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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 AKUNTANSI FORENSIK DAN AUDIT INVESTIGASI TERHADAP PENCEGAHAN KECURANGAN DENGAN MORALITAS SEBAGAI MODERASI Kusuma, Gumulya Sonny Marcel; Kusumawaty, Mia; Handayani, Mella; Oktarini, Alfina
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.v17i1.14351

Abstract

Companies are always faced with indications of fraud issues. Fraud prevention within a company must be accompanied by supportive actions.This research was conducted to determine the influence of forensic accounting and investigative audits on fraud prevention and to determine the influence of individual morality as a moderating variable. The sample in this study was 48 respondents using convenience sampling from state-owned companies in Palembang City. The analysis technique uses PLS-SEM. The results of this research indicate that there is a significant influence of forensic accounting on fraud prevention and the influence of investigative audits on fraud prevention. The moderation test result shows that individual morality does not moderate forensic accounting and investigative audits in influencing fraud prevention. Keywords: forensic accounting, investigative auditing, fraud prevention, individual morality  
SISTEM INFORMASI AKUNTANSI LABA Hertati, Lesi; Puspitawati, Lilis
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.v17i1.15035

Abstract

The purpose of this study is to examine the effect of accounting information system literacy on sales volume, operating costs and product excellence. The shape, packaging and design as well as the excellence of the goods remain prime and the price remains the same, because the quality of the goods remains number one in the eyes of buyers. This study used a sample of 125 food and beverage sub-sector manufacturing companies listed on the IDX from 2020 to 2024. The test tool used was regression analysis which measures the effect of independent variables on dependent variables and uses independent variables to predict dependent variables. The results of the study confirmed that sales volume and operating costs affect accounting information system literacy. Keywords: Sales Volume, Overational Costs, Accounting Information Systems, Profit, Competitive Advantage.
PENGARUH  WHISTLEBLOWING,  BUDAYA,  DAN  RELIGIUSITAS  TERHADAP  PENCEGAHAN  FRAUD  ORGANISASI  MAHASISWA:  MORAL  SEBAGAI  MODERATOR Khaira, Nurul; Aditiani, Clarisa May; Afifah, Annisa Nur
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.v17i1.15296

Abstract

Fraud  in  financial  reporting  in  organisations  often  occurs.  Fraudulent  behaviour  can  harm  the  credibility  and  sustainability  of  an  organisation.  This  study  aims  to  determine  the  effect  of  whistleblowing  system,  organisational  culture,  and  religiosity  on  fraud  prevention  in  financial  reporting  of  student  organisations  at  Ahmad  Dahlan  University,  individual  morality  as  a  moderating  variable.  The  method  of  analysis  used  in  this  study  is  through  analytical  tests  in  the  form  of  outer  model  and  inner  model  and  moderated  regression  analysis  (MRA)  by  utilising  SmartPLS  3.0  software.  The  results  of  this  study  indicate  that  first,  the  whistleblowing  system  has  a  positive  effect  on  fraud  prevention.  Second,  organisational  culture  has  a  positive  effect  on  fraud  prevention.  Third,  religiosity  has  no  effect  on  fraud  prevention.  Fourth,  individual  morals  are  unable  to  moderate  the  relationship  between  the  whistleblowing  system,  organisational  culture  and  religiosity  on  fraud  prevention.  This  research  is  expected  to  provide  an  overview  of  the  influence  of  fraud  behaviour  in  the  financial  reporting  of  student  organisations.  Keywords:  whistleblowing,  organisational  culture,  religiosity,  fraud  prevention
OPTIMALISASI PENGETAHUAN AKUNTANSI MELALUI PRAKTIKUM SOFTWARE AKUNTANSI Anggadini, Sri Dewi; Surtikanti, Surtikanti; Junniyawati, Erika; Suryadi, Yerdaniati Putri; Damayanti, Sari
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.v17i1.15390

