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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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INSTAGRAM SEBAGAI MEDIA PROMOSI DALAM MENINGKATKAN JUMLAH PENJUALAN PADA A.D.A SOUVENIR PROJECT Indita Dewi Aryani; Dita Murtiariyati
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.79 KB) | DOI: 10.32477/jrabi.v2i2.479

Abstract

Hootsuite Social trends 2021 stated that Instagram was the first position as the most effective of social media platform to promote business. Even the survey showed that Instagram had a high penetration to market as 70%. Based on the information, there are many businesses interested to use Instagram to promote their products. One of the businesses used Instagram is A.D.A Souvenir Project. The purpose of this study was to determine the role of Instagram as a promotional medium to increase the number of sales on A.D.A Souvenir Project. The sampling technique used was purposive sampling. This research method was descriptive with a qualitative approach. The data were collected by conducting interviews and documentation. The informants were the owner, HRD and employees. The results of this study showed that the A.D.A Souvenir Project has utilized Instagram as a means of promotion media well. The results showed that, (1) There are four factors that determine A.D.A Souvenir Project choosing Instagram. The factors are Instagram as (a) a medium of relations, (b) publicity, (c) promotion, (d) market research. (2) The promotional activities through Instagram used various interesting features, namely (a) stories, (b) ads, (c) reels, (d) live, (e) Hashtags, (f) feeds, (g) Quizzes and polls. (3) The implication of Instagram in A.D.A Souvenir Project is having a good impact on increasing business both quality and quantity.
PENGARUH KUALITAS PELAYANAN, KERAGAMAN PRODUK, DAN LOKASI TERHADAP KEPUASAN KONSUMEN Qurrata A’yunina C.H.; Yuyun Dwida Asrini; Rufaida Setyawati
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (343.345 KB) | DOI: 10.32477/jrabi.v2i2.480

Abstract

This research is motivated by the community's need for everything related to health. In addition to wanting to get the desired product, people also expect good and excellent service from product providers, in this case are pharmacy employees. In addition, a strategic, safe and comfortable location is a benchmark for whether the community is satisfied with what has been offered by the pharmacy. This study aims to determine and analyze the effect of service quality, product diversity, and location at Apotek K-24 Kadipiro Yogyakarta. The sample of this research is consumers who have purchased a product at Apotek K-24 Kadipiro Yogyakarta at least once. The sampling technique used is purposive sampling, which is a sample research technique with certain considerations that have been determined in advance by the researcher. The statistical analysis method consisted of multiple linear regression analysis, simultaneous significant testing (F test), partial significant testing (t test), and determination analysis (R2). The analysis of determination test (R2) states the value of Adjusted R Square is 55.3%. This means that the variables of service quality, product diversity, and location on consumer satisfaction have a contribution of 55.3%. Partial testing (t test) is known that the variables of service quality, product diversity, and location have a significant effect on customer satisfaction. Simultaneous testing (F test) is known that the variables of service quality, product diversity, and location together (simultaneously) have a significant effect on customer satisfaction.
ANALISIS PENGARUH BUDAYA KERJA TERHADAP KOMITMEN PEGAWAI NEGERI SIPIL PADA SEKRETARIAT DAERAH KABUPATEN TEMANGGUNG Ninik Lusiyawati; Insiatiningsih Insiatiningsih
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (522.197 KB) | DOI: 10.32477/jrabi.v2i2.482

