Review of Accounting and Business最新文献

{"title":"Pengaruh Persepsi Akuntansi, Pengetahuan Akuntansi, Skala Usaha dan Latar Belakang Pendidikan terhadap Penggunaan Informasi Akuntansi (Studi Empiris Pada Pelaku UMKM di Kabupaten Temanggung)","authors":"Rani Kumalasari, Rina Trisnawati","doi":"10.52250/reas.v3i2.654","DOIUrl":"https://doi.org/10.52250/reas.v3i2.654","url":null,"abstract":"ABSTRAK \u0000Penelitian ini bertujuan untuk mengetahui pengruh persepsi, pengetahuan akuntansi, skala usaha dan latar belakang pendidikan pelaku UMKM teradap penggunaan informasi akuntansi di Kabupaten Temanggung. Sampel yang digunakan dalam penelitian ini sebanyak 100 responden dan pengambilan sampel dengan metode random sampling. Teknik analisis yang digunakan adalah regresi linier berganda dengan aplikasi SPSS ver 20. Hasil penelitian menunjukkan bahwa persepsi pelaku, pengetahuan akuntansi dan latar belakang pendidikan tidak berpengaruh terhadap penggunaan informasi akuntansi. Sedangkan skala usaha berpengaruh terhadap penggunaan informasi akuntansi.","PeriodicalId":349866,"journal":{"name":"Review of Accounting and Business","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115483784","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}

{"title":"Analisis Pengaruh Likuiditas, Leverage, Struktur Kepemilikan, dan Operating Capacity terhadap Financial Distress (Studi Empiris Perusahaan Food and Beverage Terdaftar di Bursa Efek Indonesia Periode 2018-2020)","authors":"Dika Agustin, Elis Trisnawati","doi":"10.52250/reas.v3i2.656","DOIUrl":"https://doi.org/10.52250/reas.v3i2.656","url":null,"abstract":"Penelitian ini bertujuan untuk menguji, menganalisis pengaruh Likuiditas, Leverage, Struktur Kepemilikan, dan Operating Capacity Terhadap Financial Distress pada perusahaan sektor food and beverage yang terdaftar di BEI periode 2018-2020. Metode analisis yang digunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa Likuiditas, Kepemilikan Manajerial, Kepemilikan Institurional tidak berpengaruh signifikan terhadap Financial Distress, sedangkan variabel Leverage dan Operating Capacity berpengaruh signifikan terhadap Financial Distress. Penelitian ini diharapkan dapat dijadikan sebagai literatur dan juga sebagai sumber referensi pada penelitian selanjutnya.","PeriodicalId":349866,"journal":{"name":"Review of Accounting and Business","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125975227","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}

{"title":"Pengaruh Kualitas Sistem Informasi Akuntansi Terhadap Kepuasan Pengguna Aplikasi Berbasis Mobile Banking Pada Bank BCA KCP Banda","authors":"Dinda Anggraeni","doi":"10.52250/reas.v3i2.600","DOIUrl":"https://doi.org/10.52250/reas.v3i2.600","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui bagaimana kualitas sistem informasi akuntansi dan kepuasan pengguna, serta untuk mengetahui apakah kualitas sistem informasi akuntansi berpengaruh terhadap kepuasan pengguna Aplikasi Berbasis Mobile Banking Pada Bank BCA KCP Banda. Faktor-faktor yang diuji dalam penelitian ini adalah kualitas sistem informasi akuntansi sebagai variabel independen. Sedangkan kepuasan pengguna sebagai variabel dependen. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif. Populasi dalam penelitian ini adalah nasabah yang pengguna mobile banking pada Bank BCA KCP Banda sebanyak 3.980. Teknik penentuan sampel yang digunakan dalam penelitian ini yaitu teknik probability sampling dengan metode simple random sampling, sedangkan untuk menghitung besaran sampel menggunakan rumus slovin, sehingga sampel dalam penelitian sebanyak 100 nasabah yang pengguna mobile banking pada Bank BCA KCP Banda. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear sederhana menggunakan Statistical Package for Social Sciences (SPSS) Ver.25.00. Berdasarkan hasil penelitian menunjukan bahwa kualitas sistem informasi akuntansi berpengaruh terhadap kepuasan pengguna di Aplikasi Berbasis Mobile Banking Pada Bank BCA KCP Banda. Selain itu besarnya pengaruh kualitas sistem informasi akuntansi dalam memberikan kontribusi pengaruh terhadap kepuasan pengguna adalah sebesar 53,1%.","PeriodicalId":349866,"journal":{"name":"Review of Accounting and Business","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125980337","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}

