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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 287 Documents
Pengaruh Gaya Kepemimpinan, Disiplin dan K3 terhadap Kepuasan Kerja Karyawan di PT Darmasindo Intikaret Rahayu Rahayu; Winda Kristiyani Br Purba; Aisyah Siregar; Willy Cahyadi
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.v4i2.4023

Abstract

The rubber processing manufacturing company PT Darmasindo Intikaret Tebing Tinggi is encountering more and more intense competition. So, managing human resources, the company's most valuable asset, is a top priority alongside meeting financial and operational goals. In human resource management, employee happiness is a key performance measure. Leadership style, discipline, and K3 are all variables that this study hopes to identify and examine in some detail. This research falls under the category of development studies and employs a quantitative methodology. This research makes use of both primary and secondary sources for its data. Findings from both primary and secondary sources are used into this research. People who work in production at PT. Darmasindo Intikaret were the subjects of this research. According to the results of the complete sampling method, the milling production staff consists of 34 individuals. In this study, the entire population is employed as a sample. The data analysis techniques utilised in this study included reliability and validity tests, tests for classical assumptions like normality and multicollinearity and heteroscedasticity, and tests for multiple regression, determination coefficients, and hypotheses like the F and T tests. Leadership style significantly and positively affects employee job satisfaction, according to the study's results. There is a favourable and statistically significant relationship between discipline and employee job satisfaction, and K3 is no exception. Employees' happiness on the job is influenced by a number of factors, including leadership style, discipline, and K3. The significance of enhancing the quality of leadership style, discipline, and 3 in boosting employee job satisfaction in a firm, particularly manufacturing companies, can be demonstrated by doing this study.
Tinjauan Etika Bisnis Islam dalam Praktik Jual Beli Komoditas Karet di Desa Gurun Tuo, Kecamatan Mandiangin Rana Puan Anjelina; Kemas Imron Rosadi; Firman Syah Noor
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.v4i2.4026

Abstract

The practice of buying and selling rubber commodities in Gurun Tuo Village has not fully aligned with Islamic business ethics principles, particularly regarding honesty (ṣidq), gharar (uncertainty), and justice (‘adl). This condition has the potential to disadvantage one of the parties, especially farmers as the main producers. Therefore, this study aims to analyze the practice of rubber trading and assess its conformity with the principles of Islamic business ethics. This research employed a qualitative approach using observation, interviews, and documentation as data collection techniques. Rubber farmers, collectors, and other related parties in Gurun Tuo Village were selected as informants. The collected data were analyzed descriptively to describe the actual conditions in the field. The results showed that several practices were still inconsistent with Islamic business ethics principles, such as the lack of transparency in determining quality and prices, the presence of gharar elements in the weighing process, and inequality in price determination that affected fairness for farmers. Nevertheless, some business actors had attempted to implement honesty in transactions. This study concludes that the practice of rubber commodity trading in Gurun Tuo Village has not fully complied with Islamic business ethics principles, especially in terms of honesty (ṣidq), justice (‘adl), and the prohibition of gharar. Factors influencing these conditions include internal factors such as socio-cultural, economic, and educational aspects, as well as external factors in the form of weak village institutions. However, the implementation of Islamic business ethics can be improved through transparency, education, and strengthening institutions such as cooperatives.
Pengaruh Perceived Organizational Support and Work Engagement Terhadap Kinerja Karyawan Dengan Komitmen Organisasi Sebagai Variabel Mediasi pada UMKM Kasongan, Bantul, Yogyakarta Efrat Tirta Wijaya; Sri Rahayu; Ra Vidia Gati
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.v4i2.4027

Abstract

This study aims to analyze the effect of Perceived Organizational Support (POS) and Work Engagement on employee performance with organizational commitment as a mediating variable at SMEs in Kasongan, Bantul, Yogyakarta. This research was motivated by the importance of improving employee performance in the SME sector, which still faces various challenges, such as low employee engagement, suboptimal organizational support, and weak organizational commitment. This study employed a quantitative approach using a survey method. The population of this research consisted of employees working in SMEs in Kasongan, Bantul, Yogyakarta. The sampling technique used was purposive sampling with a total of 150 respondents. Data were collected through questionnaires using a Likert scale. The data analysis method used was Structural Equation Modeling based on Partial Least Square (SEM-PLS). The results showed that Perceived Organizational Support had a positive and significant effect on employee performance. However, Work Engagement did not have a significant direct effect on employee performance. In addition, Perceived Organizational Support and Work Engagement were found to have a positive and significant effect on organizational commitment. Organizational commitment also had a positive and significant effect on employee performance. The mediation test results indicated that organizational commitment partially mediated the effect of Perceived Organizational Support on employee performance and fully mediated (full mediation) the effect of Work Engagement on employee performance. This study implies that improving organizational support and strengthening organizational commitment are important strategies for enhancing employee performance in the SME sector, particularly in SMEs in Kasongan.
Pengaruh Literasi Keuangan terhadap Perilaku Konsumsi Generasi Milenial di Kota Banda Aceh dengan Faktor Demografis sebagai Variabel Moderator Hemma Marlenny; Puji Aryani; Muhammad Alfian Aldi
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.v4i2.4028

