Jurnal Riset Akuntansi Dan Bisnis Airlangga

Journal Information
ISSN / EISSN : 2548-1401 / 2548-4346
Published by: Universitas Airlangga (10.20473)
Total articles ≅ 61
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Latest articles in this journal

Ferdianto Dwiputra, Elia Mustikasari
Jurnal Riset Akuntansi Dan Bisnis Airlangga, Volume 6; https://doi.org/10.20473/jraba.v6i1.71

This study aims to: 1) Describe a model expounding the inception of ethical dilemma management accountants are exposed to, delving to its antecedents; and 2) Formulate a strategy to combat ethical dilemma experienced by management accountants. The data is collected through literary study. Data analysis process is descriptive-andqualitative in nature, consisting of data explication, data reduction, and concluding inference. The result showed that ethical dilemma of management accountants was rooted by two antecedent factors: internal and external. One of the many strategies to combat it and to produce ethical decisions was to orient one’s intention to ethical deeds. The intent was affected by three elements, which were attitude towards behaviour, subjective norms, and perceived behavorial control. This study is expected to be a source of inspiration and strategy for management accountants in dealing with ethical dilemmas in decision making related to their profession. Its academic implications, hence, hopefully will be of an enriching and useful reference for accounting profession ethics study, as well as inspiring a deeper interest in research management accounting ethics.
Ratna Dwi Nastiti, Sri Pujiningsih, Cipto Wardoyo
Jurnal Riset Akuntansi Dan Bisnis Airlangga, Volume 6; https://doi.org/10.20473/jraba.v6i1.73

This study aimed to understand how the ideology of Gramsci hegemony thought be internalized into implementation and evaluation of Performance Accountability System of Government Institution (SAKIP) in Malang. This study was qualitative research by using a critical case study approach. Data collection of research was conducted by several techniques such as observation, semi-structured interview, and documentation with a key informant and several supporting informants. Data analysis in this study was thematic data analysis where it was used to identify and analyze the meaning pattern in a data set. The result of the study showed that ideology had an important role in maintaining hegemony in the implementation and evaluation of SAKIP in Malang. Ideology was internalized through a continuous socialization process, desk, and technical guidance that created awareness and fairness thus it formed a hegemonic culture. The results were expected to able to contribute theoretically, strengthening and enriching the theory of hegemony in the implementation and evaluation of SAKIP. In addition, the results of this study were expected to contribute practically to the Central Government's policies related to the implementation and evaluation of SAKIP that did not burden local governments.
Ni Made Ayu Lakshmi Prastiti, I Made Narsa, Niluh Putu Dian Rosalina Handayani Narsa
Jurnal Riset Akuntansi Dan Bisnis Airlangga, Volume 6; https://doi.org/10.20473/jraba.v6i1.70

This study aims to determine the formulation of the sell price for service of tour package at travel companies. This research was conducted at PT Airlangga Global Traveling Surabaya. The analytical method used in this study is a comparative descriptive, is the analysis of the curreny selling price of tour package services, determining the cost method based on activity cost plus pricing, then comparing the selling price of tour package services based on current methods with activity cost plus pricing. The result of this research showed that the calculation of the selling price of the company method is too high when it compares with using the activity cost plus pricing method. This is due to the imposition of indirect cost on each of the tour package service products that have been able to allocate cost appropriately based on the consumption of each activity. This research contributes to PT Airlangga Global Traveling itself, that they sould be allocate indirect cost using Activity Cost Plus Pricing to formulate the right selling price. Other than that, this research also contributes to the literature history regarding TDABC which is still very rarely written in detail case step-by-step.
Novrys Suhardianto, Risandy Meda Nurjanah
Jurnal Riset Akuntansi Dan Bisnis Airlangga, Volume 6; https://doi.org/10.20473/jraba.v6i1.72