Abstract

The Accounting software commonly used includes MYOB and Accurate, both of which are integrated bookkeeping software with a large number of users. Their main advantages are ease of use and the ability to automatically generate financial reports, making them superior compared to other accounting software. With their ability to process data automatically, quickly, and accurately, these tools provide significant benefits in company management. Additionally, this software is highly suitable for the needs of small and medium-sized enterprises in Indonesia. This study employs a descriptive quantitative research method, utilizing questionnaires as the primary analytical tool for each variable indicator. The respondents of this research are accounting students at Universitas Komputer Indonesia (UNIKOM) who are currently enrolled in or have completed the Accounting Software Practicum course in the odd semester (semesters 2, 4, and 6). The sampling technique used is purposive sampling, with a total of 70 respondents. The results of the study indicate that mastering and utilizing accounting technology requires students to develop a comprehensive understanding and proficiency in using this technology.
MENINGKATKAN PROFITABILITAS MELALUI OPTIMALISASI MARGIN LABA DAN PEMBERIAN KREDIT SERTA MENURUNKAN BIAYA OPERASIONAL PADA PERUSAHAAN PERBANKAN PERSERO Sarmigi, Elex; Wahyuni, Endah Sri; Sumanti, Eva; Bustami, Bustami; Azhar, Azhar
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.v17i1.15428

Abstract

Profitability is a crucial component for a company to remain competitive, grow, and deliver value to shareholders. To achieve maximum profitability, the company must be able to increase profit margins and liquidity while reducing operational costs. This study aims to analyze the impact of the Operating Expenses to Operating Income Ratio (BOPO), Loan-to-Deposit ratio (LDR), and Net Interest Margin (NIM) on Return on Assets (ROA) for state-owned banking companies listed in the Financial Services Authority (OJK) from 2018 to 2023. This research also examines the mediating role of NIM in the relationship between BOPO, LDR, and ROA. The data used in this study were obtained from the annual reports of banks listed in OJK, employing the Structural Equation Model (SEM). The results show that BOPO has a significant negative effect on ROA, LDR has a significant positive effect on ROA, and NIM has a significant positive effect on ROA. Furthermore, NIM plays a partial mediating role in the relationship between BOPO and ROA, but it does not mediate the relationship between LDR and ROA. These findings provide insights for bank management to focus on operational efficiency and effective NIM management to improve profitability.
KEKETATAN ANGGARAN DAN KELELAHAN EMOSIONAL: AMBIGUITAS PERAN SEBAGAI MEDIATOR DAN KEPERCAYAAN SEBAGAI MODERATOR Luthfihani, Chindy Anggraeni; SeTin, SeTin
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.v17i1.15432

Abstract

The COVID-19 pandemic has significantly impacted the hospitality sector, including decreased revenue and low occupancy rates, forcing hotel management to implement budget tightness. This study aims to analyze the effect of changes in budget tightness on emotional exhaustion through role ambiguity as a mediator, with trust in senior management as a moderator. This study uses quantitative methods with questionnaires distributed to star hotel managers in West Java. Data were analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM). The results showed that budget tightness has a positive relationship with role ambiguity, which in turn increases emotional exhaustion. In addition, trust in senior management strengthens the relationship between budget tightness and role ambiguity. These findings emphasize the importance of role clarity and management strategies to reduce emotional exhaustion amid budget pressures. Practical implications of this study include developing policies that support employee well-being as well as improving communication and training to help employees cope with role ambiguity. This study contributes to the literature by expanding the understanding of the relationship between budget tightness, role ambiguity, emotional exhaustion, and trust in senior management in the post-COVID-19 pandemic hospitality industry. Keywords: budget tightness, role ambiguity, emotional exhaustion, trust
PERAN KEADILAN DAN PEMBAGIAN INFORMASI DALAM HUBUNGAN ANTARA PARTISIPASI ANGGARAN DAN KINERJA KARYAWAN Wangsa, Evelyn Stefanie; SeTin, SeTin
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.v17i1.15505

