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Studi Akuntansi dan Bisnis Indonesia
Published by Sekolah Tinggi Ekonomi Krakatau
ISSN : -     EISSN : 31097812     DOI : https://doi.org/10.61401/sabi
Core Subject : Economy,
Economics, Econometrics & Finance
Diterbitkan oleh Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau. Studi Akuntansi dan Bisnis Indonesia (SABI) adalah jurnal ilmiah yang mempublikasikan karya tulis akademik dan riset dalam bidang akuntansi dan bisnis yang berfokus pada konteks Indonesia. Jurnal ini menjadi wadah publikasi bagi akademisi, peneliti, praktisi, dan mahasiswa untuk menyampaikan hasil penelitian empiris, kajian teoretis, dan studi kasus yang relevan dan berkualitas tinggi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 15 Documents
 1   2 
Analysis of the Effectiveness of the DPRD's Supervision Function on Batam City Regional Government Performance Putra Yustisi Respaty; Erniyanti Erniyanti; Darwis Anatami; Soerya Respationo
Studi Akuntansi dan Bisnis Indonesia Vol 1 No 1 (2025): January
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

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Abstract

Purpose: This study analyzes the effectiveness of the Batam City DPRD’s supervisory function and the factors affecting it, amid challenges like limited resources, political intervention, low public access to information, and suboptimal member competence. Methodology/approach: This study uses normative juridical and sociological empirical methods through literature review and fieldwork involving DPRD members, local officials, and the public, with descriptive analysis of supervision aspects like DPRD involvement, transparency, government response, and public participation. Results/findings: The Batam City DPRD’s supervisory function is hindered by limited resources, political interference, low public participation, and weak member capacity, though active involvement and government response help improve its effectiveness. Conclusions: The study concludes that Batam City DPRD's oversight is essential but limited by internal and external factors. Improving member competence, public involvement, and minimizing political interference are key to strengthening its effectiveness. Limitations: This study is limited to the context of the Batam City DPRD and may not reflect conditions in other regions. The findings are also based on qualitative data, which may be subject to respondent bias and limited generalizability. Contribution:. This research identifies key factors in DPRD oversight and provides insights to improve legislative governance and guide future studies on regional legislative performance.
Influence Occupational Health Safety and Work Discipline on Employee Productivity at the Energy and Mineral Resources Department of South Sumatra Rio Kurniawan; Tri Darmawati; Santi Puspita
Studi Akuntansi dan Bisnis Indonesia Vol 1 No 1 (2025): January
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

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Abstract

Purpose: This study aims to determine how the productivity of employees of the Energy and Mineral Resources Agency is measured based on health safety and work discipline. Research Methodology: Quantitative methods were used, and the data collection techniques used in this study were observation, documentation, and questionnaire distribution. While the data analysis techniques in the study were analyzed using normality test, multicollinearity test, heroskedacity test, multiple linear analysis, correlation coefficient analysis, determination coefficient analysis, and hypothesis testing which consists of t test (partial) and f test (simultaneous). Results: The results of the hypothesis testing concluded that partial occupational health safety has a positive and significant effect on employee productivity at the Energy and Mineral Resources Office of South Sumatra Province. Work discipline had a positive and significant effect on employee productivity at the Energy and Mineral Resources Office of South Sumatra Province. Simultaneously, occupational health safety variables and work discipline had a positive and significant effect on employee productivity at the Energy and Mineral Resources Office of South Sumatra Province. Limitations: The research was conducted only at the Energy and Mineral Resources Office of South Sumatra Province and only included occupational health safety variables, work discipline, and employee productivity. Contribution: The results of this study are expected to contribute to increasing labor productivity, as well as provide useful references for other researchers and UPGRI in increasing knowledge and abilities in the world of labor.
Operational Challenges and Strategic Solutions for Power Distribution in Mendol Island Dalie Priasmoro; Akbar Adhi Utama
Studi Akuntansi dan Bisnis Indonesia Vol 1 No 1 (2025): January
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

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Abstract

Purpose: This thesis addresses critical issues within the plant's capacity and operational framework, emphasizing the importance of enhancing the generation system's resilience through the N-1 and N-2 capacity criteria. Methodology/approach: The research methodology encompasses both qualitative and quantitative data collection methods, including observations, interviews, brainstorming sessions, and document reviews. Results/findings: The study reveals a four-year gap between target and actual performance, marked by low energy output and unstable fuel use. Applying N-1 and N-2 criteria is key to maintaining system reliability, especially with renewable energy integration. Conclusions: The Teluk Dalam Diesel Power Plant faces inefficiencies and capacity issues that reduce performance. Applying N-1 and N-2 criteria is essential to improve reliability and ensure long-term operational resilience, especially with renewable energy integration. Limitations: This study is limited by its focus on a single power plant, which may affect the generalizability of its findings to other facilities. Additionally, some operational data relied on internal reports and may be subject to interpretation or lack independent verification. Contribution: This research contributes to power distribution management by analyzing challenges at the Teluk Dalam Diesel Power Plant and offering solutions to improve its performance and sustainability.
Determining Optimal Alternative Strategies for Solar Panel Machine Productions at PT Len Industry (PERSERO) Fachri Aliyuddin
Studi Akuntansi dan Bisnis Indonesia Vol 1 No 1 (2025): January
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

