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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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ANALISIS PENERAPAN AKUNTANSI PADA KOPERASI WANITA MEKAR SARI DESA LUBUK OGONG KECAMATAN BANDAR SEIKIJANG KABUPATEN PELALAWAN Raja Ade Fitrasari Mochtar; Andika Setiawan; Raja Ria Yusnita
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 2 (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.v3i2.713

Abstract

Penelitian dilakukan di Koperasi Wanita Mekar Sari yang bertujuan untuk mengetahui apakah akuntansi yang diterapkan di Koperasi Wanita Mekar Sari sudah sesuai SAK ETAP. Data penelitian yang digunakan yakni data primer dan data sekunder. Teknik pengumpulan data dengan metode wawancara beserta dokumentasi. Metode analisis data yang dilakukan adalah metode deskriptif, yaitu metode penelitian dengan membandingkan data yang dikumpulkan berdasarkan teori yang berkaitan dengan pemecahan masalah dengan hasil penelitian ini. Hasil penelitian ini adalah Koperasi Wanita Mekar Sari belum melakukan proses akuntansi yang sesuai dengan SAK ETAP.
PENGARUH HARGA, KUALITAS PRODUK, DAN CITRA MEREK TERHADAP KEPUTUSAN PEMBELIAN KOPI LOKAL : Studi Kasus Pada Tarzzan Coffee Roastery Yunita Fitri Wahyuningtyas; Anang Bagus Setyawan; Lukia Zuraida
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 2 (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.v3i2.714

Abstract

The purpose of this test is to examine: (1) does price affect purchasing decisions, (2) does product quality affect purchasing decisions, (3) does brand image affect purchasing decisions, (4) does price, product quality, and brand image influences the purchasing decision of local coffee products at Tarzzan Coffee Roastery. The sample in this test is a portion of Tarzzan Coffee Roastery visitors who usually enjoy processed local coffee, only 90 respondents using a purposive sampling technique. The instrument in this test is a questionnaire that has been tested for validity and reliability using Cronbach Alpha. The data analysis method used for testing is multiple linear regression by applying the SPSS version 25 data processing program. The test results are sourced from multiple linear tests indicating that: (1) there is no positive effect on price on purchasing decisions for local coffee at the Tarzzan Coffee Roastery, with the partial test results the t count value is 0.270 less than t table 1.98793 and the sig value is 0.788 greather than 0, 05 . (2) there is a positive influence on product quality on purchasing decisions for local coffee at the Tarzzan Coffee Roastery, with a t-value of 17.114 greather than 1.98793 and a sig value of 0.000 less than 0.05. (3) there is no positive influence on brand image on purchasing decisions for local coffee at the Tarzzan Coffee Roastery, with a t-count value of 1.775 less than 1.98793 and a sig value of 0.079 greather than 0.05. (4) there is a positive influence on price, product quality, and brand image together on purchasing decisions for local coffee at the Tarzzan Coffee Roastery, with an F count of 340.688 greather than F table of 2.711 and a sig value of 0.000 less than 0.05.
PENGARUH KOMPENSASI DISIPLIN KERJA DAN MOTIVASI TERHADAP PRODUKTIVITAS KARYAWAN PADA DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL BANTUL Ella Meirizki; Insiatiningsih Insiatiningsih
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 2 (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.v3i2.715

Abstract

This study aims to determine the effect of Compensation, Work Discipline and Motivation on Employee Productivity at the Department of Population and Civil Registration of Bantul.This research is included in quantitative research. The population in this study is 53 employees. The sampling technique used in this research is saturated sample. The data collection technique uses a questionnaire which is measured using a Likert scale. The data analysis technique used is multiple regression test with SPSS Version 25. The results of this study indicate that compensation affects employee productivity, this is evidenced by the results of the individual parameter significance test or the t-test where tcount is greater than ttable, namely 4.129 ˃ 2.00958. The results of the study of Work Discipline do not affect employee productivity, this is evidenced by the results of the individual parameter significance test or the t-test where tcount is smaller than ttable, namely -0.598 ˂ 2.00958. The results of the study Work motivation affects employee performance, this is evidenced by the results of the individual parameter significance test or t-test where tcount is greater than ttable, namely 3.222 ˃ 2.00958.
PERAN MOTIVASI INTRINSIK SEBAGAI PEMEDIASI ANTARA KEPRIBADIAN PROAKTIF DAN KREATIVITAS Asri Sekar Mawar Firdausi
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 2 (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.v3i2.716

