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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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EVALUASI KINERJA DINAS PARIWISATA KEPEMUDAAN DAN OLAH RAGA DALAM RANGKA PENINGKATAN PEMGEMBANGAN WISATA KABUPATEN PACITAN Meidi Syaflan; Sukanto Sukanto; Mohammad Mahsun
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.v3i2.723

Abstract

In facing competition in the global era, government agencies are required to work more effectively. The increasingly fierce competition causes government agencies to be able to increase competitiveness in order to maintain the viability of government agencies. Government agencies are one of the organizations that bring together people who are commonly referred to as employees to carry out household activities produced by government agencies. Almost all government agencies have the goal of maximizing profits and value for government agencies and also to improve the welfare of owners and employees. Employees are the most important element in determining the progress of a government agency. To achieve the goals of government agencies, employees are needed in accordance with the requirements in government agencies, and must also be able to carry out the tasks that have been determined by government agencies. Every government agency will always try to improve the performance of its employees, with the hope that the goals of government agencies will be achieved. Tourism is one of the service and service industry activities that are the mainstay of Indonesia in order to increase the country foreign exchange in the non-oil and gas sector. The existence of an economic crisis, the tourism sector is expected to be the source of the fastest growth, because tourism infrastructure is not damaged. Number 10 of 2009 concerning Tourism, article 1). Currently, tourism is one of the growing fields in the world.
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN MAHASISWA KAMPUS STTA YOGYAKARTA Yenni Kurnia Gusti; Shaliha Nafsul Muthmainatu Rohmatulloh
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.v3i2.724

Abstract

His study aims to analyze the dimensions of Service Quality on Student Satisfaction at STTA Yogyakarta. The population in this study were students of the Electrical Engineering Study Program with a total of 66 respondents as samples in the study. This research method uses quantitative methods in the form of a questionnaire. The tool used to analyze the research data is multiple linear regression. Validity test which shows that the statement in this study is valid, while the reliability test using Cronbach Alpha is declared reliable. Based on the research, the results of the t test show that the physical evidence variable has a significant effect on customer satisfaction with a sig value of 0.047 less than 0.05, the reliability variable has a significant effect on customer satisfaction with a sig value of 0.041 less than 0.05, the responsiveness variable has a significant effect on customer satisfaction with a value of sig 0.031 less than 0.05, the assurance variable has a significant effect on customer satisfaction with a sig value of 0.024 less than 0.05, the empathy variable has a significant effect on customer satisfaction with a sig value of 0.044 less than 0.05. So partially the variables of physical evidence, reliability, responsiveness, assurance and empathy have a significant effect on satisfaction.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN: Studi Empiris Pada Perusahaan LQ45 Periode 2016-2020 Sulastiningsih Sulastiningsih; Yoga Pradita; Mahamadaree Waeno
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.v3i2.725

Abstract

One of the purposes of establishing a company apart from making a profit is to increase the value of the company. If a company has a high value, then this is positive information for most shareholders, so they are not reluctant to invest funds in the company. Several factors are thought to affect the value of the company, one of which is Good Corporate Governance (GCG). In this study, what is included in Good Corporate Governance is the Board of Commissioners, Board of Directors, and Audit Committee. The number of samples in this study were LQ45 companies from the 2016-2020 period as many as 41 companies using the Purposive Sampling technique. The research data is in the form of an annual report (financial report). Several data analysis techniques in this study include: classical assumption test, multiple linear regression analysis, and hypothesis testing. The results of data processing in regression analysis using the SPSS program produce the following equation formula: = + . From the above equation, it can be concluded that the variable (Board of Commissioners) has a positive and insignificant effect on (Company Value) so that the hypothesis is accepted. Variable (Board of Directors) has a significant negative effect on Firm Value. While the variable (Audit Committee) has a positive and insignificant effect on firm value. Simultaneous test results (F) conclude that the Board of Commissioners, Board of Directors and Audit Committee simultaneously have a significant effect on firm value. While the value of the R Square coefficient in this study is 44.60%, it means that the ability of Good Corporate Governance consisting of the Board of Commissioners, the Board of Directors and the Audit Committee in explaining the Company Value is not strong enough.
ANALISIS SISTEM PENGGAJIAN TENAGA KONTRAK UIN SUNAN KALIJAGA YOGYAKARTA Muhammad Subkhan; Wahyu Setianingsih; Ruddy Tri Santoso
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.v3i2.726

