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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 177 Documents
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DETERMINANTS OF SUSTAINABILITY REPORTING QUALITY: EMPIRICAL EVIDENCE ON GREEN ACCOUNTING, DIGITAL INNOVATION, AND CYBER GOVERNANCE Lisna Lisnawati; Erfan Erfiansyah
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 12 No 1: Mei 2026
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/8fye7g60

Abstract

Sustainability reporting is at a mature stage for implementation, both in practice and as a standard in Indonesia. However, there are gaps in the quality of sustainability reports across many sectors, including the industrial sector. The purpose of this study is to examine factors that may influence the quality of sustainability report presentation. The method used is quantitative with secondary data testing using PLS-SEM. Data were collected using content analysis of SR/FR/AR in the industrial sector in 2024. Using a purposive sampling technique, a sample of 100 companies in the industrial sector was determined. The results show that green accounting and digital innovation have an impact on the quality of sustainability reports, while cyber governance does not. Cyber governance has no effect because its primary focus is on risk management and information system security, rather than on the completeness of sustainability disclosures. This study provides practical implications for companies to improve the quality of sustainability reports through the implementation of green accounting and digital innovation. This study also adds to the empirical research related to the quality of sustainability reports.
THE EFFECTS OF THIN CAPITALIZATION, COMPANY SIZE, AND PROFITABILITY ON TAX AVOIDANCE Sartika N Panjaitan; I Gede Made Artha Dharmakarja
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 12 No 1: Mei 2026
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/s7q2e763

Abstract

Tax avoidance in Indonesia remains widespread, as reflected in the low tax ratio, posing a serious challenge to efforts to optimize state revenue. This study aims to analyze the influence of thin capitalization, company size, and profitability on tax avoidance in the consumer non-cyclicals sector in 2020-2024. The consumer non-cyclical sector plays a strategic role and makes a large contribution to the national economy, but it cannot be separated from indications of tax avoidance practices. This study uses a quantitative approach, employing panel data regression with the Fixed Effects Model (FEM). The sample comprises 40 companies with 200 observations over five years. The results showed that simultaneously, thin capitalization, company size, and profitability have a significant effect on tax avoidance. Partially, thin capitalization and profitability have a significant positive effect on tax avoidance, while company size has a significant negative effect. The results of this study are expected to provide a basis for tax authorities to formulate more proactive, risk-based tax supervision policies.
CORPORATE SOCIAL RESPONSIBILITY, GREEN ACCOUNTING AND EARNINGS MANAGEMENT: THE MODERATING ROLE OF GOOD CORPORATE GOVERNANCE Mumpuni Wahyudiarti Sitoresmi; Agustina Prativi Nugraheni
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 12 No 1: Mei 2026
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/qjdrfv55

Abstract

This study aims to analyze the effects of corporate social responsibility (CSR) disclosure and green accounting implementation on earnings management, with good corporate governance (GCG) as a moderating variable. Profitability, proxied by return on assets (ROA) and return on equity (ROE), serves as the control variable. The study adopts a quantitative method using secondary data. The population comprises consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) over the 2019–2022 period. Purposive sampling yielded a final sample of 28 companies. A panel data regression model with Moderated Regression Analysis (MRA) was employed to analyze the data. The results show that CSR disclosure affects earnings management. In contrast, the implementation of green accounting does not affect earnings management, whereas profitability, proxied by ROA and ROE, positively affects earnings management. Good corporate governance is unable to moderate the effects of CSR disclosure and green accounting implementation on earnings management; however, it does moderate the effect of profitability on earnings management. Investors are therefore advised to rely on corporate governance mechanisms, particularly the proportion of independent commissioners, as a credible monitoring signal, since CSR disclosure and the implementation of green accounting have not been sufficient to curb earnings management practices in the absence of effective oversight.
THE INFLUENCE OF GOVERNMENT ROLES, SOCIAL RESPONSIBILITY, SOCIAL CAPITAL, AND FINANCIAL LITERACY ON WASTE BANK PERFORMANCE IN YOGYAKARTA Nugraeni Nugraeni; Rochmad Bayu Utomo; Ni Luh Gde Ana Pertiwi
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 12 No 1: Mei 2026
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/4brxk615

Abstract

The Special Region of Yogyakarta Province is not immune to the problem of waste accumulation, which is exacerbated by the closure of the Piyungan Integrated Waste Disposal Site (TPST). This study aims to examine 1) the role of government, CSR, social Capital, and financial Literacy on social entrepreneurship orientation, 2) the role of government, CSR, social Capital, financial Literacy, and social entrepreneurship orientation on waste bank performance, 3) Social entrepreneurship orientation mediates the relationship between the role of government, CSR, social Capital, and financial Literacy on waste bank performance. The research method used is quantitative. The data source is a primary dataset collected through the distribution of questionnaires to a sample of 95 respondents. The data analysis technique used is the Structural Equation Model (SEM). The results of the study show that 1) the role of government, CSR, and financial Literacy has a positive effect on social entrepreneurship orientation. In contrast, social Capital does not affect social entrepreneurship. 2) The role of government, CSR, social Capital, financial Literacy, and social entrepreneurship orientation has a positive effect on waste bank performance. 3) Social entrepreneurship orientation mediates the role of government, CSR, social Capital, and financial Literacy on the performance of waste banks.
LOCAL WISDOM-BASED MENU INNOVATION, FINANCIAL PERFORMANCE, AND RESTAURANT COMPETITIVENESS I Komang Trisna Eka Putra Komang; I Wayan Sugiartana; Aditya Manggala RS
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 12 No 1: Mei 2026
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/1j7fbz71

