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Isty Murdiani
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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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FAKTOR-FAKTOR YANG MEMPENGARUHI PROSES PENCATATANPEMBAYARAN KARTU DEBIT DAN KARTU KREDIT DI HOTEL GRAND MERCURE YOGYAKARTA Rina Mawarti Muji Astuti; Andika Wulandari
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.v2i4.607

Abstract

The system is a collection of several components that have elements of interrelationship with one another to achieve certain goals. Of course we are familiar with various systems, for example the payment system. The payment system is a method of making payments, in Indonesia we know two payment systems, namely cash and non-cash. In this modern era, with the rapid development of technology, payments are made in a non-cash manner because it is more practical and efficient.The hotel has several departments such as Front Office, Food and Beverage, Housekeeping, Sales and Marketing, Accounting, Engineering, Human Resources and Security.The Accounting Department is one of the departments that also plays an important role in the smooth operation of the hotel.The accounts receivable at the Grand Mercure Yogyakarta hotel have several tasks. The main task is definitely in terms of collection of hotel receivables, not only that the account receivable is also responsible for recording the payment of debit cards and credit cards.Factors that affect the recording process include document completeness, delays in closing transactions, posting errors in the system caused by human error due to credit cards that have several types and also errors caused by the system itself which results in daily reports.
PENGARUH MOTIVASI KERJA DAN STRES KERJA TERHADAP KINERJA GURU DI SMPN 2 PAJANGAN Yunita Fitri Wahyuningtyas; Lusi Feptiasari
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.v2i4.608

Abstract

This study aims to determine the effect of work motivation and work stress on teacher performance at SMPN 2 Pajangan. Data from the questionnaire research distributed through soft files were tested for validity using correlation and reliability using Cronbach Alpha. The data analysis technique used SPSS version 16 software. The results of this study indicate that together, the work motivation variable and the work stress variable with a significance value of 0.000 and the Fcount result of 9.770 which indicates that all variables have a positive and significant effect on teacher performance at SMPN 2 Displays. Partially, the work motivation variable with a regression significance value of 0.000 which is smaller than a 0.05 significance confirms that there is a positive influence on teacher performance at SMPN 2 Pajangan. This is also seen from the t-count value of 4.234 which is greater than the t-table of 2.015. So it can be concluded that the work motivation variable has a positive effect on teacher performance at SMPN 2 Pajangan. Then the Job Stress variable with a regression significance value of -0.282 which is greater than a significance of 0.05 confirms that there is a negative effect on teacher performance. This is also seen from the t-count value of -.282 which is smaller than the t-table of 2.015. So it can be concluded that the work stress variable has a negative effect on teacher performance at SMPN 2 Pajangan.
PERAN MEDIASI KEPUTUSAN PEMBELIAN PADA KUALITAS PRODUK, KEPERCAYAAN DAN KEPUASAN KONSUMEN APLIKASI SHOPEE Desinta Fiani; Dwi Novitasari
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.v2i4.609

Abstract

The purpose of this study was to determine the effect of product quality and trust on consumer satisfaction with purchashing decisions as an mediating variabel on the Shopee. The population in this study are Shopee users who live in Yogyakarta. The sample of this study are 80 respondents. Data collection techniques through questionnaires that have been tester for validity and reliability. Data analysis using Structural Equation Model (SEM). The result of this study indicate (1) product quality has a negative effect on purchasing decisions. (2) Trust has a positive effect on purchasing decisions. (3) Product quality has a positive effect on consumer satisfaction. (4) Trust has a positive effect on consumer satisfaction. (5) Purchasing decisions has a positive effect on consumer satisfaction. (6) Purchasing decisions does not mediate the effect of product quality on the consumer satisfaction. (7) Purchasing decisions mediates the effect of trust on the consumer satisfaction.
PENGARUH KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI STRUKTUR MODAL TERHADAP KINERJA KEUANGAN Khoirunnisa Cahya Firdarini; Manendha Meganitri Kundala
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.v2i4.610

