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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 Fundamental Mikro, Fundamental Makro Terhadap Nilai Perusahaan dengan Karakteristik Perusahaan, Kinerja Keuangan, Struktur Modal Variable pada Perusahaan Manufaktur yang Terdaftar Di BEI Tahun 2019-2023 Cailah Nasywa Afrila; Hwihanus Hwihanus
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.v3i1.2824

Abstract

Investigating the impact of micro and macro fundamentals on the value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023 is the purpose of this study. In this study, mediating factors include capital structure, financial performance, and firm characteristics. Firm size, Net Profit Margin (NPM), and Debt Ratio (DR) are examples of micro fundamentals, while GDP, inflation, and interest rates are examples of macro fundamentals. This study assesses the relationship between variables using path analysis based on SmartPLS. The results show that micro fundamentals significantly affect financial performance, capital structure, and firm characteristics, while macro fundamentals only affect capital structure. In addition, firm characteristics are proven to affect financial performance, but do not directly affect firm value. A company's financial performance greatly affects its value. The results show that strategic internal management and adaptation to macroeconomic changes are essential to increasing business value. This study helps stakeholders, including corporate management and policy makers, in building strategies that maximize firm value amidst increasingly complex global economic challenges and market competition.
Analisis Faktor-Faktor yang Mendorong Konsumen Berbelanja di Shopee Anisa Dwi Kiswati; Arpidah Ayu Syafitri; Hidayah Nabila Asnur; Yenni Samri Juliati Nasution
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.v3i1.2832

Abstract

Digital transformation (digitization) has penetrated almost all lines of people's lives, one of which is trade activities. Trading activities in this digital era are expressed by the emergence of e- commerce, one of which is Shopee. Shopee as an e-commerce in Indonesia does not stand alone, but there are other e-commerce that compete to dominate digital trading activities. Intense competition makes every e-commerce company compete to create features and services that are effective, efficient and make it easier to increase consumer transaction numbers. This research aims to find out what factors encourage consumers to shop at Shopee. The approach method used in this research is a quantitative approach involving 30 respondents who filled out a Google Form questionnaire which was distributed to Shopee users. The results of this research show that there are several factors that encourage consumers to shop at Shopee, these factors are social influence, offers and promotions, ease of access, price, trust and security, reviews and ratings, product quality, benefits of shopping at Shopee and service factor.
Analisis Rasio Keuangan untuk Mengukur Kinerja Keuangan Perusahaan Manufaktur pada Sektor Kimia di Indonesia Tahun 2019-2023 Siti Nurul Hidayati; Putri Rahayu; Diana Indah Sri Lestari P. A; Cholis Hidayati
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.v3i1.2855

Abstract

This research aims to evaluates a financial performance at PT Alkindo Naratama Tbk, PT Toba Pulp Lestari Tbk, and PT Tjiwi Kimia Paper Mill Tbk in the Indonesian chemical manufacturing industry for the 2019–2023 period using descriptive methodologies and a qualitative approach. In addition to other sources like articles and journals, secondary data was collected from the financial and annual reports of businesses listed on the Indonesia Stock Exchange (IDX). The results of the analysis show that PT Alkindo Naratama Tbk has excellent liquidity and operational efficiency, indicating the company's ability to meet short-term obligations and practice prudent asset management. The most successful business, as determined by ROA and ROE, is PT Toba Pulp Lestari Tbk, which makes efficient use of equity and assets. With the highest dividend and the lowest debt-to-asset ratio, PT Pabrik Kertas Tjiwi Kimia Tbk stands out in terms of funding stability and offers investors alluring rewards. In order to increase the competitiveness of Indonesia's chemical manufacturing industry, managers, investors, and policymakers should utilize this study's summary of financial performance as a strategic guide.
Dampak Penggunaan Media Pembelajaran Inovatif terhadap Peningkatan Pemahaman Konsep Akuntansi bagi Mahasiswa di Universitas 17 Agustus 1945 Surabaya Patricia Channelia Wea; Hwihanus Hwihanus
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.v3i1.2877

