Jurnal Riset Akuntansi dan Bisnis Indonesia
Jurnal Riset Akuntansi dan Bisnis Indonesia adalah jurnal peer review yang diterbitkan empat kali setahun (Maret, Juni, September and Desember) oleh Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha. JRABI membahas bidang ilmu akuntansi dan manajemen yang luas dan aplikasinya dalam industri dan bisnis. Hal ini terutama menerima penelitian yang relevan dengan praktik akuntansi dan manajemen di daerah-daerah yang sedang berkembang dan pengaruhnya di luar. Ini mencakup studi tentang bagaimana pekerjaan akuntansi dan manajemen dilakukan (deskriptif) dan/atau harus dilakukan (normatif) dalam berbagai bentuk organisasi, baik dalam perusahaan laba atau nirlaba, lembaga sektor swasta atau publik, atau jaringan sosial formal atau informal.
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<![CDATA[HAMBATAN PENYERAPAN ANGGARAN PADA BALAI BESAR VETERINER WATES ]]>
<![CDATA[Eni Fatiyah]]>;
<![CDATA[Meidi Syaflan]]>;
<![CDATA[Mudasetia Hamid]]>
<![CDATA[ Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 1 No 1 (2021): Jurnal Riset Akuntansi dan Bisnis Indonesia ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jrabi.v1i1.315
<![CDATA[Berdasarkan evaluasi capaian serapan anggaran di Balai Besar Veteriner Wates (BBVet Wates) tahun 2016 – 2019 capaian serapan anggaran di BBVet Wates belum optimal, dan hal ini berdampak pada anggaran yang tidak bisa terserap dan harus dikembalikan ke negara. Tujuan dari penelitian ini adalah mengidentifikasi faktor-faktor yang berpengaruh pada serapan anggaran di BBVet Wates dan mencari upaya yang bisa dilakukan agar serapan anggaran di BBVet Wates bisa memenuhi target. Lokasi penelitian mengambil tempat di BBVet Wates Yogyakarta, terhadap sebelas informan yang terkait langsung dengan pengelola anggaran dan capaian serapan anggaran. Teknik penelitian menggunakan jenis penelitian diskriptif kualitatif. Metode dan instrumen pengumpulan data yang digunakan dalam penelitian ini adalah dengan format wawancara semi terstruktur. Analisis data berupa reduksi data (data reduction), penyajian data (data display), dan kesimpulan atau verifikasi (conclusion drawing/verification). Hasil penelitian menunjukkan bahwa faktor-faktor yang berpengaruh pada capaian serapan anggaran di BBVet Wates adalah 1) Tahapan penyiapan anggaran: Dokumen pengadaan bahan kimia, peralatan habis pakai, belanja modal dan bangunan, serta b) Kurangnya koordinasi antara tim Perencana, Tim pengadaan dan PJ kegiatan. 2) Tahapan perencanaan: a) Dokumen perencanaan, b) Adanya kegiatan prioritas nasional yang bersifat top down dan turun pada tahun berjalan. c) Pengadaan bahan kimia dan peralatan habis pakai waktu realisasi tergantung kebutuhan, serta d) Pendelegasian tugas yang tidak optimal. 3) Tahapan monitoring dan evaluasi: a) Kurangnya pemantauan realisasi kegiatan regular b) Kurangnya koordinasi antara tim perencana dan tim monev.]]>
<![CDATA[EVALUASI DISIPLIN KERJA PADA PUSDIK BINMAS LEMDIKLAT POLRI ]]>
<![CDATA[Putra Ari Wijayanto]]>;
<![CDATA[Muhammad Suud]]>;
<![CDATA[Suci Utami Wikaningtyas]]>
<![CDATA[ Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 1 No 1 (2021): Jurnal Riset Akuntansi dan Bisnis Indonesia ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jrabi.v1i1.317
<![CDATA[The objectives of this study are: 1) To identify the factors that cause indiscipline at the Pusdik Binmas Lemdiklat Polri. 2) To analyze why the discipline at the Pusdik Binmas Lemdiklat Polri is not optimal. 3) To identify how the work discipline is at the Pusdik Binmas Lemdiklat Polri. 4) To formulate efforts to improve work discipline at the Pusdik Binmas Lemdiklat Polri. This research is more appropriate to use a qualitative approach. The results showed that the work discipline of police officers would affect their performance in serving the community. Pusdik Binmas Lemdiklat Polri has carried out its duties as well as possible, this of course cannot be separated from the participation and support of the leadership who always provides guidance, direction and instructions in carrying out their duties, so that every member of the Head of Education and Training Center for the National Education and Training Center of the Police tries to provide the best service to the community . As the specific conclusions of this study, as follows: The desired work discipline in improving services to the community; The form of work discipline, and its application. Desired discipline and ways of socializing it; Implementation of Work Discipline; Evaluation of Work Discipline; and follow-up work discipline.]]>
