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Riset Ilmu Manajemen Bisnis dan Akuntansi
Published by Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia
ISSN : 29887941     EISSN : 29886880     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Human Resource Management, Financial Management, Marketing Management, Public Sector Management, Operations Management, Supply Chain Management, Corporate Governance, Business Ethics, Management Accounting and Capital Markets and Investment.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 300 Documents
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Pengaruh Teknik Audit Berbantuan Komputer, Kompetensi Auditor dan Audit Tenure terhadap Kualitas Audit : (Studi Empiris pada Kantor Akuntan Publik di Wilayah Jakarta Pusat) Egi Endah Hanayanti; Veronica Setiawan
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 1 (2025): Februari: Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i1.1617

Abstract

This research was conducted with the aim of testing and analyzing the influence of computer-assisted audit techniques, auditor competency and audit tenure on audit quality. The population in this study were auditors who worked at Public Accounting Firms in the Central Jakarta Region. The type of research used in this research is quantitative research with data sources originating from primary data. The number of samples that meet the criteria is 101 samples. Sample selection was carried out based on the willingness of respondents who met the specified criteria and were willing to participate in this research. The research method used in this research was designed through research steps starting from operational variables, determining the type and source of data, data collection methods, research models and ending by designing data analysis and hypothesis testing with the help of SPSS 27 software as an analysis tool. After testing, it was found that computer-assisted audit techniques, auditor competency and audit tenure had a positive and significant effect on audit quality.
Pengaruh Green Human Resources Management dan Green Innovation terhadap Business Sustainability Tri Suyantiningsih; Nur Wening
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 1 (2025): Februari: Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i1.1618

Abstract

This study aims to analyze the influence of Green Human Resources Management and Green Innovation on Business Sustainability. The Green Human Resources Management approach includes recruitment, training, performance appraisal, and compensation practices oriented towards environmental conservation. Meanwhile, green innovation focuses on the development of environmentally friendly products, processes, and business models. The sampling technique used is purposive sampling with a total of 100 respondents. Data collection was carried out using an online questionnaire after testing validity and reliability. The analysis in this study employs SEM-PLS. The results indicate that Green Human Resources Management does not have an effect on Business Sustainability. In contrast, Green Innovation has a significant positive effect on Business Sustainability. The implementation of enhanced green innovation has been proven to increase operational efficiency and strengthen the company's image as an environmentally conscious business. This study emphasizes the importance of integrating human resource management and environmentally friendly innovation to achieve better business sustainability
Analisis Profitabilitas, Likuiditas, dan Leverage terhadap Kinerja Manajemen: Emiten Consumer Non-cyclicals BEI Periode 2019-2023 Eva Yanis Lafione; Wastam Wahyu Hidayat; Gilbert Rely
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 1 (2025): Februari: Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i1.1619

Abstract

The purpose of this study was to determine whether profitability, liquidity, and Leverage affect management performance. The population in this study was taken from consumer non-cyclicals issuers listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling method and amounted to 90 samples. This study uses secondary data obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co. Then using the Statistical Package for Sciene (SPSS) version 25 as a tool for analyzing. The hypothesis in this study was tested using descriptive statistical analysis, classical assumption test, multiple linear analysis test, and hypothesis testing. The conclusion of this study states that (1) profitability has no effect on management performance (2) liquidity has a positive effect on management performance (3) Leverage has a positive effect on management performance.
Pengaruh Pengalaman Auditor, Pelatihan, dan Pemahaman Kode Etik terhadap Kualitas Audit: Studi Empiris pada Kantor Akuntan Publik di Wilayah Bekasi Sysilia Tri Hapsari; David Pangaribuan; Panata Bangar Hasioan Sianipar
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 1 (2025): Februari: Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i1.1620

