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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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STRATEGI MANAJEMEN KEUANGAN BUMD UNTUK PERTUMBUHAN EKONOMI REGIONAL DAN DAYA SAING NASIONAL Asy’ari, Qaiyim; Ramin, Moh.
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.v5i2.1199

Abstract

This study aims to analyze the financial management strategies implemented by Regional-Owned Enterprises (BUMD) to enhance regional economic growth and strengthen national competitiveness. Using a descriptive qualitative approach, data were collected through in-depth interviews with leaders and financial managers of selected BUMDs in East Java. The results show that most BUMDs have adopted financial strategies based on efficiency, asset optimization, and corporate governance improvement. Key strategies identified include performance-based budgeting, revenue diversification through partnerships with the private sector, and strengthening of internal control systems. These strategies have proven effective in improving BUMD operational performance and significantly contributing to local government revenue (PAD). The findings support strategic financial management theory that emphasizes accountability, efficiency, and innovation in the public sector. The study implies the need for stronger local government policy support and enhanced human resource capacity in financial management to address increasingly complex economic challenges.
PENGARUH PENDAPATAN ASLI DAERAH, PENDAPATAN TRANSFER, DAN LAIN-LAIN PENDAPATAN YANG SAH TERHADAP BELANJA MODAL PADA KABUPATEN/KOTA DI SUMATERA UTARA Iqbal, Muhammad
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.v5i2.1200

Abstract

This study intends to examine the impact of local income (PAD), transfer income and other lawful revenue on district/city capital expenditure in North Sumatra Province From 2021 to 2023 both partially and simultaneously. The research used a quantitative technique, with data collected from secondary sources, specifically the website of the Directorate General of Fiscal Balance.This research used a ninety nine samples, which was determined through purposive sampling. Multiplied linear regression analysis was applied to examine the data using SPSS. According to the analysis, just PAD and transfer income have an impact on capital expenditure, but other lawful revenue do not. Simultaneously, PAD, transfer income and other lawful revenue have a influence on capital expenditures.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN PENDEKATAN METODE JOB ORDER COSTING PADA AHS SABLON BRINGIN WETAN Afdhilah, Nur Aini; Wicaksono, Achmad
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.v5i2.1206

Abstract

This study examines the Cost estimate of Goods Sold (COGS) applying the method of Job Order Costing at AHS Sablon Bringin Wetan, an MSMEs engaged in screen printing t-shirts and other textile products. The major purpose of the investigasion is to determine a more accurate method of calculating production costs to determine competitive selling prices. This study uses direct observation and interview techniques and is qualitatively descriptive, qualitative descriptive techniques. Research study findings indicate that the method of Job Order Costing allows MSMEs to allocate costs of direct labor, raw materials, and manufacturing overhead in more detail. COGS per t-shirt is calculated at IDR 67,000, which includes costs of direct labor, raw materials, and manufacturing overhead. The conclusion of this research is that the application of method of Job Order Costing can improve the precision of production cost estimates and help MSMEs in setting more appropriate selling prices to increase business profitability.
DETERMINAN KEPUTUSAN PEMBELIAN PADA PRODUK SKINCARE WHITELAB DI CILACAP Intania, Nesi Agesti; Jayanti, Esih; Werdiasih, Rustina Dewi
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.v5i2.1207

Abstract

This research seeks to examine the influencecelebrity endorsement (X1), e-WOM (X2), and brand equity (X3) on consumer behavior in purchasing Whitelab skin care products in Cilacap (Y). Data were collected through distributing questionnaires to consumers of Whitelab skin care products in the Cilacap area. The sampling method applied was purposive sampling, so that 100 respondents were successfully obtained. The analysis methods applied include validity and reliability tests, the method of consecutive intervals (MSI), and the regression model's validity and reliability were checked using traditional assumption tests, such as tests for heteroscedasticity, multicollinearity, normalcy, and linearity. In addition, multiple linear regression analysis was conducted as well as hypothesis testing utilizing the t-test, F-test, and coefficient of determination (R²). The study comes to the conclusion that celebrity endorsement has a significant impact on consumers' purchasing choices regarding Whitelab skincare products. E-WOM has a huge impact on consumers' decsions to purchase Whitelab skincare products. Brand equity has a major influence on consumer choice in purchasing Whitelab skin care products. At the same time, celebrity endorsement, e-WOM, and brand equity serve as important factors in consumers' choice to purchase Whitelab skin care products.
PENGARUH TUNJANGAN KINERJA, MOTIVASI KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA ASN DI BALAI DIKLAT INDUSTRI YOGYAKARTA KEMENTRIAN PERINDUSTRIAN Wahyudi, Harman Is; Insiatiningsih, Insiatiningsih
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.v5i2.1214

