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.
这项研究的目的是用肮脏的利润和干净的利润来分析和预测未来的现金流。这项研究是在2014年至2020年期间的区域肚子区Perum I Medan进行的。研究方法采用描述性研究方法，使用的数据来源是次要数据，使用的数据类型是定量数据与文档数据收集技术。根据这项研究，可以得出结论，2014年至2020年，区域区域秘鲁人通过使用肮脏和清洁利润(包括清洁利润)的现金流是好的。2017年出现的负面净利润下降的原因是，在该公司征收税后，净收入和净利润下降。为了更好地利用企业的现金流，内地企业应努力利用尽可能有效的活动，避免收入增加的负担增加，降低成本成本——这是一种不需要的成本，可以产生更理想的利润，并能够创造经济增值。
{"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}
The study aims to detect potential fraud in financial statement by using hexagon fraud theory which consists of pressure, opportunity, rationalization, capability, arrogance, and collusion. These elements are proxied using variables financial stability, external pressure, financial targets, nature of industry, change in auditors, change in directors, CEO’s picture, and government project and financial statements fraud as measured using the F-Score Model. Method purposive sampling used in this study, and a sample of 63 companies was obtained from a total of 92 mining sector companies listed on the Indonesia Stock Exchange during the 2016-2019 observation period. The analysis techniques were used is multiple linear regression with the SPPS program 25 version. The result of this study explain that the variables financial target has a positive effect and the change in director variable has a negative effect on fraudulent financial statements. Meanwhile the variables financial stability, external pressure, change in auditors, CEO’s picture and cooperation project with government have no significant effect on fraudulent financial statements.
{"title":"ANALISIS PENGARUH FRAUD HEXAGON DALAM MENDETEKSI POTENSI KECURANGAN LAPORAN KEUANGAN","authors":"","doi":"10.30596/15698","DOIUrl":"https://doi.org/10.30596/15698","url":null,"abstract":"The study aims to detect potential fraud in financial statement by using hexagon fraud theory which consists of pressure, opportunity, rationalization, capability, arrogance, and collusion. These elements are proxied using variables financial stability, external pressure, financial targets, nature of industry, change in auditors, change in directors, CEO’s picture, and government project and financial statements fraud as measured using the F-Score Model. Method purposive sampling used in this study, and a sample of 63 companies was obtained from a total of 92 mining sector companies listed on the Indonesia Stock Exchange during the 2016-2019 observation period. The analysis techniques were used is multiple linear regression with the SPPS program 25 version. The result of this study explain that the variables financial target has a positive effect and the change in director variable has a negative effect on fraudulent financial statements. Meanwhile the variables financial stability, external pressure, change in auditors, CEO’s picture and cooperation project with government have no significant effect on fraudulent financial statements.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"14 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":"135487516","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}
Tujuan penelitian ini dilakukan untuk mengetahui peran modal kerja bersih dalam meningkatkan likuiditas dan profitabilitas pada perusahaan PT. Perkebunan Nusantara III Medan pada tahun 2015 sampai 2020. Penelitian ini mengunakan pendekatan deskriptif. Jenis data yang digunakan adalah data kuantitatif. Sumber data yaitu data sekunder. Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu studi dokumentasi. Teknik analisis data yang digunakan adalah analisis deskriptif. Pada penelitian ini penulis melakukan perhitungan rasio keuangan dan pengutipan teori-teori tentang modal kerja bersih, rasio likuiditas, dan rasio profitabilitas. Hasil penelitian ini menujukkan bahwa modal kerja bersih PT. Perkebunan Nusantara III (Persero) Medan periode 2015 sampai dengan 2020 dengan menggunakan rasio keuangan yang diukur dari rasio likuiditas yaitu Current Ratio kurang baik karena mengalami penurunan, rasio profitabilitas yaitu Return On Asset kurang baik karena mengalami penurunan setiap tahunnya, dari keseluruhan rasio tersebut menunjukkan pergerakan yang menurun.