Abstract

The millennial generation holds a strategic role in the economy but is prone to consumptive behavior due to low financial literacy. This study aims to analyze the influence of financial literacy on the consumption behavior of the millennial generation in Banda Aceh City, and to test the role of demographic factors (education, occupation, and income) as a moderating variable. A quantitative approach was employed using a survey method on 100 respondents aged 28–43, selected through random sampling. Data were analyzed using simple linear regression and Moderated Regression Analysis (MRA). The results indicate that financial literacy has a significant and positive influence on consumption behavior. Another finding is that demographic factors were unable to significantly moderate this relationship. However, simultaneously, all variables in the model significantly influence Consumption Behavior, contributing 92.8% of the variation. These findings underscore the importance of increasing financial literacy as a dominant strategy for promoting more rational consumption behavior among the millennial generation.
Kesenjangan Literasi Keuangan Remaja Kota Gorontalo Berdasarkan Status Ekonomi: Miskin, Hampir Miskin, dan Berpenghasilan Tinggi Rierind Koniyo; Juniarti, Gita Juniarti; Fatmawaty Damiti
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.v4i1.4056

Abstract

This descriptive qualitative research analyzed the financial literacy gap among six adolescents in Gorontalo City. They are divided into three groups, namely poor families, families on the verge of poverty, and rich families. This study uses a narrative inquiry approach by looking at the experiences of adolescents and their families in managing finances. The purpose of this study is to show adolescents' practical experience in financial management behavior. This experience became the basis for analyzing adolescent financial literacy in each group. The results of the study show that there are different needs for financial literacy, ranging from the need to survive to efforts to accumulate wealth. Teenagers from poor families tend to implement cost savings and manage money on a daily basis. Meanwhile, teens from wealthy families show a broader understanding, not only managing daily needs, but also starting to learn to plan long-term goals. They are encouraged to set savings targets together in order to realize their dreams and understand the basics of asset management. Groups on the brink of poverty are in the middle and need literacy about financial resilience and the ability to buy goods with the best value. The biggest risk for the wealthy group is impulse buying due to social pressures. Therefore, financial literacy education needs to be differentiated according to the economic conditions of students, ranging from survival to investment and insurance.
Peran Mediasi Literasi Keuangan Syariah terhadap Kinerja Keuangan UMKM: Perspektif Kompetensi, Fintech, dan Pengendalian Internal Mohammad Ridwan; Sukamto Sukamto; Sulistyo Suharto
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.v4i1.4071

Abstract

This study aims to analyze the influence of manager competence, financial technology, and internal control systems on MSME financial performance, both directly and indirectly through Sharia financial literacy as a mediating variable. This study uses a quantitative approach with an exploratory design. Primary data were obtained by distributing questionnaires to 400 MSMEs in Semarang City selected using a purposive sampling technique. Data analysis was conducted using SEM-PLS. The results show that manager competence and financial technology have a positive and significant influence on MSME financial performance, while internal control systems do not have a significant direct influence. Manager competence, financial technology, and internal control systems are proven to have a positive and significant influence on Islamic financial literacy. Furthermore, Sharia financial literacy has a positive and significant influence on MSME financial performance and is able to mediate the influence of manager competence, financial technology, and internal control systems on MSME financial performance. These findings confirm that Sharia financial literacy is a strategic capability that plays a role in transforming an organization's internal resources into improved financial performance. This research contributes to the development of the Resource-Based View and Dynamic Capability theories and offers a model for improving the financial performance of MSMEs based on Islamic financial literacy.
Pengaruh Pengeluaran Pemerintah, Upah, Inflasi, Pendidikan dan Pengangguran terhadap Perekonomian dan Dampaknya terhadap Kemiskinan di Kawasan Teluk Tomini Iren Syahrein Paris; Syarwani Canon; Sri Indriyani S. Dai
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.v4i1.4086

Abstract

This study aims to analyze the effect of government expenditure, wages, inflation, education, and unemployment on the economy and their impact on poverty in the Tomini Bay Region. The study uses panel data from 10 regencies/cities with secondary data obtained from the Central Bureau of Statistics (BPS). The analytical method employed is a simultaneous equation model. The results show that government expenditure and education have a positive and significant effect on the economy. Wages have a negative and insignificant effect, while inflation and unemployment have a positive but insignificant effect on the economy. The economy has a positive and significant effect on poverty, indicating that economic growth has not yet been inclusive. Wages have a negative and significant effect on poverty, whereas inflation and unemployment have a negative but insignificant effect. These findings indicate that economic growth has not been fully capable of reducing poverty evenly, therefore policies focusing on equitable social welfare are needed.