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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 256 Documents
Pengaruh Cross Training dan Kontrak Psikologis terhadap Psychological Well-Being dan Kinerja Karyawan Mirza Norma Fitalia Rahmi; Irwansyah Irwansyah; Diana Lestari
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 3 (2023): September : 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.v1i3.614

Abstract

This study aims to provide an overview and empirical evidence of the impact of Cross Training and Psychological Contracts on Psychological Welfare and Employee Performance. The population and sample in this study only consisted of contract workers. Bankaltimtara Samarinda branch which has a total of 72 people. The analytical method applied is PLS (Partial Least Squares) analysis, which is a powerful method for conducting analysis because it is not based on many conjectures. The advantages of PLS ​​are that the sample size does not have to be large, the data used does not need to all have a multivariate normal distribution, and PLS can not only be used in fire theory, but can also describe the influence of latent variables. The results of the study show that cross training can have a significant impact on employee performance at Bank Altimtara which is supported by indicators that have high loading factor values. Cross training can have a significant impact on psychological well being at Bankaltimtara which is supported by indicators that have high loading factor values. Psychological Contracts can have a significant effect on employee performance at Bankaltimtara which is supported by indicators that have high category loading factor values. Psychological Contracts can have a significant impact on psychological well-being at Bankaltimtara which is supported by indicators that have high category loading factor values. Psychological Well Being has a significant impact on employee performance at Bankaltimtara which is supported by indicators that have high category loading factor values. Cross Training has a significant impact on employee performance mediated by psychological well being at Bankaltimtara which is supported by indicators that have high loading factor values. Psychological contracts have a significant impact on employee performance which is mediated by psychological well-being at Bankaltimtara which is supported by indicators that have high category loading factor values.
English For Tourism Industry: Descriptive Study On Economic Growth Appeal Taufiq Kurniawan; Ivan Suaidi; Ermawati Ermawati; Riza Laely Ikayanti
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 3 (2023): September : 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.v1i3.616

Abstract

In these recent years, tourism is one of the most pivotal sectors to be developed in improving the economy development in the world. The quick development of the tourism and hospitality industry can straightly influence the English language which is the most widely used and spoken language in international tourism in the twenty-first century, including Indonesia. The need for the English skills has a major role in tourism industry especially in supporting socio-economic development. The present paper highlights the importance of English in tourism industry as most of the communications in that sector is done in English. It also reveals how English is being widely used in hospitality as a support of the business progress. This study was conducted in measuring to what extend English becomes one of the most essential factors in improving the tourism industry and plays a significant role in developing economy in West Nusa Tenggara. Interviews and open questionnaires were then conducted as a part of data collection. Five different stakeholders supporting the tourism industry in West Nusa Tenggara were taken as research samples. The overview of the results and discussion was further discussed.
Audit Kepatuhan 2 Menilaian Kontrol Internal dalam Studi Literatur Gilbert Alexander Hendrik Sipahelut; Tri Ratnawati
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 3 (2023): September : 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.v1i3.619

Abstract

Internal audit is a series of processes and techniques in which employees within a company seek certainty about the accuracy of financial information and the course of operations in accordance with what has been determined. Besides increasing the reliability of information and ensuring compliance with management policies, the scope of work of internal audit also includes protection of company assets and assessment of whether resources have been carried out economically and efficiently. Thus it is very clear that internal audit has become a dominant tool for company leaders to monitor and oversee the course of the company's operational activities. Moreover, internal examiners (supervisors) certainly know more about all policies, procedures and various company issues in more detail than external examiners (public accountants).
Implementasi Prinsip Pembiayaan Pada Lembaga Keuangan Syariah Vani Hajari; Chuzaimah Batubara
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 3 (2023): September : 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.v1i3.625

Abstract

Islamic Financial Institutions (LKS) exist as an option and alternative to the needs of the community according to sharia and far from usury as it is in Islamic Financial Institutions (LKS). LKS comes with a concept and system that can meet the demands and needs of the community, with a profit and risk sharing system that prioritizes the principles of fairness and solidarity in doing business, both taking and taking risks. The basics in the LKS include the principle of saving or (al-wadi'ah), the principle of profit sharing including mudharabah and musyarakah, the principle of buying and selling which includes murabahah, salam and istishna, the principle of leasing (ijarah) and the principle of servitude. Including wakalah, kafalah, hawalah, rahn, qardh, sharf. The purpose of this article is to explain the implementation of financing principles in Islamic financial institutions. This study uses qualitative methods based on information gathering. The implementation of sharia principles in Islamic financial institutions is something that is very urgent and important to implement, which is the core of the operations of Islamic financial institutions. Fairness, Partnership, Transparency, Universal. Financing is one type of product and activity of Islamic banks in channeling funds to other parties whose operations are based on sharia principles.
PENGARUH PENGETAHUAN PRODUK DAN LIFESTYLE TERHADAP MINAT BELI PRODUK CREAM GLOW & LOVELY DI KOTA BIMA Nurul Magfirah; Kartin Aprianti
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 3 (2023): September : 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.v1i3.630

Abstract

This study aims to determine the effect of product knowledge and lifestyle on purchase intention of cream glow & lovely in Bima City. The approach used in this research is using an associative approach. The sample in this study was 96 respondents. The data collection techniques used were observation, questionnaires, and literature study. Data analysis techniques used were validity and reliability tests, classical assumption tests, multiple linear regression analysis, correlation coefficients, coefficients of determination, t tests, and F tests processed using the Statistical Product and Service Solution (SPSS) version 20 program. The results showed that product knowledge (X1) and lifestyle (X2) partially and simultaneously have a significant effect on the interest in buying cream glow & lovely products in Bima City with an effect of 56.8%.
Faktor-faktor yang mempengaruhi Profitabilitas Perusahaan : Perputaran Modal Kerja, Perputaran Kas, Perputaran Persediaan, Perputaran Aset Tetap dan Perputaran Piutang Denisa Salsabila Viyanis; Adira Oktaviani Tita Nurjanah; Khalisa Fahira; Avivah Shafa Nada; Tri Yulaeli
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 3 (2023): September : 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.v1i3.632