Abstract

This studies are carried out to decide the impact of performance allowances, painting motivation, and work surroundings on the performance of the National Civil Apparatus (ASN) at the Yogyakarta business training center of the Ministry of Enterprise. worker performance is first-rate, and the amount of work consequences carried out by way of an employee in performing their duties consistent with the responsibilities assigned to them. The factors influencing performance are the surroundings, the internal business enterprise, and employees. The research pattern consisted of 30 civil servants at the Yogyakarta industrial training center, gathered through the distribution of questionnaires using more than one linear regression evaluation technique. The research outcomes show that: (1) performance allowanceshave a high quality and great effect on overall performance; (2) Motivation has a fine and considerable effect on employee performance; (3) The paintings surroundings has a nice and giant effect on worker overall performance; (4) Renumeration, motivation, and the work environment have a effective and giant effect. employees at the industrial education middle in Yogyakarta can be influenced using renumeration variables, work motivation, and work surroundings, at the same time as the remainder is encouraged by different variables outside the have a look at.
ANALISA STRATEGI MENINGKATKAN DAYA TARIK WISATAWAN GUNUNG MERAPI DI BASECAMP MERAPI JEEP ADVENTURE KEDUNGSRITI (MJAK) Astuti, Andri Yuni; Nugroho, Putut Jito
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.v5i2.1170

Abstract

This study aims to analyze (1) the potential and attractiveness of tourism, (2) tourist perceptions of tourist attractions, and (3) strategies for increasing the attractiveness of Mount Merapi and MJAK ADVENTURE. This study uses quantitative descriptive research. Data collection was conducted using observation, questionnaires, and documentation at MJAK ADVENTURE. The study involved 30 respondents, who were visitors to MJAK ADVENTURE. Descriptive analysis was used to determine assessment scores and aspects requiring improvement. The results show that strategies for increasing the attractiveness of Mount Merapi Jeep Adventure Kedungsriti (MJAK) tourists, including facilities, attitudes and behaviors, and services, were rated moderate by the majority (57%). Several weaknesses requiring improvement include: 1) cleanliness and comfort of facilities, 2) neatness of employee appearance, 3) customer trust in employees, 4) tour guides, and 5) punctuality of service.
PROMOSI WORD OF MOUTH DAPAT MENINGKATKAN MINAT DAN PENDAPATAN BANK (STUDI PEMBIAYAAN AKAD MUDHARABAH DI BPRS BHAKTI SUMEKAR KANTOR CABANG PAMEKASAN) Wahyuningsih, Sri; Bari , Abdul
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 5 No 3 (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.v5i3.1204

Abstract

This study aims to analyze the influence of Word of Mouth on Customer Interest in using products or services. Word of Mouth has emerged as one of the most effective promotional strategies due to its strong impact through personal experiences and recommendations. The research applies a quantitative approach using simple linear regression analysis. The population in this study consists of customers who have received product information through Word of Mouth, with purposive sampling techniques. Data were collected through questionnaires and analyzed using the latest version of SPSS software. The regression test results indicate that the Word of Mouth variable has a positive and significant effect on Customer Interest, as evidenced by a t-count of 8.284 > t-table of 1.677 and a significance value of 0.000 < 0.05. This suggests that the higher the intensity of Word of Mouth, the greater the customer’s interest in the offered product. The conclusion of this study shows that Word of Mouth is an effective strategy in influencing potential customers’ decisions. Therefore, businesses must manage word-of-mouth communication effectively by providing satisfying services, creating positive experiences, and involving customers as brand ambassadors. This research is expected to serve as a reference in designing marketing strategies based on relationships and consumer trust.
URGENSI DESENTRALISASI ZAKAT DALAM MEWUJUDKAN KEADILAN DISTRIBUSI: STUDI KASUS DESA SANAH LAOK, KECAMATAN WARU, KABUPATEN PAMEKASAN Halili, Mohammad; Fadllan, Fadllan
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 5 No 3 (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.v5i3.1208

