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INDONESIA
(JRAMB) Jurnal Riset Akuntansi Mercu Buana
Published by Universitas Mercu Buana Yogyakarta
ISSN : 24601233     EISSN : 25484338     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
(JRAMB) Jurnal Riset Akuntansi Mercu Buana is a blind-reviewed journal published periodically twice a year (Mei and November). The journal publishes papers in the field of accounting and finance that give significant contribution to the development of accounting practices and accounting profession in Indonesia.
Arjuna Subject : -
Articles 10 Documents
 1 
Search results for , issue "Vol 11 No 1: Mei 2025" : 10 Documents clear
COMPANY PROFITABILITY AND LIQUIDITY IMPACT ON TAX AGGRESSIVENESS: REACTIONS FROM MANUFACTURING COMPANIES IN NIGERIA Adegbite, Tajudeen Adejare; MUSTAPHA, TAOHEED OLUREMI; Eleja, Fawaz Oyinlola; Ariyo Edu, Aminat Arike
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 11 No 1: Mei 2025
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v11i1.4395

Abstract

The impact of company liquidity and profitability on tax aggression in Nigerian consumer products listed manufacturing companies was investigated in this study. Ex-post facto research methodology was applied. The twenty manufacturing companies that were quoted on the Nigerian Stock Exchange between 2012 and 2023 made up the population. Data sourced from annual financial reports of chosen listed manufacturing companies in Nigeria analysed using the panel data regression technique, correlation Matrix, Variance Inflation Factor and the Hausman Test. The analysis revealed that firm liquidity, profitability, firm leverage all have positive insignificant correlation with tax aggressiveness, and working capital is negatively insignificant. Finally, dividend payroll has positive significance on tax aggressiveness. Conclusively, firm liquidity, firm profitability, firm leverage and working capital pose non-significant effect on tax aggressiveness but dividend payroll has a significant correlation with tax aggressiveness in quoted manufacturing companies in Nigeria. It is therefore recommended that companies' tax policy should prioritize asset expansion to generate greater value for the organization in order to judiciously manage their tax aggressiveness. Also, manufacturing firms should adopt a thorough liquidity management plan that takes into account both long-term financial goals and short-term financial requirements to avoid falling into illegal tax aggressiveness.
Laporan Keberlanjutan pada Kinerja Keuangan Lindrawati, Lindrawati; Laurensia, Laurensia; Susanto, Adi
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 11 No 1: Mei 2025
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v11i1.4514

Abstract

Perusahaan didirikan dengan tujuan memiliki kinerja keuangan yang baik dan dapat bertahan untuk jangka panjang. Kinerja keuangan dapat ditingkatkan apabila perusahaan menjalankan operasinya dengan memperhatikan baik dari sisi ekonomi, sosial, dan lingkungan yang akan berdampak pada keberlanjutan perusahaan di masa depan. Laporan keberlanjutan dapat memberikan informasi mengenai kondisi perusahaan secara komprehensif baik dari sisi ekonomi, lingkungan, dan sosial kepada pemangku kepentingan. Oleh karena itu, tujuan penelitian ialah menganalisis laporan keberlanjutan dari dimensi ekonomi, lingkungan, serta sosial pada kinerja keuangan berupa ROA, ROE dan NPM. Disain penelitian ialah kuantitatif dengan obyek penelitian perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Analisis regresi linear berganda digunakan sebagai analisis data, dimana menunjukkan hasil laporan keberlanjutan pada dimensi baik ekonomi maupun sosial, tidak berdampak pada kinerja keuangan berupa ROA, ROE, dan NPM. Laporan keberlanjutan dimensi lingkungan menunjukkan dampak positif pada kinerja keuangan berupa ROA dan ROE, namun tidak berdampak pada NPM. Dimensi lingkungan berperan penting pada kinerja keuangan sehingga manajemen dalam menjalankan perusahaan selayaknya memperhatikan lingkungan dan menyajikan laporan keberlanjutan dimana dampaknya jangka panjang. Dukungan regulator diperlukan untuk meningkatkan ketentuan pengungkapan laporan keberlanjutan yang dapat memenuhi kebutuhan informasi pemangku kepentingan.
THE ROLE OF TAX AUDITS AS A MODERATOR OF TAX AVOIDANCE IN INDONESIA Budiman, Nita Andriyani; Susanti, Diah Ayu
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 11 No 1: Mei 2025
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v11i1.4543

