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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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Analisis Kebijakan Fiskal terhadap Pertumbuhan Ekonomi di Indonesia Dian Novita Sari; Rouzatul Jannah; Yani Rizal; Puti Andiny; Safuridar Safuridar
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.v2i4.2689

Abstract

Fiscal policy is one of the main instruments used by the government to manage the economy. This research aims to analyze the fiscal policy on economic growth in Indonesia, focusing on domestic tax revenue, foreign tax revenue, and export taxes. The method used in this research is multiple linear regression. The data utilized consists of time series data from 2010-2023, sourced from official institutions such as the Central Statistics Agency (BPS) of Indonesia. The results of this study indicate that, simultaneously, domestic tax revenue, foreign tax revenue, and export taxes have a significant impact on economic growth in Indonesia. Meanwhile, on a partial basis, it shows that tax revenue has a positive and significant effect, non-tax revenue has a positive but insignificant effect, and export taxes have a negative and insignificant effect on economic growth in Indonesia.
Pengaruh Keterampilan, Potensi dan Relasi Sosial Usaha Penjahit Pakaian (Taylor) terhadap Peningkatan Pendapatan Keluarga di Kecamatan Nita Maria Alfonsa; Wilhelmina Mitan; Siktania Maria Diliana
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.v2i4.2694

Abstract

This research aims to examine the influence of skills, potential and social relations in the clothing tailoring business (Taylor) on increasing family income in Nita District. This research uses an associative approach with a form of causal relationship and uses a quantitative approach. The population and sample used in this research were clothing tailor business owners in Nita District. The data collection technique used a questionnaire distributed to every tailor in Nita District, a total of 30 respondents, where data analysis used multiple linear regression using the Statistical Package for the Social Sciences (SPSS). The results of this research show that partially skills have no effect on increasing family income, potential has an effect on increasing family income and social relations have no effect on increasing family income, and simultaneously potential skills and social relations have an effect on increasing family income.
Analisis Pengaruh Belanja Pemerintah Bidang Kesehatan dan Infrastruktur terhadap Indeks Pembangunan Manusia (IPM) di Provinsi Sumatera Utara Sarah E Simamora; Puti Andiny; Yani Rizal; Safuridar Safuridar
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.v2i4.2697

Abstract

This study aims to analyze the impact of government spending in the health and infrastructure sectors on the Human Development Index (HDI) in North Sumatra Province over the period 2014-2023. The independent variables in this study are health and infrastructure spending, while the dependent variable is HDI. Secondary data were obtained from the Central Bureau of Statistics (BPS) and the Directorate General of Fiscal Balance (DJPK). The analysis method used is multiple linear regression with the assistance of Eviews 10 software. The results indicate that health spending has a positive and significant effect on HDI, whereas infrastructure spending has a negative and insignificant effect on HDI. The F-test confirms that health and infrastructure spending simultaneously have a significant effect on HDI. The coefficient of determination (Adjusted R-squared) shows that the independent variables explain 80.63% of the variation in HDI. These findings highlight the importance of increasing and stabilizing budget allocation in the health sector to strengthen (HDI )in North Sumatra. This study suggests a need for budget consistency in the infrastructure sector to ensure its long-term impact on HDI.
Penerapan Sikap Profesionalisme Auditor pada Pemeriksaan Aset dan Kas KAP Rudiana Fibriani Naufal Maulana Waluyo; R Muh Syah Arief Atmaja
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.v2i4.2702

Abstract

The research objective is to evaluate the effectiveness of the audit process in ensuring the accuracy and completeness of financial statements and identifying the role of auditors in increasing the transparency and credibility of the company. The research method used is descriptive with an exploratory approach. The audit process involves four main stages: planning and designing the audit approach, testing controls and transactions, performing analytical procedures and detailed testing of balances, and completing the audit and issuing an audit report. The results show that a systematic and competent audit process can identify errors and irregularities in financial statements, improving the quality of information presented to users. Auditor professionalism, which includes competence, independence, and adherence to a code of ethics, plays an important role in conducting audits. Auditors from KAP Rudiana Febriani effectively check internal controls, conduct physical verification of fixed assets, and ensure the validity of proof of asset ownership. Audit as a tool to improve accountability and transparency in the company's financial management. Suggestions are given to improve auditors' training and professional development to ensure they remain competent and able to overcome challenges in the audit process.
Analisis Penerapan Tax Control Framework dan Kewajiban Perpajakan atas Pajak Pertambahan Nilai pada PT Cublak Suweng Moch. Yusril Ihza Mahendra; Ratna Anggraini Aripratiwi
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.2764

