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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
 41   42   43   44   45 
Analysis of Factors Affecting Muslim Millennial Investors in Using Online Trading Systems in Medan City Dewi, Sartika
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2024): Jurnal Riset Akuntansi dan Keuangan. Agustus 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.v12i2.71553

Abstract

The purpose of this study is to increase public knowledge, especially in the millennial generation, so that awareness of interest in investing will increase because it has an impact on the country's and personal economies. Researchers conducting research are using quantitative methods. This type of research data is primary data collected by distributing questionnaires online via Google From. Researchers used Structural equation modelling-partial least square data analysis assisted by SmartPLS4 software. Based on the results of the research that has been done, it can be concluded that personal interests, investment risk, and online trading system facilities have a positive effect on Muslim millennial investors use of the online trading system. The implication of this research is that personal interests are a strong and significant influence on millennial investors' decisions to use online trading systems.
The Role of Content Creators on Cryptocurrency Investment Decisions in Gen-Z Mediated by Digital Financial Literacy Trevina, Valisha; Kohardinata, Cliff
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2024): Jurnal Riset Akuntansi dan Keuangan. Agustus 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.v12i2.71113

Abstract

This study aims to analyze the influence of content creators on cryptocurrency investment decisions in generation Z, with digital financial literacy as a mediating variable. The research used quantitative methods by distributing questionnaires and obtaining 111 research samples from gen-Z who are active on social media and have experience in cryptocurrency investment. The data was processed through path analysis test and sobel test. Based on the results of the study found that the role of content has a direct correlation with investment decisions, the role of content has a significant positive effect on digital financial literacy, digital financial literacy has a significant positive effect on crypto investment decisions, and the mediating variable of digital financial literacy can mediate the effect of the role of content creators on cryptocurrency investment decisions.Keyword: Role of Content Creator; Digital Financial Literacy; and Cryptocurrency Investment 
Hexagon Fraud: Exploration of Academic Fraud in Accounting Students at Universities in Java, Indonesia Dewa, Monica Malva Cakra; Maulana, Agus
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2024): Jurnal Riset Akuntansi dan Keuangan. Agustus 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.v12i2.72009

Abstract

An accountant should be able to identify factors that can provide the results or impact of the decisions taken. Currently, an accountant's integrity is increasingly questioned. Habits can influence an accountant's integrity, one of which is behavior during their time as a student. This study aims to explore factors influencing students' engagement in academic dishonesty to mitigate such behaviors in the future. The study employs the theory of planned behavior and fraud hexagon theory to elucidate the motives behind academic fraud. The utilized method involves a quantitative approach processed through SmartPLS 3. This research was conducted with 247 accounting students at 34 universities in Indonesia. This research shows that pressure, ability, and collusion have a significant effect on academic fraud. Meanwhile, opportunity, rationalization, and ego have no effect on academic fraud. The findings of this research offer valuable insights for universities to formulate policies addressing the issue of academic fraud.
Company Size and the Presence of Independent Commissioners, Can They Affect the Disclosure of Enterprise Risk Management? Christian, Ferry; Rasyid, Syarifuddin; Ferdiansah, Muhammad Irdam
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2024): Jurnal Riset Akuntansi dan Keuangan. Agustus 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.v12i2.59441

Abstract

This study aims to determine the effect of company size and independent commissioners on the disclosure of Enterprise Risk Management. The object of this study are manufacturing companies listed on the Indonesia Stock Exchange during 2019-2021 with a total of 31 companies that meet the criteria using a purposive sampling technique. Data analysis using SPSS. The results of the study show that company size has a significant effect on Enterprise Risk Management disclosure. Meanwhile, the Independent Commissioner has no effect on the disclosure of Enterprise Risk Management. These results contribute to investors for investment decisions based on company size. This means that the larger the size of the company, the company tends to disclose more extensive information about risk management.
Voluntary Carbon Disclosure on Financial Performance and Investment Efficiency: A Study in Indonesia Musthafa, Afif; Arifin, Taufiq
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2024): Jurnal Riset Akuntansi dan Keuangan. Agustus 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.v12i2.70072

Abstract

This study aims to seek empirical evidence on the effect of voluntary carbon disclosure on financial performance and investment efficiency of companies in Indonesia before the HPP Law. This study uses panel data analysis with a sample of 644 companies listed on the Indonesia Stock Exchange. The 2019-2020 sample was used because in 2021 there is already a law governing carbon tax. The results showed that the company's voluntary carbon disclosure has no influence on financial performance, both in the short and long term but has a positive influence on the company's investment efficiency. This research highlights the importance of voluntary carbon disclosure in building trust and support from stakeholders, which can provide benefits to the company in the form of investment efficiency and better financial performance. This research presents a more complex measure of voluntary carbon disclosure linked to financial performance and investment efficiency.
Measuring Financial Literacy of Young Adults in The Digital Economy: A Gender Perspective lestari, dwi indah
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2024): Jurnal Riset Akuntansi dan Keuangan. Agustus 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.v12i2.72089

