technique used is multiple linear regression analysis technique. The results of this study indicate that accounting knowledge and entrepreneurial personality have a positive and significant effect on the use of accounting information in making investment decisions.
STRATEGI PENINGKATAN KUALITAS PRODUK PERUSAHAAN BATIK: Studi Kasus Perusahaan Batik Nilo Suhartono Suhartono; Fajar Prasetiyo
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.v2i3.573

Abstract

Batik Nilo is a company engaged in the batik industry. The purpose of this research is to formulate the right strategy to be applied to the company. Data collection techniques used are observation, documentation, and interviews. Data analysis technique using IE matrix and SWOT matrix. The strategy obtained to determine the strategy to improve product quality, the results in Quadrant 1 are to support the aggressive Growth Oriented Strategy with the following strength and opportunity points: continue to increase the variety of motifs, maintain and improve the quality of natural coloring, and use quality raw materials.
STRATEGI PENINGKATAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH: Studi pada Inspektorat Kabupaten Temanggung Meidi Syaflan; Eny Sulistiarini
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.v2i3.574

Abstract

The results of the evaluation of the performance accountability system of the Inspectorate Temanggung Regency have not been optimal. The research method used in this study is the Qualitative Research Method, which is descriptive analysis in the form of written or spoken words from the observed behavior, while the purpose of this study is to analyze what factors cause the accountability of the performance of Inspectorate Temanggung Regency not to comply with targets set and to formulate efforts to improve the performance of Inspectorate Temanggung Regency. The factors that cause the accountability of the performance of the Temanggung Regency is not optimal, namely the review of the Main Performance Indicators and the Renstra Review has not been carried out routinely, the report on the action plan has not been available, rewards and punishments have not been applied in achieving performance and reporting performance, and performance measurement has not used technology. information. Efforts that must be made by Inspectorate Temanggung Regency in increasing the value of SAKIP, namely Inspectorate Temanggung Regency must review the Main Performance Indicators and Review the Renstra Document of Inspectorate Temanggung Regency for 2019-2023, the Action plan that has been made by Inspectorate Temanggung Regency must be followed up with a report on the implementation of the plan Actions, rewards and punishments should be given to employees who have achieved good performance and reported performance and performance measurement should use information technology.
UPAYA PENINGKATAN KINERJA KARYAWAN PADA VENDOR SABLON CROWNIC APPAREL YOGYAKARTA Muhammad Subkhan; Farda Adlhan Nur
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.v2i3.575

Abstract

Penelitian ini bertujuan untuk mengetahui upaya peningkatan kinerja karyawan ditujukan kepada Owner Vendor Sablon Crownic Apparel, menyusun strategi peningkatan kinerja karyawan, dan mendeskripsikan faktor internal dan eksternal yang mendorong kinerja karyawan vendor sablon crownic apparel. Dalam penelitian ini menggunakan metode deskriptif kualitatif dengan analisis tentang analisis upaya peningkatan kinerja karyawan pada Crownic Apparel. Teknik pengumpulan data menggunakan teknik wawancara, pengamatan (observasi), dan studi dokumen. Adapun langkah-langkah dalam teknik analisis data dalam penelitian ini adalah reduksi data, penyajian data, dan penyimpulan atau verifikasi. Hasil dari penelitian ini menunjukkan bahwa perusahaan Crownic Apparel telah melakukan upaya peningkatan kinerja karyawan. Dengan pemberian pelatihan-pelatihan secara eksternal serta dengan mentoring yang selalu dilakukan oleh manajer di setiap inovasi maupun teknik-teknik baru dalam pekerjaan. Karyawan yang berprestasi akan diberikan sebuah penghargaan oleh perusahaan.
PENGARUH UKURAN PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING : STUDY PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA DI BEI PERIODE 2016-2020 Achmad Tjahjono; Yohanes Ambar Setyawan; Agung Slamet Prasetyo
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.v2i3.576

