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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 379 Documents
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ANALISA DAMPAK ELECTRONIC WORD OF MOUTH DI MEDIA SOSIAL TERHADAP TINGKAT KEPUASAN PENGUNJUNG MALIOBORO YOGYAKARTA Khoiriani, Annida; Martanto, Eko; Gene, Adelia Rambu
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.v5i4.1258

Abstract

Penelitian ini bertujuan untuk menganalisis hubungan antara persepsi wisatawan terhadap electronic word of mouth (e-WOM) di media sosial dengan tingkat kepuasan pengunjung Malioboro Yogyakarta. Menguji pengaruh electronic word of mouth (e-WOM) di media sosial terhadap tingkat kepuasan pengunjung Malioboro Yogyakarta serta mengidentifikasi faktor-faktor dalam electronic word of mouth (e-WOM) yang memengaruhi kepuasan pengunjung Malioboro Yogyakarta. Metode yang digunakan adalah penelitian kuantitatif, yaitu metode yang menggunakan data berbentuk angka dan statistik untuk menganalisis suatu fenomena (Suparno, 2014). Penelitian ini dilakukan melalui beberapa langkah, dimulai dari teori dan hipotesis, penskoran hasil tes, penyusunan data dalam tabel, penghitungan uji statistik, hingga penarikan kesimpulan. Desain penelitian yang digunakan adalah penelitian survei dengan tujuan untuk menguji hipotesis, menemukan hubungan antar variabel, serta membuat generalisasi dari hasil yang diperoleh melalui sampel. Penelitian ini menunjukan bahwa terdapat hubungan yang sangat signifikan dan positif antara persepsi wisatawan terhadap e-WOM di media sosial dengan tingkat kepuasan pengunjung Malioboro. Mayoritas responden (86.31%) aktif membaca ulasan di media sosial sebelum berkunjung, dan sebagian besar (88.42%) mengakui bahwa ulasan tersebut memengaruhi ekspektasi mereka; electronic word of mouth (e-WOM) di media sosial terbukti memiliki pengaruh yang signifikan dan substansial terhadap tingkat kepuasan pengunjung Malioboro. Hasil analisis regresi menunjukkan nilai signifikansi 0.000 dan Adjusted R2 sebesar 0.503, yang berarti 50.3% variasi dalam kepuasan pengunjung dapat dijelaskan oleh e-WOM; faktor-faktor dalam e-WOM yang memengaruhi kepuasan pengunjung beberapa faktor kunci dalam e-WOM yang secara signifikan memengaruhi kepuasan pengunjung Malioboro meliputi: kredibilitas dan keakuratan informasi, kualitas konten visual, volume dan konsistensi ulasan positif dan kemudahan akses dan relevansi informasi.
TINGKAT PENDIDIKAN, KESADARAN WAJIB PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAANBERMOTOR DI KOTA CILEGON BANTEN Ambarwati, Lilik; Lia Narisha Nasution
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.v5i4.1281

Abstract

This study aims to determine the effect of education level, taxpayer awareness, and tax sanctions on motor vehicle taxpayer compliance in Cilegon City, Banten. This research uses primary data with a quantitative method by distributing questionnaires. The population consists of 241,250 registered taxpayers, and the sample was determined using the Slovin formula with purposive sampling, resulting in a sample of 100 motor vehicle taxpayers registered at the Banten Central Bureau of Statistics. The findings indicate that education level, taxpayer awareness, and tax sanctions partially influence motor vehicle taxpayer compliance. Additionally, these three variables simultaneously have a significant effect on taxpayer compliance. Motor vehicle taxpayers in Cilegon City are expected to enhance their awareness and understanding of the importance of paying vehicle taxes on time.
PENGARUH KUALITAS LAYANAN TERHADAP KEPUASAN NASABAH PADA PT. PEGADAIAN CABANG SENGKANG KABUPATEN WAJO Purwanto, Agus
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.v5i4.1367

Abstract

Studi ini melihat bagaimana kualitas layanan, yang terdiri dari bukti fisik, keandalan, responsivitas, jaminan, dan empati, berdampak pada tingkat kepuasan nasabah di PT. Pegadaian Cabang Sengkang Kabupaten Wajo. Penelitian ini melibatkan 3000 pelanggan PT. Pegadaian Cabang Sengkang Kabupaten Wajo. Dengan menggunakan rumus Slovin untuk menentukan sampel, diperoleh 96 orang responden. Analisis dilakukan dengan menggunakan regresi linear berganda. Penelitian ini menemukan bahwa PT. Pegadaian Cabang Sengkang Kabupaten Wajo memiliki yang signifikan dan positif sebagai hasil dari elemen kualitas layanan individu dan kolektif, yang termasuk bukti fisik, keandalan, responsivitas, jaminan, dan empati.
TRANSFORMASI DIGITALISASI PERPAJAKAN: TRANSISI DARI DJP ONLINE KE CORETAX PADA INSPEKTORAT DAERAH KABUPATEN BLORA Isnan, Nawawi; Sofa, Devi Maya
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 6 No 1 (2026): 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.v6i1.1264

