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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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Peran Penerapan ESG terhadap Kinerja Keuangan Perbankan pada Negara Terdampak Tekanan Ekonomi Global Dian Fajarini; Emi Maimunah; Irma Febriana
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.v4i1.3839

Abstract

This study aims to analyze the effect of the implementation of ESG (Environmental, Social, and Governance), global economic pressures reflected through inflation and exchange rates, as well as bank size on banking performance proxied by Return on Assets (ROA). In addition, this study also aims to examine whether the implementation of ESG is capable of mitigating the impact of global economic pressures on banking performance in countries affected by global economic pressures. The research period covers 2015–2024, with the banking sectors in Indonesia, Brazil, South Africa, the Philippines, and India as the research objects. The results indicate that the ESG variable has a negative and significant effect on banking performance. The exchange rate variable is found to have a positive and significant effect on banking performance. Meanwhile, the inflation and bank size variables do not show any effect on banking performance. Furthermore, the findings also reveal that the ESG–exchange rate moderation variable has a positive and significant effect on banking performance. These findings indicate that the implementation of ESG is able to mitigate the impact of global economic pressures originating from exchange rate fluctuations on banking performance in the five countries affected by global economic pressures.
Membangun Customer Loyalty pada Bank Komersial: Peran Mediasi Trust dalam Relationship Quality dan Customer Intimacy Jefry Akbar Izul Haq; Mochamad Nurhadi; Reza Tianto; Mochamad Anang Karyawan
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): 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.v4i2.3805

Abstract

This study is driven by digital transformation and the rapid growth of financial technology, which have increased customer expectations and intensified competition in the banking industry, making customer loyalty more difficult to maintain. Therefore, relationship quality and customer intimacy are considered crucial in building trust as the foundation of customer loyalty. This study examines the effects of relationship quality and customer intimacy on customer loyalty, with trust as a mediating variable among commercial bank customers in Surabaya and its surrounding areas. A quantitative approach with an explanatory research design was employed, involving 150 respondents who were selected through purposive sampling. Data were collected through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) implemented in SmartPLS 4.0. The results show that relationship quality and customer intimacy have positive and significant effects on both trust and customer loyalty, while trust also exerts a significant effect on customer loyalty. Furthermore, trust partially mediates the relationship between relationship quality and customer loyalty, but does not mediate the relationship between customer intimacy and customer loyalty. These findings suggest that customer loyalty is shaped through both a trust-based (cognitive) pathway and an emotional closeness pathway. Therefore, banks should strengthen relationship quality and enhance personalized services to foster stronger customer loyalty.
Efektivitas Penerapan Sistem dan Prosedur Akuntansi Aset Tetap pada Dinas Perhubungan Kota Medan Indira Indah; Syafrida Hani
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): 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.v4i2.3870

Abstract

This study aims to analyze the effectiveness of the implementation of fixed asset accounting systems and procedures at the Department of Transportation of Medan City. The research employs a qualitative approach with a descriptive method to gain an in-depth understanding of actual field conditions. Data were collected through observation, interviews, documentation, and literature review, involving four informants directly engaged in fixed asset management. The results indicate that the implementation of fixed asset accounting systems and procedures has been relatively effective, as reflected in the execution of asset management stages in accordance with applicable regulations and the utilization of information technology-based systems. These systems support more structured recording and reporting processes. However, the effectiveness has not been fully optimized due to several constraints encountered during implementation. Factors influencing effectiveness include the quality of human resources, the use of technology, data completeness, and coordination among work units. The identified challenges involve data inaccuracies, limited user competence, weak internal control, and technical issues within the system. These conditions affect the quality of financial reports, particularly in terms of accuracy and timeliness, and also influence the effectiveness of internal control. This study contributes by identifying key issues and highlighting the importance of improving system quality and human resource capacity to support more effective and accountable fixed asset management.
Analisis Hukum Ekonomi Syariah terhadap Praktik Pinjaman Online: Tinjauan Unsur Riba,Gharar dan Tadlis pada Aplikasi Adapundi di Dusun Kebonan Kecamatan Gumukmas Firdatul Halimah; Muhammad Hamdi
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): 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.v4i2.3905

