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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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ANALISIS KINERJA KEUANGAN PADA BADAN LAYANAN UMUM DAERAH (BLUD) PUSAT KESEHATAN MASYARAKAT KEJAJAR 1 WONOSOBO (PERIODE 2016-2020) Sulastiningsih Sulastiningsih; Agung Slamet Prasetyo; Ema Suprihatin
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.v2i4.617

Abstract

The measurement of health service organization performance is important to discover because it can provide a good quality health services so that a good degree of health is achieved. This is a descriptive quantitative research that aims to measure and analyze the performance of the Kejajar 1 Public Health Center in 2016-2020 in terms of financial performance using 8 measurements which are cash ratio, current ratio, collection period, fixed asset turnover ratio, return on fixed asset ratio, return on equity, inventory turnover and PNBP ratio to operating expenses. The results of this study show that the average value of the ratio fluctuates from year to year, especially in 2020 due to the impact of the covid-19 pandemic. If viewed based on the categorization of scores, the performance of the Kejajar 1 Health Center from 2016 to 2020 is classified as a moderate category which tends to be good.
PENGARUH MOTIVASI DAN PELATIHAN TERHADAP KINERJA ANGGOTA SATUAN RESERSE KRIMINAL DI POLRES GUNUNGKIDUL Meidi Syaflan; Wahyu Purwanto; Indita Dewi Aryani; Anita Dwi Astuti
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.v2i4.619

Abstract

This study was conducted to determine and analyze the effect of work motivation and training on the performance of members of the Criminal Investigation Unit at the Gunungkidul Police. This study uses a quantitative approach with questionnaire data collection methods to all members of the Satreskrim Polres Gunungkidul totaling 52 people. Data analysis used multiple linear regression. The results showed that partially and simultaneously motivation and training had a significant effect on the magnitude of the influence of X1 and X2 on y of 82.82%, meaning that the magnitude of the influence of motivation and training in influencing performance was 82.82%. The implications of the results of this research for the Gunungkidul Police continue to carry out work motivation and conduct training to members so that in the future the performance of employees and the performance of the Criminal Investigation Unit at the Gunungkidul Police will be even better.
PENGARUH GAYA KEPEMIMPINAN MELAYANI DAN BEBAN KERJA TERHADAP KEPUASAN KERJA PEGAWAI DI KECAMATAN MAGELANG UTARA KOTA MAGELANG DENGAN MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING Nur Widiastuti; Selamat Riauwanto; Christina Anik Harwati
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.v2i4.620

Abstract

The purpose of this research was to analyze the influence and the relations among four variables which are Leader serving style, workload, working motivation and work satisfactions as elements of variable which are used as variables mediation between free variable with bound variable. This research was conducted at North Magelang Distric Government office using method correlational with quantitative methods. Technic nonprobable sampling was used to collect data of 104 respondents during Sample collecting process.Data obtained distributing questionnaires then analyzed using multiple linear regression and hypothesis testing using SPSS IBM version 22. Result showed that hypothesis was proved as seen as positive and significant correlation among three free variables to bounded variables. Meanwhile on correlation among Serving Leader style, work satisfaction and work motivation those could not be used as variable mediation, which meant work motivation could not be used as variable intervening.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BEI TAHUN 2016-2020 Zulkifli Zulkifli; Papang Permadi Prasetyo; Ika Rahmawati; Nurul Mawarti
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.v2i4.621

Abstract

This study aims to determine the effect of profitability, leverage, liquidity, company age and company size on the accuracy of submitting financial reports to pharmaceutical companies listed on the Indonesia Stock Exchange for the 2016- 2020 period. The research method uses quantitative methods by performing multiple linear regression between the variables of profitability, leverage, liquidity, company age and company size on the accuracy of financial statement submission. The sample in this study was determined by purposive sampling. This study concludes that the variables of profitability, leverage and liquidity have no effect on the accuracy of submitting financial statements. While the age of the company and the size of the company affect the accuracy of the submission of financial statements. The value of Adjusted R Square (R²) indicates a value of 0.202. It identified that all independent variables (profitability, leverage, liquidity, firm age and firm size) were able to influence the dependent variable (accuracy in submitting financial statements) by 20.2%.
PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI KERJA TERHADAP KINERJA DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI DI UPT PENGELOLAAN KAWASAN CAGAR BUDAYA DINAS KEBUDAYAAN (KUNDHA KABUDAYAN) KOTA YOGYAKARTA Muhammad Mathori; Eka Ambara; Diyah Afriani Kusumastuti
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.v2i4.622

