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Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Published by Institut Bisnis dan Informatika Kesatuan
ISSN : -     EISSN : 26567113     DOI : https://doi.org/10.35212/277621
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis (e-ISSN: 2656-7113) adalah media ilmiah independen untuk Dosen dan Peneliti di bidang Ekonomi, Akuntansi dan Bisnis yang dikelola dan diterbitkan oleh LPPM IBI Kesatuan Bogor. Diterbitkan dua kali dalam putaran, pada bulan Maret dan September. Jurnal ini menerbitkan hasil penelitian terapan / aplikasi dalam bidang ekonomi, akuntansi dan bisnis dalam arti luas.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol 2 No 2 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis" : 7 Documents clear
Macro economics: Liquidity, Solvency, and External Factor as Determinant of Government Bond Index Yield (INDOBEXGB) with The Vector Error Correction Model (VECM) Nurlia Rahmatika; Muhamad Noer Fachmi
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 2 No 2 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v2i2.50

Abstract

The purpose of this research to analysis of several variables such as macroeconomics variables and volatility index to yield on government bond index. The macroeconomic indicators studied are consumer price index, BI rate, money supply, foreign reserve, exchange rate, Indonesia total debt, and external factor volatility index S&P 500. The period of this research was conducted using secondary data from January 2012 until December 2017. This research use Vector Error Correction Model (VECM) method because there is cointegration between variables, indicated by Trace Statistic and Max-Eigenvalue statistic which is bigger than Critical Value. The result of analysis shows that BI rate, money supply, Indonesia total debt, and volatility index S&P 500 give positive influence to yield government bond index INDOBEXGB, while consumer price index, foreign reserve, and exchange rate give negative effect to yield government bond index INDOBEXGB. The policy implication on the yield of state bonds is useful for the government as the economic authorities to determine the amount of bonds to issued and front loaded or wait and see strategy in issuing bonds. For corporate issuer is useful for reference in determining the cost of fund for corporate bonds issued.
Analysis Of Conservatism Accounting And Conflict Bondholders-Shareholder Against Quality Of Profit In Indonesia And Australia And Its Comparison Elis Asri Munggaran; I Gede Sudi Adnyana
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 2 No 2 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v2i2.57

Abstract

This study aims to determine the effect of accounting conservatism and the conflict of bondholder-shareholders on the companies' earnings quality that list on the Indonesian Stock Exchange (IDX) and the Australian Securities Exchange (ASX). Besides, this study also aims to determine differences in Indonesia's earning quality level and Australia financial statements. The research method used is a quantitative statistical analysis using the classic assumption test, multiple regression analysis, T-test, and F test by a significance level of 5%. This study's independent variable (X) is accounting conservatism and shareholder bondholder conflict with the dependent variable (Y), earnings quality. The result of the analysis that has been done proves that partially and simultaneously, accounting conservatism has a significant effect on the earning quality in Indonesian and Australian companies. Meanwhile, in the study of the bondholder-shareholder conflict on earning quality shows that it does not affect achieving quality. But, simultaneously, it involves reaching quality in Indonesian and Australian companies. Meanwhile, based on descriptive statistical analysis, earnings quality in Australia is better than in Indonesia.
Factors That Influence On The Price To Book Value Of The Company In Indonesia Stock Exchange Riki Sanjaya; Henviani Henviani
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 2 No 2 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v2i2.58

Abstract

The purpose of this research is to examine institutional ownership, profitability, liquidity, dividend policy, debt policy, firm size, audit committee, managerial ownership in affecting price to book value in non-financial companies listed in Indonesia Stock Exchange. This research used 54 listed non-financial companies in Indonesia Stock Exchange, and the data were selected using a purposive sampling method during the research period 201 6 until 2018. Data were analyzed using multiple regression methods. The research results show that profitability and debt policy had a significant influence on price to book value. In contrast, for institutional ownership, liquidity, dividend policy, firm size, audit committee, managerial ownership had no considerable influence on price to book value.
Case Analysis Of Revenue Recognition Fraud Of Pt Garuda Indonesia (Persero) Tbk In 2018 Made Hari Prayoga; Dyah Purwanti
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 2 No 2 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v2i2.63

