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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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STUDI EMPIRIS PENGARUH LIKUIDITAS, SOLVABILITAS DAN RASIO AKTIVITAS TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA PERIODE 2020-2022 Hidayah, Fitriani Nur; Sumiyarsih, Sumiyarsih
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.v5i1.1131

Abstract

The purpose of this research is to examine and evaluate how liquidity, solvency, and activity ratios affect the profitability of manufacturing companies that are listed on the IDX between 2020 and 2022. Manufacturing firms that are listed on the Indonesia Stock Exchange for the 2020–2022 timeframe make up the study's population. Purposive sampling was used to choose the study's sample, which consisted of 54 manufacturing enterprises that fit the requirements and were listed on the IDX between 2020 and 2022. In this study, the SPSS application is used as a test tool for the multiple regression analysis method of hypothesis testing. According to the study's findings, activity and liquidity significantly boost profitability. while solvability has a negative insignificant effect on profitability and simultaneously liquidity, solvability and activity have a positive and significant effect on the profitability of manufacturing companies listed on the IDX in the period 2020 - 2022.
EKSPLORASI PERAN METAVERSE DALAM INOVASI LAYANAN KEUANGAN: PELUANG, TANTANGAN, DAN MASA DEPAN PERBANKAN DIGITAL Wahyudin, Ahmad; Faisol, Faisol; Haryadi, Bambang; Hayati, 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.v4i4.1157

Abstract

The rapid advancement of digital technology has led to the emergence of the Metaverse as a potential innovation in the financial sector, particularly in digital banking services. This study explores the role of the Metaverse in financial service innovation by analyzing its opportunities, challenges, and future implications for digital banking. The findings indicate that Metaverse-based financial services offer immersive interactions, enhanced customer experience, and the development of new financial products such as blockchain-based transactions and digital asset investments. However, challenges such as regulatory uncertainties, cybersecurity risks, technological infrastructure limitations, and customer adoption barriers must be addressed for successful implementation. The study concludes that while the Metaverse has the potential to revolutionize financial services, effective strategic planning, investment in technology, regulatory frameworks, and public digital literacy enhancement are essential for its sustainable integration into the banking industry.
ANALISIS KINERJA KEUANGAN PT BUKIT ASAM TBK PERIODE 2019-2023 Ambarwati, Lilik; Purwaningsih, Anis
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.v5i1.1162

Abstract

This study's goal is to analyse PT Bukit Asam Tbk's financial operations from 2019 to 2023 by calculating its profitability, solvency, and liquidity ratios. The data shown is based on second-order statistics from the year that was published by the Indonesian Stock Exchange and PT Bukit Asam Tbk. The analysis method used is deskriptif analysis that focusses on analysing financial indicators. The results of the likuiditas rasio for 2019–2023 are good, meaning that the company has the capacity to pay for its obligations or make payments. Conversely, average or solvability indicates that financial performance in a given year isn't very good, and businesses aren't able to use their assets in the best way possible, indicating that many assets are purchased through trading. Conversely, the debt-to-equity ratio indicates that business operations are quite efficient, with many businesses using large amounts of capital as business tools. Rentability, also known as profitability, indicates that the current business's financial performance is not very good, and that it is not very efficient in generating profits from all of its operational activities.
AKUNTANSI DIGITAL: MENINGKATKAN EFISIENSI, AKURASI LAPORAN KEUANGAN, DAN KUALITAS PENGAMBILAN KEPUTUSAN Sofa, Devi Maya; Achmad Wicaksono
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.v5i1.1138

Abstract

This study was conducted to determine the financial reports preparation process and the impact of Accounting digitalization on the MSMEs studied. The research method used in this study is qualitative. The types of data taken are primary data and secondary data. Primary data were obtained by researchers through interviews and observations, while secondary data were obtained through the documentation process. Interviews were conducted with 3 key informants, namely the owner, the head of finance, and the cashier. The results of the study show that Pelangi Mart MSMEs have been preparing financial reports using the Accurate application. The Head of Finance carries out the preparation process. The impact of digitalization on the Accounting process for MSMEs is that it can increase the efficiency, accuracy, and quality of financial reports. In addition, digitalization can reduce costs related to HR management.
PENGARUH REWARD, PUNISHMENT DAN MOTIVASI TERHADAP KINERJA PEGAWAI PADA UNIVERSITAS AL-IRSYAD CILACAP Mispan, Mispan; Jayanti, Esih; Werdiasih, Rustina Dewi
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.v5i1.1144

