Articles
256 Documents
<![CDATA[Transparansi Pengelolaan Dana Musyawarah Desa Pertanggung Jawaban Tahunan (MDPT) Di Bumdesa Lancang Kuning Desa Rumbai Jaya ]]>
<![CDATA[Nur Aisiyah Mulyati]]>;
<![CDATA[Nuri Aslami]]>;
<![CDATA[Nurlaila Nurlaila]]>
<![CDATA[ Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): December: JURNAL RISET EKONOMI DAN AKUNTANSI ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54066/jrea-itb.v1i4.966
<![CDATA[This research is aimed at finding out the Transparency of Management of Annual Responsible Village Deliberation Funds (MDPT) in BUMDesa Lancang Kuning, Rumbai Jaya Village. By using a qualitative approach supported by descriptive methods. Data was collected by interviewing, observing and documenting. This research uses data collection techniques by interviewing directors and secretaries regarding financial reports. A series of studies produced conclusions showing that the Annual Accountability Village Deliberation Fund Management (MDPT) was in accordance with SAK ETAP with the percentage of completion method recognized in reports from 2019 to 2021. BUMDesa Lancang Kuning Rumbai Jaya Village was guided by SAK ETAP in preparing the report because it makes performance easier and can help minimize errors in recording reports, which has a beneficial impact on the progress of the entity. BUMDesa will continue to try to be the best for financial reporting.]]>
<![CDATA[Transformasi Industri Dan Pembangunan Industri Terhadap Perekonomian ]]>
<![CDATA[Eki Indriyanti]]>;
<![CDATA[Ezar Nafis B]]>;
<![CDATA[Azizatun Fitriani]]>;
<![CDATA[Muhammad Yasin]]>
<![CDATA[ Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): December: JURNAL RISET EKONOMI DAN AKUNTANSI ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54066/jrea-itb.v1i4.967
<![CDATA[In several countries that are classified as developed, the role of the industrial sector is more dominant than other sectors, the industrial sector plays a key role as an engine of economic development. The strategic role of the industrial sector as an engine of economic development is not without reason, because the industrial sector will have derivative impacts, namely increasing the value of capital capitalization, the ability to absorb a large workforce, and the ability to create added value (value added creation) from every input or basic material. which is processed.]]>
<![CDATA[Pengaruh Pola Komunikasi Orang Tua Dalam Keluarga Terhadap Motivasi Belajar Peserta Didik Di MIS Pembangunan Al-Muhajirin Medan ]]>
<![CDATA[Jihan Fadillah Lubis]]>
<![CDATA[ Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): December: JURNAL RISET EKONOMI DAN AKUNTANSI ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54066/jrea-itb.v1i4.968
<![CDATA[This study aims to determine the effect of parental communication in the family on students' learning motivation.This type of research is comparative causal. The population in this study were all students in class VI a and b at the Mis Pembangunan Al Muhajirin Medan denai T.A 2022-2023. The samples in this study were class VI A and VI B. Data were obtained by distributing questionnaires directly filled out by students. Data were analyzed descriptively and using the ANOVA technique. Is there an influence of parents' communication patterns on students' learning motivation at Mis Pembangunan Al Muhajirin Medan Denai? Is there a positive influence between parents' communication patterns on students' learning motivation at Mis Pembangunan Al Muhajirin Medan Denai? Is there a significant influence between parents' communication patterns on students' learning motivation at Mis Pembangunan Al Muhajirin Medan Denai? Based on the results of the data and discussion, it is obtained:There is an influence of parental communication in the family on the learning motivation of students at the Mis-Development Al-Muhajirin Medan Denai T.A 2022-2023. Through the results of the calculation of the T test that has been carried out, a value of 3.143 is greater than 2.005 with a significant level of 0.01 <0.05 and through the results of the calculation of the F test that has been carried out, a value of 7.097 is greater than 4.020 with a significant level of 0.01 <0.05. From the ???????????????????????????? test it is known that parental communication influences student learning motivation by 0.116 or 11.6%. The remaining 88.4% is influenced by other variables.]]>
<![CDATA[Peranan Bank Sumut KCP Hamparan Perak Terhadap Perkembangan Usaha Mikro ]]>
<![CDATA[Haddad Aidil Nafis]]>;
<![CDATA[Muhammad Lathief Ilhamy Nasution]]>
<![CDATA[ Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): December: JURNAL RISET EKONOMI DAN AKUNTANSI ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54066/jrea-itb.v1i4.969
<![CDATA[The aim of this research is to determine the role of the North Sumatra Sharia Bank in the growth of micro, small and medium enterprises at the North Sumatra Bank KCP Pelayan Perak and identify obstacles in the development of MSMEs. This research uses qualitative field research techniques which focus more on the details of an in-depth knowledge problem. In its simplest form, field research is an investigation of data collected from a research location or field with the aim of collecting data or information, such as books, notes, papers and other references about MSMEs. Bank Sumut KCP Hamparan Perak is where this data was found. The findings of this research include the role of Bank Sumut KCP Hamparan Perak in maximizing MSMEs consisting of three things, namely providing MSME financing products in the form of Sumut Sejahtera, monitoring how customers' businesses are financed and developed, and providing capital for MSMEs in the form of management advice and business supervision to clients. With this research, it is hoped that Bank Sumut KCP Hamparan Perak can improve its operations, make its employees more comfortable in serving the community, and create a customer-friendly environment.]]>