Abstract

This research examines the influence of Auditor Experience, Training, and Understanding of the Code of Ethics on Audit Quality at Public Accounting Firms (KAP) in Bekasi. The dependent variable is Audit Quality, while the independent variable consists of Auditor Experience, Training and Understanding of the Code of Ethics.The research used a purposive sampling technique with a survey method, collecting primary data through a 1-5 Likert scale questionnaire. The research sample consisted of 101 respondents from 11 KAPs in Bekasi. Data were analyzed using SPSS version 26 with the Descriptive Statistical Analysis method, Validity and Reliability Test, Classical Assumption Test, Multiple Linear Regression Test, and Hypothesis Testing. The research results show that partially, Auditor Experience and Understanding of the Code of Ethics have a significant effect on Audit Quality, while Training does not have a significant effect. Simultaneously, these three variables have a significant effect on Audit Quality.
Hubungan Antara Kinerja Lingkungan, Pengungkapan Lingkungan dan Leverage terhadap Profitabilitas pada Perusahaan Food Andbeverage yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Erinda Aprilia Puspitasari
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 1 (2025): Februari: Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i1.1622

Abstract

This study aims to analyze the relationship between environmental performance, environmental disclosure, and leverage on profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. Profitability is measured using Return on Assets (ROA) and Return on Equity (ROE). The data used in this study were analyzed using IBM SPSS Statistics 22 with the Classical Assumption Test, Determination Coefficient Test, T test and F test to test the significance of the influence of independent variables on the dependent variable. The results of the T test show that environmental performance and leverage have a significant effect on profitability with a significance value <0.05, while environmental disclosure is .0.05 which means it is not significant. In addition, the F test shows that simultaneously, environmental performance, environmental disclosure, and leverage have a significant positive effect on profitability, with a significance value of 0.000 ˂ 0.05. Based on these results, the fourth hypothesis proposed in this study is accepted. This study provides implications that companies that pay attention to environmental performance and transparency in disclosing environmental information can increase their profitability, and proper leverage management also contributes to the company's financial sustainability. These findings are important for company management and investors to consider environmental sustainability aspects in strategic decision making.Keywords: Environmental Performance, Environmental Disclosure, Leverage, ProfitabilyThis study aims to analyze the relationship between environmental performance, environmental disclosure, and leverage on profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. Profitability is measured using Return on Assets (ROA) and Return on Equity (ROE). The data used in this study were analyzed using IBM SPSS Statistics 22 with the Classical Assumption Test, Determination Coefficient Test, T test and F test to test the significance of the influence of independent variables on the dependent variable. The results of the T test show that environmental performance and leverage have a significant effect on profitability with a significance value <0.05, while environmental disclosure is .0.05 which means it is not significant. In addition, the F test shows that simultaneously, environmental performance, environmental disclosure, and leverage have a significant positive effect on profitability, with a significance value of 0.000 ˂ 0.05. Based on these results, the fourth hypothesis proposed in this study is accepted. This study provides implications that companies that pay attention to environmental performance and transparency in disclosing environmental information can increase their profitability, and proper leverage management also contributes to the company's financial sustainability. These findings are important for company management and investors to consider environmental sustainability aspects in strategic decision making.
Pengaruh Skeptisisme Audit, Kompetensi Auditor Dan Tekanan Anggaran Waktu Terhadap Kualitas Audit: (Studi Empiris pada Kantor Akuntan Publik di Wilayah Jakarta Selatan dan Jakarta Timur) Cut Zia Auralia; Amor Marundha; Maidani Maidani
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 1 (2025): Februari: Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i1.1632

Abstract

This research aims to measure the influence of Audit Skepticism, Auditor Competence and Time Budget Pressure on Audit Quality at Public Accounting Firms (KAP) in the South Jakarta and East Jakarta Regions. This research was conducted using a non-probability sampling approach with a purposive sampling method. The number of samples used in this research was 77 respondents. The design used in this research is hypothesis testing using the Structural Equitation Model (SEM) - SmartPLS v. 3.2.9. The results of this research indicate that (1) Audit Skepticism has a positive but not significant effect on Audit Quality; (2) Auditor Competency has a positive and significant effect on Audit Quality; (3) Time Budget Pressure has a positive and significant effect on Audit Quality..
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Audit Report Lag : (Studi Empiris pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2020 - 2023) Agnes Br Tarigan; Veronica Setiawan
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 2 (2025): Mei : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i2.1667

