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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 446 Documents
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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
Pengaruh Literasi Keuangan, Sikap Keuangan, dan Perilaku Pengelolaan Keuangan terhadap Kinerja UMKM Bidang Kuliner Salma Putri Mellinia; Laeli Budiarti; Permata Ulfah
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 3 (2023): Jurnal Riset Akuntansi dan Keuangan. Desember 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i3.52018

Abstract

Abstract. This study aims to determine the effect of financial literacy, financial attitude, financial management behavior on the performance of culinary field MSMEs in Purwokerto city. The population in this study is all Micro, Small, and Medium Entreprises (MSMEs) field MSMEs engaged in Purwokerto city. The method used for sampling is cluster sampling/area sampling. The number of respondents used are 129 respondents. The data collection technique use a questionnaire. The data is processed and analyzed using multiple linear regression analysis technique with SPSS software version 25. The results in this study indicate that: (1) financial literacy has a positive effect on the performance of culinary field MSEs; (2) financial attitude has a positive effect on the performance of culinary field MSEs;(3) financial management behavior has a positive effect on the performance of culinary field MSEs. The implications of this research are that the Manpower, Cooperatives, and SMEs office in Banyumas Regency can provide financial training to Micro and Small Entreprises (MSEs) to improve financial literacy, conduct socialization and education regarding the importance of financial attitude, and providing technical guidance on financial knowledge that can increase knowledge and ability in financial management. Keywords. Financial Literacy; Financial Attitude; Financial Management Behavior;  the performance of MSMEs. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan, sikap keuangan, dan perilaku pengelolaan keuangan terhadap kinerja UMKM bidang kuliner di Kota Purwokerto. Populasi dalam penelitian ini yaitu seluruh  UMKM bidang kuliner di Kota Purwokerto. Adapun metode yang digunakan untuk pengambilan sampel yaitu cluster sampling/area sampling. Jumlah responden yang digunakan yaitu sebanyak 129 responden. Teknik pengumpulan data dilakukan dengan menggunakan kuesioner. Data diolah dan dianalisis menggunakan teknik analisis regresi linier berganda melalui software SPSS versi 25. Hasil penelitian ini menunjukkan bahwa: (1) literasi keuangan berpengaruh positif terhadap kinerja Usaha Mikro dan Kecil, (2) sikap keuangan berpengaruh positif terhadap kinerja Usaha Mikro dan Kecil, (3) perilaku pengelolaan keuangan berpengaruh positif terhadap kinerja Usaha Mikro dan Kecil. Implikasi dari penelitian ini adalah bahwa Dinas Tenaga Kerja, Koperasi, dan UKM Kabupaten Banyumas dapat memberikan pelatihan keuangan kepada pemilik Usaha Mikro dan Kecil untuk meningkatkan literasi keuangan, melakukan sosialisasi serta edukasi mengenai pentingnya sikap keuangan, dan mengadakan bimbingan teknis mengenai pengetahuan keuangan yang dapat meningkatkan pengetahuan dan kemampuan dalam pengelolaan keuangan.Kata kunci. Literasi Keuangan; Sikap Keuangan; Perilaku Pengelolaan Keuangan; Kinerja UMKM.
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%.
Evaluasi Pelaksanaan Reviu Pengadaan Barang/Jasa Penanganan COVID-19 Oleh APIP Kabupaten X Anggia Rizki Nurpratiwi; Dodik Siswantoro
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 3 (2023): Jurnal Riset Akuntansi dan Keuangan. Desember 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i3.53225