<![CDATA[Analisis Kinerja Keuangan Daerah Pemerintah Kota Bekasi Tahun Anggaran 2018 – 2022 ]]>
<![CDATA[Dheandra Merza Hanifah]]>;
<![CDATA[Ivan Yudianto]]>
<![CDATA[ Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): December: JURNAL RISET EKONOMI DAN AKUNTANSI ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54066/jrea-itb.v1i4.970
<![CDATA[This research shows that the financial performance achievements of the Bekasi city government have not been maximized in realizing development for the welfare of the community. The method used is descriptive quantitative. Data collection techniques in this study include interviews, documentation, and literature studies. The results of the research show that the financial performance achievements of the Bekasi city government for the 2018 - 2022 fiscal year average DDF of 42.2% with a medium financial capacity category, average Regional Financial Independence of 77% with a delegation relationship pattern, average effectiveness of PAD is less effective with a ratio of 89.73%, an average operating expenditure of 80%, an average capital expenditure of 18%. Spending efficiency with an average of 84.75% in the efficient category. This shows that the average achievement is that the Bekasi City Government towards central government transfer funds is still more dominant than regional original income because the Bekasi City is still decentralized and most of the funds owned by the Bekasi City Government are prioritized for operating expenditures so that capital expenditures are relatively small and more to routine expenses or spending to fulfill activities. The Bekasi City Government has also focused on economic recovery during the COVID-19 pandemic, and overall performance achievements in Key Performance Indicators have been quite good.]]>
<![CDATA[Analisis Akuntansi Anggaran Pendapatan Belanja Daerah Dalam Laporan Realisasi Anggaran Dan Kesesuaian Panyajian Laporan Terhadap PSAP 02 Pada Badan Pengelola Keuangan Dan Aset Daerah Kota Medan ]]>
<![CDATA[Nurul Aini Siregar]]>;
<![CDATA[Saparuddin Siregar]]>;
<![CDATA[Wahyu Syarvina]]>
<![CDATA[ Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): December: JURNAL RISET EKONOMI DAN AKUNTANSI ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54066/jrea-itb.v1i4.972
<![CDATA[This research aims to determine the presentation of the Medan City Government budget realization report prepared by the Medan City BPKAD with reference to PSAP number 02 concerning budget realization reports regulated in Government Regulation Number 71 concerning government accounting standards. The types of data used in this research are primary data and secondary data. Data collection techniques were carried out using interview techniques, observation and documentation studies. The data analysis method used is descriptive qualitative with a checklist. This research was conducted at the Regional Financial and Asset Management Agency of Medan City which is located at Jalan Captain Maulana Lubis No. 2 Medan, North Sumatra. The results of this research show that the level of conformity in implementing PSAP No.02 PP No.71 of 2010 reaches 100% using the Dean J.Champion formula. This means that the implementation of the Budget Realization Report within the Medan city government is in accordance with PSAP No.02 PP No. 71 of 2010.]]>
<![CDATA[Pengaruh Pengalaman Kerja, Disiplin Kerja, Motivasi Kerja terhadap Prestasi Kerja Pegawai pada Dinas Kebudayaan dan Pariwisata Kabupaten Toraja Utara ]]>
<![CDATA[Ira Bura]]>;
<![CDATA[Chrismesi Pagiu]]>;
<![CDATA[Astriwati Biringkanae]]>
<![CDATA[ Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): December: JURNAL RISET EKONOMI DAN AKUNTANSI ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54066/jrea-itb.v1i4.973
<![CDATA[This research aims to determine the influence of work experience, work discipline, work motivation on employee work performance at the North Toraja Regency Culture and Tourism Service. The type of research used is a quantitative deckriptive approach. Sampel zise used in was 28 respondents.The data collection procedure for this research is:observation and questionnraires. This research used multiple linear regression analysis with SPSS 23rd version. The results of this research are partial (t test) showing that the variabel influence work experience, work discpline, and work motivation have no effect on the work performnce on employment on the North Toraja Regency Culture and Tourism Office. Meanwhile, the results of simultaneous research (f test) show that the, work discipline and work motivation have an influence on work performance on the North Toraja Regency Culture and Tourism office.]]>
<![CDATA[Analisis Penerapan Corporate Social Responsibility (CSR) pada PT. Malea di Tana Toraja ]]>
<![CDATA[Herianti Tarukla'bi Tandungan]]>;
<![CDATA[Yohanis L. Ta’dung]]>;
<![CDATA[Dina Ramba]]>
