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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 331 Documents
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Analisis Literasi Keuangan dan Perilaku Keuangan terhadap Pengelolaan Keuangan Pribadi dan Uji Beda Antar Semester pada Mahasiswa Akuntansi FEB UNTAN Lutfi Amin; Rudy Kurniawan; Ira Grania Mustika
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.v3i2.4219

Abstract

This study aims to analyze the influence of financial literacy and financial behavior on personal financial management and to examine the differences in financial literacy, financial behavior, and personal financial management among accounting students across semesters at the Faculty of Economics and Business, Universitas Tanjungpura. This research employed a quantitative approach using descriptive and verificative methods. Data were collected through questionnaires distributed to 118 respondents consisting of 30 second-semester students, 34 fourth-semester students, and 54 sixth-semester students. Data analysis was conducted using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, and the Kruskal-Wallis test with the assistance of IBM SPSS Statistics 27. The results showed that financial literacy and financial behavior have a positive and significant effect on students’ personal financial management. Furthermore, the Kruskal-Wallis test indicated that there were no significant differences in the levels of financial literacy, financial behavior, and personal financial management among second-, fourth-, and sixth-semester students.
Analisis Dampak Harga Minyak Dunia terhadap Stabilitas Makroekonomi Indonesia: Pendekatan Vector Autoregression (VAR) Vonni Cahyani; Sri Maryati; Edi Ariyanto
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 4 (2025): 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.v3i4.4319

Abstract

This study aims to analyze the impact of world oil prices on Indonesia's macroeconomic stability represented by the BI Rate, the rupiah exchange rate, and inflation during the 2018–2025 period. Fluctuations in world oil prices, acting as a source of external shocks, have the potential to affect the economy through changes in production costs, distribution, and economic activity. The study employs a quantitative approach using monthly time-series data comprising 96 observations. The Vector Autoregression (VAR) method is used to identify dynamic relationships among the variables. The results indicate no long-term relationship between world oil prices, the BI Rate, the rupiah exchange rate, and inflation. VAR estimates suggest that world oil prices do not significantly affect the BI Rate, the rupiah exchange rate, or inflation. Impulse Response Function analysis reveals that the responses of these three variables to world oil price shocks are temporary, with the variables eventually returning to equilibrium. Forecast Error Variance Decomposition results further show that the contribution of world oil prices to explaining variations in the BI Rate, the rupiah exchange rate, and inflation is relatively small. These findings indicate that Indonesia's macroeconomic stability during the study period was influenced more by domestic factors than by fluctuations in world oil prices. The study's results can serve as input for economic policy formulation in the face of global uncertainty.
Pengaruh Kemiskinan, Indeks Pembangunan Manusia, dan Pertumbuhan Ekonomi terhadap Indeks Pembangunan Ketenagakerjaan di Indonesia Berta, Helira Elma; Maryati, Sri; Ariyanto, Edi
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 4 (2025): 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.v3i4.4321

Abstract

This study examines the effects of poverty, the Human Development Index, and economic growth on the Labor Development Index across Indonesian provinces during 2020-2024. The issue is important because labor development reflects not only employment opportunities, but also labor quality, productivity, welfare, protection, and regional institutional capacity. The study uses balanced panel data consisting of 34 provinces over five years, producing 170 observations. The dependent variable is the Labor Development Index, while the independent variables are the poverty rate, the Human Development Index, and economic growth measured by the growth rate of gross regional domestic product. Data are analyzed using panel regression in Stata through pooled ordinary least squares, fixed effect, and random effect models. The individual effect test, Breusch-Pagan Lagrange multiplier test, and Hausman test indicate that the Fixed Effect model is the most appropriate specification. The final estimation uses Cluster-Robust standard errors at the provincial level. The results show that the Human Development Index and economic growth have positive and statistically significant effects on the Labor Development Index, whereas poverty has a positive but statistically insignificant coefficient. These findings imply that improving labor development requires more than reducing poverty. It also needs stronger human development and inclusive regional economic growth that can create productive and decent work.
Analisis Transparansi Pengelolaan Alokasi Dana Desa Berdasarkan Permendagri Nomor 20 Tahun 2018 di Desa Mojorangagung Sidoarjo Nikmatul Lailiyah; Chairil Anwar; Dian Fahriani; Kafidin Muzakki
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 4 (2025): 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.v3i4.4359

