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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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PENGARUH CITRA MEREK, HARGA DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN MOBIL TOYOTA: Studi Kasus Pada Dealer Nasmoco Cilacap Ariputra, Aditya; Saputro, Irwan; Jayanti , Esih
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.v5i3.1240

Abstract

This study aims to analyze the influence of brand image (X1), price (X2), and product quality (X3) on the purchase decision (Y) of Toyota cars at the Nasmoco Cilacap dealership. Data collection was conducted by distributing questionnaires to Toyota car consumers at the Nasmoco Cilacap dealership during the 2019–2025 purchase period. The sampling technique used was simple random sampling with a sample size of 210 respondents. Data analysis methods included validity and reliability tests, the MSI (Method of Successive Interval) test, classical assumption tests (linearity, normality, multicollinearity, and heteroskedasticity), multiple linear regression analysis, and hypothesis testing consisting of t-tests, F-tests, and analysis of the coefficient of determination (R²). The results of the study indicate that brand image and price do not have a significant effect on purchasing decisions, while product quality has a positive and significant effect on purchasing decisions.
PENGARUH STRATEGI AFFILIATE MARKETING DAN BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN PADA PT. RATAKAN MEDIA KREASI Triana, Dewi; Linawati, Linawati; Abiyyuwono K, Ahmad
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.v5i3.1241

Abstract

Penelitian ini bertujuan untuk menguji pengaruh strategi affiliate marketing dan brand image terhadap keputusan pembelian konsumen dengan studi kasus pada PT. Ratakan Media Kreasi, sebuah marketplace produk digital di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan jumlah responden sebanyak 100 orang yang dipilih melalui teknik purposive sampling. Pengumpulan data dilakukan melalui penyebaran kuesioner dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial, strategi affiliate marketing memiliki pengaruh signifikan terhadap keputusan pembelian konsumen di PT. Ratakan Media Kreasi. Begitu pula dengan brand image, yang juga memiliki dampak signifikan terhadap keputusan pembelian. Secara simultan, strategi affiliate marketing dan brand image secara bersama-sama berpengaruh signifikan terhadap keputusan pembelian konsumen.
PENGARUH RETURN ON ASSET (ROA), NET PROFIT MARGIN (NPM), DAN EARNING PER SHARE (EPS) TERHADAP RETURN SAHAM PADA PT UNILEVER INDONESIA TBK PERIODE 2013-2024 Prasetyo, Agung Slamet; Ningrum, Diah Ayu Puspita
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.v5i3.1245

Abstract

This study aims to determine the effect of financial ratios on stock returns at PT Unilever Indonesia Tbk during the period 2013-2024. The financial ratios studied were Return on Assets (ROA), Net Profit Margin (NPM), and Earnings Per Share (EPS). The data collection technique used was documentation. The sampling technique used was purposive sampling. The data analysis method used was multiple linear regression. The results showed that ROA, NPM, and EPS did not significantly influence stock returns, either partially or simultaneously.
PENGARUH EFIKASI DIRI DAN MOTIVASI TERHADAP MINAT BERWIRAUSAHA MAHASISWA UNIVERSITAS MAHAKARYA ASIA YOGYAKARTA Widiyanti, Anik; Rahmatina, Ananda
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.v5i3.1242

Abstract

Entrepreneurship education plays a significant role in shaping entrepreneurial interest and skills among students. However, other factors also influence entrepreneurial interest, namely self-efficacy and motivation. The aim of this study is to determine the influence of self-efficacy and motivation on entrepreneurial interest in students at Mahakarya Asia University, both partially and simultaneously. This study used a quantitative approach with a population of Mahakarya Asia University students at the PSKU Yogyakarta campus. The sampling technique used was convenience sampling, with a total of 180 students as respondents. Data analysis was carried out through instrument testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing using the t-test, F-test, and coefficient of determination test, with the assistance of SPSS software 25. The results of the study show that Self-Efficacy gets a significant value of 0.000 <0.05 so that Self-Efficacy significantly influences Student Entrepreneurial Interest, the Motivation variable gets a significant value of 0.000 <0.05 so that Motivation significantly influences Student Entrepreneurial Interest, then the results of the F test show that Self-Efficacy and Motivation simultaneously have a significant influence on Student Entrepreneurial Interest at Mahakarya Asia University. Then get an Adjusted R Square value of 0.71 and the remaining 0.29 is due to the influence of unused variables.
PENGARUH CITRA MEREK, GAYA HIDUP, DAN PROMOSI DIGITAL TERHADAP KEPUTUSAN PEMBELIAN PRODUK BUSANA MUSLIM PADA BUTIK NOBBY SAMARINDA Dari, Istiqomah Wulan
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.v5i3.1259

