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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 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.

Page 17 of 17 | Total Record : 164

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