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Jurnal Riset Akuntansi dan Keuangan
Published by Universitas Pendidikan Indonesia
ISSN : 23381507     EISSN : 2541061X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi dan Keuangan with registered number ISSN 2338-1507 (Print) and ISSN 2541-061X (Online) is published by Program Studi Akuntansi Fakultas Pendidikan Ekonomi dan Bisnis Universitas Pendidikan Indonesia. It is published thrice a year in April, August, and December. Jurnal Riset Akuntansi dan Keuangan Publishes papers in the field of accounting and finance that give a contribution to the development of accounting science, accounting practices, the accounting profession, and finance. We accept mainly research-based articles related to accounting science and finance. The scopes of the topics include Management Accounting, Financial Accounting, Public Sector Accounting, Sharia Accounting, Accounting Information Technology, Auditing, Professional Ethics, Accounting Education, Banking, and Finance.
Arjuna Subject : -
Articles 15 Documents
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Search results for , issue "Vol 12, No 1 (2024): Jurnal Riset Akuntansi dan Keuangan. April 2024 [DOAJ dan SINTA Indexed]" : 15 Documents clear
Influence of Auditor Attributes on Performance in Medan Public Accounting Firms Kamilla Ganing Adzani; Hendra Harmain; Siti Anis Nadia Abu Bakar
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 1 (2024): Jurnal Riset Akuntansi dan Keuangan. April 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i1.67950

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kualitas audit pada Kantor Akuntan Publik (KAP) di Medan, dengan fokus mendalam pada profesionalisme auditor, integritas, pengalaman kerja, dan independensi. Dengan menggunakan metode berbasis kuesioner yang melibatkan sampel sebanyak 30 responden, penelitian ini mengevaluasi dampak langsung masing-masing faktor tersebut terhadap kinerja audit. Temuan ini secara meyakinkan menunjukkan bahwa profesionalisme, integritas, pengalaman kerja, dan independensi secara signifikan mempengaruhi kualitas audit secara individual, dan secara kolektif menjelaskan sekitar 55,5% varian kinerja audit. Kesimpulannya, penelitian ini memberikan pemahaman lebih dalam mengenai pentingnya peran atribut auditor dalam meningkatkan kualitas audit pada KAP di Medan. Temuan ini mempunyai implikasi yang signifikan bagi para praktisi, regulator, dan pemangku kepentingan, memberikan landasan yang kuat untuk meningkatkan standar audit dan integritas pelaporan keuangan, sehingga memperkuat kepercayaan publik terhadap industri akuntansi.
Electronic Money Growth, Financial Inclusion and National Economic Resilience Elke Florence Getsy Meliala; Adi Zakaria Apiff; Donny Abdul Chalid
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 1 (2024): Jurnal Riset Akuntansi dan Keuangan. April 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i1.68039

Abstract

Indonesia memang telah membuat kemajuan yang signifikan dalam meningkatkan inklusi keuangan digital dalam beberapa tahun terakhir, berkat dukungan dari pemerintah, sektor swasta, dan inovasi teknologi. Memperluas Layanan Keuangan Digital (LKD) untuk mencakup rumah tangga pra sejahtera dan yang tinggal di pedesaan merupakan langkah yang positif untuk meningkatkan inklusi keuangan dan mendukung pengentasan kemiskinan. Penelitian ini bertujuan untuk melihat bagaimana perkembangan keuangan digital dan inklusi keuangan di Indonesia, serta memahami bagaimana kaitannya dengan ketahanan nasional dalam hal kestabilan ekonomi. Metode yang digunakan dalam penelitian ini adalah analisis deskriptif eksploratif mengenai perkembangan uang elektronik di setiap daerah, dengan pendekatan kualitatif menggunakan data sekunder yang diperoleh dari laman Bank Indonesia (BI) dan dari laman Otoritas Jasa Keuangan (OJK) serta sumber-sumber literatur lainnya. Hasil penelitian menunjukkan bahwa LKD melalui uang elektronik memiliki pengaruh positif untuk dapat membantu meningkatkan inklusi keuangan yang pada akhirnya akan memberikan kestabilan pada ekonomi.
Analysis of Letter of Credit (L/C) Payment Methods Amid Payment System Disruption Chrisian Chrisian; Reikman D.P Aritonang
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 1 (2024): Jurnal Riset Akuntansi dan Keuangan. April 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i1.65080

