cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 12   13   14   15   16 
Analisis Strategi Bersaing Berbasis Bisnis Syariah pada Rumah Makan Minang Maimbau di Nagari Aia Gadang Kecamatan Pasaman Kabupaten Pasaman Barat Amelia Amelia; Novera Martilova
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.v2i2.1793

Abstract

The aim of this research is to find out what the Sharia Business Based Competitive Strategy is at the Minang Maimbau Restaurant in Nagari Aia Gadang, Pasaman District, West Pasaman Regency and to find out the obstacles and solutions faced by the Minang Maimbau Restaurant in Implementing the Competitive Strategy. This research uses qualitative research methods, while the data analysis method used is SWOT analysis, where information is collected through documentation. The Minang Maimbau restaurant is a case study for this research. The owner of the Minang Maimbau restaurant and consumers and employees are the sources of information for this research. From the results of the SWOT matrix research, it is known that Minang Maimbau restaurants must maximize service improvement by utilizing technology and maintaining quality taste at affordable prices in order to retain existing consumers. The competitive strategy carried out by Minang Maimbau Restaurant is improving facilities and infrastructure, adding product innovation, establishing cooperative relationships with Gofood services. The obstacle faced by Minang Maimbau Restaurant in implementing a competitive strategy is the frequent turnover of employees which results in instability in service and the difficulty of maintaining customer loyalty.
Pengaruh Sumber Daya Manusia terhadap Kinerja Karyawan : (Studi Kasus Bank Bjb Cabang Cibinong) Aminati Zahra; Indupurnahayu Indupurnahayu
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.v2i2.1795

Abstract

The purpose of this study is to ascertain how the Human Resource Management Review affects employee performance at the Bank Bjb branch in Cibinong, specifically at PT. This research is a survey of cooperative causality. The 175 participants in this study were selected using the Solvin sampling approach. Based on the computation results, 70 respondents were chosen as the main survey population, using a 10% error threshold. The distribution of survey forms provided the study's main source of data. Prior to completing the field research, the instrument was put through a battery of testing including normality and heteroscedasticity tests, multiple regression analysis, t-test, f-test, and validity and reliability tests on seventy employees of PT Bank Bjb Cibinong Branch. The study's findings indicate a noteworthy and favorable distinction between the HR department Review and the work output of the PT Bank Bjb Cibinong Branch employees. An f-test was used to acquire these results, which were about 0.0000 < 0.05 and f count 18.121 > f table 2.47.
Pengaruh Likuiditas dan Leverage terhadap Agresivitas Pajak (Studi Kasus pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia (BEI) Periode 2018-2022) Mourine Andika Putri; Tartila Devy
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.v2i2.1806

Abstract

This study aims to investigate the effect of Liquidity and Leverage on Tax Aggressiveness in mining sector companies listed on the Jakarta Islamic Index 70 (JII-70) during the period 2018-2022. The research method used is a quantitative method using financial data from these companies. The study population consisted of 70 companies, with a sample of 27 companies selected using purposive sampling method. Data analysis was carried out using descriptive statistical analysis, classical assumption test, and multiple linear regression analysis with the help of the IBM SPSS 26 application. The variables tested include Tax Aggressiveness (ETR) as the dependent variable, as well as Liquidity (CR) and Leverage (DER) as independent variables. The results showed that partially, Liquidity did not have a significant effect on tax aggressiveness, with a significance value above 0.05 (0.158> 0.05). On the other hand, Leverage partially affects tax aggressiveness significantly, with a significance value below 0.05 (0.000 < 0.05). Together, Liquidity and Leverage have a significant influence on tax aggressiveness, with a significance value below 0.05 (0.002 < 0.05) and an f_count value of 6.749 > f_(table) 3.06. In addition, the R^2 analysis shows that Liquidity and Leverage together affect Tax Aggressiveness by 18.2%, while 81.1% is influenced by other factors not examined in this study.
Strategi Pemasaran Parfum Aroma XXI dalam Meningkatkan Penjualan di Bukittinggi Asmel Miranti; Jon Kenedi
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.v2i2.1808