Abstract

This study aimed to examines the effect of capital structure to financial performance with audit committee as moderating variable in consumer goods companies listed in BEI (Bursa Efek Indonesia) from 2016-2020. Capital structure measured with Debt to Equity Ratio (DER) and Debt to Assets Ratio (DTA).Based on purposive sampling method, total sample of this research is 180 firm-years. Hypothesis testing used is path analysis with AMOS v 23. The result show that Debt to Equity Ratio and Debt to Assets Ratio positive and significance influence to financial performance and audit committee as moderation variable have positive effect among Debt to Equity Ratio to financial performance but it have not effect among Debt to Equity Ratio to financial performance because audit committe only focuses on efectiveness assets used and assume that liability or debt is reasonable for consumer goods industries that have fast moving characteristic.
PENGARUH KUALITAS PELAYANAN, HARGA, DAN LOKASI TERHADAP KEPUASAN PELANGGAN LOVELY LAUNDRY DI YOGYAKARTA Siti Zulqoidah; Uswatun Chasanah
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.v2i4.611

Abstract

This study was conducted to find out the Effect of Service Quality, Price, And Location on Customer Satisfaction on Lovely Laundry, Jln. Bimo Sakti, Sapen, Yogyakarta City). The type of research used is descriptive quantitative with survey methods. The population in this study is all customers who use laundry services in Lovely Laundry. Sampling in this study using accidental sampling techniques with a total of 167 respondents, while data collection was conducted using questionnaires. Data analysis uses classic assumption tests, multiple linear regression analysis, F-tests, t-tests, and determination coefficients with the help of the SPSS 23 data processing program. The results of this study showed that the quality of service, price, and location simultaneously affect customer satisfaction, and partially the quality of service, price, and location affect customer satisfaction. The results of the determination test showed that customer satisfaction based on Adjusted R Square was 64.1% influenced by variable service quality, price, and location, while 35.9% was influenced by other variables.
DAMPAK KOMUNIKASI, STRES KERJA, DAN MOTIVASI TERHADAP KINERJA KARYAWAN TK-KB-TAA AL FATIHAH YOGYAKARTA Yenni Kurnia Gusti; Astrilita Novia Ratnasari
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.v2i4.612

Abstract

This study aims to determine and analyze the effect of communication, work stress, and motivation on performance in teachers and employees of TK-KB-TAA Al Fatihah Yogyakarta. This study uses a quantitative method, namely data collection using a questionnaire. The population in this study were all teachers and employees of TK-KB-TAA Al Fatihah Yogyakarta, totaling 50 people and the sample used in this study totaled 45 teachers and employees. The validity test indicates that the statements in this study are valid, while the reliability test using Cronbach Alpha is declared reliable. This study uses Multiple Linear Regression Analysis. The results of the analysis show that (1) Communication has a positive effect on employee performance, (2) Job Stress has a negative effect on employee performance, and (3) Motivation has a positive effect on employee performance.
UPAYA MENINGKATKAN DISIPLIN KERJA KARYAWAN PT. SMART TALENTA MULTITAMA MELALUI FUNGSI PENGAWASAN Lukman Effendhi; Ary Sutrischastini
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.v2i4.613

Abstract

The aims of this study are 1) to identify the causes of employee discipline at PT. Smart Talenta Multitama is not yet optimal and 2) determines efforts to improve the work discipline of employees of PT. Smart Talenta Multitama through the supervisory function. This research is a qualitative research. Data collection techniques were carried out using a questionnaire. The number of samples is 13 employees with purposive sampling method. Data analysis consists of three paths, namely data reduction, data presentation and drawing conclusions.The results showed that 1) the causes of work discipline at PT. Smart Talenta Multitama has not been maximized, namely low absenteeism, accuracy in entering and leaving work and adherence to regulations. This can be seen from the average value of the three indicators of 2.19 which is in the unfavorable category. 2) Efforts to increase supervision to improve the work discipline of employees of PT. Smart Talenta Multitama are: a) The frequency of supervision must be increased so that the employee work does not deviate from the established provisions;b) The supervision carried out should pay attention to attendance, the accuracy of entering and leaving work for employees, and compliance with regulations so that employee work discipline increases; and c) Leaders should reward disciplined employees and punish employees who do not follow the rules or are not disciplined.
PENGARUH MOTIVASI, DISIPLIN, LINGKUNGAN KERJA, DAN KOMITMEN KERJA TERHADAP KINERJA KARYAWAN UD. SREGEP YOGYAKARTA Sri Rejeki; Linawati Linawati; Sofiati Sofiati; Achmad Marzuki
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.v2i4.614

