Jurnal Riset Akuntansi dan Bisnis Airlangga最新文献_第4页

DESIGNING THE SUSTAINABILITY REPORTING MODEL FOR VILLAGE-OWNED ENTERPRISE BASED ON TRI HITA KARANA : A CONCEPTUAL APPROACH 基于三合一karana的村企可持续发展报告模型设计:一种概念方法

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2022-11-27 DOI: 10.20473/jraba.v7i2.38056

Putu Sukma Kurniawan, T. Sawarjuwono

引用次数: 1

SAMI’NA WA ATHO’NA PHILOSOPHY IN THE PROCESS OF ACCOUNTING EDUCATION BASED ON ISLAMIC BOARDING SCHOOLS 伊斯兰寄宿制学校会计教育过程中的萨米纳哲学

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2022-11-27 DOI: 10.20473/jraba.v7i2.40437

Rofidatul Hasanah, Whedy Prasetyo, Ahmad Roziq

{"title":"SAMI’NA WA ATHO’NA PHILOSOPHY IN THE PROCESS OF ACCOUNTING EDUCATION BASED ON ISLAMIC BOARDING SCHOOLS","authors":"Rofidatul Hasanah, Whedy Prasetyo, Ahmad Roziq","doi":"10.20473/jraba.v7i2.40437","DOIUrl":"https://doi.org/10.20473/jraba.v7i2.40437","url":null,"abstract":"This study aims to examine the philosophy of compliance with sami’na wa atho’na in the accountingeducation process. The object of this research is a Vocational High School as known as SMK MHI Jember, avocational school that is established and operates in Islamic boarding schools in Indonesia. This type ofresearch is a qualitative research with Husserl Phenomenology method. The resource persons in this studyamounted to 4 people, namely the chairman of the pesantren foundation, the treasurer of the foundation, thechairman of the MHI Vocational School, and the accounting teacher of the MHI Vocational School. This studyshows that the phenomenon of strict sami’na wa atho’na is not just student compliance with the teacher, but aspart of ethical development in the accounting education process at SMK MHI. Theoretically, the results of thisstudy can contribute to the accounting learning process which in the process emphasizes the usefulness of theaccounting discipline through the formation of the ethical character of students, as David Hume's theory ofUtilitarian Ethics, that an activity and policy is said to be good if it can provide benefits to the majority ofsociety. In addition, accounting educators and educational institutions that have study programs or accountingexpertise competencies can take the results of this study into consideration for manifesting the philosophy ofsami'na wa ato'na in the development of the accounting education curriculum in the era of the independentcurriculum and the 4.0 industrial revolution, where the moral crisis is be of serious concern.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41603223","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

EXPLANATION STUDY OF AGRO-INDUSTRIAL FIRM FINANCIAL PERFORMANCE BASED ON CAPITAL STRUCTURE AND FIRM STRATEGY IN THE COVID-19 PANDEMIC COVID-19大流行中基于资本结构和企业战略的农工企业财务绩效解释研究

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2022-11-27 DOI: 10.20473/jraba.v7i2.39888

Agung Budi Sulistiyo, Bunga Maharani, Bayu Aprillianto, Novi Wulandari Widiyanti, M. Miqdad

{"title":"EXPLANATION STUDY OF AGRO-INDUSTRIAL FIRM FINANCIAL PERFORMANCE BASED ON CAPITAL STRUCTURE AND FIRM STRATEGY IN THE COVID-19 PANDEMIC","authors":"Agung Budi Sulistiyo, Bunga Maharani, Bayu Aprillianto, Novi Wulandari Widiyanti, M. Miqdad","doi":"10.20473/jraba.v7i2.39888","DOIUrl":"https://doi.org/10.20473/jraba.v7i2.39888","url":null,"abstract":"The purpose of this study was to examine the effect of corporate strategy on financial performance with capitalstructure as an intervening variable. The advantage of this research lies in taking the object of the company inthe agroindustry sector in the Covid-19 pandemic situation which has not been the concern of researchers. Thepopulation is all agroindustry companies, listed in Indonesian Stock Exchange. Data collection technique usingpurposive sampling method and a total of 52 sample data were obtained with a time span of 2020-2021 whichwere processed using the multiple regression method. The results show that there is an effect of corporatestrategy on capital structure, as well as capital structure that affects financial performance. However, theopposite result is shown by the non-influence of corporate strategy variables on financial performance. Thus,the mediating role of capital structure in the relationship between corporate strategy and financial performancehas been clearly proven. The results of this study are able to provide future research recommendations in theform of using variations of company strategies that can have different implications, especially for companies inthe agroindustry sector during the covid-19 pandemic. In addition, this study also recommends companies tomanage their capital structure optimally to generate value to financial performance. This research will alsocontribute on the fast growth of literature related to corporate strategy, capital structure, and financialperformance as well as the development of agency theory, signal theory and pecking order theory.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44266247","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