Abstract

This study aims to analyze the influence of work culture on the commitment of civil servants at the Regional Secretariat of Temanggung Regency. The research method used is quantitative and qualitative where this research was conducted at the Regional Secretariat of Temanggung Regency a sample of 70 employees as respondents. The research data was obtained through the collection of questionnaires which were distributed directly and interviews through Focus Group Discucian (FGD) to respondents in the Temanggung Regional Secretariat. The data collection technique uses a questionnaire that has been tested for validity and reliability. The data analysis technique uses multiple linear regression analysis and the data is processed with SPSS software. The research questionnaire consists of 35 question items, which contain 3 research variables, namely Work Culture as measured by the Attitude to Work Variable (X1), Behavioral Variable at Work (X2), which is the independent variable, and the Commitment variable (Y) as the dependent variable. The method used for sampling is the Stratified Random Sampling method, which is a sampling method that provides equal opportunities to be taken for each element of the population with the number of elements in each sub-population being different but homogeneous. The population is divided into several parts (sub-populations) so that each sub-population will have homogeneous sample members. From each sub-population a sample is taken randomly with a proportional approach because the number of elements in each part (sub-population) is not the same. Hypothesis Testing is done by analyzing the data which gives the result that all data are valid and reliable. Furthermore, the test is carried out using multiple linear regression with the results of the analysis that, t count 1.735 < t table 1.996 significance level 0.087 (p> 0.05) then Ho is accepted, meaning that there is no significant effect of the attitude variable towards work (X1) on commitment. employee (Y), t count -0.117 < t table 1.996 significance level 0.907 (p>0.05) then Ho is accepted, meaning that there is no significant effect of the behavior variable at work (X2) on the employee commitment variable (Y). Thus, the hypothesis which partially states that there is a significant effect of attitude towards work and behavior at work on the commitment of civil servants at the Regional Secretariat of Temanggung Regency is rejected. Furthermore, F count < F table (2.319 < 3.13) and a significance level of 0.106 (p>0.05) then Ho is accepted, simultaneously there is no significant influence of work culture (X) which consists of attitudes towards work (X1) and behavior at work (X2) on employee commitment (Y), R Square the commitment variable is 0.066 or 6.6%. This shows that the percentage contribution of the Attitude to Work variable and the Behavior At Work variable to the Employee Commitment variable is 6.6%. While 93.4% is influenced or explained by other variables that are not included in this research model.
PENGARUH KUALITAS LAYANAN LAKU PANDAI (BRILINK) TERHADAP KEPUASAN NASABAH DALAM BERTRANSAKSI KEUANGAN Dila Damayanti; Nurseto Purnomo Putro; Selamat Riauwanto
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (566.716 KB) | DOI: 10.32477/jrabi.v2i2.483

Abstract

This study aims to determine the effect of tangible, reliability, responsiveness, empathy and Assurance on customer satisfaction in financial transactions in the Bantul area. The population in this study were BRI Bank customers, with 90 respondents as samples. The sampling technique used purposive sampling technique with the criteria of BRI Bank customers in the Bantul Regency area and BRI Bank customers in the Bantul Regency area who used the I Smart BRILink service. The data analysis technique used in this research is multiple linear regression analysis. The results of this study show that tangible has no effect on customer satisfaction, reliability has no effect on customer satisfaction, responsiveness has a positive effect on customer satisfaction, empathy has a positive effect on customer satisfaction, and assurance has no effect on customer satisfaction.
PENGARUH EFISIENSI MODAL KERJA, UKURAN PERUSAHAAN DAN GROWTH OPPORTUNITY TERHADAP PROFITABILITAS BADAN USAHA MILIK DAERAH (BUMD) KOTA MAGELANG PERIODE 2015 - 2018 Papang Permadi Prasetyo; Sulastiningsih Sulastiningsih
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (530.575 KB) | DOI: 10.32477/jrabi.v2i2.484

Abstract

This study aims to analyze the effect of working capital efficiency, company size and growth opportunity on the profitability of BUMD Kota Magelang in the 2015-2018 period. The aspects examined are working capital efficiency, company size and growth opportunity for profitability. This research is a descriptive analysis research. The population in this study was 6 BUMD. The data used are secondary data in the form of annual financial statements published by each bank. Data were analyzed using descriptive statistics, linear regression analysis, t test, F test and coefficient of determination. The results of this study indicate that: 1) The variable efficiency of working capital and growth opportunity does not affect profitability; 2) Company size variable has positive and significant effect on profitability; 3) Together working capital efficiency, company size and growth opportunity affect profitability. The magnitude of the effect of working capital efficiency, company size and growth opportunity on profitability is 53,8%, while the remaining 46,2% is influenced by other variables not observed in this study.
“PENGARUH KUALITAS PELAYANAN TERHADAP TINGKAT KEPUASAN PENGUNJUNG DI MUSEUM BENTENG VREDEBURG DI DAERAH ISTIMEWA YOGYAKARTA” Selly Widi Widanti; Muhammad Subkhan; Siti Endarwati
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (590.812 KB) | DOI: 10.32477/jrabi.v2i2.485

