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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 2 (2025): May" : 5 Documents clear
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.
Influence of integrity, independence and competency on audit quality with auditor performance as an intervening variable in inspectorate of the Riau Island Reza Chandra; Bambang Satriawan; Nola Puspita Dewi
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.v1i2.244

Abstract

Purpose: This study aims to determine the Effect of Integrity, Independence and Competence on Audit Quality with Auditor Performance as an Intervening Variable in Regional Inspectorates throughout the Riau Islands Province. Methodology/approach: A quantitative approach was applied, involving 137 auditor respondents. Data were collected via questionnaires and analyzed using SmartPLS 3. The study tested direct and indirect effects through path coefficient analysis, composite reliability, discriminant validity, and R-square evaluation. Results/findings: Integrity, independence, and competence each have significant positive effects on both auditor performance and audit quality. Auditor performance also significantly influences audit quality. Moreover, performance mediates the relationships between integrity, independence, competence, and audit quality. The model explains 71.4% of the variance in audit quality, indicating substantial predictive power. Conclusions: Integrity, independence, and competence boost audit quality directly and via performance, requiring strategies to strengthen these factors. Limitations: The study focuses on one province, limiting generalizability, and does not examine other relevant variables such as objectivity and discipline. Contribution: Provides empirical evidence on the mediating role of performance in improving public sector audit quality.

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