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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 373 Documents
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PENGARUH MOTIVASI KERJA, BUDAYA KERJA, DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI DI BANK TABUNGAN NEGARA (BTN) KANTOR CABANG YOGYAKARTA Sutrisno , Erwan; Edi Setiawan
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.v4i4.1115

Abstract

The purpose of this study is to ascertain how workplace culture affects employee output, how work environment affects productivity, and how work motivation affects employee performance. At the Bank Tabungan Negara (BTN) Yogyakarta Branch Office, it also looks at how motivation, workplace culture, and environment all affect worker performance. A quantitative descriptive approach was used, with a population comprising 50 employees from the BTN Yogyakarta Branch. The study employed a census sampling method, involving all 50 employees as respondents. Data sources included primary data gathered through direct questionnaires and secondary data from journals, books, theses, and online sources. The research utilized multiple linear regression analysis, along with tests for validity, reliability, classical assumptions, correlation coefficient (R), adjusted determination coefficient (R Square), and F and t tests. SPSS version 25 for Windows was applied to analyze the data. Through a significance value of 0.000 < 0.05, the F test findings showed that employee performance at the BTN Yogyakarta Branch is highly impacted by work motivation, work culture, and work environment, supporting the acceptance of H1. With significance values of 0.004, 0.003, and 0.004, respectively, the t test demonstrated that employee performance is highly impacted by work motivation, work culture, and work environment, supporting the acceptability of H4.
EVALUASI PENGUKURAN KINERJA PERUSAHAAN MICROSOFT MENGGUNAKAN BALANCED SCORECARD Kurniawan, Eka Budi; Mudzaffar, Teungku Faqih Abdullah; Rahmawati, Nur
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.v4i4.1127

Abstract

Dalam bisnis yang kompetitif, kinerja perusahaan sangat penting. Evaluasi kinerja memungkinkan identifikasi kekuatan dan kelemahan serta dasar penyusunan anggaran. balanced scorecard membantu menyelaraskan visi dan tujuan perusahaan dengan metrik kinerja. Namun, banyak perusahaan menghadapi tantangan dalam penerapannya, mengakibatkan kinerja yang kurang optimal. Tujuan penelitian ini untuk mengevaluasi penerapan balanced scorecard di Microsoft dan mengidentifikasi elemen yang mempengaruhi keberhasilan perusahaan. Penelitian ini menggunakan pendekatan deskriptif kualitatif menggunakan data sekunder melalui analisis studi literatur. Hasil penelitian menunjukkan bahwa Microsoft telah melakukan inovasi terhadap perubahan teknologi selaras dengan visi misinya menjadi pemimpin pasar. Berdasarkan hasil analisis data dengan metode Balanced Scorecard, maka diperoleh kesimpulan bahwa: (1) Dari segi keuangan pada perusahaan Microsoft cukup baik, hal ini dibuktikan oleh proyeksi keuangan yang dominan mendekati nilai estimasi; (2) Dari segi pendapatan, Perusahaan Microsoft juga memiliki berbagai produk dan pendapatan mengalami kenaikan setiap tahun, hal ini tentunya dapat bernilai positif bagi Perusahaan; (3) Dari segi inovasi, Perusahaan Microsoft berinvestasi jangka Panjang dengan menekan anggaran, yakni dengan memberikan pelatihan sehingga kedepannya peserta dapat membantu Microsoft dalam mengembangkan produk.
PENGARUH PROMOSI, HARGA, DAN KUALITAS LAYANAN TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN: Studi Pada PT. Bumen Redja Abadi Mitsubishi Sidoarjo Damayanti, Dila; Wahyuningtyas, Yunita Fitri; Merdiana, Candra Vionela
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.v4i3.1134

Abstract

This study's goal is to ascertain the degree to which PT. BUMEN REDJA ABADI (MITSUBISHI SIDOARJO)'s promotions, prices, and service quality affect customers' decisions to buy. Quantitative explanatory research is the methodology employed. Customers of PT. BUMEN REDJA ABADI (MITSUBISHI SIDOARJO) were given questionnaires, which produced the processed data. Multiple linear regression is the data analysis method employed in this investigation. The validity test, reliability test, and partial T test are used to analyze the study description in relation to the hypothesis. The promotion variable (X1), price (X2), and quality (X3) have a partial and substantial beneficial impact on consumer purchase decisions at PT. BUMEN REDJA ABADI (MITSUBISHI SIDOARJO), according to the findings of data analysis for the significance test (t test).  
PENERAPAN SHIFT SHARE ARCELUS DI DAERAH ISTIMEWA YOGYAKARTA Sutrichastini, Ary; Gusti, Yenni Kurnia; Sofiati, Sofiati; Linawati, Linawati; Firdarini, Khoirunnisa Cahya
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.v4i4.1052

