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INDONESIA
Riset Akuntansi dan Bisnis Indonesia
Published by Sekolah Tinggi Ekonomi Krakatau
ISSN : -     EISSN : 31107257     DOI : https://doi.org/10.61401/rabi
Core Subject : Economy,
Economics, Econometrics & Finance
Diterbitkan oleh Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau.Riset Akuntansi dan Bisnis Indonesia (RABI) 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 16 Documents
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Embrace the Sea, Saving the Community's Economy Akar Island, Setokok Village, Batam Nur Effendi Anwar; Mursal Mursal; Andi Mulyadi; Diana Titik Windayati
Riset Akuntansi dan Bisnis Indonesia Vol 1 No 1 (2025): February
Publisher : LPPM STIE Krakatau

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Abstract

Purpose: The community’s efforts to develop the family economy began when they realized that rengkam seaweed could be utilized to increase household income, which became the author's motivation to conduct this research. Methodology/approach:This study employed a quantitative method involving questionnaire-based data collection and statistical analysis for hypothesis testing. It aims to establish cause-and-effect relationships between variables and gain a deeper understanding of social situations. Results/findings: The analysis confirms that all indicators are valid and significant, with each variable showing a significant influence. The model's Goodness of Fit meets most criteria, allowing it to be considered good, though improvements are still possible. Conclusions: Empowering communities through knowledge and skills related to local resources like rengkam seaweed can significantly boost family economic growth. The proposed model shows strong structural validity and offers practical implications for economic development programs Limitations: This study focuses on one community and rengkam seaweed for economic empowerment, making the findings less applicable to other regions or seaweed types. The use of a quantitative method may overlook socio-cultural aspects, so future research should consider a mixed-methods approach for deeper insights.. Contribution: This study highlights the potential of rengkam seaweed in boosting household income and shows that motivation, education, and skills play key roles in family economic growth. The findings can guide targeted empowerment programs using local resources.
Factors Influencing News Purchasing in Tempo Khairul Anam; Nila A Windasari; Sandhy Widyasthana
Riset Akuntansi dan Bisnis Indonesia Vol 1 No 1 (2025): February
Publisher : LPPM STIE Krakatau

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Abstract

Purpose: This study explores the factors that influence purchasing decisions regarding tempo-paid news, namely, individual factors, psychology, and product knowledge. The payment decision variables measured in this research are purchase intention, willingness to pay, and choice of profit model for tempo-paid news. Methodology/approach: This research used a survey method with a purposive sample of 200 non-paid tempo users. The questionnaire consisted of closed choice questions. Data were analyzed by cross-tabulation analysis and chi-square test using the Statistical Package for Social Sciences (SPSS). Results/findings: The findings indicate that individual, psychological, and product knowledge have a significant relationship with purchase intention. Only psychological and product knowledge factors had a significant relationship with willingness to pay. Meanwhile, individual, psychological, and product knowledge factors have a significant relationship with the choice of profit model. This study only reviews the factors that influence purchasing decisions among Tempo non-paid news readers from March to April 2024. Conclusions: Consumer behavior toward paid digital news is influenced by multiple factors, particularly psychological engagement and product familiarity. These insights can guide digital media companies in tailoring content and payment models that align with user preferences and expectations. Limitations: This research was limited to Tempo's paid products, not to other paid news products. Therefore, further research is needed to determine the factors that can influence purchasing decisions on paid news. Nevertheless, the findings provide an initial picture of the factors that influence the purchase of paid news in the Indonesian market, where the model is still young. Contribution: The findings of this research can provide input for future researchers in the marketing discipline or the mass media industry in Indonesia regarding the development of paid news-based business models.
Stock Valuation Before and After the COVID-19 Pandemic: Free Cash Flow to Firm (FCFF) and Relative Valuation Approach with Discounted Cash Flow (DCF) Valuation Method Virta Dimas Catur Diputra; Brady Rikumahu
Riset Akuntansi dan Bisnis Indonesia Vol 1 No 1 (2025): February
Publisher : LPPM STIE Krakatau