Abstract

Good employee performance in the era of the industrial revolution as it is now is needed so that agencies can survive and compete with competitors. However, some employees are still experiencing a decline in performance which is partly due to frequent delays in completing tasks, obstacles in achieving work targets, work standards that do not meet expectations, and problem solving in the workplace that has not been optimal. To determine the effect of leadership style and work motivation on performance with job satisfaction as a mediating variable. Researchers used a population of employees in the UPT Management of Cultural Heritage Areas, Yogyakarta Cultural Office. The sampling technique used by researchers in this study was purposive sampling with a total sample of 80 employees. The data in this study is quantitative data, namely data in the form of numbers obtained from direct measurements from questionnaires distributed with google form. Data analysis in this study used The Structural Equation Model (SEM) with PLS analysis tools. Leadership style has a significant effect on job satisfaction. Work motivation has a significant effect on job satisfaction. Leadership style has no effect on employee performance. Work motivation has a significant effect on employee performance. Job satisfaction has a significant effect on employee performance. Job satisfaction acts as a mediator of the influence of leadership style on employee performance. Job satisfaction acts as a mediator of work motivation on employee performance.
PENGARUH PEMASARAN MELALUI SOCIAL MEDIA DAN KUALITAS LAYANAN TERHADAP LOYALITAS PENGUNJUNG TAMAN PINTAR YOGYAKARTA YANG DI MEDIASI OLEH WORD OF MOUTH MARKETING Suci Utami Wikaningtyas; Rufaida Setyawati; Ruddy Tri Santoso; Raden Gilang Surya Aji
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.v2i4.623

Abstract

This study aims to determine the effect of social media marketing and service quality on the loyalty of visitors to Taman Pintar Yogyakarta which is mediated by word of mouth marketing. This research is a quantitative research, with a survey method. The sample in this study is the official Instagram audience of Taman Pintar Yogyakarta. The sampling technique used purposive sampling with a total of 145 people. The data collection technique uses a questionnaire distributed through Google forms which have been tested for validity and reliability. The data analysis technique used regression analysis. The results of the study show that: (1) Social Media Marketing has no positive effect on visitor loyalty at Taman Pintar Yogyakarta, this has been proven by the statistical results of the regression test obtained t count of 1.212 with a significance value of 0.227, therefore the significance value is greater than 0 0.05 (0.000 greather than 0.05), and the regression coefficient value is 0.106. (2) Service quality has a significant effect on visitor loyalty, this has been proven through the statistical results of the regression test obtained t count of 3,440 with a significance value of 0.001, because the significance value is less than 0.05 (0.001 less than 0.05), and the coefficient regression has a positive value of 0.259. (3) Word of Mouth has a significant effect on visitor loyalty, this is proven by the statistical results of the regression test obtained t count of 4.763 with a significance value of 0.000, because the significance value is less than 0.05 (0.000 less than 0.05), and the regression coefficient has a positive value of 0.418. (4) There is a significant influence of social media marketing on visitor loyalty through word of mouth at Taman Pintar Yogyakarta. This is proven from the calculation of the indirect effect of 0.228 which is greater than the direct effect of 0.120. (5) The influence of Service Quality on visitor loyalty through word of mouth is considered less significant, this is evidenced by the direct influence which is greater than 0.251 compared to the indirect effect which is only 0.091.
ANALISIS PENGARUH CO BRANDING DAN VIRAL MARKETING PRODUK MENU BTS MEAL TERHADAP PERILAKU COMPULSIVE BUYING: (STUDI KASUS: DI MCDONALD’S SULTHAN AGUNG YOGYAKARTA) Muhammad Subkhan; Sri Diana; Zaenab Alboneh; Anisa Nur Indah
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.v2i4.624

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh co branding dan viral marketing produk menu BTS Meal terhadap perilaku compulsive buying pada McDonald’s Sultan Agung Yogyakarta. Sampel dalam penelitian ini adalah ARMY atau penggemar BTS yang membeli produk menu BTS Meal di gerai McDonald’s Sultan Agung Yogyakarta sebanyak 84 responden. Seluruh item pertanyaan dalam kuesioner ini bersifat valid dan reliabel. Persamaan regresi linier berganda yang diperoleh dalam penelitian ini adalah Y= 24,203 + 0,306 X1 - 0,357 X2. Berdasarkan uji t parsial, variabel co branding berpengaruh terhadap compulsive buying karena t hitung lebih dari t tabel, yaitu 2,230 lebih dari 1,164 dengan signifikansi 0,028, variabel viral marketing tidak berpengaruh terhadap compulsive buying karena t hitung kurang dari t tabel, yaitu -0,520 kurang dari 1,164 dengan signifikansi 0,604. Hasil uji f simultan menunjukkan bahwa variabel co branding dan viral marketing produk menu BTS Meal secara bersama-sama berpengaruh terhadap compulsive buying di McDonald’s Sultan Agung Yogyakarta sebesar 5,122 dengan signifikansi 0,008. Variabel co branding dan viral marketing produk menu BTS Meal mampu menjelaskan compulsive buying di McDonald’s Sultan Agung Yogyakarta sebesar 11,2%, sedangkan sisanya sebesar 88,8% dijelaskan atau dipengaruhi oleh variabel lain diluar penelitian.
PENGARUH RETURN ON ASSETS (ROA), DEBT TO TOTAL ASSETS (DTA), CURENT RATIO, FIRM SIZE, SALES GROWTH TERHADAP RETURN SAHAM PADA PERUSAHAAN LQ–45 YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2015-2019 Achmad Tjahjono; Siti Endarwati; Imam Rudianto
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.v2i4.625

