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INDONESIA
Jurnal Riset Akuntansi dan Keuangan
Published by Universitas Katolik Santo Thomas
ISSN : 24431079     EISSN : 27158136     DOI : http://dx.doi.org/10.1234/akuntansi
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi dan Keuangan, terbit sejak 2015, merupakan Media Riset Akuntansi dan Keuangan yang menyajikan artikel hasil penelitian (empiris) serta isu akuntansi dan keuangan terkini yang mencakup Akuntansi Keuangan, Akuntansi Biaya, Akuntansi Manajemen, Akuntansi Sektor Publik, Akuntansi International, Auditing dan Perpajakan, setiap naskah yang dikirimkan ke Jurnal Riset Akuntansi dan Keuangan akan ditelaah oleh dewan editor yang relevan. Jurnal Riset Akuntansi dan Keuangan terbit 2 kali dalam satu tahun yaitu pada bulan Maret dan September .
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 183 Documents
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PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTARDI BURSA EFEK INDONESIA PERIODE 2022-2023 Sembiring, Yan Christin Br; Maduwu, Esta; Naibaho, Pani Romauli Elisabet; Lumbangaol, Romasi
Jurnal Riset Akuntansi & Keuangan Vol 11 No. 1 Tahun 2025
Publisher : UNIKA Santo Thomas

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Abstract

This research aims to examine the influence of Corporate Social Responsibility (CSR) on Profitability. The population in this research is food and beverage companies listed on the Indonesia Stock Exchange for the 2022-2023 period with a population of 95 companies. The total sample was 65 companies in the 2 years research period with 130 observations. Sampling used purposive sampling technique. The analytical methods used are descriptive statistical tests, classical assumption tests which include normality tests, autocorrelation tests, and heteroscedasticity tests. Using simple linear regression analysis, and hypothesis testing, using SPSS version 20 to process data. The data analysis technique used is simple linear regression and hypothesis testing uses the t statistical test with a significance level of 5%. The results of this research show that CSR has a negative and insignificant effect on Return on Assets (ROA), a negative and insignificant effect on Return on Equity (ROE), and a negative and insignificant effect on Net Profit Margin (NPM) in food and beverage companies listed on the Indonesian Stock Exchange in 2022-2023.
PENGARUH EFIKASI DIRI (SELF -EFFICACY) DAN KEUNGGULAN BERSAING (COMPETITIVE ADVANTAGE) TERHADAP KEBERHASILAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) KULINER KECAMATAN MEDAN SELAYANG Tinambunan, Anitha Paulina; Lumban Gaol, Julastri V; Silalahi, Evelin Roma Riauli
Jurnal Riset Akuntansi & Keuangan Vol 11 No. 1 Tahun 2025
Publisher : UNIKA Santo Thomas

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Abstract

The purpose of this study is to test the influence of self-efficacy and competitive advantage on the success of the Culinary MSME business in Medan Selayang District. The population of this study is 46 MSME owners in the culinary sector. The sample in this study is forty-six culinary MSME owners. The sampling method used is the saturated sample method. The data collection method uses a questionnaire and then the data is processed with SmartPLS version 4.0. The result of this study is that for the self-efficacy variable, there is a t-statistical value of 1.338 smaller than 1.96 with a p-value of 0.083 greater than 0.05, therefore the first hypothesis is rejected. The rejection of the first hypothesis means that self-efficacy does not have a positive and significant effect on business success in micro, small and medium enterprises (MSMEs) in Medan Selayang sub-district. As for the competitive advantage variable seen from the results of data processing, there is a t-statistic value of 5.604 greater than 1.92 with a p-value of 0.000 smaller than 0.05, therefore the second hypothesis is accepted. . With the acceptance of the second hypothesis, it means that competitive advantage has a positive and significant effect on business success in micro, small and medium enterprises (MSMEs) in Medan Selayang district. This means that competitive advantage has an important role in increasing business success. From the results of the research and discussion, it is better for MSME entrepreneurs in Medan Selayang District to improve their self-efficacy by participating in training for entrepreneurs because later entrepreneurs will be able to solve problems related to culinary businesses.
PENGARUH STRATEGI INTENSIFIKASI DAN EKSTENSIFIKASI SERTA KEBIJAKAN PEMERINTAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH DI DINAS PENDAPATAN KABUPATEN NIAS BARAT Lahagu, Kasihniat Gustiani; Saragih, Joana L.; Pangaribuan, Jonner
Jurnal Riset Akuntansi & Keuangan Vol 11 No. 1 Tahun 2025
Publisher : UNIKA Santo Thomas

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Abstract

This research aims to test how significantly the Intensification, Extensification, and Government Policy Strategies influence the increase in Regional Original Income. The sampling technique used is saturated sampling, where all members of the population are included as samples. The data was obtained from the Regional Financial and Asset Management Agency (BPKPD) of Nias Barat Regency, covering the years from two thousand twenty-one to two thousand twenty-three. The analysis technique employed in this study is Multiple Linear Regression, with a significance level of five percent. Based on the results of the t-test, it shows that the Intensification Strategy has a positive and significant effect on Local Revenue, with a calculated t-value of two point two seventy-seven, which is greater than the t-table value of two point zero fourteen, and a significance level of zero point zero four eight, which is less than zero point zero five. Extensification also has a positive and significant effect on Local Revenue, with a calculated t-value of two point one sixty-one, which is greater than the t-table value of two point zero fourteen, and a significance level of zero point zero three six, which is less than zero point zero five. Additionally, Government Policy has a positive and significant effect on Local Revenue, with a calculated t-value of five point four eighty, which is greater than the t-table value of two point zero fourteen, and a significance level of zero point zero zero zero, which is less than zero point zero five. Furthermore, the F-test results indicate that the Intensification Strategy, Extensification, and Government Policy, when considered together, have a positive and significant effect on Local Revenue, with a calculated F value of seventy-three point seven fifty-four, which is greater than the F-table value of two point eighty, and a significance level of F at zero point zero zero zero, which is less than alpha zero point zero five.

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