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<![CDATA[STRATEGI PENGEMBANGAN PANTAI WEDIOMBO SEBAGAI SALAH SATU DAYA TARIK WISATA UNGGULAN DI KABUPATEN GUNUNGKIDUL ]]>
<![CDATA[Eko Martanto]]>;
<![CDATA[Riska Rahmawati]]>
<![CDATA[ Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 4 (2023): Jurnal Riset Akuntansi dan Bisnis Indonesia ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jrabi.v3i4.769
<![CDATA[Pantai Wediombo di Kapanewon Girisubo, Kabupaten Gunungkidul merupakan pantai yang berada di Kabupaten Gunungkidul yang berpotensi dan memiliki peluang untuk pengembangan destinasi wisata di Kabupaten Gunungkidul. Pengembangan wisata Pantai Wediombo diharapkan mampu menambah nilai positif yaitu mampu meningkatkan pendapatan asli daerah di Gunung Kidul, meningkatkan dan menciptakan lapangan kerja dan keempatan berwirausaha bagi masyarakat didaerah sekitar dan meningkatkan taraf hidup masyarakat yang berada sekitar objek. Selain itu Partisipasi masyarakat yang dilakukan dalam pengembangan daya tarik Wisata Pantai Wediombo dengan cara berperan apabila ada sebuah event seperti nyadran, perbaikan fasilitas pantai dan kebersihan, mereka mengumpulkan dana dari iuran tiap rumah makan atau kios, membentuk komunitas WOSS (Wediombo Surf Society). Hambatan yang dihadapi dalam pengembangan Pantai Wediombo meliputi faktor internal (dari dalam) objek wisata terbatasnya sarana transportasi yang tersedia hanya sampai jam 4 sore dan akomodasi yang kurang memadai. Faktor eksternal (dari luar) objek wisata keterbatasan dana dalam pengembangan, rendahnya kesadaran wisatawan akan lingkungan, dan tidak sejalannya Pemerintah Gunungkidul dengan Pemerintah Provinsi yaitu Dinas Kelautan. Upaya yang dilakukan dalam pengembangan Pantai Wediombo adalah adanya perbaikan infrastruktur digital, perbaikan Posko Satlinmas, memperluas promosi agar lebih optimal, menjaga dan melestarikan budaya atau tradisi yang ada di Pantai Wediombo.]]>
<![CDATA[PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN DAN STRUKTUR ASET TERHADAP NILAI PERUSAHAAN: Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Periode 2017-2021 ]]>
<![CDATA[Aris Susanto]]>;
<![CDATA[Lilik Ambarwati]]>
<![CDATA[ Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 3 (2023): Jurnal Riset Akuntansi dan Bisnis Indonesia ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jrabi.v3i3.772
<![CDATA[This study aims to examine the effect of profitability, liquidity, firm size, and asset structure on firm value. Profitability is measured by price book value, liquidity is measured by current assets, company size is measured by natural logarithms, and asset structure is measured by fixed asset ratio. This research is a quantitative study. The sample of this research was obtained by purposive sampling technique, namely selecting the sample with predetermined criteria. Based on the purposive sampling method with predetermined criteria, 115 samples were obtained from 23 manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period. The method in this study was multiple regression analysis technique which was processed using the SPSS version 25 program. The results showed that profitability and firm size had a positive and significant effect on firm value in consumer goods companies. Meanwhile, liquidity and asset structure have no significant effect on firm value in consumer goods companies.]]>
<![CDATA[EVALUASI IMPLEMENTASI PENATAUSAHAAN ASET TETAP PEMERINTAH KABUPATEN PACITAN ]]>
<![CDATA[Zainal Arifin]]>;
<![CDATA[Nur Widiastuti]]>
<![CDATA[ Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 3 (2023): Jurnal Riset Akuntansi dan Bisnis Indonesia ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jrabi.v3i3.773
