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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 2: November 2025" : 10 Documents clear
DETERMINATION OF FINANCIAL STABILITY OF BANKS IN INDONESIA ikawulandari; Hwihanus
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 11 No 2: November 2025
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v11i2.4926

Abstract

This study aims to determine the effect of green banking practices, management characteristics, bank size, bank age, and public ownership on bank financial stability. Financial stability is a condition where a bank is able to carry out its financial intermediation function while maintaining profitability. The study was conducted on banks in Indonesia listed on the Indonesia Stock Exchange from 2017 to 2023. The sample selection used purposive sampling and obtained 12 companies. Data analysis was performed using regression with the SMART PLS Ver 4 analysis tool. The results showed that management characteristics and bank size have a positive effect on financial stability. Green banking practices, public ownership, and bank age do not affect financial stability. These findings emphasize the importance of improving managerial quality and competence in maintaining financial stability. Banks need to strengthen management capacity, especially in strategic decision-making, risk management, and sustainable financial product innovation. In addition, increasing asset size and operational efficiency can be a strategy to strengthen the position of long-term financial stability
KEPATUHAN WAJIB PAJAK: NORMA SUBJEKTIF, PERSEPSI KONTROL PERILAKU, KEPERCAYAAN PUBLIK, PERSEPSI KEADILAN PAJAK DAN NIAT MEMATUHI Ristiyana, Rida; Sofia Atichasari, Anna; Siti Andini, Fauziah
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 11 No 2: November 2025
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v11i2.4572

Abstract

This study aims to determine the influence of subjective norms, perception of behavioral control, public trust, and perception of tax fairness on taxpayer compliance, with the intention of compliance serving as a mediating variable. The research type is quantitative, utilizing primary data collected through questionnaires. The population of this study is individual taxpayers registered at KPP Pratama Kosambi. The sampling technique used was incidental sampling, with a sample of 400 respondents. The data analysis method uses Partial Least Squares using SmartPLS 3 software. The study's results showed that subjective norms and public trust had a positive and significant effect on compliance intention. In contrast, the perceptions of behavioral control and tax fairness did not affect compliance intention. Then, the variables of subjective norms, perceived behavioral control, and public trust have a positive and significant effect on taxpayer compliance. In contrast, the perception of tax fairness does not affect taxpayer compliance. The results of the mediation effect test showed that the intention to comply could strengthen the influence of subjective norms and public trust on taxpayer compliance; however, the intention to comply could not mediate the perception of behavioral control or the perception of tax fairness on taxpayer compliance. This research has implications for the need for the Director General of Taxes and the Ministry of Finance to increase public trust through the transparency and integrity of the tax apparatus, and to strengthen the fair system of tax distribution, thereby creating professional and fair services. A public communication program that emphasizes the importance of social and moral roles in paying taxes will be more effective than simply affirming legal obligations. By strengthening tax-conscious beliefs, taxpayers' behavior will tend to be more compliant, and this is an effective strategy for increasing taxpayer
THE INFLUENCE OF ENVIRONMENTAL ACCOUNTING DISCLOSURE, ENVIRONMENTAL PERFORMANCE, AND COMPANY SIZE ON FIRM VALUE Giantoro, Yessica Febriana; Remon Gunanta
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 11 No 2: November 2025
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v11i2.4790

Abstract

This research aims to determine the extent of the influence of environmental accounting disclosure, environmental performance, and company size on company value in LQ-45 Index companies listed on the Indonesia Stock Exchange for the 2019-2023 period. This type of research uses a quantitative approach. The research sample consists of 28 companies listed on the Indonesia Stock Exchange from 2019 to 2023. The data collection technique used is documentation. The data analysis technique applied is multiple linear regression with classical assumption tests, as well as statistical tests including partial t-tests, F-tests, and the coefficient of determination. The results of this study indicate that environmental accounting disclosure negatively affects company value, environmental performance negatively affects company value, and company size positively affects company value.
THE MEDIATING ROLE OF MSME CHARACTER IN THE INFLUENCE OF MSME LITERACY ON BUSINESS PERFORMANCE IN KARAWANG Maula, Kholida Atiyatul; Suyaman, Dede Jajang; Piantara, Seia; Puspitaloka, Nina; Agustin, Ricky; Zahra, Syifa
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 11 No 2: November 2025
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v11i2.4852