Abstract

The purpose of this research was to examine the relationship between audit report latency and profitability, firm size, and leverage. This study falls under the category of quantitative research. The data utilised in it comes from secondary sources, specifically the company's annual financial report that can be found on the Indonesia Stock Exchange (IDX) website for the years 2020–2023. With the use of a purposive sampling strategy, we were able to collect 236 pieces of observational data from 59 different companies. The statistical package used for data processing in this study is SPSS 27, and the kind of data analysis that was employed is multiple linear regression analysis. The study found that audit report lag is positively but insignificantly affected by leverage, firm size negatively but significantly affects audit report lag, and profitability negatively but insignificantly affects audit report lag.
Pengaruh Reward terhadap Kinerja Karyawan CV Teknika Kreasindo di Kota Makassar Inda Alfiah N; Siti Hasbiah; Agung Widhi Kurniawan
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 2 (2025): Mei : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i2.1671

Abstract

This research aims to determine the effect of rewards on the performance of CV Teknika Kreasindo employees in Makassar City. The variables in this research consist of the independent variable, namely Reward, and the dependent variable, namely employee performance. The population and sample in this research are all CV employees. Teknika Kreasindo in Makassar City. The data collection techniques used were observation and questionnaires. The data analysis technique used is simple linear regression analysis with SPSS version 26 software to prove the hypothesis. The results of this research show that there is a positive and significant influence between the rewards given by the company on employee performance. These findings indicate that providing appropriate rewards can increase employee motivation and work productivity, so that they can contribute to organizational achievements. It is hoped that this research can provide a reference for companies in designing effective reward systems to improve employee performance.
Pengaruh Gaya Kepemimpinan, Budaya Organisasi dan Lingkungan Kerja Terhadap Disiplin Kerja Pegawai Dinas PPKBP3A Kabupaten Sukoharjo Wahyu Nugroho; Sutarno Sutarno
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 2 (2025): Mei : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i2.1674

Abstract

This study examines the influence of leadership style, organizational culture, and work environment on employee work discipline at the Population Control, Family Planning, Women's Empowerment, and Child Protection Agency of Sukoharjo Regency. The research employs a quantitative approach, utilizing primary data collected through questionnaires. The study's population consists of 37 employees, and due to the limited number of respondents (less than 100), a saturated sampling technique was applied, ensuring the inclusion of all members in the study.The research utilizes multiple linear regression analysis, t-test, F-test, and the coefficient of determination (R²) as statistical analysis techniques. The t-test results reveal that leadership style (X1) does not have a significant effect on employee work discipline, whereas organizational culture (X2) and work environment (X3) have a significant positive influence. The F-test results confirm that the regression model used in this study is appropriate for explaining the relationship between independent and dependent variables. Additionally, the R² test results indicate the proportion of variance in employee work discipline that can be explained by the independent variables.The findings suggest that fostering a strong organizational culture and improving the work environment can enhance employee work discipline. Meanwhile, leadership style alone does not significantly impact discipline levels. The study recommends that organizations prioritize developing a supportive work culture and conducive work environment while reassessing leadership strategies to align with employee needs. These insights provide valuable implications for policymakers and organizational leaders aiming to improve workforce discipline and productivity.
Developing and Enhancing Organizational Competence for SME Digital Transformation Abdul Raheem Y. O. AL Abdiy
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 2 (2025): Mei : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i2.1677

Abstract

Reason: The organization's ability to adopt new, innovative behaviors is being restricted by the new, competitive environment that progress and gradual change have created. In light of overall execution factors, SMEs must implement the following digital transformations. SMEs have certain characteristics that set them apart from large corporations. Moreover, having a prototype that is authorized to recognize, impact, and expand its computerized capabilities will help SMEs grow towards more sophisticated development. Idea/procedure/approach: A top to bottom audit of the current writing on advanced Change and hierarchical productivity accomplished inside Scopus and Web of Science to recognize other computerized difficulties confronting PME and the advanced abilities that they truly do vent developer pour y foreface.  We utilized semi-organized apparatuses to safeguard supplements and work with the investigation of metadata specialists. Results: Because Regarding this review, We've got fostered a sophisticated hierarchical skill simulation for proficiency organized that empowers SMEs to distinguish and foster the computerized capacities expected to progress organized change, refined with bits of knowledge from six counseled specialists. We have noticed the significance of authoritative learning and hierarchical information to propel the computerized change of small and medium-sized. Competent modernity /esteem: known as created designs is valuable regarding small and medium-sized administrators in understand what the beginning circumstance is, explain appear computerized holes were, along with have the option by design activities to foster the advanced abilities important to move in the direction of digital maturity coordinated.

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