Abstract

This research is intended to analyze the influence of motivation, discipline, work environtment and work commitment on the employee performance of UD. Sregep Yogyakarta. The respondents consist of 70 respondents. Questionnaire are used to collect data from the respondents and the data were analized by Multiple Regression Analysis. The result of the studyindicates that: (i). Motivation has no significant influence on the employee performance (ii). Discipline has significant influence on the employee performance (iii). Work environtment has no significant influence on the employee performance (iv) Work commitment has significant influence on the employee performance (v) Motivation, discipline, work environment, and work commitment simultaneously has significant influence on the employee performance.
PENGARUH PENGGUNAAN LAYANAN ELECTRONIC BANKING TERHADAP KEPUASAN NASABAH DI DAERAH ISTIMEWA YOGYAKARTA Evi Rosalina Widyayanti; Mudasetia Hamid
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.v2i4.615

Abstract

This study is a study that analyzes the effect of electronic banking which consists of internet banking, mobile banking and sms banking on customer satisfaction. This research was conducted in the Special Region of Yogyakarta (DIY) with 200 bank customers as respondents. This research, which was conducted with a quantitative approach, collected the results of respondent data through questionnaires distributed to 10 banks in DIY. Research analysis using Multiple Regression Analysis using SPSS analysis tool with the results β1 = 0.283, β2 = 0.398 and β3 = 0.283 then Internet Banking (X1), Mobile Banking (X2) and SMS Banking (X3) at a significance of 0.000 less than0.05 have a positive effect significant impact on Bank Customer Satisfaction in the Special Region of Yogyakarta (DIY). The F test that was carried out provided evidence that Ha was accepted which showed a mutual influence relationship between the independent variable and the dependent variable. Meanwhile, based on the summary model test, the three independent variables (free) X1, X2, and X3 indicate a positive influence simultaneously or together on Y (Customer Satisfaction). Thus, the hypothesis is proven that Electronic Banking Services consisting of Internet Banking, Mobile Banking and SMS Banking have a significant positive effect on Bank Customer Satisfaction in the Special Region of Yogyakarta.
DAMPAK MOTIVASI, DISIPLIN KERJA DAN KEPUASAN KERJA TERHADAP PENINGKATAN KINERJA PEGAWAI DI LINGKUNGAN SEKRETARIAT DAERAH KABUPATEN TEMANGGUNG Dian Nurhening; Insiatiningsih Insiatiningsih
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.v2i4.616

Abstract

This study aims to analyze the impact of motivation, work discipline and job satisfaction on improving employee performance in the Regional Secretariat of Temanggung Regency. The research method used was quantitative and qualitative where this research was conducted at the Regional Secretariat of Temanggung Regency with a sample of 64 employees as respondents. The research data was obtained through collecting questionnaire results which were distributed directly and interviews through Focus Group Discussion (FGD) to respondents in the Temanggung Regional Secretariat. The data collection technique used a questionnaire that had been tested for validity and reliability. The data analysis technique used multiple linear regression analysis and the data was processed with SPSS software. The research questionnaire consists of 45 question items, which contain independent variables namely Work Motivation (X1), Work Discipline (X2), Job Satisfaction (X3) and the Dependent Variable (Y) in this study is performance. The method used for sampling is simple random sampling technique, namely the sampling of members of the population is done randomly and all respondents are considered the same or homogeneous without regard to strata in the population such as gender, age, rank and so on. The results of the multiple linear regression analysis yield the following equation Y = 24.065 + 0.148 X1 – 0.031 X2 + 0.427 X3 meaning that the job satisfaction variable has the most dominant influence on employee performance, which is the result of a regression coefficient of 0.427. Then followed by the second variable that affects the performance variable, namely work motivation with a regression coefficient of 0.148. Whereas the work discipline variable has no effect on performance, because the regression coefficient is -0.031. The results of the F test show that together the independent variables namely motivation, work discipline and job satisfaction affect performance because they have an F-count of 7.686 greater than the F-table of 2.76 and a significant value of 0.000 which is smaller than alpha (0.05). Because the F-value greather than F-table, Ha is accepted, and the first hypothesis is proven. The results of the t test analysis found that the most dominant variable was job satisfaction (X3), that is, when viewed from the beta value of the job satisfaction variable (X3), the greatest value was 0.513. In addition, it was also obtained that the t-count of the variable of job satisfaction has the greatest value of the t-count of other variables and is also greater than the t-table of 1.998, where the t-count of the variable of job satisfaction is 3.821. From the results of this t test proves that the second hypothesis, namely job satisfaction has the greatest impact on improving employee performance, proven and accepted.

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