<![CDATA[Rekomendasi BPK tentang data spesifikasi barang yang tidak lengkap pada Kartu Inventaris Barang dan tidak lengkapnya pemberian nomor register Barang Milik Daerah pada fisik barang belum dapat ditindaklanjuti oleh Pemerintah Kabupaten Pacitan. Penelitian ini bertujuan untuk mengetahui kondisi penatausahaan aset tetap Pemerintah Kabupaten Pacitan tahun 2022, mengidentifikasi faktor-faktor penyebab implementasi penatausahaan aset tetap Pemerintah Kabupaten Pacitan belum memadai dan merumuskan upaya yang dilakukan agar penatausahaan aset tetap Pemerintah Kabupaten Pacitan memadai. Metode yang digunakan pada penelitian ini adalah deskriptif kualitatif dengan menggunakan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa perangkat hukum penatausahaan aset tetap Pemerintah Kabupaten Pacitan sudah ada namun perlu perubahan, sumberdaya manusia pengurus barang kurang memadai, data Kartu Inventaris Barang tidak lengkap, nomor register barang masih dibuat secara manual, telah dilakukan sosialisasi dan pemanfaatan aplikasi Lik In tetapi belum maksimal. Upaya yang dapat dilakukan adalah segera melakukan perubahan kode lokasi barang, menambah sumberdaya manusia, meningkatkan koordinasi dan meningkatkan pemanfaatan aplikasi Lik In.]]>
<![CDATA[PENGARUH HARGA DAN SALURAN DISTRIBUSI TERHADAP VOLUME PENJUALAN GAS LPG 3 KG PADA PANGKALAN BUMI PELITA ASRI ]]>
<![CDATA[Nining Purwatiningsih]]>;
<![CDATA[Yunita Fitri Wahyuningtyas]]>
<![CDATA[ Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 3 (2023): Jurnal Riset Akuntansi dan Bisnis Indonesia ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jrabi.v3i3.774
<![CDATA[The purpose of this test is to examine: (1) how does the price affect the sales volume of 3 Kg LPG gas for the Bumi Pelita Asri Base, (2) how does the distribution channel influence the sales volume of 3 Kg LPG gas for the Bumi Pelita Asri Base. The sample in this test is a customer or consumer who buys 3 Kg LPG Gas at Pangkalan Bumi Pelita Asri with a total of 73 respondents using a purposive sampling technique. The instrument in this test is a questionnaire that has been tested for validity and reliability using Alpha Cronbach. Thedata analysis method used for testing is multiple linear regression by applying the statisticaldata processing program SPSS (Statistical Package for The Social Science ) for Windows Release 25.0. The test results based on multiple linear tests show that: (1) A constant value (a) of 0.599 indicates that when the independent variable (price, distribution channel) is constant (x=0), then the consumers of the 3 KG LPG Gas Base Bumi Pelita Asri those who become respondents are able to increase sales volume in the continuity of business at the company. (2) The results of multiple linear regression testing show that the price variable has a regression coefficient of 0.133 with a significance value of 0.013. This value is smaller than the probability value of 5% (0.05). Thus the first hypothesis which states that price has a positive effect on business continuity is accepted (H1 is accepted). (3) The results of multiple linear regression testing show that the distribution channel variable has a regression coefficient of 0.425 with a significance value of 0.000. This value is smaller than the probability value of 5% (0.05). Thus the second hypothesis which states that distribution channels have a positive effect on sales volume is accepted.]]>
<![CDATA[PENGARUH KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHAAN: Studi Kasus Pada Perusahaan Food And Beverage Di BEI Periode 2018-2022 ]]>
<![CDATA[Khoirunnisa Cahya Firdarini]]>
<![CDATA[ Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 3 (2023): Jurnal Riset Akuntansi dan Bisnis Indonesia ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jrabi.v3i3.775
<![CDATA[This study aims to examine the influence of the role of the audit committee in a company and audit quality on firm value both partially and simultaneously in food and beverage companies. The number of research samples is 110. The data collection method uses secondary data with financial report data sources and the company annual report. Based on the results of hypothesis testing carried out with multiple regression analysis, the results show that: (1) audit committee has a positive effect on firm value and (2) audit quality has no effect on firm value.]]>