This study aims to explore the association of SOE monitoring and corporate governance variables and the tax compliance of Indonesian State-Owned Enterprises (SOEs). The samples of this study are SOEs in 2009-2018 listed on the official website of the Ministry of SOEs that have all required data. The data is analyzed using ordinary least square to test the hypothesis with STATA statistical analysis software. The results show that SOEs that receive PSO (Public Service Obligation) and listed on the stock exchange are more tax compliant compared to others. However, the study found no evidence that the governance structure of SOEs affects tax compliance. The data shows that most SOEs still do not have governance structure that comply the regulations. The findings imply that external monitoring received by PSO recipients and listed SOEs improve SOEs tax compliance. Moreover, the findings also imply that SOEs’ corporate governance structure is only a formality and does not take its functions seriously.
Eunike Rhema Yohanna, Sri Pujiningsih, Dodik Juliardi
Jurnal Riset Akuntansi Dan Bisnis Airlangga, Volume 6; https://doi.org/10.20473/jraba.v6i1.69

This study aimed to determine the practice of internal control in modern and biblical perspectives in terms ofminimizing irregularities and financial abuse at the X Church in East Java. This study used a qualitative (nonpositivistic) approach by the type of case study research. Data collection was carried out by observation andinterviews with the church pastor, treasurer, the Treasury Supervisory Agency (BPP) team, and churchcongregations to get information about the control system in X church. Data analysis in this study used a single sitedata model. The results of this study indicate that the practice of internal control systems in a modern perspective(COSO) at X church has not fully implemented the five components of the internal control system according toCOSO because it assumes that the church is a religious organization that does not have rigid regulations such asprofit-seeking organizations. So that it becomes a reproach for the church treasurer to commit fraud against thechurch. In addition, the internal control system in the Biblical perspective of X church found that church had applieda dual custody system and organizational ethical values taken from the Bible to be used as a foundation in servingGod, but in reality, the church treasurers abuse their power or authority and act not in accordance with God's word.The theoretical contribution to this research is to contribute to strengthening and enriching the theory of trianglefraud and the practical contribution of this research can be used as knowledge so that the church can improve theexisting internal control system to minimize financial abuse in the church.
Stephanie Tamara Rindang, Risris Rismayani
Jurnal Riset Akuntansi Dan Bisnis Airlangga, Volume 6; https://doi.org/10.20473/jraba.v6i1.68

This study aims to determine the conditions and problems, as well as alternative strategies that can be providedat the Head Office of the Financial Services Authority (OJK) using the Organizational Life Cycle theory. Thepopulation of this research is the Head of OJK Employees in Jakarta as many as 72 employees. The samplingtechnique used saturated sampling method which obtained 72 respondents. The data analysis technique useddescriptive analysis assisted by Adizes Tools. The results of this study indicate that the Head Office of theFinancial Services Authority (OJK) is in a prime position. This position shows that there is a balance betweenflexibility and control, structured and systematic functions and tasks, significant leadership, quality employees,visionary innovation, and stable liquidity. However, there are several problems, namely the lack of employees,the length of the bureaucracy, inefficient structures, and differences in perceptions between OJK and the public.This problem can be overcome with alternative strategies, namely, improving communication, expertise andknowledge, utilizing technology, eliminating deficiencies in every business process, and scheduling employeeshifts to provide education to the community. The contribution of this research is expected to be able to becomea frame work on organizational life cycle knowledge, especially in the government sector, and be able to provideinformation and considerations to form alternative strategies in overcoming problems experienced in theorganizational life cycle. This research can be used as a new insight into the condition of the company from aninternal perspective.
Siti Zahrah Buyong
Jurnal Riset Akuntansi Dan Bisnis Airlangga, Volume 5, pp 867-884; https://doi.org/10.31093/jraba.v5i2.233

