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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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Dampak Penerapan Standar Akuntansi Pemerintah, Kualitas Laporan Keuangan Dan Sistem Pengendalian Internal Terhadap Akuntabiltas Kinerja Instansi Pemerintah Daerah Gerry Hamdani Putra; Muhammad Rivandi; Dewi Zulvia
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.v2i2.1899

Abstract

The aim of this research is to provide empirical evidence regarding the impact of implementing government accounting standards and internal control systems on the accountability of local government agencies. The population in this study was taken from the Regional Civil Service Agency (BKD) of Padang. The sampling technique that researchers used was Porposive Sampling with a sample size of 40 respondents and the testing tool used was multiple linear regression analysis. The results of this research prove that there is an impact of implementing government accounting standards, the quality of financial reports and internal control systems on the accountability of the performance of local government agencies Keyword: implementing government accounting standards, quality of financial reports, internal control systems, accountability of local government agencies
Peran Kedudukan Akuntansi Keuangan Daerah Dalam Pengelolaan Keuangan Daerah Yang Efektif Maharani Safitri; Sonny Fransisco Siboro; Amara Kasih Ariningrum; Muhammad Arul Andreandra
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.v2i2.1911

Abstract

This research aims to thoroughly examine how accounting is viewed and applied in the regional financial framework. This type of research uses a literature study in the form of a qualitative approach. The results of this study indicate that the effective application of AKD in accordance with SAP is the key to realizing open, accountable, and sustainable regional financial management.
Peran Mahasiswa Dalam Konsultasi Keuangan Untuk Peningkatan Laporan Keuangan UMKM Es Iso Lego Febriyanti Artika Putri; Ziyadatul Khoiroh; Bagas Widianto Saputra; Anas Ramdani Putra Kurnaedi; Muhammad Iqbal Ainur Rohman
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.v2i2.1928

Abstract

This study aims to analyze the preparation of financial statements in Micro, Small and Medium Enterprises (MSMEs) that experience profits. This research uses a descriptive qualitative approach with a case study method. The results showed that MSMEs experienced difficulties in preparing financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The main obstacle is the limited thinking about managing financial statements and the inadequate number of Human Resources (HR) in preparing financial reports. This research also shows that MSMEs that have not prepared financial statements in accordance with SAK EMKM still use simple accounting methods, such as only recording petty cash receipts and expenditures. Therefore, this study recommends the implementation of SAK EMKM to facilitate MSMEs in preparing financial reports in accordance with applicable standards.
Pengelolaan Keuangan Terhadap Laporan Keuangan Umkm Bakso “Cak NOS” Dian Rimayanti; Prisca Trifena Puspita; Sinta Tri Hapsari; Chava Annastasia Candra; Achmad Alfin Nahdi Fadhulloh; Sri Rahayuningsih
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.v2i2.1941

Abstract

The Indonesian economy is one of the most dynamic in Southeast Asia and the pioneer of the largest economy in Indonesia is UMKM. (Usaha Mikro, Kecil, dan Menengah). UMKM can be a means of determining the financial level of the community. With the presence of small, jobs will increase and indirectly contribute to the decline in unemployment in Indonesia. As for UMKM, the constraints faced today are the number of entrepreneurs who are often unable to create and display data to review the state of development of their business, especially related to the processing of reports and budgets. Good financial-related processing includes financial position reports, and profit and loss reports, but in fact there are still many business players who do not have a systematic, structured foundation and minimal knowledge of financial management. Based on financial position reports, profit and loss reports, and records on financial statements, UMKM Bakso Cak Nos in Surabaya City does not implement adequate accounting systems due to limited human resources in accounting knowledge and skills. Improvements in financial reporting are needed to provide accurate and useful information in economic decision-making.
Analisis Pengaruh Audit Investigatif Terhadap Pengungkapan Fraud Aisyah Sekar Ningrum; Nanda Suci Handayani Umagap; 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.v2i2.1945

Abstract

The urgency in every scientific article is the author's knowledge of theory and previous research. Previous research can develop phenomena and theories involving correlation 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) investigative audits have a positive and significant effect on fraud disclosure.
Analisis Pengukuran, Pengakuan, dan Penyajian Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) pada Koperasi Unit Desa (KUD) ADITAMA Kecamatan Jetis Kabupaten Ponorogo Mega Tawang Putri Purwandari
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.v2i2.1970

