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Jurnal Riset Akuntansi Dan Bisnis Airlangga

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Published by Universitas Airlangga

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Core Subject : Economy,

Economics, Econometrics & Finance

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Articles 54 Documents

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E-PROCUREMENT SYSTEM PENGADAAN BARANG DAN JASA PADA PT. TRAKINDO UTAMA SURABAYA A.A Gde Satia Utama; Arief Eko Prabiyanto
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4, No 1 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

The aim of this study proposes new system for PT Trakindo as an official agent company (dealer) in Indonesia for Caterpillar products. The company’s operations are the world's largest heavy equipment manufacturer which includes mining industry, oil and gas industry, construction, forestry, agriculture, and power systems. The problem is Procurement of goods and services performed by PT Trakindo Utama currently undergoing a lot of obstacles such as significant cost in finding the right suppliers, bad integration with suppliers, dependence on suppliers, the bill submitted by the supplier can not timely because the billing document incomplete, the use of media such as telephone and so on which may cause considerable cost. The contribution of this research are developing the procurement system design, and web-based services are expected to help anticipate and resolve these problems. This research was conducted using qualitative and case study method, which has the characteristics of exploratory. The results achieved are expected to improve the efficiency and effectiveness of the procurement process at PT Trakindo Utama.

ORGANIZATIONAL JUSTICE DAN ORGANIZATIONAL MISBEHAVIOR PADA TENAGA PENJUALAN Nidya Ayu Arina; Aldila Dwi Jayanti; Praptini Yulianti
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4, No 1 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

The purpose of this study was to examine the effect of organizational injustice on organization misbehavior carried out by salespeople because working as asalesperson is full of targets with pressure experienced certainly has high potential for misbehavior. Salespeople are required to achieve the target and not infrequently justify any means to meet the target. Some previous studies found that organizational injustice can be a trigger for workers to do misbehavior actions. Then the phenomenon arises, whether someone's reasons justify their misbehavior. This research used moral justification which is a process in which an individual carries out deviant actions but the process of action seems morally justified because it seems to have a noble goal. This research was conducted on 150 sales people at 3 consumer goods companies in Surabaya Indonesia and to test statistics, Smart PLS is used. This research is expected to be an input for policy makers to reducing misbehavior and also contributes to research on organizational misbehavior. Theresults of this study indicate that organizational injustice has a significant effect on organization misbehavior. In addition, moral justification can mediate the influenceof both variable

DUKUNGAN PEMERINTAH DAERAH, OPTIMALISASI ASSET DAN PROFESIONALISME UNTUK MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) Komang Adi Kurniawan Saputra; A.A Ketut Jayawarsa; Putu Budi Anggiriawan
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4, No 1 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

The aim of this research is to examine the factors influencing the original income level of the villages by taking the research location in the villages managing the village fund in Buleleng-Bali Regency. Total number of 129 villages. The number of samples used in this study is equal to the number of population, The sampling technique in this study was total sampling. Meanwhile, to test the hypothesis using multiple linear regression with OLS model (Ordinary Least Square). The results obtained in this study indicate that Local Government Support, Optimalization of Village Asset Utilization and Professionalism of Village Asset Management have a significant effect on original income of the village. The contribution of this theoretical research is to contribute theoretical enrichment that underlies the increase of village original income and its practical contribution, this research can be one of reference for village apparatus, village counselor, and local government in making policy related to asset management or village property

POTENSI ARTIFICIAL INTELLIGENCE (AI) MENERBITKAN OPINI AUDITOR ? Raden Roro Widya Ningtyas Soeprajitno
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4, No 1 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

The presence of Artificial Intelligence (AI) in the disruptive era is considered to be a solution for the inability of the audit to detect fraud and issue an audit opinion. The purpose of this study is to prove the potential of Artificial Intelligence (AI) to detect fraud and issue auditor opinion. This study uses the Theoretical Framework method and uses documentation techniques for previous research and by combining competencies and capabilities between the availability of big data, the use of data mining, Artificial Neural Network and involving the final analysis through the calculation of total irregularities obtained by using Fuzzy. The results of this paper reinforce the potential for the existence of Artificial Intelligence to be able to detect fraud, and publish audit opinions independently. The author hopes to provide a broader picture of the Artificial Intelligence framework to maximize its potential to help auditors detect and issue audit opinions.

