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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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Analisis Profesionalisme Dan Komitmen Sebagai Fresh Graduate Pada Kantor Jasa Akuntansi PT. Eriadi Fatkhur Rokhman Syahri Ramadhan; Aqwa Naser Daulay
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.v2i1.1479

Abstract

This research aims to analyze the levels of professionalism and commitment among fresh graduates working at the Accounting Services Office of PT. Eriadi Fatkhur Rokhman. Fresh graduates represent a relatively new workforce in the industry, making it essential to understand the extent of their grasp of professionalism and their commitment to the company they are employed in. The research employed interview methods to gather data from the Manager Operational working at the accounting services office. The collected data were subjected to various statistical and qualitative analysis tools to evaluate their levels of professionalism and commitment. The results of this research indicate that a significant majority of fresh graduates at the Accounting Services Office of PT. Eriadi Fatkhur Rokhman have exhibited commendable levels of professionalism, possessing a strong understanding of workplace ethics and accountant professional standards. They have also demonstrated a high level of commitment to the company and their jobs. However, the research has also identified several factors influencing the levels of professionalism and commitment among fresh graduates, such as management support, training, and career development. Hence, recommendations are provided to enhance the professionalism and commitment of fresh graduates, including more intensive training programs, stronger management support, and clearer career development opportunities. This research provides valuable insights into the significance of professionalism and commitment in the workplace, particularly for fresh graduates in the accounting services industry. The research findings can serve as guidance for companies to improve human resource development and ensure that fresh graduates become valuable assets within the organization.  
Analisis Nilai Tukar Terhadap Cadangan Devisa Indonesia Jasa Ginting
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.v1i4.1496

Abstract

The position of a country's foreign exchange reserves is usually declared safe if it meets the import needs for a period of at least three months. If the foreign exchange reserves that are owned are not sufficient for three months of imports, then it is considered vulnerable. This study aims to determine the effect of the exchange rate on Indonesia's foreign exchange reserves. The data in this study are monthly time series data from 2013-2019 sourced from Bank Indonesia. The data obtained were then analyzed by simple linear regression using software eview 9.0. The results showed that the exchange rate (exchange rate) had a significant effect on Indonesia's foreign exchange reserves.
Penerapan Sistem Ekonomi Kerakyatan Berbasis Ekonomi Digital dalam Membangkitkan Kenaikan Pendapatan Pada UMKM: Studi Kasus Pada UMKM Kuliner di Desa Margasari, Kab. Karawang Dhea Imroatul Fatihah; Trias Arimurti; Futri Amirotud Dzakiah
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.v1i4.1583

Abstract

Capital ownership among Indonesian people is encouraged by the People's Economic System which is based on justice, democracy and kinship. Indicators of the implementation of the Community Economic system in Indonesia include Micro, Small and Medium Enterprises (UMKM), most of which are owned by regional communities through capital. To increase the income of MSMEs in Indonesia, the aim of the study is to implement a digital economy-based community economic system. The findings of this research indicate that MSMEs in Margasari Village, Kab. Karawang, can increase its income by implementing a digital economy-based community economic system. Observation, interviews, questionnaires and documentation are tools used to obtain data for a qualitative descriptive research approach.
Analisis Penerapan Manajemen Risiko Terhadap Risiko Kredit Macet Pada Produk Konsumer & Ritel PT. Bank Pembangunan Daerah Jawa Barat Dan Banten (Kantor Cabang Khusus Jakarta) Tahun 2020-2022 Tabah Prasetyo; Eka Budi Yulianti; Morina Barus
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.v1i4.1664

