Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
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.
Articles
72 Documents
<![CDATA[THE EFFECTIVENESS OF IMPLEMENTATION OF SAK EMKM TO INCREASE ACCESS TO BANKING CAPITAL ON MSMES IN BOGOR REGENCY ]]>
<![CDATA[Iis Wahyuni]]>;
<![CDATA[Hadi Sutomo]]>
<![CDATA[ Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 3 No 2 (2021): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Kesatuan Press ]]>
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DOI: 10.37641/riset.v3i2.102
<![CDATA[ABSTRACT The purpose of this study is to measure the extent to which the implementation of SAK EMKM has been achieved by MSME entrepreneurs in Bogor Regency. to find out whether the preparation of financial reports in accordance with SAK EMKM can increase MSME banking access to capital, to find out what the obstacles and challenges faced by MSME entrepreneurs in implementing SAK EMKM at MSMEs in Bogor Regency. The results showed that the implementation of SAK EMKM that had been achieved in the Cibinong Raya area of Bogor Regency was still low, namely 16.7%. Preparation of financial reports in accordance with SAK EMKM is very influential for MSME players in increasing access to MSME banking capital, it is proven that MSME actors who have prepared Financial Statements with SAK EMKM standards who apply for Bank loan access pass 100%, meanwhile, MSME players who had financial reports not yet standardized SAK EMKM who applied for access to loans from banks and other institutions passed only 23%. The obstacles and challenges faced by MSME entrepreneurs in implementing SAK EMKM are, many MSME players have received socialization about the preparation of SAK-EMKM-based financial reports, education level of MSME actors, the absence of on going training and mentoring in SAK-EMKM-based financial reporting training.]]>
<![CDATA[FACTORS AFFECTING THE VALUE OF ENTITIES ON THE INDONESIA STOCK EXCHANGE ]]>
<![CDATA[Nathasya Elizabeth Joy]]>;
<![CDATA[Riki Sanjaya]]>
<![CDATA[ Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 4 No 1 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Kesatuan Press ]]>
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DOI: 10.37641/riset.v4i1.133
<![CDATA[The objective of this research is to obtain empirical evidence about the influence of liquidity, leverage, dividend policy, firm size, profitability, institutional ownership, and managerial ownership as independent variables to firm value as dependent variable in Indonesia non-financial companies. The research used companies listed in non-financial sectors in Indonesia Stock Exchange on 2018-2020. There are 103 companies meet the criteria by using purposive sampling method. The research uses multiple regression method for data analysis. The result shows that leverage and profitability have influence to firm value, while other independent variables such as liquidity, dividend policy, firm size, institutional ownership and managerial ownership have no influence towards firm value in the company.]]>
<![CDATA[LIQUIDITY, LEVERAGE, TAX AVOIDANCE: THE MODERATING ROLE OF FIRM SIZE ]]>
<![CDATA[Sri Rahayu]]>;
<![CDATA[Amrie Firmansyah]]>;
<![CDATA[Hendrik Perwira]]>;
<![CDATA[Suryo Kencono Adi Saputro]]>
<![CDATA[ Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 4 No 1 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Kesatuan Press ]]>
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DOI: 10.37641/riset.v4i1.135
<![CDATA[This study examines the effect of liquidity and leverage on tax avoidance. In addition, this study employs firm size as a moderating variable. This type of research is quantitative by using purposive sampling. The population in this study are all mining companies listed on the Indonesia Stock Exchange in 2016-2020. Determination of research sample based on purposive sampling method with a total sample of 60 observations. Research data is secondary data accessed through www.idx.co.id and www.idnfinancials.com. This study concludes that liquidity is positively associated with tax avoidance, while leverage is not associated with tax avoidance. Other findings indicate that firm size does not provide a moderating role in testing the effect of liquidity and leverage on tax avoidance. This study suggests that the Indonesia Tax Authority needs to pay attention to the characteristics of certain companies in identifying tax avoidance by companies.]]>
<![CDATA[RELATED PARTY CONCEPT, TRANSFER PRICING CORRECTION DISPUTES, MUTUAL AGREEMENT PROCEDURE (MAP) SUBMISSION: INDONESIA CASE ]]>
<![CDATA[Muhammad Ilham]]>;
<![CDATA[Budiasih Widiastuti]]>;
<![CDATA[Amrie Firmansyah]]>
<![CDATA[ Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 4 No 1 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Kesatuan Press ]]>
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DOI: 10.37641/riset.v4i1.137
