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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 EFEKTIVITAS PENGELOLAAN DANA DESA DALAM PEMBERDAYAAN MASYARAKAT PADA DESA SELONG BELANAK Jati, Indra Lanang; Murapi, Ikang; Ajiani, Ika Putri Fitri
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 4 No 3 (2024): 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.v4i3.1015

Abstract

This study aims to describe the Implementation of Accountability, Transparency, Participatory and Discipline in the Management of Village Fund Allocation in Selong Belanak Village, West Praya District, Central Lombok Regency, West Nusa Tenggara Province. The method used in this study is qualitative descriptive. The data collection techniques in this study are interviews, observations and documentation. The results of the study show that Selong Belanak Village is quite good at meeting the principles of accountability, transparency, participatory and budget discipline in village finance management based on Permendagri Number 20 of 2018, it can be proven that in village financial management, the government has implemented the principle of accountability, namely, every transaction recording by the finance head, both receipts and expenditures are carried out by the finance head. Then the implementation of transparency has been appropriately proven by the installation of billboards at the Selong Belanak Village Office. In the implementation of participation, it is appropriate as evidenced by every activity, always involving the local community in activities carried out by the government. Finally, the implementation of budget discipline is appropriate, as evidenced by the implementation of development in accordance with what has been budgeted by the Selong Belanak village government.
FAKTOR PENENTU TERHADAP KEPUTUSAN PEMBELIAN PADA DUTA MODE CILACAP Jayanti, Esih; Romadhona, Nurrizky; Zamroni, Zamroni
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 4 No 3 (2024): 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.v4i3.1023

Abstract

This study aims to examine and analyze the effect of Product Quality (X1), Place (X2), and Promotion (X3) on Purchase Decisions (Y) at Duta Mode Cilacap. Data was collected by distributing questionnaires to 100 consumers of Duta Mode Cilacap. The sampling technique used in this study was random sampling. The data analysis techniques used include validity test, reliability test, test including linearity test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, hypothesis testing including t-test and F test, coefficient analysis determination (R²). The analysis results show that product quality significantly affects purchasing decisions at Duta Mode Cilacap. Place significantly affects purchasing decisions at Duta Mode Cilacap. The promotion significantly affects purchasing decisions at Duta Mode Cilacap. Product quality, place, and promotion significantly affect Duta Mode Cilacap's purchasing decisions.
ANALISIS PENGARUH PENERIMAAN PAJAK PENGHASILAN, PAJAK BUMI DAN BANGUNAN, DAN PERTUMBUHAN EKONOMI TERHADAP KESENJANGAN PENDAPATAN PADA PEMERINTAH PROVINSI DI INDONESIA Fitri, Ellena Novia; Yulsiati, Henny; Aryani, Yuli Antina
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 4 No 3 (2024): 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.v4i3.1025

Abstract

The purpose of this study is to determine how the income tax variable, the land and building tax variable, and the economic growth variable affect the income gap variable. Income inequality is also significantly affected by land and building tax variables, income tax variables, and economic growth. It is hoped that the findings from this study will assist in the development of more progressive tax laws and improve the effectiveness and efficiency of tax administration. In addition, it is hoped that the government can expand income distribution across national and regional boundaries, lower poverty rates, and accelerate economic growth.
PERAN PERKEMBANGAN PASAR MODAL TERHADAP PEMERATAAN PENDAPATAN DI ASEAN Satrianto, Elton Buyung; Akbar, Saiqa Ilham
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 4 No 3 (2024): 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.v4i3.1047

Abstract

A significant amount of research has been conducted to investigate the relationship between capital market development and economic growth. However, there is still shortage of research that specifically identifies the direct impact of capital markets on income inequality. This study was conducted to determine whether capital market developments contribute to income equality in ASEAN countries, especially in Indonesia. Using secondary data sourced from stock exchanges in Southeast Asia as well as income inequality data (Gini index) data from each country during the period 2000 - 2020, it is processed by using regression to find out how the size, liquidity and activity of the capital market have an impact on income inequality. The development of capital markets in developing countries has a negative impact on income equality according to previous research.
UPAYA PENINGKATAN DISIPLIN KERJA KARYAWAN DALAM MENINGKATKAN KINERJA KARYAWAN PADA KELURAHAN BANGUNTAPAN Suhartono; Subekti, Eko Surachmi; Nugroho, Muhammad Awal Satrio
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 4 No 3 (2024): 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.v4i3.1054