<![CDATA[ Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): December: JURNAL RISET EKONOMI DAN AKUNTANSI ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54066/jrea-itb.v1i4.974
<![CDATA[This research aims to determine the Corporate Social Responsibility implemented by PT. Malea in Tana Toraja. The method in this research uses a qualitative descriptive approach by conducting direct interviews with informants. Data collection begins with observations, observations, interviews and documentation. The results obtained are the Implementation Stages. This stage is the core stage, namely a concrete action or implementation of CSR. In the CSR implementation stage of PT. Malea also has good steps and is quite regular. At this stage there needs to be involvement between the company and the community regarding the implementation of the CSR program that is being implemented. Implementation/Implementation Stage. This stage is the core stage, namely a concrete action or act of implementing CSR. In the CSR implementation stage of PT. Malea also has good steps and is quite regular. At this stage there needs to be involvement between the company and the community regarding the implementation of the CSR program that is being implemented. The involvement of these parties is intended so that the CSR program can be implemented well and on target. Apart from that, the involvement between the company, employees and the community will foster a sense of ownership between each other in the company's existence, so that this CSR program can strengthen the relationship between the board of directors, company employees and the community.]]>
<![CDATA[Pengaruh Corporate Social Responsibility Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating ( Studi Kasus Bank UMUM Syariah Indonesia ) ]]>
<![CDATA[Ananda Ibnu Sobri Hsb]]>;
<![CDATA[Mustafa Khamal Rokan]]>;
<![CDATA[Nursantri Yanti]]>
<![CDATA[ Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): December: JURNAL RISET EKONOMI DAN AKUNTANSI ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54066/jrea-itb.v1i4.981
<![CDATA[This research aims to find out and analyze how and how much influence individual factors and social factors have on students' interest in pursuing a career in sharia banking. The research method used in this research is a quantitative descriptive approach. The type of data used is secondary data obtained from the BEI. The subject of the research is a Sharia Commercial Bank and the object of this research is 5 years. The test tool used in this research is Eviws 20.0 to test classical assumptions, multiple regression analysis, and hypothesis testing. Based on the results of hypothesis testing, namely Corporate Social Responsibility and Managerial Ownership of Company Value. So the research hypothesis testing is that Ha is accepted and H0 is rejected. Based on the results of hypothesis testing, namely Corporate Social Responsibility and Managerial Ownership of Company Value with Profitability as moderation. So the research hypothesis testing is that Ha is accepted and H0 is rejected]]>
<![CDATA[Analisis Kinerja Keuangan Pemerintah Daerah Berdasarkan Value For Money Pada Pemerintah Kota Surabaya Tahun 2015-2021 ]]>
<![CDATA[Joanico Francisco Ximenes Alexandre]]>;
<![CDATA[Muhammad Taufik]]>;
<![CDATA[Hidayat Hidayat]]>
<![CDATA[ Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): December: JURNAL RISET EKONOMI DAN AKUNTANSI ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54066/jrea-itb.v1i4.982
<![CDATA[The purpose of this study was to analyze the Financial Performance of Local Governments based on Value for Money at the Surabaya City Government in 2015-2021, namely in terms of economy, efficiency and effectiveness. The method of analysis in this research is Descriptive Qualitative Analysis Method. The data collection technique used is the report on the realization of the regional budget for revenues and expenditures (APBD) of the Surabaya City Government in 2015-2022. The data was obtained from the Surabaya City Regional Revenue and Financial Management Office through the Surabaya City Regional Government website. Measurement of economic value is based on the comparison of the budget with the realization of the budget. The measurement of efficiency value is based on the comparison of output with input, where the output is obtained from the performance achievement of the Surabaya City Government. While the input of economic value that has been obtained and for measuring the value of effectiveness is based on the comparison of outcomes with outputs, where the outcome is the target to be achieved, while the output is the performance achievement of the Surabaya City Government. The results of this study indicate that the financial performance of the Surabaya City Government shows that the performance of the Surabaya City Government is quite economical in 2015-2021. The economic level is quite stable in a span of seven years and has an average achievement of 87.74%. In terms of efficiency, it shows that the financial performance of the Surabaya City Government from 2015 to 2021 on average for seven years is included in the efficient criteria. In terms of effectiveness, the Surabaya City Government's financial performance for the 2015-2021 fiscal year shows an unstable condition, so that from the level of effectiveness, the Surabaya City Government must try to improve it again.]]>