Abstract

Company Profitability is the company's ability to generate profit or profit. Profitability is the net result of various management policies and decisions. Profitability will provide the final answer about the effectiveness of company managers and provide an overview of the effectiveness of company management. Profitability can be interpreted as the company's ability to generate profits. According to R. Agus Sartono (2001: 122) profitability is the company's ability to earn profits in relation to sales, total assets and own capital. The company considers that the problem of profitability is more important regarding company profits, where companies that have large profits cannot reflect that the company operates efficiently. To assess the profitability of the company using solvency, current ratio and turnover receivables. This article reviews the factors that affect company profitability, namely: Working Capital Turnover, Cash Turnover, Inventory Turnover, Fixed Asset Turnover and Accounts Receivable Turnover in a study of financial management literature. The purpose of writing an article is to build a hypothesis on these variables so that they can be used for further research. The results of this review article are: Working Capital Turnover has an effect on Company Profitability, Cash Turnover has an effect on Company Profitability, Inventory Turnover has an effect on Company Profitability, Fixed Asset Turnover has an effect on Company Profitability and Accounts Receivable Turnover has an effect on Company Profitability
Pengaruh Metacognition, Motivation, Dan Behavior Terhadap Hasil Belajar Metode Perkuliahan Daring Selama Pandemi Covid-19 (Studi Pada Mahasiswa Akuntansi Kota Bandar Lampung) Shafa Alana Chrisman; Agus Zahron Idris
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 3 (2023): September : 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.v1i3.634

Abstract

The purpose of this research is to examine and analyze the effect of covid-19 pandemic on metacognition, motivation, and behavior in students performance. This research was conducted with accounting students from Bandar Lampung as subjects. The type of research in this study is quantitative data using tabulation results from questionnaires. The population in this study were accounting students at Lampung University, Bandar Lampung University, and Teknokrat University in Bandar Lampung. The data collection technique in this study used non-probability sampling with purposive sampling approach and obtained 225 respondents. Methods of data collection using questionnaires Analysis of the research data using SPSS as a calculation tool. The results of the study show that COVID-19 has an effect on the metacognition, motivation, and behavior of accounting students in Bandar Lampung.
Optimalisasi Kinerja Dosen Berbasis Quality Of Work Life Nindya Faradiba; Adya Hermawati; Soedjono Soedjono
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 3 (2023): September : 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.v1i3.637

Abstract

This study aims to determine the effect of Quality of Work Life on Lecturer Performance through strengthening Organizational Commitment. The population in this study were all lecturers working at Insitut Teknologi Sains dan Kesehatan RS dr. Soepraoen Malang. The sampling technique used in this study is Nonprobability Sampling with a total of 71 respondents and the data is processed through Smart Partial Least Square (PLS) software. The results of this study indicate that the better the Quality of Work Life, the more it will contribute to the lecturer performance of Insitut Teknologi Sains dan Kesehatan RS dr. Soepraoen Malang. Likewise with the Quality of Work Life which is getting better it will contribute to the organizational commitment of lecturers. It was also found in this study that organizational commitment which was still low could not contribute to improving the lecturer performance of Insitut Teknologi Sains dan Kesehatan RS dr. Soepraoen Malang. And organizational commitment has not been able to play a role in mediating the relationship between Quality of Work Life and lecturer performance of Insitut Teknologi Sains dan Kesehatan RS dr. Soepraoen Malang.
Analisis Sistem Informasi Akuntansi Berdasarkan ISAK 35 Pada Organisasi Nonlaba (Studi Kasus Pada Paroki Hati Yesus Yang Mahakudus Ili) Brigitha Laura; Wilhelmina Mitan; Siktania Maria Dilliana
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 3 (2023): September : 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.v1i3.642

Abstract

This study aims to determine the application of information systems for the Parish of the Most Holy Ili Heart of Jesus based on the applicable Interpretation of Financial Accounting Standards (ISAK) 35. The design of this study is descriptive qualitative with data collection techniques in the form of observation, documentation and interviews. The type of data in this study is a type of qualitative data with primary data sources and secondary data sources. Data analysis in this study was in the form of data collection, data reduction, data display and verification. The results of this study indicate that the accounting information system applied to Ili's Sacred Heart of Jesus Parish has met several accounting information system indicators, namely human resources, equipment, forms and records. However, procedures and reports are still not in accordance with the accounting information system indicators. The accounting information system at Ili's Most Holy Heart of Jesus Parish also has not produced complete financial reports, only in the form of profit and loss statements and balance sheets and is not in accordance with the provisions of the ISAK 35 standard.
Pengaruh Kemudahan, Keamanan, Resiko Dan Promosi, terhadap Keputusan Penggunaan Shopee Paylater Di Solo Raya Rizqi Akbar
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 3 (2023): September : 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.v1i3.645

Abstract

This study aims to determine the effect of convenience, security, promotion risks on the decision to use shopee paylater in Solo Raya. This research is a quantitative study, the population used is shopee paylater users who are in Solo Raya. Sampling in this study used purposive sampling techniques totaling 97 respondents. The data of this study were taken using a questionnaire. Meotde data analysis used validity and reliability tests, classical assumption tests and multiple linear regression tests using the spss23 program. The results of this study show that partially convenience does not have a significant effect on usage decisions, while security, risk, promotion, have a significant positive effect on usage decisions.

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