<![CDATA[This research aimed to determine the concept of related parties between countries as the entry point for resolving the dispute over Transfer Pricing (TP) through Mutual Agreement Procedure (MAP). This research was conducted with qualitative methods to observe the phenomena in the practices of related parties and their relation to the submission of MAP. The data employed are primary in structured interviews and content analysis sourced from research results and regulations issued by the government. The results of this study indicate that to be resolved through MAP, a Transfer Pricing correction dispute must occur between two countries that have the same interpretation of the determination of the related parties. So, not all TP correction disputes across countries can be resolved through MAP because each country has autonomous rights to define related parties differently.]]>
<![CDATA[RELATIONSHIP BETWEEN PATIENT'S TRUST TO THE VISIBILITY LEVEL OF THE OUTBOARD CLINIC DURING THE COVID-19 PANDEMIC ]]>
<![CDATA[Bayu Prasetyo Soedargo]]>;
<![CDATA[Henry Sumurung Octavian]]>
<![CDATA[ Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 4 No 1 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Kesatuan Press ]]>
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DOI: 10.37641/riset.v4i1.138
<![CDATA[Because of the Covid-19 epidemic, human health care and treatment behavior has moved and changed. Hospital outpatient services have made many attempts to retain patient confidence in restricting the spread of Covid-19 in hospitals. This study aims to see how patient trust in the Covid-19 epidemic condition affects outpatient behavior. Some parts of the study include hospital health protocols, hospital measures to control Covid-19 distribution, and the overall state of Covid-19 dissemination in the city where the hospital is located. A non-probability sampling survey method surveyed 104 outpatients at Melania Hospital in Bogor. The study's findings were analyzed using Structural Equation Modeling to determine patient confidence elements. In addition, the questionnaire's results were examined using descriptions and cross-tabulations of respondent biodata and outpatient behavior. In general, all of the variables investigated have a favorable impact on the respondent's level of trust. Furthermore, these characteristics were examined in importance, starting with the highest and ending with the lowest. Based on this analysis, this report makes marketing recommendations for outpatient services connected to the Covid-19 epidemic]]>
<![CDATA[DOES THE USE OF VIRTUAL PRIVATE NETWORK (VPN) AFFECT THE COLLECTION OF VALUE ADDED TAX (VAT)? ]]>
<![CDATA[Fathir Haq Kesuma]]>;
<![CDATA[Nurhidayati Nurhidayati]]>
<![CDATA[ Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 4 No 1 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Kesatuan Press ]]>
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DOI: 10.37641/riset.v4i1.139
<![CDATA[The increase in electronic trading transactions, both through market places and trade transactions with goods and services originating from abroad, poses its own challenges in tax collection. Trading through the Electronic System (PMSE) on intangible taxable goods and taxable services originating from outside the customs area and utilized within the customs area has been regulated by the government. However, the administration of VAT collection carried out is still conventional by providing collection obligations to overseas entrepreneurs who have exceeded significant trade limits in Indonesia. With the use of Virtual Private Network (VPN) facilities, it is as if the consumer of goods or services in Indonesia is someone who resides or consumes his goods in another country. By means of a simulation, this research shows that with this VPN the potential for digital VAT receipts from Indonesia will be lost and/or the VAT receipts will appear as if they were receipts from other countries' digital taxes.]]>
<![CDATA[TECHNOLOGY-BASED MARINE WORKERS BUSINESS SYSTEM: THE POTENTIAL OF THE SLEREK SYSTEM SPRINGS AS A MODEL ]]>
<![CDATA[Alfiana Alfiana]]>;
<![CDATA[Gatot Soebiyakto]]>;
<![CDATA[Nurida Finahari]]>
<![CDATA[ Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 4 No 1 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Kesatuan Press ]]>
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DOI: 10.37641/riset.v4i1.140
<![CDATA[The problem of poverty in fishing communities has become a cultural cycle. The issue has become a long causal chain of various aspects that is difficult to unravel over the years. The number of fishers is decreasing while the potential of marine resources has not been fully explored. It happens because poverty alleviation for fishing communities is only around 1% per year. The poverty alleviation program is closely related to the empowerment of fishing communities in running their businesses. So far, the fishing community's business problems have focused on weather/climate, infrastructure, technology (very little touched/used), and capital. However, not all fishing communities are not prosperous. There are different levels of exploration of marine potential in other areas. The Muncar fishing community is included in the successful category with Indonesia's second-largest business scale. The Muncar fisherman's business system, although applying the general Juragan-Worker method, has a traditional fishing method called Slerek, a boat system in pairs, one for fishing, the other providing accommodation. The Slerek system promises optimal catch. The catch-sharing system is 50:50 for the skipper and his group of workers. The Muncar fishing community business system can be adopted into an empowering marine worker business system after several modifications and adjustments have been made regarding the remaining problems.]]>