Abstract

This research is motivated by the growing demand for perfume both in terms of quality and type, of course the right strategy is needed so that businesses can survive amidst competition from similar businesses. The purpose of this research is to analyze the marketing strategies that have been implemented by XXI Aroma perfume to increase sales in the past and formulate marketing strategies that will be implemented by XXI Aroma Perfume in the future. The type of research used by researchers is descriptive qualitative research with using observation, interview and document data collection techniques. The informant in the research was the owner of the Aroma XXI perfume business using the SWOT matrix. The results of this research state that the marketing strategy for aroma perfumes to increase sales is to maintain strength and opportunities to increase product sales in Aroma XXI perfumes so that they can progress and develop. The strengths and opportunities are providing attractive product packaging so that consumers are interested in the products we sell, Providing long-lasting perfume fragrances so that consumers are satisfied with our products, Providing good quality to maintain the loyalty of old customers, Maintaining the quality of the product ingredients used, Improving online marketing so that consumers can easily buy perfume products.
Fenomena Financial Ditress Sebelum dan Sesudah COVID-19 : (Studi Kasus pada Perusahaan Sektor Hotel, Restoran dan Pariwisata yang Terdaftar di Indeks Saham Syariah Indonesia) Lusi Amelia Ramadhani; Tartila Devy
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.v2i2.1809

Abstract

Health problems caused by the COVID-19 pandemic have had a major impact on economic contraction in Indonesia. The policies set by the government to prevent the transmission of the COVID-19 virus have an impact on the financial performance of companies in Indonesia. One of the influential sectors includes the hotel, restaurant and tourism sectors which rely on the number of visitors for company operations. The aim of this research is to analyze the comparison of potential financial distress before and after COVID-19 in hotel, restaurant and tourism sector companies listed on the Indonesian Sharia Stock Index using bankruptcy analysis methods, namely the Grover, Springate and Zmijweski methods.This research uses a comparative quantitative approach, which analyzes the comparison between potential financial distress before and after COVID-19. The sample was selected using a purposive sampling method to obtain a sample of 12 companies from a total population of 35 companies in the hotel, restaurant and tourism sector. Data collection uses the documentation method with secondary data in the form of company financial reports for 2017-2022.The results of research based on analytical methods, namely the Grover, Springate and Zmijweski methods, show that there are differences in the potential for financial distress before and after COVID-19. The difference in potential financial distress is higher after COVID-19. Based on the Grover method, the average G-Score produced is -0.136<-0.02. Based on the Springate method, the resulting average S-Score is -0.017<0.862. Based on the Zmijweski method, the resulting average X-Score is -1.345 <0. So from the resulting average it can be concluded that companies in the hotel, restaurant and tourism sectors experienced differences in the potential for financial distress before and after COVID-19 because all three were below the significance value of each method.
Kemudahan Penggunaan Fitur Aplikasi E-Commerce terhadap Perilaku Konsumtif Mahasiswa Agistia Nurbani Rajaba; Ahnaf Daris Fadhilah; Anatasya Jelita Putri Dirgantara; Fitriyani Dwi Azzahra; Hopid Jidan; Najwa Ananda Mariana; Rama Wijaya Abdul Rozak
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.v2i2.1814

Abstract

The ease of use of E-commerce application features raises problems among students in the aspect of consumptive behavior. The main objective of this study is to assess the impact of using E-commerce on consumptive behavior among students in Indonesia. The method used in this research is quantitative research method. The scale in this study uses a Likert scale, which is a measurement method to measure the perceptions, attitudes, or opinions of individuals or groups about social events or phenomena. Data collection was carried out by distributing questionnaires using google forms through social media such as Whatsapp, Instagram, and Twitter. From the research data, 107 respondents were obtained from all students in Indonesia who used the E-commerce application, the majority of respondents were female with the age of 19 years. The results show that the ease of access to E-commerce affects consumptive behavior among students, especially because of the many promos and discounts that are easily obtained through the E-commerce application. In addition, this study also highlights the significant role of features such as shopping carts, promos and discounts, product searches and reviews in shaping the consumptive behavior of its users.
Pengaruh Whistleblowing System dan Pengendalian Internal terhadap Pencegahan Fraud Azhar Huwaiza Fathoni; Jihan Salsabilah; Nera Marinda Machdar
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.v2i2.1815

