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INDONESIA
JAD: Jurnal Riset Akuntansi & Keuangan Dewantara
Published by STIE PGRI Dewantara Jombang
ISSN : -     EISSN : 26544369     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Dewantara (JAD) merupakan terbitan berkala ilmiah sebagai sarana untuk menyebarluaskan hasil penelitian dan ilmu pengetahuan di bidang Akuntansi yang diterbitkan oleh Lembaga Penerbitan dan Publikasi Karya Ilmiah (LP2KI) STIE PGRI Dewantara Jombang, secara berkala 2 (dua) kali setahun setiap bulan Juni dan Desember dengan tujuan menyebarluaskan hasil-hasil penelitian, pengkajian, dan pengembangan bidang Akuntansi.
Arjuna Subject : -
Articles 102 Documents
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DAMPAK PENGGUNAAN TEKNOLOGI FINTECH PADA INDUSTRI PERBANKAN DAN KEUANGAN BANK MANDIRI 2018-2022 Gina Sonia; Syamsul Huda
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 7 No. 1 (2024): Januari (2024) - Juni (2024)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v7i1.1173

Abstract

This research aims to analyse the impact of the use of fintech technology on the banking and financial industry of Bank Mandiri in the period 2018-2022. The research method used is descriptive qualitative with a literature review approach. Data was collected from written sources such as journals, books, and Bank Mandiri documents related to the use of fintech technology in its operations. The results showed that the use of fintech technology in Bank Mandiri's banking and finance industry has had a significant positive impact. Fintech technology has helped Bank Mandiri to serve customers more efficiently and provide a better user experience. In addition, this technology has also improved the security and speed of transactions, thus providing high confidence for customers to use Bank Mandiri services. However, the use of fintech technology also has negative impacts, such as increased security risks and customer privacy, as well as creating injustice for people who do not have access to such technology. Therefore, Bank Mandiri needs to pay attention to aspects of risk and security arrangements related to the use of fintech technology.
Analisis Profit Margin, Return On Asset, dan Return On Equity dalam Mengukur Kinerja Perusahaan PT. Kino Indonesia (Periode 2020-2022) Pina Anggraeni; R. Nasution
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 7 No. 1 (2024): Januari (2024) - Juni (2024)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v7i1.1177

Abstract

This study aims to aims to determine the financial performance of the company PT Kino Indonesia Tbk with profit margin, return on assets, and return on equity (profitability ratios) which are the research indicators. The research was conducted at PT Kino Indonesia, which is experiencing losses in 2022 due to the post-pandemic, data obtained from the Indonesia Stock Exchange in the form of annual financial reports from 2020 to 2022. The data analysis used is descriptive statistical analysis technique. The results of this study indicate that (1) the company's profit margin is not good enough. Because in 2022 the company suffers a loss. (2) the company's ROA is not good, because the company has not been able to manage its assets effectively. (3) the company's ROE is not good, because the ROA value is far below the standard ratio value. This shows that the company is not good enough in managing the company's finances during the post-pandemic period.
Analisis Value For Money untuk Mengukur Kinerja Keuangan Jatibanggi Kabupaten Tulungagung Tahun Anggaran 2022-2024 Mutia Tsalitsa Alawia; Wiwik Mukholafatul Farida
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 8 No. 1 (2025): Januari (2025) - Juni (2025)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v8i1.1477

Abstract

The study aims to analyze, conclude, and provide solutions on Value for Money to measure financial performance in the Karangwaru Village, Tulungagung Regency, for the 2022-2024 fiscal years. This research uses descriptive quantitative methods with an applied objective, and data collection techniques include observation, documentation, and unstructured interviews. Secondary data is utilized. In terms of effectiveness, revenue realization consistently reached or exceeded the target with an average ratio of 98%, indicating a less effective performance. For the economic aspect, the same average ratio of 92.79% was achieved, which is categorized as economical. Generally, the financial performance of Karangwaru Village is considered less effective, necessitating improved accuracy in expenditure planning to prevent wastage. The Value for Money approach proved beneficial as a reference before preparing the Village Revenue and Expenditure Budget Plan (RAPBDes) for the following year.
Risk-Focused Triangulation Audit Model: Analisis Gap Nilai Tercatat dan Nilai Pasar Investasi Saham pada Tiga Emiten BEI Periode 2020-2024 Tri, Tri Koko Apanugra; Fatiyah Sakinah; Taufik Ardiyansah; Anastasya Argiyanti; Eka Merdekawati
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 8 No. 2 (2025): Juli (2025) - Desember (2025)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v8i2.1478