Abstract

This study aims to evaluate the practices of online lending on the Adapundi platform in Kebonan Village, Gumukmas District, through a Sharia Economic Law review focusing on the elements of Riba (usury), Gharar (uncertainty), and Tadlis (deception). Utilizing a qualitative field research method with a normative-empirical approach, data were gathered through observations of application functionality and in-depth interviews with debtors to dissect contract structures and information transparency. The findings reveal a significant discrepancy between digital representation and the reality of fund disbursement, where customers often receive funds that have been deducted upfront (discounting) yet remain burdened with the obligation to repay the full initial nominal amount. This practice is identified as containing elements of Gharar fil Miqdar due to the lack of clarity regarding the actual nominal received , Riba Qardh in the deduction of fees that lack a fair compensation basis ('iwadh) , and indications of Tadlis through misleading visual strategies within the application. These findings emphasize that such transaction mechanisms violate the principle of absolute consent (An-Taradin) and create structural imbalances or injustice (Dzulm) that harm the community. This study recommends the need for strengthening public literacy and transforming fintech service systems to align with the values of Islamic economic justice.
Analisis Pengaruh Inflasi, Suku Bunga dan Indeks Produksi Industri terhadap Pertumbuhan Ekonomi Indonesia Pascapandemi (2018-2025) Nugroho, Farhan; Alkena Sae Hafizah; Adzra Andriana; Anggun Mustika Anggraeni; Alfian Fadillah; Ahmad Setiawan Nuraya
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): 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.v4i2.3926

Abstract

This study aims to analyze changes in Indonesia’s economic cycle patterns in the post-pandemic period, as reflected in inflation, interest rates, and the industrial production index over the 2018–2025 period. The study adopts a quantitative approach employing a multiple linear regression model. The data utilized consist of secondary time-series data obtained from Bank Indonesia and the Central Statistics Agency (Badan Pusat Statistik). The empirical results indicate that, simultaneously, the explanatory variables exert a statistically significant effect on economic growth. Partially, interest rates and the industrial production index demonstrate a positive and statistically significant influence. In contrast, inflation does not exhibit a statistically significant effect at the 10% significance level. The coefficient of determination (R-Squared) of 0.9327 suggests that the model possesses substantial explanatory power in accounting for variations in Indonesia’s economic growth. The descriptive analysis indicates that Indonesia’s economy experienced a contraction of -2,07% in 2020 due to the COVID-19 pandemic, followed by a gradual recovery throughout the 2021–2025 period. These findings imply that post-pandemic shifts in Indonesia’s economic cycle patterns are more prominently driven by interest rate policy measures and real sector recovery relative to the role of inflation.  
Ekonomi Dunia dalam Tinjauan Teori Realitas Terintegrasi (IRT): Dari Akumulasi Entropi Menuju Keseimbangan Global M. Shoim; La Himmah il Princess Choris
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): 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.v4i2.3932

Abstract

The contemporary global economy faces a profound paradox: global Gross Domestic Product (GDP) growth and technological innovation are reaching all-time highs, yet inequality, climate crisis, and geopolitical instability are simultaneously worsening. This article employs Integrated Reality Theory (IRT) as an analytical framework to diagnose the systemic roots of this paradox. By mapping the global economy onto five IRT variables—Energy (E), Information (I), Entropy (S), Consciousness (C), and Evolution (v)—this article demonstrates that the world's economic architecture is experiencing a fundamental disequilibrium: exponential growth in E and I is not matched by adequate management of S. The accumulation of entropy, manifested in three dimensions—global debt, ecological degradation, and social polarization—has reached a critical point where every addition of energy and information only exacerbates systemic instability. This article offers a paradigmatic reorientation through the enhancement of C as the primary strategy for reducing S, while proposing the policy framework of Techno-Spiritual Based Developmentalism (TSBD) as a middle path between market fundamentalism and state fundamentalism. The function Φ = (E × I / S) × C is treated as a heuristic model for diagnosis, not a deterministic law. IRT opens the possibility for developing an economic model that integrates material efficiency, ecological sustainability, and ethical reflexivity into a unified systemic framework.
Strategi Pemasaran UMKM Kerupuk dalam Meningkatkan Daya Saing dan Keberlanjutan Usaha: Studi Kasus di Tempat Usaha Kerupuk Poli Ibu Irsyat Agustina Nur Qomariah; Sri Redjeki; Denok Mugi Hidayanti
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): 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.v4i2.3950

Abstract

This study aims to analyze the marketing strategies implemented by Mrs. Irsyat’s Poli Crackers MSME in Sukowono Village, assess their contribution to business competitiveness, and examine their role in supporting business sustainability. The study employed a qualitative approach with a case study method conducted in Sukowono Village, Sukowono District, Jember Regency. Research informants included the business owner, employees, consumers, and resellers selected through purposive sampling. Data were collected through in-depth interviews, observation, and documentation, then analyzed using the Miles and Huberman model consisting of data reduction, data presentation, and conclusion drawing. Data validity was ensured through source triangulation, technique triangulation, and member checking. The findings indicate that the MSME applies relatively simple marketing strategies adapted to local market conditions, including product quality improvement, competitive pricing, utilization of local distribution channels through small shops and resellers, and word-of-mouth promotion. These strategies have proven effective in increasing competitiveness, as reflected by higher sales, growing customer numbers, and the product’s distinctive taste advantage. Furthermore, the strategies contribute to business sustainability through sales stability, customer loyalty, and gradual business growth. Nevertheless, several challenges remain, including limited capital, labor shortages, and the underutilization of digital technology. Therefore, more innovative and technology-based marketing strategies are needed to support sustainable business development.
The Strategic Role of Relationship Marketing in Sustaining Long-Term Customer Value: Evidence from Customers in Yogyakarta Salamatun Asakdiyah
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): 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.v4i2.3951