本研究的目的是确定清洁资本在2015年至2020年改善Nusantara III Medan PT. firm的流动性和盈利能力方面的作用。使用描述性方法进行研究。所使用的数据类型是定量数据。源数据是次要数据。本研究采用的数据收集技术是文档研究。所使用的数据分析技术是描述性分析。在这项研究中，作者对清洁资本、流动性比率和利润率等理论进行了财务比计算和借调。这些研究结果显示,净营运资本PT .种植园群岛地形三世(Persero) 2015年时期至2020年间与使用的财务比率来衡量当前的流动性比率Ratio不好因为比例下降,盈利能力就是归来在资产不好,因为每年下降,整体的指出,运动的比例下降。
{"title":"PENINGKATAN LIKUIDITAS DAN PROFITABILITAS DALAM MODAL KERJA BERSIH PADA PT PERKEBUNAN","authors":"","doi":"10.30596/14800","DOIUrl":"https://doi.org/10.30596/14800","url":null,"abstract":"Tujuan penelitian ini dilakukan untuk mengetahui peran modal kerja bersih dalam meningkatkan likuiditas dan profitabilitas pada perusahaan PT. Perkebunan Nusantara III Medan pada tahun 2015 sampai 2020. Penelitian ini mengunakan pendekatan deskriptif. Jenis data yang digunakan adalah data kuantitatif. Sumber data yaitu data sekunder. Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu studi dokumentasi. Teknik analisis data yang digunakan adalah analisis deskriptif. Pada penelitian ini penulis melakukan perhitungan rasio keuangan dan pengutipan teori-teori tentang modal kerja bersih, rasio likuiditas, dan rasio profitabilitas. Hasil penelitian ini menujukkan bahwa modal kerja bersih PT. Perkebunan Nusantara III (Persero) Medan periode 2015 sampai dengan 2020 dengan menggunakan rasio keuangan yang diukur dari rasio likuiditas yaitu Current Ratio kurang baik karena mengalami penurunan, rasio profitabilitas yaitu Return On Asset kurang baik karena mengalami penurunan setiap tahunnya, dari keseluruhan rasio tersebut menunjukkan pergerakan yang menurun.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"24 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":"135487504","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}
This study aims to examine the effect of macroeconomic variables, market capitalization, and the BI rate on the Jakarta Islamic Index (JII) stock price index. The objects of this study are the Central Bureau of Statistics (www.bps.go.id), Bank Indonesia (www.bi.go.id), Statistics on the Indonesia Stock Exchange (www.idx.co.id and www.ojk.go.id) and ICP obtained from the Directorate General of Oil and Gas (www.migas.esdm.go.id) which was carried out using online media. The sample selection method uses saturated sampling technique, which is a sampling method in which the entire population is used as a research sample. The sample in this study is the period from 2016 - 2019, namely 48 periods. Data processing was carried out with the help of the SPSS 20 for windows computer application program. The results of this study indicate that the variable inflation, the IDR-USD exchange rate, the BI Rate have a negative and significant effect on the Jakarta Islamic Index (JII) stock price index.
本研究旨在探讨宏观经济变量、市值和BI率对雅加达伊斯兰指数(JII)股票价格指数的影响。本研究的对象是中央统计局(www.bps.go.id)、印度尼西亚银行(www.bi.go.id)、印度尼西亚证券交易所统计数据(www.idx.co.id和www.ojk.go.id)以及从石油和天然气总局(www.migas.esdm.go.id)获得的ICP，该ICP使用在线媒体进行。样本选择方法采用饱和抽样技术，这是一种以整个人口作为研究样本的抽样方法。本研究的样本为2016 - 2019年，即48个时期。数据处理采用SPSS 20 for windows计算机应用程序进行。本研究结果表明，可变通货膨胀率、印尼卢比兑美元汇率、印尼卢比汇率对雅加达伊斯兰指数(JII)股票价格指数具有显著的负向影响。
{"title":"ANALISIS DETERMINAN INDEKS HARGA SAHAM PADA PERUSAHAAN YANG TERDAFTAR PADA JAKARTA ISLAMIC INDEX (JII)","authors":"","doi":"10.30596/16612","DOIUrl":"https://doi.org/10.30596/16612","url":null,"abstract":"This study aims to examine the effect of macroeconomic variables, market capitalization, and the BI rate on the Jakarta Islamic Index (JII) stock price index. The objects of this study are the Central Bureau of Statistics (www.bps.go.id), Bank Indonesia (www.bi.go.id), Statistics on the Indonesia Stock Exchange (www.idx.co.id and www.ojk.go.id) and ICP obtained from the Directorate General of Oil and Gas (www.migas.esdm.go.id) which was carried out using online media. The sample selection method uses saturated sampling technique, which is a sampling method in which the entire population is used as a research sample. The sample in this study is the period from 2016 - 2019, namely 48 periods. Data processing was carried out with the help of the SPSS 20 for windows computer application program. The results of this study indicate that the variable inflation, the IDR-USD exchange rate, the BI Rate have a negative and significant effect on the Jakarta Islamic Index (JII) stock price index.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"30 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":"135487510","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}
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.
