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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
Implementasi Penyajian Laporan Keuangan Entitas Non Laba Ditinjau Dari Interpretasi Standar Akuntansi Keuangan No.35 (Isak 35): (Studi Pada Mts Al-Kautsar Boarding School Sidoarjo) Fifin Tasyfiyatur Ruchiyah; Maulidah Narastri
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.v1i3.657

Abstract

This study is aimed to define consistency in financial reporting which discussed about preparation and presentation of financial statements, the components of financial statements according to ISAK 35 only. Its consist of: cashflow, notes, and postion. This research is qualitative research. Data are collected by interviews and observations..Analysis process consisting of reduction data, presentation data and conclusions. The result show that the report doesn’t obey ISAK 35 yet.
Pengaruh Pengalaman Magang, Kompetensi Mahasiswa Dan Lingkungan Kerja Terhadap Minat Menjadi Akuntan Publik Kartina Muliasari; Sari Andayani
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.v1i3.658

Abstract

The purpose of this research is to examine, demonstrate, and analyze the influence of internship experience, students' competence, and work environment on the interest of accounting students in state universities in Surabaya to become public accountants. This research uses primary data in the form of a questionnaire. The sample used consisted of 93 respondents, with sample determination using the proportionate stratified random sampling method. The analytical method used in this research is multiple linear regression analysis with the assistance of the SPSS program for calculations. The results of this research indicate that internship experience does not have an influence on the interest of accounting students to become public accountants, while students' competence and work environment have an influence on the interest of accounting students to become public accountants.
Pengaruh Teamwork Dan Disiplin Kerja Terhadap Produktivitas Kerja Pegawai Pada Dinas Perindustrian Dan Perdagangan Kabupaten Bima Muh. Bahtiar; Kartin Aprianti
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): 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.v1i4.629

Abstract

This study aims to determine the effect of teamwork and work discipline on the work productivity of employees at the Department of Industry and Trade of Bima Regency. The approach used in this research is using an associative approach. The sample in this study was 45 respondents. The data collection techniques used were observation, questionnaires, and literature study. The 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 teamwork (X1) and work discipline (X2) simultaneously have a significant effect on employee work productivity at the Bima Regency Industry and Trade Service with an effect of 53.2%.
Analisis Aktivitas Investasi dan Pendanaan pada Perusahaan yang Terdaftar di BEI (Pada PT. Hero Supermarket Tbk Tahun 2020-2022) Mentari Fadila Salem; Iryanti Leuly; Raico Ronald Tebyiary; Wa Ode Widia; Nur Hani Salampessy; Christina Sososutiksn
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.v1i3.692

Abstract

Investing activity is the acquisition and disposal of long-term assets and other investments that are not included in cash equivalents. 4. Financing activities are activities that result in changes in the amount and composition of Bank capital and loans. This study aims to present: (1) analysis of investment activities in PT. HERO SUPERMARKET TBK, (2) analysis of funding activities at PT. Hero Supermarket Tbk. The design of this research is quantitative research and data research. The data studied are the national financial reports from the Indonesian stock exchange PT. Hero Supermarket Tbk, the results of the study show that (1) investment activity at PT. Hero Supermarket Tbk, showing good performance so that investment continues to increase every year, (2) financing activities run smoothly and stably despite being disrupted by the Covid-19 outbreak in Indonesia.
Pengaruh Kualitas Layanan Dan Nilai Yang Dirasakan Peserta Terhadap Kepuasan Peserta Dengan Kepercayaan Sebagai Variabel Mediasi Pada Pt Taspen (Persero) Kantor Cabang Yogyakarta M. Thomi Sirojudin; Henny Welsa; Nonik Kusuma Ningrum
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.v1i3.695

Abstract

This study aims to examine and analyze the influence of service quality and perceived value of participants on participant satisfaction with trust as a mediating variable. This research was conducted at the company PT Savings Fund and Civil Servant Insurance or PT. TASPEN (Persero) Yogyakarta Branch Office. Data collection was carried out using a questionnaire that was given in person and online to recipients of civil servant pensions who had entered retirement from 2021 to 2022. The number of research samples was 120 samples. The analysis tool used was multiple linear regression with the help of SPSS 16 software. The results showed that the service quality variable had a positive and significant effect on trust, the value felt by participants had a positive and significant effect on trust, service quality had a positive and significant effect on participant satisfaction, score perceived by participants has a positive and significant effect on participant satisfaction, participant trust has a positive and significant effect on participant satisfaction. Furthermore, participants' trust was not able to mediate the effect of service quality on participant satisfaction, but participants' trust was able to mediate the effect of participants' perceived values ​​on participant satisfaction
Analisis Sektor Basis dalam Pertumbuhan Ekonomi di Kota Palopo Periode Tahun 2018-2022 Sumantri Sumantri; Rosnina Rosnina; Suryanto Suryanto
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 2 (2023): June : 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.v1i2.726