<![CDATA[PENGARUH LINGKUNGAN KERJA PADA LOYALITAS KARYAWAN DENGAN KINERJA KARYAWAN SEBAGAI VARIABEL MEDIASI : Studi Kasus Pada Proyek Check Dam Ahuru Kota Ambon ]]>
<![CDATA[Sitti Rahma Rumadaul]]>;
<![CDATA[Muhammad Mathori]]>
<![CDATA[ Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 3 (2023): Jurnal Riset Akuntansi dan Bisnis Indonesia ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jrabi.v3i3.776
<![CDATA[This study discusses how the work environment and employee loyalty with employee performance as a mediating variable for the Ahuru Check Dam project in Ambon City, Maluku, Indonesia. The purpose of this study was to test and analyze whether the influence of the work environment on employee loyalty and employee performance as a mediating variable in the Rinjani Way Batu Merah upgrading project, Ambon City, Maluku, Indonesia. The analytical test tool used is SmartPLS v.3.0.0 with the SEM (Structural Equation Modeling) analysis method. The results of the study show that the work environment has no effect on employee performance. Employee performance has a positive and significant effect on employee loyalty. The work environment has a positive and significant effect on employee loyalty and employee performance acts as a mediating variable in the work environment in a positive and significant way on employee loyalty.]]>
<![CDATA[PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN DI MASKAPAI BATIK AIR PADA BANDAR UDARA ABDURAHMAN SALEH MALANG ]]>
<![CDATA[Ary Subiyantoro]]>;
<![CDATA[Himawan Agung Nugroho]]>;
<![CDATA[Anggoro Setyo Mukti]]>
<![CDATA[ Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 3 (2023): Jurnal Riset Akuntansi dan Bisnis Indonesia ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jrabi.v3i3.777
<![CDATA[In this era of globalization, the aviation industry is facing increasingly fierce competition. Therefore, it is important to understand the factors that influence customer satisfaction in the context of airlines. This study aims to see how much influence service quality has on customer satisfaction of Batik Air airline passengers at Abdulrachman Saleh Malang Airport. This research was conducted at Abdulrachman Saleh Malang Airport. The type of data used in this study is primary data obtained from the distribution of questionnaires to Batik Air airline passengers at Abdulrachman Saleh Malang Airport. The research used by researchers is field research which uses a quantitative approach, namely testing or analyzing data and calculating numbers and then drawing conclusions from the testing. Based on the results of a simple regression test, it is known that service quality variables have a significant effect on customer satisfaction of Batik Air airline passengers at Abdulrachman Saleh Malang Airport. This significant effect can be seen based on the results of t-tests on independent variables of management information systems obtained a Sig value of 0.001. A probability value greater than the Sig value (0.05 greather than 0.001) can be concluded that H0 is rejected and H1 is accepted, meaning that service quality variables have a significant effect on customer satisfaction of Batik Air airline passengers at Abdulrachman Saleh Malang Airport.]]>
<![CDATA[PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK), DAN DANA BAGI HASIL (DBH) TERHADAP BELANJA MODAL PADA PROVINSI DAERAH ISTIMEWA YOGYAKARTA PERIODE 2017-2020 ]]>
<![CDATA[Abellisa Aulia Devi]]>;
<![CDATA[Achmad Tjahjono]]>
<![CDATA[ Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 3 (2023): Jurnal Riset Akuntansi dan Bisnis Indonesia ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jrabi.v3i3.778