{"title":"Penerapan Good Corporate Governance dan Risiko Pembiayaan terhadap Profitabilitas Bank Muamalat Indonesia","authors":"Dodi Supriyanto, D. Yunus","doi":"10.52250/reas.v3i2.583","DOIUrl":"https://doi.org/10.52250/reas.v3i2.583","url":null,"abstract":"Abstrak: Penelitian ini bermaksud untuk mengkaji penerapan tata kelola perusahaan yang baik (GCG) di Bank Muamalat Indonesia, pertumbuhan risiko pembiayaan (NPF), dan sejauh mana faktor-faktor tersebut berdampak pada profitabilitas (ROA) perusahaan. Penelitian ini menggunakan metodologi deskriptif dan verifikatif. Selain metode pengumpulan data primer yang meliputi kajian pustaka dan dokumentasi, digunakan pula data sekunder berupa laporan keuangan tahunan dan laporan masyarakat atas penerapan GCG. Uji asumsi tradisional, analisis regresi linier berganda, koefisien korelasi, koefisien determinasi, uji-t, dan uji-F semuanya digunakan dalam konstruksi hipotesis. Hasil penelitian ini menunjukkan bahwa sebagian risiko pembiayaan (NPF) dan sebagian GCG keduanya memiliki dampak yang cukup besar terhadap profitabilitas. Namun, tidak satu pun faktor yang memiliki dampak signifikan, yakni ROA. Hubungan yang kuat ditunjukkan oleh koefisien korelasi sebesar 0,872, dan koefisien determinasi sebesar 76,1, sedangkan sisanya sebesar 23,9% dipengaruhi oleh faktor-faktor yang tidak diteliti.Abstract: This study aims to analyze the implementation of Good Corporate Governance (GCG) at Bank Muamalat Indonesia, to analyze the development of financing risk (NPF) and to analyze how much influence the implementation of GCG and financing risk (NPF) has on the profitability (ROA) of Bank Muamalat Indonesia. The method used in this research is descriptive method and verification method. The data used are secondary data in the form of annual financial reports and published reports on the implementation of GCG with data collection techniques by literature study and documentation. The design of the hypothesis used classical assumption test, multiple linear regression analysis, correlation coefficient, coefficient of determination, t test and f test. The results of this study indicate that partially GCG has a significant effect and financing risk (NPF) partially has no significant effect, while simultaneously has a significant effect on profitability (ROA). The correlation coefficient value of 0.872 indicates a strong relationship, and the value of the coefficient of determination is 76.1 while the remaining 23.9% is influenced by other factors not examined. \u0000  \u0000Keywords: Good Corporate Governance (GCG), Financing Risk (NPF) and Profitability (ROA).","PeriodicalId":349866,"journal":{"name":"Review of Accounting and Business","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116029980","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}

{"title":"Analisis Perancangan Tata Letak Pabrik Kopi Java Preanger Gunung Tilu Menggunakan Metode Activity Relationship Chart (ARC)","authors":"Bagas Abiyoga Hastyo Aji, Maya Irjayanti","doi":"10.52250/reas.v4i1.601","DOIUrl":"https://doi.org/10.52250/reas.v4i1.601","url":null,"abstract":"Layout design is important in managing material flow, productivity and human relations within the factory. There are 8 work stations at the Java Preanger Gunung Tilu Coffee Factory, namely warehouse, weighing, washing, pulping machines, huller machines, sorting and roasting machines. \u0000This study aims to determine the initial layout of the factory and to compare the initial layout with the proposed layout using descriptive methods with the Activity Relationship Chart (ARC) method, which shows the importance of whether or not a department should be approached in order to create company work efficiency. Then a comparison is made between the mileage of the initial layout and the proposed layout. \u0000The results showed that the production process flow was irregular because the distances were not suitable and far apart and the total displacement was 43,808.4 meters. By applying the Activity Relationship Chart (ARC) method, several parts of the factory experienced a change in position which resulted in a proposed layout with reduced mileage during the production process from 61.6 meters to 43.5 meters and the number of displacements reduced to 31,271.5 meters","PeriodicalId":349866,"journal":{"name":"Review of Accounting and Business","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122364821","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}