Abstract

This study aims to determine the effect of firm size and institutional ownership on tax avoidance with profitability as an intervening variable. The population of this research is all manufacturing companies in the basic and chemical industry sectors on the IDX for the 2016-2020 period. The sampling method used nonprobability sampling method with purposive sampling technique. The data analysis technique used the classical assumption test, namely the multicollinearity test, autocorrelation test, heteroscedasticity test and normality test. Hypothesis testing using path analysis (path analysis). The results of the study conclude that: (1) Firm size has a positive and significant effect on profitability, (2) institutional ownership has a positive and significant effect on profitability, (3) Profitability has a positive effect and significant to tax avoidance as measured by the effective tax rate, (4) Company size has a positive and significant effect on tax avoidance as measured by the effective tax rate, (5) Institutional ownership has a positive and significant effect on tax avoidance as measured by the effective tax rate, (6) Profitability is not able to provide a significant influence between firm size and tax avoidance, (7) Profitability is not able to provide a significant influence between institutional ownership and tax avoidance.
PENGARUH KOMPENSASI DAN BEBAN KERJA TERHADAP KINERJA KARYAWAN TOKO HAPPY MOTOR Linawati Linawati; Ary Sutrichastini; Ari Pradana
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.v3i1.577

Abstract

Tujuan penelitian ini adalah untuk melihat pengaruh kompensasi dan beban kerja terhadap kinerja karyawan Toko Happy Motor yang digunakan adalah metode kuantitatif dengan pembagian kuesioner. Teknik pengambilan sampel mengunakan sampel jenuh, penelitian ini dilakukan di Toko Happy Motor dari bulan Januari sampai Febuari 2022. Data penelitian ini diperoleh dari 44 responden yang digunakan sebagai sampel penelitian kuesioner yang digunakan terdiri dari 20 pernyataan yang mengenai variabel kompensasi, beban kerja dan kinerja karyawan. Metode analisis data menggunakan Analisis Regresi Berganda. Hasil penelitian menunjukkan bahwa hipotesis 1 diterima yaitu kompensasi berpengaruh positif terhadap kinerja karyawan dengan nilai signifikansi sebesar 0,000less than0,05. Hipotesis 2 diterima yaitu Beban Kerja mempunyai pengaruh negatif terhadap Kinerja karyawan dengan nilai signifikansi t sebesar 0,032 less than0,05 dan hipotesis 3 diterima yaitu Kompensasi dan Beban Kerja secara simultan mempunyai pengaruh positif terhadap Kinerja karyawan.
ANALISIS PENGELOLAAN DAN DAMPAK LINGKUNGAN SERTA BIAYA LINGKUNGAN PADA PEMBANGUNAN JALAN TOL PT. JOGJA SOLO MARGA MAKMUR. PUSAT Krisna Maulana Redondo; Muda Setia Hamid
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.v3i1.578

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas pengelolaan dampak lingkungan PT. Jogja Solo Marga Makmur Pusat berdasarkan PSAK tahun 2009 dan Hansen Mowen (2009). Penelitian sangat penting bagi setiap perusahaan yang memiliki kegiatan yang melibatkan lingkungan dan pengaruhnya terhadap lingkungan. Penelitian ini menggunakan objek salah satu perusahaan Badan Usaha Milik Negara (BUMN) yang bergerak pada bidang pembuatan jalan tol yaitu PT. Jogja Solo Marga Makmur. Penelitian ini menggunakan metode penilitian kualitatif dengan pendekatan diskriptif. Teknik pengumpulan data dengan cara Teknik wawancara bebas terpimpin dan dokumentasi. Peneliti juga melakukan pengamatan terhadap proses pembangunan jalan tol. Hasil dari penelitian ini menunjukan pengelolaan dampak lingkungan yang dilakukan perusahaan sudah baik, dapat dilihat dari beberapa program yang terdapat pada fakta lapangan maupun pada laporan biaya lingkungannya. Dalam proses pembangunan ini tidak hanya dampak lingkungan saja yang dihasilkan seperti kualitas udara yang tercemar, terdapat juga beberapa dampak sosialnya seperti pemukiman milik warga yang dinilai berada pada jalur pembangunan jalan tol. Penyusunan laporan biaya lingkungan sesuai dengan prinsip dalam Pernyataan Standar Akuntansi Keuangan (PSAK) tahun 2009. Namun belum mengacu secara komprehensif konsep Hansen Mowen (2009).
STRATEGI PENGEMBANGAN BENDUNG TEGAL SEBAGAI OBJEK DAN DAYA TARIK WISATA ALAM DI DESA WISATA KEBONAGUNG KAPANEWON IMOGIRI KABUPATEN BANTUL Eko Martanto; Ariel Ardi Tipau
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.v2i3.579

