cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nuri Aslami
Contact Email
nuriaslami@uinsu.ac.id
Phone
+6285361707176
Journal Mail Official
journaljreb@gmail.com
Editorial Address
Jl Pukat Banting IV NO 41 Medan Kecamatan Medan Tembung Kode Pos 20224
Location
Kota medan,
Sumatera utara
INDONESIA
Journal Research of Economics and Bussiness
Published by Ali Institute of Research and Publication
ISSN : 28283708     EISSN : 28283716     DOI : https://doi.org/10.55537/jreb.v1i01
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Focus J-Reb : Journal- Research of Economic and Bussiness covers in detail a large number of topics related to Economics and Bussiness, comprising the latest empirical studies, country-specific studies, policy evaluations on economics and bussiness. This journal provides a forum for scientific exchange for academicians, practitioners, keen observers, and independent researchers, by publishing high-quality theoretical, empirical, and policy contributions. Scope Microeconomics Macroeconomics Monetary Economics Development Economics International Economics Public and Fiscal Economics Human Resource Management Natural Resource Management Marketing Management Quality Management System Digital Economy Entrepreneur Finance Accounting Banking System Capital Market and Commodities Insurance and Reinsurance Financial Technology Financial Market Finance Strategy Financial Planning Social Fund and Crowdfunding corporate finance Investment Strategy Tax
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 40 Documents
 1   2   3   4 
Pengaruh Pengaruh Audit Operasional dan Pengendalian Internal Terhadap Efektivitas Pelayanan Pada Perusahaan Daerah Air Minum (PDAM) Tirtanadi Kota Medan Ansy, Dayat; Muhammad Arif; Nurwani
Journal Research of Economic and Bussiness Vol. 3 No. 01 (2024): Januari 2024
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v3i01.749

Abstract

The research aims to determine the influence of operational audits and internal control on service effectiveness at the Regional Drinking Water Company (PDAM) Tirtanadi, Medan City. This research uses quantitative research methods with data collection techniques using questionnaires from a sample of 40 employees in the Internal Supervisory Unit, Management Systems Division, Human Resources Division and Waste Water Services Operational Division and uses saturated sampling techniques. Data analysis uses multiple linear regression methods and hypothesis testing. The research results are based on the partial test hypothesis with a significant figure of 5% with a table of 2.026 showing that the Operational Audit variable has a positive and significant effect on the effectiveness of company services which shows tcount>ttable with variable X1 (3.287>2.026) and the Internal Control variable has a positive and significant effect on the effectiveness of company services which shows tcount>ttable with variable X2 (2,141>2.026). The research results from the simultaneous test hypothesis with a significant figure of 5% with Fcount of 10.224 and Ftable of 3.245 show that Fcount>Ftable (10.224>3.245) where Operational Audit and Internal Control have a joint (simultaneous) and significant effect on Service Effectiveness in the Company Tirtanadi Regional Drinking Water (PDAM) Medan City.
Analisis Pengaruh Return On Investment Terhadap Pofitabilitas Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tan, Hendra
Journal Research of Economic and Bussiness Vol. 3 No. 01 (2024): Januari 2024
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v3i01.771

Abstract

The aim of this research is to determine whether Return On Investment has an effect on the profitability of manufacturing companies listed on the Indonesia Stock Exchange. This research consists of the return on investment variable as the independent variable and company profits as the dependent variable. The data analyzed are the company's annual financial reports for the period 2018 to 2023. From the research results it is known that Return On Investment shows an alpha coefficient value of 5% (t-stat = 4,448 > 1,667) and prob. 0.015 <0.05. Based on the research results, the hypothesis is accepted, namely that Return On Investment has a significant effect on the level of profits in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2023 period.
Pengaruh Debt To Equity Ratio Terhadap Return On Equity Pada Perusahaan Asuransi Syariah Di Indonesia Dermawan, Surya
Journal Research of Economic and Bussiness Vol. 3 No. 01 (2024): Januari 2024
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v3i01.773

Abstract

This research aims to determine the influence of the Debt to Equity Ratio on Return on Equity in Sharia Insurance Companies in Indonesia. This research consists of the variable Debt to Equity Ratio (independent variable), and Return On Equity as the dependent variable. The data analyzed were the company's annual financial reports for the period 2019 to 2023. The research results showed that the test results showed that the Debt to Equity Ratio = 1.325 with a significant value for the Debt to Equity Ratio variable 0.000 < 0.05. So the research hypothesis can be accepted, namely that there is a significant influence between Debt to Equity Ratio on Return On Equity, partially.
Pengaruh Ukuran Dewan Komisaris Terhadap Return On Aset Perusahaan Perbankan Syariah Di Bei Wijaya, Ricky
Journal Research of Economic and Bussiness Vol. 3 No. 01 (2024): Januari 2024
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v3i01.777

