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INDONESIA
JRA: Jurnal Riset Akuntansi
Published by Universitas Komputer Indonesia
ISSN : 20860447     EISSN : 26555484     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JRA diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unikom setiap 6 bulan sekali dengan tujuan menyebarluaskan informasi hasil riset akuntansi kepada para akademisi, praktisi, mahasiswa dan lainnya meliputi bidang akuntansi dan ekonomi.
Arjuna Subject : -
Articles 185 Documents
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PENGARUH NET INTEREST MARGIN, NON-PERFORMING LOAN DAN CAPITAL ADEQUACY RATIO TERHADAP RETURN ON ASSET BANK ASING TAHUN 2018 - 2022 Yuniarti, Rita; Sari, Diana; Rusmawan, Wedi; Nuryaman, Nuryaman; Fadjar, Achmad; Silviana, Silviana
Jurnal Riset Akuntansi Vol. 16 No. 1 (2024): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v16i1.12513

Abstract

Decreasing and fluctuating ROA shows that the bank's performance is still not good, according to the OJK Research Director (2022), the banking sector's ROA start to increase but still not optimal. This study aims to empirically examine the effect of net interest margin, non-performing loans, and capital adequacy ratios on return on assets. The population in this study are foreign banks 2018-2022 with a sample of 10 banks in the good category according to the OJK. The results showed that Net Interest Margin (NIM) had a significant and positive effect on Return on Assets (ROA), Non-performing loans (NPL) had a significant and negative effect on Return on Assets (ROA), while Capital Adequacy Ratio (CAR) had no significant effect on Return on Assets (ROA). Keyword: Net Interest Margin, Non-Performing Loan, Capital Adequacy Ratio, Return on Assets
PENINGKATAN PROFITABILITAS UKM: SEBUAH PERSPEKTIF ANALISIS EKOSISTEM BISNIS Sya'roni, Deden Abdul Wahab; Anggadini, Sri Dewi; Yunanto, Rio; Soegoto, Dedi Sulistiyo; Fahrana, Egi; Rosyad, Achmad
Jurnal Riset Akuntansi Vol. 16 No. 2 (2024): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v16i2.12492

Abstract

This study aims to determine the influence of the business ecosystem on the improvement of profitability of Small and Medium Enterprises (SMEs) as a form of business success. The method used is descriptive and verificative with several approaches. The unit of analysis in this study is small businesses, with the unit of observation being business owners. Data processing method utilizes Structural Equation Modeling (SEM), and the data used is primary data. The results indicate the presence of a business ecosystem's influence on the increase in profitability, which impacts business success. The research findings demonstrate that a good business ecosystem can affect the enhancement of profitability. This study is expected to be valid for business practitioners and stakeholders in making decisions to achieve long-term business success.
GELIAT MONITORING DAN EVALUASI: PERSEDIAAN BENIH PADI Suhayati, Ely; Sarifudin, Dedi; Melinda, Bella
Jurnal Riset Akuntansi Vol. 16 No. 2 (2024): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v16i2.12656

Abstract

Raw material inventory stands as the largest asset within a company's holdings. However, discrepancies arise within the rice seed inventory, diverging from government accounting standards, alongside instances of double recording of income from rice seed sales. This research aims to address these issues. Employing a descriptive research method, the study focuses on work units at Subang The Large Testing Center For Standard Rice Instruments, with 4 respondents: the Warehouse Section, Administration Section, Inventory Operator, and Receipt Treasurer. Findings reveal that the The Large Testing Center For Standard Rice Instruments categorizes seed supplies as raw material, when they should be classified as animal and plant supplies, intended for sale or distribution to the public. Moreover, the rationale behind the double recording of self-produced rice seed supplies lacks presentation at production cost. Consequently, it is advised to record inventory in process and reclassify it within the inventory of animals/plants designated for sale or distribution to the public, and necessary monitoring and evaluation of the socialization of the Circular Letter of the Secretary General of the Ministry of Agriculture Number B-5928/PL.210/A/12/2018 dated 31 December 2018.
OPTIMALISASI PENJUALAN PRODUK UMKM MELALUI PENGGUNAAN APLIKASI KEUANGAN DAN PENGENDALIAN PERSEDIAAN Puspitawati, Lilis; Azhara, Namara Salma
Jurnal Riset Akuntansi Vol. 16 No. 2 (2024): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v16i2.12811