Abstract

This study aims to analyze the transparency of Village Fund Allocation (ADD) management based on the Regulation of the Minister of Home Affairs (Permendagri) Number 20 of 2018 in Mojorangagung Village, Sidoarjo. This research employed a descriptive qualitative approach to examine the phenomenon under study. Data were collected through observation, interviews, and documentation involving the Village Head, Village Secretary, Financial Affairs Officer, Village Consultative Body (BPD), and community representatives. Data were analyzed using the Miles and Huberman model, while data validity was ensured through source and technique triangulation. The results indicate that the management of Village Fund Allocation has been implemented in accordance with the stages of village financial management, namely planning, implementation, administration, reporting, and accountability. However, the transparency of Village Fund Allocation management has not been optimal. Financial information has not been fully disclosed to the public due to the absence of information boards or billboards, while the village website only provides information on the Village Budget (APBDes) without presenting budget realization reports and accountability information. This study concludes that the transparency of Village Fund Allocation management in Mojorangagung Village has not fully complied with the provisions of Permendagri Number 20 of 2018. Therefore, optimizing public information media is necessary to improve transparency and public access to village financial management information.
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.
Pengaruh Governance terhadap Firm Value dengan Institutional Ownership sebagai Variabel Moderasi pada Perusahaan Cyclicals dan Non-Cyclicals di BEI 2021-2023 Elda Furi Lestari; Ambar Kusumaningsih
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 1 (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.v4i1.3975

Abstract

The study investigates the impression of governance on firm value, along with the moderating contribution of institutional ownership, among companies operating in the consumer cyclicals and consumer non-cyclicals scope registry on the Indonesia Stock Exchange (IDX) over the 2021-2023 term. Drawing on a specimen of 42 companies and 126 observations, a quantitative panel data methodology was adopted, by data gathered through purposive sampling. The Bloomberg Governance Score was used to measure governance, Tobin's Q served as a representative for firm value, institutional ownership was the tempering variable, and firm size, leverage, and profitability were involved as control variables. Model appointment was executed adopting the Chow and Hausman Tests in EViews 14, revealing that the Random Effects Model (REM) outperformed suitable estimation approach. The results reveal that governance has a negligible affect on firm value. Moreover, institutional ownership is incapable of intensiying the link between governance and firm value. Based on these outcomes, ESG-based governance signals remain unexplored optimally absorbed by investors in the Indonesian capital market; hence, reinforcing governance reporting standards and enhancing investor ESG literacy are considered essential steps toward integrating non-financial information into investment decision-making.
Analisis Perilaku Konsumsi Generasi Z terhadap Keputusan Menggunakan QRIS Farhan Taufiqurrahman; Ladi Wajuba Perdini Fisabilillah
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.v4i2.4053

Abstract

The study aims to analyze the influence of consumption behavior, projected through cultural, social, personal, and psychological factors, through Generation Z's decision to use the Quick Response Code Indonesian Standard (QRIS). The focus subjects were taken from undergraduate students of Economics at Surabaya State University from 2021 to 2024 who are active users of QRIS. Using an associative quantitative approach using primary data to be collected using an online questionnaire distribution. The data analysis technique applied Structural Equation Modeling–Partial Least Square (SEM-PLS) using SmartPLS 4 software. The results of the study showed that four factors of consumption behavior, namely cultural factors, social factors, personal factors, and psychological factors, have a positive and significant impact on students' decisions to use QRIS. Evaluation of the F-square value F2 shows that psychological factors (internal motivation, perceived ease, security, and trust) are the most dominant predictors with the largest effect value of 0.434 in influencing the decision to adopt this digital payment system technology. These findings indicate that a combination of students' internal motivation, the digital culture inherent in the campus environment, and the demands of practicality in Generation Z's lifestyle strengthen the decision to use QRIS in daily economic activities.  
Pengaruh Alokasi Dana Desa dan Pendapatan Asli Desa terhadap Belanja Desa di Desa-Desa Kecamatan Bone Raya Wahyu Tomaili; Lukfiah Irwan Radjak; Mentari Ariesta Iyonu
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.v4i2.4091

