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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 20 Documents
 1   2 
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.
Effect of Leverage, Firm Size, and Profitability on Systematic Risk and its Implications on Share Price Putri Yuniesha Nugrahani; A Mukti Soma; Palti Marulitua Sitorus
Riset Akuntansi dan Bisnis Indonesia Vol 1 No 3 (2025): August
Publisher : LPPM STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v1i3.259

Abstract

Purpose: This study analyzes the effect of leverage, firm size, profitability, and systematic risk on the stock prices of palm oil plantation companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2023. Research Methodology: This study utilizes panel data and applies three main regression models, namely the Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM), to evaluate the impact of the independent variables on stock prices. Results/finding: The study finds that leverage, firm size, profitability, and systematic risk have no significant effect on stock prices, nor does systematic risk mediate the relationship between these variables and stock prices. Conclusions: The study concludes that leverage, firm size, profitability, and systematic risk have no significant effect on stock prices of palm oil plantation companies listed on the IDX during 2013–2023. Systematic risk also does not mediate these relationships, indicating that external factors such as commodity prices, government policies, and macroeconomic conditions play a more dominant role in influencing stock prices in this sector. Limitations: This study is limited to palm oil plantation subsector companies listed on the IDX and the period between 2013 and 2023. External factors, such as macroeconomic conditions, government policies, and environmental factors that might be more significant, have not been deeply analyzed. Contributions: This study contributes to the literature by showing that internal variables such as leverage, Firm Size, and profitability do not always significantly affect stock prices in the context of the palm oil plantation sub-sector in Indonesia.
Analysis of the Effectiveness of Budget Management of Additional Employee Income (TPP) at the Youth and Sports Office of Papua Province Risally Imelda Retraubun; J. Ary Mollet; Risky Novan Ngutra
Riset Akuntansi dan Bisnis Indonesia Vol 1 No 3 (2025): August
Publisher : LPPM STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v1i3.260

Abstract

Purpose: This study examines the effectiveness of Employee Performance Supplement (TPP) budget management at the Papua Province Youth and Sports Office, focusing on output, outcome, and key implementation challenges. Research/methodology: This study uses a qualitative approach with data collection techniques through interviews, documentation, and budget and staffing document reviews. Results: The TPP’s administrative management is effective, shown by proper documentation and budget realization. However, its role as a performance incentive remains weak since TPP amounts are not yet linked to attendance or measurable results, limiting its impact on discipline and productivity. Conclusions: TPP budget management is administratively effective but weak in boosting performance. Incentives are not tied to attendance or output, and delays plus poor evaluation reduce its motivational impact. Limitations: This study is limited to a single institution, with a small sample size and no quantitative performance metrics, which restricts the generalizability and depth of the analysis. Contribution: This study highlights the gap between budget compliance and performance outcomes, and offers recommendations for integrating attendance and performance data into the incentive system.
The Effect of Inflation and Exchange Rates on Stock Prices in Banking Sub-Sector Companies Listed on The Indonesian Stock Exchange Uswatun Hasanah; Muhammad Kurniawan; Edduar Hendri
Riset Akuntansi dan Bisnis Indonesia Vol 1 No 3 (2025): August
Publisher : LPPM STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v1i3.261

Abstract

Purpose:. This study aims to determine the influence of inflation variables and exchange rates on share prices. Research/methodology: This quantitative study examined 15 of 47 banking companies listed on the IDX (2019–2023), using 75 financial reports. Data were analyzed through classical assumption tests, determination coefficients, and hypothesis testing using t and F tests. Results: The results show that both inflation and exchange rates have a significant partial effect on banking share prices (sig. 0.000 < 0.05), and together they also significantly influence share prices during 2019–2023. Conlusions: Inflation and exchange rates significantly affect banking stock prices on the IDX (2019–2023), indicating that macroeconomic stability strongly influences market performance and investor confidence. Limitations: The object of the research is only banking sub-sector companies listed on the Indonesia Stock Exchange for the 2019–2023 period and only includes inflation, exchange rates, and stock prices Contribution: This research aims to contribute to science at the Faculty of Economics and Business, provide reading materials in the library of the University of PGRI Palembang about inflation and exchange rates on the stock prices of companies in the banking sub-sector on the Indonesia Stock Exchange for the 2019-2023 period, and increase the company's insight into the development of stock prices related to inflation and exchange rates.
Influence of Work Facilities, Competency, Communication on Business Participants' Satisfaction Through Service Quality as a Variable Intervening at Investment and One Door Opening Service of the Province of the Riau Island Government Lili Hendrayani; Chablullah Wibisono; Bambang Satriawan
Riset Akuntansi dan Bisnis Indonesia Vol 1 No 3 (2025): August
Publisher : LPPM STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v1i3.262