Abstract

This study aims to analyze the effect of MSME literacy on the Character and performance of MSMEs in Karawang Regency. MSME literacy encompasses knowledge of finance, business, law, and technology, which is believed to shape entrepreneurial Character and enhance business performance. The study employed a quantitative approach, utilizing a survey method with 100 MSME players. Data were analyzed using multiple regression and mediation tests. The results showed that MSME literacy has a positive and significant effect on the Character and performance of MSMEs. In addition, the Character of MSMEs is proven to partially mediate the relationship between Literacy and performance. The implications of this study encourage the need for an MSME literacy improvement program that is integrated with entrepreneurial character development.
FINANCIAL MANAGEMENT PLANNING OF MARGOMULYO VILLAGE FUNDS FROM THE PERSPECTIVE OF SAMIN TEACHINGS TO REALIZE SUSTAINABLE ACCOUNTABILITY Sulistyowati, Rina; Anggapratama, Reza; Rama Prasetya, Nanda
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 11 No 2: November 2025
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v11i2.4896

Abstract

This research aims to explore the Samin culture in relation to the planning and management of village funds in Margomulyo Village, from the perspective of Samin teachings, with the goal of achieving sustainable accountability. The research method employed in this study is a qualitative approach, utilizing a case study design. Data collection techniques include observation, interviews, and documentation. Meanwhile, the data analysis technique employs an interactive analysis model that encompasses data reduction, data presentation, and conclusion. Furthermore, data triangulation was used to validate the data. The results of the study show that the planning of village fund financial management, which includes deliberation to determine priority scales, community participation, preparation of village financial management planning (RPJMDes, ‘RKPDes, and ‘APBDes), planning mechanisms in village’ financial’ management, as well as transparency, has been implemented in accordance with Samin teachings. The implications of this study contribute to the body of knowledge in public sector accounting, and, practically, this research can serve as a reference for policy-making related to village fund management planning, based on local culture, specifically the Samin teachings. Implications Technologically, the research results can be utilized in designing a village information system based on local culture, for example, the APBDes dashboard, which includes the values of honesty (transparency), patience (deliberation process), and narimo (reward fairness), so that it is in line with the social character of the village.
GREEN ACCOUNTING, SUSTAINABILITY REPORTS AND DEBT POLICY ON FINANCIAL PERFORMANCE Sefi Aulia Nur Asifah
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 11 No 2: November 2025
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v11i2.4900

Abstract

The decline in financial performance experienced by several companies in the raw materials sector in Indonesia following the COVID-19 pandemic has become a significant concern amid economic uncertainty, fluctuations in raw material prices, and supply chain disruptions. This situation requires companies to optimize asset management and operational efficiency to maintain profitability and competitiveness in an increasingly competitive market. This study examines the effect of implementing green accounting, preparing sustainability reports, and debt policies on the financial performance of companies in the raw material sector listed on the Indonesia Stock Exchange (IDX). The purpose of this study is to analyze the implementation of green accounting, sustainability reports, and debt policies on financial performance. The research method employed is a quantitative methodology, analyzing data from 24 companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period, selected through purposive sampling. Data analysis was performed using SPSS Statistics with multiple linear regression analysis techniques. The findings suggest that green accounting and sustainability reports have a positive and significant impact on financial performance, whereas debt policy does not have a substantial effect on financial performance. These findings confirm that companies must prioritize environmental management and sustainability reporting to enhance profitability. Although debt policy is essential, its impact on return on assets (ROA) is not directly apparent. By focusing on green accounting and sustainability reports, companies can enhance their financial performance sustainably.
MODERATING ROLE OF BOARD INDEPENDENCE IN THE EFFECT OF TAXES, DEBT COVENANT, AND OWNERSHIP STRUCTURE ON TRANSER PRICING Adiba, Rara; Solikhah, Badingatus
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 11 No 2: November 2025
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v11i2.4971

Abstract

Transfer pricing practices continue to be a challenge in many countries because they often conflict with applicable tax laws and are frequently used to reduce the tax burden that should be paid. This study aims to examine how taxes, debt covenants, and ownership structure influence transfer pricing practices, as well as how board independence acts as a moderating variable. The analysis was conducted using a quantitative method, with secondary data obtained from company financial reports accessed through the Indonesia Stock Exchange (IDX) website and the Refinitiv database. The sample includes 844 non-financial companies listed on the IDX between 2020 and 2024, resulting in 4,220 observation units. Additionally, this research considers company size as a control variable. The results show that taxes and debt covenants positively influence transfer pricing, while ownership structure has a negative impact. The role of board independence does not significantly moderate the relationship between these variables and transfer pricing. Based on these findings, companies are advised to increase foreign and institutional ownership to reduce transfer pricing practices that could pose long-term risks. The novelty of this study lies in its broader data coverage, including all non-financial companies in Indonesia, to evaluate the influence of board independence more generally within the context of national corporate governance.
THE IMPACT OF SOCIAL MEDIA PERCEPTION ON TAX TRANSPARENCY AND GOVERNANCE Annisa Fitriani; Yuniati; Lisna Lisnawati
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 11 No 2: November 2025
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v11i2.4864

