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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 190 Documents
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN BELANJA PADA BPKAD PROVINSI JAWA BARAT Fitriani, Lusi; Mulyandani, Vina Citra
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.v17i2.16959

Abstract

This study aims to analyze the factors influencing budget absorption at the Regional Financial and Asset Management Agency (BPKAD) of West Java Province, which include budget planning, budget implementation, human resource competence, and the procurement of goods and services. The research employs a quantitative approach with a population of 159 employees, and a sample of 46 financial management officials selected through purposive sampling. Data were collected through questionnaires and interviews, then analyzed using multiple linear regression with the help of SPSS 26 software. The results show that budget planning and the procurement of goods and services have a significant partial effect on budget absorption. Meanwhile, budget implementation and human resource competence do not have a significant partial effect. Simultaneously, all four variables significantly influence budget absorption. Keywords: Budget Absorption, Budget Planning, Budget Implementation, Human Resource Competence, Procurement of Goods and Services.
PENGARUH MODAL USAHA DAN INOVASI PRODUK TERHADAP PENDAPATAN UMKM BAWANG GORENG DI KABUPATEN BREBES Ullaya, Najla; Najla Afaf Ullaya; Ida Farida; Aryanto
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.v17i2.17470

Abstract

Income is an important indicator of the sustainability and growth of MSMEs. In Brebes Regency, fried shallot MSMEs face the challenge of declining income due to limited business capital and a lack of product innovation. This study aims to analyze the effect of business capital and product innovation on the income of fried shallot MSMEs in Brebes Regency. The research method used is descriptive quantitative with multiple linear regression analysis. The population is this study consists of 204 MSMEs, with a sample of 67 respondents determined using the Slovin formula. The t-test result shows that business capital has a significant effect on income with a significance value of 0,005, while product innovation also has a significant effect with a significance value of < 0,001. The F-test results indicate that business capital and product innovation simultaneously have a significant effect on income with a significance value of < 0,001. The coefficient of determination shows that both variables explain 35,7% of the variation in income. While the remaining 64,3% is explained by other factors beyond this study.
ANALISIS KINERJA KEUANGAN BERBASIS PENCIPTAAN NILAI DENGAN PENDEKATAN TIME SERIES PADA PT MNC ASIA HOLDING TBK TAHUN 2019-2023 Khalnaya, Yuridilla; Lating, Ade Irma Suryani
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.v17i2.17496

Abstract

The annual increase in Indonesia's business competitiveness index requires companies to have good financial performance in order to compete. This study aims to analyze the financial performance of PT MNC Asia Holding Tbk for the period 2019–2023 using a descriptive quantitative method based on value creation, namely Economic Value Added (EVA), Market Value Added (MVA), Refined Economic Value Added (REVA), Financial Value Added (FVA), and Shareholder Value Added (SVA) using a time series approach. The research data was obtained from the company's annual financial reports and stock prices, which were calculated using the formulas for each method. The results of the study indicate that EVA, MVA, FVA, and SVA are positive, indicating that the company has successfully created added value and has good financial performance. Conversely, REVA is negative, indicating that the company has not yet succeeded in creating added value and has poor financial performance. These findings recommend that the company conduct further evaluation of its capital structure by increasing NOPAT and controlling equity costs. Meanwhile, investors should choose companies with consistently positive values across all value creation methods.
PENERAPAN APLIKASI SIAPIK DALAM MENYUSUN LAPORAN KEUANGAN PADA UMKM CATERING DAPUR MAMANUM BREBES I Sabila, Nur Fadilatul Nisa; Noerman Syah, Asrofi Langgeng; Aryanto
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.v17i2.17569