Abstract

Yang menjadi tujuan dalam penelitian ini adalah untuk menganalisis pengaruh ukuran dewan komisaris terhadap Return on Aset pada perusahaan perbankan syariah di BEI. Menggunakan metode penelitian kuantitatif, Sampel dalam penelitian ini adalah perusahaan perbankan syariah yang go public di BEI, dengan hasil menunjukkan variabel ukuran dewan komisaris yang tidak berpengaruh secara parsial terhadap Return on Aset, dengan nilai constant = 172,155, X= 2,325 dengan nilai signifikan pada variabel Ukuran Dewan Komisaris 0,000 < 0,05. Maka untuk hipotesis penelitian dapat di terima, yaitu Terdapat pengaruh yang signifikan antara Ukuran Dewan Komisaris terhadap Return On Aset, secara parsial
Analisis Sistem Informasi Akuntansi dalam Penerimaan dan Pengeluaran Kas Pada Dana Bantuan Operasional Sekolah (BOS) Riski Hidayat, Simanjuntak; Nurbaiti; Nurwani
Journal Research of Economic and Bussiness Vol. 3 No. 01 (2024): Januari 2024
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v3i01.784

Abstract

This research aims to determine the accounting information system for cash receipts and disbursements in operational assistance funds (BOS). To find out about the management and implementation at SDN 019 Bonan Dolok. It is in accordance with the regulations implemented. This research uses a qualitative descriptive approach with data collection techniques in the form of observation, interviews and documentation directly with related parties. The subject of this research was the 019 Bonan Dolok State Elementary School, and those interviewed were the school principal, treasurer and secretary. The object of this research was the BOS fund report at 019 Bonan Dolok Elementary School. The data analysis technique used in this research uses three methods, namely data collection, data reduction and data presentation. The results of the research show that the accounting information system for cash receipts and disbursements of BOS funds is quite good, and the management of BOS funds is also quite good, starting from planning, use, implementation and accountability. Then the implementation of the accounting information system in cash receipts and disbursements of BOS funds has also been implemented well by the school.
Determinants of Profit Growth of PT. Bank BCA Syariah Dewi, Suvina Dewi; Ulya, Zikriatul Ulya; Hisan, Khairatun Hisan
Journal Research of Economic and Bussiness Vol. 3 No. 02 (2024): Juli 2024
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v3i02.858

Abstract

The Sharia banking sector has an important role in economic growth and plays a role in maintaining liquidity to support a country's economic activities. Thus, sharia banking can create more stable domestic economic conditions by improving its financial performance. Good bank financial performance is very necessary for bank operations to function well. This research aims to analyze how banks can create more stable economic conditions in the country by improving their financial performance. Good bank financial performance is very important so that the bank can function well. This research aims to analyze the influence of return on equity (ROE), capital adequacy ratio (CAR) and non-performing loan financing (NPF) on income growth for the 2012-2022 period. The data used in this research is secondary data and the method used is quantitative research, namely multiple linear regression analysis of time series data with the help of the Eviews 9 software program. The population in this research is PT Bank BCA Syariah for the 2012-2022 period, the sample used is 44 quarterly data. The research results show that return on equity (ROE) has a significant influence on Profit Growth with a value of Tcount > Ttable (-3.974466 > 1.68385) and a significant value of 0.00 < 0.05. ), Capital Adequacy Ratio (CAR) has no effect and is not significant on Profit Growth, the T value is -0.922161 < T table 1.68385 and the significant value is 0.36 > 0.05. Non-Performing Financing (NPF) has a significant and significant effect on Profit Growth, the t value is 3.450257 > t table 1.68385 and the significant value is 0.00 < 0.05. Return on equity (ROE), Capital Adequacy Ratio (CAR), Non Performing Financing (NPF) have a significant and significant effect on Profit Growth with a value of Fcount > Ftable (19.78459 > 2.84) and a significant value of 0.00 < 0 .05 means the size of the increase or decrease in ROE, CAR, and NPF on Profit Growth.
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Penghindaran Pajak Pada Perusahaan Pertambangan yang Terdaftar di BEI Puja Raihani, Puja Raihani; Muhammad Salman; Tuti Meutia
Journal Research of Economic and Bussiness Vol. 3 No. 02 (2024): Juli 2024
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v3i02.876