Abstract

The purpose of this study is to analyze cases of revenue recognition fraud at PT Garuda Indonesia that occurred for the 2018 financial statements. This case attracted public attention because PT Garuda as one of the leading state-owned airlines in Indonesia is known for its service performance. In order to achieve our research objectives, we investigated these fraud cases with a qualitative approach. The findings of the study are that PT Garuda Indonesia committed fraud by acknowledging compensation income for the right to install connectivity and entertainment service equipment on board and content management from the agreement with PT Mahata Aero Teknologi in the consolidated financial statements of PT Garuda Indonesia (Persero) Tbk in 2018. Action This is an intent or negligence and is included in the cook the book scheme, namely recognizing income before it can be recognized. Fraud is driven by industrial pressures in the form of unfavorable industrial conditions and financial pressures in which companies try to book maximum profits in order to achieve the target set. The result of the action is that the resulting financial statements are materially misleading.
The Effect Of Tax Examination Effectiveness On Tax Avoidance With Political Connection Moderation Roshid Andru Mustaqiim; Nurhidayati Nurhidayati
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 2 No 2 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v2i2.64

Abstract

The self-assessment system in which the taxpayer performs the calculation, payment, and tax reporting by the taxpayer itself risks tax avoidance practices. To minimize this risk, the Directorate General of Taxation carries out law enforcement in the framework of supervision through tax audit activities. This study aims to analyze the effect of the effectiveness of the inspection on tax avoidance practices by using a moderated political connection because it is suspected that companies with a political link tend to be more aggressive in terms of tax planning. This study uses panel data of companies listed on the Indonesia Stock Exchange from 2016 to 2018. The study results conclude that tax audits effectiveness has a significant effect on tax avoidance practices, which means that the more influential the tax audit activities are, the lower the tax avoidance level.
Relations Green Business Innovation Top Knowledge, Entrepreneurial Business Awareness And Awareness Of Coconut Young (Cocos Nucifera Lin) And Its Impact On Environmental Sustainability Bahri Bahri; Ilmardani Rince Ramli; Widodo Prasetyo
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 2 No 2 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v2i2.67

Abstract

This research was conducted to analyze the direct and indirect relationship between green business innovation dimensions through the Knowledge, awareness, and concern of young coconut entrepreneurs (Cocos nucifera lin). It could be done towards environmental sustainability to minimize greenhouse gas emissions caused by entrepreneurial activities that cause global warming. The number of samples used in this study was 60 respondents with the sampling technique using purposive sampling. The data analysis method used was bivariate correlation analysis and path analysis (path analysis). Result study found a significant positive relationship between green input, green process, green products, green marketing to Knowledge, awareness, and concern. Directly green information, green revolution, green development, green marketing have a positive and significant relationship to environmental sustainability. The variables of Knowledge, awareness, and concern have a positive and meaningful connection to ecological sustainability. From the results of the path analysis, the direct relationship value is greater than the indirect cost. Green, green, green, and green marketing through the variables of knowledge, awareness, and concern do not have an indirect relationship to environmental sustainability.
Review Of The Implementation Of Inventory Accounting Systems By Per-02-Bc-2019 In Receiver Facilities Impor The Purpose Of Export (KITE) Andi Yudha Amwilla P; Muanas HB
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 2 No 2 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v2i2.69

Abstract

Ease of Import for Export Purposes (KITE) is a government facility to export growth by manufacturing companies. Given this facility, of course, through several conditions that must be met, including the Inventory Information System model owned by the company that must be computerized and accessed by Customs and Excise as required in Per-02 / BC / 2019. This study aims to examine the suitability of the inventory information system owned by the company receiving the facility (KITE ), which is PT Batara Indah. PT Batara Indah registered as one of the companies using the KITE facility since 2014. The research method used is the descriptive qualitative method through document study. Information gathering is done through desk studies and discussions with related parties in the company. The results showed that PT Batara Indah had implemented an Integrated Inventory Accounting Information System model. If referring to the expected Directorate General of Customs and Excise regulation, PT Batara Indah has complied with the law.

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