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INDONESIA
Jurnal Riset Akuntansi Dan Bisnis Airlangga
Published by Universitas Airlangga
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Core Subject : Economy,
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Articles 6 Documents
Search results for , issue "Vol 5, No 2 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga" : 6 Documents clear
DIGITALIZATION OF ACCOUNTING INFORMATION IMPACT ON MSMEs’ PROFITABILITY AND PRODUCTIVITY ., mutoharoh; -, Winarsih; zahrah Buyong, Siti
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5, No 2 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v5i2.233

Abstract

This study aims to examine the impact of digitalization of accounting information on MSMEs profitability and productivity. The population in this study was MSMEs in Semarang which were registered at the Cooperative and UMKM Agency of Semarang as of October 2019 totaling 17.010 units. There are 300 cases selected using purposive sampling method with the criteria that the companies use computerize transaction recording and/or utilize smart devices for business communication. The primary data were collected from MSMEs’ manager through questionnaire that was distributed in several public events such as exhibition and seminars. The study took the simple regression analysis utilizing SPSS 22.0 software. The findings show that that digitalization of accounting information has significant impacts on increasing profitability. Another finding shows that digitalization of accounting information does not affect the companies’ productivity. This research is based on the Technological Acceptance Model (TAM) theory and the Schumpeterian theory. In practice, the results of this study can be socialized to the MSMEs managers so that they can use this to evaluate the implementation of accounting information in their business. This study can also be used by government and others related parties to consider in providing business assistance for MSMEs to improve the impact of digitalization of accounting information
FINANCIAL LITERACY LECTURER IN SOUTH TANGERANG : SOCIOECONOMIC DETERMINANTS AND DEMOGRAPHIC FACTORS Arianti, Baiq Fitri; Kurnia Shanti, Yunita; Maradina, Julian
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5, No 2 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v5i2.224

Abstract

The purpose of this study is to measure and test the influence of socioeconomic and demographic factors on improving financial literacy in lecturers in South Tangerang City. This type of research uses quantitative research with survey methods. The population is all college lecturers in South Tangerang city as many as 5,974 respondents and the sample number of 209 respondents with simple random sampling method. The data sources used are primary and secondary data. The data analysis method used is multiple regression with SPSS version 25. The results found that socioeconomic influence is positive and significant to financial literacy. Variable demographic factors have a positive and significant effect on financial literacy. The results of this study contribute to the field of financial accounting, especially related to socioeconomic factors, demographics and financial literacy that can provide information and input sources for the government, OJK community in helping to improve knowledge and understanding of financial services products as a form of improving financial literacy and needed from various parties especially from the academics of universities who can contribute to the development of theory and study of libraries.
ACCEPTANCE TECHNOLOGY FACTORS OF MOBILE BANKING USAGE BASED ON UTAUT2 MODEL Aryono Putranto, Ignatius
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5, No 2 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v5i2.234

Abstract

The aim of this research was to examine factors in UTAUT2 was developed by Venkatesh et al.,(2012) (Unified Theory of Acceptance and Use of Technology2) Model which were influenced people in using mobile banking. Constructs used in this research were: performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, habits, behavioural intention, and use behaviour. This research based on survey research, and data were gathered using questionnaire. The questionnaires were distributed through internet link and it was responded by 199 respondents. The population in this research are every person who used mobile banking. The sample amount used the literature which was said that if the number of arrows in the model is maximum 10, the minimum amount of samples are 91 samples. Data analysis techniques employed in this research was Partial Least Square – Structural Equation Modeling (PLS-SEM). Results from this research shows that the factors influencing use of mobile banking are habitss and behavioural intention. In other sides, factors that determine the intentions on using mobile banking are habitss and performance expectancy. Results of this research contributes to the identify the factors that should be enhanced by banks to optimize the use of mobile banking and also contributes to the banks customers to make them understand what factors influenced them most on using mobile banking. Theoretical contribution from this paper related to contribution of references about examining the factors affect use of mobile banking in Indonesia from the UTAUT2 model.
THE EFFECT OF PUBLICITY OF THE PRESIDENT DIRECTOR AND MAJORITY SHAREHOLDERS ON TAX AVOIDANCE Ivastya, Raras; Fanani, Zaenal
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5, No 2 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v5i2.217

Abstract

The study uses the volume search index (SVI) to see the publicity of the president director through Google Trends, and uses the percentage of share ownership to see stocks that aim to influence tax avoidance. The research object used is a public company registered at PT. Indonesia Stock Exchange and the 50 richest people listed on Forbes in the 2013-2018 period. The sample data of selected companies were 24 companies of 121 observation data for 6 years. This study uses multiple linear analysis. The results of the study support the first hypothesis which indicates that the main director who gets higher attention will do tax avoidance. Firms with higher publicity tend to use more tax planning services from auditors. While the research results contradict the second hypothesis that the higher the share owner will not do tax avoidance.In the end, it is hoped that the results of this research can be used to encourage the government to accelerate the Base Erosion and Profit Shifting mechanism which can be used as a reference for investors and company management to improve tax avoidance strategies so that in the future it will provide maximum benefits for the firm sustainability.
INCREASING AN ACCOUNTABILITY OF VILLAGE FINANCIAL MANAGAMENT WITH APPARATUS COMPETENCE AND GOVERNMENT’S INTERNAL CONTROL SYSTEM Rosari, Renya; Aprilia Manabulu, Herry
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5, No 2 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v5i2.209

Abstract

The purpose this studies to test the effect of apparatus competence, and government’s internal control system on the accountability of village financial management in Rote Ndao Regency. The population of this study was all village officials in Rote Ndao Regency. Purposive sampling technique was used to select the samples. The samples of this study were 54 village officials there are village heads or village treasurers in Rote Ndao Regency. The data analysis technique used the PLS (Partial Least Square) with SmartPLS 3.0 software. The results showed that the competence of the apparatus and government’s internal control system has a positive effect on the accountability of village financial management. The results of the study contributed to the policy of the Rote Ndao government as a material consideration in revising the regulation of Minister of Home Affairs number 65 year 2017 Article 21 concerning the election of prospective village heads with an education level of junior high school or equivalent.
BUSINESS STRATEGY FORMULATION OF INDIHOME PT. TELEKOMUNIKASI INDONESIA AREA OF WEST NUSA TENGGARA Ananda Fatimah, Mia; Romadlon, H.A.,; Rismayani, Risris
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5, No 2 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v5i2.232

Abstract

This study aims to determine the priority strategies of several alternative strategies in IndiHome which are formulated using SWOT analysis. This research is a qualitative descriptive study. The data used are primary. Sampling using a purposive sampling technique and get seven informants. Primary data generated from the interviews were analyzed using SAP and ETOP to diagnose factors including strengths, weaknesses, opportunities, and threats. After that, these factors are formulated in the SWOT matrix to determine alternative strategies. Strategy alternatives are then formulated in the QSPM matrix to obtain priority strategy results for IndiHome. The validity test in this study was carried out by triangulation of sources. The results showed that there were four alternative strategies for IndiHome Telkom Area of West Nusa Tenggara. Based on four alternative strategies, the priority strategy for IndiHome which is determined by QSPM matrix is to upgrade the quality of services provided to customers regularly with a total weight of 7,051. The results of this study are expected to be able to assist in the framework of thinking about strategic management knowledge in the Internet Service Provider (ISP) industry and also provide additional information and insights in the selection of alternative strategies as well as new insights about the condition of the company from an external perspective.

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