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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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MENINGKATKAN KINERJA OPERASIONAL UMKM DENGAN JIWA KEWIRAUSAHAAN DAN KEMAMPUAN MENYUSUN LAPORAN KEUANGAN Musyafaah, Yuni; Budiarto, Dekeng Setyo
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 9 No 2: November 2023
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v9i2.3556

Abstract

Usaha Mikro, Kecil dan Menengah (UMKM) terutama di Yogyakarta memiliki kontribusi yang besar dalam menciptakan lapangan pekerjaan sehingga mengurangi pengangguran. Tujuan penelitian ini adalah menguji apakah keterampilan pemilik, jiwa kewirausahaan, dan pengetahuan akuntansi memiliki dampak pada kinerja operasional UMKM. Jenis data yang digunakan dalam penelitian ini adalah data primer yang dikumpulkan dengan kuesioner. Jumlah sampel yang digunakan  adalah 90 pemilik UMKM sektor jasa pendidikan di Kabupaten Sleman. Pengujian hipotesis menggunakan analisis regresi linier berganda dengan uji t (probability value < 5%). Hasil penelitian membuktikan bahwa semangat kewirausahaan dan kemampuan menyusun laporan keuangan memiliki pengaruh positif terhadap kinerja operasional. Namun, pengetahuan akuntansi dan keterampilan manajerial tidak memberkan dampak signifikan pada kinerja operasional layanan pendidikan UMKM. Penelitian ini memberikan implikasi bagi pemilik UMKM agar meningkatkan kemampuan wirausaha agar usahanya mampu bertahan pada lingkungan yang cepat berubah. Selain itu hasil penelitian ini juga memberikan masukan kepada pemerintah agar memberikan dukungan baik finansial maupun kebijakan agar kemampuan pemilik UMKM dapat berkembang.
ANALISIS PENGARUH INFLASI, SUKU BUNGA, NILAI TUKAR TERHADAP HARGA SAHAM SEKTOR PERBANKAN DI BURSA EFEK INDONESIA TAHUN 2021-2022 Achmadi, Nur
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 9 No 2: November 2023
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v9i2.3560

Abstract

Penelitian ini memiliki tujuan untuk mengetahui pengaruh inflasi, suku bunga, nilai tukar terhadap harga saham pada PT Bank BCA Tbk dan PT Bank BNI Persero. Periode penelitian adalah dari tahun 2021-2022 dengan menggunakan data bulanan. Perubahan tingkat inflasi, tingkat suku bunga, dan nilai tukar mata uang telah berdampak pada harga saham perusahaan di sektor perbankan di Bursa Efek Indonesia. Perusahaan-perusahaan sektor perbankan memiliki peran krusial dalam perekonomian Indonesia. Data yang dipergunakan adalah data sekunder. Metode analisis  data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa inflasi memiliki pengaruh yang signifikan terhadap perubahan harga saham pada PT Bank BCA dan PT Bank BNI Persero.  Namun, suku bunga tidak memiliki dampak yang signifikan. Sebaliknya, nilai tukar memiliki pengaruh signifikan terhadap harga saham Bank BCA dan Bank BNI. Temuan penelitian dapat digunakan sebagai referensi bagi para investor, manajer portofolio, dan pengambil kebijakan dalam merencanakan strategi investasi dan mengelola kebijakan ekonomi.
Kebijakan Pajak Karbon terhadap Reaksi Pasar: Studi di Bursa Efek Indonesia Musthafa, Afif
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 10 No 1: Mei 2024
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v10i1.3586

Abstract

Studi ini meneliti reaksi pasar Indonesia terhadap kebijakan pajak karbon. Kebijakan ini dilakukan pemerintah sebagai langkah dalam merespon isu pemanasan global. Studi ini mencoba menjelaskan mengenai dampak dari kebijakan pengurangan karbon terhadap reaksi investor. Penelitian ini merupakan penelitian studi peristiwa dengan populasi penelitian semua perusahaan yang terdaftar di Bursa Efek Indonesia pada tanggal 7 Oktober 2021. Data diambil dari Yahoo Finance dan IDX dengan jumlah sebanyak 753 perusahaan. Metode sampel yang digunakan adalah metode purposive sampling dengan sampel berupa indeks Kompas 100 dan masing-masing sektor perusahaan yang terdaftar di Bursa Efek Indonesia dengan jumlah 9 sektor dengan periode pengamatan 11 hari (-5,5), 7 hari (-3,3), dan 3 hari (-1,1). Pengujian dilakukan menggunakan Single Index Model dan Historical Mean Model menunjukkan bahwa pasar bereaksi terhadap kebijakan karbon (p-value <0,05). Perusahaan sektor pertambangan, industri barang konsumsi, dan agrikultur menjadi perusahaan yang paling berekasi sedangkan sektor keuangan dan perbankan tidak terjadi reaksi. Kebijakan pajak karbon berdampak pada reaksi investor terhadap Bursa Efek Indonesia.
ANALISIS PERBEDAAN ABNORMAL RETURN DAN BID-ASK SPREAD PADA SAHAM SEBELUM DAN SESUDAH AKSI KORPORASI STOCK SPLIT DI BURSA EFEK INDONESIA: ANALISIS PERBEDAAN ABNORMAL RETURN DAN BID-ASK SPREAD PADA SAHAM SEBELUM DAN SESUDAH AKSI KORPORASI STOCK SPLIT DI BURSA EFEK INDONESIA Ayu Utari, Ni Made; Dwijayanti, Ni Made Ayu; Oka Sudiadnyani, I Gusti Agung
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 9 No 2: November 2023
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v9i2.3596