Abstract

One of the important components in the Islamic economic system is zakat. because it plays a role in the equitable distribution of wealth and poverty alleviation. However, zakat management often fails to accommodate local needs, especially in rural areas. This study aims to examine the urgency and effectiveness of decentralization of zakat management in supporting distribution justice, with a case study in Sanah Laok Village, Waru District, Pamekasan Regency. This study uses a qualitative descriptive approach with data collection techniques in the form of interviews, observations, and documentation. This study employs a qualitative descriptive methodology, gathering data through observations, interviews, and documentation, The results of the observation indicate that the distribution of zakat is not through official institutions, but is channeled to local religious figures, this practice causes inequality in distribution, this study recommends decentralization of zakat through the establishment of zakat management institutions to ensure equality, accountability, and social justice.
KONTRIBUSI PAJAK SEKTOR PARIWISATA TERHADAP PENDAPATAN PAJAK DAERAH KABUPATEN KLATEN TAHUN 2020-2023 Astuti, Rina Mawarti Muji; Setyawa, Erwin Budi
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 5 No 3 (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.v5i3.1236

Abstract

Penelitian ini bertujuan untuk menganalisis kontribusi pajak sektor pariwisata terhadap pendapatan pajak daerah Kabupaten Klaten pada periode 2020–2023. Pajak sektor pariwisata yang dimaksud meliputi pajak hotel, pajak restoran, serta pajak hiburan yang berperan sebagai salah satu sumber penerimaan pajak daerah. Metode penelitian yang digunakan adalah metode deskriptif kuantitatif dengan teknik analisis kontribusi, yaitu membandingkan realisasi penerimaan pajak sektor pariwisata dengan total penerimaan pajak daerah selama empat tahun penelitian. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah (BPPKAD) Kabupaten Klaten. Hasil penelitian menunjukkan bahwa kontribusi pajak sektor pariwisata terhadap total penerimaan pajak daerah cenderung fluktuatif. Pada tahun 2020, penerimaan pajak dari sektor pariwisata mengalami penurunan signifikan akibat dampak pandemi COVID-19 dengan penurunan penerimaan sekitar 36%, sedangkan pada tahun-tahun berikutnya menunjukkan tren peningkatan seiring dengan pemulihan aktivitas pariwisata di Kabupaten Klaten. Meskipun kontribusinya belum menjadi yang terbesar dibandingkan sektor pajak lainnya, Untuk tingkat kontribusi pajak sector pariwisata terhadap pendapatan pajak daerah kabupaten klaten rata-rata presentase kontribusinya 8%, dengan 92% lainnya kontribusi dari sumber pajak lainya seperti pajak penerangan jalan, PBB, BPHTB dan lainya. pajak pariwisata tetap memiliki peranan penting dalam meningkatkan pendapatan pajak  daerah. Sektor pariwisata berpotensi memberikan kontribusi yang lebih besar terhadap pendapatan pajak daerah apabila didukung dengan pengembangan destinasi wisata, peningkatan kualitas layanan, serta strategi promosi yang tepat sasaran.
ANALISIS KONTRIBUSI INSTRUMEN INVESTASI SYARIAH MELIPUTI SUKUK DAN REKSADANA SYARIAH DALAM MENDUKUNG PERTUMBUHAN EKONOMI BERKELANJUTAN DI NEGARA-NEGARA MUSLIM BERKEMBANG Haridah, Haridah
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 5 No 3 (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.v5i3.1239

Abstract

Sustainable economic growth is a critical agenda for developing Muslim countries facing the challenges of globalization and climate change. Islamic investment instruments such as sukuk and Islamic mutual funds provide an alternative financing mechanism aligned with Sharia principles, promoting inclusive and sustainable development. This study aims to analyze the contribution of these Islamic investment instruments to sustainable economic growth in developing Muslim countries. Utilizing panel data from 20 member countries of the Organization of Islamic Cooperation (OIC) over the period 2020–2025, this study applies fixed-effect panel regression analysis. The dependent variable is a sustainable economic growth index incorporating economic, social, and environmental dimensions. Independent variables include sukuk issuance and Islamic mutual fund assets under management, with control variables covering Islamic financial literacy, inflation, and conventional interest rates. The findings reveal that both sukuk issuance and Islamic mutual funds significantly and positively impact sustainable economic growth, with sukuk having the most substantial effect. Moreover, Islamic financial literacy enhances the positive relationship between Islamic investment instruments and sustainable growth. The study underscores the necessity of strengthening regulations, transparency, and Islamic financial education to accelerate the development of Islamic capital markets that contribute to sustainable development. Policy implications include enhancing Islamic financial literacy programs, developing green investment products, and fostering multi-stakeholder collaboration to build an inclusive and sustainable Islamic investment ecosystem. These findings provide robust empirical evidence for policymakers and Islamic capital market participants to optimize the role of Islamic investment instruments as pillars of sustainable economic development in developing Muslim countries.

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