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Contact Name
Yoto
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 Ekonomi dan Akuntansi
ISSN : 29856264     EISSN : 29857651     DOI : 10.54066
Core Subject : Economy, Science,
Topik dalam Jurnal ini berkaitan dengan aspek apapun dari Ekonomi, namun tidak terbatas pada topik berikut : Ekonomi , Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi.
Articles 256 Documents
Pengaruh Time Budget Pressure, Locus Of Conrol Dan Integritas Laporan Keuangan Terhadap Kualitas Audit Dengan Auditor Switching Sebagai Variabel Moderasi Febria Amanda; Nera Marinda Machdar
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): March : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i1.1220

Abstract

Every company must present quality financial reports. One way to find out quality financial reports is through a public accountant audit, which measures the level of fairness of financial reports compared to accounting standards. What happens in a country, especially in a company amidst increasingly fierce competition. Companies strive to continue making reports such as financial and annual reports which contain profiles, management discussions and corporate governance (Siagian & Machdar, 2023). External auditors or public accountants are considered independent third parties who can prevent conflicts of interest between company management and shareholders. Apart from being used by companies and shareholders, audit results are also used by stakeholders outside the company such as potential investors, creditors, the government and other related parties. All of these parties consider audit results as an important factor in decision making (Wardani et al., 2020).
Pengaruh Kualitas Sistem Informasi Akuntansi dan Teknologi Informasi terhadap Kinerja Perusahaan: Peran Mediasi Pengendalian Internal PT Semen Indonesia Distributor Distributor Zulianda, Faisyatin; Suwandi Suwandi
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): March : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i1.1229

Abstract

Through improving company performance derived from all business activities, businesses can increase their competitiveness. This performance can run with procedures that can be completed with workers as data framework administrators. The effectiveness of a company's accounting information system is very important to support overall company performance and must meet high quality standards. This research uses a quantitative approach with analytical descriptive methods. The information source was gotten by finishing up a poll directed by representatives of PT Semen Indonesia Distributor 2023. Information obtaining will be examined utilizing SEM model with the assistance of the PLS program. The findings of a number of tests indicate that some aspects have a positive effect while others have a negative effect on each other. The quality of AIS has no effect on company performance but has a positive effect on internal control, while internal control and information technology have a direct positive effect on performance. Based on these results, it can be seen that improving the quality of AIS and information technology can basically improve company performance.
Incentives dan Non Financial Perfomance Terhadap Kinerja Manajerial Dengan Komitmen Organisasional sebagai Variabel Moderasi Reva Arsyilia; Anwar Hariyono
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): March : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i1.1230

Abstract

Managers' primary responsibility is to boost the company's performance. With regards to hope hypothesis, the job of supervisors as leaders features the assumption that administrators who have adequate administrative information and abilities will actually want to reasonably tackle business issues. In the possibility aspect, this study investigates the impact of motivations and nonfinancial execution on administrative execution with the comprehension that administration approaches can affect administrative execution. The SMART-PLS application is used to conduct a quantitative analysis of the questionnaire data for the research method. The findings demonstrated that managerial performance was significantly influenced by incentives and nonfinancial performance, with organizational commitment unable to moderate the relationship.
Analisis Perilaku Konsumen Muslim Terhadap Akad Jual Beli Istishna Dalam Ekonomi Islam Shabrina Az Zahra
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): March : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i1.1236

Abstract

Consumer behavior is a condition where consumers choose, buy and utilize products/services to fulfill their needs or desires. Consumer behavior according to Islam is comprehensive and prioritizes ethics, starting from selecting goods to their use and finally the benefits obtained from the goods consumed. Buying and selling (business) in society is a routine activity carried out all the time by all humans. However, not all Muslims carry out correct buying and selling according to Islamic law. Istishna' can be referred to as a contract that is in place between the producer of an item or something similar and the orderer, who is the first party, allowing the producer to produce the item the first party wants at a price that is mutually agreed upon. In society, buying and selling (business) is a daily activity that all people engage in. But not all Muslims follow Islamic law when it comes to purchasing and selling. Some people are completely unaware of the rules outlined by Islamic law on purchasing and selling (commerce). Islamic law is derived from the Qur'an and Hadith, which contain numerous instances and guidelines for proper business practices. Muslim
Penerapan Bisnis Digital Untuk Pemasaran Bola Ubi Kopong Diperkotaan M A Rizky Aditya N; Rizki Wijayanto; Bugita Danuarta; Tata Sutabri
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): March : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i1.1242

Abstract

The use of digital business is increasingly crucial in facing the era of globalization and technological advancements. This article discusses the implementation of digital business strategies to market a unique product, "Hollow Sweet Potato Balls," in urban areas. The research method employed is a case study, focusing on online marketing, social media, and e-commerce strategies to enhance visibility and product sales in the urban market.By leveraging these digital tools, the hollow sweet potato ball business can expand its market reach and enhance competitiveness in the competitive urban environment. The transformation into a digital business provides a better understanding for SMEs of consumer preferences and behaviors, enabling them to reach more specific customer segments. The use of social media platforms such as Facebook and Instagram also aids SMEs in marketing strategies and consumer interaction.Additionally, delivery services like GrabFood assist SMEs in adapting to the increasing demand for delivery services. In conclusion, SMEs need to adopt digital technology to adapt and thrive amidst the ongoing changes in the business landscape.
Optimalisasi Manajemen Sumber Daya Data Untuk Mengatasi Tantangan Digitalisasi Dalam Operasional Bank Syariah Deviana Sari; Rissa Jahara; Tengku Raihan Dalila; Nurbaiti Nurbaiti
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): March : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i1.1243

