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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 35 Documents
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Assessing VAT Collection System Impact on Indonesian Taxpayer Compliance Asrul Azmi Nicolas; Bima Pratama; Jemmy Ricardo; Mega Metalia; Ratna Septiyanti
Riset Akuntansi dan Bisnis Indonesia Vol 2 No 3 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v2i3.501

Abstract

Purpose: This study aims to analyze the effectiveness of digital tax systems, particularly e-filing and e-billing, and the role of taxpayers’ intrinsic awareness in enhancing voluntary compliance and reporting accuracy. Methodology: A descriptive qualitative approach was employed, relying on a comprehensive literature review of empirical studies and recent academic publications from 2021–2026. This study synthesizes the findings on the relationship between digital tax technology adoption and taxpayer literacy. Results: The analysis indicates that the simultaneous implementation of a modernized tax infrastructure and high taxpayer awareness positively and significantly improves tax reporting compliance. Digital platforms reduce procedural obstacles, long queues, and bureaucratic complexity, whereas tax literacy reinforces the foundation for voluntary compliance. The findings suggest that neither technology alone nor taxpayer knowledge in isolation is sufficient to achieve optimal compliance. Conclusion: Achieving effective tax revenue targets requires a balanced approach that integrates digital infrastructure and continuous taxpayer education. Policies and programs should simultaneously enhance system accessibility and public understanding to cultivate a robust tax compliance culture. Limitations: This study relies on secondary data from the literature and may not capture real-time behavioral nuances or regional variations in taxpayer engagement. Contributions: This research provides insights for policymakers and tax authorities on designing integrated digital and educational strategies to improve compliance and serves as a reference for future empirical investigations on tax administration effectiveness.
Production Cost Structure, Sales Growth, Inflation, and Profitability in Food and Beverage Companies Jessie Veronika; Ari Agung Nugroho; Alim Bahri
Riset Akuntansi dan Bisnis Indonesia Vol 2 No 2 (2026): May
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v2i2.502

Abstract

Purpose: This study examines the influence of audience segmentation and content innovation on TikTok marketing optimization among MSMEs in Pangkal Pinang City, Indonesia, addressing the limited empirical evidence in this regional digital marketing context. Methodology: A quantitative explanatory design was employed. Data were collected from 100 MSME owners and managers through Likert-scale questionnaires using purposive sampling methods. Validity, reliability, classical assumption tests, and multiple linear regressions were conducted using IBM SPSS Statistics 25. Results: Audience segmentation and content innovation both had significantly positive effects on TikTok marketing optimization. Together, they explained 81.3% of the variance, with content innovation emerging as the dominant predictor. Conclusions: Audience segmentation and content innovation are important factors in optimizing TikTok marketing among MSMEs, with creative content capabilities playing the strongest role in improving marketing performance. Limitations: This study was limited to one city, used only two predictors, and relied on cross-sectional self-report data, which may limit its generalizability and causal interpretation. Contribution: This study extends the social media marketing literature by applying the Resource-Based View, Uses and Gratification Theory, and STP framework in an MSME–TikTok context, while offering practical insights for small business digital marketing strategies.
Infrastructure, and Labor Market on Poverty in Indonesia Adlina Khairunnisa; Prayudha Ananta
Riset Akuntansi dan Bisnis Indonesia Vol 2 No 3 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v2i3.508

Abstract

Purpose: This study examines the influence of institutional, quality, infrastructure development, and labor market conditions on poverty reduction in Indonesia. Methodology: This study employs a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM). This study utilizes secondary data obtained from the National Research and Innovation Agency (BRIN), Statistics Indonesia (BPS), the Worldwide Governance Indicators (WGI), and several other official institutions. The variables examined in this study include institutions, infrastructure, the labor market, and poverty. Results: The findings reveal that institutional quality, infrastructure, and labor market conditions exert negative and statistically significant effects on poverty. Among the independent variables, the labor market made the strongest contribution to poverty reduction. Conclusions: Improvements in institutional quality, infrastructure provision, and labor market performance are crucial for reducing poverty in Indonesia. The labor market is identified as the most influential factor because it directly affects employment opportunities and household incomes. Limitations: This study is limited to three explanatory variables, while other factors beyond the research model may also contribute to the poverty dynamics. Contribution: This study provides empirical evidence of the importance of institutional strengthening, infrastructure expansion, and labor market development as strategic instruments for poverty alleviation in Indonesia.
The Effect of Green Finance and Green Accounting on Manufacturing Firm Profitability in Makassar Susi; Wa Ode Rayyani
Riset Akuntansi dan Bisnis Indonesia Vol 2 No 3 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v2i3.557

Abstract

Purpose: This study aims to analyze the effects of green finance and green accounting on the profitability of manufacturing companies in Makassar during the postpandemic period. Methodology: This study employed a quantitative explanatory approach using a purposive sampling technique. Secondary data were obtained from financial reports and sustainability reports of 30 sample observations covering the period from 2021 to 2025. Data analysis was conducted using multiple linear regression with the assistance of SPSS. Results: The findings indicate that both partially and simultaneously, green finance and green accounting have a positive and significant effect on improving corporate profitability, as measured by Return on Assets (ROA). Conclusions: The implementation of transparentenvironmental governance should not be perceived merely as a cost burden but rather as a strategic approach that promotes operational efficiency and enhances financial performance, particularly in labor-intensive industries. Limitations: This study is limited to the use of Return on Assets (ROA) as a proxy for financial performance and focuses only on manufacturing companies in Makassar. Contribution: This study provides empirical evidence for stakeholders and investors that environmental commitment in the manufacturing sector can strengthen corporate legitimacy and create long-term economic value.
Greenwashing and Financial Performance of Publicly Listed Manufacturing Companies in Makassar Istianah Hadaming; Wa Ode Rayyani
Riset Akuntansi dan Bisnis Indonesia Vol 2 No 3 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v2i3.586

Abstract

Purpose: This study aims to empirically analyze the impact of greenwashing practices on the financial performance (profitability/return on assets (ROA)) of manufacturing companies operating in Makassar. Methodology: This quantitative study employs secondary data obtained from publicly listed manufacturing companies (Tbk) operating in Makassar from 2021 to 2025. Data analysis was conducted using simple linear regression and content analysis to measure the level of greenwashing practices. Results: The statistical test results indicate that greenwashing practices have a negative but statistically insignificant effect on profitability (ROA). Conclusions: Symbolic environmental practices may reduce profitability owing to operational inefficiencies; however, the regional market remains highly pragmatic, where traditional financial metrics continue to dominate the determination of ROA-based valuation. Limitations: This study is limited to a specific geographical focus on the industrial area of Makassar and uses ROA as a proxy for financial performance. Contribution: This study provides empirical evidenceregarding ESG dynamics and greenwashing practices at the regional operational level, bridging the gap between corporate narratives developed at the headquarters level and their local implementation.

Page 4 of 4 | Total Record : 35

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