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Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE)
Published by Lembaga Pengembangan Kinerja Dosen
ISSN : 28287487     EISSN : 28287495     DOI : https://doi.org/10.55606/jurrie.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 260 Documents
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Pengaruh Harga dan Kualitas Layanan terhadap Kepuasan Pelanggan Indihome di PT. Telekomunikasi Indonesia Cabang Semarang Sulistyowati, Fitriana; Miftahurrohman
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 2 (2026): Agustus: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i2.9654

Abstract

This quantitative inquiry is triggered by a shrinking number of IndiHome subscribers in Semarang, indicating a deficit in user fulfillment despite ongoing digital acceleration. Although the firm boasts comprehensive network coverage and affordable tariff models, persistent system malfunctions, network drops, and delayed technical support continue to act as major constraints. Consequently, this assessment analyzes how customer fulfillment at PT Telkom Indonesia's Semarang office is shaped by financial accessibility and operational performance. Data gathered from 100 targeted participants via non-probability sampling underwent an array of diagnostic evaluations—comprising measurement validity, consistency metrics, and residual assumptions—prior to evaluation through an ordinary least squares framework. Empirical evidence reveals that fair pricing structures significantly heighten user appreciation, as lower costs amplify overall contentment. Furthermore, superior operational standards are crucial, with optimization in service delivery directly fostering a higher level of user delight.
Peningkatan Literasi Keuangan dan Pemisahan Aset Pribadi dengan Aset Usaha pada UMKM Kecamatan Sepatan Timur Kabosu, Maria Yosefa; Bendiktus Gulo; Ratna Dahmayanti; M. Zulqisthi; Holiawati; Nofryanti
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 2 (2026): Agustus: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i2.9674

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have a very significant contribution to Indonesia's economy and also help contribute to the national Gross Domestic Product (GDP). Unfortunately, financial management is still a major challenge for many MSME players today. They generally get stuck in classic problems, such as mixing personal money with business capital, neglecting daily cash recording, and struggling to get capital injections from the banking sector. This study is based on Community Service activities aimed at improving the financial literacy of MSME players in the Sepatan Timur District through education on modern financial management strategies. The implementation methods used include a participatory approach through educational counseling, interactive discussions, and direct consultations. The material covered included cash flow management, the importance of separating personal and business assets, and simple financial planning techniques. The results showed that after the educational intervention, participants gained a much more comprehensive understanding of the importance of structured financial management in efforts to boost business credibility. This understanding directly contributes to MSMEs' readiness to increase their chances of accessing funding from formal financial institutions. The program received a positive response and is estimated to help push the growth of MSMEs towards becoming more professional, sustainable, and competitive in an increasingly challenging market.
Pengaruh Kepemimpinan, Disiplin Kerja dan Lingkungan Kerja Terhadap Kinerja Pegawai pada Bapperida Kabupaten Madiun Ragil Widyaningrum, Anisa; Novy Rachma Herawati; Mutmainah
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 2 (2026): Agustus: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i2.9686

Abstract

The performance of employees at the Regional Development Planning, Research, and Innovation Agency (BAPPERIDA) of Madiun Regency was analyzed for its influence through three main variables: leadership, work discipline, and work environment. A total of 35 respondents served as the primary data source, collected through questionnaires in this quantitative research. Multiple linear regression was applied as the data analysis technique, including t-tests, F-tests, and the coefficient of determination (R²) to test the proposed hypotheses. The performance of BAPPERIDA employees in Madiun Regency is simultaneously influenced by leadership, discipline, and work environment. Partially, each of these variables also has an impact on performance. Future studies are recommended to expand the number of respondents and examine other variables that may affect performance. Strengthening work discipline among employees needs to be continuously optimized, as does creating a harmonious work atmosphere and open communication channels.
Pengaruh Kepemimpinan Transformasional Generasi Milineal terhadap Komitmen Organisasi Karyawan di PT Garudafood Rancaekek Vesti Nadari Artisti; Kartini, Mega Nur
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 2 (2026): Agustus: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i2.9708