<![CDATA[ANALISIS PEMANFAATAN TUNJANGAN PROFESI GURU BERDASARKAN PERATURAN MENTERI PENDIDIKAN DAN KEBUDAYAAN REPUBLIK INDONESIA NOMOR 19 TAHUN 2019 ]]>
<![CDATA[Wismandari Harimurti]]>;
<![CDATA[Uswatun Chasanah]]>;
<![CDATA[Muhammad Mathori]]>
<![CDATA[ Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 1 No 1 (2021): Jurnal Riset Akuntansi dan Bisnis Indonesia ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jrabi.v1i1.319
<![CDATA[Teacher Professional Allowances are given to teachers who have an educator certificate as an appreciation for their professionalism. The allowance is to raise their dignity dan increase their competence dan finance professional development. This study aims to analyze the use of PNSD Teacher Professional Allowance that occurs in SMAN 1 Patuk Gunungkidul dan analyze how PNSD Teacher Professional Teacher Allowance should be used. The research method used was a qualitative case study. Informants in this study were 25 PNSD teachers who had received the teacher professional allowance. Data collection techniques were carried out by using interviews, documentation dan triangulation, while data analysis techniques used data collection, data reduction, data presentation, descriptive data analysis dan verification dan data validation. The results showed that the use of PNSD teacher profession allowances that occurred did not meet the Permendikbud target number 19 of 2019, where most of the allowances were used to meet family needs including daily needs, education dan travel as well as renovation dan purchase of motorbikes or cars. The use of professional allowances that should be in accordance with Permendikbud No. 19 of 2019, namely most teachers have participated in seminars or workshops, subscribed to newspapers dan Wi-Fi to look for teaching materials, making teaching materials dan buying teaching support tools. They used their allowances to provide social assistance in the community dan schools by giving gifts or rewards to high-achieving students, giving funds to people who have died or are ill dan participating in social funding in schools dan the environment. They also buy books that are relevant in teaching dan teaching activities develop learning material with educational books.]]>
<![CDATA[PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA UMKM DAERAH ISTIMEWA YOGYAKARTA ]]>
<![CDATA[Agung Slamet Prasetyo]]>;
<![CDATA[Lilik Ambarwati]]>
<![CDATA[ Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 1 No 1 (2021): Jurnal Riset Akuntansi dan Bisnis Indonesia ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jrabi.v1i1.320
<![CDATA[This research is entitled "the Influence of Accounting Information Systems on the Performance of MSMEs in the Special Region of Yogyakarta. This research is conducted to determine and analyze the Influence of the application of accounting information systems on the measurement of the performance of MSMEs in the Special Region of Yogyakarta. There are 70 samples taken by applying the purposive sampling method, which includes the criteria for MSMEs that apply accounting information systems and specifically focus on culinary, fashion and craft sectors. Data are collected by using a questionnaire that has been tested for its validity and reliability, and then distributed to the respondents. The results of this study indicate that the accounting information system variable has a significant positive effect on the performance of MSMEs in the Special Region of Yogyakarta. The results of the analysis reveal that the regression coefficient value is 0.532, showing that the accounting information system has a positive influence on the performance of MSMEs, meaning that the better use of accounting information systems at MSMEs results in the better performance of MSMEs in the Special Region of Yogyakarta. The accounting information system has an influence on the performance of MSMEs in the Special Region of Yogyakarta as much as 43.5% and the remaining 56.5% is a contribution from other variables which are not included in this study.]]>