Abstract

Purpose: This study analyzes the effects of work facilities, competence, and communication on business satisfaction through service quality at the Riau Islands Investment and One-Stop Integrated Service Office. Research Methodology: This quantitative study involved all 168 employees of the Riau Islands Investment and One-Stop Integrated Service Office, using a saturated (census) sampling technique and Partial Least Squares (PLS) analysis with SmartPLS 4.0. Results: Work facilities and service quality significantly affect satisfaction, while competence and communication show positive but insignificant effects. Service quality also mediates the effects of competence and communication on satisfaction but not work facilities. Conclusions: Work facilities and service quality significantly affect business participants’ satisfaction, while competence and communication have positive but insignificant effects. Service quality mediates the effects of competence and communication on satisfaction but not work facilities. Limitations: This study is limited to one government office with a cross-sectional design and excludes other factors like leadership and motivation. Contribution: This study confirms service quality’s mediating role and provides guidance to enhance satisfaction through improved facilities, competence, and communication.
The Influence of Organizational Culture and Transformational Leadership on Employee Performance at PT PLN (Persero) South Sumatera, Jambi and Bengkulu Mochammad Iqbal Wahab; Ratri Wahyuningtyas
Riset Akuntansi dan Bisnis Indonesia Vol 1 No 3 (2025): August
Publisher : LPPM STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v1i3.263

Abstract

Purpose: This study examines how organizational culture and transformational leadership affect employee performance at PT PLN (Persero) South Sumatra, Jambi, and Bengkulu. Methodology/approach: This study used a quantitative approach involving 288 employees of PT PLN (Persero) in South Sumatra, Jambi, and Bengkulu, selected using total sampling. Data were collected via a closed questionnaire and analyzed using continuum lines and SEM-PLS with SmartPLS for hypothesis testing. Results/findings: The study found a strong organizational culture, effective transformational leadership, and high employee performance. Organizational culture significantly affects performance, while transformational leadership shows a positive but insignificant effect. Conclusions: Organizational culture significantly enhances employee performance, while transformational leadership has a positive but insignificant impact. Limitations: This study uses limited samples and settings, reducing generalizability. External factors and measurement reliability may also affect result validity. Contribution: This study enhances scientific understanding and offers a practical strategy to improve organizational culture quality through transformational leadership aligned with the company’s vision and mission.
Exploring Asymmetrical Relations and Diverse Processes of Enslavement in the Aviation Industry of Nigeria Samuel, Samuel; Paul, Kinikanwo-Chimenim
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.v1i4.390

Abstract

Purpose: This paper analyzes the impact of political patronage, bureaucratic corruption, and foreign capital dependency on labor conditions within Nigeria’s aviation industry. Employing clientelism and dependency theory, it explores how these factors contribute to institutional inefficiency and diminished worker welfare. Research Methodology: This study employs a case study approach, examining agencies such as the Federal Airports Authority of Nigeria (FAAN) and analyzing secondary data to investigate the effects of liberalization policies, casualization, outsourcing, and labor issues within the sector. Results: The study found that political patronage and corruption contribute to inefficiency and poor service delivery within aviation agencies. Liberalization policies were associated with increased job insecurity, stress, and gender inequality, particularly among contract workers and ground staff. Conclusions: This paper concludes that improvements in worker welfare and sector competitiveness within Nigeria’s aviation industry require merit-based recruitment, strengthened labor laws, formal contracts, gender inclusion, and local ownership. Limitations: This study is limited by its reliance on secondary data and its focus on Nigeria, potentially restricting generalizability to other regions. Contribution: The study offers policy recommendations aimed at improving recruitment practices, labor rights, and gender equality, thereby contributing to both theoretical and practical solutions for Nigeria’s aviation sector
Factors Affecting User Satisfaction of SISKEUDES in Village Financial Management Bustamin, Fitri Yanti; Wardhani, Rulyanti Susi; Yanto, Yanto
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.v1i4.393