Abstract

This study aims to investigate the role of tax audits in moderating the effects of transfer pricing, tax haven, and institutional ownership on tax avoidance. The study focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023 with a total of 325 observations. The results show that transfer pricing has a positive impact on tax avoidance, while tax havens does not have a significant effect. In contrast, institutional ownership is found to have a negative effect on tax avoidance. Additionally, tax audits are shown to weaken the positive impact of transfer pricing on tax avoidance, but they are not effective in moderating the effects of tax haven usage or institutional ownership. These findings offer valuable insights for tax authorities, helping them prioritize audits and monitoring efforts based on transfer pricing documentation in various sectors. Furthermore, the study highlights the importance of tax auditors fully utilizing the Automatic Exchange of Information (AEoI) to strengthen oversight of cross-border transactions involving affiliated companies.
Gender-Based Tax Policies: Ensuring Rights for Working Mothers and a Healthy Generation Kusuma Wardani, Linda; Adiwarman, Adiwarman
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 11 No 1: Mei 2025
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v11i1.4561

Abstract

This article discusses how income tax incentives can support the success of exclusive breastfeeding programs while simultaneously increasing female labor force participation in Indonesia. Using a qualitative approach based on literature studies, this research analyzes the implementation of gender-based tax policies in several countries, particularly Malaysia, and explores their relevance to Indonesia. The findings indicate that tax policies that consider the economic burden of working mothers—such as tax deductions for breastfeeding and childcare expenses, as well as tax exemptions for women returning to work after a career break—have the potential to improve family welfare and economic productivity. This policy formulation not only supports the success of exclusive breastfeeding as part of the Sustainable Development Goals (SDGs) agenda but also contributes to increasing the female labor force participation rate. However, implementing these policies faces challenges such as administrative constraints, limited workplace support facilities, and persistent gender stereotypes in society. Therefore, cross-sectoral synergy is needed in designing more inclusive and sustainable tax policies to eliminate structural barriers for working women. This study has significant theoretical and practical implications for designing a fair and gender-responsive tax system. Theoretically, it expands the understanding of how social justice principles and the recognition of reproductive labor can be integrated into fiscal theory while also highlighting the intersection between tax policy and family welfare. From a policy perspective, the findings support the need for tax reforms that provide specific deductions or incentives for working mothers and promote childcare and child health services as strategic investments for future generations. Socioeconomically, gender-sensitive tax policies have the potential to increase female labor force participation, strengthen children's rights, and reduce gender inequality within households.
THE ROLE OF ACCOUNTABILITY AND TRANSPARENCY IN IMPROVING PUBLIC HOSPITAL PATIENT SATISFACTION Novrida Qudsi Lutfillah; Annisa, Alfida Rosa
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 11 No 1: Mei 2025
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v11i1.4563

Abstract

Improving the quality of public health services requires strengthening transparent, accountable, fair, and responsible governance. This study aims to analyze the influence of the principles of justice, transparency, accountability, and responsibility on patient satisfaction at Mardi Waluyo Regional Hospital, Blitar City. This study uses a quantitative approach with a survey method on one hundred outpatients and inpatients. Analysis techniques include bivariate correlation tests and multiple linear regression. The results of the study indicate that all dimensions of governance have a positive relationship with patient satisfaction, with accountability as the dimension that shows the strongest relationship, followed by transparency, responsibility, and justice. Transparency and accountability are the two most determining principles, especially through openness of information, clarity of procedures, and accuracy of service implementation by medical personnel. Meanwhile, justice and responsibility are considered not to have a real impact, although they are still considered important by patients. The implications of this study indicate that the implementation of effective governance can be a primary strategy in building public trust and strengthening government hospital services that are fair, professional, and oriented towards patient satisfaction.
OPTIMIZING FINANCIAL LITERACY, DIGITAL BANKING, AND ACCOUNTING SYSTEMS TO SUPPORT BUSINESS SUSTAINABILITY THROUGH IMPROVED FINANCIAL REPORTING IN BALI PROVINCE Andriani Pratiwi, I Gusti Ayu Made Agung Mas
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 11 No 1: Mei 2025
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v11i1.4565

