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Jurnal Riset Akuntansi dan Bisnis
Published by Universitas Muhammadiyah Sumatera Utara
ISSN : 16937597     EISSN : 26232650     DOI : https://doi.org/10.30596/jrab
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences
JURNAL RISET AKUNTANSI DAN BISNIS, published by the Departement Accounting, Faculty of Economics and Business, University of Muhammadiyah Sumatera Utara (UMSU), Medan, North Sumatra, Indonesia, which includes articles on the scientific research field of Management Sciences, includes the results of scientific research original, Jurnal Riset Akuntansi dan Bisnis accepts manuscripts in the field of research includes scientific fields relevant to: Financial Accounting Manajemen Accounting Tax Accounting the relevant Sector Accounting Science.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
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Search results for , issue "Vol 15, No 2" : 6 Documents clear
ANALISIS PENGARUH KUALITAS PELAYANAN, HARGATERHADAP LOYALITAS PELANGGANPADA JASA PENERBANGAN PT. SRIWIJAYA AIR AMBON Sefnat Kristianto Tomasoa
Jurnal Riset AKuntansi dan Bisnis Vol 15, No 2
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v15i2.1621

Abstract

This study aims to determine the influence of service quality and price of customer loyaltyflightservice usersofPT.SriwijayaAirAmbon.The unitof analysis inthis study are allpassengerarrivalsanddeparturesin Ambon City.Samples taken using acidental purposive random sampling technique, ie passengers who encountered during the research and they've never been on a plane at least 2 times in the last 3 months.Datawere collected usingquestionnairedistributed tothe respondents, and then make tested the validity, reliability and multiple regression analysis with using SPSS. The results showed that the quality of service and price significant effect on customer loyalty. Service quality positive effect of 0.336 on customer loyalty PT. Sriwijaya Air Ambon. Price positive effect of 0.542 on customer loyalty PT. Sriwijaya Air Ambon. Seen from R square value of 0.68 which indicates that customer loyalty to the PT. Sriwijaya Air Ambon influenced by two variable that the quality of service and price by 68%, the remaining 32% customer loyalty PT. Sriwijaya Air Ambon influenced by other variables that have not been examined in this study.
PENGARUH KINERJA KEUANGAN TERHADAP DEVIATION ACTUAL GROWT RATE DARI SUSTAINABLE GROWTH RATE Barbara Gunawan; Dian Puteri Leonnita
Jurnal Riset AKuntansi dan Bisnis Vol 15, No 2
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v15i2.1663

Abstract

The purpose of this research wa to analyze the influence of financial performance to the deviation of  actual growth rate of sustainable growth rate with the financial performance includes of profitability, liquidity, leverage, and asset management. This reseacrh uses secondary data are derived of the financial statements companies listed on the Indonesian Stock Exchange and Kuala Lumpur Stock Exchange during 2013-3014. This research used a purposive sampling method and obtained as much as 186 companies consist of 72 companies from Indonesia and 76 companies from Malaysia. The method of analysis in this study using multiple linear regression with SPSS 20.0.  The results showed that return on asset (ROA), current ratio (CR), debt to equity ratio (DER), and inventory turnover (IT) together have a significant effect on the deviation actual growth rate from sustainable growth rate in Indonesia but haven’t a significant effect in Malaysia. The partial test result showed that CR has negative significant effect to dependent variable in Indonesia but hasn’t significant effect to dependent variable in Malaysia. DER has positive significant effect to dependent variable in Indonesia but hasn’t significant effect to dependent variable in Malaysia. IT has negative significant effect to dependent variable in Malaysia but hasn’t significant effect to dependent variable in Indonesia. ROA has no significant effect to variable dependen in Indonesia and Malaysia.  
PENGARUH PELATIHAN TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADAPT. PERKEBUNAN NUSANTARA III MEDAN Salman Munthe; Reza Ichsan Nurul Ichsan
Jurnal Riset AKuntansi dan Bisnis Vol 15, No 2
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v15i2.1757