Abstract

The lack of awareness of MSME actors in recording transactions and preparing financial reports, on the grounds that they waste time and consider it difficult, Bank Indonesia and IAI collaborated to launch the SIAPIK application. This study aims to determine the application of the SIAPIK application in recording transactions and preparing financial reports at Mamanum Kitchen. Data collection methods are carried out through observation, interviews, literature study and documentation. The data analysis technique used in this research is data reduction, data presentation, and conclusion drawing. The results of this study can be useful and provide information for MSME actors so that it can be used as a reference for implementing the SIAPIK application so that it can assist in the process of recording and reporting finances so that companies can find out the profit or loss generated. Based on the results of the study, it can be concluded that the application of the SIAPIK application at Dapur Mamanum can provide benefits to improve the quality of human resources, as a planning tool, and as an evaluation material.   Keywords: Financial Statements, Transactions, MSMEs, SIAPIK
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB-P2) DI KOTA TEGAL Islami, Afita Din; Krisdiyawati; Kartika, Dewi
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.v17i2.17740

Abstract

This study analyzes factors influencing taxpayer compliance in paying Rural and Urban Land and Building Tax (PBB-P2) in Tegal City. PBB-P2 compliance in Tegal City was low, characterized by minimal participation in socialization activities and low taxpayer understanding of tax procedures and obligations. The research aimed to identify the impact of tax knowledge, tax service, tax sanctions, and tax rates on taxpayer compliance. A quantitative approach was employed, collecting data from 100 PBB-P2 taxpayer respondents via questionnaires using accidental sampling. Data analysis utilized multiple linear regression after validity, reliability, and classical assumption tests. Results indicated that tax knowledge and tax sanctions had a positive and significant effect on compliance. However, tax service and tax rates partially showed no significant effect. Simultaneously, all four factors significantly influenced compliance, explaining 51.8% of the variation. Recommendations include enhancing education and enforcing sanctions for improved compliance. Evaluation of services and rates remains crucial. Further research can explore other factors for a more holistic understanding. Keywords: PBB-P2, Tax Compliance, Tax Sanctions, Taxpayer Knowledge
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN(Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020–2025) Hetifah Sjaifudian; Siswanda H. Sumarto; Nuzul Husnah; Inta Budi Setia Nusa
Jurnal Riset Akuntansi Vol. 18 No. 1 (2026): 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.v18i1.19818

Abstract

This study aims to examine the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX). GCG is operationalized through governance mechanisms consisting of institutional ownership, the proportion of independent commissioners, and audit committee size based on agency theory. Meanwhile, CSR disclosure is measured using the Corporate Social Responsibility Index (CSRI), which refers to the Global Reporting Initiative (GRI Standards) framework covering economic, environmental, and social dimensions. Firm value is proxied by Tobin's Q, which reflects the market's assessment of a company's future prospects. This research employs a quantitative approach with a verification method and uses purposive sampling to select the research sample. Data were analyzed using multiple linear regression after satisfying all classical assumption tests. The findings indicate that institutional ownership, independent commissioners, audit committee size, and CSR disclosure have a positive effect on firm value. These results support agency theory in explaining the role of corporate governance mechanisms and stakeholder theory in emphasizing the importance of corporate social responsibility in enhancing firm value. This study contributes to the literature on corporate governance and sustainability by providing evidence from the context of Indonesian manufacturing companies in response to evolving regulatory requirements and increasing stakeholder expectations.
PENERAPAN ARTIFICIAL INTELLIGENCE (AI) DAN BIG DATA ANALYTICS DALAM AKUNTANSI MANAJEMEN UNTUK PENGAMBILAN KEPUTUSAN BISNIS DIGITAL: SYSTEMATIC LITERATURE REVIEW Siswanda H. Sumarto; Hetifah Sjaifudian; Nuzul Husnah; Inta Budi Setya Nusa
Jurnal Riset Akuntansi Vol. 18 No. 1 (2026): 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.v18i1.19870