Abstract

Tujuan penelitian adalah menganalisis kinerja setiap sektor di Daerah Istimewa Yogyakarta dan pengaruh bauran industri regional terhadap pertumbuhan kesempatan kerja. Berdasarkan lapangan usaha di DIY dan nasional, data tersebut berasal dari BPS tahun 2018 dan 2020 pada data kesempatan kerja yang diperoleh dari penduduk berusia 15 tahun ke atas yang bekerja selama seminggu terakhir. Metode analisis menggunakan Shift Share Arcelus. Hasil dari penelitian ini antara lain : 1) Terdapat penurunan kinerja di 10 sektor di DIY selama periode analisis yaitu sektor Jasa Keuangan dan Asuransi, sektor jasa perusahaan, Sektor Penyediaan Akomodasi dan Makan Minum, sektor Pengadaan Listrik dan Gas, Sektor Pertambangan dan Penggalian, sektor-sektor konstruksi, Sektor Pengadaan Air, Pengelolaan Sampah, Limbah dan Daur Ulang, Sektor Transportasi dan Pergudangan, Sektor Pertanian, Kehutanan, dan Perikanan, dan Sektor Jasa lainnya; 2) Secara keseluruhan pengaruh bauran industri terhadap kesempatan kerja di DIY selama periode analisis memiliki nilai positif, berarti DIY memiliki keunggulan kompetitif. Saran: 1) Pemerintah daerah diharapkan memberikan perhatian lebih terhadap sektor-sektor yang mengalami penurunan kinerja agar kemampuan kesempatan kerja meningkat; 2) Prioritas pembangunan diberikan terhadap sektor yang mengandung spesialisasi dan keunggulan kompetitif tinggi yaitu Sektor Informasi dan Komunikasi, sektor Industri Pengolahan, sektor Jasa Kesehatan dan Kegiatan Sosial, dan Sektor Jasa Pendidikan. Dengan harapan dampak bauran berdasarkan sektor tadi akan berpengaruh positif terhadap kesempatan kerja.
ANALISIS PROMOSI JABATAN, KOMPENSASI DAN LINGKUNGAN KERJA DALAM MENINGKATKAN MOTIVASI KERJA KARYAWAN DI KOPERASI KONSUMEN BMT BINA UMMAT MADANI BANYUASIN Ikhwan, Afiful; Porwani, Sri; Kurniati, Echi; Ridho, Ahmad Muhammad
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.v4i4.1086

Abstract

This look at targets to investigate task promoting, reimbursement and work surroundings in growing worker motivation in BMT Bina Ummat Madani Banyuasin client Cooperative. The sampling approach used is a saturated sampling method, particularly all personnel of BMT Bina Ummat Madani Banyuasin client Cooperative, a complete of 21 respondents. This study employs a quantitative methodology featuring descriptive analysis. The consequences showed that process advertising, reimbursement and paintings environment had been best in increasing worker motivation. this could be visible from the results of the percentage of respondents regarding task promotion with a percent degree of ninety eight%, reimbursement with a percentage degree of 86% and paintings environment with a percent degree of 78%.
PENGUKURAN KINERJA KEUANGAN PEMERINTAH KOTA PALEMBANG BERDASARKAN LAPORAN REALISASI ANGGARAN DENGAN PENDEKATAN VALUE FOR MONEY DAN ANALISIS RASIO KEUANGAN Ratih, Ratih; Utari, Dian; Carolina, Debi; Siringgoringgo, Gokmanto
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.v4i4.1087

Abstract

In order to realize government goals, it is necessary to measure performance to evaluate whether operations are being carried out successfully or unsuccessfully in line with the aims and objectives of the government. Examining the description and financial performance of the Palembang City Government's budget realization report is the goal of this study, as determined by financial ratios and the value for money method in 2019–2023. The method of analysis in this research uses quantitative descriptive method. Researchers collected data using literature review and documentation methods. Tools to analyze financial performance using the value for money method, specifically in terms of effectiveness, efficiency, and economics, while the financial ratio approach is in terms Regarding the level of decentralization in finance, the degree of reliance on local funding, the effectiveness of PAD and the ratio of capital expenditure to the Budget Realization Report. The results of the Palembang City Government have provided information on budget realization reports openly and honestly to the public, seen from The economic approach of value for money in 2019-2021 is quite economical, while in 2022-2023 is less economical, is classified according to its efficiency as being less effective and efficient in 2019–2021 is categorized as quite effective, while in 2022-2023 is categorized as effective. With the financial ratio approach, the Palembang City Government is determined using the level of fiscal decentralization in 2019-2020 which is categorized as moderate, in 2021-2023 which is categorized as quite good, Regarding the Palembang City Government's level of regional financial reliance in 2019–2023, it is classified as moderate, Regarding the efficacy of PAD in 2019–2020, which is deemed ineffective, in 2021 which is less effective, in 2022 which is very effective, in 2023 which is considered effective. And calculated by the ratio of capital expenditure illustrates instability with an average of 21.68%.
MODEL INOVASI EKONOMI KREATIF BERBASIS DIGITAL BAGI UKM DALAM MENEMBUS PASAR EKSPOR Insiatiningsih, Insiatiningsih; Widyayanti, Evi Rosalina
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.v4i4.1135

