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
Pengaruh Inflasi, Tingkat Suku Bunga, Rasio Profitabilitas dan Rasio Solvabilitas Terhadap Return Saham Alfinantul Qoni’ah; 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.v2i4.2622

Abstract

This study aims to test the effect of inflation, interest rates, profitability ratios and solvency ratios on stock returns. By using a sample of 70 company samples to analyze profitability ratios and solvency ratios as well as inflation and interest rate data during the 2019-2023 period. Testing is done using multiple linear analysis. The results of the analysis state that the profitability ratio and solvency ratio affect stock returns. This research can be useful for companies to maintain company performance and investors in observing stock returns. The limitations in this study are the lack of test methods and research periods.
Dampak Pembangunan Bendungan Meninting Terhadap Kondisi Sosial Ekonomi Masyarakat di Desa Bukit Tinggi Kecamatan Gunung Sari Kabupaten Lombok Barat Rahmad Danang Prayogo; Siti Sriningsih; Adhitya Bagus Singandaru
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.v2i4.2623

Abstract

The growth of the creative economy in East Lombok Regency presents significant potential for creating jobs and enhancing local competitiveness. The production value in this sector serves as an important indicator for measuring the contribution of the creative economy to the overall economy, while investment plays a crucial role in driving innovation and production capacity. This study aims to analyze the impact of creative economy growth, production value, and investment on labor absorption in East Lombok Regency. This research is a quantitative descriptive study using primary data. The analysis results show that the growth of the creative economy significantly influences labor absorption, reduces unemployment, and increases community income. However, production value and investment do not demonstrate a significant effect on the welfare of workers in the region. Nevertheless, an increase in production value is expected to support the growth of the creative economy sector.
Pengaruh Kualitas Pelayanan terhadap Kepuasan Pelanggan pada Coffee Shop Cold N Brew Medan Johannes Mario Nainggolan; Agus Mariani Saragih; Erwinsyah Simanungkalit; Jumjuma Jumjuma; Nursiah Nursiah
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.v2i4.2627

Abstract

In the midst of the development of an increasingly urban and lifestyle-oriented society, the Coffee Shop business is one of the fastest growing businesses. Coffee shops are no longer just a place to drink coffee, but also a place to socialize, work, study, or just relax. In this increasingly competitive coffee shop business, service quality is the key to differentiating one coffee shop from another. Good service quality can create a positive experience for customers and encourage them to return as indicators of customer satisfaction. This study aims to determine the effect of service quality on customer satisfaction at Coffee Shop Cold n Brew Medan. This study uses a quantitative approach with the analysis technique simple linear regression, respondents as a data source as many as 98 people. Data collection using questionnaire techniques. The results showed that service quality has a significant effect on customer satisfaction. The implication of this research is the importance of Coffee Shop to continue to improve its service quality in order to maintain and increase customer satisfaction and have competitiveness in the Coffee Shop industry.
Pengaruh Citra Merek dan Kualitas Produk Sunscreen Azarine terhadap Kepuasan dan Loyalitas Konsumen Rika Fadhila; Efni Siregar; Desri Wiana; Sarah Rouli Tambunan; Vivianti Novita
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.v2i4.2631

Abstract

Skincare is a skin care product that has the benefit of maintaining healthy skin and treating various skin problems. Most people in Indonesia consider skincare to be a very important need, this is proven by the significant growth in skincare sales every year. One type of skincare that is popular is sunscreen. One of the local sunscreen brands that is widely used is Azarine. Azarine is a local Indonesian brand that focuses on skin care and body care which was founded in 2002. Azarine was founded by PT. Wahana Cosmetics Indonesia. This research aims to examine the direct and indirect influence of brand image and product quality of Azarine sunscreen on consumer satisfaction and loyalty in a case study of students majoring in Business Administration, Medan State Polytechnic. The research method used in this research is a quantitative method with non-probability sampling techniques. The data sources used are primary data obtained from questionnaires and secondary data obtained from the results of literature studies. The analysis approach used is Partial Least Square (PLS) with the help of SmartPLS 3.0 software. The theory used in this research is the theory of brand image, product quality, consumer satisfaction, and consumer loyalty.
Pengaruh Pelatihan dan Pengalaman kerja terhadap Kinerja Karyawan dengan Motivasi Sebagai Variabel Intervening Fairuz Denaya Hafnidafitri; Azkia Nurfadilah; Linda Therecya Sianturi; Muhamad Satria Nur Hakim; Muhammad Zaky; Ni Nyoman Sawitri
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.v2i4.2645

Abstract

The study's overarching goal is to determine whether, and to what extent, employee motivation mediates the relationship between training and performance, as well as between performance and experience on the job and training, and between experience and performance on the job and work motivation. The material for this study came from a variety of online resources, including libraries, databases, and research tools like. Google Scholar, Mendeley, and open access e-journals and books. The results provide support for hypothesis H1, which states that training increases work motivation. Additionally, there is a positive and statistically significant effect of job experience on motivation, lending credence to hypothesis H2. Further evidence that motivation positively affects performance was uncovered, lending credence to hypothesis H3. Furthermore, both training and job experience have a positive and significant effect on performance, lending credence to hypotheses H4 and H5, respectively.
Penerapan Good Corporate Governance dalam Meningkatkan Kinerja Keuangan Perusahaan Eva Naura Maharani; Afriansyah Mufthi Akbar; Jovita Lituhayu Maheswari; Suwarsit Suwarsit
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.v2i4.2647