Abstract

UIN (Universitas Islam Negeri) Sunan Kalijaga is an Islamic State University that previously named IAIN SunanKalijaga. It was established in 26 September 1951 and it was one of the oldest university that established by the Ministry of Religious Affairs. As for the human resources whose working in the university, there are public servants who appointed to work there by the National Administrative system and also contract workers. The contract workers are the employee of UIN SunanKalijaga that legally being appointed by the Rector of the University through a decree signed by the Rector itself. The contract system will be renewed annually, started in the beginning of the year. Within the contract, there are terms such as rights and obligations including the amount of the salary. And, the amount of the salary will be changed every 3 years. There basic calculations for the salary system by referring the current national’s public servant salary system and minimum local wage system. Therefore, based on the issue above, this thesis would like to highlight some questions in order to answer some questions; what factors affecting the change of the salary system for the contract workers in UIN SunanKalijaga, Why to factors becoming push factors in the changing of salary system of contract workers and how the current reality of contract workers salary system at UIN Sunan Kalijaga. The aim of the research will be to identify what factors causing the changing of salary system at UIN SunanKalijaga, and to analyse the push factors as well to evaluate the salary system of contract workers at UIN SunanKalijaga. Meanwhile the theoretical framework being employed on this research will be the Salary Theory and Compensation theory. And, as for the method of research, there will be descriptive qualitative and the data will be gathered through primary and secondary data. Documents will be used as source of information and respondents will interviewed to gain some insights of the policy.
PENGARUH PENEMPATAN PEGAWAI, BEBAN KERJA, DAN PENGEMBANGAN KARIR TERHADAP KINERJA PEGAWAI DI KANTOR PELAYANAN PAJAK PRATAMA BANTUL Nur Widiastuti; Alex Taufiq
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.v3i2.727

Abstract

Human resources is an organizational asset that should be managed properly, especially regarding placement, assignment of workloads, and career development for the employees. Proper human resources management, hopefully, will improve organizational performance therefore set results. This study aims to determine the influence the placement and workload of employees unto their performance. This study will use quantitative research method with non-probability sampling method. The respondents in this study originated from KPP Pratama Bantul, totaling 91 employees. The sampling technique used is census sample, by distributing questionnaires. The results of the study revealed that employee placement, workload, and career development all partially and simultaneously have a positive and significant effect on employee performance.
PENGARUH REMUNERASI, KEPUASAN DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI PAJAK PADA KANWIL DJP D.I. YOGYAKARTA DI MASA PANDEMI COVID-19 Akhmad Jazuli; Sofiati Sofiati; Donny Prasetyo
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.v3i2.728

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh remunerasi, menganalisis pengaruh kepuasan kerja, menganalisis pengaruh motivasi kerja dan secara bersama-sama menganalisis pengaruh remunerasi, kepuasan kerja dan motivasi kerja terhadap kinerja pegawai Kantor Wilayah DJP D.I. Yogyakarta. Serta menganalisis variabel mana yang dominan mempengaruhi kinerja pegawai pada Kantor Wilayah DJP D.I. Yogyakarta. Populasi dalam penelitian ini adalah pegawai pada Kantor Wilayah DJP D.I. Yogyakarta tahun 2021 yang berjumlah 140 pegawai. Adapun sampel yang digunakan sejumlah 100 pegawai. Hasil penelitian ini menunjukkan bahwa secara parsial remunerasi berpengaruh positif dan signifikan terhadap kinerja pegawai pada pada Kantor Wilayah DJP D.I. Yogyakarta, kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja pegawai pada Kantor Wilayah DJP D.I. Yogyakarta, motivasi kerja berpengaruh positif dan signifikan terhadap kinerja pegawai pada Kantor Wilayah DJP D.I. Yogyakarta. Hasil penelitian ini menunjukkan bahwa secara bersama-sama variabel remunerasi, kepuasan kerja dan motivasi kerja berpengaruh terhadap kinerja pegawai pada Kantor Wilayah DJP D.I. Yogyakarta. Variabel yang paling dominan terhadap kinerja adalah remunerasi.
UPAYA PENINGKATAN KOMPETENSI PERSONIL POLRI DI DITIDENSOS DENSUS 88 AT POLRI WILAYAH YOGYAKARTA Sumarno Sumarno; Mudasetia Mudasetia
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.v3i2.729

Abstract

The purpose of this study is to describe the competence of Polri personnel in the Ditidensos Densus 88 AT Polri Yogyakarta Region which is still not optimal in terms of skills, knowledge and attitudes, to identify obstacles in increasing the competence of Polri personnel in the competence of Ditidensos Densus 88 AT Polri personnel in the Yogyakarta Region, to obtain efforts to improve the competence of Polri Personnel in the Ditidensos Densus 88 AT Polri Yogyakarta Region.This research is a qualitative research with 3 respondents from the National Police of the Ditidensos Densus 88 AT of the Yogyakarta Regional Police which consists of 1 Head of the Sumda Division, 1 Kanitidensos Densus 88 AT Police of the Yogyakarta Region and 1 member. While the object of research is an effort to increase the competence of Polri personnel at the Ditidensos Densus 88 AT Polri Yogyakarta Region, and analyzed by data analysis Miles and Huberman. The result is the improvement of the competence of the Ditidensos Personnel of the Special Detachment 88 AT Yogyakarta Region which can be (1) improving coordination with the Special Detachment 88 AT of the Yogyakarta Region, (2) increasing the competence of personnel in the fields of investigators, identification, socialization, and religious knowledge and (3) Efforts are made by improving facilities and infrastructure and improve training.
IMPLEMENTASI DIGITAL MARKETING UNTUK MENINGKATKAN JUMLAH KONSUMEN PADA LEMBAGA BIMBINGAN DAN KONSULTASI BELAJAR NURUL FIKRI (BKB NF) Angki Dwi Aryani; Nita Fitriana
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.v3i2.730