<![CDATA[PENGARUH GAYA KEPEMIMPINAN TERHADAP KINERJA PERSONEL POLSEK SEDAYU ]]>
<![CDATA[Lucius Ardi Hartana]]>;
<![CDATA[Jazuli Akhmad]]>;
<![CDATA[Muhammad Subkhan]]>
<![CDATA[ Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 1 No 1 (2021): Jurnal Riset Akuntansi dan Bisnis Indonesia ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jrabi.v1i1.321
<![CDATA[The objectives of this study were to: 1) determine whether there is an effect of transactional and transformational leadership styles on the performance of the Sedayu Police personnel either partially or simultaneously. 2) knowing the most dominant leadership style on the personnel performance of the Sedayu Police. The research approach used in this research is quantitative methods using survey methods with descriptive analysis and multiple linear regression. The results showed that 1) There is a positive and significant influence between leadership style (X1) on the performance of the Sedayu Police personnel (Y). 2) there is a positive and significant influence between the leadership style (X2) and the personnel performance of the Sedayu Police (Y). 3) there is a joint influence of the variable variable transactional leadership style (X1) and transformational leadership style (X2) on the performance of the Sedayu Police personnel (Y). 4) The most dominant variable with the personnel performance of the Sedayu Police (Y) is the transactional leadership style]]>
<![CDATA[STRATEGI PENINGKATAN KOMPETENSI PERSONEL/PENYIDIK DI SATUAN KERJA SATRESKRIM POLRES BANTUL ]]>
<![CDATA[Brimantoro Supriyadi]]>;
<![CDATA[Suhartono Suhartono]]>
<![CDATA[ Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 1 No 1 (2021): Jurnal Riset Akuntansi dan Bisnis Indonesia ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jrabi.v1i1.322
<![CDATA[This study aims to 1) Identify the factors that cause the competence of personnel/investigators in the Bantul Police Satreskrim not optimal. 2) Formulating strategies to improve the competence of personnel/investigators in the Bantul Police Satreskrim work unit. This research uses a descriptive qualitative approach. Based on the research results, it can be concluded that: 1) The factors that cause the competence of personnel/investigators at the Bantul Police Criminal Investigation Unit to be not optimal are the lack of personnel and the inaccuracy of the placement system at the Bantul Police Criminal Research Unit. 2) The strategy to increase the competence of personnel/investigators in the Bantul Police Satreskrim work unit is the aspect of skills related to the ability of teamwork, planning and organizing in completing their work; aspects of attitude related to personnel integrity.]]>
<![CDATA[ANALISIS PENILAIAN KINERJA KEUANGAN PEMERINTAH DAERAH ]]>
<![CDATA[Ruddy Tri Santoso]]>;
<![CDATA[Muhammad Syukri]]>;
<![CDATA[Ni'matul Hasanah]]>
<![CDATA[ Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 1 No 1 (2021): Jurnal Riset Akuntansi dan Bisnis Indonesia ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jrabi.v1i1.325
<![CDATA[This research aims to measure the independence of local governments in implementing regional autonomy in Sleman Regency by assessing the financial performance of the Regional Financial and Asset Agency (BKAD) based on the Budget Realization Report (LRA) for 3 years from 2017 - 2019 by analyzing the effectiveness ratio of Regional Original Income, growth ratio, compatibility ratio, regional financial independence ratio, and regional financial dependency ratio. The results of the analysis showed that the growth ratio of Regional Native Income (PAD) was assessed to have a positive growth rate. PAD effectiveness level is already very effective with an average effectiveness of 110.5%. Ratio of Compatibility has decreased in 2019 to 81.47% which shows that still local governments still allocate a lot of operating spending rather than capital expenditure. The independence ratio in the Sleman Regency government increased from 51.50% to 54.36% which was categorized as having moderate financial capabilities and showing participatory relationship patterns. The level of local financial dependence on the central government is considered very high reaching 63.99%. This shows that the Sleman County Regional Government has not been able to maximize Local Original Income effectively and efficiently in obtaining Regional Revenue.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN PERBANKAN SYARIAH SEBELUM MERGER MENJADI BANK SYARIAH INDONESIA ]]>