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh variabel wujud fisik terhadap kepuasan Pengunjung di Museum Benteng Vredeburg. Pengaruh variabel empati karyawan terhadap kepuasan Pengunjung di Museum Benteng Vredeburg. Pengaruh variabel kehandalan layanan terhadap kepuasan Pengunjung di Museum Benteng Vredeburg. Pengaruh variabel ketanggapan karyawan terhadap kepuasan Pengunjung di Museum Benteng Vredeburg. Pengaruh variabel jaminan layanan terhadap kepuasan Pengunjung di Museum Benteng Vredeburg. Penelitian ini merupakan penelitian deskriptif kuantitatif. Metode dalam penelitian ini adalah metode survei dengan instrumen penelitian menggunakan kuesioner. Penelitian akan dilakukan pada bulan November 2021. Subjek penelitian adalah Benteng Vredeburg yang beralamat di Jalan Margo Mulyo Nomor 6, Ngupasan, Gondomanan Yogyakarta sebanya 53 responden. Teknik analisis data menggunakan analisis regresi. Hasil penelitian tangibles mempunyai nilai t hitung sebesar 2,969 dengan nilai signifikansi kurang dari 0,05 (0,005 ≤ 0,05), disimpulkan tangibles mempunyai pengaruh positif dan signifikan Kepuasan pengunjung. Empathy mempunyai nilai t hitung sebesar 3,674 dengan nilai signifikansi kurang dari 0,05 (0,001 ≤ 0,05), disimpulkan variabel empathy mempunyai pengaruh positif dan signifikan terhadap Kepuasan pengunjung. Tangibles mempunyai nilai t hitung sebesar 2,743 dengan nilai signifikansi kurang dari 0,05 (0,009 ≤ 0,05), disimpulkan bahwa variabel tangibles mempunyai pengaruh positif dan signifikan terhadap Kepuasan pengunjung. Responsiviness mempunyai nilai t hitung sebesar 2,828 dengan nilai signifikansi kurang dari 0,05 (0,007 ≤ 0,05), disimpulkan bahwa variabel responsiveness mempunyai pengaruh positif dan signifikan terhadap Kepuasan pengunjung. Assurance mempunyai nilai t hitung sebesar 2,765 dengan nilai signifikansi kurang dari 0,05 (0,008 ≤ 0,05), disimpulkan bahwa variabel assurance mempunyai pengaruh positif dan signifikan terhadap Kepuasan pengunjung. Hasil f hitung sebesar 64,005 dengan tingkat signifikansi 0,000 yang lebih kecil dari 0,05 (0,000 ≤ 0,05), disimpulkan ada pengaruh kualitas pelayanan secara simultan terhadap kepuasan pengunjung di Museum Benteng Vredeburg Di Daerah Istimewa Yogyakarta.
PENGARUH LIKUIDITAS, PROFITABILITAS, LEVERAGE DAN UMUR PERUSAHAAN TERHADAP AUDIT DELAY Cita Ayu Suminar; Zulkifli Zulkifli; Manendha Maganitri Kundala
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (983.063 KB) | DOI: 10.32477/jrabi.v2i2.486