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh citra merek, gaya hidup dan promosi digital terhadap keputusan pembelian produk busana muslim pada Butik Nobby Samarinda. Latar belakang penelitian didasarkan pada pertumbuhan pesat industri fashion muslim di Indonesia, yang ditandai dengan meningkatnya kesadaran religius dan penetrasi digital yang mendorong perubahan perilaku konsumsi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif dan verifikatif (explanatory research). Data diperoleh melalui penyebaran kuesioner kepada 85 responden konsumen Nobby Samarinda dengan menggunakan teknik non-probability sampling. Analisis data menggunakan regresi linier berganda menggunakan bantuan SPSS. Hasil penelitian menunjukkan bahwa ketiga variabel independen, yaitu citra merek (X1), gaya hidup (X2), dan promosi digital (X3), berpengaruh positif dan signifikan terhadap keputusan pembelian (Y) baik secara parsial maupun simultan. Citra merek memiliki pengaruh signifikan dengan nilai t hitung 2,791 (sig 0,007), gaya hidup berpengaruh signifikan dengan Koefisien t hitung 2,024 (sig 0,046), dan promosi digital memberikan pengaruh paling dominan dengan nilai t hitung 5,289 (sig 0,000). Nilai koefisien determinasi (R²) sebesar 0,424 menunjukkan bahwa 42,4% variasi keputusan pembelian dipengaruhi oleh ketiga variabel tersebut, sedangkan sisanya 57,6% dipengaruhi oleh faktor lain di luar model penelitian. Temuan ini menegaskan bahwa dalam konteks industri fashion muslim, keberhasilan pemasaran sangat dipengaruhi oleh kekuatan citra merek, relevansi gaya hidup konsumen, dan efektivitas promosi digital. Oleh karena itu, strategi pemasaran butik perlu difokuskan pada penguatan identitas merek, penciptaan konten digital yang interaktif, serta pemahaman terhadap gaya hidup target pasar untuk meningkatkan keputusan pembelian dan loyalitas konsumen.
PEMAHAMAN TERHADAP LITERASI KEUANGAN PADA MAHASISWA AKUNTANSI DAN NON-AKUNTANSI DI UNIVERSITAS WIDYA MANDIRA KUPANG Bria, Philomena Yuniar Tuto; Manewalu, Cresensia Rianti; Fahik, Mariana; Lian, Yohanes P.
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 5 No 4 (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.v5i4.1251

Abstract

This study aims to explore the understanding of financial literacy among accounting and non-accounting students at the University of Widya Mandira (UNWIRA) Kupang using a qualitative approach. Financial literacy is an essential competency that supports individuals in making sound financial decisions, especially for students who are expected to manage their personal and professional finances responsibly. This research employed a descriptive qualitative method with data collected through in-depth interviews and observations. Participants consisted of students from accounting and non-accounting programs, selected through purposive sampling. The data were analyzed using thematic analysis to identify patterns and differences in financial literacy understanding between the two groups. The findings reveal that accounting students generally possess a better conceptual and practical understanding of financial literacy—particularly in budgeting, saving, and investment management—due to their academic exposure to finance-related courses. In contrast, non-accounting students tend to have a more limited understanding and focus mainly on basic aspects of personal finance management. However, both groups still show weaknesses in long-term financial planning and investment risk assessment. This study highlights the importance of integrating financial literacy education across all university programs to improve students’ financial competencies and better prepare them to face future economic challenges.
PENERAPAN MANAJEMEN RISIKO PADA PENGELOLAAN PROPERTY SYARIAH : Studi Pada PT. Granada Property Syariah Kab. Konawe Selatan Provinsi Sulawesi Tenggara Baharuddin, Kurniawan Harminsyah; Suprayitno, Nur Fadillah; Sari, Annisa; Trimuliani, Diva
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 5 No 4 (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.v5i4.1254

Abstract

This study aims to examine the implementation of risk management in the management of sharia-compliant property at PT Granada Property Syariah in South Konawe Regency, Southeast Sulawesi Province. The focus of the study is directed at how the company identifies, manages, and anticipates various forms of risk without the involvement of banking institutions, in accordance with the principles of Islamic muamalah which reject usury. This study uses a qualitative method with an interpretive case study approach, which aims to explore in-depth the mechanisms and strategies of risk management from a social and religious perspective. The results show that Granada Property Syariah implements three main transaction forms: cash sales, soft cash sales, and sharia-compliant credit sales. The success of the implemented risk management system is supported by the principles of transparency, fairness, and trustworthiness. This study contributes to strengthening the concept of sharia-compliant risk management by providing empirical evidence of the implementation of non-bank systems in the property business. In addition, the results emphasize the importance of risk management based on Islamic values ​​to maintain business continuity and strengthen public trust in sharia-compliant economic practices.
PENGARUH HARGA TERJANGKAU TERHADAP LOYALITAS PELANGGAN PADA MAHASISWA FAKULTAS EKONOMI DI KANTIN FIP UNIMED Sitanggang , Karolin Gabrela; Munthe, Paula; Putri, Maysri Handayani; Tumangger, Salamah; Syahputra, Irfandi; Wardani, Nurul
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 5 No 4 (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.v5i4.1256