Abstract

The development of the tourism sector in Indonesia resulted in the growth of accommodation providers, both in the form of hotels and non-hotels. The number of accommodation providers has resulted in increasingly intense competition in the industry. Departing from these problems, workers in the industry need to have creative skills in order to be able to compete. Therefore, this study analyzes the effect of a proactive personality on creativity with intrinsic motivation as a mediator. This study uses 3-star hotel employees in Yogyakarta, as many as 168 respondents as a sample. Data analysis was performed using CB-SEM with the help of AMOS software. Based on the data testing results, it was found that proactive personality and intrinsic motivation positively influence creativity. Meanwhile, intrinsic motivation is proven not to mediate the influence of a proactive personality on creativity. Based on these findings, organizations need to be able to select employees who have a proactive personality and provide encouragement from within for their workers so that creativity can be optimally created.
UPAYA PENCAPAIAN TARGET PENERIMAAN PENDAPATAN ASLI DAERAH (PAD) YANG BERSUMBER DARI RETRIBUSI DAERAH MELALUI TRANSAKSI NON TUNAI DI KABUPATEN PURWOREJO Syeh Assery; Aulia Widyasmara
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 2 (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.v3i2.717

Abstract

This study aims to evaluate the implementation of non-cash transactions (NCT) for the payment of regional retribution. identify, and analyze the causes of the use of NCT to achieve the target of regional retribution receipts that have not been maximized, and formulate efforts to increase the achievement of regional retribution revenue targets through NCT in Purworejo Regency. The method used is descriptive qualitative. The results showed that the receipt of retribution for waste/cleaning services managed by the Environmental Service (DLH) decreased due to lack of socialization of the provisions for retribution services for waste/cleaning services, socialization of payments using NCT was not massive, and commitment and concern of DLH for efforts to achieve revenue targets were still lacking. The reason for not achieving the target of receiving regional retribution through NCT in Purworejo Regency is the lack of socialization of retribution for waste/cleaning services and NCT for paying regional retributions; the regency government socialization media has not been fully utilized; NCT supporting infrastructure is limited; budget that supports increased revenue through NCT is limited; coordination and communication between stakeholders has not been intensive; human resources in revenue management service in Purworejo are limited and need to upgrade their IT knowledge. Efforts to increase the achievement of the target of receiving regional retribution through NCT in Purworejo Regency are the socialization of Regional Regulation No. 7 of 2011 concerning Retribution for Waste/Cleaning Services, coordination with collection officers for achieving targets, socialization of NCT regional retribution payments using media owned by the Regency Government massively, coordination meetings and evaluation to identify obstacles that occur in each revenue management service in Purworejo, scrutiny of planning and budgeting expenditures in the context of collecting retribution by each revenue management service in Purworejo.
PENGARUH KUALITAS PELAYANAN TERHADAP MINAT BELI ULANG MIE GACOAN YOGYAKARTA DENGAN KEPUASAN KONSUMEN SEBAGAI VARIABEL MEDIASI Dewi Siska Andari; Muhammad Mathori
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 2 (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.v3i2.718

