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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 164 Documents
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THE EFFECT OF OWNERSHIP STRUCTURE ON TRANSFER PRICING OF MULTINATIONAL COMPANIES IN INDONESIA B. T. Omenu, Roberto; Bayu Utomo, Rochmad
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 10 No 2: November 2024
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v10i2.4504

Abstract

Transfer pricing practices have become a crucial issue in the world of taxation and finance of multinational companies. While transfer pricing remains lawful when adhering to the arm's length principle, numerous companies exploit regulatory gaps to strategically relocate profits toward jurisdictions with lower tax burdens. This research investigates the relationship between corporate ownership structures and transfer pricing behaviors, specifically examining four ownership categories: managerial, institutional, foreign, and family. The study employs a quantitative methodological approach, analyzing data collected from 24 multinational enterprises listed on the Indonesia Stock Exchange during the 2013-2024 timeframe, selected through purposive sampling methodology. Data analysis was conducted using SPSS Statistics, applying multiple linear regression analytical techniques. The findings demonstrate that managerial, foreign, and family ownership each independently exert positive and significant influences on transfer pricing practices. In contrast, institutional ownership shows no statistically significant impact. When assessed collectively, all four ownership structure variables demonstrate a significant combined effect on transfer pricing behaviors. The findings call for stricter tax oversight, especially for firms with certain ownership structures, and emphasize transparent governance and tax compliance.
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.
Meningkatkan Kinerja Organisasi: Peran Penghargaan Sosial dan Pengambilan Keputusan Partisipatif Widianti, Hesti; Harjanti , Ririh Sri; Kamal, Bahri
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 10 No 2: November 2024
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v10i2.4525

Abstract

Objectives The purpose of this study was to determine the impact of social rewards and Participation in decision-making on improving organizational performance in companies in Central Java. Methodology The data used 45 employees who were used to test the research hypothesis through Partial Least Square (PLS) modeling. Finding The results of empirical analysis reveal that decision-making has a significant effect on job satisfaction, and social rewards have a significant effect on job satisfaction. Participation in decision-making has no significant effect on organizational performance, social rewards have no significant effect on organizational performance, and job satisfaction has no significant effect on organizational performance. Conclusion The research results show that employee job satisfaction is not always directly proportional to organizational performance.
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.
DETERMINASI KEPATUHAN WAJIB PAJAK PBB PERKOTAAN DAN PEDESAAN DI KELURAHAN JATIMULYA, KECAMATAN GIRIMULYO, KABUPATEN KULON PROGO, PROVINSI DAERAH ISTIMEWA YOGYAKARTA Istiroah, Nanik; Asriyaningtyas, Pungky Dwi
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 10 No 2: November 2024
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v10i2.4201

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi kepatuhan wajib pajak PBB perkotaan dan pedesaan. Jenis penelitian ini adalah kuantitatif dengan menggunakan data primer. Populasi penelitian adalah seluruh penduduk Kalurahan Jatimulya yang memiliki Pajak Bumi dan Bangunan (PBB) Perkotaan dan Perdesaan. Sampel penelitian sebanyak 31 responden diambil dengan menggunakan teknik Accidental Sampling. Variabel independennya terdiri dari tingkat kesadaran wajib pajak, kepercayaan masyarakat dan pelayanan perpajakan, sedangkan kepatuhan wajib pajak digunakan sebagai variabel dependen. Teknik analisis data dilakukan dengan menggunakan analisis regresi linier berganda. Uji t dilakukan untuk mengetahui pengaruh variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa tingkat kesadaran wajib pajak dan pelayanan perpajakan berpengaruh positif terhadap kepatuhan wajib pajak, sedangkan kepercayaan masyarakat tidak berpengaruh terhadap kepatuhan wajib pajak. Badan Pengelolaan Keuangan Aset Daerah Kabupaten Kulon Progo harus meningkat kepercayaan masyarakat untuk meningkatkan PAD jenis pajak PBB Perkotaan dan Perdesaan.

Page 14 of 17 | Total Record : 164

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