Abstract

The digital transformation of taxation is a strategic step taken by the Indonesian government to improve administrative efficiency, data accuracy, and fiscal accountability. One of the main implementations of this policy is the implementation of the Coretax Administration System (Coretax), which replaces the previous system, DJP Online. Coretax is designed as an integrated core taxation system capable of integrating various tax reporting and validation applications into a single, standardized national database. This study aims to analyze the transition process from DJP Online to Coretax and assess its impact on tax administration performance at the Blora Regency Inspectorate, as a representative of local government agencies adapting to the new digital-based system. The research method used is descriptive qualitative, with data collection techniques through semi-structured interviews with tax administration staff and observations of tax reporting documents before and after the implementation of Coretax. The analysis was conducted by examining changes in work procedures, obstacles that emerged during implementation, and employee perceptions of the system's effectiveness. To ensure validity, triangulation of sources and methods was conducted so that the research results describe field conditions objectively and comprehensively. The study results showed that the transition period was marked by various obstacles, such as system errors, login difficulties, data matching, and limited employee understanding of the new workflow. These conditions led to increased workloads and reporting delays in the initial implementation phase. However, Coretax has proven capable of improving reporting accuracy through automated data validation, information integration, and reduced input errors. The study concluded that the benefits of digitalization have begun to be seen. However, the system's effectiveness still needs to be strengthened through increased human resource competency, more equitable digital infrastructure support at the regional level, and ongoing support from the central tax authority.
PERAN OTORITAS JASA KEUANGAN DALAM PENEGAKAN HUKUM PRAKTIK PINJAMAN ONLINE ILEGAL DI JAWA BARAT Wijaya, Fakhirah Putri; Sofa, Devi Maya
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 6 No 1 (2026): 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.v6i1.1273

Abstract

Digital technology has revolutionized financial services, yet it has also triggered a surge in illegal online lending. By 2025, West Java recorded the highest cases in Indonesia with loans totaling IDR 20.23 trillion. The high loan rate is not only due to low digital financial literacy but also to the numerous attempts by illegal lenders to commit fraud, such as misusing personal data, charging high interest rates, and intimidating collection methods. The purpose of this research was to examine the role of the Financial Services Authority (OJK) in enforcing the law on illegal online lending practices in West Java, using two approaches: prevention and enforcement. This research used qualitative methods, examining written sources, official reports, regulations, and relevant case studies. The results indicate that the OJK's preventive efforts, such as improving financial literacy and disseminating information to the public, as well as publishing data on legitimate lenders, have had a positive impact. Enforcement efforts through blocking applications, tracking digital crimes, and using financial analysis to trace fund flows have proven quite effective, although illegal lenders continue to adapt and exploit technological gaps. This study recommends strengthening interagency cooperation, optimizing surveillance technology, enhancing data protection, and expanding financial education. These steps are vital to creating a secure and sustainable digital financial environment. This holistic approach ensures protection for all levels of society against evolving digital financial crimes.
SISTEM PENGGAJIAN DIGITAL: MENINGKATKAN EFISIENSI, AKURASI, DAN TRANSPARANSI GAJI ASN DI BAPPEDA JAWA BARAT Fitriana, Ayu Intan; Sofa, Devi Maya
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 6 No 1 (2026): 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.v6i1.1276

Abstract

Pengelolaan gaji dan tunjangan ASN merupakan salah satu hal strategis karena berkaitan langsung dengan kesejahteraan pegawai dan kinerja organisasi. Penelitian ini dilakukan untuk menganalisis efisiensi sistem penggajian digital yang diterapkan di Bappeda Jawa Barat dalam mendukung akurasi dan transparansi pengelolaan gaji dan tunjangan ASN. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Pengumpulan data di Bappeda Jawa Barat dilakukan dengan observasi, pengamatan langsung, serta wawancara untuk mengetahui persepsi dan pengalaman pengguna sistem terhadap efektivitas aplikasi. Hasil penelitian menunjukkan bahwa implementasi sistem penggajian digital yang terintegrasi dengan sistem kepegawaian dapat meningkatkan efisiensi melalui proses sinkronisasi otomatis yang mampu menyederhanakan dan mempersingkat waktu dalam perhitungan gaji dan tunjangan ASN. Adanya fitur sinkronisasi otomatis meminimalisasi kesalahan akibat penginputan data secara manual, sehingga akurasi dalam perhitungan gaji dan tunjangan ASN meningkat. Transparansi dalam pengelolaan gaji dan tunjangan ASN juga meningkat dengan histori perhitungan yang tercatat lengkap pada sistem serta fitur slip pembayaran yang dapat diakses langsung oleh masing-masing pegawai.
STRATEGI MENINGKATKAN DAYA SAING UMKM WARUNG MAKAN BU HAFID DI ERA DIGITAL Wicaksono, Achmad; Sofa, Devi Maya
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 6 No 1 (2026): 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.v6i1.1368

