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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 2 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis" : 8 Documents clear
FACTORS AFFECTING SPEED OF SERVICE WITH WORK ENGAGEMENT AS INTERVENING VARIABLES IN PHARMACEUTICAL INSTALLATIONS Kurniasih Kurniasih; Mulyati Mulyati; Zuriyati Ulfa; Misan Cahyana; Mintarsi Mintarsi; Rokiah Kusumapradja
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 5 No 2 (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.v5i2.190

Abstract

This research is based on the dynamics of waiting time for drugs in 2021 which are not under regulatory standards. The purpose of this study was to empirically reveal the influence of HRM functions and facilities on the speed of drug waiting time service with work engagement as an intervening variable. The research design used a cross-sectional study and made 50 pharmacy installation officers the unit of analysis. The results of the study prove that the human resources management (HRM) function and facilities have a positive and significant effect on work engagement, the HRM function, facilities and work engagement have a positive and significant effect on the speed of service waiting time for drugs, and work engagement provides a positive intervention on the relationship between HRM functions and facilities on the speed of service time to wait for medicine. Work engagement is a psychological condition in which individuals are fully committed to helping the organization achieve its goals; with work engagement, pharmacy installation officers will try to meet the organization's expectations of speeding up drug waiting times according to applicable standards.
ROLE OF ORGANIZATIONAL COMMITMENT AS MEDIATOR FOR SERVANT LEADERSHIP RELATIONSHIP AND COMPENSATION Rumbita Febriarukmini; Mulyanah Mulyanah; Luciana Indah Permatasari; Muhammad Fachrudin Arrozi Adhikara; CSP Wekadigunawan
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 5 No 2 (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.v5i2.194

Abstract

This research is based on information from the personnel department regarding problems that describe the low organizational citizen behavior (OCB) of nurses in 2021. The purpose of this study was to obtain empirical evidence of the effect of servant leadership and compensation on OCB with organizational commitment as an intervening variable, using a cross sectional study design. The population in this study were 100 nurses, the sampling technique used a saturated sample which made the entire population a sample. The results of the analysis prove that simultaneously and partially servant leadership and compensation have a positive and significant effect on organizational commitment and OCB, and organizational commitment has a direct positive and significant effect on OCB, and organizational commitment provides positive intervention on the relationship of servant leadership and organizational commitment, so that with commitment organization, nurses are able to increase OCB higher through servant leadership and compensation. The importance of work engagement will bring about a situation where career and leadership development will make nurses' organizational commitment higher in supporting the achievement of organizational goals.
DEVELOPMENT STRATEGY FOR THE WARSO UNGGUL GEMILANG BUSINESS USING THE BUSINESS MODEL CANVAS Ayutyas Sayekti; Selvy Alfionita; Hermawan Wana
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 5 No 2 (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.v5i2.237

Abstract

Warso Unggul Gemilang is an agribusiness specializing in free- range chicken breeding in Bogor Regency, West Java. The demand for Day Old Chickens (DOC) from regions outside Java creates opportunities for Java-based businesses to supply DOC. However, as a medium-scale company, Warso Unggul Gemilang has yet to fully utilize Industry 4.0 advancements for efficiency due to underutilized technology and workforce shortages. Sales primarily depend on WhatsApp, causing inconsistent harvest targets. Recording activities also need more optimal technology. A development strategy using the Business Model Canvas and income statement analysis is required to address these issues for optimal and sustainable results. Digitization involves using Google Forms and Microsoft Excel for recording while marketing is improved through active social media engagement, using Facebook’s marketplace features, Facebook ads, company websites, and marketplaces. The benefits include improved management activities, efficiency, and effectiveness in the competitive landscape. These efforts increased the receipts and the return R/C (return cost) ratio.
MEDIATING EFFECT OF VIDEO-ON-DEMAND ON XXI’S CUSTOMER PERCEIVED VALUE AND LOYALTY Teta Maharani Paramitha; Henry Susanto Pranoto
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 5 No 2 (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.v5i2.251

Abstract

Disruption has become the main reason for abandoning conventional ways of modernization. This phenomenon also applies to the entertainment industry, where cinemas compete with subscription video-on-demand (SVOD). The largest cinema industry in Indonesia, Cinema XXI, is undoubtedly not resistant to this disruption. This research study applies a sample of 215 respondents from the sliced population of Cinema XXI customers and SVOD services subscribers. It aims to review the mediating effect of subscription video-on-demand services on the relationship between customer perceived value and customer loyalty to Cinema XXI. This study is a quantitative research, applying the Structural Equation Modeling (SEM) analysis method. Primary data was taken directly from the respondents using a Google Form-based questionnaire and later analyzed using JASP software. The results of the study show that subscription videos on demand do not have a significant mediating effect on the relationship between customer perceived value and customer loyalty. Subscription video on demand does not have a significant effect on customer loyalty. Though without a mediation, customer perceived value directly affects customer loyalty and subscription video on demand.
DO FAIR VALUE DECISIONS INCREASE IDIOSYNCRATIC RISK? Amrie Firmansyah; Pria Aji Pamungkas; Dani Kharismawan Prakosa; Adhitya Jati Purwaka; Muchamad Izaaz Hannun Bachtiar
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 5 No 2 (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.v5i2.263