Abstract

Consumer loyalty is a crucial asset for business sustainability, especially in university environments where students with limited purchasing power often prioritize affordable pricing. This study aims to analyze the impact of affordable pricing on consumer loyalty among Economics Faculty students at FIP UNIMED Canteen. The research employs a quantitative approach with simple linear regression, involving 70 respondents selected through purposive sampling. Primary data was collected via a Likert scale 1-5 questionnaire, analyzed using SPSS for validity, reliability, classical assumption tests, and regression. Results indicate that affordable pricing has a significant positive effect on consumer loyalty (t-calculated = 4.637 > t-table = 1.98, p < 0.05), with a coefficient of determination of 24.0%. The conclusion states that affordable pricing enhances loyalty through repeat purchases and recommendations, providing insights for canteen managers to develop effective pricing strategies.
DETERMINAN TINGKAT KETERPENUHAN LAPORAN TERINTEGRASI: BUKTI EMPIRIS EMITEN LQ45 INDONESIA, 2021–2023 Nurofik, Nurofik; Anggorowati, Yuli
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 5 No 4 (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.v5i4.1257

Abstract

Tujuan penelitian ini adalah menguji pengaruh ukuran perusahaan, profitabilitas, kualitas audit, dan tingkat pengungkapan CSR terhadap tingkat keterpenuhan Integrated Reporting (IR). Metodologi yang digunakan bersifat kuantitatif dengan sampel 40 perusahaan LQ45 terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023. Pemilihan sampel menggunakan purposive sampling dan analisis dilakukan melalui regresi linier berganda dengan bantuan EViews. Hasil menunjukkan keempat variabel tersebut berpengaruh positif terhadap keterpenuhan IR. Kontribusi penelitian adalah memperluas literatur determinan IR dalam konteks pasar modal berkembang, menyediakan bukti terkini berbasis data publik, serta menawarkan kerangka empiris yang dapat direplikasi lintas sektor dan periode. Secara praktis, temuan memberi rujukan bagi perusahaan, regulator, dan investor dalam merancang kebijakan dan mengevaluasi kualitas IR.
ANALISIS KESESUAIAN LAPORAN KEUANGAN BUMDES PANDU UPOKARTI BERDASARKAN KEPUTUSAN MENTERI DESA, PEMBANGUNAN DAERAH TERTINGGAL DAN TRANSMIGRASI (Kemendesa PDTT) No. 136/2022 Lisdiana, Dwi; Andita Sulistyowati
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 5 No 4 (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.v5i4.1260

Abstract

Penelitian ini menganalisis kesesuaian penyusunan laporan keuangan BUMDes Pandu Upokarti berdasarkan Keputusan Menteri Desa, Pembangunan Daerah Tertinggal dan Transmigrasi (Kemendesa PDTT) No. 136 Tahun 2022 tentang pedoman penyusunan laporan keuangan BUMDes. Menggunakan metode kualitatif deskriptif, data dikumpulkan melalui wawancara, observasi, dan dokumentasi terhadap pengurus BUMDes. Hasil menunjukkan laporan keuangan BUMDes Pandu Upokarti periode 2022-2024 belum sepenuhnya sesuai dengan standar akuntansi desa. Laporan keuangan masih bersifat manual dan terbatas pada buku kas umum, laporan periodik, serta laporan pertanggungjawaban tahunan, tanpa mencakup neraca, laporan laba rugi, laporan perubahan ekuitas, laporan arus kas, dan catatan atas laporan keuangan. Kendala utamanya yaitu keterbatasan sumber daya manusia dalam bidang akuntansi, kurangnya kompetensi pengurus, dan pemanfaatan aplikasi digital SIAp BUMDes yang belum optimal. Meskipun demikian, BUMDes Pandu Upokarti telah menunjukkan komitmen terhadap transparansi dan akuntabilitas melalui laporan rutin serta upaya peningkatan kapasitas melalui pelatihan dan pendampingan berkelanjutan untuk pengembangan organisasi.

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