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Abstract

Purpose: This study compares the valuation of hospital companies in the healthcare sector in Indonesia before and during the Covid-19 pandemic on the Indonesia Stock Exchange (IDX). Global crises, including the Covid-19 pandemic, have had a significant impact on stock prices in the IDX and have affected company valuations. Therefore, it is important to study the valuation of stocks in the healthcare sector, prices in the IDX and have affected company valuations. Therefore, it is important to study the valuation of stocks in the healthcare sector, especially in hospital companies that are directly related to the pandemic. This research is expected to provide important lessons about stock valuation in the future if a similar phenomenon occurs Methodology/approach: This research focuses on the period before Covid-19 and the period during the peak of Covid-19, specifically in July 2021. This study compared the stock valuations of three hospital companies: HEAL, MIKA, and SILO. The valuation methods used are Discounted Cash Flow using the Free Cash Flow to Firm model and Relative Valuation using PBV and PER. Results/findings: From the research results, it is known that there has been an increase in the intrinsic value (value per share) of SILO, MIKA, and HEAL from the period before Covid-19 and after the peak of Covid-19 in either pessimistic, moderate, and optimistic scenarios. This increase in intrinsic value is followed by an increase in share prices. MIKA’s valuation did not change in the three scenarios, whereas SILO and HEAL changed only in moderate scenarios. In the relative valuation analysis, there was an increase in PER for SILO, HEAL, and MIKA before and after the peak of Covid-19. Conclusions: The pandemic positively influenced the valuation of hospital stocks, driven by increased demand for healthcare services. This reflects the defensive nature of healthcare investments during crises. Limitations: The study is limited to three issuers and does not account for long-term post-pandemic effects or macroeconomic variables. Contribution: This research provides insights for investors and policymakers on how healthcare sector valuations behave during global health emergencies and offers a valuation framework for future crises.
Evaluation of Tax Debt Management for Bankrupt Taxpayers in Indonesia Tosan Yanuar Rachmadi; Yulianti Abbas
Riset Akuntansi dan Bisnis Indonesia Vol 1 No 1 (2025): February
Publisher : LPPM STIE Krakatau

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Abstract

Purpose: This study aims to evaluate tax debt management for taxpayers who are bankrupt in Indonesia, based on successful tax debt management. Methodology/approach: This study is a literature review that compiles and synthesizes data from Indonesian Tax Collection Law with Distress Warrant Law, General Tax Provisions and Procedures Law, Bankruptcy and Postponement of Debt Payment Obligations Law, Minister of Finance Regulation. This study also integrates previous research to evaluate tax debt management for bankrupt taxpayers in Indonesia, based on successful tax debt management. Results/findings: Persuasive communication with bankrupt taxpayers is deemed nonessential in the context of tax debt management within bankruptcy proceedings. Standardized procedures were in place within the Directorate General of Taxes prior to resorting to law enforcement measures for debt collection from bankrupt taxpayers. These measures encompass a spectrum of enforcement tactics, including asset confiscation, imposition of travel restrictions (exit bans), and detainment in extreme circumstances. The Directorate General of Taxes assesses various criteria to determine the viability of collecting debt from bankrupt taxpayers, considering factors such as economic feasibility and practicality. Conclusions: The management of tax debt for bankrupt taxpayers in Indonesia follows a strict legal framework that emphasizes enforceability over negotiation. The study finds that the Directorate General of Taxes utilizes a set of standardized enforcement procedures—such as asset seizure, travel bans, and detainment—to ensure debt recovery, guided by principles of feasibility and efficiency. These mechanisms, while structured, tend to overlook the potential role of persuasive or rehabilitative strategies in tax collection. Therefore, while legal measures are effective to a certain extent, a more balanced approach that includes taxpayer engagement and policy innovation may improve long-term compliance and recovery rates. Limitations: This study did not conduct a comparative analysis of tax debt management for bankrupt taxpayers in Indonesia and similar practices in other countries. Such a comparison would elucidate how different jurisdictions address tax debt management for bankrupt taxpayers, and could offer valuable insights for overcoming collection challenges specific to Indonesia. By examining common practices in other countries, this study provides recommendations tailored to the Indonesian context to improve the effectiveness of tax debt collection from bankrupt taxpayers. Contribution: This study enriches the literature on how the Directorate General of Taxes manages bankrupt taxpayers to pay their debts.
Analysis of Working Capital in Relation With Income of the Small Weaving Industry in Kupang City Wehelmina M Ndoen
Riset Akuntansi dan Bisnis Indonesia Vol 1 No 1 (2025): February
Publisher : LPPM STIE Krakatau