PENGARUH MODAL INTELEKTUAL TERHADAP PERTUMBUHAN KOPERASI KOTA KUPANG Jems Arison Zachrias; Renya Rosari
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4, No 1 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

The purpose of this study is to find the effect of intellectual capital on the growth of cooperatives in Kupang City. Quantitative method is used in this study while data is taken from the cooperative's financial statement from 2011-2017. The intellectual capital is measured by Value Added Intellectual Coefficient (VAIC) while cooperative growth is measured by natural logarithm of the change in cooperative's total assets. The population in this study is all cooperatives that registered in Dinas Koperasi Kota Kupang, totaled 64 cooperatives and 6 cooperatives chosen as the sample using purposive sampling method. The results showed that Intellectual Capital have significant effect on the growth of cooperatives in Kupang City. The theoritical implication shows that indicators in VAIC can be applied in measuring the cooperatives’ growth. As the practical implication, this study offer insight for the decision maker in order to increase the growth of cooperatives in Kupang City.

PERANAN KOMITMEN PROFESI AKUNTAN DALAM MEMODERASI PENGARUH CLIENT IMPORTANCE PADA KUALITAS AUDIT Sunitha Devi; Luh Gede Kusuma Dewi; Putu Eka Dianita Marvilianti Dewi
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4, No 1 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

This research was done in purpose of finding out empirical evidences about theeffects of client importance towards the audit quality, dan the commitment ability of the accounting profession in weakening the influence of client importance on audit quality. The research sample that returned the results of questionnaires is 36 auditors from a total of 65 auditors working in the Public Accounting Firm (KAP) in 2018. The sample selection was done using the purposive sampling method. The data sources used in this study are primary data. Primary data is obtained by using a questionnaire that has been structured in order to collect information from the auditor as the respondent in this study. MRA model analysis was applied to analyze the data. The data analysis support the hypothesis: (1) client importance has negative dan significant effect towards the audit quality, dan (2) commitment of the accounting profession was able to moderate the influence of client importance on audit quality. The results of this study can be used as reference material for KAP leaders in evaluating dan performing more strict supervision on the implementation of professional commitment of auditors when conducting audit process, because the existence of KAP depends on the quality of audits that can affect public trust. Regulators can also make very strict rules dan sanctions related to violations of the accounting code of ethics dan violations of the audit process so that they can cause deterrent effects for the perpetrators dan can be used as learning for other auditors so as not to violate these rules.

GREEN ACCOUNTING PADA LOCAL CHAIN MANAGEMENT HOTEL DAN INTERNATIONAL CHAIN MANAGEMENT HOTEL DI BALI Tri Budi Artani ketut
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4, No 2 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v4i2.159

This study aims at identifying whether local chain management hotel and international chain management hotel in Bali have different environmental awareness, environmental responsibility, environmental involvement, environmental accounting reporting, as well as environmental audit. The data used in this study is primary data, which were collected by using instrument that was adapted from Susilo (2008). There are 45 questionnaires that meet the requirements for testing. The results of the Independent Sample T-test analysis show that there is no difference of environmental awareness between local chain management hotel and international chain management hotel in Bali. However, there are differences of environmental responsibility, involvement in protecting the environment, environmental accounting reporting as well as environmental audit between local chain management hotel and international chain management hotel. This study provides an understanding of whether there are differences of the application of green accounting in local hotel chain management and international chain management hotel, something that, to the best of our knowledge, have never been investigated previously, especially in the hospitality business in Indonesia.