Abstract

This study aims to analyze the strategic role of relationship marketing in sustaining long-term customer value among customers in Yogyakarta. A quantitative approach with an explanatory research design was employed. Primary data were collected through questionnaires distributed to 160 respondents selected using purposive sampling. Respondents were at least 17 years old, had purchased or used the company’s products or services at least twice within the last six months, and had experience interacting with the company through direct or digital channels. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that relationship marketing has a positive and significant effect on customer trust and customer satisfaction, both of which positively influence customer loyalty. Customer loyalty, in turn, significantly affects long-term customer value. Relationship marketing also directly influences long-term customer value, although indirect effects through trust, satisfaction, and loyalty provide stronger explanations. These findings confirm that relationship marketing is a strategic approach for building valuable long-term relationships. The study contributes to relationship marketing, commitment-trust, and customer value theories while providing managerial implications for sustaining business performance in competitive markets.  
Pengaruh Suku Bunga Bank Indonesia terhadap Nilai Tukar Rupiah terhadap Dolar As (IDR/USD) di Indonesia Periode 2021-2026 Theresia Imelda Nelly Sianipar; Muhammad Ihsan Noviansyah; Viona Priskila Naftali Manurung; Saniyyah ‘Ulyaa; Namira Farahdiva; Ahmad Setiawan Nuraya
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): 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.v4i2.3960

Abstract

This study aims to analyze the effect of the Bank Indonesia interest rate on the Indonesian rupiah exchange rate against the United States dollar during the 2021–2026 period. A quantitative approach was employed using monthly time-series data obtained from official sources. The analysis was conducted using multiple linear regression with the assistance of EViews software. The dependent variable in this study was the rupiah exchange rate against the US dollar, while the independent variables included the Bank Indonesia interest rate, inflation, money supply (M2), and the Federal Reserve interest rate (Fed Rate). Prior to regression estimation, all data were tested for stationarity using the Augmented Dickey-Fuller (ADF) test to ensure compliance with time-series analysis requirements. Furthermore, the model was evaluated through classical assumption tests, including normality, heteroscedasticity, multicollinearity, and autocorrelation tests, to verify the validity and reliability of the estimation results. The findings reveal that the Bank Indonesia interest rate has a significant effect on the rupiah exchange rate, with a probability value of 0.0223. This result indicates that changes in the domestic interest rate can influence movements in the rupiah exchange rate against the US dollar. In contrast, inflation, money supply (M2), and the Fed Rate were found to have no significant effect on the rupiah exchange rate during the study period. Moreover, the classical assumption tests confirmed that the regression model satisfied all required criteria, indicating that the estimated results are reliable and can serve as a reference for economic policy formulation.
Akad Jual Beli dalam Fiqih Muamalah: Studi Komparatif Fathul Qarib dan Fathul Mu’in Arisma Damayanti; Muhammad Hamdi
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): 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.v4i2.3965

Abstract

This study aims to analyze and compare the concept of sale and purchase contract in Fathul Qorib and Fathul Mu’in as two important references in Islamic commercial jurisprudence within the Shafi‘i school. This research employs a qualitative approach using a library research method by examining literature relevant to the discussion of sale and purchase contracts. The findings show that both books view sale and purchase as a contract of exchanging property for property that results in the legal transfer of ownership. The validity of the contract is determined by the fulfillment of the pillars and requirements of sale and purchase, including the contracting parties, the sighat in the form of offer and acceptance, and the object of the transaction, which must be clear, lawful, beneficial, and deliverable. Fathul Qorib explains the concept of sale and purchase briefly and systematically, particularly regarding definitions, requirements of goods, prohibition of usury, khiyar, salam, rahn, and debts. Meanwhile, Fathul Mu’in provides a broader and more analytical explanation, covering the requirements of contracting parties, various forms of khiyar, prohibited transactions such as usury, ihtikar, and najasy, as well as disputes in sale and purchase. Thus, Fathul Qorib serves as a basic foundation, while Fathul Mu’in expands the discussion more applicatively. Both books complement each other in understanding sale and purchase contracts comprehensively.

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