<![CDATA[THE ROLE OF BRAND RELIABILITY AND BRAND INTENTION IN MEDIATING THE RELATIONSHIP BETWEEN CUSTOMER SATISFACTION AND BRAND LOYALTY ]]>
<![CDATA[Budi Setiawan]]>;
<![CDATA[Ellisya Patricia]]>
<![CDATA[ Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 4 No 1 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Kesatuan Press ]]>
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DOI: 10.37641/riset.v4i1.145
<![CDATA[This study aims to fill the research gap regarding the role of brand reliability and brand intention in mediating the relationship between overall customer satisfaction on brand loyalty. The research context is on bottled drinking water customers who already know the brand name and have consumed products from the bottled drinking water brand name. The sampling technique used a non-probability sampling approach, namely purposive sampling. The sample size is 120 respondents by following the general rules of factor analysis. The study results revealed that brand intention has an essential role in mediating the effect of overall customer satisfaction on brand loyalty. Unfortunately, there is no data support regarding the mediating role of brand reliability.]]>
<![CDATA[THE EFFECT OF INTERPROFESSIONAL COLLABORATION AND TRANSFORMATIONAL LEADERSHIP ON PATIENT SAFETY WITH WORK MOTIVATION AS INTERVENING VARIABLES ]]>
<![CDATA[Dian Gema Rizkia]]>;
<![CDATA[Andri J. Girsang]]>;
<![CDATA[Rokiah Kusumapradja]]>;
<![CDATA[M. Reza Hilmy]]>;
<![CDATA[Rian Adi Pamungkas]]>;
<![CDATA[Sandra Dewi]]>
<![CDATA[ Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 4 No 2 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Kesatuan Press ]]>
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DOI: 10.37641/riset.v4i2.156
<![CDATA[The purpose of this study was to obtain empirical evidence of the role of work motivation in mediating the relationship between interprofessional collaboration and transformational leadership on patient safety in inpatient installations using a cross-sectional study design. Moreover, make 250 inpatient installation nurses with civil servant status as the unit of analysis. The study's results prove that interprofessional collaboration and transformational leadership positively and significantly affect work motivation and patient safety. Work motivation has a positive and significant direct effect on patient safety, and work motivation has a positive role in mediating interprofessional collaboration and transformational leadership on patient safety. The importance of patient safety culture will be of value to hospital performance in patients' eyes so that maximum results are formed on implementing patient safety culture. Not only talking about the effectiveness of interprofessional collaboration and transformational leadership of the head of the room but the importance of implementing work motivation in the form of encouragement to nurses. Will create satisfaction that impacts the effectiveness of interprofessional collaboration and transformational leadership in improving patient safety culture in inpatient installations.]]>
<![CDATA[ENVIRONMENTAL UNCERTAINTY, DEBT POLICY, TAX AVOIDANCE: DOES MANAGERIAL ABILITY MATTER? ]]>
<![CDATA[Luthfia Annida]]>;
<![CDATA[Amrie Firmansyah]]>
<![CDATA[ Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 4 No 2 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Kesatuan Press ]]>
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DOI: 10.37641/riset.v4i2.162
<![CDATA[This study examines the effect of environmental uncertainty and debt policy on tax avoidance. In addition, this study also examines managerial ability as a moderating variable in relationship between independent and dependent variables. The method used in this study is quantitative. This study utilizes secondary data from annual financial reports of property & real estate sector companies listed on the Indonesia Stock Exchange from 2018 to 2020. Based on purposive sampling, the total sample of this study amounted to 77 observations. The data derives from www.IDX.co.id and official company website. The analysis technique used is multiple linear regression for the cross-section data. The results of this study suggest that environmental uncertainty is not associated with tax avoidance, while debt policy is negatively associated with tax avoidance and indicates that managerial ability weakens the positive effect of environmental uncertainty on tax avoidance. Meanwhile, the managerial ability does not moderate the relationship between debt policy and tax avoidance. This research indicates that the Indonesia Financial Services Authority needs to supervise listed companies to increase protection for investors in capital market. In addition, the Indonesian Tax Authority needs to improve the income tax policy for corporate taxpayers related to company's capital structure.]]>