Abstract

This study aims to analyze the influence of millennial generation transformational leadership on employees’ organizational commitment at PT Garudafood Rancaekek Factory, where millennial managers are required to be adaptive in directing Generation Z subordinates. The research method used is quantitative descriptive and verificative. Through the Slovin formula and probability sampling technique, a sample of 100 respondents was obtained from a population of 2,206 employees. Primary data were collected using a 5-point Likert scale questionnaire and analyzed using simple linear regression and t-test via SPSS software. The results show that the transformational leadership style of the millennial generation is in the good category and has a positive and significant partial effect on employees’ organizational commitment (tstatistic = 6.197 > ttable sig < 0.05). Based on the coefficient of determination analysis, the contribution of millennial generation transformational leadership to employees' organizational commitment is 29.2%, while the remaining 70.8% is explained by other variables outside this research model. Practically, the results of this study can serve as a reference for company management in formulation inclusive leadership strategies to increase loyalty and reduce turnover rates among the young workforce.
Analisis Prosedur Audit Aset Tetap Muhammad Akbar Athallah Gaga Saputra; Oryza Tannar
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 2 (2026): Agustus: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i2.9720

Abstract

This study examines the fixed asset audit procedures implemented by KAP ABC at PT XYZ, an information and publishing services company. A qualitative descriptive approach was used, with primary data collected from unstructured interviews with the auditors who were involved, and secondary data obtained from audit documents, including fixed asset lists, audit working papers, and financial statements. The audit covered seven procedures: assessment of internal controls, document collection, analytical procedures, recalculation of fixed assets, test of details for additions and dispositions of fixed assets, physical inspection, and trace back procedure. Although PT XYZ’s internal control system was generally effective, the auditors detected an error in the classification of depreciation expense due to employee turnover, which triggered a reclassification adjusting journal entry of Rp 24,215,909, which was subsequently approved by management. This study concluded that regular training and competency development are crucial for maintaining the accuracy and reliability of fixed asset reporting.
Analisis Pengendalian Internal Utang Usaha dalam Perspektif COSO Framework Yuniasis, Eprilia Eka; Endah Susilowati
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 2 (2026): Agustus: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i2.9721

Abstract

The aim of this research is to examine the internal management of accounts payable within PT XYZ based on the COSO Framework. The research utilizes a case study approach paired with a qualitative methodology. Data collection involved observations, interviews, and the review of documents. The result indicate that PT XYZ’s internal accounts payable control has, for the most part, been implemented successfully and in accordance with the five elements of the COSO wich are control environment, risk assessment, control activities, information and communication, and monitoring activities. The study found a clear segregation of duties between the Accounting Division and the Finance Division, comprehensive document verification procedures, and continuous monitoring of transactions. In addition, the Invoice Examination Summary (IPT) serves as a key internal control instrument that supports document verification, accounting records, communication of information, and transaction traceability. However, the accounts payable process continues to be carried out manually with the aid of Microsoft Excel and is not supported by an integrated accounting information system, creating a risk of administrative errors and increasing dependence on employee accuracy.
Analisis Komparatif Kinerja Keuangan Empat Puskesmas BLUD di Kabupaten Sampang Tahun 2024–2025 Albab, Baginda Ulil; Yulianti Raharjo
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 2 (2026): Agustus: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i2.9722

