cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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 256 Documents
 5   6   7   8   9 
Analisis Pengukuran Kesehatan Perbankan Syariah Di Indonesia Periode 2020-2022 Rosyid Rosyid; S.Asriah Immawati
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 1 (2023): March : 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.v1i1.779

Abstract

The purpose of this study is to determine the health status of Islamic banking in Indonesia for the period 2020-2022 using the RGEC method (Risk profile, Good Corporate Governance, Income, Capital). Risk profile is represented by NPF and FDR approaches. GCG through 10 management elements. Income is delivered through ROA and ROE. Capital is provided by CAR. Samples were taken from ten Islamic banks that submit financial reports, GCG reports and risk management reports to Bank Indonesia every year. Information of the researched Islamic banks on the official websites of BI, OJK and the websites of each Islamic bank were used for data collection. Quantitative descriptive method was used for data analysis. The results showed that the average condition of Islamic banking from 2020 to 2022 showed an overall rating of 2 or healthy, but had not yet reached level 3 overall. An important study for Islamic banking management is that Islamic banks must continue to increase capital. Then manage risks and implement good management to maintain the bank's operational capacity and be able to compete with conventional banks.
Implementasi Green Human Resource Management dalam Meningkatkan Corporate Sustainability pada Perusahaan di Cikarang, Indonesia Fardhal Virgiawan Ramadhan; Ade Chaerul
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.v1i3.817

Abstract

Green human resource management (GHRM) is a practice used to protect the surrounding environment by creating a sustainable culture. GHRM can be carried out in various dimensions including green recruitment and selection, green job analysis and design, green training, and development, green performance management, and green reward management. Of course, this is in accordance with the sustainability of the company or the sustainability of companies that have direct social responsibility towards society and the environment. The purpose of this study is to explain the implementation of GHRM on corporate sustainability in Cikarang companies, Indonesia. This study used a qualitative descriptive-analytical research method by observing 37 respondents at a Cikarang company, in Indonesia. The results of this study indicate that companies in Cikarang, Indonesia have started implementing GHRM aspects which focus on environmentally friendly practices of green recruitment and selection, green job analysis and design, green training, and development, green performance management, and green reward management. The application of GHRM certainly helps companies find employees who have awareness and commitment to sustainability issues.
Kinerja Manajerial Mempengaruhi Akuntabilitas Pengelolan Dana Otsus, Komitmen Organisasi Dan Kejelasan Sasaran Anggaran Eliana Eliana; Farah Ivana; T.Muhammad Jumeil; Armia Armia
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.v1i3.913

Abstract

The study aims to analyze the accountability of decision funds, the commitment of the organization and the clarity of budget targets towards managerial performance at the Aceh Financial Management Agency both simultaneously and partially.The sample of this research is a staff member of the Aceh Financial Management Agency with a total of 29 staff members using census techniques. To test each item on each variable, a validity and reliability test of the instrument has been carried out. The results of the analysis show that simultaneously there is an influence on the accountability of otsus funds, organizational commitment and clarity of budget targets on managerial performance. The result of the F test is obtained a number Fcalculus > Ftable or (22,814>2,73) and the test signifies that the p value of 0,000<p is set to 0.05 which means significant. Partially variable decision fund accountability, organizational commitment and budget objective clarity influence managerial performance. The determination coefficient value of 73.2% indicates that the ability of the independent variable (the accountability of the otsus fund, the organic commitment and the clarity of budget targets) in explaining dependent variables (management performance) and the rest are other variables not described in this study.
Prosedur Pemberian Kredit Tanpa Agunan Pada PT Timexs Indonesia Di Surabaya Ayu Indah Setyowati
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.v1i4.952