Abstract

This study aims to analyze the effect of budget participation, procedural justice, and information sharing on employee performance. By examining these three factors, the research seeks to understand how budget involvement influences employees' effectiveness in achieving organizational goals.  The research was conducted using primary data collected through an online questionnaire distributed to 158 managers from trading, manufacturing, and service companies in West Java who were actively involved in budgeting. The data was analyzed using Partial Least Square (PLS) techniques with a structural equation model (SEM) approach to ensure the validity and reliability of the findings.  The results indicate that budget participation, procedural justice, and information sharing positively impact employee performance. Moreover, the relationship between budget participation and employee performance is mediated by the role of information sharing and procedural justice, highlighting the importance of a fair and transparent budgeting process.  However, this study has certain limitations. It employs a cross-sectional design, meaning that data was collected at a single point in time, reflecting only a specific period's circumstances. Despite this limitation, the study provides valuable insights for management in enhancing employee performance through effective budgeting practices. Additionally, these findings can assist accountants and managers in designing budget systems that are more adaptive to employee needs and better aligned with organizational objectives.Keywords: Budget Participation, Procedural Fairness, Information Sharing, Employee Performance
ANALISIS PERBANDINGAN PENERIMAAN BADAN LAYANAN UMUM DI SEKTOR JASA INDUSTRI Kalam, Rizalul; Miftahudin, Erwin; Surtikanti, Surtikanti
Jurnal Riset Akuntansi Vol. 17 No. 2 (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.v17i2.15879

Abstract

Public service agencies in the industrial services sector, also known as BLUs, play a crucial role in supporting national industrial growth. However, there are discrepancies in the level of non-tax state revenue (PNBP) among BLUs, which require further analysis. This study aims to compare the PNBP of four BLUs, selected based on their organizational age groups, using nonparametric statistical methods. Specifically, Welch’s ANOVA and the Kruskal-Wallis test were employed to examine revenue differences among the entities, followed by Dunn’s Post Hoc-Test to identify entity pairs with significant differences. The results of Welch’s ANOVA and the Kruskal-Wallis test indicated significant variations in revenue among the entities. Dunn’s Post-Hoc Test revealed that older entities had significantly higher revenue compared to newly established entities. However, no significant differences were observed among entities established in the same year. This finding suggests that older entities tend to have higher revenue, which can be attributed to the organizational life cycle theory, economies of scale, and industrial reputation. Institutions with longer operational histories are likely to have greater operational stability and industry trust, leading to higher revenue.
BEBAN KERJA DAN KESEIMBANGAN KEHIDUPAN KERJA AKUNTAN Suhayati, Ely; Najwa Alia Putri
Jurnal Riset Akuntansi Vol. 17 No. 2 (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.v17i2.16423

Abstract

This study intends to investigate the impacts of workload on work-life balance  and accountants' performance, as well as the impact of work-life balance on performance. Using a descriptive-verificative method and Structural Equation Modeling  via SmartPLS 4.0, the research involves 173 respondents from 79 public accounting firms in Indonesia. The results show that workload significantly affects WLB, depending on the ability to manage tasks effectively. WLB strongly impacts accountants’ performance, highlighting the need to harmonize career and lifestyle without compromising well-being. Additionally, workload directly influences performance, underscoring the importance of managing workload to sustain health and deliver quality audits. This study aims to prepare alumni both in Indonesia and outside Indonesia to achieve balance in their personal and professional lives, contributing to a healthier and more productive generation, thus producing optimal performance.
PENGARUH PENATAUSAHAAN ASET TETAP TERHADAP KUALITAS LAPORAN KEUANGAN PADA SKPD KOTA BANDUNG Nabila Maulani; Rahma Nazila Muhammad
Jurnal Riset Akuntansi Vol. 17 No. 2 (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.v17i2.16878

Abstract

This study aims to determine the effect of fixed asset management on the quality of financial statements in the Regional Work Units (SKPD) of the Bandung City Government from 2019 to 2023. The research problem stems from the decline in the opinion of the Supreme Audit Agency (BPK) on the Local Government Financial Report (LKPD) of Bandung City from Unqualified Opinion (WTP) to Qualified Opinion (WDP) for two consecutive years, which was caused by weak fixed asset management such as administrative irregularities, and discrepancies between physical data and ownership documents. The research method used was a quantitative method with a descriptive approach. The research population included 63 Regional Work Units within the Bandung City Government, using a saturated sampling technique, so that the entire population was used as the sample. Primary data was obtained through questionnaires distributed to asset users and officials in charge of financial reporting, while secondary data was obtained from the Bandung City financial position reports for 2019–2023. Data analysis was performed using simple linear regression with the help of IBM SPSS software. The results showed that fixed asset management had a positive and significant effect on the quality of local government financial reports. The implications of this study emphasize that improving the accuracy of fixed asset recording, inventory, and reporting is necessary to make financial report presentation more reliable, relevant, and in accordance with Government Accounting Standards (SAP), thereby supporting an improvement in the BPK opinion to WTP in the future.

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