cover
Contact Name
Danang
Contact Email
lpkdgeneration2022@gmail.com
Phone
+6285726173515
Journal Mail Official
danang@stekom.ac.id
Editorial Address
Jl. Majapahit No.605, Pedurungan Kidul, Kec. Pedurungan, Semarang, Provinsi Jawa Tengah
Location
Kota semarang,
Jawa tengah
INDONESIA
Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE)
ISSN : 28287487     EISSN : 28287495     DOI : https://doi.org/10.55606/jurrie.v1i1
Core Subject : Economy,
Jurnal Riset Rumpun Ilmu Ekonomi adalah jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh Pusat riset dan Inovasi Nasional, Universitas Sains dan Teknologi Komputer. Jurnal ini adalah jurnal Riset Rumpun Ilmu Ekonomi yang bersifat peer-review dan terbuka. Bidang kajian dalam jurnal ini termasuk sub rumpun Ilmu Ekonomi dan Ilmu Manajemen. Jurnal Riset Rumpun Ilmu Ekonomi menerima artikel dalam bahasa Inggris dan bahasa Indonesia dan diterbitkan 2 kali setahun: April dan Oktober
Articles 226 Documents
Pengaruh Kemampuan Kerja dan Motivasi Kerja Terhadap Kinerja Karyawan di Hotel Naripan Santy, Neng; Fauziya, Fizi
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 1 (2026): April: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i1.6520

Abstract

Hotel Naripan is still facing challenges in ensuring its employees can have optimal ability and motivation. This occurs in employee performance which can be caused by the lack of training, the absence of rewards from the company. The purpose of this study is to analyze the effect of work ability and motivation on employee performance at the hotel, so that it can be an evaluation material for management to improve service quality and hotel competitiveness in the increasingly competitive hospitality industry. The research method used is quantitative. This method is used to study a specific population or sample with data collection through research instruments. The analysis carried out is quantitative and uses statistical techniques, with the main purpose of testing the hypothesis that has been previously formulated. The results of this research based on multiple linear regression tests, the value of the multiple linear regression coefficient of the work ability variable, has a positive value of 0.635, the value of the multiple linear regression coefficient of the independent variable work motivation, has a positive value of 0.043
Analisis Audit Manajemen Pengadaan Barang dan Jasa pada Kasus Bakti Kominfo Berdasarkan Perspektif Kepatuhan Regulasi Wanda Dea Khairani; Aprita Ravenna Ginting; Cindy Aulia Rusli; Riska Harianingsih; Choms Gary Ganda Tua Sibarani
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 1 (2026): April: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i1.7129

Abstract

This study evaluates the management audit of the procurement of goods and services for the 4G Base Transceiver Station (BTS) project managed by BAKTI Kominfo, with a primary focus on compliance with applicable regulations, the effectiveness of internal controls, and deviations at various stages of procurement. A qualitative approach was used, with analysis of documents, official news, and investigative audit findings from BPKP. The results indicate that the project procurement did not comply with Presidential Regulation No. 16 of 2018 and BAKTI Director Regulation No. 7 of 2020, with findings including tender manipulation, weak contract verification, and low levels of transparency. The planning process was also unsupported by adequate feasibility studies, while weak internal oversight exacerbated tender rigging and fund disbursements without proper verification. This study emphasizes the need for improvements in internal oversight, strengthening control mechanisms, and the implementation of e-procurement systems to enhance transparency and accountability in public procurement.
Analisis Pengaruh Daya Tarik Iklan, Influencer Marketing dan Online Customer Reviews Terhadap Keputusan Pembelian Elektronik Tokopedia Ahmad Farhat; Soelaeman Rasyid
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 1 (2026): April: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i1.7153