Abstract

The study aims to analyze the effect of liquidity, profitability, leverage and company age on audit delay in LQ-45 companies listed on the IDX in 2017-2020. The sampling method used was purposive sampling and obtained a sample of 22 companies. The research method use quantitative methods by doing multiple linier regression between the variable liquidity, profitability, leverage and company age on audit delay. his study concludes that profitability variable had an effect on audit delay in LQ-45 companies listed on the IDX in 2017-2020. While liquidity, leverage and company age have no effect on audit delay in LQ-45 companies listed on the IDX in 2017-2020. Smimultaneously iqudity, profitability, leverage and company age had an effect on audit delay in LQ-45 companies listed on the IDX in 2017-2020.
PENGARUH PROMOSI, HARGA, DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN PRODUK SKINCARE SOMETHINC Dyah Ayu Rara Sukmawati; Muhammad Mathori; Achmad Marzuki
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1055.719 KB) | DOI: 10.32477/jrabi.v2i2.487

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh promosi, harga, dan kualitas produk secara parsial maupun simultan terhadap keputusan pembelian produk skincare Somethinc. Populasi dalam penelitian ini adalah konsumen produk skincare Somethinc di Daerah Istimewa Yogyakarta. Jumlah sampel 100 responden menggunakan teknik sampling non random dengan metode purposive sampling. Pengumpulan data dilakukan dengan menggunakan kuesioner. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan bantuan program SPSS versi 25.00. Menguji hipotesis parsial menggunakan uji t dan simultan menggunakan uji F. Hasil penelitian menunjukkan bahwa secara parsial promosi, harga, dan kualitas produk berpengaruh positif dan signifikan terhadap keputusan pembelian produk skincare Somethinc. Selanjutnya, berdasarkan hasil perhitungan secara simultan menunjukkan bahwa promosi, harga, dan kualitas produk berpengaruh positif dan signifikan terhadap keputusan pembelian produk skincare Somethinc sebesar 48,1% dan sisanya51,9% dipengaruhi oleh faktor lain.
PENGARUH INTELLECTUAL CAPITAL DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA KEUANGAN Dyah Kesuma Ningrum; Hasanah Setyowati; Pandit Fatih A
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (673.826 KB) | DOI: 10.32477/jrabi.v2i2.488

Abstract

This study aims to examine the effect of intellectual capital and ownership structure on company performance. The sample of this study is mining companies listed on the Indonesia Stock Exchange Period 2015-2018 with a sampling method using purposive sampling of 18 companies. Hypothesis testing is done by using multiple linear regression analysis. The results showed that human capital, structure capital, employee capital, managerial ownership and institutional ownership together influenced ROA. The contribution of human capital, structure capital, employee capital, managerial ownership and institutional ownership together affected ROA of 43.9%. Partially, human capital has a negative effect on Return On Assets (ROA), structure capital has a positive and significant effect on Return On Assets (ROA), employee capital has no effect on Return On Assets (ROA), managerial ownership has a negative effect on Return On Assets (ROA), institutional ownership has a positive and significant effect on Return on Assets (ROA).
PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK), DANA BAGI HASIL (DBH) DAN SISA LEBIH PEMBIAYAAN ANGGARAN (SILPA) TERHADAP BELANJA MODAL DI PROVINSI D.I. YOGYAKARTA TAHUN 2013-2020 Rini Marliana; Agung Slamet Prasetyo; Prafidhya Dwi Yulianto
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (474.164 KB) | DOI: 10.32477/jrabi.v2i2.489

Abstract

This research was conducted to prove the effect of Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), Profit Sharing Fund (DBH), and Remaining Budget Financing (SILPA) on Capital Expenditures in Regional ProvincesYogyakarta Special Year 2013-2020. This research method is quantitative by conducting multiple linear regression analysis between the variables of Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), Profit Sharing Fund (DBH) and Over Budget Financing (SILPA) on Capital Expenditures. The population in this study is the City/Regency in the Province of the Special Region of Yogyakarta in 2013-2020. The sample in this study was determined by purposive sampling. .This study concludes that Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK) have a significant positive effect on Capital Expenditures, while Revenue Sharing Funds (DBH) and Over Budget Financing (SILPA)does not have a significant positive effect on Capital Expenditures.This shows that Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), Revenue Sharing Fund (DBH) and Budget Financing Excess Remaining (SILPA) simultaneously affect Capital Expenditure.

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