Abstract

This study aims to analyze the impact of implementing menu innovation based on local wisdom on the financial performance and competitiveness of Pangkon Bali Restaurant. Using a mixed-methods approach, data were collected via customer satisfaction surveys (n=150) and analysis of the restaurant's financial statements. The results showed that 85% of customers were satisfied with the food quality and the uniqueness of the menu, while 78% were willing to recommend this restaurant to others. Financially, local wisdom-based menu innovation has been shown to increase turnover by 15% and net profit by 12%, as well as increase customer retention, as reflected in higher repeat-visit frequency. These findings indicate that menu innovation incorporating local wisdom not only improves the culinary experience but also enhances the competitiveness and sustainability of the restaurant business.
PENERAPAN AKUNTANSI SYARIAH PADA UMKM HALAL MENGHADAPI PERSAINGAN GLOBAL Tutut Ruwaidah; Husni Husni; Lalu Muhammad Ramdi Wira Saputra; Yulis Astini; Triana Lidona Aprilani
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 12 No 1: Mei 2026
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/cqq72a30

Abstract

Era globalisasi menuntut Usaha Mikro, Kecil, dan Menengah (UMKM) halal untuk memperkuat daya saing melalui tata kelola keuangan yang akuntabel, terutama bagi entitas yang mengandalkan pembiayaan syariah. Penelitian ini bertujuan untuk menganalisis penerapan akuntansi syariah pada Komunitas UMKM Muslim Mataram pengguna pembiayaan syariah, mengidentifikasi hambatan utamanya, serta merumuskan strategi taktis implementasinya dalam menghadapi persaingan global. Menggunakan pendekatan kualitatif-lapangan deskriptif-analitis, data primer dikumpulkan melalui observasi dan wawancara mendalam yang didasari studi awal per Juni 2026 terhadap pelaku usaha yang dipilih secara purposive sampling, sedangkan keabsahan data diuji melalui triangulasi sumber dan teknik. Hasil penelitian menunjukkan bahwa penerapan akuntansi syariah pada Komunitas UMKM Muslim Mataram masih berada pada level elementer dan cenderung bersifat kepatuhan semu (pseudo-compliance). Pencatatan masih berbasis kas sederhana (cash basis single entry), mencampuradukkan keuangan pribadi dan usaha, serta belum mengadopsi standar baku SAK Syariah. Hambatan utama yang diidentifikasi meliputi triple barriers, yaitu rendahnya literasi kognitif, keterbatasan kapasitas SDM, dan minimnya aplikasi akuntansi syariah digital yang ramah pengguna. Secara taktis, penelitian ini merekomendasikan model sinergi triple-helix (regulator/akademisi, institusi keuangan syariah, dan kolektif komunitas) melalui digitalisasi pencatatan keuangan syariah yang disederhanakan guna membangun kepercayaan pasar global (global halal trust).
OPTIMALISASI PROFITABILITAS PERBANKAN MELALUI EFISIENSI OPERASIONAL, PENGENDALIAN LIKUIDITAS DAN RISIKO KREDIT: IMPLIKASI KEBIJAKAN BAGI INDUSTRI PERBANKAN INDONESIA Agung Pramayuda; Rina Dwiarti; Irfan Achmad Musadat; Retno Widya Ningrum; Okta Eka Putra
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 12 No 1: Mei 2026
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/vpqmjj61

Abstract

Profitability is an important indicator in assessing banking performance because it reflects a bank's ability to manage its resources efficiently to generate sustainable earnings. This study aims to examine the effects of liquidity management, credit risk, and operational efficiency on the profitability of Conventional Commercial Banks classified as Core Capital-Based Bank Group II with total assets exceeding IDR 25 trillion in Indonesia. The study employed a quantitative method with descriptive and verificative approaches. Secondary data were collected from the annual financial statements of 17 banks during the 2022–2024 period. Data analysis was conducted using panel data regression with the assistance of Eviews software. The findings indicate that effective liquidity management through optimal loan disbursement contributes positively to bank profitability. In contrast, higher credit risk and operational inefficiency reduce the ability of banks to generate profits. The study also reveals that operational efficiency is the most dominant factor influencing banking profitability. These findings suggest that profitability is determined not only by the bank's ability to increase revenue through credit expansion but also by its capability to maintain loan quality and control operational costs effectively. The implications of this study highlight the importance of implementing an integrated strategy that combines the optimization of the intermediation function, strengthening credit risk management, and improving operational efficiency through digital transformation. Such efforts are essential to achieving sustainable financial performance and enhancing the competitiveness of the Indonesian banking industry.

Page 18 of 18 | Total Record : 177

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