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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 287 Documents
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Apakah Inflasi, Pendapatan Pajak Daerah, dan Pengeluaran Pemerintah Mempengaruhi Pertumbuhan Ekonomi? Analisis Makroekonomi di Pulau Jawa April Kurniawan
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.v3i1.3092

Abstract

The growth of Gross Regional Domestic Product (GRDP) as a benchmark for a region's economic growth is closely linked to regional tax revenue and government expenditure, as these policies are components of aggregate demand, whose increase will drive GRDP growth. On the other hand, inflation is an economic phenomenon that is always intriguing to discuss, particularly regarding its broad impact on economic growth. This study aims to analyze the impact of inflation, regional tax revenue, and government expenditure on economic growth across provinces in Java Island from 2010 to 2019. The data analysis method used is Vector Autoregression (VAR) analysis, employing EViews 10 software. The study's findings indicate that inflation has a significant positive effect on economic growth. Meanwhile, regional tax revenue and government expenditure have a positive but not significant impact on economic growth. As a fiscal policymaker, the government must be cautious in managing the state revenue and expenditure budget, ensuring that sectors prone to price increases in goods and services are carefully monitored. Additionally, the government should continue to optimize regional tax collection while maintaining efficient spending to increase government savings, which are essential for development, particularly in opening economic sectors in underdeveloped areas.
Studi Kelayakan Bisnis pada Usaha Pembuatan Batu Bata dari Bekas Tanah Galian di Desa Muara Pijoan Kabupaten Muaro Jambi Hadi Pratama Ariansyah; Efni Anita; Neneng Sudharyati
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.v3i1.3096

Abstract

This research, titled Business Feasibility Study of Brick Manufacturing from Excavated Soil in Muara Pijoan Village, Muaro Jambi Regency, is motivated by the challenges faced by craftsmen in managing brick production, particularly concerning the diminishing availability of clay raw materials and the necessity for products to comply with Indonesian National Standards (SNI). The study aims to comprehensively analyze the management of the business, operational costs, and the potential profits that can be obtained from brick manufacturing in the village. To achieve this objective, the research employs methods that include field observations and interviews with business operators, allowing the researcher to understand the production processes and management practices implemented in this venture. The research results show that the brick-making business in Muara Pijoan Village is managed efficiently, producing 20,000-40,000 bricks per cycle with a net profit of around 30%. Monthly operational costs reach Rp 10,000,000, including excavator rental and employee meals. This business is considered feasible, with the initial capital of Rp 40,000,000 already paid off, and its strategic location supports easy access. The production and quality of the bricks meet market demand, making this business have good prospects for future growth.
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan dan Struktur Modal terhadap Nilai Perusahaan: (Studi Empiris pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar pada Bursa Efek Indonesia (BEI) Periode 2019 – 2023) Eko Putranto; Martini Martini
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.v3i1.3110

Abstract

This research was conducted with the aim of analyzing profitability, liquidity, company size and capital structure. This research was conducted on Property and Real Estate Sector Companies listed on the Indonesia Stock Exchange for the 2019- 2023 period. The sampling method in this research used a purposive sampling method with a sample of 40 companies in the property and real estate sector that met the sample criteria. This research uses multiple linear regression analysis techniques and uses the SPSS version 22.0 test tool. The results of this research show that the variables profitability and company size have no effect on company value, while liquidity and capital structure have a negative effect on company value.
Pengaruh Dewan Komisaris, Dewan Direksi, dan Komite Audit terhadap Profitabilitas : (Studi Empiris pada Perusahaan Sub Sektor Bank yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023) Winda Oktaviani; Agoestina Mappadang
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.v3i1.3115

Abstract

This study was conducted with the aim of analyzing the board of commissioners, board of directors and audit committee. This study was conducted on Banking Companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The sampling method in this study used the purposive sampling method with a sample of 44 Banking Companies that had met the sample criteria. This study used multiple linear regression analysis techniques and used the SPSS version 22.0 test tool. the results of this study indicate that the variables of the board of commissioners, board of directors, and audit committee do not affect the financial performance of banking companies.
Pengaruh Gaya Hidup, Citra Merek, Media Sosial, dan Store Atmosfer Terhadap Keputusan Pembelian Konsumen pada Outlet Eiger Rajawali Palembang Mario Tambos; Idham Cholid
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.v3i1.3116

Abstract

The purpose of this study was to determine the effect of Lifestyle, Brand Image, Social Media and Store Atmosphere on Purchasing Decisions at the Eiger Rajawali Palembang Outlet. The research sample was selected through a purposive sampling method with the slovin formula and produced 382 samples aimed at respondents who had purchased at the Eiger Rajawali Palembang Outlet. The research data were obtained from a questionnaire with a Likert scale, which was then analyzed by multiple regression analysis through the SPSS Statistics 23 apk. Based on the partial test (t-test), the research findings showed that Lifestyle and Brand Image had a significant effect on purchasing decisions, as seen from the sig value of 0.000 <0.05 and 0.000 <0.05. Social Media and Store Atmosphere did not have a significant effect on purchasing decisions, as seen from the sig value of 0.032> 0.05 and 0.0972> 0.05. The findings of the simultaneous test (F test) show that lifestyle, brand image, social media and store atmosphere have a significant effect on purchasing decisions, as seen from the sig value of 0.000 <0.05. The Determination Coefficient Test produces an Adjusted R Square of 0.245, meaning that the independent variable affects the dependent variable by 24.5%, and the remaining 75.5% from other factors.
Pengaruh Dewan Komisaris, Komite Audit, Ukuran Perusahaan, dan Leverage Terhadap Profitabilitas : (Studi Empiris Pada Perusahaan Sub Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2019 – 2023) Renny Sintawati; Prita Andini
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.v3i1.3125

