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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 Profitabilitas dan Leverage terhadap Financial Distress: Pada Perusahaan Sektor Kesehatan yang Terdaftar di BEI Tahun 2019 -2023 Renata Alissa Putri; Masriyanda Masriyanda; Silvi Reni Cusyana
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.v2i4.2547

Abstract

In the current era of globalization, companies continue to refine their strategies and find opportunities to increase their advantages. For one, the healthcare sector has become a top priority for the Indonesian government. As a result, healthcare companies are increasing competition, forcing companies to adapt, improve their plans and performance, and capitalize on government initiatives to guarantee their survival. Companies that cannot compete and survive for long risk bankruptcy and eventual exclusion from the industry landscape. This study aims to analyze the effect of ROA and DAR on Financial Distress partially or simultaneously. This study uses secondary data in the form of financial reports obtained from the official website of the Indonesia Stock Exchange. This research method uses quantitative research methods using purposive sampling techniques with data processing using Excel and the SPSS 26 program. The total sample obtained was 10 health sector companies. The analysis method used is descriptive statistical test, classical assumption test, and hypothesis testing. The statistical model used is multiple linear regression analysis. The results of this study are (1) the ROA variable has a negative and significant effect on Financial Distress. (2) DAR variable has no effect on Financial Distress. (3) profitability and leverage variables on Financial Distress have a simultaneous effect.
Pemahaman Mahasiswa Akuntansi Terhadap Implementasi Teknologi Akuntansi di Era Digital Universitas 17 Agustus 1945 Surabaya Putri Rahayu; Hwihanus Hwihanus
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.v2i4.2566

Abstract

This study aims to understand accounting students' understanding of the implementation of accounting technology in the digital era at Universitas 17 Agustus 1945 Surabaya. Using a descriptive qualitative method, this study involved five students selected by purposive sampling, with data collected through an online questionnaire. The results showed that students' understanding of accounting technology varied. Three students felt that the technological skills they learned were sufficient to compete in the world of work, while the other two students felt the need to improve their understanding. All participants claimed to have used accounting software such as SPSS and SMART PLS during lectures, but the intensity and depth of use varied. The main challenges faced by students include the acceleration of technological developments, initial adaptation to complex software, and limited in-depth practical training. Some students feel overwhelmed in keeping up with the rapid development of technology, while others have difficulty in understanding accounting technology due to the lack of in-depth learning. This study concludes that although most students feel they have a fairly good understanding, increased access and practical training is needed to ensure they are ready to face technological challenges in the digital era.
Pengaruh Perilaku Kewirausahaan, dan Modal Usaha terhadap Pelaksanaan Informasi Akuntansi Usaha Mikro Kecil (UMK) di Desa Kaeneno Kecamatan Fautmolo Firson Metboki; Apriana H.J. Fanggidae; Minarni Anaci Dethan
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.v2i4.2573

Abstract

This researcher aims to determine the influence of entrepreneurial behavior, business capital in the implementation of MSE accounting information in Kaeneno Village, Fautmelolo District. This study uses a quantitative approach. The number of samples used in this study was 35 respondents using primary data. The data collection technique uses a coordinator distributed to MSE business actors in Kaeneno Village, Fautmelolo District. The data analysis techniques used in this study are descriptive, multiple linear analysis, hypothesis test and coefficient of determination. The results of the study show that the variables of entrepreneurial behavior have an effect on the use of accounting information and business capital has a simultaneous effect on the use of accounting information.
Analisis yang Berpengaruh Terhadap Penggunaan Informasi Akuntansi pada UMKM di Kecamatan Sayung Oktavie Fresiliasari
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.v2i4.2575

Abstract

This research seeks to empirically evaluate the influence of business scale, education, business age, and accounting training on the application of accounting information in Sayung District. Employing a quantitative methodology, the study utilizes WarpPLS version 7.0 for data analysis, with a sample comprising 35 respondents. The dependent variable identified in this research is the Use of Accounting Information, while the independent variables include Business Scale, Education, Business Age, and Accounting Training. The results indicate that neither business scale nor education significantly affects the use of accounting information. Conversely, business age and accounting training demonstrate a notable impact on this utilization. In summary, it is crucial for MSME stakeholders to take into account the educational qualifications of MSME owners or managers, as their educational level can influence the effective application of accounting information, which is vital for business development. Additionally, to steer MSMEs towards improved practices, it is essential for these enterprises to enhance their accounting processes through the implementation of an accounting information system. This system encompasses various elements, including decision-making and operational functions. Consequently, MSMEs that effectively leverage accounting information can promote their business growth, which ultimately benefits the government, as increased MSME revenues are linked to higher state income through tax contributions.
Pengaruh Likuiditas, Ukuran Perusahaan, dan Konservatisme Akuntansi terhadap Kualitas Laba Rassya Islamay Arivia; Syaiful Syaiful
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.v2i4.2581

