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Jurnal Riset Ekonomi dan Akuntansi
Published by INSTITUT TEKNOLOGI DAN BISNIS SEMARANG
ISSN : 29856264     EISSN : 29857651     DOI : 10.54066
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 256 Documents
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Klasifikasi Biaya Berdasarkan Produksi Dan Perannya Terhadap Goal Perusahaan Fauziah Nursya’bani Fadillah
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.v2i1.1320

Abstract

This article reviews the Classification of Costs based on Production and its role on Company Goals, where the classification of costs based on production includes: Raw material costs (materials), direct labor costs (BTKL) & factory overhead costs (BOP), therefore in this article will review these three costs that have a role or influence on company goals or not. This article is a Management Accounting literature study. The writing of this article aims to build a hypothesis of influence between variables to be used in further research. The results of this literature review article are: 1) Raw Material Costs affect the Company's Goal; 2) Direct Labor Costs affect the Company's Goal; and 3) Factory Overhead Costs affect the Company's Goal
Pengaruh Lingkungan Budaya terhadap Bisnis Internasional Junita Pratiwi; Hendra Hendra
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.v2i1.1325

Abstract

This research aims to find out how culture influences international business. Research carried out uses literature (libraries), in the form of books, notes, or reports of research results from previous research. The data collection technique in this research is by reviewing research journals or scientific articles, books, documents, or other information related to the research title. After the data is collected, data analysis is then carried out. Data analysis in this research is analyzing and synthesizing these documents to be studied and become new ideas to support research results. The results of this research are that culture is a collection of values, beliefs, behavior, habits and attitudes that differentiate one society from others. The culture of a society determines the rules that govern how companies are run in that society. Cultural factors are one aspect that has a very big influence on international marketing activities. Culture is one of the main foundations that is used as a basis for business people to carry out their business activities. This is because culture at the international level is very diverse, different and dynamic, so it requires different methods, strategies and approaches to market these products.
Konglomerasi, Merger, dan Skala Ekonomi Tahap Pertumbuhan Industri Rifdatul Hanifah; Muhammad Yasin
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.v2i1.1326

Abstract

In facing global market dynamics, companies tend to look for conglomeration or merger strategies to achieve greater economies of scale and increase their competitiveness. Conglomeration, mergers, and economies of scale are concepts related to industrial growth. Conglomeration refers to the merger of several companies operating in the same or related industries. A merger, on the other hand, is the merging of two different companies into one new entity. Economies of scale, in the growth stage of an industry, refer to the cost savings that occur when a company increases production by enlarging a factory.
Analisis Faktor-Faktor Yang Mempengaruhi Pertumbuhan Ekonomi di Provinsi Aceh Muhammad Muhammad; Shinta Liana Putri; Syahrial Pane; Asnidar Asnidar; Ahmad Ridha
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.v2i1.1331

Abstract

This study aims to examine how economic growth in the province of Aceh and the factors that affect economic growth. This study uses quantitative methods, with secondary data obtained from the Central Statistics Agency (BPS) of Aceh Province and (BI) Bank Indonesia. The analysis technique used is multiple data regression using Eviews 10 computer. The time series data in this study reviewed the observation time in a row from 2013 - 2022. The results of this study obtained partially inflation had a negative and insignificant effect on the Economic Growth of Aceh Province, and also partially the Interest Rate had a significant negative effect on the Economic Growth of Aceh Province, and the third factor regarding ZIS partially had a positive and significant effect on the Economic Growth of Aceh Province decreased So it can be stated that simultaneously Inflation, Interest Rates have a significant effect on economic growth. So what states that simultaneously ZIS has a significant effect on Economic Growth in Aceh Province. Partially inflation has a positive and significant effect on economic growth, and interest rates have a positive and significant effect on economic growth, while ZIS has a negative and significant effect on economic growth. Simultaneously inflation, interest rates, and ZIS have a significant effect on economic growth.
Analisis Rasio Profitabilitas Untuk Menilai Kinerja Keuangan Pada PT. Semen Indonesia (Persero) Tbk Tahun 2016-2020 Abigael Tandi Kapang; Jemi Pabisangan Tahirs
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 1 (2023): 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.v1i1.1335

Abstract

Financial performance is a unit of analysis carried out with the aim of finding out the extent to which the company has implemented the rules in implementing finances properly and correctly. The aim of this research is to determine the financial performance of PT Semen Indonesia (Persero) Tbk based on the results of profitability ratio calculations. The research method is research using quantitative descriptive methods. The data used in this research is secondary data in the form of the financial reports of PT Semen Indonesia (Persero) Tbk. The data analysis technique in this research uses measuring tools in the form of Net Profit Margin (NPM), Return On Assets (ROA), and Return On Equity (ROE) ratios. The results of the research show that the average value of the profitability ratio of PT Semen Indonesia (Persero) Tbk is in very poor criteria, so that the financial performance of PT Semen Indonesia (Persero) Tbk is considered to be still very poor because the three ratios show very poor values and do not meet industry standards.
Analisis Piutang Usaha Pada PT. Pelabuhan Indonesia (Persero) Regional 1 Cabang Kuala Tanjung Nadia Anzani; Kusmilawaty Kusmilawaty
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.v2i1.1348