Abstract

Optimizing sales is important in ensuring business continuity. This qualitative study was carried out to find empirical evidence of the effectiveness of financial applications and inventory control in optimizing sales of MSME products assisted by IPEMI, Bandung City, West Java. The use of primary data was collected by distributing questionnaires to 155 MSME managers in the city of Bandung which were carried out randomly using the simple random sampling method. The influence between variables was tested using the SMART PLS 4.0 analysis technique. The findings of this research show that the use of financial applications is very effective in increasing sales volume and has a better effect compared to inventory control. This research also provides important aspects for cafe and restaurant business actors in terms of the need for adequate risk assessments for inventory management, the availability of competent resources in managing financial applications and the need for effective sales procedures so that consumers feel helped in encouraging customers to make product purchase transactions.
PEMETAAN LANSKAP PENELITIAN AGRESIVITAS PAJAK PERUSAHAAN: PEMETAAN BIBLIOMETRIK Mufidaturrohmah, Nur; Andriani, Sri
Jurnal Riset Akuntansi Vol. 16 No. 2 (2024): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v16i2.13173

Abstract

The self-assessment mechanism in Indonesia allows companies to independently calculate and report their tax liabilities, potentially encouraging aggressive tax practices. This study aims to identify research trends, main themes, and key factors in Corporate Tax Aggressiveness from 2014 to 2024. The method involved searching for research articles with the keyword "Tax Aggressiveness" in international journals indexed by Scopus, national journals indexed by Sinta through the Garuda website, and national journals using Publish or Perish, resulting in 400 articles. These articles were analyzed using the VOSviewer application. This research utilizes bibliometric analysis to map Corporate Tax Aggressiveness trends over the past decade. The results show a significant annual increase in publications, with VOSviewer identifying 5 clusters and 56 items related to Corporate Tax Aggressiveness research. The study concludes that academic interest in Corporate Tax Aggressiveness is growing, highlighting the importance of this topic in tax literature. The recommendation is to use the identified factors in future research on tax aggressiveness.
PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEI 2018-2021 Nurmalina, Rina; Ruhana, Nafisah
Jurnal Riset Akuntansi Vol. 16 No. 2 (2024): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v16i2.13186

Abstract

The value of the company, which is indicated by the share price, is one of the factors considered by investors when investing in the company. The higher the share price, the higher the profit value that investors will receive. One way that companies increase company value is by practicing tax avoidance. When a company is able to minimize tax payments, the company is able to maintain its profits, this is a positive signal for investors. So the aim of this research is to prove empirically whether there is a connection between tax avoidance practices that occur in various industrial sector manufacturing companies and company value. The research was carried out using a quantitative approach, where the author will test the influence of the independent variable, namely Tax Avoidance, on the dependent variable, namely company value, which is proxied by Price to Book Value (PBV). The research population is Manufacturing Companies in the Various Industrial Sector spanning 2018-2021, while the research sample consists of 29 companies. The research results show that tax avoidance has a positive but not significant effect.
PENERAPAN PENGENDALIAN PERSEDIAAN MENGGUNAKAN METODE SAFETY STOCK DAN REORDER POINT UNTUK MENINGKATKAN EFISIENSI BIAYA PERSEDIAAN PEMPEK Nugraha, Arie Apriadi; Pahirva, Rama; Firdaus, Muhammad Hafizh
Jurnal Riset Akuntansi Vol. 16 No. 2 (2024): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v16i2.13273