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Abstract

Purpose: This study aims to determine whether working capital has an effect on the income of the Small Weaving Industry in Kupang City. Methodology/approach: This study used a quantitative descriptive approach. This research was conducted in the Small Weaving Industry in Kupang City, which has a total population of 49 weavers. Saturated samples were obtained. Data collection methods included questionnaires, interviews, documentation, and observation. The data analysis technique uses financial theory related to working capital and income. Results/findings: The results showed that working capital has an effect on the income of small industrial weavers in Kupang City because the greater the amount of working capital spent, the greater the income earned. Therefore, it is recommended that weavers maintain working capital conditions so that the production process can be increased by itself and the income will increase. Conclusions: Working capital is a significant factor influencing the income of small weaving industry actors. Maintaining adequate capital levels can directly support higher productivity and revenue. Limitations: The study is limited to a single city and industry type, so results may not be generalized to other sectors or regions. Contribution: This study provides empirical evidence on the relationship between working capital and income in the small industry sector, useful for policymakers and microenterprise development programs.
The Implementation of Good Corporate Governance on Company Financial Performance Bram Timothy Tarigan; Yuliansyah Yuliansyah
Riset Akuntansi dan Bisnis Indonesia Vol 1 No 4 (2025): November
Publisher : LPPM STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v1i3.211

Abstract

Purpose: This study aims to obtain empirical evidence on the effect of good corporate governance implementation on the financial performance of companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. Methodology/approach: Using the purposive sampling method as a sampling technique, so that a population of 37 companies was obtained. To determine the magnitude of the influence of good corporate governance on the company's financial performance, regression analysis, correlation analysis of the F test and t test and analysis of the coefficient of determination are used. Results/findings: The results of this study indicate that the variables of good corporate governance do not have a significant effect on company value. Conclusions: This study is a review of several journals that aim to examine the influence of independent boards of commissioners, managerial ownership, institutional ownership, foreign ownership, and audit committees on financial performance. This study took a sample of manufacturing companies in the consumer goods sector during the period 2018-2022. Limitations: The limitations of this study are that there are only two fundamental factors, namely, total asset turnover and corporate governance, and the sample used is processed food industry companies that do not represent all sub-sectors of other companies. Contribution: This study can be used as a reference for future research, especially research corporate governance.
The Impact of Social Assistance on the Social Welfare of PKH Beneficiary Families in Sentani District, Jayapura District Mega Sari Wangloan; J. Ary Mollet; Hans Z. Kaiwai
Riset Akuntansi dan Bisnis Indonesia Vol 1 No 2 (2025): May
Publisher : LPPM STIE Krakatau

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Abstract

Purpose: To assess the impact of social assistance and PKH on beneficiary welfare in Sentani District, identify key influencing factors, and evaluate government efforts to improve outcomes. Methodology/approach: The research applies a mixed-method approach, combining quantitative analysis (multiple linear regression, t-test, F-test) and qualitative techniques (interviews, data reduction, and thematic analysis). Respondents include 51 individuals from government agencies, community leaders, and PKH beneficiaries. Results/findings: Social assistance has a positive impact of 27.0% on welfare, while PKH contributes 21.6%. Jointly, both explain 48.6% of welfare improvement. Barriers include inaccurate targeting, budget limitations, infrastructure challenges, and socio-cultural constraints. Supporting factors include strong government policy, adequate funding, institutional cooperation, and active community participation. Conclusions: Both programs significantly improve welfare, but greater accuracy in targeting and timeliness of disbursement are needed to maximize impact. Limitations: The study is confined to one district with a small sample size, limiting broader applicability. Contribution: This research provides empirical evidence of the comparative impact of social assistance and PKH in Papua, offering policy recommendations to strengthen welfare programs in similar socio-economic contexts.
Strategic decision analysis to enhance labor productivity affected by sick leave absenteeism in the manufacturing industry Riska Bagus Setyawan; Manahan Siallagan
Riset Akuntansi dan Bisnis Indonesia Vol 1 No 2 (2025): May
Publisher : LPPM STIE Krakatau

