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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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Membongkar Rahasia Penelitian: Metode Sederhana dan Mudah Dilakukan Rina Amelia; Doni Prabowo; Isna Wati
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.v2i3.2439

Abstract

Research is one of the means to achieve change, growth and development. This article covers aspects of research methodology, discusses the basic principles of research, and the steps needed to make research with simple and easy-to-conduct methods. This webinar aims to educate, introduce and popularize simple but effective research methods, so that they can encourage social change in research practice. In the implementation of the webinar, information was obtained based on the results of questions and answers, presentations of resource persons who are experts in the field of research and various relevant literature sources. The indicators that became the subject of discussion in the webinar included information on how to carry out research by determining methods, data collection techniques, data analysis techniques, writing research reports and ethics in research. During the research process, AI tools such as Quillbot, Turnitin, Mendeley, and ChatGPT can be used to facilitate and support researchers. These tools can help with tasks such as generating ideas and suggestions, organizing and analyzing data, checking for plagiarism, and generating text and summaries. By using these tools, researchers can save time and effort, improve research quality, and productivity. The research process can be further improved by using simple methods and techniques based on literature reviews, online surveys, and virtual-based interviews.
Pengaruh Financial Distress dan Good Corporate Governance terhadap Manajemen Laba Eka Sulistia Minarti; Suwarno Suwarno
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): 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.v2i4.2440

Abstract

This research aims to examine the effect of financial distress and good corporate governance on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (BEI). The sampling method used was a purposive sampling method based on predetermined criteria. The samples used in this research were 60 samples from manufacturing companies period 2022. The results of this research show that the variables financial distress, institutional ownership, and audit committee have no effect on earnings management. Meanwhile, managerial ownership has a negative effect on earnings management.
Pengaruh Kebijakan Dividen dan Konservatisme Akuntansi terhadap Kualitas Laba Dewi Retno Mumtaz; Suwarno Suwarno
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): 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.v2i4.2465

Abstract

This research aims to examine the effect of dividend policy and accounting conservatism on earnings quality in companies in the infrastructure, utilities & transportation and mining sectors listed on the Indonesia Stock Exchange (BEI) in 2019-2022. The sampling method used is a purposive sampling method based on certain criteria. From the specified criteria, a sample of 25 companies was obtained. The analytical method used is multiple linear regression analysis. The results of this research indicate that the dividend policy variable has no effect on earnings quality. Meanwhile, accounting conservatism has a significant positive effect on earnings quality.
Pengaruh Machiavellian, Love of Money dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Moh. Rayudha Mahendra; Umaimah Umaimah
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): 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.v2i4.2472

Abstract

This study aims to examine the influence of machiavellian, love of money, tax knowledge on taxpayer compliance. This type of research is quantitative research. The population of this research is individual taxpayers who do business in the Gresik area. The sampling method in this research is the purposive sampling method, namely the selection of samples based on predetermined criteria and obtained as many as 52 respondents. The data used in this research is primary data using a distributed questionnaire. The analytical method used is multiple linear regression analysis using the IMB SPSS Statistics 25 program. The results of this research indicate that the Machiavellian and love of money variables have no influence on taxpayer compliance and tax knowledge influences taxpayer compliance
Pengaruh Intellectual Capital, Konservatisme Akuntansi dan Investment Opportunity Set Terhadap Kualitas Laba Trias Fajrin Prihatini; Suwarno Suwarno
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): 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.v2i4.2473

Abstract

This research aims to test intellectual capital, accounting conservatism, and invenstment opportunity set on earnings quality. The data source used in this research is secondary data using documentasy data obtained from the official website of the Indonesian Stock Exchange. The sample used in this research was 28 data from consumer goods industrial companies in 2020-2022 using purposive sampling. This research uses multiple linear regression analysis techniques. The regression results show that intellectual capital has a negative effect on earnings quality and aacounting conservatism has a positive effect on earnings quality, while investment opportunity set has no effect on earnings quality.
Pengaruh Pengetahuan Akuntansi dan Motivasi Kerja Terhadap Kinerja UMKM dengan Penggunaan Informasi Akuntansi Sebagai Variabel Mediasi (Studi pada Pelaku UMKM di Kabupaten Gresik) Shalsabilla Dea Amanda; Suwandi Suwandi
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): 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.v2i4.2475