Abstract

A risk-focused audit framework grounded in evidence triangulation is advanced to enhance the precision of risk assessment and auditor objectivity in evaluating equity investment values. By integrating internal, external, and documentary evidence, the analysis examines the gap between book and market values of three major banking issuers listed on the Indonesia Stock Exchange from 2020 to 2024. The findings reveal substantial disparities that reflect heightened audit risk arising from valuation bias and differing perceptions of economic worth. Evidence triangulation strengthens audit reliability and reframes the auditor’s role from procedural examiner to economic interpreter. Conceptually, the results highlight the strategic integration of accounting information and market evidence as a foundation for risk evaluation, contributing to improved governance, transparency, and accountability within Indonesia’s financial audit practices.
ANALISIS RASIO KEUANGAN DALAM MEMPREDIKSI PERTUMBUHAN LABA PERUSAHAAN BARANG KONSUMEN PRIMER DI BURSA EFEK INDONESIA Siti Mudawanah; Maesaroh
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 8 No. 2 (2025): Juli (2025) - Desember (2025)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v8i2.1479

Abstract

Profit growth is an important indicator that shows the success of management in running business operations. However, profit fluctuations that occur in primary consumer goods sector companies raise questions about the factors that influence them. This study aims to analyze the effect of Current Ratio (CR), Debt to Equity Ratio (DER), and Net Profit Margin (NPM) on profit growth in primary consumer goods sector companies listed on the Indonesia Stock Exchange for the period 2021-2024. The population in this study were all primary consumer goods sector companies listed on the Indonesia Stock Exchange for the 2021-2024 period, totaling 132 companies. The sampling technique used purposive sampling method and obtained 63 companies as samples. This study uses a quantitative approach with multiple linear regression analysis methods. The data used is secondary data obtained from the company's annual financial statements. The results of the study Partially the variables Debt to Equity Ratio (DER) and Net Profit Margin (NPM) have a significant effect on profit growth, while Current Ratio (CR) has no significant effect on profit growth. Simultaneously variable Current Ratio (CR), Debt to Equity Ratio (DER), and Net Profit Margin (NPM) have a significant effect on profit growth.
PENGARUH LITERASI KEUANGAN, SIKAP KEUANGAN, PENDAPATAN, DAN TINGKAT PENDIDIKAN TERHADAP PERILAKU PENGELOLAAN KEUANGAN KELUARGA Ilmiyah, Ilmiyah Nur Azizah; Bagus Hari Sugiharto; Intan Oktaviana Jumai; Febri Falisa; Audry Shatara; Rita Mutiarni
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 8 No. 2 (2025): Juli (2025) - Desember (2025)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v8i2.1482

Abstract

Problems in family financial management in Indonesia still shows a collapse of priorities, where many families perceive low difficulty in meeting basic needs and education costs, but prefer to allocate funds for symbolic consumption such as purchasing gold. This condition reflects low financial literacy, irrational financial attitudes, and still low levels of education. The purpose of this study was to examine the impact of financial literacy, financial attitudes, income, and education level on family financial management behavior in Sukolelo Village, Prigen District, partially and simultaneously. The research method used was quantitative with a purposive sampling technique. The results showed that education level had a negative and insignificant effect on family financial management behavior. Meanwhile, financial literacy, financial attitudes, and income had a significant positive effect on family financial management behavior. It can be concluded that education does not always determine the ability to manage finances.
PENGARUH E-COMMERCE, MODAL USAHA, EKSPEKTASI PENDAPATAN DAN PENGETAHUAN AKUNTANSI TERHADAP MINAT BERWIRAUSAHA Umi, Umi Maulidiyah; Harfiahani Indah R.N; Luluk Qoryataini; Elsa assari; Moch Aliffudin Alfian
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 8 No. 2 (2025): Juli (2025) - Desember (2025)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v8i2.1483