Abstract

The operational complexity of manufacturing companies has the potential to create gaps in tax non-compliance. Internal audits of tax aspects periodically and using a tax control framework-based approach can be carried out to ensure compliance with tax regulations and minimize tax risks. PT Cublak Suweng as a manufacturing company in Sidoarjo that has received the title of 100 Largest Taxpayers 2023. So this study aims to conduct a tax control framework analysis on tax obligations for VAT at PT Cublak Suweng. The method used is qualitative with a case study approach. The results obtained are that PT Cublak Suweng has fulfilled the components or framework of the tax control framework on tax obligations for VAT, and the framework can be carried out properly. However, further improvements are still needed to be more effective and optimal. This is because VAT reporting, in several Tax Periods, there are still frequent corrections.
Penggunaan Turunan Parsial untuk Analisis Risiko Keuangan dan Ekonomi Tiara Febrianti Br Panjaitan; Valeri Agatha Br Sihombing; Vauline Christin Octavia Siregar
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.2777

Abstract

Partial derivatives play an important role in analyzing the dynamics of financial and economic systems involving many variables. This research explores the application of partial derivatives in financial risk models, including calculating portfolio sensitivity, volatility analysis, and estimating value at risk. Apart from that, it is also applied to economic models to analyze the impact of changes in economic variables on aggregate output. The case studies involve the use of partial derivatives in the Black-Scholes model for financial options and the IS-LM model in macroeconomics. The research results show that this mathematical approach increases prediction accuracy and helps strategic decision making.
Pelatihan Perancangan Sistem Pencatatan Keuangan KAS Sederhana untuk UMKM Jastip Gilbert Alexander Hendrik Sipahelut; Jayus Amirullah Parera; Sri Rahayuningsih
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.2810

Abstract

This training is designed to equip jastip MSMEs with knowledge and skills in designing a simple cash financial recording system. By participating in this training, participants are expected to be able to increase the efficiency of business financial management, make better decisions based on accurate data, and ultimately, develop the jastip business
Determinan Kepatuhan Wajib Pajak dari Pemahaman Peraturan Perpajakan, Sanksi Perpajakan, dan Kualitas Pelayanan Fiskus Kamelia Putri; Nera Marinda Machdar
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.2818

Abstract

The largest source of income used to support all government activities is from taxes, ranging from employee salaries to infrastructure development. With the increasing number of taxpayers, both individual taxpayers and organizational taxpayers, the tax sector can anticipate increased revenue. This study aims to find and examine the effect of understanding tax regulations, quality of tax services, and tax sanctions on taxpayer compliance. This study uses the literature review method to analyze the reasons behind the explanatory variables. The theory behind this study is the theory of compliance and attribution. The results of the study show that the relationship between understanding tax regulations, quality of tax services, and tax sanctions on taxpayer compliance varies, so that a clear agreement has not been reached. This study provides a picture based on existing facts for further research using the variables of understanding tax regulations, quality of tax services, and tax sanctions.
Determinan Kepatuhan Wajib Pajak: Digitalisasi, Kesadaran, dan Pengetahuan Perpajakan Annisa Fatimatu Zahro; Nera Marinda Machdar
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.2819

Abstract

This study aims to analyze the influence of tax digitalization, taxpayer awareness, and tax knowledge on the level of taxpayer compliance in Indonesia. This study is based on the low level of tax compliance even though tax revenues have increased significantly thanks to digitalization. The method used is a literature review, with secondary data analysis from various relevant sources. The results of the study indicate that tax digitalization contributes positively to taxpayer compliance, facilitating reporting and reducing fraud. In addition, tax awareness and knowledge have also been shown to increase compliance, where taxpayers who understand their obligations tend to be more compliant. This study concludes that in order to increase taxpayer compliance, further efforts are needed to increase tax awareness and knowledge, as well as optimally utilize digital technology. The implications of the results of this study are important for tax policy in Indonesia to support increased state revenues.
Strategi UMKM di Alun – Alun Kidul Yogyakarta untuk Meningkatkan Kualitas Layanan dan Produk Penjualan Mutiara Agus Wahyuni; Hurian Kamela
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.2820

Abstract

The aim of this research is to analyze MSME strategies related to customer satisfaction with quality services and products. This study applies a quantitative approach. Fifty respondents from the MSME consumer population who buy food and drinks in the southern Alun - Alun area were involved in this research. The results show that better product service can increase customer satisfaction.  

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