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Abstract

Purpose: This study aimed to identify the root causes of low annual production capacity and propose optimal alternative strategies to enhance efficiency and output. Methodology/approach: This study integrates Porter’s analysis, stakeholder analysis, and AHP across phases from planning to full-scale operation, aiming at modernization, compliance, competitiveness, and customer satisfaction. Results/findings: The study finds that low production capacity is caused by outdated equipment, weak stakeholder coordination, lack of performance monitoring, and limited adoption of digital technology. Porter’s analysis and AHP conclude that technological modernization is the most effective strategy, with new equipment projected to increase production capacity by 35–45% and improve operational efficiency. Conclusions: Improving production capacity requires a multidimensional approach, including strategic planning, modern technology adoption, and stakeholder engagement. A phased implementation model proves effective in addressing systemic issues while maintaining operations, enhancing competitiveness, and boosting customer satisfaction. Limitations: The study is limited to a specific industry context, so the results may not be widely generalizable. The long-term impact of the strategy remains unclear, and the AHP method involves expert judgment, which introduces subjectivity. Contribution: This study offers a structured framework combining Porter’s analysis, stakeholder analysis, and AHP, showing that phased implementation and technology investment can greatly enhance production performance.
Technical and Fundamental Analysis of Insurance Stock Prices on the Indonesian Stock Exchange (2018–2022) Siti Fauziah Hanipah; Palti Marulitua Sitorus; Willy Sri Yuliandhari; Suhal Kusairi
Studi Akuntansi dan Bisnis Indonesia Vol 1 No 1 (2025): January
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

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Abstract

Purpose: This study was conducted to determine the influence of fundamental (ROA, TATO, DER, NPM, and EPS) and technical (past share price, share volume, and past share volume) variables on share prices. in insurance companies listed on the IDX. Purpose: This study aims to analyze the effect of fundamental variables (ROA, TATO, DER, NPM, EPS) and technical variables (past share price, share volume, past share volume) on stock prices of insurance companies listed on the Indonesia Stock Exchange (IDX). Research methodology: The study uses secondary panel data consisting of quarterly financial reports from 11 insurance companies during the 2018–2022 period. Panel data regression analysis with a fixed effects model was employed to test the relationship between the variables. Results: The findings show that TATO, DER, past share prices, and share volume have a positive and significant influence on stock prices, while past share volume has a significant negative effect. ROA, NPM, and EPS do not significantly affect stock prices. The F-test confirms that fundamental and technical variables together significantly influence stock prices. Conclusions: Both fundamental and technical indicators are crucial in determining stock prices of insurance companies, supporting their use in investment evaluations. Limitations: The study only covers non-reinsurance insurance companies listed on the IDX that consistently published quarterly reports from 2018 to 2022 and were not delisted during the period. Contribution: This study provides practical insights for investors in evaluating and selecting insurance stocks using combined fundamental and technical analysis.
Analysis of the Effectiveness and Efficiency of Performance Management on Financial Performance Papua Province Syaiful Rizal Sjuaib; J. Ary Mollet; Hans Z. Kaiwai
Studi Akuntansi dan Bisnis Indonesia Vol 1 No 2 (2025): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v1i2.206

Abstract

Purpose: This study aims to measure the effectiveness and efficiency of regional financial management performance in Papua Province, identify obstacles in the management of regional financial performance, and formulate strategies to improve financial management in order to enhance financial performance of Papua Province. Methodology/approach: This research employs a mixed-methods approach. Data were collected through interviews and documentation. Data analysis techniques include quantitative analysis using financial ratios, qualitative analysis, and SWOT analysis. Results/findings: Papua’s financial performance shows strengths in local revenue collection and debt service. However, challenges persist, including unstable revenue growth, low fiscal independence, and inefficiencies in spending. Conclusions: Despite progress, weaknesses in governance, human resources, and digital systems limit financial sustainability. Systemic reform is needed to strengthen performance. Limitations: The study is limited to the 2019–2023 period and focuses only on provincial-level data, excluding sub-unit analyses. Contribution: This research offers practical recommendations for improving financial governance and supports regional autonomy efforts in challenging contexts.
The Influence of Service, Innovation, Integrity on Taxpayer Compliance with Education as a Moderating Variable at the UPT PPD/Samsat Karimun Office Rezy Trilestari
Studi Akuntansi dan Bisnis Indonesia Vol 1 No 2 (2025): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v1i2.207