<![CDATA[Pandit Fatih Ahmadi]]>;
<![CDATA[Zaenab Alboneh]]>;
<![CDATA[Firman Ardiansyah]]>
<![CDATA[ Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 1 No 1 (2021): Jurnal Riset Akuntansi dan Bisnis Indonesia ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jrabi.v1i1.326
<![CDATA[Indonesia is one of the most impactful Islamic economies country in the world which has various potentials in the development of the Islamic economic sector, including banking. This study aims to measure and analyze the performance of Islamic State-owned banks in Indonesia before merging into Bank Syariah Indonesia (BSI). This research is descriptive quantitative research by measuring the financial performance of the bank through the level of profitability and risk ratios. The results of the study show that in general the performance of the 3 state-owned Islamic banks is good and experiencing growth, so it is assessed that by merging assets and markets, Islamic banks in Indonesia can grow faster.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN PERBANKAN SYARIAH INDONESIA PADA MASA PANDEMI COVID-19 ]]>
<![CDATA[Sri Diana]]>;
<![CDATA[Sulastiningsih Sulastiningsih]]>;
<![CDATA[Purwati Purwati]]>
<![CDATA[ Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 1 No 1 (2021): Jurnal Riset Akuntansi dan Bisnis Indonesia ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jrabi.v1i1.327
<![CDATA[Financial sector is an important thing for a country development. Indirectly, the financial sector will support the economy especially during the pandemic, including the Islamic banking industry. This study aims to analyze the financial performance of Islamic banking in Indonesia based on profitability ratios consisting of BOPO, ROA, ROE, liquidity ratios consisting of Cash ratio and FDR, as well as solvency ratios as measured by the CAR ratio, during the COVID-19 pandemic. This research is descriptive quantitative research by measuring the financial performance of the bank through the level of profitability ratios. The results of this study show that there is a fluctuation changing in the performance values during the COVID-19 pandemic. Bank performance through profitability ratios shows that some sharia banks are classified as efficient and some have decreased the performance. In the liquidity ratio, the average bank experienced a decline in the cash ratio component, with the lowest being at BRI Syariah, which fell by 50.9%. Bank solvency ratio generally shows good performance.]]>
<![CDATA[ANALISIS PENGARUH PELATIHAN DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PD BPR BANTUL ]]>
<![CDATA[Beta Asteria]]>;
<![CDATA[Achmad Nurkholis]]>
<![CDATA[ Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 1 No 1 (2021): Jurnal Riset Akuntansi dan Bisnis Indonesia ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jrabi.v1i1.331
<![CDATA[This study aims to determine how much influence motivation and work discipline on the performance of PD BPR Bantul employees partially or simultaneously. The method used in this research is quantitative method, where data collection uses questionnaires. The sample in this study amounted to 78 employees, where these employees served in PD BPR Bantul. Validity test which shows that the statement in this study is valid, while the reliability test using Cronbach Alpha is declared reliable. This research uses multiple linear regression analysis . The results of this analysis show that: (1) training has a positive effect on employee performance by 0.318. (2) work motivation has a positive effect on employee performance by 0.334.]]>