Abstract

This research aims to examine the influence of Reward (X1), Punishment (X2), and Motivation (X3) on Employee Performance (Y) in a study at Al-Irsyad University Cilacap. Data was collected by distributing questionnaires to employees at Al-Irsyad University Cilacap. The sampling technique in this research used convenience sampling, and data was obtained from 96 samples. Data analysis techniques used include validity tests, reliability tests, MSI (Method of Successive Interval) tests, classic assumption tests including linearity tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression analysis, hypothesis tests including t-tests, F-tests and analysis of the coefficient of determination (R²). The results of the study show that reward and punishment do not have a significant effect on employee performance. Meanwhile, motivation has a significant effect on employee performance.
ANALISIS PELAPORAN GRI DALAM PERUSAHAAN E-COMMERCE SERTA TANTANGAN DAN POTENSI YANG DIHADAPI Gumay, Muhammad Farrel Abigail Athallah
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.v5i1.1165

Abstract

Sustainability has become a major concern in the digital economy. Stakeholders are not only focusing on the company's economic performance, but also on its social and environmental impacts. To meet these needs, e-commerce companies (Perusahaan A and Perusahaan B) publish sustainability reports with the GRI Standard to report on their activities and impacts. However, in the process, companies are faced with various challenges as well as potential that must be utilized. This study aims to understand how the disclosures made by e-commerce companies and what challenges and potentials they face. The researcher used the scoping review research method. The results of the interim analysis are that the companies have made good disclosures even though there are differences in the use of standards in one of the ESG aspects. The challenges faced by the company are potential unemployment and increased electronic waste. The potential is the efficient use of resources.
KAJIAN KONTRIBUSI REALISASI PAJAK RESTORAN PADA PENDAPATAN DAERAH DI KABUPATEN KLATEN PERIODE 2018–2022 Klau, Monika Kresensia; Zulkifli, Zulkifli
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.v5i1.1171

Abstract

Pajak restoran memberikan tambahan pendapatan bagi daerah yang dapat digunakan untuk pembangunan infrastruktur, pendidikan, dan layanan kesehatan. Fenomena yang terjadi bahwa tingkat efektivitas pemungutan pajak restoran bervariasi di setiap daerah. Pajak restoran adalah jenis biaya yang dikenakan oleh rumah makan atas jasa yang mereka tawarkan. Pendapatan Asli Daerah (PAD) dapat ditingkatkan melalui kontribusi pajak restoran, yang merupakan iuran wajib kepada pemerintah yang harus dibayarkan secara memaksa oleh warga negara atau entitas bisnis. Menurut peraturan pajak terbaru, pembayaran pajak pada dasarnya bukan hanya tanggung jawab, tetapi juga hak setiap warga negara untuk memberikan kontribusi finansial dan pembangunan negara. Studi ini adalah studi deskriptif yang menggunakan metode kuantitatif, yang melibatkan analisis data empiris yang berkaitan dengan masalah yang diteliti. Studi ini bertujuan untuk menghitung persentase kontribusi pajak restoran terhadap total pajak daerah Kabupaten Klaten dari tahun 2018 hingga 2022. Studi ini adalah studi deskriptif yang menggunakan metode kuantitatif, yang melibatkan analisis data empiris yang berkaitan dengan masalah yang diteliti. Oleh karena itu, metode deskriptif kuantitatif adalah metode penelitian yang menyajikan atau menguraikan data melalui representasi numerik. Hasil penelitian menunjukkan kontribusi pajak restoran rata-rata mencapai 4,64% dalam kurun waktu lima tahun, hasil analisis menggunakan rumus kontribusi realisasi pungutan, yang dikategorikan amat kurang. Selain itu, persentase penerimaan pajak restoran setiap tahun mengalami perubahan atau tidak konsisten, kadang-kadang naik tetapi kemudian turun di tahun berikutnya; kontribusi paling rendah adalah 5,36% pada tahun 2021 dan tertinggi 6,79% pada tahun 2022. Implikasi dari hasil penelitian dapat mencerminkan beberapa tantangan dan peluang bagi pemda dalam mengoptimalkan pajak restoran sebagai sumber pendapatan asli daerah (PAD). Kontribusi pajak restoran yang tergolong amat kurang menunjukkan bahwa kebijakan pemungutan pajak masih perlu dievaluasi dan ditingkatkan.Pemda perlu menerapkan strategi yang lebih adaptif agar pendapatan pajak lebih stabil dan terprediksi, perlu dilakukan upaya untuk memperluas basis pajak, misalnya dengan mendorong digitalisasi sistem pajak, meningkatkan sosialisasi kepada pelaku usaha restoran, atau memperbaiki sistem pelaporan pajak agar lebih transparan, diversifikasi sumber PAD perlu dilakukan, misalnya dengan mengoptimalkan pajak sektor lain seperti pariwisata dan perhotelan serta pemda perlu meningkatkan sosialisasi dan penegakan aturan agar kepatuhan pajak meningkat.
PENGARUH HARGA DAN KUALITAS PRODUK TERHADAP LOYALITAS PELANGGAN CINCAU STATION TUNJUNGAN PLAZA SURABAYA Johana, Esther; Ayu, Stephanie Astrid
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 5 No 2 (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.v5i2.1172

