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Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN)
Published by Universitas Bumigora
ISSN : -     EISSN : 27214109     DOI : https://doi.org/10.30812/rekan
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal ini akan memuat hasil penelitian mutakhir (paling lama 5 tahun yang lalu) pada bidang Ekonomi, Management, Akuntansi dan bidang-bidang lain yang terapannya sangat berhubungan dengan bidang ekonomi. Penelitian tersebut harus memenuhi syarat ilmiah baik yang dilakukan oleh individu dosen, dosen secara berkelompok maupun dosen berkolaborasi dengan mahasiswa bimbingannya. Penyunting menerima sumbangan tulisan yang belum pernah diterbitkan dalam media lain. Naskah diketik dengan ukuran kertas A4 spasi 1 sepanjang 8 - 12 halaman, dengan format seperti tercantum pada halaman belakang. Naskah yang masuk dievaluasi dan disunting untuk keseragaman format, istilah, dan tata cara lainnya.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 7 Documents
 1 
Search results for , issue "Vol 2 No 1 (2021): Rekan" : 7 Documents clear
Pengaruh Pendidikan, Angka Harapan Hidup dan Jumlah Penduduk Terhadap Pertumbuhan Ekonomi di Negara dengan Jumlah Penduduk Terbesar di Dunia Muhammad Dedat Dingkoroci Akasumbawa; Abd. Adim; Muhammad Ghafur Wibowo
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 2 No 1 (2021): Rekan
Publisher : Program Study Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (499.037 KB) | DOI: 10.30812/rekan.v2i1.1047

Abstract

Tujuan penelitian ini untuk menguji pengaruh Pendidikan sekolah dasar, angka harapan hidup, dan jumlah penduduk terhadap pertumbuhan ekonomi. Penelitian ini menggunakan metode data panel dengan sampel di 5 negara dengan jumlah penduduk terbesar di dunia tahun 2015-2019. Data penelitian diambil dari situs resmi Word Bank. Hasil penelitian menunjukkan bahwa Pendidikan sekolah dasar berpengaruh positif terhadap pertumbuhan ekonomi. Angka harapan hidup menunjukkan pengaruh yang positif terhadap pertumbuhan ekonomi. Serta jumlah penduduk berpengaruh positif terhadap pertumbuhan ekonomi.
Pengaruh Kompleksitas Operasi Perusahaan, Umur Perusahaan dan Opini Auditor Terhadap Ketepatwaktuan Laporan Audit Nurhairunnisa Nurhairunnisa; Bambang Bambang; Robith Hudaya
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 2 No 1 (2021): Rekan
Publisher : Program Study Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.173 KB) | DOI: 10.30812/rekan.v2i1.1051

Abstract

This study aims to determine the effect of the complexity of company operations, company age, and auditor's opinion on the timeliness of audit reports on mining companies listed on the IDX in 2016-2018. The analysis technique used is descriptive analysis with hypothesis testing using multiple linear regression models through SPSS version 22 software. This study uses secondary data, namely annual reports published on the website www.idx.co.id or published through the company's official website. The population of this research is all mining companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sampling technique was using purposive sampling. Based on predetermined criteria, 30 companies were obtained as samples and 90 observations. The results of this study indicate that there is no influence of the complexity of the company's operations, company age, and the auditor's opinion on the timeliness of the audit report. This research is expected to contribute thoughts, information, and benefits to related stakeholders. For public accountants, this research can be used as a reference that can be used in carrying out their audit service practices, especially in an effort to improve the efficiency and effectiveness of audit implementation through managing factors that can affect the timeliness of submitting audit reports so that audit completion can be improved and accelerated. publication of audited financial reports. For investors, these useful concepts of thought and understanding can be used as a reference in reading and analyzing information in making decisions, especially in matters relating to audited financial reports.
Tingkat Pengangguran Akibat Covid-19 di Provinsi Nusa Tenggara Barat Ikang Murapi; Dewa Ayu Oki Astarini; I Nyoman Subudiartha
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 2 No 1 (2021): Rekan
Publisher : Program Study Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (606.989 KB) | DOI: 10.30812/rekan.v2i1.1116

Abstract

This study aims to determine the increase in the unemployment rate due to Covid 19 in West Nusa Tenggara Province. This type of research is a descriptive method using secondary data which is analyzed using growth analysis at the unemployment rate. The results showed that of the 3.82 million working age population, there were 455.56 thousand people (11.93 percent) who were affected by Covid-19. Most of the working age population affected by Covid-19 experienced a reduction in working hours, namely 378.85 thousand people (83.16 percent). Meanwhile, the number of unemployed due to the impact of Covid-19 was 28.39 thousand people or around 25.03 percent of the total unemployed (113.43 thousand people) in NTB. The results of these calculations are carried out qualitatively by referring to tables and graphs during the period 2018-2020
Analisis Pengaruh Profitabilitas, Leverage, KSP dan KINS Terhadap Manajemen Laba (Earning Management) Muliani Muliani; R . Ayu Ida Aryani
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 2 No 1 (2021): Rekan
Publisher : Program Study Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (575.806 KB) | DOI: 10.30812/rekan.v2i1.1119