Abstract

This study aims to determine the factors that determine BKB Nurul Fikri in choosing digital marketing to increase the number of consumers, how to implement and the implications of digital marketing to increase the number of consumers of the Nurul Fikri Learning Guidance and Consultation Institute (BKB NF). This study uses a qualitative method because the researcher wants to get something objective by getting direct sources from the head of the branch, the head of the marketing department, tutors and students. The data collected by interview, observation and direct documentation at BKB Nurul Fikri Surakarta. The results of this study showed that the factors determined Nurul Fikri BKB in choosing digital media were to expand information, create awareness, perception, and improve service. BKB Nurul fikri has been using digital media websites and social media (youtube, Instagram and Facebook) for 7 years. The implication of using digital marketing is the increasing of quality and quantity. The increasing of quality can be showed from the Human Resource and servise while the increasing of quantity can be showed from the number of registration.
PENGARUH MOTIVASI, KOMUNIKASI, DAN KOMPETENSI TERHADAP LOYALITAS DAN KINERJA KARYAWAN TETAP YAYASAN PUPUK KALTIM KOTA BONTANG Zulkifli Zulkifli; Abdul Hakim; Wahyu Purwanto
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.v3i2.731

Abstract

Penelitian ini bertujuan menentukan pengaruh motivasi, komunikasi, kompetensi terhadap loyalitas dan kinerja karyawan tetap Yayasan Pupuk Kaltim (YPK) Kota Bontang sehingga dapat ditentukan hubungan langsung antara variabel independen dan variabel dependen. Sampel penelitian adalah karyawan tetap yang berjumlah 48 orang. Sampel penelitian berstrata terdiri atas pendidikan SMA (4), Diploma (1), S1 (36), dan S2 (7). Jenis penelitian tergolong penelitian kuantitatif. Data meliputi data primer dan dijaring menggunakan kuesioner. Analisis data menggunakan analisis regresi linier berganda dan analisis jalur. Hasil penelitian menunjukkan: (1) terdapat pengaruh positif dan signifikan variabel motivasi, komunikasi, kompetensi terhadap loyalitas, baik parsial maupun simultan dalam persamaan regresi Y1=2,929+0,398X1+0,135X2+0,151X1 dengan sumbangan pengaruh sebesar 84,3%. (2) terdapat pengaruh positif dan signifikan variabel motivasi, komunikasi, kompetensi terhadap kinerja, baik parsial maupun simultan dalam persamaan regresi Y2=7,871+0,309X1+0,171X2+0,194X1 dengan sumbangan pengaruh sebesar 78,8%. (3) Terdapat hubungan langsung yang erat dengan koefisien korelasi dan koefisien jalur antara: motivasi dan loyalitas (0,897;0,623), korelasi dengan loyalitas (0,775;0,212), kompetensi dan loyalitas (0,715;0,182), motivasi dan kinerja (0,849;0,448), komunikasi dan kinerja (0,774;0,324), kompetensi dan kinerja (0,721;0,236). Simpulan penelitian adalah terdapat pengaruh motivasi, komunikasi, kompetensi terhadap loyalitas dan kinerja karyawan tetap YPK Kota Bontang.
PENILAIAN KINERJA, PEMERINGKATAN KINERJA DAN KEPUASAN KERJA PEGAWAI KANTOR PELAYANAN PAJAK PRATAMA SLEMAN Uswatun Chasanah; Muhammad Heri Nugroho
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.v3i2.732

Abstract

The purpose of this study is to find out about the application, advantages and disadvantages of the employee performance appraisal system and employee performance ranking and explore its relationship with employee job satisfaction at Kantor Pelayanan Pajak Pratama Sleman. To achieve these objectives, this study uses a qualitative descriptive research and data collection techniques by triangulation (a combination of observation, interviews, documentation). The results of the study indicate that the implementation of performance appraisal and performance ranking at Kantor Pelayanan Pajak Pratama Sleman is carried out based on the provisions of the Director General of Taxes Regulation number PER-12/PJ/2018. The implementation of the performance appraisal system has provided job satisfaction, so that employees are motivated to achieve the targets that have been set. Most of the informants stated that the performance rating system applied could not increase employee job satisfaction. For this reason, it is hoped that the employee performance rating system can be carried out more objectively, fairly and transparently.

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