Abstract

Businesses strive for efficiency in their payment methods, often considering switching from L/C to open account financing. However, L/C remains unique due to its adherence to internationally recognized rules, making it irreplaceable. The decision to use L/C involves assessing its strengths and weaknesses. The research aims to analyze the impact of bank's undertaking, access to bank financing, performance pisks, L/C transaction costs and the L/C process on corporate decisions. The study utilizes primary data gathered through questionanaires from 50 respondents and employs multiple regression analysis and classic assumption tests. The findings indicate that bank's undertaking, access to bank financing, performance risks partially have a positive effect on the decision to use L/C. However, L/C transaction costs and the L/C process partially did not have a positive effect on the decision to use L/C. When considered together, these factors significantly impact the decision to use L/C. To enhance L/C usability, the solution proposed is to reduce negatively influencing variables, including the implementation of Blockchain technology to reduce L/C transaction costs and expedite the L/C process. Keywords : access to bank financing, bank's undertaking, decision to use L/C, performance risks, L/C transaction costs, L/C process
The Influence of ESG Disclosures on Financial Distress Considering The Director's Financial Expertise as a Moderating Factor Sekar Natasya Prameswari; Novita Novita; Imam Nurcahyo Fambudi
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 1 (2024): Jurnal Riset Akuntansi dan Keuangan. April 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i1.67959

Abstract

 This research aims to examine the relationship between Environmental, Social andGovernance disclosures on Financial Distress and Director's Financial Skills as a moderation. This research method is quantitative. The sample for this research is Consumer Cyclical subsector companies listed on the Indonesia Stock Exchange (BEI) for the 2019 - 2021 period. The research data source uses secondary data from financial reports and company annual reports. The sampling technique was carried out using purposive sampling and a sample of 108 samples was obtained. This research uses a panel regression analysis test with a Random Effect Model. The results show that ESG disclosure has a significant influence on Financial Distress by showing a probability value lower than alpha 5%. The Director's Financial Skills variable is also proven to strengthen the relationship between ESG disclosure and Financial Distress with a profitability value of 0.000 or 5%  This research aims to examine the relationship between Environmental, Social and Governance disclosures on Financial Distress and Director's Financial Skills as a moderation. This research method is quantitative. The sample for this research is Consumer Cyclical subsector companies listed on the Indonesia Stock Exchange (BEI) for the 2019 - 2021 period. The research data source uses secondary data from financial reports and company annual reports. The sampling technique was carried out using purposive sampling and a sample of 108 samples was obtained. This research uses a panel regression analysis test with a Random Effect Model. The results show that ESG disclosure has a significant influence on Financial Distress by showing a probability value lower than alpha 5%. The Director's Financial Skills variable is also proven to strengthen the relationship between ESG disclosure and Financial Distress with a profitability value of 0.000 or 5%.
Impact of Women's Representation in Corporate Governance on Financial Performance of Sharia Banks in Indonesia Via Muthmainnah Luthfi; Muhamad Umar Mai; Ruhadi Ruhadi
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 1 (2024): Jurnal Riset Akuntansi dan Keuangan. April 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i1.68553

Abstract

The study aims to analyze the impact of women's representation in corporate governance on the Islamic Commercial Banks performance in Indonesia during the period 2010-2022. The independent variables in this research include the women’s board of commissioners (BCWMN), women’s board of directors (BDWMN), women’s sharia supervisory board (SSBWMN), and women’s audit committee (ACWMN), with dependent variables being ROA and ROE. Data analysis employs panel data regression with the fixed effect Generalized Least Squares (GLS) model implemented through Stata version 17. The research findings indicate that BCWMN and BDWMN do not influence ROA but have a positive effect on ROE. Conversely, ACWMN negatively impacts both ROE and ROA, while their SSBWMN does not affect either ROE or ROA.
THE EMERGENCY THREAT OF TEXT GENERATIVE ARTIFICIAL INTELLIGENCE IN ACCOUNTING EDUCATION Ivana Ivana; Bonnie Soeherman
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 1 (2024): Jurnal Riset Akuntansi dan Keuangan. April 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i1.67585