Abstract

This study aims to analyze the Implementation of Risk Management Against Bad Credit Risk in Consumer & Retail Products of PT. Bank Pembangunan Daerah Jawa Barat and Banten Tbk (2020-2022 with a Descriptive approach. The data collection technique used in this research is documentation technique. through the collection of information sourced from financial reports from 2020 to 2022 at PT. Regional Development Bank of West Java and Banten. Based on this analysis, it can be seen that PT. Regional Development Bank of West Java and Banten controls risks, among others, by increasing capital, maintaining stability between lending and bad debts, and technical mitigation of lending risks. PT Bank Pembangunan Daerah Jawa Barat and Banten has approved a Risk Management policy which includes a Risk Management strategy and framework that is determined in accordance with the level of risk to be taken (risk appetite) and risk tolerance of the Bank. Non Performing Loan (NPL) at PT Bank Pembangunan Daerah Jawa Barat and Banten from 2020 to 2022 on average has decreased. Overall, the NPL of PT Bank Pembangunan Daerah Jawa Barat and Banten can still be categorized into the condition of a bank that has a healthy Non Performing Loan (NPL), which does not exceed 5% in accordance with Bank Indonesia. This is because the implementation of risk management that is applied has been running in accordance with the provisions so as to minimize the risk of non-performing loans so that PT. Bank Pembangunan Daerah Jawa Barat and Banten can continue to maintain its status as a healthy bank.
The Influence of Sustainable Tourists Destination Attractiveness and Tourism Marketing Strategy on Tourism Sustainability in South Sulawesi Indonesia Adrianus S. Girikallo
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.v1i4.1696

Abstract

The research aims to analyze the relationship between sustainable tourism destination attraction and sustainable tourism marketing strategy on tourism sustainability. The research was conducted in four districts/cities in South Sulawesi Province, namely Tana Toraja Regency, Parepare Municipality, Makassar Municipality and Toraja Utara Regency. This research uses a quantitative explanatory approach, applying a structural equation model with multiple regression analysis techniques. The data collection method was carried out by distributing online self-administered questionnaires using the Google form platform. In addition, structured interviews were carried out with visitors who were met at tourist attraction locations who were willing to be respondents. The amount of data collected was 350 domestic tourists consisting of 149 males and 201 females. The collected data was tested for validity and reliability using the SPSS-23 software. The test of CFA, measurement, structural, and goodness of fit model using the AMOS software version 23 with the maximum likelihood method. The results of hypothesis testing show that the relation of attractiveness sustainable tourism destinations and sustainable tourism marketing strategies on tourism sustainability has a significant effect on tourism sustainability. The contribution of this research is expected to provide an advantage to the government's policy related to sustainable tourism development strategies in South Sulawesi Indonesia.
Analisis Laporan Realisasi Anggaran (LRA) dalam Menilai Kinerja Keuangan pada Kantor Camat Tanjung Pura Kabupaten Langkat Raudhatul Jannah; Aqwa Naser Daulay
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.v2i1.1708

Abstract

The aim of this research is to help report users make decisions and show accountability for the use of resources. The Budget Realization Report offers information about financial conditions. The aim of this research is to evaluate the financial performance of the Tanjung Pura District Office using data from the 2019–2021 budget realization report. In public sector organizations, budgeting can help achieve accountability. The budget realization report shows the difference between the budget and its realization for a reporting period by providing an overview of the source, distribution and use of financial resources supervised by the local government. Efficacy and efficiency ratios are used in qualitative descriptive techniques. Interviews and scientific presentation of data, especially reports on regional income and expenditure budget achievements, were used to collect data from field research. Research findings show that the PAD revenue performance of 94.09% in 2019, 99.04% in 2020, and 100.7% in 2021 is effective. Likewise, the expenditure budget shows efficiency with a percentage of 78.91% in 2019, 63.79% in 2020, and 58.9% in 2021, all of which are in line with the goals to be achieved. To increase effectiveness and efficiency in the future, it is hoped that the Tanjung Pura District Office can continue to operate optimally, optimize the use of the budget wisely, and further review the benefits and budget allocations.
Analisis Faktor Kesehatan Kondisi Kerja Dan Kompensasi Yang Diterima Karyawan Dalam Usaha Peningkatan Produktivitas Perusahaan Pada CV. Pusat Jaya Pati Henny Henny
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.v1i4.1709