{"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}
Indonesia's exports are susceptible to changes due to various factors. Therefore it is necessary to do research to see what factors influence Indonesia's exports.This article aims to elaborate the influence of inflation, interest rate and Islamic Bank Financing on Indonesia’s exports. This study uses a quantitative method using secondary data obtained from Central Bureau of Statistics (BPS), The Financial Services Authority (OJK) and Bank Indonesia ( BI). Data analysis using multiple linear regression method. The results indicate that inflation and Islamic Bank Financing influenced on exports, meanwhile interest rate had no influenced on Indonesia’s export
{"title":"PENGARUH INFLASI, SUKU BUNGA DAN PEMBIAYAAN BANK SYARIAH TERHADAP EKSPOR INDONESIA","authors":"","doi":"10.30596/15122","DOIUrl":"https://doi.org/10.30596/15122","url":null,"abstract":"Indonesia's exports are susceptible to changes due to various factors. Therefore it is necessary to do research to see what factors influence Indonesia's exports.This article aims to elaborate the influence of inflation, interest rate and Islamic Bank Financing on Indonesia’s exports. This study uses a quantitative method using secondary data obtained from Central Bureau of Statistics (BPS), The Financial Services Authority (OJK) and Bank Indonesia ( BI). Data analysis using multiple linear regression method. The results indicate that inflation and Islamic Bank Financing influenced on exports, meanwhile interest rate had no influenced on Indonesia’s export","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"7 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":"135487757","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}
Pub Date : 2023-05-26DOI: 10.20473/jraba.v8i1.44327
Yohanes Zefnath Warkula, Mediaty, Grace T. Pontoh
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.
{"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}
Pub Date : 2023-05-26DOI: 10.20473/jraba.v8i1.45474
Fibriyani Nur Khairin, Anjani Risa Pratiwi, Sultan Syah
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.
{"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}
Pub Date : 2023-05-26DOI: 10.20473/jraba.v8i1.44940
Yan Putra Timur, R. Ratnasari, T. Hadi, D. P. Sari
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.
{"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}
Pub Date : 2023-05-26DOI: 10.20473/jraba.v8i1.45188
Nurul Herawati, Bambang Haryadi, Hanif Yusuf Seputro, Sultan Syah
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.
本研究旨在探讨Madura岛北部海岸清真旅游的区域税收潜力。本研究的独特之处在于选取新冠疫情后的清真旅游作为研究对象。人口是一个清真旅游景点，位于Pamekasan Regency和Sumenep Regency (Madura岛)的北海岸，即Jumiang Beach, Lombang, E-Kasoghi, Talang Siring和Slopeng。数据收集技术采用2019年至2022年期间具有时间脆弱性的有目的抽样方法，使用清真潜力分析方法和定量描述方法进行处理。结果表明，从能够产生可观收入的几个目的地来看，马杜拉沿海清真旅游部门的潜在收入相当高。这些海滩的高收入潜力为当地居民带来了巨大的收入机会或潜力。这项研究有助于政府对清真旅游征税的计划。本研究也有助于经济理论、法律理论、政治理论、利益理论、利益相关者理论和可持续发展目标(SDGs)在清真旅游领域支持征税的应用。
{"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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：