Jurnal Riset Akuntansi dan Bisnis Airlangga最新文献_第2页

ANALISIS LABA DALAM MEMPREDIKSI ARUS KAS DI MASA MENDATANG 利润分析来预测未来的现金流

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2023-09-15 DOI: 10.30596/14801

{"title":"ANALISIS LABA DALAM MEMPREDIKSI ARUS KAS DI MASA MENDATANG","authors":"","doi":"10.30596/14801","DOIUrl":"https://doi.org/10.30596/14801","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk menganalisis dan memprediksi arus kas di masa mendatang dengan menggunakan laba kotor dan laba bersih. Penelitian ini dilakukan pada Perum Perumnas Regional I Medan periode 2014 – 2020. Pendekatan penelitian menggunakan pendekatan penelitian deskriptif, sumber data yang digunakan adalah data sekunder, jenis data yang digunakan adalah data kuantitatif dengan teknik pengumpulan data dokumentasi. Berdasarkan penelitian dapat disimpulkan bahwa arus kas Perum Perumnas Regional I Medan dengan menggunakan laba kotor dan laba bersih pada tahun 2014 – 2020 tergolong baik meskipun terjadinya penurunan laba kotor dan laba bersih pada tahun 2017, bahkan pada laba bersih bernilai negatif. Penyebab terjadinya penurunan laba bersih yang negatif pada tahun 2017 adalah penurunan dari pendapatan bersih dan laba bersih setelah pajak yang diterima oleh perusahaan. Agar arus kas perusahaan semakin baik lagi sebaiknya Perum Perumnas Regional I Medan berusaha untuk memanfaatkan aktiva yang seefektif mungkin, menghindari besarnya beban meningkatnya volume pendapatan serta mengurangi pengeluaran biaya – biaya yang tidak diperlukan sehingga dapat menghasilkan laba yang lebih optimal dan mampu menciptakan nilai tambah ekonominya.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135487506","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ANALISIS PENGARUH FRAUD HEXAGON DALAM MENDETEKSI POTENSI KECURANGAN LAPORAN KEUANGAN 分析HEXAGON欺诈报表的影响

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2023-09-15 DOI: 10.30596/15698

引用次数: 0

PENINGKATAN LIKUIDITAS DAN PROFITABILITAS DALAM MODAL KERJA BERSIH PADA PT PERKEBUNAN 增加流动性和清洁资本的盈利能力

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2023-09-15 DOI: 10.30596/14800

引用次数: 0

ANALISIS DETERMINAN INDEKS HARGA SAHAM PADA PERUSAHAAN YANG TERDAFTAR PADA JAKARTA ISLAMIC INDEX (JII) 雅加达伊斯兰指数（JII）上市公司股价指数的决定因素分析

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2023-09-15 DOI: 10.30596/16612

引用次数: 0

PENGARUH PENERAPAN E- FILLING TERHADAP KEPATUHAN WAJIB PAJAK DALAM MENYAMPAIKAN SPT TAHUNAN DENGAN KEPUASAN KUALITAS PELAYANAN SEBAGAI VARIABEL INTERVENING (STUDI KASUS DI BADAN PENGELOLAAN PAJAK DAN RETRIBUSI DAERAH PROVINSI SUMATERA UTARA) E- FILLING适用于纳税人合规的影响，可作为变量进行服务，提供年度高质量的服务满意度(北苏门答腊省政府税务管理的案例研究)

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2023-09-15 DOI: 10.30596/15539