Abstract

This research aims to describe the procedures for providing credit without collateral at PT Timexs Indonesia in Surabaya. This type of research is qualitative research. The data collection techniques used were unstructured interview techniques, documentation and library observation. Data analysis techniques by collecting several data and interview results, displaying existing credit granting procedures, rotating existing systems, presenting and concluding research results. The results of this research show that the procedure for granting credit without collateral at PT Timexs Indonesia in Surabaya includes activities starting from submitting a credit application, filling out a form and filing a credit card with the requirements according to the provisions to the process of disbursing funds. The conclusion is that PT Timexs Indonesia has distributed credit in accordance with the provisions and is in accordance with the SOP that has been set.
Analisis Perhitungan Harga Pokok Produksi Menggunakan Metode Job Order Costing Pada CV Lebong Kreasi Palembang Anjelin Vio Julia; Eka Jumarni Fithri; Muhammad Husni Mubarok
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.v1i4.954

Abstract

The main objective of this report is to evaluate the current cost of goods manufactured calculation, analyze the unaccounted costs in the cost of goods manufactured, and provide recommendations for improving the cost of goods manufactured calculation process. The research method involves collecting primary data through surveys and interviews with company staff. The data sample includes information on the use of material costs, labor, fixed asset lists, and the calculation of the cost of goods produced for hard cover invitations and bairut gold cover yasin books during February 2023. The results of the analysis show that the company has not made a correct classification of the elements of the cost of goods manufactured and has not included some costs in the cost of goods manufactured. In addition, the charging of factory overhead costs has not been applied properly. Therefore, recommendations are suggested for the company to carry out proper classification of the elements of cost of goods manufactured, Include costs related to electricity bills and depreciation of tangible assets in the cost of goods manufactured budget or overhead costs.
Pengaruh Sikap Dan Efikasi Diri Terhadap Minat Berwirausaha Pada Mahasiswa Rico Septia B.
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.v1i4.955

Abstract

Interest in entrepreneurship among students is still low, because many still have the mindset of being job seekers rather than opening jobs. Every individual has an interest in entrepreneurship based on different causes. This research aims to analyze how attitudes and self-efficacy influence students' interest in entrepreneurship. This research method uses a quantitative approach using multiple linear regression analysis. The population was taken from students of the retail management undergraduate study program at University The results of this research show that the coefficient of determination is 0.645 or equal to 64.5%, meaning that the attitude variable (X1) and self-efficacy variable (X2) simultaneously influence the entrepreneurial interest variable (Y) by 64.5%. Apart from that, the attitude variable (X1) and self-efficacy variable (X2) also partially have a positive effect on interest in entrepreneurship (Y).
Pengaruh Komunikasi Dan Budaya Organisasi Terhadap Kepuasan Kerja Pegawai Pada Dinas Pariwisata Kota Bima Muhammad Nauval; Muhammad Yusuf
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.v1i4.957

Abstract

This research aims to determine the influence of communication and organizational culture on employee satisfaction at the Bima City Tourism Office. Data collection techniques in this research are questionnaires, observation and literature study. The sample in this study was 31 ASN with the sampling technique being purposive sampling. The data analysis technique uses multiple linear regression. The research results show that both partially and simultaneously, communication and organizational culture have a significant influence on employee job satisfaction at the Bima City Tourism Office.
Analisis Pemahaman Terhadap Akuntansi Syariah Berdasarkan PSAK 107 Pada PT. Pegadaian Syariah CPS Rantau Prapat Ananda Putri Azni Mtd; Fauzi Arif Lubis; Rahmat Daim Harahap
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.v1i4.959

Abstract

PSAK 107 regulates recognition, measurement, presentation and disclosure and Ijarah transactions are contracts for the transfer of use rights (benefits) of an asset within a certain time with rental payments (ujrah) without being followed by a transfer. There are differences in understanding regarding the sharia accounting system, especially in PSAK 107 regarding employees of PT. Pegadaian Syariah CPS Rantau Prapat, there are significant differences in majors for each employee graduate, thereby closing job opportunities for those who match their major. This research aims to find out to what extent employees understand sharia accounting records based on PSAK 107 at PT. CPS Sharia Pawnshop located in the city of Rantau Prapat, Labuhan Batu Regency, North Sumatra Province. This research method is qualitative research and this research approach uses descriptive qualitative. The final results of the qualitative descriptive show that employees' understanding of pawn contracts based on PSAK107 falls into the category of very understanding through interviews and direct observations with researchers who have been studied at the level of the cognitive domain of the pyramid of understanding which states that a person understands if he can explain it again in his own language. what he heard was appropriate and all transactions were clearly recorded and journalized and the presentation of financial reports at PT. Pegadaian Syariah CPS Rantau Prapat was in accordance with PSAK 107.
Prosedur Pelaksanaan Program Kemitraan dan Bina Lingkungan (PKBL) Pada PT. Pelabuhan Indonesia Regional 1 Cabang Kuala Tanjung Tahun 2022 Yahratun Usnan Nisa BR Pasaribu; Arnida Wahyuni Lubis
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.v1i4.961