Abstract

High quality human resources really help achieve company goals. Employees have a say not only in the type of organization that will ultimately emerge from it, but also in the way it will mature into a stronger entity. It would be beneficial for a company to have knowledgeable and reliable personnel. The aim of this research is to understand well how to analyze human resource performance at CV. Jaya Pati Center which reflects employee work productivity. This research uses data from 35 (thirty five) CV workers. Jaya Pati Center using a systematic random sampling method and a technical questionnaire. An in-depth regressive analysis strategy was used in this research investigation. The results of this research show that the work environment and employee compensation have a positive and statistically significant influence on worker productivity. Apart from that, the work environment has a positive and statistically significant effect on employee productivity, while remuneration has a positive effect on worker productivity, although this effect is not statistically significant. It is strongly recommended that companies provide their workers with adequate working conditions and pay them fair wages for the tasks they perform.
Analisis Perlakuan Akuntansi Aset Tetap dan Penyajiannya pada Laporan Keuangan PT Tanjung Migas (Spbu 14.203.159) Kabupaten Deli Serdang Sumatera Utara Sastra Karo-Karo; Asriyati Asriyati; Sudarsono Sudarsono; Samuel Sinurat
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.v1i4.1712

Abstract

This research discusses fixed asset accounting at PT Tanjung Migas (SPBU 14.203.159). The purpose of this research is to determine the compliance of fixed asset accounting applied by PT Tanjung Migas (SPBU 14.203.159) in Deli Serdang Regency with the Financial Accounting Standards for Entities without Public Accountability No. 15 of 2009. The data used in this research are primary data and secondary data. The data collection techniques used are interviews and documentation, and the data processing technique in this research is descriptive analysis method. The results of this research indicate that the implementation of fixed asset accounting at PT Tanjung Migas (SPBU 14.203.159) in Deli Serdang Regency is in accordance with the Financial Accounting Standards for Entities without Public Accountability No. 15 of 2009.
Analisis Keefektifan Penerapan Sistem Informasi Akuntansi Pada Usaha Mikro Kecil dan Menengah Septrita Sutriyani; Tri Inda Fadhila Rahma; Aqwa Naser Daulay
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.v2i1.1722

Abstract

The effectiveness of the application of accounting information systems can make it easier for MSME players to make financial records and can make it easier to search and find the information needed. This study aims to determine the application of accounting information systems manually and to determine the application of accounting information systems by computer and see the effectiveness of the application of accounting information systems in MSMEs Almaany Kitchen Binjai. This research uses a qualitative descriptive approach method. The subject of this research is the owner of UMKM Almaany Kitchen. The object of this research is the Financial Statements in the form of cash income and expenses in 2022. The data analysis technique uses indicators of the effectiveness of the Accounting Information System Implementation. Data collection techniques are interviews and documentation. The application used in this computer application is Microsoft Excel 2016. The results of this study indicate that the application of computerized Accounting Information Systems is more effective than manual use because judging from these eight indicators only seven are effective, namely data security, time, accuracy, relevance, physical comfort, information quality and information technology with an effectiveness level of 87.5%, while the ineffective indicator is the variety of reports, this is due to the lack of understanding of MSME owners Almaany Kitchen about accounting standards.
Perlakuan Akuntansi Aset Biologis Berdasarkan PSAK No. 69 Tentang Agrikultur Pada PT. Sinar Halomoan Kab. Padang Lawas Defi Rahayu; Saparuddin Siregar; Nurul Inayah
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): June : 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.v2i2.1792

Abstract

This research aims to find out how biological asset accounting is treated (recognition, measurement, disclosure and presentation) at PT. Sinar Halomoan Kab. Padang Lawas. This research uses a qualitative descriptive method, this method is used to view and describe the company's condition systematically. Data collection techniques using observations, interviews and documentation studies, namely annual financial report data for the 2020 period and then analyzing them so that they can provide suggestions for the future. This research was carried out at PT. Sinar Halomoan which is located in Kab. Padang Lawas, North Sumatra. The research period starts from June 2023 - July 2023. Based on the research results, it can be concluded that the Financial Report of PT. Sinar Halomoan is not yet in accordance with PSAK 69 regarding the Measurement, Presentation and Disclosure of Biological Assets, where the company still measures its Biological Assets using Acquisition Price so that PT. Sinar Halomoan has not disclosed profits or losses at the time of initial recognition of its biological assets.

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