cover
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
ISSN : 29856264     EISSN : 29857651     DOI : 10.54066
Core Subject : Economy, Science,
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.
Articles 256 Documents
Analisis Penerapan Metode Pencatatan dan Penilaian Persediaan Barang Dagang Berdasarkan PSAK Nomor 14 Pada CV. Irama Plastindo Jessica Violita Hadi; Tries Ellia Sandari
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.v2i2.2090

Abstract

This research applies descriptive research using a qualitative approach. This research uses primary data and secondary data with data collection techniques applying interview and documentation techniques. The aim of the research to be achieved is to determine the application of the method of recording and assessing merchandise inventory carried out by CV. Irama Plastindo and knowing the suitability of applying recording and assessment methods at CV. Irama Plastindo with PSAK Number 14 in effect. Based on the results of research conducted, CV. Irama Plastindo has not yet fully implemented the recording and assessment method for inventory calculations with PSAK Number 14. However, occasionally this business entity implements a stock taking system, because demand and stock are more in demand.
Analisis Implementasi Fungsi Manajemen dan Kaitannya dengan Peningkatan Pelayanan pada Calon Jamaah Haji Kantor Kementerian Agama Kabupaten Pasaman Faradila Faradila; Jon Kenedi
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): 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.v2i3.2115

Abstract

The implementation of service satisfaction from the Pasaman Regency Ministry of Religion for prospective Hajj pilgrims as well as the use of the Integrated Hajj Computerized System (SISKOHAT) in assigning employees based on their Hajj expertise was the driving force for this research. This research used a qualitative descriptive approach and was conducted in the field. Interviews and observations were used as data collection methods. Employees of the Hajj Organizing Section of the Pasaman Regency Ministry of Religion Office became research informants. The Pasaman Regency Ministry of Religion Office has carried out guidance, training and guidance to improve the quality of service for prospective Hajj pilgrims, in accordance with research findings and analysis of the implementation of management functions and their relationship with improving services for prospective pilgrims. Hajj. This service improvement is carried out in accordance with the regulations of the Ministry of Religion office as well as the theory and practice of coaching led by the leadership. Managerial tasks in the form of organizing, planning, implementing and controlling are also carried out by this office.
Pengungkapan Standar GRI Terhadap Kinerja Sosial dalam Penyusunan Laporan Keberlanjutan di Instansi Pemerintah Daerah : (Studi Kasus Pemerintah Kota Bandung) Yusuf Bastiar; Syaiful Rahman Soenaria
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): 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.v2i3.2117

Abstract

This study examines the disclosure of GRI Standards on sosial performance in the preparation of sustainability reports in Local Government Agencies. Through a special method of Action Research. This method is by requesting data from people who have the capacity in the Bandung City Government. The results showed that the GRI 2021 Standards that have been included in the Bandung City government's sustainability report regarding general disclosures and material topics as well as specific disclosures regarding the impact of sosial aspects. In the sosial aspect, human rights are not violated and there are no cases or complaints to the Bandung City Government regarding human rights issues. In the human rights aspect, with various policies and programs established, such as strengthening human rights protection institutions, training for law enforcement officers, as well as advocacy and community education, the Bandung City Government seeks to ensure that the basic rights of every individual are respected and protected. The Bandung City Government has not yet produced a sustainability report that uses the comprehensive option based on GRI Standards 2021.
Analisis Pengangguran dan Kebijakan Pemerintah Terhadap Perekonomian Indonesia Moch Rifqi Shihabuddin Al Ubaidillah; Muhammad Yasin
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): 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.v2i3.2123

Abstract

This research analyzes the unemployment rate in Indonesia and the impact of government policies on the national economy. Unemployment is a significant economic problem in Indonesia, with various factors influencing it, including population growth, structural economic changes, and technological changes. This study uses secondary data from the Central Statistics Agency (BPS) and various other sources to evaluate unemployment trends in recent decades. The results of the analysis show that the unemployment rate in Indonesia experiences fluctuations which are influenced by global economic conditions, government policies and the dynamics of the domestic labor market. Government policies, such as job training programs, increased infrastructure investment, and support for the MSME (Micro, Small and Medium Enterprises) sector, have played an important role in reducing unemployment. However, challenges such as a mismatch of skills and labor market needs, as well as regional disparities, are still significant obstacles.
Pengaruh Good Corporate Governance (GCG), Investment Opportunity Set (IOS) dan Risiko Keuangan Terhadap Nilai Perusahaan Warisqia Dwi Yuli Lestari; Tumirin Tumirin
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): 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.v2i3.2135

Abstract

This research aims to examine Good Corporate governance, Investment Opportunity Set and Financial Risk on Company Value. The population used is manufacturing companies that have been listed in the Indonesia Stock Exchange (BEI) for 1 period in 2022. The sample was selected using a purposive sampling technique of 100 samples. This research uses quantitative methods and secondary data sources from annual financial reports. This research results that Good Corporate Governance which includes independent commissioners, institutional ownership, managerial ownership has no effect on company value, Investment Opportunity Set has a significant positive effect on company value, and financial risk has a significant negative effect on company value.
Pengaruh Daya Tarik Iklan, Citra Merek, Persepsi Harga Terhadap Niat Beli dan Keputusan Pembelian Netflix Wendy Wendy; Meilisa Alvita
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): 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.v2i3.2149

