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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 5 Documents
 1 
Search results for , issue "Vol 1 No 1 (2025): February" : 5 Documents clear
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.

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