Abstract

The role of work discipline is crucial in enhancing employee performance, as a higher level of discipline directly impacts responsibility and work quality. This study aims to identify the factors contributing to the decline in work discipline at the Banguntapan sub-district office and to formulate improvement efforts. The research sample consisted of five employees, including the Head of Affairs and the Head of Section, who supervise staff. Data were collected through observation and interviews. Data analysis was conducted using Miles and Huberman’s interactive analysis model, which includes data collection, reduction, presentation, and conclusion drawing. The result indicated that the factors causing the decline in work discipline at the Banguntapan sub-district office included punctuality, compliance with regulations, and responsibility for tasks. This study offers recommendations for improving word discipline, such as providing varied recognition, standardizing right and obligations, and enhancing facilities.
ANALISIS PERBANDINGAN INDIKATOR TRADING DALAM MENENTUKAN SINYAL JUAL DAN SINYAL BELI SAHAM SUB SEKTOR FARMASI DI MASA PANDEMI COVID-19 DALAM MENGHASILKAN RETURN Prasetyanta, Agus; Harefa, Bestman Anugerah Utema; Kaloeti, Ade Kristianus
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 4 No 4 (2024): 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.v4i4.1060

Abstract

Penelitian ini bertujuan untuk membandingkan indikator perdagangan Moving Average Convergence Divergence, Moving Average, Stochastic, Bollinger Band, Relative Strength Index, dan Parabolic SAR dalam menghasilkan return saham, serta sinyal beli dan jual. Penelitian ini juga bertujuan untuk mengetahui berapa banyak sinyal beli dan jual yang dapat dihasilkan oleh masing-masing indikator dan untuk menilai keakuratan indikator-indikator tersebut untuk saham sektor farmasi selama pandemi COVID-19. Penelitian ini menggunakan pendekatan kuantitatif dengan metode komparatif. Populasi terdiri dari 11 perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI), namun setelah dilakukan purposive sampling, 9 perusahaan yang memenuhi kriteria dan terpilih sebagai sampel. Analisis data dilakukan dengan menggunakan tradingview.com untuk menganalisis pergerakan harga saham, dengan bantuan Microsoft Excel. Hipotesis pertama diuji dengan menggunakan uji Mann-Whitney, sedangkan hipotesis kedua diuji dengan menggunakan uji Wilcoxon dengan SPSS 21. Temuan menunjukkan bahwa tidak ada perbedaan yang signifikan dalam kemampuan indikator untuk menghasilkan return dan sinyal beli/jual di antara perusahaan farmasi selama pandemi COVID-19 dari Maret 2020 hingga November 2021. Dari segi akurasi, 7 dari 9 perusahaan yaitu KLBF, PYFA, DVLA, SIDO, MERK, PEHA, dan TSPC menunjukkan akurasi yang tinggi dalam menghasilkan sinyal beli dan jual menggunakan indikator Bollinger Band.
KUALITAS PRODUK, HARGA, DAN CITRA MEREK COCA-COLA: APAKAH MEMENGARUHI KEPUTUSAN PEMBELIAN? Muhammad Aamal Sudiana; Fitriana, Nita
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 4 No 4 (2024): 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.v4i4.1069

Abstract

Coca-Cola tetap menjadi merek minuman bersoda paling populer di Indonesia, meskipun harganya lebih mahal dibandingkan dengan merek minuman bersoda lainnya. Kajian ini memiliki tujuan untuk mengetahui bagaimana Product Quality, price dan brand image memengaruhi keputusan konsumen untuk membeli produk Coca-Cola. Kajian kuantitatif ini menggunakan analisis regresi linier berganda. Konsumen yang tinggal di Daerah Istimewa Yogyakarta dan telah membeli minuman ringan Coca-Cola adalah subjek penelitian ini. Metode pengumpulan data adalah melalui penyebaran kuesioner kepada seratus responden. Studi ini memberikan hasil sebagai berikut: (1) product quality tidak memengaruhi Purchasing decision secara signifikan, (2) price memengaruhi Purchasing decision secara signifikan, (3) brand image tidak memengaruhi Purchasing decision secara signifikan dan (4) variabel yang paling dominan dalam memengaruhi keputusan pembelian adalah harga.
MINAT MAHASISWA MENJADI AKUNTAN PUBLIK: MOTIVASI, PERTIMBANGAN PASAR KERJA DAN PENGETAHUAN: Beberapa Perguruan Tinggi Swasta di Palembang Damayanti, Rika; Mulatsih, Endang Sri; Pratiwi, Nurul Mardiyyah; Aktarina, Destia; Fikriyansyah, Ahmad
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 4 No 3 (2024): 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.v4i3.1084