Abstract

Entrepreneurship holds a crucial position in a country's economy. Currently, the level of entrepreneurship in Indonesia is still low compared to other countries, making the increase in the number of entrepreneurs one of the most crucial factors in economic development. In the midst of advances in information technology, it should provide business support for generation Z in entrepreneurship, but in reality, many have not utilized it optimally. This study aims to analyze the influence of e-commerce, business capital, income expectations, and accounting knowledge on entrepreneurial interest, both simultaneously and partially. The research method used a quantitative, with a Simple Random Sampling technique. The results of this study indicate that business capital has a negative and insgnificant effect on entrepreneurial interest. Meanwhile, e-commerce, income excpectations, and accounting knowledge have a positive and significant effect on entrepreneurial interest. It can be concluded that technology, motivation, and financial factors mutually support the growth of entrepreneurial interest, rather than capital limitations.
Pengaruh Gaya Hidup dan Mental Accounting Terhadap Pengelolaan Keuangan Mahasiswa Penerima KIP Kuliah (Studi Kasus: Mahasiswa FEB UNIMA Angkatan 2021): (Studi Kasus: Mahasiswa FEB UNIMA Angkatan 2021) shinta, Jelvia; Linda A. O. Tanor; Frida M. Sumual
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 8 No. 1 (2025): Januari (2025) - Juni (2025)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v8i1.1492

Abstract

This investigation seeks to illuminate the degree to which lifestyle choices and mental accounting schemas shape the financial stewardship of KIP Kuliah scholarship beneficiaries, concentrating on the 2021 cohort at the Faculty of Economics and Business, UNIMA. Employing a descriptive-quantitative lens, the study captures quantifiable patterns inherent in the phenomenon. From a total population of 269 students, a purposive sample of 73 respondents was extracted using Slovin’s computation. Data were garnered via a Likert-scale questionnaire disseminated through Google Form, meticulously designed to gauge respondents’ lifestyle proclivities and mental accounting dispositions. Analytical processing was executed through multiple linear regression using SPSS version 27. The empirical outcomes reveal that: (1) lifestyle exerts a salient negative effect on financial management; (2) mental accounting manifests a substantive positive influence; and (3) in conjunction, lifestyle and mental accounting synergistically account for a considerable portion of the variance in financial management competence among KIP Kuliah recipients of the 2021 FEB UNIMA cohort.
MODEL GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN Lita, Lita Hepika Ginting; Andini Syahputri; Khairun Niswa; Afsha Harnia; Irawan
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 8 No. 1 (2025): Januari (2025) - Juni (2025)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v8i1.1494

Abstract

This study analyzes the influence of Good Corporate Governance (GCG) measured through accountability, transparency, and fairness on the Quality of Financial Statements (QFS), wich is assessed based on relevance, reliability, comparability, and understandability. The research method used is quantitative with a causal design. The study population includes individuals who have understanding or involvement in implementing Good Corporate Governance and evaluating financial statement quality, measured through an online questionnaire. The sample consists of 90 respondents who complete the questionnare properly and could be used for analysis. Data were analyzed using PLS-SEM via SmartPLS. The outer model testing shows that all indicators meet the criteria of loading factor > 0.60, AVE > 0.50, and Composite Reliability > 0.70, indicating that all constructs are valid and reliable, the R2 value indicates that Good Corporate Governance has a strong contribution in explaining Quality of Financial Statements. The bootstrapping results reveal that Good Corporate Governance has a positive and significant effect on the quality of fainancial statements, meaning that better implementation of Good Corporate Governance leads to higher-quality financial statements. Overall, this study emphasizes the importance of Good Corporate Governance principles in enhancing transparency, accountability, and the quality of financial information presented by organizations.
PENGARUH PROGRAM KERINGANAN DAN SOSIALISASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI PADA SAMSAT MINAHASA) Lara, Sovia; Jaqueline E.M. Tangkau; Pricilia J. Pesak
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 7 No. 2 (2024): Juli (2024) - Desember (2024)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v7i2.1495

Abstract

This study aims to analyze the influence of motor vehicle tax relief programs, taxpayer awareness, tax socialization, and service quality on taxpayer compliance at the Samsat Minahasa Office. The research employed a quantitative approach using a survey method and multiple linear regression analysis. The population consisted of registered motor vehicle taxpayers, while a sample of 65 respondents was determined using the Slovin formula with a 10% significance level and purposive sampling technique. Data were collected through a structured questionnaire and analyzed using SPSS version 30. The results indicate that tax relief programs, tax socialization, and service quality have a positive and significant effect on taxpayer compliance. In contrast, taxpayer awareness does not significantly influence compliance. The coefficient of determination (R²) of 0.547 shows that 54.7% of the variance in taxpayer compliance is explained by the four independent variables, while the remaining 45.3% is influenced by other factors outside the research model.

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