{"title":"PENGARUH PENERAPAN E- FILLING TERHADAP KEPATUHAN WAJIB PAJAK DALAM MENYAMPAIKAN SPT TAHUNAN DENGAN KEPUASAN KUALITAS PELAYANAN SEBAGAI VARIABEL INTERVENING (STUDI KASUS DI BADAN PENGELOLAAN PAJAK DAN RETRIBUSI DAERAH PROVINSI SUMATERA UTARA)","authors":"","doi":"10.30596/15539","DOIUrl":"https://doi.org/10.30596/15539","url":null,"abstract":"The purpose of this study is to determine the Effect of the Application of E-filling on Taxpayer Compliance with Service Quality Satisfaction as an Intervening Variability in the Regional Tax and Retribution Management Agency of North Sumatra Province. The type of research used was quantitative research with questionnaire and sample data collection techniques used by 100 taxpayer respondents at the Regional Tax and Retribution Management Agency of North Sumatra Province. Data testing techniques used in this study include Descriptive Statistical Analysis, Classical Assumption Test, Simple Linear Regression Test, Path Analysis Test, Sobel Analysis, R Square Test, and t Test. The results of this study show that the Application of E-filling has a positive and significant effect on Taxpayer Compliance 0.000 < 0.05, the Application of E-filling has a positive and significant effect on Taxpayer Compliance with Service Quality Satisfaction as an intervening variable. Path Analysis Test Results Indirect The application of E-filling (X) through Service Quality (Z) has a significant influence on taxpayer compliance (Y). Service Quality Satisfaction is able to mediate the relationship between the Application of E-filling to Taxpayer Compliance.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135486907","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH INFLASI, SUKU BUNGA DAN PEMBIAYAAN BANK SYARIAH TERHADAP EKSPOR INDONESIA 通货膨胀、利率和伊斯兰银行对印尼出口的融资的影响

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2023-09-15 DOI: 10.30596/15122

引用次数: 0

BEHAVIORAL ACCOUNTING: THE BEHAVIORAL IMPACT OF FISHERIES SOCIAL ASSISTANCE RECIPIENTS OF ARU ISLANDS REGENCY WITH A PLANNED BEHAVIOR THEORY APPROACH 行为会计:运用计划行为理论研究阿鲁群岛摄政渔业社会援助受助人的行为影响

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2023-05-26 DOI: 10.20473/jraba.v8i1.44327

Yohanes Zefnath Warkula, Mediaty, Grace T. Pontoh

{"title":"BEHAVIORAL ACCOUNTING: THE BEHAVIORAL IMPACT OF FISHERIES SOCIAL ASSISTANCE RECIPIENTS OF ARU ISLANDS REGENCY WITH A PLANNED BEHAVIOR THEORY APPROACH","authors":"Yohanes Zefnath Warkula, Mediaty, Grace T. Pontoh","doi":"10.20473/jraba.v8i1.44327","DOIUrl":"https://doi.org/10.20473/jraba.v8i1.44327","url":null,"abstract":"This study aims to determine how the impact of accounting behavior related to financial attitudes, financial literacy, and financial experience of recipients of fisheries social assistance funds of the Aru Islands Regency Government using the Theory of Planned Behavior (TPB) on fishermen groups. The method in this study is qualitative descriptive research with a phenomenological approach, the approach in this study using phenomenological methods is trying to understand the meaning of various events and human interactions in certain situations. The results of this study suggest that financial attitudes, literature, and experience can be the drivers of financial behavior in Planned Behavior Theory (TPB) is a continuation of the theory of reasoned action required by the limitations of the original model of behavior in which limited humans will control financial behavior. The contribution of good research to the Theory of Planning Behavior (TPB) is to develop attitudes, literacy, and experience in managing the finances of fisheries social assistance funds by fishermen groups of the Aru Islands Regency Government so that the reporting of social assistance fund accountability has value and is systematized by the nature of the accountability report of the Aru Islands Regency Government.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67617599","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

CONSTRUCTION ACCOUNTABILITY KWANGKAY 建设责任制

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2023-05-26 DOI: 10.20473/jraba.v8i1.45474

Fibriyani Nur Khairin, Anjani Risa Pratiwi, Sultan Syah

{"title":"CONSTRUCTION ACCOUNTABILITY KWANGKAY","authors":"Fibriyani Nur Khairin, Anjani Risa Pratiwi, Sultan Syah","doi":"10.20473/jraba.v8i1.45474","DOIUrl":"https://doi.org/10.20473/jraba.v8i1.45474","url":null,"abstract":"This study aims to construct the form of practice and the meaning of accountability in traditional ceremonies. The study population was the Dayak tribe and the study sample was the Daya Banuaq Tribe who performed the kwangkay ceremony. This research uses qualitative methods with a case study approach on the Continent Dayak Tribe in East Kalimantan. The data collection technique uses the snowball method during 2020-2022. Data sources are obtained through observation, interviews, documents, and audio visuals. The results showed that through the traditional kwangkay ceremony there was a practice of returning favors to those who had died. The Kwangkay ceremony costs a lot so it must be held accountable both individually (between families) and groups of people (community). This form of accountability is needed to increase trust and acceptance between family and community which is divided into two dimensions, namely; spiritual accountability and physical accountability. This accountability prioritizes the principles of good governance as important findings in the implementation of this ceremony, including participation, transparency and responsiveness. This research contributes to the theory of action by involving aspects of cultural identity, symbolism, social solidarity, and behavioral regulation. Contributing to practice, the Kwangkay ceremony has an important role in maintaining the cultural heritage of the Dayak tribe, strengthening social ties, and contributing to the local economy.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43736709","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

