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Jurnal Riset Akuntansi dan Bisnis Airlangga最新文献

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BEBAN BUNGA ATAS PINJAMAN DARI PIHAK AFILIASI SAAT NILAI EKUITAS MINUS: KASUS PENGADILAN PAJAK 股本差额以下来自附属机构的利息负担:税务法庭案件
Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2022-09-30 DOI: 10.30596/11670
{"title":"BEBAN BUNGA ATAS PINJAMAN DARI PIHAK AFILIASI SAAT NILAI EKUITAS MINUS: KASUS PENGADILAN PAJAK","authors":"","doi":"10.30596/11670","DOIUrl":"https://doi.org/10.30596/11670","url":null,"abstract":"","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81810016","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
PENGARUH PERTUMBUHAN PERUSAHAAN, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA 公司增长、盈利能力和企业规模对公司制造、消费品部门上市后的价值的影响
Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2022-09-30 DOI: 10.30596/11507
{"title":"PENGARUH PERTUMBUHAN PERUSAHAAN, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"","doi":"10.30596/11507","DOIUrl":"https://doi.org/10.30596/11507","url":null,"abstract":"","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"20 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90966907","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
PENGARUH KONSERVATISME AKUNTANSI DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA 印度尼西亚证券交易所上市的会计保护与资本逃税行为的影响
Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2022-09-30 DOI: 10.30596/12475
{"title":"PENGARUH KONSERVATISME AKUNTANSI DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"","doi":"10.30596/12475","DOIUrl":"https://doi.org/10.30596/12475","url":null,"abstract":"","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"60 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89791243","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
EFEKTIVITAS BUMDES SEJAHTERA BERSAMA DALAM MENINGKATKAN KESEJAHTERAAN PETERNAK KAMBING BRABADOS DI MASA PANDEMI COVID 19 DI DESA LAWE LONING AMAN KECAMATAN LAWE SIGALAGALA KABUPATEN ACEH TENGGARA
Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2022-09-30 DOI: 10.30596/11598
{"title":"EFEKTIVITAS BUMDES SEJAHTERA BERSAMA DALAM MENINGKATKAN KESEJAHTERAAN PETERNAK KAMBING BRABADOS DI MASA PANDEMI COVID 19 DI DESA LAWE LONING AMAN KECAMATAN LAWE SIGALAGALA KABUPATEN ACEH TENGGARA","authors":"","doi":"10.30596/11598","DOIUrl":"https://doi.org/10.30596/11598","url":null,"abstract":"","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"27 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84619907","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 KEPATUHAN WAJIB PAJAK PADA UMKM DI KOTA MEDAN 分析棉兰市UMKM的纳税人合规
Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2022-09-30 DOI: 10.30596/12474
{"title":"ANALISIS KEPATUHAN WAJIB PAJAK PADA UMKM DI KOTA MEDAN","authors":"","doi":"10.30596/12474","DOIUrl":"https://doi.org/10.30596/12474","url":null,"abstract":"","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"37 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88902757","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
MARKET REACTION IN THE MANUFACTURING SECTOR SHARE TO THE EVENT OF THE APPROVAL OF THE JOB CREATION LAW IN 2020 制造业市场对2020年《创造就业法》获得批准的反应
Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2022-05-29 DOI: 10.20473/jraba.v7i1.36178
Irianing Suparlinah, Yusrizal Karunia, Negina Kencono Putri, Adi Wiratno
{"title":"MARKET REACTION IN THE MANUFACTURING SECTOR SHARE TO THE EVENT OF THE APPROVAL OF THE JOB CREATION LAW IN 2020","authors":"Irianing Suparlinah, Yusrizal Karunia, Negina Kencono Putri, Adi Wiratno","doi":"10.20473/jraba.v7i1.36178","DOIUrl":"https://doi.org/10.20473/jraba.v7i1.36178","url":null,"abstract":"This study aims to determine the Market Reaction in Manufacturing Sector Stocks to the Legalization of the Job Creation Law 2020. The purposive sampling technique was used from all manufacturing companies listed on the Indonesia Stock Exchange for the 2020 period. The event study analysis technique was used in this study with an observation period of approx. 21 trading days (10 days before and 10 days after). The results of statistical tests on abnormal returns show that there is no significant difference in the average abnormal return before and after the event and indicates a semi-strong form of market efficiency. The results of statistical tests on trading volume activity show that there is a significant difference in average trading volume activity before and after the event. This study implies that the ratification of the Job Creation Law has an impact on the investment climate so that when major political events occur, it is hoped that market participants will be more careful in making investment decisions, especially in buying and selling shares.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48927276","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
UNBOXING “ICBP” BUSINESS DURING PANDEMIC: HAS PRICE REFLECTED ACCOUNTING INFORMATION? 疫情期间拆箱“ICBP”业务：价格是否反映了会计信息？
Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2022-05-29 DOI: 10.20473/jraba.v7i1.36184
Tangguh Bakit Prastyawan, Asqolani, Resi Ariyasa Qadri
{"title":"UNBOXING “ICBP” BUSINESS DURING PANDEMIC: HAS PRICE REFLECTED ACCOUNTING INFORMATION?","authors":"Tangguh Bakit Prastyawan, Asqolani, Resi Ariyasa Qadri","doi":"10.20473/jraba.v7i1.36184","DOIUrl":"https://doi.org/10.20473/jraba.v7i1.36184","url":null,"abstract":"This study aims to determine the intrinsic value of PT Indofood CBP Sukses Makmur, Tbk equity during the Covid-19 pandemic. The research employed the qualitative approach utilizing the explanatory case study framework to achieve the research objective. The purposive sampling method was used to determine a single sample public firm as the study object which was chosen from the population of 677 public firms listed in Indonesia Capital Market per beginning 2020. The data collection was focused on gathering financial data related to the firm’s business activities. The data gathered was examined using the fundamental analysis framework which includes seven analyses on the business environment and the competition in the food-beverage industry in Indonesia; the firm competitive positioning; the company's growth strategy; the environmental, social, and government policy; the risks of the share ownership; the financial ratios; and the appraisal of entity’s intrinsic value. The results of our study indicated that the fair value of ICBP equity during the pandemic was undervalued. This research contributes to supporting the efficient market theory by proving that the firm market price has not reflected all accounting information, meaning that Indonesia's capital market remained in a semi-strong efficient state during the outbreak. The study implies, in a practical manner, that investors may adopt research findings to improve their decision on long-term equity investment in ICBP shares.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48464442","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: 2