Abstract

Community health centers (Puskesmas) operating as Regional Public Service Agencies (BLUD) must manage their finances efficiently, transparently, and accountably. This study analyzes and compares the financial performance of four BLUD Puskesmas in Sampang Regency for 2024–2025 using an internal comparative approach, given the absence of official BLUD Puskesmas financial ratio benchmarks in Indonesia. A comparative quantitative descriptive design was used, drawing on BLUD financial statements from four health centers (Puskesmas A, B, C, and D). Variables analyzed include liquidity ratios (current ratio, cash ratio), solvency ratios (debt-to-asset ratio, debt-to-equity ratio), and profitability ratios (return on assets, return on equity). Results show all centers remained liquid with sound solvency structures, with DAR and DER below 4% in both periods. Three centers recorded operational deficits in 2024, but all achieved positive surpluses by 2025. Puskesmas C alone sustained surplus across both years, while Puskesmas A showed the sharpest recovery. Cumulative ranking places performance from best to lowest as Puskesmas A, C, D, and B. This study is expected to inform the Sampang Regency Health Office’s Puskesmas financial management, and highlights the need for official national financial ratio benchmarks for BLUD Puskesmas.
Analisis Implementasi Tarif Efektif Rata-Rata PPh Pasal 21: Simplikasi atau Beban Bagi Wajib Pajak Shafira, Shabrina Arti Ayu; Selma Putri Safira
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 2 (2026): Agustus: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i2.9725

Abstract

This study analyzes the implementation of the Average Effective Rate (TER) in the Income Tax Article 21 (PPh Pasal 21) withholding mechanism, designed to simplify the tax calculation process for employees within a company. This study examines how the simplification of PPh Article 21 withholding through the TER scheme is applied at Company XYZ. The research employs a descriptive qualitative method, with data collected through a series of methods including observation and review of data from the company's payroll system. The results show that the use of TER simplifies payroll administration and reduces the complexity of tax calculations compared to the previous method. However, in practice, challenges remain in the form of fluctuations in withholding amounts during certain periods, particularly at year-end due to accumulated income and additional earnings such as bonuses. Furthermore, system adjustments and better understanding on the part of the company are needed for the optimal implementation of TER. In conclusion, TER enables tax withholding, but requires technical adjustments to be used efficiently, effectively, and consistently in accordance with applicable tax regulations for companies.
Dampak Adopsi ICT dan Manajemen Data terhadap Adopsi E-Commerce dan Performa Pemasaran UKM Ibadurrahman, Chandra; Safuan; Edastama, Primasatria; Hafidz, Gilang Pratama
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 2 (2026): Agustus: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i2.9790

Abstract

This study aims to analyze the impact of ICT adoption, business data management, and research and development activity on e-commerce adoption and marketing performance of Small and Medium Enterprises (SMEs). This study employed a quantitative approach using a survey of 221 SME owners in Indonesia. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results indicate that ICT adoption, business data management, and research and development activity have a positive and significant effect on e-commerce adoption. Furthermore, e-commerce adoption has a positive and significant effect on marketing performance. These findings indicate that strengthening digital capabilities, effective data management, and innovation activities can encourage e-commerce adoption and improve SMEs’ marketing performance.
Pengaruh Budaya Organisasi, Kompetensi dan Lingkungan Kerja Terhadap Kinerja Pegawai pada BAPPERIDA Kabupaten Madiun Erdiana, Yusnita; Mintarti Indartini; Mutmainah
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 2 (2026): Agustus: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i2.9803

Abstract

BAPPERIDA of Madiun Regency is a supporting element of the regional government that is authorized to design, supervise, and control development programs in the region. This study aims to analyze the influence of organizational culture, competency, and work environment on employee performance, both partially and simultaneously. The study employed a saturated sampling technique, in which the entire population was used as the research sample, consisting of 36 respondents. Data analysis used instrument tests including validity and reliability tests. Classical assumption tests included normality, heteroscedasticity, and multicollinearity tests. Data were analyzed using multiple linear regression analysis, hypothesis testing, and the coefficient of determination test. The results of the study indicate that, (1) partially organizational culture and competence do not influence performance and (2) the work environment has a significant influence on performance. This study shows that together organizational culture, competence, and the work environment can significantly influence performance and 3) The work environment is the dominant variable influencing employee performance at BAPPERIDA Madiun Regency.

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