Abstract

Bendung Tegalin Kapanewon Imogiri, Bantul Regency, Yogyakarta is one of the dams built to stem the flow of the Opak River to irrigate the surrounding rice fields. Besides functioning as irrigation, this dam was also developed as a tourist area by the local government. The development of Bendung Tegal Tourism is absolutely necessary because this can encourage the improvement of the economic conditions of the residents around it. Community participation is carried out in the development of the Tegal Weir tourism object by making monthly contributions for the people in the Kebonagung Tourism Village itself in the form of providing voluntary funds. Where the funds were obtained from the local community and youth youth organizations who participated in the management and development of the Tegal Dam tourist attraction. In addition, it is also necessary to improve both facilities and infrastructure to increase the level of tourist visits to the Bendung Tegal and in addition to the need for effective promotional media so that the Bendung Tegal Tourism Object is increasingly known by thepublic.
UPAYA KPP PRATAMA MAGELANG UNTUK MENINGKATKAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM PELAPORAN SPT TAHUNAN PAJAK PENGHASILAN TAHUN PAJAK 2015-2019 Erwin Budi Setyawan
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 4 (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.v2i4.605

Abstract

This study discusses how the level of compliance of individual taxpayers in reporting the Annual Income Tax Return at the Pratama Magelang Tax Office where from the results of the research conducted, the results show that the level of participation of individual taxpayers in reporting annual tax returns has fluctuated increases and decreases. In 2015 the level of compliance dropped to 45.60%, still at a low level because of the 79,383 individual taxpayers, only 36,205 taxpayers reported on time. Then in 2016 there was a fairly high increase in compliance compared to previous years and reached a high level, although the number of registered taxpayers who were required to report SPT decreased compared to the previous year. In 2016, the level of compliance reached 79.39%, of which there were 45,637 taxpayers who reported on time out of 57,484 registered taxpayers who are required to submit an SPT. Furthermore, in 2017 there was an increase in the number of registered taxpayers with SPT compared to 2016, which amounted to 70.075 taxpayers. However, in 2017 the level of compliance has decreased to only 58.64% and is at the Medium level because of the 70.075 registered taxpayers who are required to submit an SPT, only 41.090 taxpayers report on time. In 2018 there was an increase in compliance by 1.86% from 2017, which was 60.50%. There are 56,533 registered taxpayers who are required to submit an SPT and who report on time are 34,203 taxpayers and are at the Medium level. Then in 2019 there was an increase again in the number of individual taxpayers who were registered as required to submit an SPT to 60.735, an increase of 4,202. With the number of individual taxpayers who report their SPT on time is 60,231 which results in the percentage being 79.43% with high criteria. Furthermore, if the average compliance level of individual taxpayers in reporting the annual income tax return for the 2015-2019 tax year, the compliance rate is 64.58%. Efforts made by KPP Pratama Magelang to increase the number of mandatory STP reporting for Individual Income Taxes for 2015-2019 are to create programs in order to increase the number of annual SPT reports.), Personal counseling to Taxpayers by AR (Account Representative) at KPP Pratama Magelang, Extension to new Taxpayers by the Extensification Section through Tax Class.
PERENCANAAN PAJAK, KOMITE AUDIT, NILAI PERUSAHAAN DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Wisnu Haryo Pramudya; Slamet Herutono
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 4 (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.v2i4.606

Abstract

This study aims to test whether tax planning affects firm value (H1), examine whether the audit committee affects firm value (H2), examine whether firm size affects firm value (H3), examine whether firm size moderates the effect of tax planning on firm value (H4), and examines whether firm size moderates the effect of the audit committee on firm value (H5). This study takes financial statement data from contractor and real estate companies listed on the Indonesia Stock Exchange for the period 2018 to 2020. The analysis used to test the hypothesis uses Moderated Regression Analysis (MRA) with the least squares method. The results of the analysis can be concluded that this study can accept and prove all the proposed hypotheses.

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