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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 8 Documents
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Search results for , issue "Vol 5 No 1 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis" : 8 Documents clear
WORK ENGAGEMENT AS MEDIATOR OF COMPETENCE AND SELF-EFFICACY OF SERVICE QUALITY Veimina Surya; Wahyuni Dian Purwati; Rian Adi Pamungkas
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 5 No 1 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v5i1.160

Abstract

This study aimed to obtain empirical evidence of the effect of competence and self-efficacy on service quality with work engagement as an intervening variable using a cross-sectional study design and 100 health workers with civil servant status as respondents. The study's results prove that simultaneously and partially, competence and self-efficacy have a positive and significant direct effect on work engagement and service quality, and work engagement has a positive and significant effect on service quality. So work engagement positively mediates the relationship between competence and self-efficacy in improving the service quality. The partisanship of health workers by involving themselves will make competence and management efforts in developing self-efficacy more effective in improving the ability of health workers to deliver quality services to inpatients. Competence will enable health workers to improve the quality of services more optimally if they appreciate interprofessional input and fully practice their knowledge. The importance of generalizations that management must develop for health workers in giving trust and experience will be an impetus for health workers to provide quality services in inpatient installations.
EFFECT LEADERSHIP STYLE AND ORGANIZATIONAL CULTURE ON PERFORMANCE WITH WORK MOTIVATION AS INTERVENING VARIABLE Siti Juhaeni; Herdiana Eta Prananti; CSP Wekadigunawan; Hasyim Hasyim
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 5 No 1 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v5i1.163

Abstract

With work motivation as an auxiliary variable, this study seeks to ascertain the impact of leadership style and organizational culture on the performance of specialist doctors. This study is a cross sectional study with 65 specialist doctors as respondents. Collecting data for the four variables using a linkert scale of 1-5 points and as a test tool descriptive statistical analysis is used with a three box method approach which is divided into three scale ranges, namely H (High), M (Medium), and L (Low). The results of the analysis of sub-structure 1 and the probability value simultaneously and partially indicating that the leadership style, organizational culture, and work motivation simultaneously and partially have a positive and substantial impact on performance. Sub structure 2 and the comparison of probability values simultaneously and partially shows that simultaneously and partially leadership style and organizational culture have an effect positive and significant effect on work motivation. The equation of path of total influence shows that job motivation influences leadership style and organizational culture in a way that enhances the performance of specialist doctors.
FACTORS INFLUENCING TAX COMPLIANCE IN INDONESIA Apran Kurniawan; Revi Novayanthi Br Meliala; Fernandus Roni Febrianto
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 5 No 1 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v5i1.208

Abstract

This study aims to look at several factors like awareness, knowledge, obstacles, and sanctions, as well as tax regulations impacting taxpayer compliance. There is an assumption that tax compliance in Indonesia is still in the low category, which causes state revenues in the tax sector not to meet expectations. This study uses the literature review method, where the results concluded that awareness, knowledge, obstacles, sanctions, and the existence of tax regulation have an indication or influence to increase tax compliance in Indonesia. The study provides knowledge about the current conditions regarding tax compliance in Indonesia based on existing factors, and new information related to the recent tax regulation in the pandemic 2022.
FINANCIAL FACTORS INFLUENCE ON TAX AGGRESSIVENESS (Study on Indonesian Consumption Sectors 2018-2020) Gabriel Nadya Amarissa; Nofri Nautani; Mansur Yal Harist; Chandra Rony Lumbantobing
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 5 No 1 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v5i1.213

Abstract

Taxes, viewed from the government's point of view, are the largest source of revenue. Such a significant contribution to the state makes the government pays more attention and create more effort to optimize tax revenue. However, from the company's viewpoint, tax payments are considered as costs and affect them by reducing their profits. Therefore, the differences in perspective between the government and the corporations will result in companies neglecting to pay taxes. This study analyzes the effect of profitability, company size, and capital intensity on tax aggressiveness listed on the Indonesian Stock Exchange in 2018-2020. This research uses multiple linear regression analysis with quantitative methods and uses purposive sampling as a sampling method. The research data used are in the form of financial statements of manufacturing companies in the consumption sector that have undergone an audit and publication process. The result of this study indicates that profitability harms tax aggressiveness, company size affects tax aggressiveness, capital intensity has no effect on tax aggressiveness, and profitability, company size, and capital intensity have a simultaneous effect on tax aggressiveness.
ANALYSIS OF TAX AMNESTY IMPLEMENTATION IN TAX REVENUE IN ASIAN REGION COUNTRIES Jati Hadipryanto; Siti Sarah; Tutty Nuryanti; Yeni Yeni; Rizqi Ramadhony; Armansyah Adhikara
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 5 No 1 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v5i1.214