MENILAI KEBERHASILAN SISTEM KEUANGAN DESA (SISKEUDES): VALIDASI MODEL KEBERHASILAN SISTEM INFORMASI DELONE DAN MCLEAN Sigit Kurnianto; Deddy Kurniawansyah; Wulandari Fitri Ekasari
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4, No 2 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v4i2.177

This study aims to test the success Siskeudes by developing a successful model of the DeLone and McLean information systems into seven dimensions. The population was 151 siskeudes operatos in the village goverments Gresik, Nganjuk, Situbondo. The sampling used in this study a sensus method. Source of data is primer data, obtained questioner from respondend. This study used structural equation modeling (SEM). The results obtained in this study is system quality has a effect on system satisfaction, information quality has a effect on information satisfaction, usefulness has a effect on system satisfaction and information satisfaction, system satisfaction has effect on individual impacts, information satisfaction has a effect on conflict intentions, individual impacts has a effect on organizational impacts, except information qualityto usefulness, system quality to information satisfaction, usefulness to individual impacts, usefulness to organizational impact, system satisfaction to organizational impact, information satisfaction to organizational impact. In addition, the test results show that there are nine pathways that have additional influence through indirect pathways. This finding becomes the basis for the development of a successful model of information systems in eGovernment, for regulators to develop and manage strategies for implementing the Siskeudes application, and as a guide for evaluating the success of Siskeudes.

MARKET REACTION ON SWITCHING TO INDUSTRY EXPERT AUDITOR: EVIDENCE FROM THE UK Nur Aulia Rahmah
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4, No 2 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v4i2.178

Penelitian ini bertujuan untuk menguji apakah terdapat sebuah hubungan positif antara cumulative abnormal returns (CAR) dan keputusan perusahaan untuk menggunakan auditor spesialis industri. Dari 2.097 populasi perusahaan yang terdaftar di London Stock Exchange selama tahun 2003 2013, terdapat 118 sampel perusahaan non-keuangan yang mengganti auditornya dan memiliki data lengkap. Metodologi studi peristiwa digunakan atas data sekunder dari laporan keuangan, database Nexis dan Thomson Reuters Spreadsheet Link. Hasil penelitian menunjukkan bahwa tidak terdapat respon pasar modal yang signifikan ketika perusahaan mengganti auditornya dari non-spesialis industri ke spesialis industri. Akan tetapi, uji t atas CAR menunjukkan bahwa secara umum pasar modal bereaksi secara signifikan terhadap pengumuman pergantian auditor. Hasil ini bermanfaat bagi manajemen dengan mengindikasikan bahwa investor peduli dengan pergantian auditor itu sendiri namun tidak mempertimbangkan spesialisasi industri auditor yang baru. Sehingga manajemen perusahaan harus memberikan perhatian kepada aspek lain yang lebih firm-specific.

SOCIETY 5.0 MILENIAL GENERATION: DIGITAL TALENTS FORMULA OF GLOBAL OPEN GOVERNMENT AND SMART CITIES Whedy Prasetyo
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4, No 2 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v4i2.176

Society 5.0 adalah peran generasi milenial memanfaatkan teknologi yang sudah berkembang. Pemanfaatan untuk mewujudkan global open government dan smart cities sebagai tujuan penelitian ini. Pemanfaatan digital pada Kelompok Harmonis Digital Kota Batu dengan menggunakan etnometodologi. Hasil penelitian diperoleh informasi yang aktual dan faktual dalam mendorong terwujudnya pemerintahan Kota Batu yang baik, bersih dan transparan serta dapat menjawab berbagai tuntutan. Hasil ini memberikan akses dan pengelolaan serta penggunaan informasi secara tepat dan akurat. Proses sebagai bagian tanggung jawab untuk mewujudkan pemerintahan aspiratif dan partisipatif, yang didasarkan pada empat peran generasi milenial; penyediaan informasi, konsultasi, keterlibatan aktif, dan kebersaman.

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