Abstract

Village regulations aim to recognize and respect villages that existed before and after the founding of the Unitary State of the Republic of Indonesia, as well as clarifying the legal status and security of villages in the constitutional system of the Republic of Indonesia, realizing justice for all Indonesian people, preserving and advancing the customs, traditions and culture of the community. village, village community initiative to develop village potential and assets for shared prosperity, movement, increased participation, formation of a professional, efficient community and effective, open and responsible village government. Village regulations regulate village authority based on ancestral rights and privileges at the local village level. Implementation will be monitored by village communities and village advisory committees. This is intended so that the implementation of village regulations is always supervised by the local village community, because these village regulations are issued for the benefit of the village community (Law Number 6 of 2014).
Analisis Pengaruh Modernisasi Terhadap Perkembangan Ekonomi Pada UMKM Makanan Viral Wonton Fiky Binti Zakiyah; Madia Mutiara Andini; Lyca Shelya Dewi
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.v2i2.2004

Abstract

Modernization is the process of transforming traditional community life into modern life. Technological developments caused by modernization have a significant impact on human survival, especially on the phenomenon of the influence of modernization on economic development. This research analyzes and explores the influence of modernization on economic development in MSMEs of viral wonton food. Modernization in this context includes the use of digital technology, product innovation and modern marketing strategies. The results of this research show that the application of digital technology such as social media significantly increases product visibility and sales. Innovations in flavors and packaging also attract the attention of new consumers and retain customers. The development of technology due to modernization provides opportunities for MSMEs to innovate in their business activities. This research uses a qualitative method with a phenomological approach. the data collection techniques used in this research were observation, interviews and documentation.
Analisa Fundamental Makro, Fundamental Mikro, Struktur Kepemilikan, Kinerja Keuangan, Struktur Modal Terhadap Nilai Perusahaan Dengan Opini Audit Sebagai Variabel Moderasi Pada Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia Sofinatus Solikhah; Hwihanus Hwihanus
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.v2i2.2061

Abstract

This academic study aims to investigate the influence of macro fundamental analysis, micro fundamental analysis, ownership structure, financial performance, and capital structure on firm value, with audit opinion as a moderating variable. The sample population consists of 5 transportation companies listed on the Indonesian Stock Exchange (IDX) over a 6-year period. The research employs a quantitative approach, utilizing secondary data in the form of company financial information. Data analysis is conducted using the SmartPLS application. The findings demonstrate that the examined variables have both positive and negative effects on firm value, although some of these effects are statistically insignificant. From a theoretical perspective, this study contributes to the understanding of how various firm-specific and external factors, as well as the moderating role of audit opinion, shape the value of transportation companies in the Indonesian market. The results provide insights that can inform managerial decision-making and strategic planning within the industry.
Sistem Informasi Manajemen: Pilar Penting dalam Organisasi Modern Windi Nandina; Rayyan Firdaus
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.v2i2.2088

Abstract

Management Information System (MIS) is a crucial component in modern organizations that aims to integrate data from various sources to support effective and efficient decision-making. This article discusses the definition, components, and key functions of a SIM, as well as its application in various industries such as manufacturing, healthcare, and finance. In addition, the article also identifies challenges faced in SIM implementation, such as high costs, employee training needs, resistance to change, and data security issues. A case study at XYZ company shows the significant benefits of SIM implementation, including improved operational efficiency and product quality. With the development of technologies such as artificial intelligence, machine learning, and big data, the future of SIM looks increasingly bright, offering great potential to improve organizational efficiency and competitiveness. This article emphasizes the importance of continued investment in SIM to ensure relevance and competitiveness in the global market.
Systematic Literature Review (SLR): Pengaruh Kebijakan Dividen, Kebijakan Utang, dan Ukuran Perusahaan terhadap Nilai Perusahaan Putri Dwi Yanti; Nur Mala Sari; Dien Noviany Rahmatika
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.v2i2.2089

Abstract

The purpose of this study is to evaluate the impact of dividend policy, debt, and firm size on firm value.. This study uses the systematic literature review (SLR) method. In this process, researchers collect, read, analyze, and organize previous journals to find important topics related to company policy. They found 55 relevant journals, some of which were selected as samples for the study. In the end, the authors collected 50 journals related to the research topic. According to the study results, the use of debt strategy has no effect on firm value, instead the use of dividends affects it negatively. This study also states how the use of debt and dividends increase each other and firm size has a good influence on firm value, although debt policy is not very important independently, debt policy is also related to dividend policy and may have an effect on firm value. Many findings have been obtained from research on the relationship between firm value, debt policy, dividends, and firm size. The parties involved also gained important cognition from this research.

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