Abstract

Globalization and rapid economic growth encourage companies to implement effective and sustainable management practices to remain competitive in a dynamic business environment. One strategic approach to improving company performance is good corporate governance (“GCG”) which is an important element in achieving sustainable growth and improving financial performance. The implementation of good GCG is believed to have a positive impact on the company's financial performance, through increased transparency and accountability, making it easier for stakeholders, including investors, to assess the health of a company. In Indonesia, the implementation of GCG is a major focus to increase public trust, especially after several cases of management failures that resulted in significant financial losses. The regulations implemented by the Financial Services Authority (“OJK”) aim to strengthen supervision so that companies comply with international standards. However, there are still challenges in implementing consistency across sectors. This study uses qualitative methods to understand in depth how the implementation of GCG affects a company's financial performance as well as its supporting and inhibiting factors. This research is expected to help companies in Indonesia in developing more effective strategies to achieve long-term business goals and create sustainable added value for all stakeholders.
Pengaruh Pendapatan Asli Daerah dan Belanja Modal Terhadap Pertumbuhan Ekonomi dan Kesejahteraan Masyarakat di Provinsi Sumatera Utara Sarah Enjelita Simamora; Dewi Purnama Sari Br Marbun; Fatin Hanifah Zahra; Asnidar Asnidar; Ahmad Ridha
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.v2i4.2660

Abstract

This study aims to analyze the effect of Regional Original Income (PAD) and capital expenditure on economic growth and community welfare in North Sumatra Province from 2009 to 2023. Economic growth is considered an essential indicator in assessing regional productivity, while community welfare is measured using the Human Development Index (HDI), which includes health, education, and purchasing power. This research utilizes secondary data from the Central Statistics Agency (BPS) and the Directorate General of Fiscal Balance. Path analysis examines the direct and indirect effects of PAD and capital expenditure on economic growth and community welfare. The result shows that PAD has a significant positive effect on economic growth and community welfare. Conversely, capital expenditure shows a negative but insignificant effect on economic growth and a positive but insignificant effect on community welfare. This study recommends optimizing capital expenditure and improving PAD management to support more sustainable development.
Perhitungan Harga Pokok Produksi Melalui Metode Full Costing dalam Industri Tahu Putra Gunung Jimat Regita Eriska Dewi; Nazwa Aulia Triyani; Fanny Nur Qhotimah; Yuni Astuti Tri Tartiani
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.v2i4.2662

Abstract

This study aims to calculate the cost of production (COP) using the full costing method at Tahu Putra Gunung Jimat Factory located in Depok. This factory produces tofu with soybeans as the main raw material and faces challenges in accurately calculating the COP to set the right selling price and maintain profitability. The full costing method is used to include all production costs, both fixed and variable, which consist of raw material costs, direct labor costs, and factory overhead costs. The results show that the total monthly production cost amounts to Rp 330,861,458, with the cost of production per tofu unit calculated at Rp 812.15. The full costing method enables the factory to have a comprehensive view of the expenses incurred in the production process, allowing it to determine more accurate selling prices and adopt more effective market strategies. These findings align with previous studies, highlighting the importance of this method for Small and Medium Enterprises (SMEs) to sustain competitiveness and business continuity. The study also suggests that future research should consider the impact of production volume on fluctuations in the cost of production.
Analisis Komparatif Akad Muzara'ah dan Mukhabarah dalam Sistem Bagi Hasil Pertanian: Perspektif Hukum Islam Farah Qalbia; M. Reza Saputra
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.v1i3.2664

Abstract

This research aims to analyze the comparison between Muzara'ah and Mukhabarah contracts in the agricultural profit-sharing system from the perspective of Islamic law. Both contracts represent forms of cooperation between landowners and cultivators aimed at increasing farm productivity and farmers' welfare. The research method employed is a literature study with a qualitative approach, analyzing various Islamic literature sources, including the Quran, Hadith, and fiqh books. The results show that although Muzara'ah and Mukhabarah share some similarities, there are significant differences in terms of seed provision, operational cost distribution, and risk bearing. Muzara'ah involves seed provision by the landowner and shared risk, while in Mukhabarah, the cultivator provides the seeds and bears all the risk. This research also reveals differences of opinion among scholars regarding the pillars and conditions of both contracts. In conclusion, both Muzara'ah and Mukhabarah can be effective solutions to increase agricultural productivity and farmers' welfare, with the choice of contract depending on the conditions and agreements between the parties involved.
Prosedur Penggajian Karyawan pada PT. Berkah Mawla Nafiah (BMN) Group di Kota Surabaya Vidi Astutik; Priyo Utomo
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.v2i4.2684

Abstract

This research aims to determine the payroll process that occurs at PT. BMN GROUP in the city of Surabaya. The data collection methodology uses a descriptive method and then analyzed using a certain method which produces a picture of something by utilizing qualitative data. Payroll system at PT. Berkah Mawla Nafiah (BMN) Group is based on calculations based on the total number of employee working hours per day, then salaries will be paid every month by multiplying the total number of working hours in one month by the total employee salary per day using Excel to find a global calculation. In providing employee salaries, updates using the payroll application are needed to facilitate employee salary calculations as a form of modernization effort in the employee payroll process so as to create effective and efficient payroll procedures.