Abstract

Purpose: This study examines the effects of service, innovation, and integrity on taxpayer compliance, with education as a moderating variable at the UPT PPD/Samsat Karimun office. Methodology/approach: A quantitative descriptive method was applied with 156 respondents. Data were analyzed using Partial Least Squares (PLS-SEM) via SmartPLS 4.0. Results/findings: Service and integrity significantly influence taxpayer compliance, while innovation does not. Innovation significantly affects education, which in turn impacts compliance. Education mediates the effect of service on compliance, but not for innovation or integrity. Conclusions: Service quality and integrity play critical roles in boosting compliance, particularly when supported by effective education. Innovation enhances education, but not compliance directly. Limitations: The study is limited to one region and taxpayer segment, potentially restricting generalizability. Contribution: This research offers insights for improving tax compliance through service enhancement and educational innovation, especially in regional administrative settings.
The Influence of Leadership, Work Environment, and Employee Competence on the Performance of Employees of the UPT Puskesmas Pulau Kundur Karimun Regency Through Job Satisfaction Azman Azman; Bambang Satriawan
Studi Akuntansi dan Bisnis Indonesia Vol 1 No 2 (2025): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v1i2.209

Abstract

Purpose: The purpose of the research is to determine the influence of leadership, work environment, competence and job satisfaction on performance. Methodology/approach: A quantitative research design was applied using survey data from 205 respondents. Data analysis employed the SmartPLS application to test validity, reliability, and structural equation modeling, assessing both direct and mediated relationships among variables. Results/findings: Leadership, work environment, and competence have a significant positive effect on job satisfaction and performance, with job satisfaction acting as a mediator; the model explains 90% of performance variation. Conclusions: Effective leadership, good work environment, and strong competence boost job satisfaction, which improves performance. Limitations: The study focuses on one public health center, limiting generalizability. Self-reported data may be subject to bias, and the cross-sectional design restricts causal inference. Contribution: Provides evidence that leadership, work environment, and competence improve performance through job satisfaction in public health services.
The Effect of Job Satisfaction and Work Motivation on Employee Performance in Pekanbaru City Sub-District in Pekanbaru City Imam Hanafi; Iyoyo Sudianto; Hamsal Hamsal; Hidayat Hidayat
Studi Akuntansi dan Bisnis Indonesia Vol 1 No 2 (2025): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v1i2.212

Abstract

Purpose: The population in this research is all employees who work at the District Office and the sampling technique uses census sampling, namely all employees are used as a research sample, totaling 36 people. Methodology/approach: This research aims to analyze the influence of job satisfaction and work motivation on employee performance in Pekanbaru City District in Pekanbaru City. Results/findings: The results of this research show that job satisfaction and work motivation partially and simultaneously have a significant positive effect on employee performance in Pekanbaru City District in Pekanbaru City. Conclusions: Job satisfaction and work motivation significantly and positively influence employee performance, explaining 64.1% of its variation. Improving bonuses, recognition, and teamwork can further enhance performance. Limitations: This research aims to analyze the influence of job satisfaction and work motivation on employee performance in Pekanbaru City District in Pekanbaru City. Contribution: Provides evidence and practical guidance for improving public sector performance through better incentives and motivation strategies.
Customer Satisfaction Performance Evaluation at PT PLN (Persero) West Java Using the Malcolm Baldrige Criteria for Performance Excellence Ratih Siti Rachmawati; Dermawan Wibisono
Studi Akuntansi dan Bisnis Indonesia Vol 1 No 2 (2025): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v1i2.213

Abstract

Purpose: This study assesses the application of the Malcolm Baldrige Criteria for Performance Excellence (MBCfPE) in PT PLN (Persero) West Java, focusing on Customer Focus to determine alignment with customer needs. Methodology/approach: Using a mixed-methods approach, data were collected through interviews, document reviews, and surveys of 97 employees involved in customer service. Pearson’s correlation confirmed questionnaire validity. Results/findings: PLN West Java effectively implements MBCfPE Customer Focus criteria, with an average satisfaction score of 8.94/10. Strengths include systematic complaint handling, customer engagement, and satisfaction evaluation. Gaps remain in optimizing data use, competitor benchmarking, and structured feedback analysis. Conclusions: Enhancing MBCfPE Customer Focus boosts satisfaction, loyalty, and retention, driving operational excellence and growth, with improvements in CRM, survey reach, and feedback use recommended. Limitations: The scope is limited to Customer Focus, excluding other MBCfPE criteria. Contribution: This study offers practical insights into implementing MBCfPE in the electricity sector, highlighting data-driven strategies to improve customer relationships and long-term performance.

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