Abstract

This research aims to analyze the receivables management system at PT. Pelabuhan Indonesia (Persero) Regional 1 Kuala Tanjung Branch is located on Jalan Pelabuhan No. 1 Kuala Tanjung, Sei Suka District, Batu Bara Regency. The type of data collected is qualitative data with descriptive methods. Data collection techniques in this research are observation, interviews and documentation. The source of the data obtained is secondary data in the form of documents or historical reports that have been compiled in an archive. This research uses the analytical method used, namely Analysis: The average collection period has not passed 90 days so it is still effective, the Receivable Turn Over (RTO) has not passed 15 times the trade receivable turnover so it is still in good condition, and the average age If the accounts receivable/Avarage Collection Period (ACP) is less than 8 days old, the trade receivables are still effective. The results of this research show that PT. Pelabuhan Indonesia (Persero) Regional 1 Kuala Tanjung Branch, management of the company's trade receivables is still effective.
Analisis Pengungkapan Kecurangan pada Sektor Pemerintah melalui Peran Big Data Fella Ardina Cahyani; Slamet Trimah; Mulyadi Mulyadi; Fili Mukaromah; Herina Manurung
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.v2i1.1350

Abstract

This research was conducted to determine the role of big data in disclosing fraud in the government sector. This study uses the literature review method with a qualitative descriptive approach by collecting secondary data by reading journals about the role of big data in disclosing fraud. After analyzing the journal, it was found that big data has a positive influence on fraud detection and also plays a role in audit investigations. In addition, big data through social media also has a role in helping to calculate the suitability of the amount of wealth of government officials through the goods they display on social media or flexing.
Analisis Faktor-Faktor Yang Mempengaruhi Keberhasilan Kinerja Karyawan Pada PT. Perkebunan Nusantara IV Medan Hendra Setiawan; Juliana Nasution
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.v2i1.1399

Abstract

Due to the industrial world's more strict advancement in the modern day, issues frequently arise that lead to a company's demise. In order to solve these issues, human resources must play a significant role. Effective workers can contribute to an organization's desired accomplishments. The most crucial component of a company that falls short of its objectives is its human resources. Article 1 of the 1969 Law concerning Basic Provisions Concerning Labor states that workers are defined as those who perform tasks and submit the results to their employers when the tasks are completed in a way that aligns with their job or profession based on their expertise as an eye. Of course, elements that affect an employee's performance, whether directly or indirectly, decide whether they perform well or poorly.
Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Karyawan Pada PT. Aplikanusa Lintasarta Medan Widyatul Hidayah; Arnida Wahyuni 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.v2i1.1416

Abstract

In the current era of globalization, many companies provide services, especially in the field of information and communication technology, one of which is PT. Applications Lintasarta. This company is a subsidiary of Indosat Ooredo Hutchison (IOH) which operates in the field of providing data communications networks, internet and IT services. This research aims to analyze the factors that influence employee performance at PT. Aplikanusa Lintasarta Medan. This research is a qualitative descriptive research, the subjects of this research are employees of PT. Aplikanusa Lintasarta Medan. Data collection was carried out using observation and interview techniques. The results of this research are that compensation, career path and employee image are influenced by employee performance. In procurement, performance indicators are close to the theory, namely quality, quantity, time, cost reduction and supervision. As well as bias conditions, the halo effect and the influence of the last impression still occur when evaluating employee performance. Suggestions that can be used to improve the quality of employee performance at PT Aplikanusa Lintasarta Medan are to create assessment indicators using numbers so that bias conditions, halo effects and the influence of last impressions do not occur in the assessment.
Peran GCG dalam Memoderasi Struktur Modal dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Ade Onny Siagian; Adler Haymans Manurung; Tri Widyastuti
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): December: 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.v1i4.1428

Abstract

This research aims to determine the role of GCG in moderating Capital Structure as proxied by DAR and DER, Company Growth on Company Value. This research uses quantitative methods with 35 companies for the 2019-2022 period as samples in this research. Sampling used a purposive sampling method. The analysis method uses Eviews 12. The results of this research variable DAR have a probability value of less than 0.05; the DER variable has a probability value of more than 0.05; the growth variable has a probability value of more than 0.05. The f test results have a probability value of less than 0.05. The partial conclusion is that DAR has a negative and significant influence on company value, while DER and growth have no effect on company value..

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