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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 KEPUASAN KONSUMEN DALAM PEMBELIAN DI DISTRO POLOSANYK Irvan Yulian Hernandi; Muhammad Awal Satrio Nugroho
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 3 (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.v3i3.781

Abstract

Consumers who are satisfied with products and services tend to repurchase products and reuse services when the same needs reappear in the future. This means that satisfaction is a key factor for consumers in making repeat purchases which constitute the largest portion of the company sales volume. To determine the factors that influence consumer satisfaction in purchasing at Polosanyk distributions. The type of research used is descriptive quantitative research. The population in this study were all consumers of Polosanyk distribution in January and February 2022 with a sample of 81 people. The data analysis of this research used multiple regression analysis. There is a significant effect of product quality on consumer satisfaction in Polosanyk distributions. This is evidenced by the t-count value of 2.778 and a significance value of 0.007 which is smaller than 0.05. There is no significant effect of service quality on consumer satisfaction in Polosanyk distributions. This is evidenced by the t-count value of -0.177 and a significance value of 0.860 which is greater than 0.05. There is no significant effect of store atmosphere on consumer satisfaction in Polosanyk distributions. This is evidenced by the t-count value of 1.947 and a significance value of 0.299 greater than 0.05. There is a significant effect of price on consumer satisfaction in Polosanyk distributions. This is evidenced by the t-count value of 4.611 and a significance value of 0.000 which is less than 0.05. There is a significant effect of product quality, service, store atmosphere and price on consumer satisfaction in Polosanyk distributions. This is evidenced by the t-count value of 11.992 and a significance value of 0.000 which is less than 0.05.
ANALISIS PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN WARGA BINAAN DI BALAI REHABILITAS TERPADU PENYANDANG DISABILITAS DINAS SOSIAL DAERAH ISTIMEWA YOGYAKARTA (BRTPD DINAS SOSIAL DIY) Banindaru Sasono Handito; Muhammad Subkhan
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 3 (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.v3i3.782

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan terhadap kepuasan Warga Binaan Di Balai Rehabilitas Terpadu Penyandang Disabilitas Dinas Sosial Daerah Istimewa Yogyakarta (BRTPD DINAS SOSIAL DIY). Penilaian kualitas pelayanan didasarkan pada dimensi serqual (service quality) yang terdiri dari lima dimensi, yaitu tangible (bukti fisik), reliability (kehandalan), responsiveness (daya tanggap), assurance (jaminan), dan empathy (perhatian). Sampel dalam penelitian ini adalah warga binaan Balai Rehabilitas Terpadu Penyandang Disabilitas Dinas Sosial Daerah Istimewa Yogyakarta sebanyak 60 orang responden. Instrumen penelitian yang digunakan berupa kuesioner. Seluruh item pertanyaan dalam kuesioner bersifat valid dan reliabel. Persamaan regresi linier berganda yang diperoleh dalam penelitian ini adalah Y= 11,738 + 0,337 X1 + 0,053 X2 + 0,088 X3 - 0,368 X4 - 0,031 X5. Berdasarkan hasil uji parsial, variabel tangible berpengaruh terhadap kepuasan pelanggan karena t hitung lebih dari t tabel, yaitu 2,873 lebih dari 1,674 dengan signifikansi 0,006, variabel reliability tidak berpengaruh terhadap kepuasan pelanggan karena t hitung kurang dari t tabel, yaitu 0,312 kurang dari 1,674 dengan signifikansi 0,757, variabel responsiveness tidak berpengaruh terhadap kepuasan pelanggan karena t hitung kurang dari tabel, yaitu 0,609 kurang dari 1,674 dengan signifikansi 0,545, variabel assurance tidak berpengaruh terhadap kepuasan pelanggan karena t hitung kurang dari t tabel, yaitu -1,884 kurang dari 1,674 dengan signifikansi 0,065, dan variabel empathy tidak berpengaruh terhadap kepuasan pelanggan karena t hitung kurang dari t tabel yaitu -0,179 kurang dari 1,674 dengan signifikansi 0,859. Hasil uji simultan menunjukkan bahwa variabel tangible, reliability, responsiveness, assurance, dan empathy secara bersama-sama berpengaruh terhadap kepuasan Warga Binaan Di Balai Rehabilitas Terpadu Penyandang Disabilitas Dinas Sosial Daerah Istimewa Yogyakarta sebesar 2,547 dengan signifikansi 0,038. Variabel tangible, reliability, responsiveness, assurance, dan empathy mampu menjelaskan kepuasan Warga Binaan Di Balai Rehabilitas Terpadu Penyandang Disabilitas Dinas Sosial Daerah Istimewa Yogyakarta sebesar 19,1%, sedangkan sisanya sebesar 80,9% dijelaskan atau dipengaruhi oleh variabel lain di luar penelitian.
PENGARUH PELAPORAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN Diah Lestari; Zulkifli Zulkifli
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 3 (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.v3i3.783