Abstract

Tax revenue has an unlimited useful life because taxes are collected from citizens as obligatory, and they can be forced to collect them. Taxes can support the development of a country. Tax amnesty is one of the fiscal policies to get tax revenue quickly. Several countries have implemented tax amnesty policies, but there have been successes and failures in their implementation. Information technology factors, as well as easy access to information and confidentiality guarantees, support the success of a tax amnesty. After implementing the (long-term) tax amnesty, tax revenues sometimes increase. It reflects that taxpayer compliance in reporting assets and depositing tax obligations is only sometimes obedient after implementing the tax amnesty program.
PROFITABILITY, FIRM VALUE, INCOME SMOOTHING: THE MODERATING ROLE OF FIRM GROWTH Welly Chandra; Amrie Firmansyah; Estralita Trisnawati
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 5 No 1 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v5i1.215

Abstract

This study examines the effect of profitability and firm value on income smoothing. In addition, this study examines the moderate effect of firm growth on the relationship between these variables. This study employs a sample of companies in the banking sector listed on the IDX. The number of samples in this study is 31 observations based on purposive sampling. Moreover, the hypothesis in this study was examined with multiple regression analysis for cross-section data. The results of this study suggest that profitability and firm value are not associated with income smoothing. Furthermore, firm growth cannot strengthen the negative relationship between profitability and income smoothing. Also, firm growth cannot strengthen the negative relationship between firm value and income smoothing.
DO COMPANY FUNDAMENTALS AFFECT GOING CONCERN AUDIT OPINION? Amrie Firmansyah; Priscilla Oliviane Ngesthi; Ricy Dwi Agustin; Estralita Trisnawati
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 5 No 1 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v5i1.216

Abstract

Essential information from the company indicates potential and existing investors in investing their funds. Through these indicators, shareholders can analyze the company's sustainability in the future so that this information can be used in investments. However, companies are only sometimes at their best. Thus, this study determines the effect of profitability, operating cash flow, and liquidity on going concern audit opinion. This study employs data from transportation companies listed on the Indonesia Stock Exchange/IDX from 2019 to 2021. The sample selection technique employed in this study is purposive sampling, with 47 observations. The test employed in this study is the logistic regression. This study concludes that profitability and liquidity are not associated with going concern audit opinion, while operating cash flow is negatively associated with going concern audit opinion. This study suggests that operating cash flow is essential information that can be an early indication of risk mitigation that must be carried out for the company’s going concern.
THE INFLUENCE OF FINANCIAL FACTORS AND LOCAL GOVERNMENT CHARACTERISTICS ON FINANCIAL DISTRESS Dwi Tia Ningrum; Ria Anisatus Sholihah
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 5 No 1 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v5i1.226

Abstract

The success of regional autonomy can be reflected in the quality of the public services provided. This research was conducted in the local government of cities and regencies in Central Java Province. This study aimed to identify and analyze the effect of financial factors and local government characteristics on financial distress in city and district regional governments in Central Java Province for the 2017-2021 period. This research uses causal associative research with a quantitative approach. In determining the sample, a purposive sampling method was used with a population of all regencies and cities in Central Java Province for the 2017-2021 period. This study utilized eight independent variables and data processing instruments used in Microsoft Excel and Econometric Views (E-Views) version 10 with a panel data regression model. This study's results are partially the effectiveness and efficiency ratio that affect financial distress. While the other six variables (income growth ratio, independence ratio, regional solvency ratio, population, and audit opinion) partially do not affect financial distress. However, simultaneously the independent variables affect financial distress.

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