Abstract

Inventory control is crucial as many businesses invest significantly in their inventory. Excessive investment leads to high storage costs, while insufficient inventory results in additional costs and stockouts. Pempek RATU’s sales and profits declined by nearly 50% in 2023 due to poor inventory control and high inventory costs. This research aims to increase the efficiency of Pempek inventory costs by applying safety stock and reorder point methods. It employs a descriptive quantitative approach, focusing on Pempek supplies. The company's current safety stock calculation is based on observing sales over the past three months without considering the quantity of goods ordered. whereas, the company's reorder point calculation only considers the remaining stock, neglecting total forecast, safety stock, and delivery time. Meanwhile, in this study, researchers abserve to these things.
OPTIMALISASI TEKNOLOGI DIGITAL DAN ETIKA DALAM PENCEGAHAN KECURANGAN Astuti, Wati Aris; Rahayu, Siti Kurnia; Angelina, Sendi Azahra
Jurnal Riset Akuntansi Vol. 16 No. 2 (2024): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v16i2.13878

Abstract

This study aims to empirically test the effects of information technology audits and professional ethics have a positive effect on fraud prevention efforts in financial services companies. To support this study, the method used by the researcher is a descriptive and verification analysis method with a quantitative approach to 40 auditors from 12 financial services companies. Data were collected by distributing questionnaires via Google Form with data analysis carried out using the multiple linear regression method with the help of SPSS software version 2.3. The results of the analysis show that information technology audits and professional ethics both have a significant positive effect on fraud prevention efforts. This finding emphasizes the importance of integration between information technology, audit practices, and professional ethics in maintaining the security and integrity of the company from potential fraud. This study provides an important contribution to understanding how these factors interact in the context of fraud prevention in companies.
BAGAIMANA PENGARUH METRIK ESG DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Lisnawati, Lisna; Koswara, Amirani Fairuz Afif Fillian
Jurnal Riset Akuntansi Vol. 16 No. 2 (2024): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v16i2.14160

Abstract

This study was conducted to examine the influence of ESG metrics and financial performance on firm value, with a sample of 68 from 17 companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The sample was selected using purposive sampling techniques. ESG metrics were assessed using the SRi formula, based on 32 standard items from the Global Reporting Initiative (GRI) 300 environmental topics. Financial performance was proxied by Return on Assets, while firm value was measured by the closing price (stock closing price). The analytical method used was multiple regression analysis. The results of this study indicate that ESG metrics have a positive influence on firm value, while financial performance has a negative influence on firm value. However, ESG metrics and financial performance simultaneously have a positive influence on firm value.
SUKUK, PERKEMBANGAN DAN IMPLEMENTASINYA DI INDONESIA DAN DAMPAKNYA TERHADAP PEREKONOMIAN Komala, Adeh Ratna; Agnes Nabila, Sheyra; Fauziyah, Nisa; Andini, Nadia; Fahrezi, Abin; Ayu Pramesharry, Paradya
Jurnal Riset Akuntansi Vol. 17 No. 1 (2025): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v17i1.7730

Abstract

This research discusses the development of sukuk in Indonesia and its impact on the national economy. Retail Sukuk and Savings Sukuk are safe and affordable funding alternatives, with advantages such as safe investment, helping to build the country, halal, profitable, and affordable. The research method used is a qualitative descriptive study with a case study approach. Data was collected through a literature review that included official reports, scientific journals, and government documents related to Islamic finance and sukuk. Analyses were conducted to identify the development trend of sukuk, as well as the implementation of sukuk in investment practices and its impact on economic stability, the growth of the Islamic finance industry, and the management of the state budget deficit. The results showed that sukuk has a significant role in promoting economic growth, financial stability, and financial inclusion. In addition, sukuk issuance by the government and private sector continues to increase, supported by proactive government policies and high investor demand. The implementation of sukuk not only impacts the financial sector but also contributes positively to the overall development of the national economy. Keywords: Sukuk Development, Sukuk Implementation, Indonesian Economy.

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