{"title":"Pengaruh Penerapan Loan Management System (LMS) terhadap Non Performing Loan (NPL) pada Bank Bjb","authors":"Dhea Auliaurrohamani","doi":"10.52250/reas.v3i1.517","DOIUrl":"https://doi.org/10.52250/reas.v3i1.517","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh penerapan loan management system (LMS) terhadap non performing loan (NPL) pada bank bjb dengan melihat pada 5 tahun sebelum penerapan LMS dan 5 tahun setelah penerapan LMS. \u0000Penelitian ini dilakukan menggunakan metode kuantitatif dengan pendekatan deskriptif dan verifikatif. Analisis yang digunakan dalam penelitian ini adalah uji beda Wilcoxon menggunakan SPSS, analisis ini dilakukan untuk melihat apakah ada pengaruh dengan adanya LMS atau tidak. Sumber data yang digunakan adalah data sekunder berupa laporan keuangan atau annual report. Teknik pengumpulan data dalam penelitian ini adalah dokumentasi / data sekunder dan wawancara kepada narasumber. Populasi dalam penelitian ini yaitu Laporan Keuangan Bank Bjb. Sampel pada penelitian ini adalah NPL pada Laporan Keuangan Bank Bjb tahun 2012 – 2021. Pengambilan sampel menggunakan purposive sampling dengan kriteria tertentu, yaitu NPL dari tahun 2012 - 2021. \u0000 Hasil dari penelitian ini  menunjukkan bahwa adanya pengaruh penerapan loan management system terhadap non performing loan pada bank bjb.","PeriodicalId":349866,"journal":{"name":"Review of Accounting and Business","volume":"120 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121821423","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}

{"title":"Analisis Efektivitas Pengadaan Barang/Jasa secara Elektronik (E-Procurement) pada Dinas Tanaman Pangan dan Hortikultura Provinsi Jawa Barat","authors":"Rismayanti Nurul Hikmah, Maya Irjayanti","doi":"10.52250/reas.v3i2.602","DOIUrl":"https://doi.org/10.52250/reas.v3i2.602","url":null,"abstract":"This study aims to determine the application of e-procurement in the procurement of goods/services activities and it is relation to the effectiveness of procurement, as well as to identify the success and failure factors of the implementation of e-procurement. The object of research is the procurement of goods/services electronically (e-procurement) in Dinas Tanaman Pangan dan Hortikultura Provinsi Jawa Barat. In this study using a descriptive method with a qualitative approach. Data collection techniques were obtained from primary data in the form of observation, interviews, and documentation. Meanwhile, secondary data was obtained from books, literature, and other published data. The results of this study showed three findings. First, the implementation of e-procurement in the procurement of goods/services in Dinas Tanaman Pangan dan Hortikultura Provinsi Jawa Barat can be said to be going well and is in accordance with applicable regulations related to Government Procurement of Goods/Services. Second, the implementation of goods/services procurement activities electronically (e-procurement) has been effective. This is reflected in the achievement of the five goals that have been set. Third, the success and failure factors of e-procurement are classified based on three crucial factors, namely human factors, technology, and processes. Proposed improvements in the form of socialization, training, and evaluation related to the implementation of e-procurement should be made as an effort to increase the effectiveness of procurement.","PeriodicalId":349866,"journal":{"name":"Review of Accounting and Business","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124316403","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}

{"title":"Strategi Pemasaran Industri Keripik di Toko Minarasa Soditan, Kartasura","authors":"Amanda Yuniarta, Rita Sukmawati, A. Ramadhan, R. Nasrudin, A. Santoso, Agus Suyatno","doi":"10.52250/reas.v3i1.458","DOIUrl":"https://doi.org/10.52250/reas.v3i1.458","url":null,"abstract":"Industri keripik menjadi salah satu sector usaha kecil yang tersus berkembangdi Indonesia, apalagi dengan adanya pandemi Covid 19 ini membuat seluruh perusahaan besar maupun kecil mengalami penurunan pendapatan sebagai dampaknya. Penelitian ini bertujuan untuk mengetahui bagaimana strategi pemasaran usaha industri keripik di “toko MINARASA” soditan, kartasura. Penelitian ini dilakukan dengan menggukan metode pendekatan studi dilapangan yang dilakukan di desa soditan kartasura, dengan mewawancarai pemilik perusahaan kecil keripik tersebut. \u0000Dengan metode kualitatif, data dianalisis untuk mengetahui strategi usaha industri keripik di toko Minarasa. Hasil penelitian menunjukkan bahwa strategi pemasaran di toko Minarasa dengan menggunakan 4P, yaitu yang pertama price dimana harga dari usaha ini sangat terjangkau dikalangan masyarakat, yang kedua product dimana usaha ini tidak hanya memproduksi 1 produk saja melainkan ada banyak salah satunya kripik ini, ketiga promosi perusahaan ini menggunakan promosi dengan metode social media, dan yang keempat place dimana lokasi ini sangat dapat dijangkau karena tidak jauh dari jalan raya.","PeriodicalId":349866,"journal":{"name":"Review of Accounting and Business","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124997105","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}