Abstract

Pengadaan Barang/Jasa (PBJ) dalam rangka penanganan pandemi COVID-19 memerlukan mekanisme pengadaan yang cepat dan tepat. Namun, tetap harus selaras dengan prinsip efektif, efisien, dan akuntabel sehingga perlu dilakukannya pendampingan dan pengawasan oleh APIP. Berdasarkan ketentuan yang berlaku, APIP melaksanakan Reviu atas PBJ saat penanganan COVD-19. Penelitian ini bertujuan untuk mengevaluasi kesesuaian pelaksanaan reviu atas PBJ penanganan COVID-19 dengan Surat Edaran BPKP Nomor SE-6/K/D2/2020 dan mengevaluasi optimalisasi pelaksanaan reviu atas PBJ penanganan COVID-19 berdasarkan Peraturan Deputi Kepala BPKP Bidang PPKD Nomor 11 Tahun 2020. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan studi kasus. Data yang digunakan adalah data primer dan data sekunder dengan instrumen pengumpulan data berupa studi dokumentasi dan wawancara. Hasil penelitian menunjukkan bahwa pelaksanaan reviu yang dilakukan sesuai dengan kriteria atau prosedur yang ditentukan dapat berpengaruh baik terhadap efektivitas proses PBJ penanganan COVID-19, walaupun metode PBJ penanganan COVID-19 menggunakan peraturan dan situasi yang berbeda.
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 Effect of Overconfidence Bias and Herding Bias on Investment Decisions in the Millennial Generation in Surabaya Dewi Pertiwi; Agus Winata
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 3 (2023): Jurnal Riset Akuntansi dan Keuangan. Desember 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i3.53529

Abstract

Millennials who are adaptable are able to see investment opportunities that are easy to do through the world of digital technology. The millennial generation sees investment instruments as an opportunity for future income or income related to passive income which influences their investment decisions. The Covid-19 event has encouraged investors, especially young people, to invest in stock instruments. One of the reasons is that buying and selling shares can be done anywhere, without the need for high mobility. This is shown by the increase in the number of investors who are dominated by the Millennial generation, especially during the pandemic. On the other hand, stock decision making based on limited knowledge has resulted in bias. Generally, novice investors tend to make investment decisions based on emotions compared to available data and information. This research was conducted to examine the effect of Overconfidence Bias and Herding Bias on the investment decisions of the millennial generation in Surabaya. The results of this study indicate that Overconfidence Bias and Herding Bias have a significant effect on the investment decisions of the millennial generation in Surabaya.
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.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP INVESTASI PENELITIAN & PENGEMBANGAN (R&D) PADA PERUSAHAAN PUBLIK DI INDONESIA Herlina Yoka Roida; Elysabet Maria Sewa; Erick Teofilus Gunawan
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 3 (2023): Jurnal Riset Akuntansi dan Keuangan. Desember 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i3.55048

Abstract

Penelitian ini bertujuan untuk menguji pengaruh tata kelola perusahaan pada investasi research development di Indonesia. Model ekonometrik berupa data panel (fixed effect model) dari perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016-2020, digunakan untuk mengevaluasi pengaruh tata Kelola perusahaan (diukur dengan ukuran dewan komisaris, keragaman gender, konsentrasi kepemilikan), bersama dengan beberapa karakteristik bisnis (diukur melalui ukuran perusahaan, umur perusahaan, dan growth opportunities). Hasil penelitian menunjukkan bahwa keragaman gender di dewan komisaris, konsentrasi kepemilikan, dan umur perusahaan berpengaruh signifikan terhadap keputusan investasi research development. Sedangkan, ukuran dewan komisaris, ukuran perusahaan dan growth opportunities tidak mempengaruhi keputusan tersebut secara signifikan.
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.
Pengaruh Karakteristik CEO dan Aset Tidak Berwujud Terhadap Kinerja Akuisisi Dimediasi Reputasi Perusahaan¬ Abid Ilmun Fisabil; Kamaliah Kamaliah; Rheny Afriana Hanif
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 3 (2023): Jurnal Riset Akuntansi dan Keuangan. Desember 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i3.55110

Abstract

The study intends to test the influence CEO characteristics and intangible assets produce on firm acquisition performance, as well as the mediating role of firm reputation. Samples were taken under purposive sampling on publicly traded firms listed on the Indonesian Stock Exchange from 2015 to 2020. SEM Path Analysis was carried out to model the research. The findings suggest a positive significant relation between CEO characteristics and firm reputation. Intangible asset, as the second independent variable, performs a significant positive relation to firm reputation. However, the study did not find any relation between CEO characteristics, intangible assets to firm performance as well as firm reputation to firm performance. In addition, the study also did not find any significant mediating role in firm performance.

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