Abstract

The level of compliance among motor vehicle taxpayers in Garut Regency remains relatively low, despite government efforts to provide easier access and information through digital services. One indication of this low compliance is the high number of vehicles that have not been re-registered, which reflects the practice of tax avoidance. This study aims to examine the effect of tax knowledge, social media information disclosure, and ease of tax payment access on tax avoidance among motor vehicle taxpayers in Tarogong Kidul District, Garut Regency. This research employs a quantitative method with a descriptive approach. Data were collected through questionnaires distributed to 100 respondents selected using purposive sampling based on the Slovin formula. The data were analyzed using multiple linear regression. The results indicate that tax knowledge has no significant effect on tax avoidance when examined in isolation. In contrast, the disclosure of social media information and the ease of accessing tax payment options have a negative and significant impact on tax avoidance. Simultaneously, tax knowledge, social media information disclosure, and ease of access to tax payment have a substantial effect on tax avoidance. The implications of this study include the need to improve tax education, optimize the use of social media, develop accessible tax payment services, and expand the range of variables in future research related to tax avoidance behavior.
THE IMPACT OF DIGITALIZATION, AUDITOR COMPETENCE, AND INDEPENDENCE ON EXTERNAL AUDIT QUALITY: A SYSTEMATIC LITERATURE REVIEW WITH A REMOTE AUDITING PERSPECTIVE Robi'ah, Syamsiyatur; Yuhertiana, Indra; Sholihatin, Endang
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 11 No 2: November 2025
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v11i2.5004

Abstract

This study aims to examine the relationship between digitalization, auditor competence, and auditor independence in shaping audit quality within the context of remote auditing by employing a Systematic Literature Review (SLR) based on secondary data from published journal articles. A total of 20 peer-reviewed journal articles published between 2020 and 2025 were retrieved from Scopus, ScienceDirect, Emerald Insight, Google Scholar, and Sinta, selected through the PRISMA protocol, and analyzed using descriptive methods and thematic synthesis with the support of VOSviewer and Microsoft Excel. The findings indicate that digitalization of audits, encompassing big data analytics, artificial intelligence, cloud-based systems, and automated audit tools, serves as a major driver of improved audit efficiency and effectiveness. However, the successful implementation of digital audit technologies relies heavily on auditors' digital competence, including their ability to operate technological tools and conduct data-driven analysis. Furthermore, auditor independence remains a fundamental determinant of audit objectivity, particularly in the context of increased digital interaction and the growing reliance on remote auditing practices. Overall, the results confirm that the simultaneous interaction between technological adoption, professional competence, and auditor independence shapes audit quality in the digital era. This review presents key implications for auditors, audit firms, and regulators on how to enhance digital capabilities while maintaining professional integrity in technology-enabled audit environments.
MAPPING GLOBAL RESEARCH ON DIGITAL ACCOUNTING SYSTEMS FOR SMALL AND MEDIUM ENTERPRISES: A BIBLIOMETRIC ANALYSIS Andi Candra, Yudas Tadius; Bambang Sutopo
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 11 No 2: November 2025
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v11i2.5005

Abstract

This study aims to map and analyze global research trends on digital accounting systems within the context of Small and Medium Enterprises (SMEs) using a bibliometric approach. Data were retrieved from the Scopus database through a series of queries that combined terms related to digital accounting systems and SMEs, with filters applied for English-language articles published between 2015 and 2025. The identification and screening process followed the PRISMA protocol, yielding 129 articles that met the inclusion criteria. The collected bibliographic data were then analyzed using Biblioshiny to construct network maps of co-authorship, co-citation, and keyword co-occurrence. The results indicate a growing academic interest in digital accounting systems for SMEs, with several major thematic clusters related to the adoption and implementation of such systems, their impact on performance and financial information quality, as well as digital transformation and technological readiness of SMEs. While the field is rooted in accounting, information systems, and SME literature, research gaps remain, particularly concerning developing country contexts, the integration of emerging technologies, and user behavior. These findings provide a foundation for creating a future research agenda and offer guidance for policymakers and practitioners on promoting the more effective adoption of digital accounting systems among SMEs.

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