Abstract

The Covid-19 pandemic, which began in 2020, has altered societal behavior patterns, including an increased reliance on online streaming services such as Netflix. This article analyzes the pandemic's impact on Netflix's services and the factors influencing post-pandemic user purchase intent. Through data and news quotations, this article highlights the significant growth of new Netflix users during the pandemic and the company's response to increased demand. Additionally, previous research on advertising appeal, brand image, and price perception is examined to understand how these factors affect user purchase intent. The research findings indicate that purchase decisions significantly influence user purchase intent for Netflix services. This finding is consistent with previous studies emphasizing the crucial role of advertising appeal in influencing purchase intent. Furthermore, a positive brand image has been proven to increase user purchase intent. However, in the context of price perception, no significant impact on purchase intent was found, underscoring that price does not significantly affect online customer purchase intent. In conclusion, to enhance user purchase intent and decision-making, it is important to consider advertising appeal and brand image aspects in Netflix's marketing strategy.
Pengaruh Kepemimpinan dan Komitmen Terhadap Kinerja Karyawan dengan Kepuasan Kerja Sebagai Variabel Intervening Pada PT. Ans di Kota Padang Hanifa Putri Alifa; Marta Widian Sari; Harmelia Harmelia
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): 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.v2i3.2173

Abstract

This research aims to examine the magnitude of the influence of Leadership and Commitment on Employee Performance with Job Satisfaction as an intervening variable at PT. ANS in Padang City. The data collection method is through surveys and distributing questionnaires, with a sample of 56 respondents. The analytical method used is structural equation modeling using smartpls.The results of this research conclude that: (1) Leadership has a positive and significant effect on job satisfaction at PT. ANS in Padang City. (2) Commitment has a positive and significant effect on Job Satisfaction at PT. ANS in Padang City. (3) Leadership has a positive and significant effect on employee performance at PT. ANS in Padang City. (4) Commitment has a positive and significant effect on employee performance at PT. ANS in Padang City. (5) Job Satisfaction has a positive and significant influence on employee performance at PT. ANS in Padang City. (6) Leadership has a positive effect with significant value on employee performance through Job Satisfaction at PT. ANS in Padang City. (7). Commitment has a negative and significant effect on employee performance through Job Satisfaction at PT. ANS in Padang City.
Pengelolaan Modal Sosial dalam Meningkatkan Kinerja Usaha BUMDes Tulufali Desa Nggodimeda Kecamatan Rote Tengah Kabupaten Rote Ndao Marthen Lona
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.v2i2.2178

Abstract

This research aims to examine the management of social capital in improving the business performance of Tulufali Village-Owned Enterprises (BUMDes) in Nggodimeda Village, Rote Tengah District, Rote Ndao Regency. Social capital is considered a key factor in strengthening BUMDes businesses and improving the welfare of village communities. The research method used is descriptive qualitative with a case study approach, through in-depth interviews and participatory observation. The research results show that effective management of social capital, including social networks, trust and social norms, plays an important role in improving the business performance of BUMDes Tulufali. These findings provide an important contribution to the development of a social capital management model that can be applied in the context of local economic development in rural areas, especially BUMDes Tulufali in running and maintaining the continuity of its business in the future.
Pengaruh Pengetahuan, Kepercayaan dan Risiko terhadap Minat Pengguna Financial Technology Peer to Peer Lending pada Pemilik UMKM Fashion di Kota Surakarta Siti Khumairoh; Fadjar Harimurti
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): 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.v2i3.2249

Abstract

This research aims to analyze (1) the influence of knowledge on interest in users of peer to peer lending financial technology among fashion MSME owners in the city of Surakarta. (2) the influence of trust on interest in peer to peer lending financial technology users among fashion MSME owners in the city of Surakarta. (3) the influence of risk on interest in users of peer to peer lending financial technology among fashion MSME owners in the city of Surakarta. The objects of this research are 100 MSMEs in the fashion sector in the city of Surakarta. The data analysis techniques used are regression analysis, t test, F test, coefficient of determination test (R2). The research results show that: (1) Knowledge has a significant positive effect on interest in users of peer to peer lending financial technology among fashion MSME owners in the city of Surakarta. (2) Trust has a significant positive effect on interest in users of peer to peer lending financial technology among fashion MSME owners in the city of Surakarta. (3) Risk has a significant negative effect on interest in users of peer to peer lending financial technology among fashion MSME owners in the city of Surakarta.
Analisis Penerapan dan Efektifitas e-Faktur dalam Pelaporan SPT Masa PPN (Studi Kasus di PT. Tunas Surya Sentausa) Selvia Febrianti; Erry Andhaniwati
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): 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.v2i3.2252

Abstract

Tax is a citizen's contribution to the state treasury which is based on law (enforceable), without special consideration (compensation), verified directly and used to finance state expenditure. e-Invoice was developed by the Directorate General of Taxes to facilitate the creation of digital tax invoices by PKP and reduce the occurrence of tax invoice forgery and the creation of fictitious tax invoices that have an impact on the VAT payable. The implementation of digital tax invoices is processed in the Regulation of the Director General of Taxes PER-16/PJ/2014 which will be implemented slowly starting on July 1, 2014, July 1, 2015, and finally July 1, 2016. The purpose of this study was to determine the implementation of electronic invoice-based SPT reporting and how effective it is in reporting VAT Periodic SPT at PT. Tunas Surya Sentausa. The method used is qualitative by utilizing primary data collected from PT. Tunas Surya Sentausa. The results show that the level of e-invoice implementation is in accordance with DJP regulations and the existence of this e-invoice application is very effective in processing electronic invoices.