cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
Published by INSTITUT TEKNOLOGI DAN BISNIS SEMARANG
ISSN : 29856248     EISSN : 2985766X     DOI : 10.54066
Core Subject : Economy,
Economics, Econometrics & Finance
Ilmu bidang Ekonomi dan Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 210 Documents
 3   4   5   6   7 
Pengaruh Computer Self Efficacy, Literacy Digital, Dan Social Influence Terhadap Penggunaan Dompet Digital Pada Mahasiswa Akuntansi Untag Surabaya Octavia Dwi Sagita Sari; Putri Nadiya Puspitasari; Imeltiana Imeltiana; Maria Yovita .R. Pandin
Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i3.430

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh computer self efficacy, literacy digital, dan social influence padapenggunaan dompet digital oleh mahasiswa akuntansi Untag Surabaya. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan alat penunjang SPSS versi 22.Populasi penelitian ini adalah mahasiswa Untag Surabaya.Sebanyak 106 mahasiswa telah ditetapkan sebagaisampel penelitian ini karena telah memenuhi kriteria.Teknik regresi linier berganda digunakan untuk analisis hipotesis dalam penelitian ini.Hasil analisis data diketahui bahwa variable computer self efficacymemiliki nilai signifikansi 0,067 > 0,05 dan literacy digitalmemiliki nilai signifikansi 0,067 > 0,05 sehingga dapat dipastikan kedua variabel tersebuttidak memiliki pengaruh pada dompet digital pada mahasiswa akuntansi Untag, sedangkanvariabelsocial influence memiliki nilai signifikansi 0,000 < 0,05dapat dipastikan memiliki pengaruh pada penggunaan dompet digital mahasiswa akuntansi Untag Surabaya.
Analisis Financial Distress Perusahaan Transportasi Pada Masa Pandemi Covid-19 Menggunakan Analisis Model Altman Z Score dan Zmijewski Salsabilla Salsabilla; Kurnia Hamidah; Zahra Putri Nabilla; Rayhan Fadlan
Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i3.466

Abstract

The purpose of this study was to analyze the financial distress of companies in the road transportation subsector listed on the IDX. This type of research is quantitative research. The population in this study were road transportation sub-sector companies listed on the Indonesia Stock Exchange in 2020 and 5 samples were taken using purposive sampling. Data obtained from financial reports published on the website www.idx.co.id with a time period of 2020. The findings of this study indicate that based on the two methods used, there are 2 companies that are in a healthy condition, namely PT Blue Bird Tbk and PT Eka Sari Lorena Transportasi Tbk. A total of 2 companies are included in unhealthy conditions, namely Steady Safe Tbk and Express Transindo Utama Tbk. The remaining 1 company that has different analysis results between the two methods used, namely PT WEHA Transportasi Indonesia Tbk.
Analisis Kontribusi Pajak Daerah Dan Retribusi Daerah Dalam Upaya Peningkatan Pendapatan Asli Daerah Kabupaten Magelang Tahun 2019-2021 Riris Nur Alia; Nuwun Priyono; Kartika Pradana Suryatimur
Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i2.522

Abstract

This study aims to examine the contribution of each regional tax and regional levy to Local Own Revenue (PAD) in Magelang Regency from 2019 to 2021. This study used a qualitative methodology and a descriptive approach. The findings of this study indicate that the receipt of local taxes and levies has fluctuated, and the contribution of regional taxes and levies to Regional original Revenue (PAD) is still low and not optimal. The highest contributing tax revenue from 2019-2021 was IDR 156,886,789,664 or 37.6% in 2019. Meanwhile, the highest regional levy revenue in 2020 was IDR 27,049,700,014 or 8.2%. Therefore, the Magelang Regency Government needs efforts to increase Regional Original Revenue in order to support the function of regional autonomy, namely organizing government and development financing.
Analisis Laporan Realisasi Anggaran Untuk Menilai Kinerja Keuangan Pemerintah Daerah Kabupaten Magelang Tahun 2019-2021 Ruqidul Hajah Alhabsi; Nuwun Priyono; Risma Wira Bharata
Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i2.523