Abstract

Investors must still exercise caution when making investment decisions in order to receive the expected return. Stock returns in Indonesian companies listed on the LQ-45 index between 2015 and 2019 will be examined in this study, which will also look at the impact of total debt on total assets, the current ratio on stock returns, firm size on stock returns, and sales growth on stock returns. This research method is quantitative with the number of research samples as many as 18 companies multiplied byafive-year period (2015-2019), so that 90 financial. reports are obtained. The sampling technique used was purposive sampling. Meanwhile, statistical descriptive analysis, the classical assumption test, multiple linear regression analysis, the F statistical test, the t statistic test, and the coefficient of determination (R2) test are used to analyze the data. The F statistical test yielded a significance value of 0.000less than0.05, indicating that the variables Return on Assets, Debt to Total Assets, Current Ratio, Firm Size, and Sales Growth all affect the stock return variable concurrently. The adjusted R2 value is 84.7 percent, while the remaining 15.3 percent is influenced by other unobserved independent variables.
PENGARUH BEBAN KERJA DAN MOTIVASI KERJA TERHADAP KEPUASAN KERJA KARYAWAN PT TELKOM YOGYAKARTA Desi Wulandari; Muhammad Mathori
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.v3i1.678

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Beban Kerja Dan Motivasi Kerja Terhadap Kepuasan Kerja Karyawan PT Telkom Yogyakarta. Penelitian ini menggunakan pendekatan kuantitatif dengan 95 karyawan sebagai sampel penelitian. Berdasarkan hasil penelitian uji parsial/uji t diketahui beban kerja memiliki nilai signifikansi sebesar 0.021 dibawah 0.05 maka hipotesis 1 diterima, artinya ada pengaruh signifikan beban kerja terhadap kepuasan kerja karyawan PT Telkom Yogyakarta dan motivasi kerja memiliki nilai signifikansi sebesar 0.015 dibawah 0.05 maka hipotesis 2 diterima, artinya ada pengaruh signifikan motivasi kerja terhadap kepuasan kerja karyawan PT Telkom Yogyakarta. Berdasarkan uji simultan diketahui nilai singifikansi sebsar 0.000 dibawah 0.05 maka hipotesis 3 diterima artinya ada pengaruh signifikan beban kerja dan motivasi kerja secara simultan terhadap kepuasan kerja karyawan PT Telkom Yogyakarta. Besar pengaruh variabel beban kerja dan motivasi kerja terhadap kepuasan kerja adalah sebesar 24,8% dan sisanya sebesar 75,2% dipengaruhi oleh variabel lain diluar penelitian.
PENGARUH BRAND AMBASSADOR, KUALITAS PRODUK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN MIE INSTAN LEMONILO Uswatun Chasanah; Dewa Brata Gilang SP
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.v3i1.679

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Brand Ambassador, Kualitas Produk Dan Harga Terhadap Keputusan Pembelian Mie Instan Lemonilo Di Yogyakarta. Penelitian dilakukan pada bulan Mei-Juli 2021 dan menggunakan 100 responden sebagai sampel penelitian. Hasil penelitian menunjukkan Brand Ambassador secara parsial berpengaruh positif dan signifikan terhadap keputusan pembelian. Kualitas produk secara parsial berpengaruh positif dan signifikan terhadap keputusan pembelian. Harga secara parsial berpengaruh positif namun tidak signifikan terhadap keputusan pembelian mie instan Lemonilo di Yogyakarta. Brand Ambassador, kualitas produk and harga secara simultan berpengaruh positif dan signifikan terhadap keputusan pembelian mie instan Lemonilo di Yogyakarta. Besar pengaruh brand ambassador, kualitas produk dan harga terhadap keputusan pembelian pembelian mie instan Lemonilo di Yogyakarta sebesar 46,5%.

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