Abstract

This study aims to examine the influence of advertising appeal, influencer marketing, and online customer reviews on purchasing decisions in Tokopedia’s e-commerce platform. The research applied a quantitative method using survey questionnaires distributed to 109 Tokopedia users in Jakarta. Data were analyzed using path analysis with SmartPLS. The results indicate that advertising appeal and influencer marketing significantly and positively affect purchasing decisions, while online customer reviews show no significant impact. These findings suggest that Tokopedia consumers, particularly in electronic products, are more influenced by attractive advertising and influencer endorsements than by online reviews. The study is limited by its sample size, geographic scope, and product focus on electronics. Future research is recommended to expand respondents and product categories for broader insights.
Analisis Implementasi Koreksi Fiskal Atas Laporan Keuangan Komersial PT ABC Nabila; Tannar, Oryza
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 1 (2026): April: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i1.7189

Abstract

This research uses a qualitative approach by analyzing the fiscal financial statements of PT ABC. The objectives of the research also include identifying the factors that cause discrepancies between the commercial financial statements prepared by taxpayers and the fiscal financial statements that comply with tax regulations. These discrepancies occur due to differences in accounting principles and techniques, including the way revenue and expenses are recognized and managed. To distinguish commercial income statements from fiscal income statements, a calculation basis is used that refers to SAK and applicable tax regulations.
Pengaruh Etika, Pengalaman Auditor, dan Situasi Audit Terhadap Ketepatan Pemberian Opini Akuntan Publik di Jakarta Selatan Andhika Aria Bhava; Nofryanti, Nofryanti
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 1 (2026): April: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i1.7328

Abstract

The purpose of this study is to examine the influence of ethics, auditor experience, and audit situations on the accuracy of giving audit opinion issued by public accountants in South Jakarta. The population in this study consists of auditors working at public accounting firms, particularly those located in South Jakarta. The sample used includes 42 respondents, selected using a purposive sampling method. The data source in this study was obtained through a data collection technique in the form of a questionnaire. This research employs multiple linear regression analysis. The analysis result from public accounting firms in South Jakarta indicate that the audit situation has a significant influence on the accuracy of giving audit opinion. Meanwhile, ethics and auditor experience has no significant influence on the accuracy of giving audit opinion.
Transformasi Pemasaran Digital Terhadap Pembentukan Keunggulan Bersaing dalam Analisis Ekonomi Industri Melalui Struktur Pasar Digital Anisa Puspita Dewi; Itmam Saputra; Daffa Irfan Zain; Naerul Edwin Kiky Aprianto
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 1 (2026): April: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i1.7421

Abstract

Digital transformation has brought fundamental changes to the structure and dynamics of modern industrial economics. Technologies such as Artificial Intelligence (AI), the Internet of Things (IoT), and big data not only modify production and distribution processes but also revolutionize marketing strategies and patterns of industrial competition. This study is motivated by the need to understand how digital marketing transformation influences the development of competitive advantage through changes in digital market structure from an industrial economics perspective. In this context, digital marketing functions as a strategic instrument that integrates technology, data, and consumer behavior into market mechanisms. The analysis shows that digitalization creates a network-based market structure characterized by the concentration of economic power in major digital platforms and dominance in data control. This structure affects the intensity of competition, the direction of innovation, and patterns of industry differentiation. Digital marketing transformation enhances efficiency, expands market access, and lowers entry barriers for new players, yet it also creates competitive imbalances due to the dominance of large platforms.Through a digital Structure–Conduct–Performance (SCP) approach, the study finds that market structure acts as an intermediary variable that channels the impact of digitalization on competitive advantage. Digitalization significantly promotes industrial efficiency, innovation, and profitability. Proposed strategic solutions include strengthening digital literacy, developing adaptive regulations, and fostering cross-sector collaboration to create an inclusive, competitive, and sustainable digital industrial ecosystem
Pengaruh Dewan Komisaris Independen, Komite Audit, Kepemilikan Keluarga dan Pengungkapan Sukarela Terhadap Biaya Utang Rizki Aditiya; Agus Sihono
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 1 (2026): April: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i1.7454