Abstract

This study analyzes the impact of innovative learning media on students' understanding of accounting concepts at the University of 17 August 1945 Surabaya. Using a qualitative approach, data were collected through in-depth interviews and participatory observations involving lecturers and students. The study examined media such as business simulations, animated videos, and case-based applications. Findings reveal that innovative learning media enhance student participation, simplify complex accounting concepts, and improve practical skills. Additionally, interactions between lecturers and students became more dynamic and engaging. Despite these benefits, challenges like limited technological resources and the need for adaptation time remain obstacles. This study highlights the importance of developing and integrating educational technology to support effective and relevant accounting learning.
Analisa Fundamental Makro dan Struktur Kepemilikan dengan Variabel Intervening Struktur Modal, Manajemen Laba, dan Kinerja Keuangan yang Berpengaruh terhadap Nilai Perusahaan Vera Rambu Nggonngi; Hwihanus Hwihanus
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.v3i1.2878

Abstract

The rapid development in the industrial world today has created intense competition among investors and business actors. Alongside economic growth, companies strive to showcase their best performance to enhance competitiveness, which often requires additional capital. This study aims to examine the influence of macro fundamentals, ownership structure, capital structure, earnings management, and financial performance on firm value. The results indicate that these variables have a significant impact on firm value.
Pengaruh Beban Pajak Tangguhan dan Perencanaan Pajak terhadap Manajemen Laba pada Perusahaan Sektor Teknologi dan Sektor Healthcare di Bursa Efek Indonesia Tahun 2019 – 2023 Evi Zumrotul Bustani; Made Dudy Satyawan
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.v3i1.2885

Abstract

The research conducted aims to determine the effect of deferred tax burden and tax planning on profit management in technology sector companies and healthcare sector companies listed on the Indonesia Stock Exchange (IDX). The research conducted used a period of 5 periods starting in 2019-2023. The population used includes the entire technology sector and healthcare sector listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The technique used in taking the sample used a purposive sampling technique with criteria set by the researcher so that a sample size of 31 companies was obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) website. The use of research data analysis methods is in the form of multiple linear regression analysis. The conclusion of this study shows that Deferred Tax Burden has an effect on Profit Management. While Tax Planning has no effect on Profit Management.
Analysis of Walet Business Revenue in Ambarawa Village Batu Ampar District Kubu Raya Regency Devi Triana; Mashudi Mashudi; F.Y Khosmas
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.v3i1.2965

Abstract

The swallow nest business in Ambarawa Village is growing, supported by the availability of large land and high demand for local and export markets. Although it is a side job, this business has great potential to increase income if managed well and supported by knowledge of proper maintenance techniques. This study aims to analyze the clarity of the capital used in the construction of the swallow house, the income of swallow entrepreneurs at each harvest, and the obstacles faced by swallow entrepreneurs. The population of this study consisted of 32 swallow entrepreneurs in Ambarawa Village with a sample of 15 entrepreneurs who had produced swallow nest harvests. The study used a qualitative descriptive method through direct communication techniques, observation, and documentation studies, as well as tools in the form of interview guidelines, observation sheets, and documentation. The results of the study showed that the capital for the swallow nest business varied, ranging from IDR 120,000,000 to IDR 370,000,000. The net income of swallow entrepreneurs also varied, ranging from IDR 4,550,000 to IDR 28,500,000 per month. The highest income reached Rp28,500,000, while the lowest income was Rp4,550,000. Swiftlet entrepreneurs face various obstacles, such as unstable weather, pests (cockroaches, birds, rats, and geckos), difficulty in obtaining building materials due to rural locations, uneven distribution of swiftlets, lack of assistance or counseling from the government, and declining prices of swiftlet nests.
Analisis Kinerja Ekonomi Makro dan Kinerja Perbankan Terhadap Stabilitas Perbankan Bank Umum Syariah di Indonesia: Sebuah Studi Empiris : Bank Panin Dubai Syariah dan Bank Aceh Syariah Rizki Rizki; Bakhtiar Efendi; Lia Nazliana Nasution
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.v3i1.3010