Abstract

This study aims to analyze the effect of price and product quality on customer loyalty at Cincau Station Tunjungan Plaza Surabaya. This study is based on the rapid growth of the food and beverage industry in Indonesia, especially in East Java, as well as the increasing business competition that requires companies to maintain loyal customers for business continuity. Cincau Station, as one of the beverage brands that has been operating since 2005, must face challenges in maintaining customer loyalty amidst tight competition. Therefore, this study was conducted to determine the extent to which price and product quality affect customer loyalty. The population in this study were Cincau Station customers at the Tunjungan Plaza Surabaya branch, with a sample of 75 respondents taken using purposive sampling techniques. Data were collected through questionnaires and analyzed using statistical analysis using SPSS software version 26.0. The results of the study indicate that price and product quality have a significant effect on customer loyalty. Overall, the independent variables (price, and product quality) are able to explain 60% in predicting customer loyalty, while the remaining 40% is explained by other variables outside this study.
POTENSI PAJAK AIR TANAH DI HOTEL PLATINUM ADISUCIPTO YOGYAKARTA SEBAGAI KONTRIBUSI TERHADAP PENDAPATAN PAJAK AIR TANAH DAERAH DI KABUPATEN SLEMAN PADA TAHUN 2019-2023 Ardiyani, Vita; Martanto, Eko
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 5 No 2 (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.v5i2.1177

Abstract

This study aims to show the realization of groundwater tax revenue from the Platinum Adisucipto Hotel Yogyakarta in 2019-2023, To find out how the potential of the groundwater tax at the Platinum Hotel Adisucipto Yogyakarta, To find out the contribution of groundwater tax at the Platinum Hotel Adisucipto Yogyakarta to groundwater taxrevenue in the Sleman Regency Area in 2019-2023 and to explain the pace of growth from the groundwater tax of Hotel Paltinum Adisucipto Yogyakarta in 2019-2023. The data collection method used in this study is to use secondary data in the form of document studies by analyzing and calculating existing data and processing data obtained from the Platinum Adisucipto Hotel Yogyakarta in 2019-2023. The results of this study show that the amount of groundwater tax owed at the Platinum Hotel Yogyakarta in general shows an increase, while the growth rate of groundwater tax in 2019-2023 is said to be not good because it is still fluctuating. Meanwhile, the contribution to the groundwater tax of the Platinum Hotel to the groundwater tax revenue of Sleman district is not so large because indeed the number of hotels in Sleman district is quite large so that the level of contribution is fairly evenly distributed.
PENGARUH KUALITAS PELAYANAN DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN PADA APLIKASI SHOPEE DI KALANGAN MASYARAKAT TAMANTIRTO, BANTUL, YOGYAKARTA Sutrisno, Erwan; Khairul Azmi Hafrin
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 5 No 2 (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.v5i2.1196

Abstract

This study aims to analyze the influence of service quality and promotion, both partially and simultaneously, on purchase decisions among Shopee application users in the Tamantirto area, Bantul, Yogyakarta. A quantitative approach was employed using purposive sampling techniques, involving 100 respondents. Data were collected through online questionnaires. The data obtained were analyzed using multiple linear regression, partial test (t-test), simultaneous test (F-test), as well as correlation and determination coefficient calculations. The analysis results show that both service quality and promotion have a significant influence on purchase decisions, both individually and collectively. The correlation coefficient (R) reached 0.828, while the Adjusted R Square value was 0.680, indicating that both independent variables contribute strongly to the dependent variable.

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