Abstract

Community development programs and partnerships. The Partnership Program was created to help small businesses grow and become independent. Qualitative descriptive research methodology was used for this investigation. This approach seeks to present a fairly clear picture of the problem under study. To conduct this investigation rigorously, PT. Pelindo Regional Kuala Tanjung Branch was assigned by the Partnership and Community Development Program (PKBL). Therefore, the researchers who wrote this report collected data on the value of receivables as of December 31, 2022. To make it easier for companies to understand the prospects of their partners, the company categorizes its partners in the payment of receivables. The four associate positions included in the classification are Current, Substandard, Doubtful, and Stuck. PT Pelabuhan Indoneisa Regional 1 (Persero) Kuala Tanjung Branch in the period of December 31, 2022 provided loans to partners from various sectors with a total of 92 partners. The total remaining receivables in the current partner classification amounted to IDR 10,729,776,409.00,-, in the non-current partner classification amounted to IDR 5,589,839,653.00,- ,in the doubtful partner classification amounted to IDR 791,912,104.00,- and the total remaining receivables in the current partner classification amounted to IDR 5,085,536,468.00,-. As we can see, the total remaining receivables between the current and current partner classifications are not too far apart like the substandard and doubtful partner classifications.
Analisis Yang Mempengaruhi Loyalitas Pelanggan SIM Card Telkomsel di Kota Padangsidimpuan Ya’ti Ikhwani Nasution; Haidir Harianja
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 1 (2023): March : 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.v1i1.962

Abstract

The purpose of this research is to find out whether there is product quality, brand image and promotion on Telkomsel SIM CARD customer loyalty. This research is quantitative research and the analysis used is multiple regression analysis. The data collection technique used is a questionnaire method obtained directly from respondents, namely Telkomsel SIM CARD customers. Analyzed using statistical tools, namely SPSS Version 22. Based on the results of data processing, it shows that there is a significant partial and simultaneous influence between product quality, brand image and promotion variables on Telkomsel SIM CARD customer loyalty. For product quality variables, brand image and promotion have a positive effect on Telkomsel SIM CARD customer loyalty. The adjusted Rsquare value is 0.699. This means that 69.9% of the increase in Telkomsel SIM CARD customer loyalty can be explained by the independent variables, namely product quality, brand image and promotion. Meanwhile, 30.1% is explained by other factors.

Page 7 of 26 | Total Record : 256

 5   6   7   8   9 

Filter by Year

2023 2025


Reset
Filter By Issues
All Issue Vol. 3 No. 1 (2025): JURNAL RISET EKONOMI DAN AKUNTANSI Vol. 2 No. 4 (2024): December: JURNAL RISET EKONOMI DAN AKUNTANSI Vol. 2 No. 3 (2024): September : JURNAL RISET EKONOMI DAN AKUNTANSI Vol. 2 No. 2 (2024): June : JURNAL RISET EKONOMI DAN AKUNTANSI Vol. 2 No. 1 (2024): March : JURNAL RISET EKONOMI DAN AKUNTANSI Vol. 1 No. 4 (2023): December: JURNAL RISET EKONOMI DAN AKUNTANSI Vol. 1 No. 3 (2023): September : JURNAL RISET EKONOMI DAN AKUNTANSI Vol. 1 No. 2 (2023): June : JURNAL RISET EKONOMI DAN AKUNTANSI Vol. 1 No. 1 (2023): March : JURNAL RISET EKONOMI DAN AKUNTANSI