Abstract

This study analyzes the effect of Village Fund Allocation (ADD) and Village Original Revenue (PADes) on village expenditure in the villages of Bone Raya District, Bone Bolango Regency. The research was motivated by two fiscal phenomena: PADes remained very small and unequal across villages, while relatively similar ADD allocations did not produce similar development expenditure outcomes. A quantitative causal-associative approach was applied using secondary data from APBDes realization reports for four villages—Alo, Bunga, Mootayu, and Mootinello—during 2023–2025. The data consisted of 36 quarterly observations and were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination. The regression result shows that ADD has a positive and significant effect on village expenditure, with a coefficient of 0.844 and a significance value of 0.000. PADes has a positive but insignificant effect, with a coefficient of 0.065 and a significance value of 0.064. Simultaneously, ADD and PADes significantly affect village expenditure, explaining 56.7% of its variation. These findings indicate that village expenditure in Bone Raya District remains highly dependent on government transfers, while PADes has not yet become a decisive source of village fiscal capacity. Strengthening local revenue generation, asset management, BUMDes development, and participatory budgeting is therefore essential to improve fiscal independence and expenditure effectiveness.
Strategi Pengembangan Technopreneurship Mahasiswa di Era Digital: Kajian Literatur tentang Pendidikan Kewirausahaan, Literasi Digital, dan Inkubasi Bisnis Putri Intan Sustoro; Bunga Nur Aulina; Flora Anjelika Safitri; Makmur Sujarwo
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.v4i2.4093

Abstract

Advances in digital technology are driving universities to prepare students who are not only capable of becoming job seekers but also job creators through technology-based ventures. Technopreneurship has become a key approach because it combines entrepreneurial skills, technology, creativity, and innovation to create products or services with economic value. This study aims to analyze strategies for developing student technopreneurship in the digital era through entrepreneurship education, digital literacy, and business incubation. The method used is a literature review employing a descriptive qualitative approach through the examination of various scientific journals, books, and relevant academic sources. The findings indicate that entrepreneurship education serves as the foundation for shaping students’ mindset, motivation, and skills as prospective technopreneurs. Digital literacy supports students’ ability to leverage social media, e-commerce, digital platforms, and information technology to expand markets and enhance business efficiency. Meanwhile, business incubation serves as a mentoring mechanism that bridges university learning with real-world business practices. Thus, the development of student technopreneurship must be carried out in an integrated manner through practice-based curricula, the strengthening of digital skills, business mentoring, and collaboration with the government, industry, investors, and the business community.  
The Impact of Tax Knowledge, the Adoption of Electronic Tax Filing, and Tax Penalties on Individual Taxpayers’ Compliance in Filing Annual Tax Returns Hollines Luahambowo; Muhammad Rizal; Ngadi Permana
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.v4i2.4113

Abstract

This study examines how tax knowledge, the use of e-filing systems, and the enforcement of tax penalties influence individual taxpayers’ compliance in filing annual tax returns. Tax compliance is a critical factor for the sustainability of government revenue, yet public compliance rates remain suboptimal. The research employs a quantitative approach with an associative causal design, involving 131 respondents in West Jakarta selected through convenience sampling. The instrument, consisting of a questionnaire with 34 items, was tested for validity and reliability and then analyzed using multiple linear regression with the aid of SPSS. The results of the analysis indicate that tax knowledge, the use of e-filing, and tax penalties have a positive effect—both partially and simultaneously—on compliance with annual tax return filing. These findings underscore the need to improve tax literacy, strengthen the e-filing system, and ensure consistent enforcement of penalties to encourage compliance. This study provides an empirical basis for the development of more inclusive and efficient tax policies and supports the government’s strategy to optimize state revenue by raising taxpayer awareness and fostering a sense of responsibility.

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