Abstract

This study aims to determine the effect of the Board of Commissioners, Audit Committee, Company Size, and Leverage on Profitability in Financials Banking sector companies listed on the Indonesia Stock Exchange for the 2019 – 2023 period of 105 companies. The data used in this study were obtained from financial statement data and annual reports. The population in this study are property and real estate sector companies listed on the Indonesian Stock Exchange. The sampling technique used was purposive sampling method and obtained 215 sample data from 43 companies. The analysis technique used in this study is multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 22. The results of this research show that the Board of Commissioners, Audit Committee, and Leverage does not have a significant effect on Profitability, while Company Size has an effect on Profitability.
Pengalaman Petani Garam dalam Memanfaatkan Digitalisasi sebagai Strategi Meningkatkan Pendapatan M. Rofik; Faisol Faisol; Ida Elisa
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 1 (2026): Maret: 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.v4i1.3776

Abstract

This study aims to explore and understand the experiences of Madurese salt farmers in utilizing digitalization as a strategy to increase income. The method used in this study is a qualitative method with a phenomenological approach, focusing on the subjective experiences of farmers in dealing with and interpreting the use of digital technology. The results of this study indicate that the understanding and utilization of digitalization among Madurese salt farmers is still in its early stages. Some farmers still view digital technology as a social communication tool, while others are beginning to utilize it for marketing, accessing price information, and making economic decisions. The use of WhatsApp and Facebook helps expand markets, improve bargaining power, and open up opportunities for increasing income, although it has not been implemented consistently and in a structured manner. However, the benefits of digitalization have not been felt evenly due to differences in digital literacy, age, experience, and limited internet network infrastructure. These findings are expected to provide a basis for the government and stakeholders to design digital literacy training and online marketing assistance to optimize and equitably utilize technology among farmers.
Synergy of Digital and Financial Literacy in Building a Resilient Financial Ecosystem in Indonesia Ahmad Wahyudin; Faisol Faisol; Ugroseno Damara Prasadhana Handoyo
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 1 (2026): Maret: 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.v4i1.3780

Abstract

This study aims to analyze the relationship between digital literacy and financial literacy in strengthening a resilient and inclusive national financial ecosystem in Indonesia. As the financial landscape increasingly shifts toward digitalization, the integration of technological competence and financial awareness becomes a critical factor in ensuring economic stability and inclusive growth. Using a quantitative research approach, data were collected from 200 active users of digital financial services through a structured questionnaire. The data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method to test the validity, reliability, and causal relationships among variables. The results reveal that both digital literacy and financial literacy have a positive and significant influence on the development of a robust and inclusive financial ecosystem. Furthermore, the interaction between these two literacies strengthens individuals’ ability to make informed financial decisions, utilize digital platforms effectively, and contribute to financial inclusion. The findings highlight that the synergy between digital and financial literacy is essential for creating a sustainable financial system capable of adapting to technological disruption and economic uncertainty. This study contributes theoretically by integrating digital literacy into financial inclusion models, and practically by emphasizing the importance of joint initiatives among government, financial institutions, and educational organizations in promoting literacy-based empowerment. In conclusion, enhancing digital and financial literacy simultaneously is a strategic step toward building an inclusive, secure, and resilient financial ecosystem in the digital era.
Merawat Kearifan Lokal Lamaholot : Studi pada UMKM Qwatex Handycraf Brigita Elisabet KR. Uran
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 1 (2026): Maret: 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.v4i1.3821

Abstract

East Flores Regency possesses a rich diversity of local wisdom, including ikat weaving, oral traditions, and various cultural practices that hold significant potential for development within the creative economy sector. The utilization of this local wisdom by Micro, Small, and Medium Enterprises (MSMEs) not only contributes to improving community welfare but also serves as a means of cultural preservation. This study aims to analyze the role of Qwatex Handycraft MSME in preserving Lamaholot local wisdom while simultaneously acting as a driver of the local economy. The research employs a descriptive qualitative approach, with data collected through interviews and document analysis. Data analysis is conducted through the stages of data reduction, data display, and conclusion drawing. The findings reveal that Qwatex Handycraft plays a strategic role in cultural preservation by developing ikat-based products combined with modern design innovations. In addition, this MSME contributes to the local economy by empowering weaving artisans and surrounding communities, thereby creating employment opportunities and increasing income levels. Another significant role is its educational function, introducing cultural values to younger generations through creative products that align with contemporary trends. However, the business still faces several challenges, including limited capital, low digital literacy, and restricted market access. Therefore, continuous support from the government and relevant stakeholders is needed, particularly in terms of capacity building, financial facilitation, and strengthening marketing strategies, so that MSMEs based on local wisdom can develop sustainably and remain competitive.
Analisis Pengaruh Environmental Cost Dan Effective Tax Rate Terhadap Nilai Perusahaan Subsektor Batubara Yang Terdaftar Di Bursa Efek Indonesia (Periode 2020-2024) Apriliando Al'nurdinsyah; Lilis Lasmini; Novy Trianthy Noegraha
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 1 (2026): Maret: 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.v4i1.3836

Abstract

This study aims to examine the impact of environmental costs and effective tax rates on the firm value of companies in the coal subsector listed on the Indonesia Stock Exchange during the 2020–2024 period. The study employs a quantitative approach using secondary data and purposive sampling, yielding 100 observations from 20 companies. The results show that environmental costs have a significant negative effect, while the effective tax rate has no significant effect on firm value. These findings indicate that external factors, such as macroeconomic dynamics and fluctuations in global commodity prices, are more dominant in influencing firm value than internal factors.

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