Abstract

Jenis penelitian ini yaitu penelitian kuantitatif dan penelitian survey. Data dalam penelitian ini menggunakan data primer yang diperoleh dari penyebaran kuesioner dan data sekunder yang diperoleh dari informasi pada media internet. Metode pengumpulan data dalam penelitian menggunakan metode kuesioner dengan pengukuran menggunakan Skala Likert. Populasi penelitian ini merupakan konsumen yang pernah membeli produk pada Mie Gacoan, dengan jumlah sampel sebanyak 100 responden. Teknik analisis yang digunakan yaitu menggunakan Partial Least Square (Smart PLS) versi 3.0. Hasil penelitian menunjukkan : 1) Ada pengaruh positif dan signifikan Kualitas Pelayanan terhadap Variabel Kepuasan Konsumen. Dibuktikan dengan nilai T Statistics sebesar 12,323, maka T Statistics lebih dari 1,96 dan nilai P Values yang dihasilkan sebesar 0,000, maka P Values kurang dari 0,05. 2) Tidak ada pengaruh yang positif dan signifikan Kualitas Pelayanan terhadap Minat Beli Ulang. Dibuktikan dengan nilai T Statistics sebesar 0,987, maka T Statistics kurang dari 1,96 dan nilai P Values sebesar 0,324, maka P Values lebih dari 0,05. 3) Ada pengaruh positif dan signifikan Kepuasan Konsumen terhadap Minat Beli Ulang. Dibuktikan dengan nilai T Statistics sebesar 3,058, maka T Statistics lebih dari 1,96 dan nilai P Values sebesar 0,002, maka P Values kurang dari 0,05. 4) Ada pengaruh positif dan signifikan Kepuasan Konsumen terhadap Minat Beli Ulang. Dibuktikan dengan nilai T Statistics sebesar 2,684, maka T Statistics lebih dari 1,96 dan nilai P Values sebesar 0,008, maka P Values kurang dari 0,05.
EVALUASI KINERJA KARYAWAN PADA SUBBAG KEPAGAWAIAN DAN TATA USAHA BALAI BESAR VETERINER WATES Suci Utami Wikaningtyas; Ika Wahyu Setyawati; Rufaida Setyawati
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 2 (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.v3i2.719

Abstract

Human resources in this digitalization era have entered into a strategic function not only as a personnel management but also a an asset. The potential of human resources must be utilized as well as possible, so as to be able to provide optimal output for the organization. The objectives of this study are (1) to understand the causes of the level of employee performance in the Employment and Administration Sub-Division of Wates Veterinary Center, and (2) to formulate efforts to improve employee performance in the Employment and Administration Sub-Division of Wates Veterinary Center. This research was conducted using qualitative descriptive methods. Data gathering was done by observation, interview and documentation. The informants of this study were 6 people, representatives from the Financial Sub-Division, Household Sub-Parts and Supplies, Sub-Division of Personnel and Administration. The data gathered was carried out a credibility test using data triangulation methods and technical analysis steps through several stages, namely data reduction, data display and making conclusions. The results of the analysis show the causes of employee in the Sub-Division of Personnel and Administration of the Wates Veterinary Center not optimal, including many tasks outside their main tasks, lack of communication, lack of understanding of the details of their duties, lack of employee motivation from the leader. Whereas the efforts to improve employee performance in the Employment and Administration Sub-Division of the Wates Veterinary Center are paying attention to quality of employee (training or education, coaching and work motivation), other supporting facilities for giving awards and spiritual guidance.
UPAYA PENINGKATAN KINERJA DINAS PARIWISATA DAERAH ISTIMEWA YOGYAKARTA Suhartono Suhartono; Arinta Kurnia Budiharja
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 2 (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.v3i2.720

Abstract

This Study aims to determine the Efforts to Improve Performance of Yogyakarta Special Region Tourism Office, as the subjects in this study were samples from Yogyakarta Special Tourism Office Employees. While the object of research is the Performance of Yogyakarta Special Region Tourism Office. Type of research were used in the study is descriptive qualitative, while the method of collection by interview, documentation, observation dan questionnaire. Results of studies have demonstrated that the Performance Departement of Tourism Special Region Yogyakarta a views of idicators effectivity, accountability and resposibilty yet optimal due to several factor both from internal and external, but the factor that most primary is the quality dan competence of Human Resource were not uneven, the background behind the education that is not linier un the field of touris, has not been optimal Procedure Standaerd Operational are still often overlooked un the implementation of activities so that there are stage of activity that not carried out, the means and infracstructure to support the work that is not appropriate with the need for already old and miss un the technology. Efforts to improve the performance of the Department of Tourism Special Region of Yogyakarta can be done with improving ethos of work, the effectiveness, efficiency of the work, accountability of work and responsibility whole element of an employee in the Department Yogyakarta Special Region Tourism Office, strengthening ofhuman resources with education and training or task learning, stabilizing an internalization ofStandard Operational Procedure of work as well as the procurement and fulfilment ofthe needs of facilities and infrastructure to support the work in quality and quantity in accordance needs to follow the development of technology asthe demands ofthe developmentera.
UPAYA PENINGKATAN KOMPETENSI PEGAWAI PADA DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KABUPATEN PACITAN Muhammad Awal Satrio Nugroho; Budiarto Budiarto; Zaenab Alboneh
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 2 (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.v3i2.721