Abstract

This Study aimed to determine the impact of training on employee productivity. This research carried out in PT. Perkebunan Nusantara III located at Jln. Sei Batang Hari no. 2 Medan. This research uses quantitative methods by emphasizing the power analysis on the data processed by statistical methods. The selection of the sample is done by using probability sampling. The population of 100 employees were selected by random sampling technique, then 50 employees were chosen as the sample. The data collection instruments used were questionnaire. The Data were analyzed with the help of computer software statistical program for social sciences (SPSS) for windows release 20,0. Based on the findings calculated in SPSS 20,0, it can conclude that there is a significant influence of training on work productivity. Job training 76,5% impacted on employee productivity in PT. Perkebunan Nusantara III Medan.
STRATEGI MENINGKATKAN DAYA SAING HOTEL SULTHAN BANDA ACEH MELALUI PENDEKATANANALISIS SWOTSTRATEGI MENINGKATKAN DAYA SAING HOTEL SULTHAN BANDA ACEH MELALUI PENDEKATANANALISIS SWOT Rizky Syahputra; A. Rahim Matondang; Suwito Suwito
Jurnal Riset AKuntansi dan Bisnis Vol 15, No 2
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v15i2.1748

Abstract

Room occupancy rate Sulthan Hotel room occupancy rate is lower than the overall hotel room in Banda Aceh. One of the factors that lead to failure to achieve the occupancy rate at the Hotel Sulthan hotel is a low competitiveness compared to competitor hotels. The aim of this study was to identify factors internal and external factors affecting the low level of room occupation and to develop effective strategies to improve the competitiveness of Sulthan Hotel Banda Aceh. This type of research in the study is action research, with data analysis SWOT and QSPM. Market Penetration Strategy is a strategy that was formulated so that Sulthan Hotel Banda Aceh can improve the competitiveness of the hotel. Market penetration strategy through a series of more aggressive marketing activities in the form of hotel promotion and a series of co-operation with companies and government agencies.
MENINGKATKAN PERFORMANCE BUMD DENGAN SEMANGAT CORPORATIZATION DAN ALIANSI STRATEGIS SERTA TRANSFORMASI MINDSET Sjahril Effendy
Jurnal Riset AKuntansi dan Bisnis Vol 15, No 2
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v15i2.1759

Abstract

Badan Usaha Milik Daerah (BUMD) atau disebut juga Public Enterprise masih bisa ditingkatkan performancenya dengan antara lain melakukan reformasi BUMD, transformasi mindset pimpinan dan karyawannya memiliki akhlak yang baik pengelolaannya dengan semangat corporatization, dan membangun aliansi strategis dengan suatu bentuk joint cooperation/joint operational. Melakukan reformasi BUMD pada intinya bertujuan ingin membuat BUMD suatu value added dengan pertimbangan globalisasi ekonomi dunia bukan lagi dalam tahap wacana tetapi sudah memasuki tahap impelementasi. BUMD harus mampu menjadi business entity yang mampu memberikan satisfaction kepada para customer dan memberikan significant contribution kepada shareholders/owners. Dari segi komersial tetap berpegang pada kriteria-kriteria sound business practices. Dalam aliansi strategis BUMD-BUMD harus dapat mencari patner yang tepat sehingga kerjasama dapat terlaksana dengan baik dengan pola performance yang saling menguntungkan (win-win situation
OPTIMALISASI PERAN ANALISA STAN DAR BELANJA DALAM PENYUSUNAN ANGGRAN BELANJA SKPD DI KABUPATEN LINGGA Alek Murtin
Jurnal Riset AKuntansi dan Bisnis Vol 15, No 2
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v15i2.1664

Abstract

The purpose of this study provides a reasonable budgetary level in each SKPD in Lingga District, which can be used as guidance in preparing the budget in the coming year. The contribution of this research to local government can be used as predictor of fairness of expenditure of each SKPD and as a control tool for Local Government Budget Team (TAPD) at the time of discussion of Work Plan Budget (RKA) in the coming year. Approach in this research use perspective of science management accounting, cost accounting and statistics sciences. This research is descriptive research, in data analysis using Activity Based Costing (ABC) method and Ordinary Least Square (OLS) data processing using SPSS with descriptive statistical technique.

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