Abstract

This research focuses on the characteristics of digital banking that are relevant in overcoming the challenges of digital money services from non-bank applications in Islamic banking operations in Indonesia, especially in the context of data resource management. Key characteristics highlighted include predictability, interoperability, speed, security and mobility. The research results show that data resource management is core in optimizing sharia bank operations to compete with non-bank applications that increasingly dominate. Islamic banks must ensure data certainty and security, and utilize data efficiently to meet increasingly polarized customer needs. In facing competition from non-bank applications, Islamic banks must continue to innovate, understand consumers, and optimize data resource management to remain relevant in the digital banking era.
The Influence Of Human Resource Development On Employee Performance In The Business Support Section Of PT Sucofindo Medan Branch Weny Rivanka; Nuri Aslami
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): March : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i1.1245

Abstract

In life in the world of work there are bound to be things that contradict employees' performance of their work. Of course, there are still odd things found while working that do not immediately support the values of a job, with this, human resources have a very important role and need to be given serious attention. Employees or employees are human resources who are very vital in improving the performance or even progress of an organization. This research was conducted with the aim of finding out the extent of the influence of human resource development on employee performance in the business support section of PT Sucofindo Medan Branch. The results of research carried out in the business support section of PT Sucofindo Medan Branch, which used an interview method with office employees, the researchers obtained results, which turned out to be by all means and development of human resources in this office such as training, evaluating and improving performance makes human resources in this office better. By using qualitative methods through interview techniques with employees in the business support section of PT Sucofindo Medan Branch, it is hoped that the data received will be data that can be trusted and has good value. Apart from that, the researcher also refined it by looking for several references from previous studies so that the content of the results produced would be even better. Keywords: ,
“Analisis Pengaruh Faktor Budaya terhadap prilaku keputusan Pembelian Konsumen dalam bisnis Internasional” Muhammad Yuda Hendrawan; Hendra Ibrahim
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): March : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i1.1246

Abstract

The development of the world of international business creates a new dynamic regarding consumer behavior where consumers have personality traits that may be inherent due to existing culture or originate from inner turmoil to make changes related to meeting needs. Consumers' product purchasing decisions can be influenced by cultural factors in various countries. The existence of different societal needs and environmental conditions which include various things, such as lifestyle, economics, social, political and cultural, also encourage and influence consumer purchases. Kotler (2008) says that culture is the most basic cause of a person's desires and behavior, a person's behavior is learned and grows in a society or country, as a person learns the basic values of perception, desires and behavior from family and institutions. -important institutions in other countries. Literature study methodology was used to conduct this research. Cultural factors can influence purchasing behavior in a variety of ways, including product or service presentation, marketing communications, and how a company interacts with customers.
Peran SDM Dalam Mencapai Keunggulan Kompetitif Aprinawati Aprinawati; Evi Maria Marsaulina Br Hutabarat; Ibnu Hafizh Hasibuan; Lisa Mutia Sari; Sinar Lovelya Serawani Lumbantobing
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): March : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i1.1247

Abstract

MDSM plays a role in selecting and maintaining the best abilities. Competitive advantage will be gained by businesses that are able to attract, develop and retain high potential employees. Human Resources is responsible for finding people who have the necessary information and values that match the organization's vision and mission. According to Malayu Hasibuan (2013) MDSM is knowledge and expertise related to the relationships and work of the workforce so that they are feasible and effective in helping to understand the goals of associations, workers and society through the resolution of human assets. the executives work like preparations. sorting, acquisition, improvement, remuneration, coordination, support, discipline, and ending. Viable advantage is characterized as a state in which the competitive cannot imitate the positive side of the organization that enjoys great advantages and prevents it from competing or competing (Macky and Johnson, 2003).
Strategi Pemasaran PT. Prudential Life Assurance Di Kota Binjai Muhmmad Riduan; Fauzi Arif Lubis
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): March : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i1.1248

Abstract

Insurance as one of the financial institutions engaged in the field of coverage is a modern institution resulting from the findings of the western world which was born along with the spirit of enlightenment. The purpose of this research is to find out how the marketing strategy of PT Prudential Life Assurance Binjai. The method used in this research is descriptive qualitative method. Insurance in Islamic literature has more social nuances than economic or profit oriented (business profits). This is due to the aspects and help that are the main basis for upholding insurance practices in Islam. The results of this study are the marketing strategy carried out by PT Prudential Life Assurance Bijai is that the company recruits, trains and motivates its employees related to the 5P component, namely Product, Price, Place, Promotion, and People.

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