Abstract

Micro, Small and Medium Enterprises are the central pillar of regional economies but remain vulnerable to economic fluctuations. The quality of financial statements reflects business conditions and serves as a strategic tool for decision-making, financing access, and partnerships. Amid efforts for economic recovery and digital transformation in Bali, strengthening the quality of financial reporting has become a priority to sustain MSME operations. This study aims to analyze the influence of financial literacy, digital banking, and accounting information systems on the sustainability of MSMEs, with financial reporting quality as a mediating variable. A quantitative approach was employed using purposive sampling. Primary data were collected from 100 MSME actors in Bali Province who have adopted accounting information systems and digital banking. Data analysis was performed using Microsoft Excel and SmartPLS. The results show that financial literacy, digital banking, and accounting information systems have a positive and significant effect on financial reporting quality. Financial literacy and financial reporting quality significantly influence business sustainability, while digital banking and accounting information systems do not. Financial reporting quality mediates the effects of digital banking and accounting information systems but does not mediate the impact of financial literacy. Support from local governments and academics is needed to strengthen financial literacy and technology adoption, ensuring that MSMEs remain sustainable, resilient, and competitive.
SOCIOCULTURAL AND INDIVIDUAL DETERMINANTS OF ENTREPRENEURIAL INTENTIONS AMONG FEMALE STUDENTS IN TERTIARY INSTITUTIONS IN SOUTHWEST NIGERIA Bamidele, Wale-Oshinowo
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 11 No 1: Mei 2025
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v11i1.4586

Abstract

In Nigeria, interest in female entrepreneurship has grown in recent years, yet many studies have overlooked the subtler psychological and sociocultural factors that shape young women's entrepreneurial intentions. This study explores these factors by examining the interplay of individual traits and social context among female students in tertiary institutions in southwest Nigeria. The study employed a descriptive cross-sectional survey design. It engaged 385 female students in federal tertiary institutions across Southwestern Nigeria. The study used multiple regression analysis to assess the influence of variables such as self-efficacy, self-confidence, attitude, role models, family income, business family background, and ethnicity on entrepreneurial aspirations. Findings revealed that psychological traits, particularly self-confidence, self-efficacy, and entrepreneurial attitude, had positive, statistically significant relationships with entrepreneurial intention. Role models also emerged as a powerful sociocultural influence. While family income, business background, and ethnicity were significantly related to entrepreneurial intention, their effects were comparatively weaker. These results suggest that individual-level psychological factors are stronger drivers of entrepreneurial intentions in young Nigerian women when compared with sociocultural factors. The study focused on a specific region, Southwestern Nigeria, and the sample was limited to female students in federal tertiary institutions, which may affect the generalisability of the findings across different areas or populations. This study offers meaningful theoretical and practical insights by highlighting the nuanced ways individual and contextual elements converge in a dynamic developing country. It recommends the development of mentorship initiatives featuring successful female entrepreneurs to support and inspire the next generation of women business leaders.
TRIPLE HELIX DAN PERKEMBANGAN INOVASI DAERAH, TINJAUAN TERHADAP PERAN AKUNTANSI DALAM KEBERLANJUTAN IKM Arifah, Siti; Purnomo, Rochmat Aldy; Asmara, Anugerah Yuka; Kusumawardhani, Dhian; Santoso, Adi
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 11 No 1: Mei 2025
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v11i1.4587