Abstract

This study aim to assess young adults' financial literacy and determine whether financial literacy differs between males and females. Additionally, this study examines whether students in the Faculty of Economics and Business are more financially literate than those in other faculties. This research using a survey approach where data collection is conducted through questionnaires. The target population includes students aged 18 to 22 from various universities across Java. Respondents were selected through a census method. In this study, we collected 333 respondents with valid data of 331 respondents. The data analysis method includes descriptive analysis and confirmatory analysis. The result of this study shows that money attitude does not significantly influence financial literacy; however, after being analyzed per dimension, the avoidance and reward dimensions significantly influence financial literacy. Gender does not positively influence Financial Literacy, and no disparities in financial literacy among students with exposure to financial education and those without such exposure.
Determinants Affecting Profitability in Insurance Companies in Indonesia Ningsih, Shaprillia Chandra; Leon, Farah Margaretha
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2024): Jurnal Riset Akuntansi dan Keuangan. Agustus 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.v12i2.69273

Abstract

This study aims to identify variables that affect insurance profitability in Indonesia. The addition of tangibility of asset variable as an independent variable is a novel part of this study. This research method involves collecting data from 25 insurance companies over a five-year period (2018-2022), and applying data processing analysis using panel data regression analysis techniques. The results found that underwriting risk has a negative impact on ROA, while reinsurance ratio has a negative impact on ROA. In contrast, tangibility of asset has a positive effect on ROA. Implications for financial managers to evaluate financial conditions and increase understanding of what factors can affect the profitability of insurance companies. This research also provides important information for investors in making invesments by assessing insurance copanies that have good financial performance.
WHAT ARE THE DIFFERENTIATING FACTORS BETWEEN INVESTOR AND SHAREHOLDER INVESTMENT? Yeni, Fitri; Pitoyo, Rubianto; Afriany, Afriany
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2024): Jurnal Riset Akuntansi dan Keuangan. Agustus 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.v12i2.70575

Abstract

This research aims to find out the factors that are considered when making capital allocation decisions during the abnormal capital market period. whether the investors and the shareholders use the same factors to form an investment allocation. This research uses an exploratory factor analysis model to determine variables that can explain the relationship or correlation between various independent indicators that are observed. Findings, theres five factors that investors consider when allocating their investment, and two factors that are used by shareholders. The single index model is the most important factor for investors to determine capital allocation, and Earnings per shareis for shareholders. Beta stock is important factor for inventors and shareholders when making capital allocation. The greater beta stock provides greater expectations of the risks and return This research is expected to assist investors in determining investment valuation methods by considering five factors in order to achieve the highest rate of return and because shareholders are concerned with the long term and the ultimate goal of increasing the value per share, they should consider the growth of earnings per shares and the value of beta stock.
Analysis of the Implementation Green Accounting and Material Flow Cost Accounting on Corporate Sustainability Dwi RT, Dita Rari; Heryana, Toni; Basuki, Teguh Iman
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2024): Jurnal Riset Akuntansi dan Keuangan. Agustus 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.v12i2.71994

Abstract

Corporate sustainability, or company sustainability, is a concept that adopts a long-term business orientation to meet the needs of present and future stakeholders while considering aspects of economic growth, environmental protection, and social justice. This research aims to determine the influence of the implementation of green accounting and material flow cost accounting on corporate sustainability in industrial companies listed on the Indonesia Stock Exchange (IDX) during the 2022 period. This study is quantitative research with a sample selection technique using purposive sampling. The hypothesis testing conducted consists of multiple linear regression analysis, determination coefficient (R2) test, and t-statistic test using Wrap-PLS version 8.0. The research results show that green mental flow cost accounting has an effect of 18.3% on corporate sustainability, while green accounting has no effect.
Dividend Trap: Impact of Yield, Volume, and Payout on Investments Natalia, Karisma; Kohardinata, Cliff
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2024): Jurnal Riset Akuntansi dan Keuangan. Agustus 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.v12i2.69668

Abstract

This study aims to obtain empirical test results regarding the effect of dividend yield, stock volume, and dividend payout ratio on dividend trap. This study uses secondary data for 2022-2023 using a dividend distribution schedule in 2023. The sampling technique was purposive sampling and obtained 223 company stock observation data in various industrial sectors. The research method uses panel data regression using the Stata 13 program. The test results in this study indicate that there is a positive significant effect of dividend yield and stock volume on dividend trap, and a negative significant effect of dividend payout ratio on dividend trap. This research provides a new understanding of the risk of dividend trap for dividend-focused investors, highlighting the importance of choosing company stocks efficiently.

Page 43 of 45 | Total Record : 446

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