Abstract

Systematic and non-systematic risk can both cause investment risk. Internal company conditions typically cause non-systematic risk. Diversification can help to mitigate this risk. This research aims to look into applying fair value to idiosyncratic risk. This quantitative study employs secondary data from manufacturing financial statements and stock data from the IDX. In addition, this study uses monthly data on 10-year government bond yields. Information on financial statements was obtained from www.idnfinancials.com, stock prices from www.finance.yahoo.com, and monthly 10-year government bond yields from www.bloomberg.com. In total, 575 observations were used in this study (firm-year). We used multiple linear regression analysis on panel data to test the research hypothesis. The study finds that managers' fair value accounting relates to idiosyncratic risk. The results of this test apply to both the market and the Fama-French models. This study contributes to knowledge development concerning fair value testing, which still needs to be improved in developing countries.
THE APPLICATION OF UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY IN MUSICAL METAVERSE Carlence Maurlen; Henry Susanto Pranoto
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 5 No 2 (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.v5i2.267

Abstract

This research study observes the musical Metaverse and applies the theories of UTAUT (Unified Theory of Acceptance and Use of Technology) and IDT (Innovation Diffusion Theory). It aims to examine the acceptance of the musical Metaverse toward the behavior intention to use (BI), which is influenced by performance expectancy (PE), effort expectancy (EE), social influence (SI), and facilitating conditions (FC), moderated by personal innovativeness (PI). The Google form data was collected from 250 Ciputra University students who familiarized themselves with the musical Metaverse, and the data was later processed using SmartPLS 4. The results showed that PE has a significant effect on BI, EE has no significant effect on BI, and SI has no significant effect on BI. FC has a significant effect on BI; PI has not been able to strengthen other factors to have the intention to use the musical Metaverse. Thus, performance expectancy and facilitating conditions influence the intention to use the musical Metaverse. Meanwhile, personal innovativeness cannot significantly moderate the relationship between PE, EE, SI, and FC
THE IMPACT OF MERGERS AND ACQUISITIONS ON EARNING MANAGEMENT PRACTICES AND FINANCIAL PERFORMANCE Dewi Sarifah Tullah; Ramunah Fatmawati Tullah
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 5 No 2 (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.v5i2.268

Abstract

This study aims to determine whether there are differences between earning management and financial performance during mergers and acquisitions (M&A). Purposive sampling was used to collect data from the Indonesia Stock Exchange (IDX) according to criteria for businesses that completed M&A projects in 2017 and that were publicly traded from 2012 to 2020. The Wilcoxon signed rank test was used to test the hypothesis. The results of the study show that earnings management practices are different after M&A is done with income-increasing patterns. The financial performance of return on assets (ROA) proves that there are differences that cause these activities to decline. But even while these ratios are suffering from a decline, impact M&A does not produce appreciable differences in the current ratio (CR), debt to equity ratio (DER), total asset turnover (TATO), and earnings per share (EPS). Research suggests that businesses exercise greater caution when developing their business plans prior to implementing M&A, and that investors be more picky when allocating capital to businesses that are implementing M&A because not all M&A activities will result in positive outcomes.
THE EFFECT OF GREEN INVESTMENT, INTELLECTUAL CAPITAL DISCLOSURE, AND CARBON EMISSION DISCLOSURE ON FIRM VALUE Adira M. B. Azhari; David H. M. Hasibuan
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 5 No 2 (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.v5i2.269

Abstract

This study evaluates the market performance of mining businesses listed on the Indonesia Stock Exchange from 2017 to 2021 concerning intellectual capital disclosure, carbon emission disclosure, and green investment.Secondary data for this study was from the Indonesia Stock Exchange/IDX (www.idx.co.id) and the Ministry of Environment and Forestry (www.proper.menlhk.go.id). The data were gathered through purposeful sampling. Based on a predefined set of criteria, 60 data sets from 12 mining companies were gathered over five years. The study's methodology included descriptive statistics and panel data regression.According to this study, disclosures regarding intellectual property did not affect value, green investments did not affect firm value, and disclosures about carbon emissions had a significant and favorable effect.

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