Abstract

This research aims to examine the effect of: (1) profitability on tax avoidance, (2) firm size on tax avoidance, (3) leverage on tax avoidance, (4) profitability, company size and leverage on tax avoidance simultaneously. This research is a quantitative research with the population in this research being 87 energy sector mining companies listed on the IDX, and a sample of 8 companies. The data analysis technique in this research uses descriptive statistical tests, classical assumption tests, t tests, simultaneous tests and determination tests (R2). The results of the t test for the profitability variable have a value of 0,004<0,05, which means that the profitability variable has a significant influence on tax avoidance.  The company size variable has a value of 0,000<0,05 which means that the company size variable has a significant influence on tax avoidance. The leverage variable has a value of 0.771 > 0.05, which means that the leverage variable does not have a significant influence on tax avoidance. The results of the F test obtained a value of 0.000 < 0.05, indicating that the variables used in this research simultaneously have a significant effect on tax avoidance. From the results of the coefficient of determination test, it was found that 30,3% of the dependent variable could be explained by the independent variable, while the remaining 69,7% was influenced by other factors not included in this research.
Pengaruh Transparansi, Akuntabilitas, dan Partisipasi Masyarakat Terhadap Pengelolaan Dana Desa (Studi Kasus Pada Desa di kecamatan Secanggang, Kabupaten Langkat) Lause, Vinna Syndi; Iqlima Azhar; Agustina Nurul Fajriah
Journal Research of Economic and Bussiness Vol. 3 No. 02 (2024): Juli 2024
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v3i02.881

Abstract

This research aims to examine the influence of transparency, accountability and community participation on village fund management in villages in Secanggang sub-district, Langkat district. This type of research uses quantitative methods. The data used in this research is primary data by distributing questionnaires. The total population and research sample 64 people. The sample in the study used a saturated sample. The data analysis method used is the multiple regression method, the classic assumption test, validity test method, reliability test, normality test, multicollinearity test, heteroscedasticity test, descriptive statistics and f test, t test and coefficient of determination test. The result of t test showed that transparency has a value of 0,94>0,05 means that transparency has no effect on the management of village funds. The accountability variable has a value of 0,000<0,05 meaning that accountability has a positive and significant effect on village fund management. The community participation has a value of 0,04<0,05 meaning that community participation has a positive and significant effect on village fund management. The F test results obtained were 0,000<0,05. This shows that transparency, accountability, and community participation simultaneously have a positive and significant effect on village fund management. Based on the results of the coefficient of determination test, it was found that 81% of the dependent variable could be explained by the independent variable, while the remaining 19% was influenced by other factors not examined in this research.
Pengaruh Pemahaman Akuntansi Zakat dan Tingkat Religiusitas Terhadap Kesadaran Membayar Zakat Pada Pelaku Usaha Kecil dan Menengah (UKM) Muslim di Kota Medan Ginting, Yuni
Journal Research of Economic and Bussiness Vol. 3 No. 02 (2024): Juli 2024
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v3i02.892

Abstract

Zakat is one of the pillars of Islam that must be fulfilled, there is an obligation and compulsion from Allah SWT for Muslims who have assets exceeding the nisab and have reached the haul, apart from that the potential for zakat is very large, but there are still many muzakki who only remember zakat fitrah but forget the importance of zakat mal. This phenomenon is very interesting to study to see the understanding of zakat accounting and the level of religiosity of business actors towards awareness of paying zakat. This research was conducted by taking a sample of 55 respondents, namely Muslim UKM in Medan City. This research uses a questionnaire as a data collection tool. Structural Equation Modeling - Partial Least Squares (SEM-PLS) was used to analyze the data, so that it could show research results where there was no influence of understanding of zakat accounting and level of religiosity on awareness of paying zakat.
Analisis Laporan Keuangan dalam Perspektif PSAK 101 Widya Susanty
Journal Research of Economic and Bussiness Vol. 3 No. 02 (2024): Juli 2024
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v3i02.894

Abstract

This study aims to analyze the preparation of financial statements in the perspective of PSAK 101 in the Islamic Cooperative BMT Civil Society North Sumatra, BMT Al-Musabbihin, and BMT Mandiri Abadi Syariah in Medan City. Then perform analysis and factors that influence the preparation of financial statements according to PSAK 101. In fact, the preparation of financial statements in the Islamic Cooperative in preparing financial statements is still not optimal in the perspective of PSAK 101. This research is a qualitative research using interview, observation, and documentation data collection techniques. The method in this research is a qualitative exploratory by exploring the preparation of Islamic cooperative financial reports in the city of Medan according to PSAK 101.The results of this study indicate that in the preparation of financial reports for the Sharia Cooperative BMT Civil Society of North Sumatra, BMT Al-Musabbihin, and BMT Mandiri Abadi Syariah are still not according to PSAK 101. This is due to the lack of knowledge of the leaders' understanding of PSAK 101 and lack of training or information obtained regarding PSAK 101.

Page 3 of 4 | Total Record : 40

 1   2   3   4 

Filter by Year

2022 2025


Reset
Filter By Issues
All Issue Vol. 4 No. 02 (2025): Juli 2025 Vol. 4 No. 01 (2025): Januari 2025 Vol. 3 No. 02 (2024): Juli 2024 Vol. 3 No. 01 (2024): Januari 2024 Vol. 2 No. 02 (2023): Juli 2023 Vol. 2 No. 01 (2023): Januari 2023 Vol. 1 No. 02 (2022): Juli 2022 Vol. 1 No. 01 (2022): Januari 2022