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Abstract

Purpose: To analyze the effect of sick leave absenteeism on labor productivity in a manufacturing factory and recommend strategies to meet the 2% absenteeism target. Methodology/approach: Mixed qualitative–quantitative method using Kepner-Tregoe analysis, fishbone diagram, and prioritization matrix. Data came from attendance records, medical reports, interviews, FGDs, and secondary sources. Results/findings: Sick leave contributed 3.06% to a total absenteeism rate of 3.36% in 2022, exceeding the target. Key causes were lifestyle issues, unsafe work areas, financial motives, ergonomics, chemical exposure, and weather. Six priority solutions were set: validate sick notes, healthy condition competitions, strengthen safety culture, Kaizen for work improvements, provide PPE, and healthy lifestyle education. Conclusions: With a US$9,050 budget, the six strategies can reduce absenteeism and improve productivity if monitored over six months. Limitations: Focused on one factory with ~550 employees, limiting generalization. Contribution: Presents an integrated decision-making model for reducing absenteeism and boosting manufacturing productivity.
Proposed business model strategy for PT. Bintoro Bangun Indonesia in contractor business Mia Virgiyanthi; Wawan Dhewanto
Riset Akuntansi dan Bisnis Indonesia Vol 1 No 2 (2025): May
Publisher : LPPM STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v1i2.242

Abstract

Purpose: This study aims to design a business model strategy to address PT. Bintoro Bangun Indonesia’s challenge in increasing sales and scaling up its contractor business, aligning with market opportunities and company vision. Methodology/approach: A qualitative case study was conducted using interviews, observations, and company documents, analyzed with the Business Model Canvas (BMC) and SWOT. Results/findings: The study proposes a New BMC with innovations in all nine building blocks, adding a home-buyer segment, housing development, property sales, expanded channels, and aligned resources, activities, partnerships, and costs to support growth. Conclusions: The proposed model integrates existing contractor services with housing development, enabling scalability, synergy, and competitive advantage in the dynamic Indonesian market. Limitations: Findings are limited to a single company context and qualitative scope, with external macroeconomic factors acknowledged but not modeled. Contribution: This study demonstrates practical use of the BMC for strategic transformation in the contractor sector, offering insights for diversification and sustainable growth.
Partnership Strategy Patterns of Micro, Small, and Medium Enterprises in Increasing the Productivity of Crocodile Leather Artisans in Mimika Regency Bertha Parrangan; Mesak Iek; Yundy Hafizrianda
Riset Akuntansi dan Bisnis Indonesia Vol 1 No 2 (2025): May
Publisher : LPPM STIE Krakatau

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Abstract

Purpose: This study analyzes partnership strategies between MSMEs and stakeholders, particularly NGOs and financial institutions, to boost the productivity of crocodile leather craftsmen in Mimika Regency, Papua, focusing on market access, financial literacy, and sustainability. Methodology/approach: The research applies a qualitative descriptive case study approach. Data were collected through in-depth interviews, observation, and documentation involving MSME actors, local government agencies, and partner institutions. Thematic analysis was used to identify patterns, strengths, and challenges in collaborative practices. Results/findings: The findings show that strategic partnerships especially with NGOs and cooperative financial entities significantly improve production management, marketing outreach, and product value for local craftsmen. NGOs play a critical role in mentoring, capacity building, and ensuring sustainability through continuous engagement. However, the absence of formal contracts and inconsistent raw material supply remains a challenge. Conclusions: Collaborations with NGOs and financial institutions strengthen MSME capacity and market reach but require stronger institutional agreements to ensure resilience and sustainability. Limitations: The study is limited to one regency and focuses solely on crocodile leather MSMEs, with qualitative data restricting generalization. Contribution: This research offers a replicable partnership model for MSME empowerment in remote regions, combining financial inclusion with ongoing technical and managerial support.

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