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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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Pengaruh Persistensi Laba, Konservatisme Akuntansi, Investment Opportunity Set dan Struktur Modal terhadap Kualitas Laba Isa Mar’atus Syifa; Suwarno Suwarno
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.v2i2.1835

Abstract

This research aims to test the influence of earnings persistence, accounting conservatism, investment opportunity set and capital structure on earnings quality. The data source used in this research is secondary data using documentary data obtained from the official website of the Indonesian Stock Exchange. The sample used in this research was 88 data from property and real estate companies in 2019-2020 using purposive sampling. This research uses multiple linear regression analysis techniques. The regression results show that earnings persistence has a positive effect on earnings quality and investment opportunity set has a negative effect on earnings quality, while accounting conservatism and capital structure have no effect on earnings quality.
Analisis Sistem Pengendalian Internal dalam Peningkatan Kualitas Laporan Keuangan : (Studi Kasus di PT. Petrokimia Kayaku (Persero), Tbk Cabang Tanah Karo) Adek Iskandar Siregar; Zuhrinal M Nawawi; Nur Fadhilah Ahmad Hsb
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.v2i2.1848

Abstract

This research aims to analyze the implementation of the internal control system at PT. Petrokimia Kayaku (Persero), Tbk Tanah Karo Branch, is aware of the suitability of the company's financial statements which have been presented based on PSAK No. standards. 1, and knowing the obstacles faced in implementing an internal control system. This research includes qualitative research with a qualitative descriptive analysis approach. The type of data used is primary data and secondary data which was carried out using interview and documentation techniques. The results of this research show that the company's internal control system is divided into two parts, namely financial audit and operational audit. However, in its implementation there are still several obstacles, namely audit results which are often ignored by company management, communication network problems between the Factory and head office, inadequate infrastructure to the Factory. Another obstacle at the head office is that the Head of SPI no longer has staff because the old staff have resigned so that SPI is not optimal in carrying out audits. Then the implementation of SOPs is not optimal. As well as obstacles in terms of human resource development, namely that the implementation of job training for employees is not carried out periodically so that employees are still constrained in carrying out their duties. In facing these obstacles, the company will always carry out continuous supervision and carry out training for all human resources at PT. Petrokimia Kayaku (Persero), Tbk Tanah Karo Branch so that the existing internal control system can run as well as possible.
Literature Review: Pengaruh Independensi, Skeptisme, dan Akuntabilitas Terhadap Kualitas Audit Elsa Natali; Dea Maharani; 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.v2i2.1852

Abstract

This literature review investigates the influence of independence, skepticism, and accountability on audit quality based on previous research. Independence is considered a key element in the audit process that can ensure the auditor's objectivity in conducting assessments. Skepticism, as the auditor's critical and alert attitude towards the information presented, is also considered important in improving audit quality. In addition, accountability refers to the auditor's responsibility in ensuring compliance with audit standards and professional ethics. Previous studies show that independence, skepticism, and accountability have a significant impact on audit quality. Auditors who have high independence tend to carry out more objective evaluations of the information being audited, thereby improving the quality of the financial reports produced. In addition, high skepticism allows auditors to be more alert to potential errors or fraud, thereby increasing their ability to detect discrepancies or irregularities in financial reports. Furthermore, strong accountability ensures that auditors are accountable for their decisions and actions, which can encourage them to conduct audits with high integrity and professionalism. Although many studies have confirmed the positive relationship between independence, skepticism, and accountability and audit quality, there is still room for further research in different contexts, such as specific industries or countries that have unique regulatory and cultural characteristics. The implication of this literature is the importance of strengthening these factors in audit practice in order to increase public trust in the financial reports presented.
Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan dan Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Moch Romadhon; Ontot Murwanto
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.v2i2.1858

Abstract

The main source of state revenue is taxation, and one of them is motor vehicle tax. Respecting tax duties, like paying money for public welfare, is a constructive contribution. The aim of the following research is to understand how the SamSat drive through system, service quality, and taxpayer awareness influence motor vehicle tax compliance. Distributing questionnaires to samples that have been determined in Samsat throughout Surabaya City is a technique for collecting data in the following research. The sampling method selects a random sample of vehicle tax payer respondents. The sample consisted of 90 people. The findings show that SAMSAT drive thru, service quality, and, knowledge, of mandatory, taxes, all contribute to better vehicle tax compliance. In the city of Surabaya, the drive thru samsat system (0.027 < 0.05), service quality (0.008 < 0.05), and taxpayer awareness (0.000 < 0.05) all have a good impact on motor vehicle taxpayer compliance.
Pengaruh Pengetahuan Akuntansi Dan Pengalaman Berwirausaha Terhadap Penggunaan Informasi Akuntansi Pelaku Usaha Mikro Kecil Dan Menengah Di Kecamatan Cikarang Barat Euis Ratnasari; Adi Suprayoga; Fathullah Fathullah
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 3 (2023): September : 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.v1i3.1862

