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 192 Documents
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.
Kedisiplinan dan Kinerja Karyawan: Studi Kasus di Bengkel Gandi Jaya Motor Jombang Affan, Mohamad Setia Maulana Affandi; Andriani, Andriani
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.v5i1.7561

Abstract

Work discipline is a crucial element in improving employee performance, particularly in the Micro, Small, and Medium Enterprises (MSME) sector such as automotive workshops, which often face managerial and structural challenges. This study aims to explore the understanding, implementation, and influence of work discipline on employee performance at Gandi Jaya Motor Workshop, Jombang, within a local context characterized by religious values and informal work culture. The research employs a descriptive qualitative method with a case study approach. Data were collected through in-depth interviews, observation, and documentation, and were analyzed thematically. The findings reveal that work discipline is perceived as a form of personal responsibility driven by leadership example and religious values, rather than by formal systems alone. External factors such as limited infrastructure and the absence of a structured HR evaluation system also affect performance effectiveness. These findings expand the scope of Work Discipline and Employee Performance theories by incorporating social and cultural dimensions as determinants of work behavior. The study concludes by emphasizing the need for a humanistic approach to HR management in MSMEs and recommends further exploration with broader participant coverage and more diverse methodological approaches.
Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional dan Love Of Money Terhadap Perilaku Etis Mahasiswa Akuntansi Syahgiffa Aulia Putri; Fera Sriyunianti; Ria Angriani
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.v5i1.7736

Abstract

This study aims to analyze the influence of intellectual intelligence, emotional intelligence, and love of money on the ethical behavior of accounting students. The research method used is a quantitative approach. The population in this study were accounting students from the 2021 and 2022 intakes of Padang State Polytechnic. This study used primary data collected by distributing questionnaires via Google Forms using a purposive sampling technique, resulting in 119 respondents. The data analysis method used multiple linear regression with IBM SPSS Statistics 25 software. The results show that intellectual intelligence and emotional intelligence partially influence the ethical behavior of accounting students, while love of money does not. Simultaneously, intellectual intelligence, emotional intelligence, and love of money influence the ethical behavior of accounting students.
Pengaruh Harga dan Gratis Ongkir Terhadap Keputusan Pembelian Tokopedia di Tuban Siti Rima Widya Listi; Aisyah Darti Megasari; Komarun Zaman
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.v5i1.7916

Abstract

This study aims to determine the influence of price and free shipping on purchasing decisions. This is a quantitative study using primary and secondary data. The sampling technique used was non-probability sampling with purposive sampling using the Slovin formula to determine the minimum number of respondents. The results of this study indicate that price influences purchasing decisions, free shipping does not influence purchasing decisions, and both price and free shipping influence purchasing decisions.
Pengaruh Pengawasan dan Beban Kerja Terhadap Kualitas Kerja Melalui Stres Kerja Wahyu Agung Priyadi; Paulus Wardoyo; Wyatti Saddewisasi
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.v5i1.8140

Abstract

The purpose of the research that has been carried out is to determine and analyze the effect of supervision and work load on work quality through work stress of employees of KPP Pratama Semarang Candisari. The research method used is SEM, with the technique of PLS. This study’s PLS-SEM analysis led to the following conclusions: 1) It is known that supervision and work load have a significant effect on work stress. While supervision has a negative influence on work stress, work load has a positive influence. 2) Supervision and work load both have significant and positive effect on work quality. 3) There is a significant effect of supervision and work load on work quality through work stress of employees at KPP Pratama Semarang Candisari. While significant effect of supervision on work quality through work stress has a negative influence, work load on work quality through work stress has positife effect..
Pengaruh Inovasi Produk, Citra Merek, dan Digital Marketing Terhadap Keputusan Pembelian Produk Scarlett Whitening di Kota Batam Martha Sarma Ulina; Winda Evyanto
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.v5i1.8146

Abstract

This study aims to determine the extent to which product innovation, brand image, and digital marketing influence the purchasing decisions of Scarlett Whitening consumers in the city of Batam. The subjects of this study are individuals who have used Scarlett Whitening products in Batam City in 2025. The population size could not be determined precisely, so the sample size was determined using the Lemeshow formula, with a total of 100 respondents selected through purposive sampling. The analysis method used is multiple linear regression, supported by a series of tests, including data quality tests, classical assumption tests, and hypothesis tests. The analysis results show that product innovation has an influence of 27.7%, brand image of 28.4%, and digital marketing of 26.5% on consumer purchasing decisions. Meanwhile, the coefficient of determination (R²) value indicates that simultaneously, these three variables can explain 28.9% of the variation in purchasing decisions. Furthermore, the results of the t-test and F-test prove that product innovation, brand image, and digital marketing have a significant effect, both partially and simultaneously, on the purchasing decisions for Scarlett Whitening products in Batam City. Keywords: Product Innovation,Brand Image, Digital Marketing, Purchase Decision.
Strategi Brand Kosmetik Lokal untuk Pengguna Pemula: Penyediaan Varian, Penetapan Harga, dan Penekanan Risiko Efek Samping Darmawan, Didit; Mufidah, Indah
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.v5i1.8653

Abstract

This literature study aims to analyze the strategies of local cosmetic brands in providing product variants for different skin types, setting affordable prices for the teenage segment, and minimizing side effect risks to increase purchase intention among beginner users. The method used is qualitative library research with a thematic synthesis approach following systematic literature review procedures. The results indicate that complete product variants enable beginner users to find products suitable for their skin conditions, reducing confusion and increasing confidence. Affordable prices are crucial for the teenage segment with limited budgets, allowing them to try products without excessive financial burden. Minimizing side effect risks through safe formulations, dermatological testing, ingredient transparency, and usage education builds a sense of security essential for beginner users. These three strategies are interconnected and collectively create a foundation of trust that drives purchase intention. Beginner users who feel their needs are understood, products are affordable, and risks are minimal will be more motivated to purchase and have the potential to become long-term loyal customers. This study contributes theoretically to enriching cosmetic marketing literature with a teenage and beginner user segmentation perspective and practically provides foundations for local brands in designing products, pricing strategies, and safety communications targeting this segment.