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Kota surabaya,
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INDONESIA
Jurnal Riset Akuntansi Dan Bisnis Airlangga
Published by Universitas Airlangga
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
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Articles 5 Documents
Search results for , issue " Vol 4, No 1 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga" : 5 Documents clear
E-PROCUREMENT SYSTEM PENGADAAN BARANG DAN JASA PADA PT. TRAKINDO UTAMA SURABAYA Utama, A.A Gde Satia; Prabiyanto, Arief Eko
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4, No 1 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v4i1.144

Abstract

The aim of this study proposes new system for PT Trakindo as an official agent company (dealer) in Indonesia for Caterpillar products. The company’s operations are the world's largest heavy equipment manufacturer which includes mining industry, oil and gas industry, construction, forestry, agriculture, and power systems. The problem is Procurement of goods and services performed by PT Trakindo Utama currently undergoing a lot of obstacles such as significant cost in finding the right suppliers, bad integration with suppliers, dependence on suppliers, the bill submitted by the supplier can not timely because the billing document incomplete, the use of media such as telephone and so on which may cause considerable cost. The contribution of this research are developing the procurement system design, and web-based services are expected to help anticipate and resolve these problems. This research was conducted using qualitative and case study method, which has the characteristics of exploratory. The results achieved are expected to improve the efficiency and effectiveness of the procurement process at PT Trakindo Utama.
ORGANIZATIONAL JUSTICE DAN ORGANIZATIONAL MISBEHAVIOR PADA TENAGA PENJUALAN Arina, Nidya Ayu; Jayanti, Aldila Dwi; Yulianti, Praptini
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4, No 1 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v4i1.140

Abstract

The purpose of this study was to examine the effect of organizational injustice on organization misbehavior carried out by salespeople because working as asalesperson is full of targets with pressure experienced certainly has high potential for misbehavior. Salespeople are required to achieve the target and not infrequently justify any means to meet the target. Some previous studies found that organizational injustice can be a trigger for workers to do misbehavior actions. Then the phenomenon arises, whether someone's reasons justify their misbehavior. This research used moral justification which is a process in which an individual carries out deviant actions but the process of action seems morally justified because it seems to have a noble goal. This research was conducted on 150 sales people at 3 consumer goods companies in Surabaya Indonesia and to test statistics, Smart PLS is used. This research is expected to be an input for policy makers to reducing misbehavior and also contributes to research on organizational misbehavior. Theresults of this study indicate that organizational injustice has a significant effect on organization misbehavior. In addition, moral justification can mediate the influenceof both variable
DUKUNGAN PEMERINTAH DAERAH, OPTIMALISASI ASSET DAN PROFESIONALISME UNTUK MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) Saputra, Komang Adi Kurniawan; Jayawarsa, A.A Ketut; Anggiriawan, Putu Budi
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4, No 1 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v4i1.145

Abstract

The aim of this research is to examine the factors influencing the original income level of the villages by taking the research location in the villages managing the village fund in Buleleng-Bali Regency. Total number of 129 villages. The number of samples used in this study is equal to the number of population, The sampling technique in this study was total sampling. Meanwhile, to test the hypothesis using multiple linear regression with OLS model (Ordinary Least Square). The results obtained in this study indicate that Local Government Support, Optimalization of Village Asset Utilization and Professionalism of Village Asset Management have a significant effect on original income of the village. The contribution of this theoretical research is to contribute theoretical enrichment that underlies the increase of village original income and its practical contribution, this research can be one of reference for village apparatus, village counselor, and local government in making policy related to asset management or village property
POTENSI ARTIFICIAL INTELLIGENCE (AI) MENERBITKAN OPINI AUDITOR ? Soeprajitno, Raden Roro Widya Ningtyas
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4, No 1 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v4i1.142

Abstract

The presence of Artificial Intelligence (AI) in the disruptive era is considered to be a solution for the inability of the audit to detect fraud and issue an audit opinion. The purpose of this study is to prove the potential of Artificial Intelligence (AI) to detect fraud and issue auditor opinion. This study uses the Theoretical Framework method and uses documentation techniques for previous research and by combining competencies and capabilities between the availability of big data, the use of data mining, Artificial Neural Network and involving the final analysis through the calculation of total irregularities obtained by using Fuzzy. The results of this paper reinforce the potential for the existence of Artificial Intelligence to be able to detect fraud, and publish audit opinions independently. The author hopes to provide a broader picture of the Artificial Intelligence framework to maximize its potential to help auditors detect and issue audit opinions.
PENGARUH MODAL INTELEKTUAL TERHADAP PERTUMBUHAN KOPERASI KOTA KUPANG Zachrias, Jems Arison; Rosari, Renya
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4, No 1 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v4i1.143

Abstract

The purpose of this study is to find the effect of intellectual capital on the growth of cooperatives in Kupang City. Quantitative method is used in this study while data is taken from the cooperative's financial statement from 2011-2017. The intellectual capital is measured by Value Added Intellectual Coefficient (VAIC) while cooperative growth is measured by natural logarithm of the change in cooperative's total assets. The population in this study is all cooperatives that registered in Dinas Koperasi Kota Kupang, totaled 64 cooperatives and 6 cooperatives chosen as the sample using purposive sampling method. The results showed that Intellectual Capital have significant effect on the growth of cooperatives in Kupang City. The theoritical implication shows that indicators in VAIC can be applied in measuring the cooperatives’ growth. As the practical implication, this study offer insight for the decision maker in order to increase the growth of cooperatives in Kupang City.

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