STATE FINANCE AUDIT FOR PEOPLE’S WELFARE (DIALOGUE OF RHETORIC AND REALITY) 为人民谋福利的国家财政审计（修辞与现实的对话）
Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2022-05-29 DOI: 10.20473/jraba.v7i1.36180
Joko Santosa
{"title":"STATE FINANCE AUDIT FOR PEOPLE’S WELFARE (DIALOGUE OF RHETORIC AND REALITY)","authors":"Joko Santosa","doi":"10.20473/jraba.v7i1.36180","DOIUrl":"https://doi.org/10.20473/jraba.v7i1.36180","url":null,"abstract":"The purpose of this study to gain an in-depth understanding of the role of audit for the welfare of the people. Qualitative tradition becomes a paradigm of study by using literature study as its methodology. The results of the analysis and discussion, the discourse is more strategically valuable if it is implemented in efforts to handle and minimize corruption. The argument that states that as a form of audit expectation gap, people's welfare is difficult to realize when corruption is still a serious problem that has not been resolved. The practical contribution of this research is to offer two strategic steps that BPK can take to reduce the existing expectation gap, firstly by improving the quality of financial audits, and secondly by focusing on performance audits with a higher priority on improving the quality of internal auditors' performance (APIP). In the theoretical realm, it can open up opportunities for the development of the concept of auditing in the public sector, not only serving scientific needs but also responding to public expectations.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46016230","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
BUILDING SUSTAINABLE WASTE MANAGEMENT BASED ON ENVIRONMENTALLY FRIENDLY BEHAVIOR IN HEALTHCARE INDUSTRY: A SYSTEMATIC REVIEW 在医疗保健行业建立基于环境友好行为的可持续废物管理:系统回顾
Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2022-05-29 DOI: 10.20473/jraba.v7i1.36179
Viqi Ardaniah
{"title":"BUILDING SUSTAINABLE WASTE MANAGEMENT BASED ON ENVIRONMENTALLY FRIENDLY BEHAVIOR IN HEALTHCARE INDUSTRY: A SYSTEMATIC REVIEW","authors":"Viqi Ardaniah","doi":"10.20473/jraba.v7i1.36179","DOIUrl":"https://doi.org/10.20473/jraba.v7i1.36179","url":null,"abstract":"Establishing sustainable waste management in healthcare industries is challenging as the social, economy, environmental dimension in the sustainability needs to be complied. However, prior studies have proposed indicators to build the sustainable waste management without addressing a systematic manner leading to bias and considering the environmental dimension to drive stakeholder’s behavior. This study aimed to determine how environmentally friendly behavior affects the sustainable waste management in the healthcare industries. There were 874 articles collected from the databases consisting of PubMed, Sciencedirect, Scopus, SAGE and Ebscohost after removing the duplicates and 8 articles claimed to meet the inclusion criteria. The environmentally friendly behavior is driven by stakeholders’ consciousness towards environmental practices, strong belief, awareness, knowledge and perception. The behavior needs to be reinforced by regulations and institutions and improved by training and education in order to develop the sustainable waste management. Theoretically, this study contributes to sustainable waste management by addressing more on environmentally friendly behaviors of all actors. In managerial implication, this study also offers considerations for firms on the areas which need to be improved to gain sustainable practices","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48210090","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
BUYING BEHAVIOR IN ONLINE FOOD DELIVERY APPLICATIONS DURING THE COVID-19 PANDEMIC COVID-19大流行期间在线送餐应用中的购买行为
Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2022-05-29 DOI: 10.20473/jraba.v7i1.36182
Permata Sari, Bahri, Ardhi Khairi
{"title":"BUYING BEHAVIOR IN ONLINE FOOD DELIVERY APPLICATIONS DURING THE COVID-19 PANDEMIC","authors":"Permata Sari, Bahri, Ardhi Khairi","doi":"10.20473/jraba.v7i1.36182","DOIUrl":"https://doi.org/10.20473/jraba.v7i1.36182","url":null,"abstract":"This study aims to review the effect of discount framing, brand reputation, purchase intention, and actual behavior based on online food delivery applications during the COVID-19 pandemic. The population, in this study are users of online food delivery applications throughout Indonesia, with the unit of analysis being the individual. Sampling in this study used the purposive method, namely respondents who filled out online questionnaires with total of 119. The data analysis technique in this study used SEM-AMOS version 23. The results showed that discount framing had a positive effect on brand reputation and purchase intention, brand reputation has a positive effect on purchase intention, and purchase intention has a positive effect on actual behavior. The implications of the results of this study for application owners are to know the effect of discount framing, brand reputation, and purchase intention so that they can take strategies and policies related to these matters. For application, users are to be able to use applications that provide discount framing according to their needs.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44257241","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: 2
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