cover
Contact Name
Danang
Contact Email
ahmad.ashifuddin@gmail.com
Phone
+6282227778940
Journal Mail Official
Amik@jurnal.itbsemarang.ac.id
Editorial Address
Jl. Jenderal Sudirman No. 346 Semarang Jawa Tengah Indonesia
Location
Kota semarang,
Jawa tengah
INDONESIA
Jurnal Riset Akuntansi
ISSN : 29856248     EISSN : 2985766X     DOI : 10.54066
Core Subject : Economy,
Ilmu bidang Ekonomi dan Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia
Articles 243 Documents
Tren dan Arah Penelitian Kompensasi dan Kepuasan Kerja (2018–2026): Bibliometric Analysis dan Systematic Literature Review Nur Hasanah
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): February
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i1.3941

Abstract

Purpose – This study aims to systematically map and analyze research trends on compensation and job satisfaction from 2018 to 2026. Design/methodology/approach – This study adopts a bibliometric analysis combined with a systematic literature review (SLR) using data retrieved from the Scopus database. A total of 2,154 articles were initially identified, and 74 relevant articles were selected through the PRISMA 2020 framework. Data analysis was conducted using VOSviewer and Biblioshiny to examine publication trends, leading authors, institutional contributions, and keyword co-occurrence patterns. Findings – The findings reveal that research on compensation and job satisfaction has shown a generally increasing trend, despite some annual fluctuations. Core research themes are centered on job satisfaction, compensation, human resource management, and employee performance. Furthermore, emerging topics such as employee engagement, quality of work life, and emotional intelligence indicate a shift toward more contextual, employee-centered, and dynamic perspectives. However, the majority of existing studies still emphasize direct relationships between variables, with limited integration of contextual factors and evolving workplace dynamics. Practical implications – The results highlight the importance for organizations to implement a comprehensive total reward system that integrates both financial and non-financial compensation to enhance employee satisfaction and organizational outcomes. Originality/value – This study offers a comprehensive and up-to-date mapping of the literature, while also.
Pengaruh Kualitas Pelayanan, Kualitas Produk dan Harga terhadap Loyalitas Pelanggan dengan Kepuasaan Pelanggan Sebagai Variabel Mediasi: (Studi Kasus Rumah Makan di Waduk Malahayu Brebes) Deri Prayoga; Haerudi Haerudi; Edy Purwanto
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): February
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i1.3958

Abstract

Customer loyalty is an important factor in maintaining the sustainability of restaurant businesses amid increasingly intense competition in the culinary industry. This study aims to analyze the influence of service quality, product quality, and price on customer loyalty with customer satisfaction as a mediating variable at Waduk Malahayu Restaurant, Brebes. This research used a quantitative approach with a survey method through the distribution of questionnaires to 100 respondents who were customers of Waduk Malahayu Restaurant. The sampling technique used was accidental sampling. Data analysis was conducted using the Partial Least Square (PLS) method with the assistance of SmartPLS version 3 software. The results of the study indicate that service quality has no effect on customer loyalty, product quality has no effect on customer loyalty, and price has a positive and significant effect on customer satisfaction. Customer satisfaction is unable to mediate the relationship between service quality and customer loyalty, while customer satisfaction is able to mediate the relationship between product quality and customer loyalty, as well as the relationship between price and customer loyalty. In addition, customer satisfaction has a positive and significant effect on customer loyalty. These findings indicate that product quality, price suitability, and customer satisfaction are the main factors in increasing customer loyalty at Waduk Malahayu Restaurant, Brebes. Therefore, the restaurant management needs to maintain product quality, improve service, and set appropriate prices in order to retain customer loyalty and encourage repeat purchases in the future.
Strategi Integrasi Hotel Syariah dan Restoran Halal dalam Meningkatkan Kunjungan dan Kepuasan Tamu: (Studi Kasus pada Hotel Mangkuto Syariah Payakumbuh) Muhammad Hendra; Helmi Ali; Hendra Lukito; Dona Amelia; Gusrizal Gazahar
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): February
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i1.3962

Abstract

The development of halal tourism has encouraged sharia hotels to provide services that are not only comfortable and functional, but also consistent with Islamic values and halal assurance. This study aims to analyze the integration strategy between sharia hotels and halal restaurants in increasing guest visits and satisfaction at Mangkuto Sharia Hotel Payakumbuh. This research employed a qualitative approach with a case study design. Data were collected through in-depth interviews, observations, and documentation involving hotel management, operational employees, guests, sharia certification experts, and representatives of the local government. The data were analyzed descriptively and strengthened through strategic analysis using the Resource-Based View (RBV), Value Chain, SWOT analysis, IFAS-EFAS matrix, TOWS matrix, and Blue Ocean Strategy. The findings reveal that service integration was implemented through sharia-based operational policies, halal assurance systems in restaurant activities, and cross-departmental coordination between the front office, housekeeping, and food and beverage departments. This integration created added value in the form of physical comfort, emotional trust, and spiritual peace for guests. Internal hotel data also indicated an increase in occupancy rates from 26% in 2020 to 52% in 2024 following the implementation of the sharia concept and halal restaurant integration. Strategic analysis positioned the hotel in Quadrant I (aggressive growth strategy), supported by its halal reputation, Islamic organizational culture, guest trust, and its uniqueness as the first sharia hotel in West Sumatra certified by the National Sharia Council–Indonesian Ulema Council (DSN-MUI). The implication of this study shows that the integration of sharia hospitality can serve as a competitive product strategy rather than merely a compliance instrument, while also supporting the development of regional halal tourism.