Abstract

The purpose of this study is to ascertain how banking and macroeconomic performance affect Indonesia's Sharia Commercial Banks' stability. Panel Regression is the technique employed. GDP, inflation, BI-Rate, ROA, CAR, assets, and BOPO are the independent variables that are used. Z-Score is utilized as the dependant variable in the meantime. The World Bank, Bank Indonesia, and financial records from Bank Aceh Syariah and Bank Panin Dubai were the sources of the data. The data used spans the years 2011 through 2024. The findings indicate that the Z-Score is positively impacted by GDP, inflation, BOPO, ROA, and CAR. In the meantime, Z-Score is negatively impacted by assets and BI-Rate.
Analisis Penjualan Parfum Berbasis E-Commerce pada UMKM Demanda Parfum Surabaya Zahra Embun Kusumaningtiyas; Nur Saidah Agustina; Rika Yuliastanti
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.v3i1.3016

Abstract

In the world of commerce, or commonly known as e-commerce, leveraging the development of internet technology is a significant step that can be very beneficial. E-commerce not only simplifies the sales information system process from manual to computerized but also changes the relationships and interactions of ordering, payment, and viewing products, allowing users to check transaction history anytime and anywhere. For this reason, the author tries to utilize the knowledge gained during university studies to analyze and design e-commerce for the Demanda parfum. The authors conducted an analysis and design for this study. Demanda Parfum is a business that offers various brands and types of perfumes. Seruni Parfum has a broad business idea to introduce perfume brands both from domestic and international markets. Over time, the number of perfume enthusiasts has been increasing, and companies with perfume sales concepts prioritize the needs of every individual. The authors analyzed the sales system in place at Seruni Parfum, which currently operates with a web-based system. At the perfume factory, monthly reports are still manually created in many cases. The transaction data processing is also done manually, meaning there is a possibility of errors and mistakes during writing and calculations. Therefore, e-commerce is needed to support these tasks, allowing sales to be conducted efficiently and generating reports accurately.
Pengaruh Free Float Terhadap Likuiditas Saham Pada Perusahaan LQ45 Yang Terdaftar Bursa Efek Indonesia Tahun 2019-2023 Vincensa Prisila Oktaviani; Anthon S.Y. Krihi; Maria Prudensiana L. Muga
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.v3i1.3019

Abstract

This study aims to determine the effect of the independent variables free float (FF) or shares circulating in the public and the control variables Return on Asset (ROA), Return on Equity (ROE) and Earning per Share (EPS) on the dependent variable, namely Stock Liquidity (TVA) which is measured by the level of stock trading volume in LQ45 Companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. This study is a study using a quantitative approach and the type of data used is secondary data sourced from the annual financial reports of LQ45 companies on the Indonesia Stock Exchange with an observation period of five years (2019-2023). The population in this study were 45 companies included in the LQ45 company and there were only 8 companies that were the research samples. This study uses panel data, namely a combination of time series and cross-section data using data analysis technique multiple linear analysis. Based on the results of the study and data analysis, it shows that partially the free float variable has a significant effect on stock liquidity, while the control variable return on assets (ROA) does not have a significant effect, return on equity (ROE) has a significant effect and earnings per share (EPS) has a significant effect on stock liquidity. Simultaneously, the free float variable, return on assets (ROA), return on equity (ROE) and earnings per share (EPS) together affect stock liquidity. The result of the determinant coefficient is 0.279, meaning that 27.9% of the stock liquidity variable can be explained by the free float variable, return on assets (ROA), return on equity (ROE) and earnings per share (EPS). The remaining 72.1% is explained by factors outside this research model.

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