Abstract

This research focuses on the analysis of the Whistleblowing System and Internal Control in relation to Fraud Prevention. Literature review was used as the main method in this research. Agency theory and motivation theory are the theoretical foundations underlying the research. Research findings show that there is a significant correlation between the Whistleblowing System and Internal Control in efforts to minimize fraud in Indonesian organizations. It is hoped that this research can contribute to a deeper understanding for future researchers regarding theories and research results relevant to this topic.
Pengaruh Skeptisme Profesional dan Audit Investigatif terhadap Pengungkapan Fraud Nanditya Andini; Eva Yanis Lafione; Nera Marinda Machdar
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.v2i2.1816

Abstract

An important consideration in every scientific article is the author's knowledge of theory and previous research. Previous research can improve phenomena and theories involving correlations between variables. The purpose of writing this article is to develop a hypothesis of the influence between variables to be used in subsequent research. The findings from this literature review are: 1) professional skepticism has a positive and significant effect on fraud disclosure; 2) investigative audits have a positive and significant effect on fraud disclosure.
Pengaruh Teknik-Teknik Audit dan Kemampuan Auditor terhadap Pelaksanaan Audit Investigatif Aldila Sukaputri Irmadani; Shafa Audina Sukmaningrum; Nera Marinda Machdar
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.v2i2.1817

Abstract

This research examines the influence of audit techniques and auditor abilities on the implementation of investigative audits through a literature study. Research shows that these two variables have a significant positive influence on the implementation of investigative audits. The impact of this research is the need for comprehensive auditor training regarding investigative audit techniques and developing auditors' abilities to improve the implementation of investigative audits.
Analisis Sistem Pengendalian Internal Atas Pembayaran Dana Pensiun pada PT. Taspen Persero KCU Medan Aninda Zahra; Hendra Harmain; Wahyu Syarvina
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.v2i2.1829

Abstract

The purpose of this study is to know the implementation of internal control over the payment of pension funds, to find out the procedures for distributing pension funds, and to find out improvements that can be implemented in internal control in the future at PT. Taspen (Persero) KCU Medan. This research method uses qualitative methods with interviews, observation and documentation. The subjects of this research were the head of the financial treasurer and employees of the financial accounting department as well as several pension participants at PT. Taspen Persero KCU Medan. This first result shows that the implementation of the control system and internal procedures has been implemented according to the applicable SOP but there are still delays in salary payments by paying partners due to a lack of information and communication which results in customers complaining about these delays. The results of the second research state that the data recorded in e-dapem and e-karip, especially data on pension dependents, is often not up to date, this condition causes internal parts such as cash to often experience shortages in payment of civil servant pension funds, even in pension payments through transfers. it takes a long time and produces less accurate information.

Page 14 of 26 | Total Record : 256

 12   13   14   15   16 

Filter by Year

2023 2025


Reset
Filter By Issues
All Issue Vol. 3 No. 1 (2025): JURNAL RISET EKONOMI DAN AKUNTANSI Vol. 2 No. 4 (2024): December: JURNAL RISET EKONOMI DAN AKUNTANSI Vol. 2 No. 3 (2024): September : JURNAL RISET EKONOMI DAN AKUNTANSI Vol. 2 No. 2 (2024): June : JURNAL RISET EKONOMI DAN AKUNTANSI Vol. 2 No. 1 (2024): March : JURNAL RISET EKONOMI DAN AKUNTANSI Vol. 1 No. 4 (2023): December: JURNAL RISET EKONOMI DAN AKUNTANSI Vol. 1 No. 3 (2023): September : JURNAL RISET EKONOMI DAN AKUNTANSI Vol. 1 No. 2 (2023): June : JURNAL RISET EKONOMI DAN AKUNTANSI Vol. 1 No. 1 (2023): March : JURNAL RISET EKONOMI DAN AKUNTANSI