{"title":"Upaya Dinas Pendidikan dan Kebudayaan Kabupaten Boyolali dalam Meningkatkan Industri Gamelan di Era New Normal","authors":"Aisya Aswari, Friska Amelia Putri, Isnaini Nur, Nia Nuraini, Sintiya Cahya Maulany","doi":"10.52250/reas.v3i1.460","DOIUrl":"https://doi.org/10.52250/reas.v3i1.460","url":null,"abstract":"Gamelan adalah perpaduan beberapa alat musik , yang diantaranya gambang , gendang , dan gong . Perpaduan ini memiliki system nada non diatonis yang dapat menumbuhkan suara indah jika dimainkan secara haemonis . Kata gamelan sendiri berasal dari Bahasa jawa , ‘Gamel’ yang artinya memukul atau menabuh . Merajuk juga pada jenis palu yang digunakan untuk memukul instrument , sedangkan akhiran “an” merujuk pada kata benda .  \u0000Laporan penelitian ini dibuat untuk mengetahui bagaimana dinas kebudayaan menjadi eksistensi gamelan di Daerah Boyolali dan pengusaha gamelan apakah mengalami kesulitan dimasa pandemic ini .  \u0000Metode penelitian ini menggunakan metode penelitian kualitatif dengan pengambilan hasil data dan melakukan wawancara kepada narasumber dan responden . Luaran Hasil Jurnal diharapkan akan diterbitkan di Jurnal REAS (Review of Accounting & Business) \u0000ABSTRAC  \u0000Gamelan is a combination of several musical instruments, including the xylophone, drum, and gong. This combination has a non-diatonic tone system that can grow a beautiful sound when played haemonically. The word gamelan itself comes from the Javanese language, 'Gamel' which means hitting or beating. It also refers to the type of hammer used to hit the instrument, while the ending \"an\" refers to a noun. \u0000This research report was made to find out how the cultural service became the existence of gamelan in the Boyolali area and whether gamelan entrepreneurs experienced difficulties during this pandemic. \u0000This research method uses qualitative research methods by collecting data results and conducting interviews with informants and respondents.  \u0000 ","PeriodicalId":349866,"journal":{"name":"Review of Accounting and Business","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123183120","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}

{"title":"Pengaruh Pengaruh Motivasi dan Persepsi Terhadap Keputusan Konsumen dalam Pembelian Produk Aulia Fashion di Kabupaten Jember","authors":"Muhammad Syarofi","doi":"10.52250/reas.v3i1.499","DOIUrl":"https://doi.org/10.52250/reas.v3i1.499","url":null,"abstract":"Aulia fashion meruakan salah satu brand produk perusahaan dalam bidang produksi fashion muslimah, untuk melengkapi kebutuhan style muslimah di Indonesia. Sebagai tangan pertama yang memproduksi produk sendiri dan memenuhi kebutuhan fashion muslimah dengan beraneka jenis pakaian dengan model penjualan level kemitraan, distributor, agen premium dan reseller. Dengan sisi keunikan yang terletak pada pembelian produk sistem arisan yang diakukan seminggu sekali sebesar Rp. 25.000, sistem tabungan setiap bulan sekali sebesar Rp. 50.000-Rp. 100.000 dan sistem hari raya. \u0000Tujuan penelitian ini untuk mengetahui motivasi dan persepsi berpengaruh terhadap keputusan konsumen dalam pembelian produk Aulia Fashion di Kabupaten Jember. Metode penelitian ini dngan jenis penelitian kuantitatif, menggunakan jenis penelitian survey. Teknik pengambilan sampel menggunakan purposive sampling dengan rumus Cochran. Pengumpulan data menggunakan metode kuisioner (angket). Analisis data dengan uji validitas dan reliabilitas, pengujian data dengan uji t (parsial), uji F (simultan), uji R2 (koefisien determinasi), dan uji regresi linier berganda. \u0000Hasil penelitian menunjukkan bahwasannya variabel motivasi berpengaruh signifikan terhadap keputusan konsumen dengan nilai thitung sebesar 3,192 > ttabel 1,980. Variabel persepsi berpengaruh signifikan terhadap keputusan konsumen dengan nilai thitung sebesar 2,961 > ttabel 1,980. Dan variabel motivasi dan persepsi berpengaruh secara simultan terhadap keputusan konsumen dengan nilai Fhitung 43,707 ≥ Ftabel 3,11. Nilai koefisien determinasi (R2) sebesar 0,474 bahwasannya variabel motivasi dan persepsi terhadap keputusan knsumen pada pembelian produk Aulia fashion di Kabupaten Jember sebesar 47,4% sisanya 52,6% dijelaskan oleh variabel lain yang tidak diteliti oleh peneliti.","PeriodicalId":349866,"journal":{"name":"Review of Accounting and Business","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132933553","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}