Abstract

This study aims to examine the effect of Knowledge Accounting and Work Motivation on MSME Performance with the Use of Accounting Information as a Mediating Variable in Gresik Regency. This type of research is quantitative research. The population of this study is MSME players in Gresik Regency. The sampling method in this study was purposive sampling method, namely a sample based on predetermined criteria and obtained 92 MSME as respondents. The data used in thisstudy are primary data using a questionnaire. The data analysis method used is the Partial Least Square ((PLS) method using SmartPLS 3.0 software. The result of this study indicate that accounting knowledge affects the use of accounting information, work motivation has no effect on the use of accounting information, accounting knowledge and work motivation have no effect on MSME performance, the use of accounting information affects the performance of MSMEs, accounting knowledge mediated by the use of accounting information affects the performance of MSMEs and work motivation mediated by the use of accounting information has no effect on MSME performance.
Pengaruh Simpanan Saham terhadap Ketahanan Lembaga pada KSP Kopdit Guru Kelubagolit Adonara Anastasia Ina Boro; Konstantinus Pati Sanga; Yoseph Darius Purnama Rangga
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): 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.v2i4.2476

Abstract

The aim of this research is to examine and analyze the effect of stock savings on the resilience of the KSP Kopdit Guru Kelubagolit Adonara institution. This research is a type of quantitative research with an associative approach. The data used in this research is financial report data consisting of the number of shares deposits and remaining business results of KSP Kopdit Guru Kelubagolit Adonara for the 2014 – 2023 financial year. The data analysis method used in this research is simple linear regression analysis. The results of this research show that the sig. (p-value) of the stock savings coefficient is 0.001 < 0.05, with a calculated t value of 5.029 > t table 1.81246. This shows that stock savings have a significant effect on Remaining Business Results, with a regression coefficient for Stock Savings of 0.168, which shows that every increase in Stock Savings will increase SHU by IDR 0.168. This means that there is a positive relationship between Share Savings and SHU, where an increase in Share Savings will lead to an increase in the cooperative's financial performance as measured through SHU.
Pengaruh Profitabilitas, Likuiditas, Keputusan Pendanaan, dan Kebijakan Dividen terhadap Nilai Perusahaan Indah Cholifah; Tumirin Tumirin
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): 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.v2i4.2499

Abstract

This research aims to examine the influence of profitability, liquidity, funding decisions and dividend policy on company value. This type of research is quantitative research. The population in this study are financial and basic materials sector companies listed on the Indonesian Stock Exchange. Then the sample obtained in this research was 211 companies using purposive sampling. The data used in this research is secondary data obtained via the website www.idx.co.id . The analytical method used is descriptive statistical analysis using the SPSS program. The results of this research show that the profitability ratio (ROA) and dividend policy (DPR) have a significant positive effect on company value. Liquidity Ratio (CR) and Funding Decision Ratio (DER) have a significant negative effect on Company Value.
Analisis Manajemen Kas Kecil dalam Laporan Keuangan pada Kantor Pemasaran Perumahan Star Land Regency Aisyah Brillianta; Dian Fahriani
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): 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.v2i4.2529

Abstract

The progress of a simple business to a larger stage definitely means the quality of the company's work is good, one of which is the quality of its financial reports. Among the qualities of a good report is cash which is an important part of the company. Petty cash is used by companies to finance expenses/operations whose amounts are relatively small and are not effective if paid by check. Considering the importance of maintaining a petty cash fund for company operational activities. The aim of this research is to review how petty cash is managed and find out the application of petty cash at the Star Land Regency Housing Marketing Office. The research method used in this research is descriptive qualitative with data collection methods using observation methods. The Star Land Regency Housing Marketing Office uses the fluctuation method in recording petty cash in financial reports, namely recording every expenditure that occurs,
Analisis Siklus Anggaran Pendapatan dan Belanja Daerah (APBD) di Kecamatan Krian Sidoarjo Naura Bilqis Tasyakurina; Enjelly Talitha Callista; Audy Herlina Puspitasari; Natalia Dwi Wulandari; Fajar Syaiful Akbar
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): 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.v2i4.2538

Abstract

This study analyzes the Budget Cycle of Regional Revenue and Expenditure Budget (APBD) in Krian District, Sidoarjo, encompassing four main stages: planning, implementation, administration, and accountability. In the planning process, each work unit submits activities and budget needs that are verified before finalization by the Finance Subdivision Head. Challenges arise from discrepancies between planned and actual implementations in the field, necessitating quarterly evaluations. The implementation stage faces adjustments in expenditure priorities due to budget constraints from the central government. Administration involves the management of Financial Accountability Reports (SPJ) and the use of the SIPD and SIKDA systems, despite technical challenges. Financial reports are prepared periodically and verified by the Inspectorate and the Audit Board (BPK). Major challenges include asset recording that is often inconsistent with existing items, as well as difficulties in meeting routine budget needs. Although routine needs are typically met up to 90%, certain items such as travel expenses and salaries cannot be increased if the budget is insufficient. The effectiveness of the APBD cycle in Krian District is reflected in structured planning and flexible implementation, with periodic evaluations that uphold accountability and transparency. This study shows that with a good administration and reporting system, Krian District can overcome challenges and maintain focus on achieving the established development goals.

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