Abstract

This study highlights the shift in the digital business paradigm that makes data a key strategic asset. This phenomenon demands that management accounting transform from a reactive to a proactive function through the integration of Artificial Intelligence (AI) and Big Data Analytics (BDA). This study aims to analyze the adoption status of these technologies and the evolution of the role of accountants in the digital era. The method used is a Systematic Literature Review (SLR) with the PRISMA protocol. The results show that the use of Machine Learning and RPA significantly improves operational efficiency and supports predictive analytics and dynamic pricing. Key findings emphasize the fundamental shift in the role of accountants from number crunchers to future-oriented strategic analysts. Recommendations for organizations include investing in technology and human resource development through reskilling, and strengthening ethical and transparent AI governance to mitigate bias and privacy risks.
MEMBEDAH NILAI PERUSAHAAN MANUFAKTUR BEI 2021-2024: DAMPAK BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN Ely Suhayati; Erika Nur Hidayah Paputungan
Jurnal Riset Akuntansi Vol. 18 No. 1 (2026): 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.v18i1.19905

Abstract

The increasing global awareness of Environmental, Social, and Governance risks requires businesses to allocate environmental costs as part of their operational activities. However, many manufacturing companies still neglect environmental sustainability, which may reduce investor interest due to the potential decline in corporate value and financial performance. The novelty of this study lies in its focus on manufacturing companies, one of the largest contributors to waste and emissions, as well as the use of the latest observation period (2021–2024), which reflects the post-pandemic era of strengthened Environmental, Social and Governance regulations in Indonesia. This study aims to examine the influence of environmental costs and financial performance on firm value. A descriptive and verificative research method was employed using multiple linear regression analysis and Pearson correlation tests. The findings indicate that environmental costs and Financial Performance have a positive and significant effect on firm value, suggesting that higher environmental expenditures and Financial Performance are associated with higher firm value, and vice versa. The implications of this study suggest that management should view environmental cost allocation not merely as an expense that reduces profit, but as a strategic investment capable of enhancing corporate image, public trust, and long-term firm value.
DAMPAK TRANSFORMASI DIGITAL TERHADAP EVOLUSI SISTEM INFORMASI AKUNTANSI PADA MODEL BISNIS E-COMMERCE: SYSTEMATIC LITERATURE REVIEW Nuzul Husnah; Hetifah Sjaifudian; Siswanda H. Sumarto; Inta Budi Setya Nusa
Jurnal Riset Akuntansi Vol. 18 No. 1 (2026): 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.v18i1.19872

Abstract

Digital transformation has redefined the global business landscape. The growth of e-commerce, particularly in Indonesia, which is projected to reach 30.5%, demands an Accounting Information System (AIS) that is responsive to massive data volumes, exceeding the capacity of traditional systems. This study aims to explore the evolution of AIS in e-commerce business models. The research method uses a Systematic Literature Review (SLR) with the PRISMA protocol of reputable literature from 2016-2026. The results show that overall, digital AIS is no longer just a supporting tool for e-commerce companies, but rather a core enabler for sustainability and competitive advantage. The synergy between market intelligence from digital platforms and financial accuracy from AIS creates a solid foundation for intelligent decision-making in the evolving digital economy. Strategic recommendations for organizations are to continue investing in robust data architecture, strengthening cybersecurity governance, and fostering a culture of continuous learning for their finance workforce.  
Pengaruh Green Accounting dan Good Corporate Governance terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2021–2025 Wati Aris Astuti; Chindy Anggraeni Luthfihani; Puji Astuti
Jurnal Riset Akuntansi Vol. 18 No. 1 (2026): 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.v18i1.19880

Abstract

This study aims to analyze the effect of green accounting and good corporate governance (GCG) on firm value, with profitability (Return on Assets) as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2025 period. This study employed a quantitative-explanatory design. Through purposive sampling, a final sample of 250 firm-year observations from 50 companies was obtained over five years. The analytical method used was Moderated Regression Analysis (MRA), after all classical assumptions (normality, multicollinearity, heteroscedasticity, and autocorrelation) were confirmed. The results show that: (1) green accounting has a significant positive effect on firm value, GCG has a significant positive effect on firm value, profitability significantly strengthens the effect of green accounting on firm value, and profitability significantly strengthens the effect of GCG on firm value. These findings confirm theoretical predictions that effective environmental accountability and governance result in higher investor valuations, particularly when the company's financial performance is strong. This research contributes to the literature on sustainability accounting and corporate governance in the context of the emerging market of Indonesia.

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