Abstract

This study aims to evaluate the effect of liquidity, firm size, and accounting conservatism on earnings quality. Using a population of manufacturing companies listed in 2021-2022, the research sample was taken through purposive sampling technique, resulting in 56 companies that met the criteria. Data analysis was carried out using multiple linear regression techniques using SPSS. The results showed that the variables of liquidity and accounting conservatism had no significant effect on earnings quality, while company size had a significant positive effect on earnings quality. These findings indicate that firm size plays an important role in determining earnings quality, while liquidity and accounting conservatism factors may not have a direct impact in the context of the manufacturing companies studied.
Pengaruh Struktur Kepemilikan dan Struktur Modal terhadap Kebijakan Dividen dengan Nilai Perusahaan sebagai Variabel Moderasi Nela Nur Faridah; Rediyanto Putra
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.v2i4.2582

Abstract

This research was conducted to determine the influence of managerial ownership, institutional ownership, capital structure and company value on dividend policy as well as the moderating influence of company value on the relationship between managerial ownership, institutional ownership and capital structure and dividend policy. Based on quantitative research methods with purposive sampling techniques, 10 manufacturing sector companies in the consumer goods industry sub-sector were obtained on the IDX in the 2018-2022 period. The research results show that there is an influence between institutional ownership, capital structure and company value on dividend policy, while managerial ownership has not been able to influence dividend policy, and company value can moderate the relationship between institutional ownership and capital structure on dividend policy.
Prosedur Penggajian Karyawan pada PT Indonesia Bike Works Prisca Aprilia Pratama; Abdul Manan
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.v2i4.2596

Abstract

This research aims to find out what the employee payroll procedures are at PT Indonesia Bike Works.The data collection technique used is documentation techniques. The method used is a qualitative descriptive method. The results of this research state that PT Indonesia Bike Works in terms of employee payroll looks less structured and not carried out centrally, causing the potential for calculation errors and delays in salary payments. The results of this research conclude that PT Indonesia Bike Works has successfully implemented an integrated computerized system to manage employee working hours and payroll.
Analisis Kinerja Pengelolaan Dana Operasional Sekolah (BOS) pada SD GMIT 07 Oebufu Omega Ch Riwu; Anthon S.Y Kerihi; Cicilia A. Tungga
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.v2i4.2600

Abstract

This research aims to determine the management of School Operational Assistance (BOS) funds at GMIT 07 OEBUFU Elementary School based on the POAC Planning, Organizing, Implementing and Accountability management system. This research uses a qualitative descriptive research type using the Nvivo tool. The data sources used are primary data sources and secondary data sources with data collection techniques based on the results of interviews, observation, documentation and triangulation. The data analysis techniques used are data reduction, data presentation and drawing conclusions using the N-vivo 12 Plus software tool. The research results show that the performance of managing School Operational Assistance (BOS) funds at GMIT 07 Oebufu Elementary School is based on the Planning, Organizing, Implementing and Accountability (POAC) management system. The performance of managing school operational funds has been running quite well, however, in the process of managing boss funds, there are problems at the implementation stage where the school experiences delays in disbursement due to delays in reporting, this occurs due to changes in boss fund management rules, and system changes. reporting.
Pengaruh Green Accounting dan Dampak Lingkungan terhadap Keberlanjutan Operasional pada Perusahaan Manufaktur Octavia Dwi Sagita Sari; Putri Nadiya Puspitasari; Imeltiana Imeltiana; Maria Yovita R Pandin
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.v2i4.2603

Abstract

This study aims to analyze the influence of green accounting and environmental impact on the operational sustainability of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The method used is a quantitative method with data processing using SPSS. The study population includes 30 manufacturing companies listed on the IDX. The results of this study are that the green accounting variable has a significant influence on operational sustainability, while the environmental impact variable has a significant effect on sustainability. The green accounting and environmental impact variables have a significant effect simultaneously on operational sustainability.
Pengaruh Jumlah Wisatawan, Jumlah Objek Wisata terhadap Pendapatan Asli Daerah Kabupaten Lombok Utara Fathur Rahman; Suprianto Suprianto; Wahiddin Wahiddin
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.v2i4.2608

Abstract

This research aims to analyze "The Influence of the Number of Tourists, Number of Tourist Attractions on Original Regional Income of North Lombok Regency". The type of research used in this research is quantitative research with an associative approach. The type of data used in this research is time series data. The data was processed using the Eviews version 10 application using the Multiple Linear Regression analysis method. The results of this research show that partially the independent variable Number of Tourists (X1) has a significant effect on the dependent variable, namely Regional Original Income (Y). Meanwhile, the variable Number of Tourist Attractions (X2) has no significant effect on Original Regional Income (Y). Simultaneous test results Test (F) found that the independent variables (Number of Tourists and Number of Tourist Attractions) did not have a significant effect on the dependent variable, namely Regional Original Income (Y) of North Lombok Regency.

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