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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 256 Documents
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Persaingan Industri dan Subtitusi Industri Terhadap Perkembangan Industri Dyah Febiyani Nuralifia; Muhammad Yasin
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.v1i4.990

Abstract

The industrialization policies taken by the governments of developing countries are carried out for several reasons. First, developing countries usually always experience difficulties in their balance of payments, so import substitution is intended to reduce or save foreign exchange. Moreover, foreign exchange for developing countries is often a scarce factor, so choices must be made regarding its use. Third, it is related to the spirit of nationalism in a country, so that it adopts an industrialization policy with the aim of achieving independence in the economic sector. The industrialization strategy is based on efforts to substitute imports of goods and services, which essentially focuses on the large dependence of developing countries, especially on the production of goods and services in developed countries. As a result, many developing countries have chosen an export-oriented strategy for their industrial development. Nevertheless, import substitution industries still play an important role in industrial development for developing countries, especially in several manufacturing sectors. Several countries choose to use an import substitution industrial strategy in the early stages of industrialization, including Indonesia. The import substitution industry is still able to make an important contribution to economic growth in developing countries.
Peran Artificial Intelligence Untuk Mendeteksi Fraud Dalam Audit: Sebuah Studi Literatur Suci Nurlayli Alimatu Sholiqah; Retno Ayu Widyastuti; Tri Ratnawati
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.v1i4.991

Abstract

Artificial Intelligence (AI) is an intelligence that can independently find solutions to problems. AI in the audit process has positive aspects, such as improving inspection quality and saving time, on the other side it also threatens the sustainability of the auditing profession. This research uses literature studies. Data was obtained through previous research and literature studies, including in-depth analysis of existing literature. This research will include searching and evaluating literature sources that cover AI methods, algorithms, and applications in detecting fraud in audits, as well as identifying the advantages, disadvantages, and challenges related to the use of this technology. AI can help improve efficiency and effectiveness in the field of auditing. AI can assist auditors in document assessment, reduce auditor usage time, and detect fraud in company financial reports. However, AI cannot completely replace the role of auditors because there are processes that require human judgment. The role of auditors remains important in avoiding fraud detection errors and providing objective opinions.
Penerapan Perencanaan Pajak PPh Pasal 21 Karyawan Tetap Menggunakan Metode Gross Up, Gross, Net Sebagai Upaya Penghematan Beban Pajak Penghasilan Pasal 25 Pada CV. ANARA Kota Kediri Selvi Mayranti dewi; Khasanah Sahara; Imarotus Suaidah
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.v1i4.997

Abstract

This research is motivated by the government policy changes in 2021, which involve the amendment of Income Tax Article 21 rates from four tiers to five tiers. The purpose of this study is to determine the most effective method in minimizing the income tax burden under Article 25 for CV.Anara. This research utilizes primary data and employs quantitative descriptive analysis techniques as well as the Gross Up, Gross, and Net Method analysis tools. The results of this study indicate that the most efficient method is the Gross Up Method, as providing allowances results in efficiency in Corporate Income Tax (CIT) under Article 25. Consequently, the company can pay lower CIT compared to the Gross and Net Methods. Based on the analysis conducted, the Gross Up Method can save CIT payments. With a modest profit margin, this method minimizes the tax burden for the company. The implementation of the Gross Up Method for Article 21 CIT can also boost employee productivity. These findings align with previous research conducted by Khairani & Alistraja Dison Silalahi in 2022, Khoiriawati & Meirini in 2022, and Muhammad Yahya Malik & Khasanah Sahara in 2023, which show that the Gross Up Method is the most effective approach to minimize income tax burdens. Additionally, applying tax planning for zakat and donations can further reduce the tax burden on the company. This research utilizes the latest tax rates with five tiers, following the most recent regulations.
Pembelajaran Organisasi Industri Pada Struktur Perilaku Ekonomi Kota Cirebon Muhammad Yasin; Erwin Putra R.D; Mahindah Mahindah; Melkior Keleka Hayon
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.v1i4.1013

Abstract

Industrial organization learning is an important concept in economics that understands how companies and markets interact in an industry. Since the implementation of AEC on January 1 2016, every country has tried to be able to compete and maintain the survival of business organizations in their respective countries. Each country is free to market its products to other countries so that each country competes to produce products that can be marketed in other countries. a relevant concept in the context of the structure of economic behavior, which includes how companies compete, collaborate, and respond to market dynamics.
Organisasi Industri dalam Pendekatan Konsep Organisasi di Kota Surakarta Miftahul Hariz; Ni Made Arsita Kusumadewi; Ivonia Auxiliadora F. Marcal; Muhammad Yasin
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.v1i4.1019

Abstract

One of the problems facing change in organizations is trying to match change models with practical experience. The change model will be related to the change process. One of the famous batik industries is in the city of Surakarta, namely the Laweyan batik village. The objectives of this research are as follows: (1) Identify the causes of organizational changes occurring in the batik industry. (2) Identifying the impact of organizational change on the Batik Industry (3) Analyzing the ongoing organizational change process in the batik industry. This type of research uses a descriptive method with a case study approach. The data needed for this research are primary data and secondary data
Analisis Penerapan Akuntansi Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) dan Kegunaan Informasi Akuntansi Siti Salma Sitio; Yenni Samri Juliati; Kusmilawaty Kusmilawaty
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.v1i4.1036