Abstract

Purpose: This study aims to examine the effects of perceived usefulness, perceived ease of use, information quality, and system quality on user satisfaction with the SISKEUDES application among village officials in South Bangka Regency, where its mandatory implementation has not yet fully optimized user satisfaction. Methodology/approach:. Methodology/approach: This study employed a quantitative approach using a survey method by distributing questionnaires to 69 village officials who used SISKEUDES. Data were analyzed using multiple linear regression with statistical software, including data quality tests and classical assumption tests. Results/findings:. Results/Findings: The results indicate that perceived usefulness, perceived ease of use, and information quality do not have a significant effect on user satisfaction. In contrast, system quality has a positive and significant effect on user satisfaction. Conclusions:. Conclusions: These findings suggest that, in the context of a mandatory system, technical aspects, such as system reliability, stability, and response speed, play a crucial role in enhancing user satisfaction. Limitations:. Limitations: This study is limited by its narrow scope, limited variables, and reliance on questionnaire data, which may introduce subjectivity. Therefore, improving system quality and providing continuous training are recommended. Contribution:. This study contributes to the development of an integrated model combining the technology acceptance model (TAM) and the DeLone and McLean information systems success model within the context of village government information systems
Ways To Digitize Service in the Conditions of a Digital Economy Ogli, Usmonov Murodbek Dusmurot
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.v1i4.396

Abstract

Purpose: This study examines effective ways to digitize services in the context of a rapidly expanding digital economy and analyzes the role of digital infrastructure, financial technology, artificial intelligence, e-commerce platforms, and digital public services in transforming traditional service delivery models. Research methodology: This study employs a descriptive and analytical approach using secondary data from various sources to evaluate the relationship between digital transformation components, service development, and economic performance. Results: The findings indicate that digitalization is a structural transformation that requires the coordinated development of infrastructure, human capital, and institutions, whereas digital literacy and user competencies play a key role in driving service adoption and online engagement. Conclusions: Sustainable service digitization requires a balanced policy approach that integrates technological modernization with regulatory support and workforce reskilling to ensure long-term efficiency and inclusivity. Limitations: This study is limited by its reliance on secondary data and does not include primary empirical analyses at the micro-or organizational levels. Contribution: This study contributes to the literature by providing a comprehensive perspective on service digitization, emphasizing the importance of integrating technological, institutional, and human capital dimensions to support digital transformation and inclusive economic growth
The Effect of Loan Interest Rate, Loan Flexibility, And Perceived Risk on the Intention to Use Peer-To-Peer Lending Among MSMEs In Pangkalpinang Setiawan, Chandra; Wardhani, Rulyanti Susi; Yanto, Yanto
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.v1i4.404

Abstract

Purpose: This study aims to examine the effects of loan interest rates, loan flexibility, and risk perception on micro, small, and medium-sized enterprises’ (SMEs’) intention to use peer-to-peer (P2P) lending applications in Pangkalpinang. Research methodology: This study uses a quantitative approach with multiple linear regression analysis, employing t- and F-tests to examine the effects of loan interest rates, loan flexibility, and risk perception on micro, small, and medium-sized enterprises’ (MSMEs’) intention to use peer-to-peer (P2P) lending in Pangkalpinang. The sample consists of 103 MSME owners selected through purposive sampling. Results: Loan interest rates, loan flexibility, and risk perception account for 23.1% of the variation in UMKM intention to use P2P lending applications in Pangkalpinang. Barriers include limited understanding, repayment concerns, and low digital literacy, whereas supporting factors include flexible loan options, competitive interest rates, and increasing awareness of digital financial services. Conclusions: Loan interest rates, loan flexibility, and risk perceptions together influence UMKM’s intention to use P2P lending applications. Limitations: This study is confined to one district with a small sample size, limiting its broader applicability. Contribution: This research provides empirical evidence on the impact of the loan interest rate, loan flexibility, and risk perception on UMKM’s intention to use P2P lending in Pangkalpinang, offering practical insights for policymakers and P2P providers to enhance strategies for UMKM adoption of digital financial services

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