<![CDATA[This study aims to prove: (1) The effect of Regional Original Income on Capital Expenditure in the Special Region of Yogyakarta Province. (2) The effect of the General Allocation Fund on Capital Expenditure in the Special Region of Yogyakarta Province. (3) The influence of the Special Allocation Fund on Capital Expenditure in the Province of the Special Region of Yogyakarta. (4) The Effect of Revenue Sharing Funds on Capital Expenditures in the Province of the Special Region of Yogyakarta. (5) The effect of Regional Original Revenue, General Allocation Fund, Special Allocation Fund and Revenue Sharing Fund together on Capital Expenditure in the Special Region of Yogyakarta Province. Methods of data collection using documentation techniques. The object of this research is the Financial Statements of the Special Region of Yogyakarta in 2017- 2020. The analytical methods used are: Classical assumption test, multiple linear analysis, hypothesis testing, coefficient of determination test. The results of the study show that: (1) Regional Original Income has a significant effect on Capital Expenditures. (2) General Allocation Fund has no significant effect on Capital Expenditure. (3) The Special Allocation Fund has a significant effect on Capital Expenditures. (4) Profit Sharing Funds have no significant effect on Capital Expenditures. (5) Regional Original Revenue, General Allocation Fund, Special Allocation Fund and Revenue Sharing Fund together have a significant effect on Capital Expenditure.]]>
<![CDATA[ANALISIS PENGARUH PROMOSI, HARGA DAN KEPERCAYAAN TERHADAP LOYALITAS PELANGGAN DENGAN KEPUASAN KONSUMEN SEBAGAI VARIABLE INTERVENING SHOPEE FOOD DI YOGYAKARTA ]]>
<![CDATA[Feri Lanandra]]>;
<![CDATA[Suhartono Suhartono]]>
<![CDATA[ Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 3 (2023): Jurnal Riset Akuntansi dan Bisnis Indonesia ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jrabi.v3i3.779
<![CDATA[Penelitian ini bertujuan untuk melakukan analisis pengaruh promosi, harga dan kepercayaan terhadap loyalitas pelanggan dengan kepuasan konsumen sebagai variable intervening shopee food di Yogyakarta. Penelitian ini menggunakan pendekatan kuanitatif dengan cara pengumpulan data melalui kuesioner terhadap 100 responden. Berdasarkan hasil analisis diketahui Promosi berpengaruh positif dan signifikan terhadap loyalitas pelanggan Shopee Food Di Yogyakarta, harga berpengaruh positif dan signifikan terhadap loyalitas pelanggan Shopee Food Di Yogyakarta, kepercayaan berpengaruh positif dan signifikan terhadap loyalitas pelanggan Shopee Food Di Yogyakarta, promosi berpengaruh positif dan signifikan terhadap kepuasan konsumen Shopee Food Di Yogyakarta, harga berpengaruh positif dan signifikan terhadap kepuasan konsumen Shopee Food Di Yogyakarta, kepercayaan berpengaruh positif dan signifikan terhadap kepuasan konsumen Shopee Food Di Yogyakarta, kepuasan konsumen positif dan signifikan terhadap loyalitas pelanggan Shopee Food Di Yogyakarta, Kepuasan konsumen tidak mampu memediasi pengaruh promosi terhadap loyalitas pelanggan Shopee Food Di Yogyakarta, kepuasan konsumen mampu memediasi pengaruh harga terhadap loyalitas pelanggan Shopee Food Di Yogyakarta, kepuasan konsumen tidak mampu memediasi pengaruh kepercayaan terhadap loyalitas pelanggan Shopee Food Di Yogyakarta.]]>
<![CDATA[PENGARUH LINGKUNGAN KERJA, KOMPENSASI, DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN: Studi Kasus pada Toko Mitra Anda ]]>
<![CDATA[Vivilia Astuti]]>;
<![CDATA[Dila Damayanti]]>
<![CDATA[ Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 3 (2023): Jurnal Riset Akuntansi dan Bisnis Indonesia ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jrabi.v3i3.780
<![CDATA[Penelitian ini bertujuan untuk mengetahui Pengaruh Lingkungan Kerja, Kompensasi, dan Disiplin Kerja terhadap Kinerja Karyawan pada Toko mitra Anda. Penelitian menggunakan desain penelitian metode sensus. Subjek dalam penelitian ini adalah Toko Mitra anda dengan karyawan yang berjumlah 34 orang. Instrumen yang digunakan dalam penelitian ini adalah kuesioner. Teknik analisis yang digunakan yaitu analisis regresi berganda. Hasil penelitian ini menunjukan bahwa Lingkungan Kerja berpengaruh positif terhadap Kinerja Karyawan. Kompensasi berpengaruh positif terhadap Kinerja Karyawan. Disiplin Kerja berpengaruh positif terhadap Kinerja Karyawan. Lingkungan Kerja, Kompensasi, dan Disiplin Kerja secara simultan berpengaruh terhadap Kinerja Karyawan.]]>