Abstract

This study aims to analyze the leading sector or economic base in economic growth in Palopo City. This research method is descriptive quantitative using LQ analysis, Shift Share, and Klassen Typology. The data used is the PDRB of Palopo City according to business field at constant 2010 prices for the 2018–2022 period from BPS. The results showed that there were 10 (ten) basic sectors and seven non-base sectors according to business field where the LQ value was > 1. Economic growth (Dij) showed a positive value to the total value of economic performance during the period. It was concluded that most of them were in advanced sectors, potential and still able to develop rapidly because only two sectors were still relatively behind.
Pengaruh Kompetensi dan Kompensasi pada Masa Pandemi Covid-19 Terhadap Kinerja Karyawan di Puri Wulandari Hotel Ubud I Putu Agus Suwastawa; I Dewa Agung Ayu Eka Idayanti; Anak Agung Istri Agung Ovy Dwijayanthi
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 2 (2023): June : 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.v1i2.730

Abstract

Bali Province is one of the tourist destinations that is in demand by many tourists, both domestic and foreign. In addition to having a variety of interesting tourist and cultural objects, Bali also has many hotels with the best facilities in them. Hotel as one of the industries in the tourism sector is very dependent on the performance of human resources. The importance of human resources makes the company must have a strategy to improve employee performance. The high performance of employees can facilitate the company in achieving its goals. The purpose of this study was to analyze the Effect of Competence and Compensation in the Covid-19 Pandemic Period on Employee Performance at Puri Wulandari Hotel Ubud. This study used a sample of 120 respondents with a total sampling method. The data analysis technique used is descriptive analysis technique, classical assumption test, and multiple linear regression technique. The software used is SPSS 23. The results of this study indicate that competence has a positive and significant effect on employee performance. The higher the competence possessed, the higher the employee's performance. Compensation has a positive and significant effect on employee performance. The higher the compensation provided by the company, the higher the employee's performance. Competence and compensation have a positive and significant effect on competence and compensation together have a positive effect on employee performance.
Pengaruh Penghindaran Pajak, Net Working Capital, Growth Opportunity Dan Cash Convertion Cycle Terhadap Cash Holding Free Antonius simanjuntak; Farina Jessen Yap
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 2 (2023): June : 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.v1i2.752

Abstract

Determination of optimal cash holdings is necessary because cash is an element of working capital that is most needed by a company to fulfill the company's daily operations, therefore this study aims to determine and analyze the effect of tax avoidance, net working capital, growth opportunity and cash. convertion cycle to cash holding.This type of research is a quantitative study using observation data collection techniques, interviews and documentation. The number of population and samples in this study were 48 data. The data analysis technique used is multiple linear regression analysis, classical assumption test and hypothesis testing.The results of this study indicate that tax avoidance, net working capital,growth opportunity and cash conversion cycle have a significant effect on cash holding. The partial test results show that tax avoidance has no effect on cash holding, net working capital and cash conversion cycle has a positive effect on cash holding, while growth opportunity has a negative effect on cash holding. The conclusion of this research is tax avoidance, net working capital, growth opportunity and cash conversion cycle have a significant effect on cash holding 36.6% and the remaining 63.4% is explained by other independent variables not examined in this study such as leverage and cash flow.
Memahami Ekonomi dan Keuangan Islam Cinta Rahmi
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 2 (2023): June : 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.v1i2.759

Abstract

The Islamic financial economy is progressing in both developing and developed countries. The financial industry and other forms of Islamic economic institutions are growing, ranging from the Middle East, Asian region, to Western countries such as the UK. Unfortunately, the development of Islamic economics at the practical level has not been matched by the development of Islamic economics on the theory side. Whereas as a science, Islamic economics also not only needs to be transformed into a practical-implementative level, but must also be accompanied by developments on the academic-theoretical side. The gap between the availability of limited resources and unlimited human needs is an important issue that must be addressed by the concept of Islamic-based economics, where the goal of the Islamic economic system is the benefit of each individual. The research method used in this research is the library research method. By reviewing previous journals that are relevant to studies related to economics and Islamic finance. The results of this study indicate that Islamic finance is a manifestation of economic behavior based on Islamic teachings which includes how to view economic problems, analyze, and propose alternative solutions to various economic problems. The emphasis of Islamic economics is on how Islam provides views and solutions to various economic problems faced by humanity in general.
Peranan Koperasi Simpan Pinjam Kopdit Sube Huter Nita Dalam Mendukung Permodalan Usaha Mikro Kecil Dan Menengah Di Kecamatan Nita Benediktus Ricky Moan; Wihelmina Mitan; Paulus Libu Lamawitak
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.v1i3.760

Abstract

The aim of this study was to identify and explain the role of the Sube Huter Kopdit Savings and Loans Cooperative in supporting micro, small and medium enterprises in Nita District. This study uses a qualitative descriptive analysis approach. Qualitative data types. Sources of data used in this study are primary data and secondary data. Data collection techniques were carried out by means of observation, interviews and documentation. The number of informants in this study were 7 people consisting of 1 KSP Kopdit Sube Huter employee and 6 MSME actors. The results showed that KSP Kopdit Sube Huter has a role in supporting capital for micro, small and medium enterprises as a means of providing funds and financial facilitators, but KSP Kopdit Sube Huter has not carried out marketing as a marketing facilitator.

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