WHAT DO INDONESIAN NETIZENS THINK ABOUT THE EMONEY? : A SENTIMENT ANALYSIS WITH MACHINE LEARNING 印尼网民怎么看待emony？：基于机器学习的情感分析

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2023-05-26 DOI: 10.20473/jraba.v8i1.44940

Yan Putra Timur, R. Ratnasari, T. Hadi, D. P. Sari

{"title":"WHAT DO INDONESIAN NETIZENS THINK ABOUT THE EMONEY? : A SENTIMENT ANALYSIS WITH MACHINE LEARNING","authors":"Yan Putra Timur, R. Ratnasari, T. Hadi, D. P. Sari","doi":"10.20473/jraba.v8i1.44940","DOIUrl":"https://doi.org/10.20473/jraba.v8i1.44940","url":null,"abstract":"This study aims to identify the most popular topics and words in conversations in cyberspace with the issue of E-Money. In addition, the research aims to find out how netizens feel about E-Money with the help of Machine Learning. This study uses a quantitative method with a sentiment analysis approach using the Machine Learning program, namely Orange Data Mining. The data used are tweets originating from Twitter that were crawled from April 5, 2023, to April 12, 2023. Researchers used the keywords E-Money,\" \"Electronic Money,\" and \"Electronic Money\" to get a total of 800 tweets. The results showed that the words \"Money,\" \"Deposit,\" and \"Tools\" are the three words that appear most frequently in discussions of E-Money on Twitter, which is a registration procedure for using E-Money for the first time. In addition, E-Money is widely discussed in tweets in the form of Quizzes or giveaways, so in these tweets, E-money is used as a medium for transferring funds. Overall, the sentiment shown by netizens on Twitter is positive, with emotions dominated by feelings of joy and surprise towards E-Money. On the other hand, a tiny number still shows negatively, especially when experiencing technical problems when using E-Money, so concerns arise about the security of their money and personal data. Then the results of this study can be used by E-Money issuers as evaluation material to continue improving the security system so that E-Money users feel safe and satisfied and will continue to use E-Money for an extended period.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44230230","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

SUSTAINABLE TOURISM: EXPLORATION OF THE POTENTIAL FOR HALAL TOURISM RETRIBUTION ON THE NORTH COAST OF MADURA 可持续旅游：马都拉北海岸清真旅游报复潜力的探索

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2023-05-26 DOI: 10.20473/jraba.v8i1.45188

Nurul Herawati, Bambang Haryadi, Hanif Yusuf Seputro, Sultan Syah

{"title":"SUSTAINABLE TOURISM: EXPLORATION OF THE POTENTIAL FOR HALAL TOURISM RETRIBUTION ON THE NORTH COAST OF MADURA","authors":"Nurul Herawati, Bambang Haryadi, Hanif Yusuf Seputro, Sultan Syah","doi":"10.20473/jraba.v8i1.45188","DOIUrl":"https://doi.org/10.20473/jraba.v8i1.45188","url":null,"abstract":"This aim of study is to explore the potential for regional levy revenue derived from halal tourism on the north coast of Madura Island. The uniqueness of this research lies in taking the object of research (halal tourism) after the COVID-19 pandemic. Population is a halal tourist attraction located on the north coast of Pamekasan Regency and Sumenep Regency (Madura Island), namely Jumiang Beach, Lombang, E-Kasoghi, Talang Siring, and Slopeng. Data collection techniques using purposive sampling methods with time vulnerability during 2019 to 2022 which are processed using halal potential analysis methods and quantitative descriptive methods. The results showed that the potential revenue of the halal tourism sector of the Madura coastal coast is quite high, as seen from several destinations that are able to generate significant revenue. The high revenue potential on these beaches has implications for significant local native income opportunities or potential. This research contributes to the government's program in levying levies on halal tourism. This research also contributes to the application of economic theory, legal theory, political theory, interest theory, stakeholder theory, and sustainable development goals (SDGs) that support levy collection in the field of halal tourism.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45799671","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1