Abstract

Artificial Intelligence (AI) technology is beginning to impact accounting education. Students may potentially rely entirely on AI, raising ethical and educational quality concerns. The research addresses the readiness of accounting study programs to face the AI phenomenon. The aim is to provide policy development references for aligning accounting education with AI technology. The research object is the accounting program at Pandawa University, which is a pseudonym. This research uses a qualitative approach with data acquisition methods through interviews, observation, and document analysis. The results showed that AI is allowed to be utilized by students as an aid tool. Second, AI only covers the intelligence of the human left brain, so the education process must also focus on developing right brain intelligence. Implications include realigning graduate profiles and accounting curriculum, providing digital literacy about AI to educators, and promoting ethics in the digital space to the academic community.
The Impact of DER, TATO, CR, & EPS on Stock Prices Alongside DPR as a Mediation Variable (Case Study of the Industrial Sector on the Indonesian Stock Exchange 2020-2022) Alvira Lutfiah
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 1 (2024): Jurnal Riset Akuntansi dan Keuangan. April 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i1.68364

Abstract

This study aims to determine the effect of DER, TATTOO, CR and EPS ratios on stock prices with Dividend Payout Ratio as a mediating variable in consumer goods companies for the 2015-2019 period. The population used in this study is industrial sector companies on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. This type of research is quantitative. Secondary data and purposive sampling are used in data retrieval and sampling techniques with multiple linear analysis. Using SPSS 23. The results of the study were that DER, TATTOO, CR, and EPS had no effect on DPR. DER, TATO, and CR affect share price, while EPS and DPR have no influence on share price.  The House does not mediate DER, TATTOO, CR, and EPS against the Share Price.
Financial Behavior in Yasinan Consumption Suryaningtiyas Surya Pratiwi; Maretha Ika Prajawati
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 1 (2024): Jurnal Riset Akuntansi dan Keuangan. April 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i1.63264

Abstract

This research was conducted to explore the meaning and determine the financial behavior of mothers in managing finances to carry out yasinan activities. This research uses a qualitative approach with a case study research type. In this study, data collection was carried out using three methods, namely interviews, observation, and documentation. The results of this study indicate that this yasinan activity is a hereditary activity that is carried out every week on Monday night and the place takes turns in the homes of the community. In this activity usually read yasin and istighosah, at the end of the event usually served consumption. The funds spent on yasinan consumption are quite large because in the past the consumption served was light food, now it has changed to heavy food. The considerations used to determine the consumption of yasinan are the consumption that is usually served by the mothers according to their development, price and type of food. In this case, mothers have good financial behavior by making wise financial decisions by planning in determining yasinan consumption.
The Impact of Tax Law 7/2021 on the Indonesian Stock Market: Pre and Post Analysis Adeline Colinkang; Yani Permatasari
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 1 (2024): Jurnal Riset Akuntansi dan Keuangan. April 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i1.67523

Abstract

This study aims to obtain empirical evidence of the stock market's reaction regarding the enactment of Tax Harmonization Law Number 7 of 2021 by the Ministry of Finance of the Republic of Indonesia towards companies listed on the Indonesia Stock Exchange (IDX) in the tax year 2022. The research method employed is the Wilcoxon Signed-Rank test to compare the market's reaction 10 days before and 10 days after the enactment date of the Tax Harmonization Regulation Law (THRL), which was implemented at the beginning of 2022, namely January 1, 2022. The research sample consists of 696 companies listed on the Indonesia Stock Exchange (IDX). The results indicate a negative difference in market reaction before and after the enforcement of the THRL, as seen from the Cumulative Abnormal Return (CAR) and Average Trading Volume Activity (ATVA) variables. This is possibly due to market participants' uncertainty in acting after the enactment of the new THRL.
Wealth Accumulation: The Influence of Certain Types of Financial Literacy and Moderated Islamic Spiritual Intelligence Khilmatun Nafisah; Ananda Setiawan
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 1 (2024): Jurnal Riset Akuntansi dan Keuangan. April 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i1.63381

Abstract

This study aims to examine whether several types of financial literacy, namely deposit literacy, risk literacy and debt literacy  affect on wealth accumulation, with Islamic spiritual intelligence as a moderating variabel. Respondents in this study were 200 households in Magelang City and Magelang Regency. Through multiple linear regression test and MRA tests, it is known that deposit literacy, risk literacy and debt literacy  have a significant effect on wealth accumulation. Furthermore, the Islamic spiritual intelligence is able to strengthen unsignificantly the influence of deposit literacy and debt literacy  on wealth accumulation. Meanwhile, the influence of risk literacy to wealth accumulation is weaken significantly by Islamic spiritual intelligence. This indicates the importance of financial literasy to grow up wealth accumulation

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