Abstract

Penelitian mendeskripsikan faktor yang menyebabkan kompetensi pegawai pada Dinas Pekerjaan Umum dan Penataan Ruang Kabupaten Pacitan belum memadai dan upaya yang dilakukan untuk meningkatkan kompetensi tersebut. Permasalahan yang dimiliki ialah masih minimnya pegawai yang memiliki keterampilan bersertifikasi dan mayoritas pegawai dengan tingkat pendidikan masih SMA. Pendekatan penelitian yang digunakan metode kualitatif, dengan sumber data adalah data primer dan data sekunder. Hasil penelitian menunjukkan penyebab kompetensi pegawai pada Dinas Pekerjaan Umum dan Penataan Ruang Kabupaten Pacitan belum memadai yaitu latar belakang pendidikan beberapa pegawai tidak sesuai dengan jabatannya, rendahnya motivasi pegawai untuk meningkatkan kompetensi, terbatasnya penyelenggaraan pendidikan dan pelatihan teknis, serta kebijakan pengangkatan pegawai kontrak yang tidak sesuai dengan kompetensi yang dibutuhkan. Sedangkan upaya yang dilakukan untuk mangatasi permasalahan tersebut dengan melakukan upaya yaitu peningkatan kapasitas dan kapabilitas pegawai, penerapan sistem reward dan punishment, serta implementasi diseminasi.
EVALUASI KINERJA PEGAWAI RUMAH TAHANAN NEGARA KELAS IIA YOGYAKARTA BERDASARKAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2011 Achmad Tjahjono; Podar Sasongko; Manendha Maganitri Kundala
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 2 (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.v3i2.722

Abstract

Kinerja pegawai yang baik dalam memberikan pelayanan merupakan kunci keberhasilan dari pelayanan Rumah Tahanan Kelas IIA Yogyakarta. Disisi lain kinerja pegawai dari segi orientasi pelayanan, integritas pegawai, komitmen pegawai, kedisiplinan, kerja sama, jiwa kepemimpinan pegawai dinilai masih belum optimal. Tujuan dalam penelitian ini adalah untuk mengetahui kinerja pegawai RUTAN Yogyakarta, penyebab kinerja pegawai belum optimal dan upaya meningkatkan kinerja pegawai di RUTAN Yogyakarta. Metode analisis data yang digunakan dalam penelitian ini adalah deskriptif analisis dengan pendekatan kualitatif. Teknik pengumpulan data pada penelitian ini dilakukan melalui kegiatan observasi, wancara, dan studi kepustakaan. Hasil penelitian kinerja pegawai RUTAN Yogyakarta masih belum optimal karena masih menghadapi berbagai masalah, antara lain: (1) kurangnya jumlah pegawai (2) kurangnya pendidikan dan pelatihan pegawai, (3) kurangnya kerjasama pegawai, (4) rendahnya kedisiplinan pegawai, (5) over load pekerjaan pegawai (6) sarana dan prasarana yang belum memadahi, (7) proses pelayanan WBP dan Fasilitas pelayanan yang dilakukan dengan instansi lain dan penyedia jasa pihak ke-3. Upaya yang dilakukan untuk meningkatkan kinerja pegawai di Rumah Tahanan Kelas IIA Yogyakarta adalah: (1) Melakukan koordinasi untuk membuat jadwal kegiatan dan pelayanan WBP. (2) Mengirimkan pegawai untuk mengikuti diklat teknis, kepemimpinan, dan kesamaptaan sesuai dengan kompetensi pada bidang tugasnya untuk meningkatkan kedisiplinan dan kinerja pegawai. (3) Melakukan kerjasama dengan kementerian agama untuk melakukan pembinaan rohani WBP. (4) Melakukan koordinasi untuk mengajukan permohonan anggaran guna melakukan perawatan, perbaikan, dan pengadaan sarana prasarana yang dibutuhkan.

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