Abstract

Regional Innovation System (SIDa) plays a crucial role in enhancing knowledge-based economic competitiveness at the regional level. This study employs a Systematic Literature Review (SLR) approach to explore the concept of the Triple Helix in advancing regional innovation and the role of accounting in strengthening small and medium-sized enterprises (SMEs). Through a review of existing literature, this research aims to identify the interactions between academia, government, and industry in creating an inclusive and sustainable innovation ecosystem. The study finds that the success of the Triple Helix collaboration depends on the role of government as a facilitator, universities as sources of innovation, and SMEs as users of technology. The Triple Helix model provides a strong conceptual foundation for understanding and developing an effective SIDa. A successful SIDa heavily relies on strong synergy and collaboration among universities, industry, and government at the regional level. Accounting can empower SMEs by providing sound business knowledge, which is essential for building partnerships and accessing funding. Accounting thus serves as a critical foundation for the growth and sustainability of SMEs within the regional innovation ecosystem. This article is expected to contribute to the formulation of strategic policies aimed at strengthening SIDa through a collaborative approach.
UNLOCKING THE FUTURE OF ASSET MANAGEMENT: A SYSTEMATIC REVIEW OF IOT TRENDS, CHALLENGES, AND OPPORTUNITIES Sari, Yeni Priatna; Afriliana, Ida; Almasyhari, Abdul Kharis; Nurkhasanah, Ayu
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 11 No 1: Mei 2025
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v10i2.4665

Abstract

This study aims to systematically review various literature that discusses the use of the Internet of Things (IoT) in asset management. IoT, as one of the rapidly developing technologies, has significant potential in supporting the automation and efficiency of accounting processes. The study identifies the latest trends in IoT adoption, both from the corporate and regulatory side.This study will review research with the limitations of research published by Scopus indexed research and research conducted over the last 10 years. Keywords that will be used to search for various literature include the internet of things, asset information system.The findings of this literature review will provide a foundation for researchers and accounting practitioners to develop more innovative and responsive accounting systems to the evolving needs of businesses in the digital era as well as research that can be developed related to technology and asset management.
FINANCIAL TECHNOLOGY DAN LITERASI KEUANGAN TERHADAP KINERJA UMKM YANG DIMEDIASI PERILAKU MANAJEMEN KEUANGAN (STUDI KASUS UMKM SURABAYA) Saputra, Yoyok Andi; Rahayu, Rika
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 11 No 1: Mei 2025
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v11i1.4601

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Financial Technology dan Literasi Keuangan Terhadap Kinerja UMKM yang Dimediasi Perilaku Manajemen Keuangan (Studi Kasus UMKM Surabaya). Jenis penelitian ini adalah penelitian kuantitatif dengan data primer. Populasi dalam penelitian ini adalah UMKM Surabaya yang bergerak di bidang F&B. Teknik pengambilan sampel menggunakan metode purposive sampling dan diperoleh sampel sebanyak 100 responden. Teknik analisis yang digunakan dalam penelitian ini adalah Partial Least Square (PLS) dengan bantuan software Smart PLS 4.0. Hasil penelitian menunjukkan bahwa financial technology berpengaruh positif dan signifikan terhadap perilaku manajemen keuangan. Variabel literasi keuangan berpengaruh positif dan signifikan terhadap perilaku manajemen keuangan. Financial technology berpengaruh positif dan signifikan terhadap kinerja UMKM. Literasi keuangan berpengaruh positif dan signifikan terhadap kinerja UMKM. Variabel perilaku manajemen keuangan berpengaruh positif dan signifikan terhadap kinerja UMKM. Sedangkan variabel perilaku manajemen keuangan tidak mampu memediasi financial technology terhadap kinerja UMKM. Perilaku manajemen keuangan mampu memediasi literasi keuangan terhadap kinerja UMKM. Implikasi pada penelitian ini adalah peningkatan teknologi dan pengetahuan finansial harus berjalan beriringan untuk mendorong kinerja UMKM. Namun, pendekatan yang diambil harus disesuaikan pada fintech dapat langsung diadopsi, sementara literasi keuangan membutuhkan pembentukan perilaku manajemen keuangan yang baik agar berdampak optimal.

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