Abstract

This aims to examine the effect of Corporate Social Responsibility (CSR) on the company financial performance. In this study, the company financial performance is measured by Return on Equity (ROE) and Return on Assets (ROA). Corporate Social Responsibility (CSR) as an independent, variable Return on Equity (ROE) and Return on Assets (ROA) as dependent variables. The sample of this study is the oil and gas sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Data were collected by documentary method and literature study. Sample selection using purposive sampling method and obtained 11 companies. This study used multivariate regression analysis to analyze the data. The results show that Corporate Social Responsibility (CSR) has a positive and significant effect on the company financial performance as measured by Return on Assets (ROA) and has a negative effect on Return on Equity (ROE).
ANALISIS SISTEM AKUNTANSI PENERIMAAN KAS DAN PENGELUARAN KAS DALAM UPAYA PENINGKATAN EFEKTIVITAS PENGENDALIAN INTERNAL: Studi pada Koslo Hotel Yogyakarta Maria Margaretha Tifany Lebasue; Manendha Maganitri Kundala; Hasanah Setyowati
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 3 (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.v3i3.784

Abstract

The research entitled Analysis of Cash Receipts and Cash Disbursement Accounting Systems in Efforts to Increase the Effectiveness of Internal Cont rol (Study at Koslo Hotel Yogyakarta) aims to analyze how internal cash control is implemented at Koslo Hotel Yogyakarta and compared with cash accounting system theory and internal control theory. This study examines the elements related to the cash receipts and cash disbursement system starting from the documents used, related functions, accounting records and procedures carried out and analyzes how effective the internal controls are implemented. This study also aims to formulate what efforts can be made to improve internal control that has been implemented. Data collection techniques used were interviews, observation and documentation with qualitative research methods and presented descriptively. From the results of the study it can be concluded that Koslo Hotel Yogyakarta has not fully implemented the elements in internal control such as separation of functions and authority because there are still multiple functions by one part. Koslo Hotel Yogyakarta also has not carried out practices and documents that are in accordance with cash system theory but Koslo Hotel Yogyakarta efforts in carrying out internal checks are considered capable of reducing the risk of irregularities.
EVALUASI KINERJA PEGAWAI KANTOR KEMENTERIAN AGAMA KABUPATEN MAGELANG Widi Astuti; Meidi Syaflan
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 3 (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.v3i3.785

Abstract

This writing uses a qualitative method. The subjects in this study were informants who provided information in this study as many as 3 people consisting of 1 Head of the Human Resources Section, 2 administrative employees of the Ministry of Religion. Magelang Regency. Interactive model data analysis as proposed by Miles and Huberman (1992) which includes four components, namely data collection, data reduction, data presentation, conclusion drawing or verification. The results of this study indicate that the factors causing the increase in the performance of the employees of the Ministry of Religion of Magelang Regency are still low in terms of (a) Attitude, the cause is that there are still some employees who are less disciplined at work, lack of guidance. (b) Ability, the reason is that the ability of ASN is not entirely based on qualifications, competence and performance, and the evaluation of personnel services is not yet optimal. (c) achievement (Accomplishment), the reason is that there are still employees who do not match HR competencies, lack of facilities and infrastructure. Then efforts were made to improve the performance of the employees of the Office of the Ministry of Religion of Magelang Regency in terms of: (a) Morality / Personality (Attitude) aspects with efforts to provide exemplary discipline and guidance by the leadership to employees, then given spiritual showers and ESQ (Emotional Spiritual Quotient) training. (b) Ability or (Ability) with efforts to organize employee management training, socialize new laws and regulations, and send employees to attend courses and organize discussions, dialogues, workshops and seminars. (c) Achievement by improving employee performance and then providing rewards and punishments as well as improving infrastructure.
PENGARUH BUDAYA ORGANISASI LINGKUNGAN KERJA TERHADAP KOMITMEN PEGAWAI DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING DI GRHATAMA PUSTAKA YOGYAKARTA Mia Aprilia; Uswatun Chasanah
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 3 (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.v3i3.786

Abstract

This study aims to determine the influence of organizational culture, work environment to employee commitment through job satisfaction as an intervening variable at Grhatama Pustaka Yogyakarta. The method used in this study is the quantitative method, where the data collection uses a questionnaire. The samples in this study amounted to 56 employees of Grhatama Pustaka Yogyakarta. The validity test shows that the statements in this study are valid, while the reliability test using cronbach’s alpha is stated to be reliable. The statistical analysis show that : (1) organzational culture has a positive and significant effect on employee job satisfaaction. (2) whe work environment hasn’t been proven to have an effect on employee job satisfaction. (3) job satisfaction has a positive and significant effect on employee commitment. (4) organizational culture is declared not to be related to employee commitment. (5) the work environment is stated to have no effect on employee commitment. (6) job satisfaction doesn’t significantly mediate the influence between organizational culture and employee commitment.
ANALISIS PREDIKSI KEBANGKRUTAN DENGAN MENGGUNAKAN METODE ALTMAN Z-SCORE STUDI EMPIRIS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2021 Welsi Anggraini; Sulastiningsih Sulastiningsih
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 3 (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.v3i3.787