Abstract

This research was conducted to analyze the financial performance of the Magelang Regency Government in 2019-2021. This study uses financial ratio analysis, namely the effectiveness ratio and efficiency ratio. The research method used is descriptive qualitative using Magelang Regency Budget Realization Report (LRA) data for 2019-2021. From this research, it was faound that in 2019 the effectiveness rate was 94.52%, the efficiency rate was 89.98%, then in 2020 it had an effectiveness ratio of 124.21% and an efficiency ratio of 89.61% and in 2021 it had an effectiveness ratio of 103.71% and an efficiency ratio of 87.89%. Based on the results of the research that has been done, the Regional Government of Magelang Regency is expected to be able to carry out an evaluation by looking at the ratio of effectiveness and efficiency for the coming year.
Implementasi Teori Akuntansi Dalam Perumusan Standar Akuntansi Pelaporan Keuangan Siti Nur Adillah; Cici Putri Ardyanti; Nurlaila Nurlaila
Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i2.525

Abstract

At the beginning, accounting was merely a very simple record-keeping. It was only to record the economic transactions happened in the society at that time. Along with the breakthrough period and human needs in every transaction, the basic clear rules are keenly needed that can be tailored to the development of technological progress. Due to such rationale, an accounting theory is needed to answer all hypotheses on the phenomena that occurs in the society. The thinkers and researchers in the field of accounting continue to work with various methods and approaches to implement the accounting theory which is acceptable by all users of the accounting community in the world and so as to produce a Statement of Basic Accounting Theory (ASOBAT) published by the AAA in 1966 and Positive Accounting Theory (PAT) appeared in 1979. Outlining the process of formulation of accounting theory, the emergence of ASOBAT and PAT and finding the reason of accepting the accounting standards in the world (IASC-IFRS) is the purpose of writing this paper.
Faktor – Faktor Yang Mempengaruhi Akuntanbilitas Pengelolaan Dana Desa Melalui Penerapan Sistem Keuangan Desa (Siskeudes) Pada Desa Di Kec. Waru Kab. Sidoarjo Aaqilah Rihhadatul’ Aisy; Muhammad Taufiq Hidayat
Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i3.572

Abstract

This research is aimed to analyze influence of village governmental’s role, its competency, siskaudes application’s as moderating effect to village fund accountability. This research has 39 waru village government’s as sample and analyzed using PLS software. Data analysis has several step. First, reliable test is done. Then outer model and inner model are planed. All the instruments are valid and reliable. This research implied that govermantal role and its competency affect to fund accountability. Meanwhile, siskaudes application’s does not have any affect to fund accountability.
Analysis Of Advertising And Sales Promotion On Purchase Decisions At PT. Alfamart Lampung Ulfa Fitriyani Yapan
Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i3.582

Abstract

The purpose of this study was to determine how consumers' perceptions of advertising and sales promotions carried out by the company, the influence of advertising on purchasing decisions and to determine the influence of sales promotions on purchasing decisions. Research by the author is at PT. Alfamart with customer population in Lampung province. Selection of respondents as research objects related to customers of PT. Alfamart in Lampung using the Slovin method, this study got 43 respondents. Questionnaire data collection method. Data processing techniques are used to assist SmartPLS data processing software. The results showed that the values ​​obtained from the coefficient table path, X1 (AD) to Y (purchase decisions) were 0.856. This indicates that advertising has a positive effect, and the p value of 0.000 means that the advertising variable is significant. In the path coefficient table, X2 (sales promotion) to Y (purchase decision) from -0.021. This shows that sales promotion has a negative effect and the p value is 0.846, it is greater than 0.05, so the sales promotion variable is negative and not significan.
Analisis Pengendalian Persediaan Barang Dagangan Serta Audit Internal “Coso Framework” Dalam Menilai Efektivitas Dan Efisiensi Pengendalian Persediaan Barang Dagangan PT. Mitra Fajar Selaras Surabaya Susanto Susanto; Tri Ratnawati
Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i3.613