Abstract

Micro, Small and Medium Enterprises (MSMEs) play an important role in economic growth in Indonesia. Accounting knowledge is a knowledge that is used to study all financial income and expenditure activities of MSME actors. Entrepreneurial experience is a lesson that has been learned as long as entrepreneurs start their business. Entrepreneurial experience is one of the reasons to develop knowledge about accounting. The sample of this research is 100 SMEs in West Cikarang District. Data collection in this study used a questionnaire as a research instrument. The results of the study indicate that (1) There is a positive influence of Accounting Knowledge on the Use of Accounting Information. This is evidenced by the value of t_count > t_table (2.701 > 1.985) and a significance value of 0.008<0.05. (2) There is a positive influence of Entrepreneurial Experience on the Use of Accounting Information. This is evidenced by the value of t_count > t_table ( 3,678 > 1,985) and a significance value of 0.000 < 0.05. (3) There is a joint influence of Accounting Knowledge and Entrepreneurial Experience on the Use of Accounting Information. This is evidenced by the value of f_count 19.598 > f_table3.09 with a significant probability of 0.000 <0.05.
Analisis Penyebab, Konsekuensi, dan Solusi Potret Investasi di Indonesia Pasca Reformasi Melinda Wirastiti; Aditya Arga Widhyasa; Muhammad Yasin
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.v2i2.1867

Abstract

Investment in Indonesia is the main guideline in increasing economic productivity. This research aims to explain the causes, consequences, solutions and conditions of investment in post-reformation Indonesia. This research will examine the factors that influence investment, the impact of investment on the economy and labor market, as well as solutions to improve the investment climate and overcome existing obstacles. not only explains conditions but also explains the role of investment in economic growth, as well as obstacles to economic growth.
Analisis Struktur Industri Unggulan Pada Pembangunan Negara Tina Safira; Mohamat Masrur Mauridhoh; Muhammad Yasin
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.v2i2.1870

Abstract

Leading industries play an important role in a country’s economic development. The comparative and competitive advantages of this industry produce production output, employment opportunities and a domino effect that benefits other sectors. This research aims to analyze the structure f leading industries and identify the factors driving and inhibiting their growth. The benefits of research are also felt by policy makers and practitioners in formulating industrial growth strategies, as well as by academics and researchers in enriching theoretical studies of economic and industrial development
Pengaruh Good Corporate Governance, Firm Size, dan Independensi Auditor terhadap Integritas Laporan Keuangan Deski Arivan; Hermie Hermie
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.v2i2.1879

Abstract

Management of a business must always be carried out with the aim of advancing the interests of the company, and this is what is meant by "good corporate governance". There are three sizes of business: large conglomerates, large corporations, and small businesses. Large companies are often more profitable than small companies due to the high operating costs associated with managing revenue and large asset bases. This research uses quantitative methods with a sample of 72 mining companies listed on the Indonesia Stock Exchange (BEI) which then carries out multiple regression analysis. The results conclude that Institutional Ownership has an effect on the Integrity of Financial Reports, the Proportion of Independent Commissioners has an effect on the Integrity of Financial Reports, Firm Size has an effect on the Integrity of Financial Reports, and Auditor Independence has a positive and significant effect on the Integrity of Financial Reports.
Penguatan Daya Saing Kampung Gerabah Desa Pagelaran Melalui Analisis SWOT Dan 4P Sindy Dinasti Bahrul Eltasari; Sifti Himmatus Suroiyah; Mohamad Bastomi
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.v2i2.1889

Abstract

This research aims to determine an effective marketing strategy for pottery crafts in Pagelaran Village, Malang Regency. The approach used is a qualitative research approach. Data was collected through observation, interviews and documentation with sources. The inductive analysis method is used to conduct analysis on marketing strategies for pottery crafts. This interactive analysis model uses the SWOT method with the IFE and EFE matrices to determine business weaknesses and threats. Apart from analyzing using the SWOT method, namely the 4P strategy which has a big influence on pottery sales. The research results showed that the marketing strategy for pottery crafts in Pagelaran Village is currently still lacking. SWOT analysis shows that the strengths score is 2.12, weaknesses are 0.76, opportunities are 1.54, and threats are 0.87. The SWOT diagram shows the total score of the IFE matrix (2.88) and the EFE matrix (2.41) occupying quadrant 1 which supports the Aggressive Strategy. Aggressive strategies can support pottery craft businesses to take advantage of business opportunities and strengths. The 4P strategy elements identify the strengths of products produced in various shapes and prices according to the sizes ordered by consumers.
Peranan Digital Economy dalam Menilai Keakuratan Data Output Keuangan: Studi Kasus Cafe Harman Nadya Andreyanto; Anindya Frysa Irsyadi; Selma Nevira Shinta Putri; Maria Yovita R. Pandin
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.v2i2.1894

Abstract

This research was carried out at Cafe Harman to determine the role of the digital economy in assessing the accuracy of financial output data at Cafe Harman. The methodology used is qualitative, using primary data sources, to collect data through interviews and documentation. The research results found show that Kasir Pintar has the features needed by Cafe Harman to develop its business because the features of Kasir Pintar have more accurate data output.

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