Abstract

Based on agency theory, earnings management occurs because of differences in economic interests between managers as agents and owners of companies as principals, where each party seeks to achieve the desired level of prosperity. Many factors affect both internal and external earnings management. This study aims to determine the effect of profitability, leverage, public share ownership (KSP) and institutional ownership (KINS) to earnings management (earning management).The sample in this research is the consumer goods industry sector listed on the BEI during the period 2013-2015. By using purposive sampling method, there are 42 companies that meet the criteria. Methods of data collection is done through documentation study and literature study. Data analysis techniques using descriptive statistical analysis, classical assumption test, and multiple linear regression analysis.The result of the research gives the conclusion that partially profitability, leverage, public share ownership and institutional ownership have no effect to earnings management. While simultaneously all independent variables have no effect on earnings management.
Analisis Pengaruh Persepsi Harga, Kualitas Produk dan Citra Merek Terhadap Keputusan Pembelian (Studi Pada Konsumen Sari Roti di Kota Semarang) Agus Budi Purwanto; Hendro Budhi Risaputro
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 2 No 1 (2021): Rekan
Publisher : Program Study Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (714.505 KB) | DOI: 10.30812/rekan.v2i1.1120

Abstract

Abstract The purpose of this study was to analyze the influence of Price Perception, Product Quality and Brand Image on Purchasing Decisions on Sari Roti consumers in Wonodri Village Semarang. The population in this study were all consumers who bought Sari Roti in Indomart. The sample is 130 people. The sampling technique used is stratified proportional sampling. The data analysis tool used in this study is multiple regression analysis. Based on the results of the study: There is a positive and significant influence between Price Perception on Purchasing Decisions, There is a positive and significant influence between Product Quality on Purchasing Decisions, There is a positive and significant influence between Brand Image on Purchasing Decisions, Simultaneously there is a positive and significant effect between Price Perception , Product Quality and Brand Image on Purchasing Decisions. Keywords: Price Perception, Product Quality, Brand Image, Purchasing Decision
Peran Profitabilitas dan Good Corporate Governance dalam Memediasi Pengaruh Struktur Modal Terhadap Nilai Perusahaan Imam Mujahidin; luhgiatno luhgiatno; Eman Sukanto
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 2 No 1 (2021): Rekan
Publisher : Program Study Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (626.248 KB) | DOI: 10.30812/rekan.v2i1.1121

Abstract

This study is about the value of the food and beverage sector manufacturing companies in the Indonesia Stock Exchange from 2013 to 2016. The objective is to analyze the effect of Profitability and Good Corporate Governance in mediating the effect of capital structure on firm value. Methods of data analysis using multiple regression and single test to test the hypothesis. The population in this research are food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018. The sample in this study was selected through purposive sampling, so that a sample of 42 companies was obtained. The result of this research is that capital structure has a negative and significant effect on profitability. Capital structure has a positive and significant effect on Good Corporate Governance (GCG). Capital structure has a positive and significant effect on Firm Value. Profitability has a positive and significant effect on Firm Value. Good Corporate Governance (GCG) has a positive and insignificant effect on Company Value. Profitability cannot mediate the relationship between capital structure and firm value. Good Corporate Governance (GCG) cannot mediate the relationship between capital structure and firm value.
Pengaruh Pembagian Sisa Hasil Usaha (SHU) Terhadap Penambahan Modal Usaha Anggota Koperasi “Cahaya Pertama Mandiri” Mulyati yati; Rini Anggriani
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 2 No 1 (2021): Rekan
Publisher : Program Study Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1084.861 KB) | DOI: 10.30812/rekan.v2i1.1134

Abstract

Penelitian ini bertujuan untuk mengembangkan dan memotivasi anggota koperasi agar dapat mengelola modal usaha sehingga dapat meningkatkan besarnya sisa hasil usaha (SHU) yang akan didapatkan oleh masing-masing anggota koperasi, sehingga anggota koperasi yang pasif menjadi anggota yang lebih aktif. Karna perkembangan suatu koperasi tergantung dari bagaimana besarnya partisipasi dari anggota koperasi. Metode penelitian menggunakan jenis penelitian kuantitatif. Teknik pengumpulan data menggunakan kuesioner dan wawancara terstruktur kepada 83 orang yang dijadikan sebagai responden penelitian, selanjutnya data dari responden tersebut diolah menggunakan aplikasi SPSS versi 21. Dari hasil pengolahan data penelitian yang dilakukan dapat disimpulkan bahwa pembagian SHU koperasi menujukan pengaruh yang positif dan signifikan terhadap penambahan modal usaha anggota koperasi, dengan taraf signifikasi sebesar 0,000. Hasil penelitian menujukan bahwa semakin tinggi SHU koperasi maka akan semakin meningkatkan tambahan modal usaha yang diterima oleh anggota Cahaya Pertama Mandiri.

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