Abstract

The aim of this research is to formulate a strategy to increase the competitiveness of the Warung Bu Hafid MSME. The research was conducted using a qualitative descriptive method. Research data were obtained through in-depth interview techniques, direct observation, and documentation study. The collected data were analyzed through the SWOT framework to identify internal and external factors affecting business competitiveness. The research results identified strengths including strategic location, affordable prices, and delicious food quality, while weaknesses encompass minimal online promotion, lack of digital technology utilization, and monthly sales fluctuations. Opportunities that can be leveraged are local community consumption needs, community empowerment, takeaway services, and busy lifestyle trends, whereas threats include changes in consumer habits, rising raw material prices, dependence on local markets, and digital competition. Based on the SWOT matrix, the research formulated four strategy categories: SO Strategy (developing practical meal packages and pre-order services), WO Strategy (forming local digital teams and late-month promotions), ST Strategy (loyal customer ambassador programs and "hidden gem" concept), and WT Strategy (consistent digital campaigns and referral loyalty systems) which are expected to enhance competitiveness through market expansion, sales stabilization, and brand awareness improvement.
ANALISIS PENGARUH PROMOSI MEDIA SOSIAL TERHADAP MINAT KUNJUNGAN ULANG MELALUI KEPUASAN PASIEN PADA RSUD LAMADDUKELLENG SENGKANG Purwanto, Agus
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 6 No 1 (2026): 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.v6i1.1372

Abstract

The goal of this study is to determine how patient satisfaction and Instagram advertising influence a patient's desire to return for treatment. The analytical approach used in this study is path analysis, which is quantitative. The sample was chosen using a purposive sampling technique, which yielded 80 participants out of a total patient population of 450. A survey instrument that had been tested for validity and reliability was used to gather the data. Path analysis with simple and multiple regression, along with the Sobel test, were among the data analysis approaches used. The study's findings demonstrate that: (1) The path coefficient for the influence of Instagram promotion on patient satisfaction is 0. 158, with a significance level of 0. 161 < 0. 05; (2) The path coefficient for the influence of Instagram promotion on patient revisit intention is 0. 052, with a significance level of 0. 615; (3) The path coefficient for the influence of patient satisfaction on revisit intention is 0. 443, with a significance level of 0. 000; (4) The indirect effect of Instagram promotion on patient revisit intention through patient satisfaction is 5. 20%, with an indirect effect of 6. 99% and a p-value of 0. 633 based on the Sobel test. The findings of this study are as follows: (1) Instagram promotion has no discernible impact on patient satisfaction; (2) Instagram promotion has no discernible impact on patient revisit intention; (3) patient satisfaction has a positive and significant effect on patient revisit intention; and (4) Instagram promotion does not indirectly influence patient revisit intention through patient satisfaction.
THE ROLE OF BRAND IMAGE IN SKINCARE CONSUMPTION DECISIONS: EVIDENCE FROM SANTRI OF MAMBAUL ULUM BATA-BATA ISLAMIC BOARDING SCHOOL Asy’ari, Qaiyim; Bari, Abdul; Tayyibah, Nurul; Qadir, Ach Mahfud Abd
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 6 No 1 (2026): 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.v6i1.1366

Abstract

This study aims to analyze the influence of brand image on skincare consumption decisions among students at Mambaul Ulum Bata-Bata Islamic Boarding School. This research uses a quantitative approach with a survey method by distributing questionnaires to respondents. The number of respondents in this study was 100 students who use or are familiar with skincare products. The data analysis techniques used include validity tests, reliability tests, simple linear regression analysis, correlation analysis, and hypothesis testing using the t-test. The results show that brand image has a positive and significant influence on skincare consumption decisions. This is indicated by the t-count value which is higher than the t-table value at a significance level of 0.05, so the research hypothesis is accepted. Therefore, it can be concluded that brand image is one of the important factors influencing students' decisions in choosing and using skincare products.

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