This study aims to examine the impact of digitalization of accounting information on MSMEs profitability and productivity. The population in this study was MSMEs in Semarang which were registered at the Cooperative and UMKM Agency of Semarang as of October 2019 totaling 17.010 units. There are 300 cases selected using purposive sampling method with the criteria that the companies use computerize transaction recording and/or utilize smart devices for business communication. The primary data were collected from MSMEs’ manager through questionnaire that was distributed in several public events such as exhibition and seminars. The study took the simple regression analysis utilizing SPSS 22.0 software. The findings show that that digitalization of accounting information has significant impacts on increasing profitability. Another finding shows that digitalization of accounting information does not affect the companies’ productivity. This research is based on the Technological Acceptance Model (TAM) theory and the Schumpeterian theory. In practice, the results of this study can be socialized to the MSMEs managers so that they can use this to evaluate the implementation of accounting information in their business. This study can also be used by government and others related parties to consider in providing business assistance for MSMEs to improve the impact of digitalization of accounting information
Mia Ananda Fatimah, Romadlon H.A., Risris Rismayani
Jurnal Riset Akuntansi Dan Bisnis Airlangga, Volume 5, pp 849-866; https://doi.org/10.31093/jraba.v5i2.232

This study aims to determine the priority strategies of several alternative strategies in IndiHome which are formulated using SWOT analysis. This research is a qualitative descriptive study. The data used are primary. Sampling using a purposive sampling technique and get seven informants. Primary data generated from the interviews were analyzed using SAP and ETOP to diagnose factors including strengths, weaknesses, opportunities, and threats. After that, these factors are formulated in the SWOT matrix to determine alternative strategies. Strategy alternatives are then formulated in the QSPM matrix to obtain priority strategy results for IndiHome. The validity test in this study was carried out by triangulation of sources. The results showed that there were four alternative strategies for IndiHome Telkom Area of West Nusa Tenggara. Based on four alternative strategies, the priority strategy for IndiHome which is determined by QSPM matrix is to upgrade the quality of services provided to customers regularly with a total weight of 7,051. The results of this study are expected to be able to assist in the framework of thinking about strategic management knowledge in the Internet Service Provider (ISP) industry and also provide additional information and insights in the selection of alternative strategies as well as new insights about the condition of the company from an external perspective.
Ignatius Aryono Putranto
Jurnal Riset Akuntansi Dan Bisnis Airlangga, Volume 5, pp 920-937; https://doi.org/10.31093/jraba.v5i2.234

The aim of this research was to examine factors in UTAUT2 was developed by Venkatesh et al.,(2012) (Unified Theory of Acceptance and Use of Technology2) Model which were influenced people in using mobile banking. Constructs used in this research were: performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, habits, behavioural intention, and use behaviour. This research based on survey research, and data were gathered using questionnaire. The questionnaires were distributed through internet link and it was responded by 199 respondents. The population in this research are every person who used mobile banking. The sample amount used the literature which was said that if the number of arrows in the model is maximum 10, the minimum amount of samples are 91 samples. Data analysis techniques employed in this research was Partial Least Square – Structural Equation Modeling (PLS-SEM). Results from this research shows that the factors influencing use of mobile banking are habitss and behavioural intention. In other sides, factors that determine the intentions on using mobile banking are habitss and performance expectancy. Results of this research contributes to the identify the factors that should be enhanced by banks to optimize the use of mobile banking and also contributes to the banks customers to make them understand what factors influenced them most on using mobile banking. Theoretical contribution from this paper related to contribution of references about examining the factors affect use of mobile banking in Indonesia from the UTAUT2 model.
Renya Rosari, Herry Aprilia Manabulu
Jurnal Riset Akuntansi Dan Bisnis Airlangga, Volume 5, pp 902-919; https://doi.org/10.31093/jraba.v5i2.209

The purpose this studies to test the effect of apparatus competence, and government’s internal control system on the accountability of village financial management in Rote Ndao Regency. The population of this study was all village officials in Rote Ndao Regency. Purposive sampling technique was used to select the samples. The samples of this study were 54 village officials there are village heads or village treasurers in Rote Ndao Regency. The data analysis technique used the PLS (Partial Least Square) with SmartPLS 3.0 software. The results showed that the competence of the apparatus and government’s internal control system has a positive effect on the accountability of village financial management. The results of the study contributed to the policy of the Rote Ndao government as a material consideration in revising the regulation of Minister of Home Affairs number 65 year 2017 Article 21 concerning the election of prospective village heads with an education level of junior high school or equivalent.
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