Abstract

Penelitian ini bertujuan untuk memformulasikan satu model inovasi ekonomi kreatif berbasis digital bagi UKM dalam menembus pasar ekspor. Penelitian ini perlu dilakukan untuk memberikan gambaran bagi UKM bagaimana Langkah yang harus ditempuh dalam memasarkan produknya ke mancanegara diera digital saat ini. Penelitian ini dilakukan di Yogyakarta dengan sampel penelitian berjumlah 160 responden. Responden dalam penelitian ini adalah pelaku Usaha Kecil Menengah (UKM) dari berbagai bidang usaha seperti kuliner, fesyen, kerajinan, jasa, dan lain-lain.  Responden adalah pelaku usaha yang menjalankan usahanya dengan mengembangkan inovasi dunia digital melalui e-commerce. Selain itu mereka adalah pelaku usaha yang memiliki keinginan dan harapan untuk dapat menembus pasar ekspor. Penelitian dengan pendekatan kuantitatif ini memiliki tujuan dalam pengembangan model ekonomi kreatif guna mendukung UKM go global melalui digital. Desain penelitian adalah nonprobability sampling dan teknik purposive sampling dalam pengambilan sampelnya. Metode analisis data penelitian menggunakan PLS SEM, penelitian ini menguji variabel Digital Technology Adoption, Digital Marketing, E-Commerce, Innovation dan Export. Hasil penelitian ini membuktikan bahwa model temuan penelitian memberikan hubungan saling pengaruh positif signifikan dari 5 hipotesis penelitian.
PENGARUH PRAKTIK GREEN SUPPLY CHAIN MANAGEMENT TERHADAP KINERJA KEUANGAN DENGAN KEUNGGULAN BERSAING SEBAGAI VARIABEL MEDIASI: Studi Empiris pada Perusahaan Manufaktur di Kota Tangerang dan Kota Cilegon Maharani, Sifa; Bastian, Elvin
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 5 No 1 (2025): 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.v5i1.1107

Abstract

The purpose of this study is to look at the impact of green supply chain management (gscm) practices on financial performance with competitive advantage serving as a mediating variable. The sample in this study amounted to 56 respondents from middle managers in Manufacturing Companies in Tangerang City and Cilegon City using the purposive sampling method. This is a quantitative study that uses primary data gathered from questionnaire distribution responses, which were then analyzed using SmartPLS software version 4.1. The results of this study indicate that Green Supply Chain Management (GSCM) has a positive and significant effect on Competitive Advantage, Green Supply Chain Management (GSCM) has a positive and significant effect on Financial Performance, Competitive Advantage has a positive and significant effect on Financial Performance, and Competitive Advantage can mediate the relationship between the influence of GSCM on Financial Performance.
THE EFFECT OF SERVICE QUALITY ON CONSUMER LOYALTY OF MIE GACOAN MEDAN PANCING Meiriza, Mica Siar; Sitanggang, Rexsy Mardohot; Tambunan, Rahel Marito; Situmorang, Ninda Rohani; Manalu, Lija Tanjung; Pratiwi, Dian Maulina
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 5 No 1 (2025): 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.v5i1.1109

Abstract

This study explores and analyzes the influence of service quality on consumer loyalty at the semi-fast food restaurant, Mie Gacoan Medan Pancing. Using a quantitative approach, this study relied on primary data collected through a questionnaire from 100 respondents. The questionnaire was distributed both directly at the restaurant location and online through the WhatsApp platform, with a Likert scale of 1–5 to measure respondents' perceptions of service quality and consumer loyalty. Data analysis was carried out with the help of SPSS version 27 software, including validity and reliability tests to ensure instrument quality, normality tests to test data distribution, and simple linear regression to evaluate the influence of service quality on consumer loyalty. The study also conducted a determination test (R²) to assess the contribution of the independent variables to the dependent variable. The results showed that service quality had a positive and significant influence on consumer loyalty, with a significance value of 0.001. Service quality accounted for 58.4% of the variation in consumer loyalty. This research makes an important contribution to the development of service improvement strategies in the semi-fast food restaurant sector, particularly for Mie Gacoan managers. Additionally, the findings of this study are expected to enrich the literature related to service quality management and consumer loyalty in the culinary industry, especially in the local context. These results open up opportunities for further research to explore other variables that may also affect consumer loyalty in the industry.
PENGARUH LoC DAN TIME BUDGET PRESSURE TERHADAP DETEKSI FRAUD: LITERATURE REVIEW 2022-2024 Maulana, M. Hernanda Zaki; Widyaningsih, Aristanti; Apandi , Nelly Nur
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 5 No 1 (2025): 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.v5i1.1116

Abstract

This study aims to review the effects of locus of control and time budget pressure on fraud detection. The research method used was a literature review following a quantitative approach. 100 previous studies related to the topic were obtained with relevant criteria including dependent and independent variables that are similar, with the research methods used being empirical studies, case studies, and observations, and publication years within the range of 2022 to 2024 so that the six most important previous studies were identified using a PRISMA diagram. This paper finally proposes a hypothesis about the relationship between the variables to guide future research. The results of the literature review show that: 1) locus of control has a positive impact on fraud detection; 2) time budget pressure harms fraud detection.

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