Abstract

PT Mitra Fajar Selaras Surabaya is a company engaged in the trading of medical equipment, particularly in the field of bone and nerve surgery. Inventory of goods is a valuable asset for a trading company. Internal control of merchandise inventory is crucial for supervision and security purposes to prevent fraudulent activities that can result in company losses. This research aims to analyze whether the internal control of merchandise inventory at PT Mitra Fajar Selaras Surabaya is effective and efficient according to the COSO ERM Integrated Framework. This research is a qualitative descriptive study, and the data collection methods used include observation, questionnaires, literature review, and documentation. The results of this research show that the internal control of merchandise inventory implemented by PT Mitra Fajar Selaras Surabaya is quite effective and efficient. However, there are still findings regarding several aspects that do not fully comply with the components of the COSO ERM Integrated Framework.
Analysis of Goods Production Control Using The EOQ and ROP Method In Malaya Mart Bangkinang Fifitri Ali; Ulvah Maysaroh
Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i2.659

Abstract

This study aims to compare the application of the EOQ method with the method used by the company in controlling the supply of merchandise inventory at Malaya Mart Bangkinang. This study analyzes the application of using the EOQ and ROP methods in 2020. From the research that has been done, it is known that the company's order frequency and total inventory costs have a large value and the company's policy does not have calculations for securing inventory and reorder points. Compared to using the EOQ and ROP methods, the frequency and total inventory costs have a small value and the EOQ and ROP methods calculate safety stock for merchandise inventory stock and re-inventory for merchandise inventory control.
Pengaruh Kemudahan Penggunaan, Pengalaman Pengguna Dan Kepuasan Pelanggan Terhadap Loyalitas Pelanggan Pada Penggunaan Aplikasi Dompet Digital (E-Wallet) di Kalangan Mahasiswa Universitas Buddhi Dharma Aldi Samara; Metta Susanti
Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i2.700

Abstract

The purpose of this study was to determine the effect of Ease of Use, Customer Satisfaction, and User Experience on Customer Loyalty for Buddhi Dharma University students who are registered for the 2022 period either simultaneously or partially. The sample in this study was 105 students enrolled at Buddhi Dharma University for the 2022 period. The method used was mixed methods. This research is a research step by combining two forms of research that have existed before, namely qualitative research and quantitative research. The results of the R - Square test give a test value of 0.505 for the variable Firm Value which can be concluded that the variable Ease of Use, Customer Satisfaction, and Experience Users are simultaneously able to explain the variable Customer Loyalty of 50.50%. This shows that the ease of using the e-wallet application, the level of satisfaction with the application features provided and the ability to create an experience using the application can substantially affect Customer Loyalty. While the rest is influenced by other factors outside of this study such as promos, obligation and or responsibility to pay bills, the need for pulses and or quotas, and some others. Testing the variable Ease of Use with Customer Loyalty is not significant with a T-statistic of 0.907 (<1.9828), so the research hypothesis of Ease of Use with Customer Loyalty is rejected. Testing the variable Customer Satisfaction with Customer Loyalty is significant with a T-statistic of 2.905 (> 1.9828), so the research hypothesis of Customer Satisfaction on Customer Loyalty is accepted. Testing the variable User Experience with Customer Loyalty is significant with a T-statistic of 3.072 (> 1.9828), so the research hypothesis of User Experience on Customer Loyalty is accepted.

Page 5 of 21 | Total Record : 210

 3   4   5   6   7 

Filter by Year

2023 2025


Reset
Filter By Issues
All Issue Vol. 3 No. 2 (2025): Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): November : JURNAL RISET AKUNTANSI Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi Vol. 1 No. 4 (2023): November : JURNAL RISET AKUNTANSI Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): May : Jurnal Riset Akuntansi Vol. 1 No. 1 (2023): February : Jurnal Riset Akuntansi