Abstract

IAPI indicates that Indonesia faces a deficiency of public accountants. The deficiency of specialists is essential to forecast expansion in the business sector. One of IAPI's objectives for the "CPA Days 2023" program in West Jakarta is to enhance student interest in undertaking the Certified Public Accountant (CPA) examination. This study seeks to elucidate the factors of motivation, labour market considerations, knowledge of public accounting, and student interest in pursuing a career as public accountants, and to determine the effects of these factors on student interest in this professional field. The research employed a quantitative methodology and utilised descriptive and verification analysis techniques Utilizing IBM SPSS Statistics 22.0. The sample of this study were students enrolled in accounting programs at various private institutions in Palembang city, including STIE Mulia Darma Pratama, Muhammadiyah University of Palembang, PGRI University of Palembang, Bina Darma University, Multi Data University, and IBA University. The Slovin formula was employed to ascertain the sample size. The chosen sample consisted of 85 respondents, determined by certain criteria and computed a sample of 85 students was determined using Slovin's formula. This study's findings indicate that the motivation variable (X1) and the job market consideration variable (X2) do not influence student interest in pursuing careers as public accountants, however knowledge of public accountants (X3) positively affects student interest in this profession. The coefficient of determination of 51.7% indicates that motivation variables (X1), labour market considerations (X2), and knowledge of public accountants (X3) account for 51.7% in the variation of student interest in becoming public accountants, while the remaining 48.3% is attributable to extraneous factors not examined in the study.
STUDI TENTANG PENGARUH FAKTOR FUNDAMENTAL TERHADAP HARGA SAHAM PERUSAHAAN DI SUBSEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE 2019-2023 Rabiullanis, Icha Merris; Rosalin, Feronika; Faitullah, Faitullah; Furqon, Muhammad
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 4 No 3 (2024): 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.v4i3.1088

Abstract

Fundamental analysis involves examining financial data and business cycle data related to both internal and external elements, including government legislation, that affect a corporation, interest rates, and inflation. This study aims to find out how important things affect how much money companies make from mining in Indonesia during 2019 to 2020. It also aims to ascertain the impact of the fundamental components ROE and EPS on stock prices, both partially and simultaneously, for mining subsector enterprises that were listed on the Indonesian Stock Exchange between 2019 and 2023. Purposive sampling was used to select 16 companies that were listed on the Indonesia Stock Exchange between 2019 and 2023. This research uses the statistical tool SPSS 23 to collect data. The findings show that the company DSSA had the highest stock price during the period of 2019-2023, while PTBA experienced a continuous increase in ROE throughout the same period, and SMMT showed a consistent rise in EPS from 2019 to 2023. Partial testing revealed that ROE did not significantly affect stock prices, whereas EPS had a significant impact. Moreover, the correlation between ROE and EPS had a significant impact on stock prices, accompanied by a coefficient of determination value of 0.084.
PENGARUH SOSIAL MEDIA, PERSEPSI HARGA DAN GAYA HIDUP TERHADAP LOYALITAS KONSUMEN PRODUK KOPI DI POINT COFFEE INDOMARET KIRONGGO PALEMBANG Sari, Tiara Dwi Novita; Helmi, Muhamad; Hendrayani, Iin; Jannah, Miftahul
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 4 No 3 (2024): 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.v4i3.1089

Abstract

The more coffee shops there are, the more competition there is, which requires producers to be more aggressive in retaining consumers so that they make repeat purchases and become loyal consumers. Factors that influence consumer loyalty are social media, price perception, and lifestyle. Thisostudyoisoto assesses the impact of social media, price perception, and lifestyle both individually and together on consumer loyalty towards coffee products at Point Coffee Indomaret Kironggo Palembang. The locus of this research is Point Coffee Indomaret Kironggo Palembang, located at 30 Ilir, Ilir Barat II District Palembang. This study employs quantitative research utilizing descriptive and verification analytic methodologies. The sampling technique used accidental techniques with a total sample of 100 respondents obtained through the distribution of questionnaires. This study indicates that social media characteristics, price perception, and lifestyle partially influence consumer loyalty. The study concludes that the independent variables (social media, price perception, and lifestyle) jointly influence the dependent variable (consumer loyalty) at Point Coffee Indomaret Kironggo Palembang.

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