ADOPTION OF ISLAMIC BANKING IN FINANCIAL SATISFACTION : STUDY ON BANK SYARIAH INDONESIA YOGYAKARTA REGION 伊斯兰银行在财务满意度中的应用&对印尼日惹地区银行的研究

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2022-11-27 DOI: 10.20473/jraba.v7i2.37205

Heru Kristanto HC

{"title":"ADOPTION OF ISLAMIC BANKING IN FINANCIAL SATISFACTION : STUDY ON BANK SYARIAH INDONESIA YOGYAKARTA REGION","authors":"Heru Kristanto HC","doi":"10.20473/jraba.v7i2.37205","DOIUrl":"https://doi.org/10.20473/jraba.v7i2.37205","url":null,"abstract":"The main purpose of this study was to examine the effect of Islamic financial literacy, religiosity, bankreputation, and risk attitude on the adoption of Islamic banking. Examine the mediating role of the adoption ofIslamic banking on the influence of Islamic financial literacy, religiosity, bank reputation, and risk attitude onfinancial satisfaction. The statistical analysis model used mediation regression. The research population was1.033.264 and the sample was 336 Bank Syariah Indonesia customers in the Jogjakarta region. The samplingtechnique used was random sampling, a data collection method using a questionnaire. The mediationregression analysis tool uses SEM-PLS. The results show that: Islamic financial literacy has a positive effecton the adoption of Islamic banking products. Bank reputation has a positive effect on the adoption of Islamicbanking. Religiosity has a positive effect adoption of Islamic banking. The risk attitude affects the adoption ofIslamic banking. Adoption of Islamic banking mediates the effect of Islamic financial literacy, bankreputation, religiosity, and risk attitude on financial satisfaction. The results of the study add to the literatureand the results of empirical studies of Islamic financial management. Provide recommendations for IslamicBank policies, namely: policies to increase Islamic financial literacy, bank reputation, risk attitude, adoption ofIslamic banking, and financial satisfaction to improve the welfare and performance of the bank.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49542093","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

ANALISIS DETERMINAN PERTUMBUHAN LABA PADA PERUSAHAAN PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA 分析在印尼证券交易所注册的煤矿公司利润增长保证

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2022-09-30 DOI: 10.30596/11642

引用次数: 0

PANEL REGRESSION ANALYSIS: PREDIKSI UKURAN PERUSAHAAN, MODAL KERJA, DAN STRUKTUR MODAL TERHADAP RETURN ON ASSETS PADA PERUSAHAAN FOOD AND BEVERAGES DI BURSA EFEK INDONESIA

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2022-09-30 DOI: 10.30596/12476

引用次数: 1

FAKTOR-FAKTOR YANG MEMPENGARUHI INDEKS PEMBANGUNAN MANUSIA DENGAN BELANJA DAERAH SEBAGAI VARIABEL INTERVENING PADA KABUPATEN/KOTA DI SUMATERA UTARA

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2022-09-30 DOI: 10.30596/11896

引用次数: 0

PENGARUH RETURN ON EQUITY (ROE), NET PROFIT MARGIN (NPM), CURRENT RATIO (CR) DEBT TO EQUITY RATIO (DER) TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BEI PADA SAAT PANDEMI COVID-19 (2020-2021)

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2022-09-30 DOI: 10.30596/11933

引用次数: 0

PERAN FINTECH DALAM MENINGKATKAN LITERASI KEUANGAN USAHA MIKRO KECIL MENENGAH DI BATAM FINTECH在促进巴淡微型小企业的金融素权作用

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2022-09-30 DOI: 10.30596/11656

引用次数: 1

ANALISIS DETERMINAN DEBT TO EQUITY RATIO PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2022-09-30 DOI: 10.30596/11641

引用次数: 0