Abstract

This research aims to find out whether accounting based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) has been implemented and whether the use of accounting information in Micro, Small and Medium Enterprises (UMKM) in Laut Dendang Village has been implemented. This research was conducted using qualitative methods with a descriptive approach. Data collection techniques in this research used observation, interview and documentation techniques. The types of data used are primary and secondary data as research data sources. The analysis technique used is data reduction, data presentation and drawing conclusions. Based on data analysis, the research results show that accounting based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) has not been applied to MSMEs in Laut Dendang Village. Even though MSME actors already have financial report records, the recording carried out is still simple and only in accordance with the understanding of each MSME actor. Several MSME players have also implemented the use of accounting information as evaluation material and consideration in making business decisions.
Pengaruh Persepsi Pemilik Dan Pengetahuan Akuntansi Pelaku Usaha Mikro Kecil Dan Manengah Terhadap Penggunaan Informasi Akuntansi (Studi Kasus Pada Pelaku UMKM Di Kecamatan Galang, Kabupaten Deli Serdang) Rizqia Humaira Nasution; Nur Ahmadi Bi Rahmani; Laylan Syafina
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.v1i4.1039

Abstract

This research aims to determine the influence of owner perceptions and accounting knowledge on the use of accounting information among MSMEs in Galang District, Deli Serdang Regency. This research uses quantitative methods and an associative approach, data collection techniques using questionnaires and the sample in this research was 91 MSMEs in Galang District using purposive sampling techniques. Data were analyzed using the multiple linear regression method with SPSS version 25. The partial results of this research (t test) showed that the owner's perception variable and the accounting knowledge variable had an influence on the use of accounting information. And simultaneously (F test) shows that the owner's perception and accounting knowledge jointly influence the use of accounting information among MSMEs in Galang District, Deli Serdang Regency.
Analisis Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas Pengelolaan Zakat di Badan Amil Zakat Nasional (BAZNAS) Kabupaten Labuhanbatu Aulia Rahmah Pasaribu; Fauzi Arif Lubis; 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.v1i4.1054

Abstract

Research on accounting information systems is important to carry out because of inaccurate data and transaction evidence as well as a lack of human resources as reporting actors so that the reports presented are less accurate and not realized perfectly. This research aims to determine the application of the Cash Receipt and Distribution Accounting Information System in Zakat Management at BAZNAS Labuhanbatu Regency. This research uses a qualitative research method with a qualitative descriptive approach and the data collection techniques used are observation, interviews and obtaining data and information in the form of financial report documents. The results of this study indicate that BAZNAS Labuhanbatu Regency. The data obtained are primary and secondary data, while primary data is obtained from statements from the chairman and staff of BAZNAS, while secondary data is reports on the receipt and distribution of Zakat, Infaq and alms funds. The research results show that BAZNAS Labuhanbatu Regency already has a report on the receipt and distribution of zakat funds based on PSAK 109, however the report is still said to be incomplete due to the lack of human resources at BAZNAS Labuhanbatu Regency
Analisis Faktor-Faktor Yang Mempengaruhi Persepsi Pelaku Usaha Mikro Kecil Menengah (UMKM) Tentang Pentingnya Pelaporan Keuangan Berdasarkan SAK ETAP Dia Maya Sari; Siti Asiam
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.v1i2.1056

Abstract

MSMEs play an important role in the Indonesian economy. This research aims to analyze the influence of education level, business size, length of business, and participation in the SAK EMKM coaching program on the perception of the importance of financial reporting based on SAK EMKM. The data used in this research are primary data and secondary data. Primary data is in the form of answers from respondents using a questionnaire, while secondary data is obtained from information on MSME data from the Regional Technical Implementation Unit of the Bandar Laksamana District Cooperative. The population in this study were all MSMEs in Bandar Laksamana District with a total of 175 units. The sample used in this research was 64 MSMEs in Bandar Laksamana District using a simple random sampling method. The research results show that educational level, length of business, and business size do not influence to the perceptions of importance of financial reporting based on SAK EMKM, only the variable participation in a coaching program influences to the perceptions of the importance of financial reporting based on SAK EMKM.
Pengaruh Profesionalisme, Pelatihan dan Gaya Kepemimpinan Terhadap Kinerja Auditor Fitri Alisa Daulay; Dewi Zulvia
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): 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.v2i1.1214

Abstract

This research aims to examine Professionalism, Training and Leadership Style on auditor performance. Data collection for this research used a questionnaire. The questionnaire was submitted to the Public Accountant Office in Padang City. This research is included in Quantitative research. The sample is determined by purposive sampling technique. Data analysis used multiple regression using SPSS 22 software. The results of this study indicate that professionalism has a positive effect on auditor performance, training has no effect on auditor performance and leadership style has a positive effect on auditor performance.

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