Abstract

This study aims to analyze the effect of Independent Board of Commissioners, Audit Committee, Family Ownership, and Voluntary Disclosure on Debt Costs in Basic Materials manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023. Using purposive sampling and multiple linear regression analysis, the results show that the Independent Board of Commissioners and Family Ownership have a negative and significant effect on debt costs, while the Audit Committee, measured by meeting frequency, has a significant positive effect, and Voluntary Disclosure has no significant effect. These findings indicate that increased independent supervision and family control can reduce debt costs, but a high frequency of audit committee meetings can create a greater perception of risk in the eyes of creditors. This study has important implications for management and regulators in improving the quality of corporate governance and supervision to reduce debt costs.
Literasi Pegawai Bapenda pada Wajib Pajak di Kabupaten Gowa Sakia Putri Samsul; Andi Kartika Kusnasriyanti; Muryani Arsal
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 1 (2026): April: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i1.7491

Abstract

This study examines how regulatory, communicative, and digital literacy among employees of the Gowa Regional Revenue Agency influences tax service quality and taxpayer compliance. A phenomenological qualitative approach was applied through interviews, observations, and document reviews involving employees and taxpayers. The findings indicate that uneven regulatory literacy, varying communication skills, and limited digital literacy contribute to inconsistent services. The study highlights the need to strengthen employee competencies as an implication for improving regional tax service quality.
Etika Profesi Akuntan dan Kepatuhan Terhadap Standar Akuntansi Keuangan pada Perusahaan Manufaktur Farmasi: Studi Kasus PT Indofarma Angel Pintauli Rosita; Fathira Nurul Jannah; Wanda Amelia Paramitha; Calista Margaretha Tumbelaka; Yanuar Ramadhan
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 1 (2026): April: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i1.7497

Abstract

This research looks into the moral breaches made by accountants and how well they follow the Financial Accounting Standards at PT Indofarma Tbk, a drug-making firm in Indonesia. The goal of the study is to find out what leads to financial wrongdoing. The research takes a qualitative approach by looking at audit papers and financial statements from the Supreme Audit Institution from 2020 to 2023. The results uncover various dishonest activities, including inflated inventory, fake transactions, and wrongful discounts. These actions led to a national loss of Rp 371.8 billion and broke the ethical standards of the accounting field, harming the reputation of both the accountants and the organization. The analysis of the findings is connected to theories about professional ethics and corporate governance. The theoretical input of this research aims to improve the understanding of how ethical violations influence the use of Financial Accounting Standards and the quality of financial reports in the pharmaceutical manufacturing sector. On a practical level, the study suggests ways to enhance internal checks and provide ethics training to boost the honesty of financial reporting. A limitation of this research is the reliance on secondary data, indicating that more studies with primary data are necessary for clearer findings.
Analisis Penerapan Software CSMS dalam Pembuatan Invoice Penagihan Jasa Angkutan Non Semen “Klinker”: Studi Kasus PT Semen Indonesia Logistik Alista, Meilisa Minoda; Vendy, Vicky
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 1 (2026): April: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i1.7548

Abstract

This study aims to analyze the invoice issuance procedure in the billing process for clinker transportation services using the CSMS (Customer Service Management System) at PT Semen Indonesia Logistik (SILOG). The primary focus of the research is on the workflow within the billing and reporting unit, as well as the identification of challenges and recommendations for improvement in the process. This research adopts a case study method with a qualitative approach. Data were collected through observation, interviews, and documentation. Four informants were selected using purposive sampling. The findings indicate that the billing process begins with the receipt of documents from partners, followed by document verification, data entry into the CSMS system, and invoice printing. Invoice creation is done manually so that delays often occur due to data discrepancies, input errors, incomplete documents, etc .The implications of this study reveal that despite the implementation of CSMS, technical and administrative obstacles still hinder efficiency. Improvements are needed through automated data input, integration of the contract database, and refinement of standard operating procedures (SOPs) to expedite and enhance the billing process. These findings can serve as a reference for developing a more effective digital billing system in the logistics sector.