Abstract

Stock splits is corporate actions carried out by companies in the capital market. Stock splits are said to be cosmetic only, because they will not affect the company's cash flow and the proportion of investor ownership. However, other researchers stated that stock splits not affect the company's cash flow and share capitalization value. Based on research gap, the abnormal return and bid-ask spread variables are used to analysis the market reaction to the stock split. This type of research is quantitative comparative. The study population consisted of 834 stocks from companies in all sectors listed on the Indonesia Stock Exchange for the period 2020 to 2023. The number of samples selected was based on a purposive sampling technique of 24 stocks. Data obtained via the Indonesian Stock Exchange website. The market adjusted model is the calculation method chosen to calculate the expected return value. The data analysis technique used is descriptive statistical analysis, classic assumption test and hypothesis testing which is Paired Sample T-Test and Wilcoxon Signed Ranks Test. The results of the research are there were differences in abnormal returns and bid-ask spreads stock before and after stock split corporate actions. The results of this study are in line with signal theory, where stock split information is well received by stockholders on the stock market and in line with the trading range theory which suggests that stock splits will provide an increase in stock liquidity due to the increasing shareholder interest in making share purchase transactions
Kaum Milenial, Apakah Anda Calon Investor Kami? Mustafa, Doni; Wibowo, Puji
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 9 No 2: November 2023
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v9i2.3600

Abstract

The purpose of this study is to analyze factors influencing investment decision in Indonesian government securities, namely Surat Berharga Negara (SBN) on millennials by considering several variables, namely level of income, financial literation, and investment experience both in real and financial assets. This is a quantitative research by collecting primary data through questionnaire distribution. Respondents were elected by using a purposive sampling method, whereas respondents from millennials who reside in the Jabodetabek area and fulfilled several criteria were chosen. The returned and completed surveys from 294 respondents were subsequently analyzed by adopting the ordinal regression method. This study shows us that financial literation and investment experience in financial assets have a significant effect on millennials' decision to invest in SBN. Meanwhile, level of income and investment experience in real assets show insignificant effects. This study suffers from respondent heterogeneity because the authors only focused on those who are public officers and reside in Greater Jakarta only. However, this research contributes practical implications for the Ministry of Finance to enhance its financial literation campaigns by conducting and developing various methods that are favorable for millennials.
ANALISIS MULTIATRIBUT ATTITUDE MODEL SEBAGAI STRATEGI MENYIAPKAN INOVASI, COMMERCE DAN PENGELOLAAN KEUANGAN EKONOMI KREATIF INDUSTRI KULINER DI SURAKARTA Remon Gunanta; Widiyaningsih, Vitalis Ari
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 9 No 2: November 2023
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v9i2.3742

Abstract

The city of Surakarta as a center for the creative economy has enormous cultural wealth and creative people. However, the challenge for the creative economy is that many creative economies are still on a micro scale, where understanding and experience in innovation, commerce and management are still low. The aim of this research is to determine the readiness of creative economy actors in the culinary sub-sector in the city of Surakarta in carrying out innovation, commerce and financial management. This research also produces strategic input to produce better performance. The type of research is descriptive research, while the research method used is the Multiattribute Attitude Model (MAM). The research results show that creative economy actors in the culinary sub-sector are very ready to carry out innovation, commerce and financial management. Meanwhile, SWOT analysis can provide strategic input for the development of innovation, commerce and financial reporting.
CAPITAL ADEQUANCY RATIO, BEBAN OPERASIONAL PENDAPATAN OPERASIONAL, NON PERFORMING LOAN, NET INTEREST MARGIN DAN LOAN DEPOSITE RATIO TERHADAP PROFITABILITAS BANK Anis Nur Kholivah; Martinus Budiantara; Mohd Norullah Ab Razak
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 9 No 2: November 2023
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v9i2.3851

Abstract

Bank merupakan lembaga keuangan yang tentunya mengandalkan kepercayaan masyarakat dalam kegiatan operasionalnya. Sehingga, demi menarik kepercayaan dari masyarakat bank perlu memperhatikan dan selalu mengevaluasi tingkat kesehatan bank yang dimiliki.  Indikator yang tepat untuk mengukur kinerja keuangan dalam sektor perbankan yaitu melalui rasio profitabilitas. Sehingga penelitian ini dilaksanakan dengan maksud dan tujuan untuk menguji faktor – faktor yang mempengaruhi profitabilitas perusahaan perbankan swasta umum nasional di Indonesia selama tahun 2019 – 2021. Metode analisis data yang digunakan yaitu analisis regresi berganda. variabell Capital Adelqulancy Ratio (CAR), Biaya Opelrasional dan Pelndapatan Opelrasional (BOPO), Nelt Intelrselt Margin (NIM) selcara parsial belrpelngarulh negatif dan tidak signifikan telrhadap Reltulrn On Asselt (ROA). Variabell Non Pelrforming Loan (NPL) selcara parsial belrpelngarulh positif dan signifikan telrhadap Reltulrn On Asselt (ROA), variabell Loan Delpositel Ratio (LDR) selcara parsial belrpelngarulh negatif dan signifikan telrhadap Reltulrn On Asselt(ROA). Dan secara simultan variabell Capital Adelqulancy Ratio (CAR), Biaya Opelrasional dan Pelndapatan Opelrasional (BOPO), Non Pelrforming Loan (NPL),  Nelt Intelrselt Margin (NIM), dan Loan Delpositel Ratio (LDR) belrpelngarulh  signifikan telrhadap Reltulrn On Asselt (ROA). Temuan penelitian ini dapat digunakan sebagai referensi dan bahan pertimbangan bagi para investor dan pemangku kepentingan lainnya dalam dunia perbankan untuk mengambil keputusan dan menyusun strategi yang efektif.
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.

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