Abstract

This study aims to analyze the prediction of bankruptcy using the Altman Z-Score method empirical studies on property and real estate companies listed on the indonesia stock exchange for the period 2012-2021. This type of research is quantitative descriptive research. The data used in this study is secondary data, where the data is obtained by accessing the idx.co.id site. In addition, data collection techniques were also carried out vy studying books, notes, journals, and related information. Sampling using purposive sampling with certain criteria, so that it can be determined 20 companies as samples in this study. The variables used in the financial ratios in the modified Altman Z-Score model are: working capital to total assets, retained earning to total assets, eraning before interest and taxes to total assets, and book value of equity to book value of total debt. The method used is the Altman Z-Score modified model because it can be used to predict company bankruptcy. The results showed that of the 20 companies there were 7 (seven) stable companies for (10) ten consecutive years with the code BAPA, BEST, BSDE, DUTI, GPRA, KIJA, MTLA. And there are 13 (thirteen) companies that have varied results, namely APLN, ASRI, CTRA, DART, DILD, EMDE, GMTD, JRPT, LPCK, LPKR, MDLN, PWON, and SMRA codes.
STRATEGI PENINGKATAN KINERJA PERSONIL RESERSE KRIMINAL DALAM MENANGANI PERKARA DI POLRES MAGELANG KOTA Harry Dwi Purnomo; Sofiati Sofiati; Jazuli Akhmad
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 3 (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.v3i3.788

Abstract

This research is a qualitative research. The informants in this study were 3 people, namely 1 Kaurmintu, 1 Kanit Idik 1 Crimea and 1 Police Personnel at the Criminal Investigation Unit of the Magelang City Police. Analysis of the data used in this study will be used with qualitative methods. Factors that have led to a decrease in the performance of the Sat Reskrim Polres Magelang personnel in dealing with cases are the limited competence of Polri investigators who have assistant investigator certificates; not all investigative personnel have the ability in the IT field; The intensity of work and reports from the public are many with the condition of limited investigative personnel; many whistleblowers do not properly understand the alleged case. Efforts to improve the performance of the Sat Reskrim Polres Magelang personnel in handling cases are (1) SO Strategy by increasing cooperation with the Regional Government and Central Java Regional Police as well as improving the quality and competence of investigators. (2) The WO strategy is to increase training in the field of investigation and then organize programs and activities in accordance with the main tasks and functions of the unit. (3) ST strategy, namely by increasing public understanding and improving communication with the community, by utilizing various media for outreach and counseling activities. (4) The WT strategy is to build and utilize an integrated information system and optimize the use of facilities and infrastructure in carrying out tasks.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020 Pramesti Kemala Sari; Mudasetia Mudasetia; Achmad Marzuki
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 3 (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.v3i3.789

Abstract

This research is a causal research that aims to analyze the effect of profitability, liquidity, leverage and firm size on earnings management. This research is a secondary research. Sources of data used in this study came from financial reports obtained from the Indonesia Stock Exchange website. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The method of determining the sample used is the purposive sampling method. After determining the sample using the purposive sampling method, there were 24 companies that met the required sample criteria with an observation period of 4 years. Testing the hypothesis in this study using multiple regression analysis method using the SPSS application as a test tool. The analytical method used is descriptive statistical test, classical assumption test (normality test, multicollinearity test, autocorrelation test, heteroscedasticity test), and hypothesis testing. Based on the ANOVA test, the profitability variable has an influence on earnings management. While the variables of liquidity, leverage and firm size have no effect on earnings management.
ANALISIS PEMAHAMAN PERATURAN PEMERINTAH NOMOR 23 TENTANG PAJAK PENGHASILAN PADA UMKM BEKASI Achmad Dany; Priyastiwi Priyastiwi
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 3 (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.v3i3.790

Abstract

This study aims to determine the level of understanding and describe the implementation of Government Regulation No. 23 of 2018 on UMKM in Bekasi. The method used in this research is quantitative, and the data source is primary data. By using the Slovin formula to obtain a sample and using a questionnaire to collect data. The data analysis method used is the analysis of the results with a Likert scale. The results showed that 43% of respondents strongly agreed with the statement of Taxpayer Compliance, 37% of respondents stated strongly agree with the statement of the application of PP. 23 of 2018, and 34% of respondents disagreed with the Self Assessment System statement. It can be interpreted that UMKM actors in Bekasi are aware of and understand taxpayer compliance, and the implementation of final tax provisions and fines if they do not pay taxes, UMKM actors know and agree, but there are still those who do not agree. There are weaknesses in the Self Assessment System, the lack of awareness of UMKM actors in recording or accounting in calculating the amount of turnover.

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