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INDONESIA
Jurnal Riset Akuntansi Aksioma
Published by Universitas Mataram
ISSN : 18580785     EISSN : 26548488     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Aksioma Jurnal Riset Akuntansi adalah jurnal ilmiah akses terbuka peer-reviewed yang dikelola dan diterbitkan oleh Pusat Kajian dan Pengembangan Akuntansi (PKPA) Fakultas Ekonomi dan Bisnis Universitas Mataram. Jurnal tersebut menerbitkan berbagai penelitian dan ulasan di bidang akuntansi. Jurnal ini diterbitkan dua kali setahun pada bulan Juni dan Desember.
Arjuna Subject : -
Articles 181 Documents
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PERAN KUALITAS AUDIT DALAM MEMITIGASI DAMPAK TAX RISK TERHADAP NILAI PERUSAHAAN Dede Monikasari; Nurul Aisyah Rachmawati
Jurnal Riset Akuntansi Vol 24 No 2 (2025): Jurnal Riset Akuntansi Aksioma, Desember 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v24i2.522

Abstract

This study aims to examine the impact of tax risk on firm value, with audit quality serving as a moderating variable. The population for this research includes manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The sampling method employed is purposive sampling. The data used are secondary, collected from www.idx.co.id and https://finance.yahoo.com. The findings indicate that tax risk has no significant effect on firm value. Additionally, audit quality does not significantly moderate the relationship between tax risk and firm value. These results suggest that investors have not fully regarded tax risk or audit quality as key factors in evaluating firm value within the manufacturing sector.
TRANSFORMASI DIGITAL UMKM: KAJIAN LITERATUR KESIAPAN ADOPSI CLOUD ACCOUNTING DI ERA DIGITALISASI (A Systematic Literature Review) Firdaus, Nurwahidah; Septiandi, Indra Dwi Cahya; Anggraeni, Naufa Julia; Purnamasari, Wulan
Jurnal Riset Akuntansi Vol 24 No 2 (2025): Jurnal Riset Akuntansi Aksioma, Desember 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v24i2.560

Abstract

Digital transformation has become an urgent necessity for Micro, Small and Medium Enterprises (MSMEs) to remain competitive in the modern era. However, the adoption of cloud-based accounting technology still faces various challenges. The objective of this research is to identify key factors influencing cloud accounting adoption among MSMEs. The methodology employed is a systematic literature review using to analyze technology, organization, environment and individual factors affecting adoption. The research findings indicate that technology factors such as ease of use and data security, organizational factors including management support and resources and environmental factors like competition and regulation significantly influence cloud accounting adoption decisions. This research contributes guidance for academics and practitioners in understanding MSME digital transformation dynamics and assists governments in formulating more effective policies to support technology adoption
MENGULIK FUNDAMENTAL SAHAM PERBANKAN SYARIAH Atikah, Siti; Waskito, Iman
Jurnal Riset Akuntansi Vol 24 No 2 (2025): Jurnal Riset Akuntansi Aksioma, Desember 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v24i2.574

Abstract

This study investigates the financial performance and market valuation of four Islamic Commercial Banks (Bank Umum Syariah/BUS) listed on the Indonesia Stock Exchange over the period 2019–2024. A descriptive approach is applied to secondary data compiled from published financial statements and market information, which are then interpreted with signaling theory and firm value perspectives. The results show that BUS1 experiences the most comprehensive improvement: profitability rises, efficiency and financing quality improve, liquidity and capital structure remain sound, and this is followed by sustained EPS growth. BUS2 maintains powerful fundamentals—high ROA, ROE, EPS, low NPF, prudent FDR, and robust CAR—yet its PBV and PER decline sharply, indicating a downward adjustment of market premium despite solid performance. BUS3 and BUS4 record volatile profitability, high operating costs and leverage, and more risky FDR patterns, so that their PBV remains low or highly unstable and PER often negative values, signalling persistent market scepticism and speculative pricing. Overall, the evidence supports the view that, in Indonesian Islamic banking, a combination of strong profitability, efficiency, asset quality, funding structure, and capital adequacy is consistently rewarded by better stock valuation, in line with signaling theory.
Perkembangan Pembiayaan Bank Syariah Sebelum dan Sesudah Pandemi COVID-19 Patoni, Lalu Rian; Cahyaningtias, Susi Retna
Jurnal Riset Akuntansi Vol 24 No 2 (2025): Jurnal Riset Akuntansi Aksioma, Desember 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v24i2.577

Abstract

This study examines the development of Islamic financing contracts at Bank NTB Syariah from 2019 to 2024, focusing on shifts in contract dominance before, during, and after the Covid-19 pandemic. Using a descriptive-comparative time approach and based on the theory of financial intermediation, the research analyzes five financing contracts: murabahah, musyarakah, mudharabah, qardh, and ijarah. The findings reveal a significant shift in the bank’s financing structure, with musyarakah emerging as the dominant contract, increasing steadily from IDR 311 billion in 2019 to IDR 1.12 trillion in 2024. In contrast, murabahah declined sharply, while mudharabah and qardh played only minor roles. Ijarah was not recorded during the entire observation period. The results suggest a strategic shift toward partnership-based contracts to better accommodate business risk and economic uncertainty. This transformation supports the relevance of Islamic financial intermediation theory and highlights the adaptive role of regional Islamic banks during times of economic crisis.
ANALISIS PENYEBAB OPINI AUDIT GOING CONCERN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Dinul Qayyim; Nur Fitriyah
Jurnal Riset Akuntansi Vol 25 No 1 (2026): Jurnal Riset Akuntansi Aksioma, Juni 2026
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v25i1.544

Abstract

Penelitian ini menggunakan metode deskriptif kuantitatif untuk menganalisis pengaruh rasio profitabilitas, aktivitas, dan leverage terhadap opini audit going concern pada perusahaan pertambangan batu bara yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Opini audit going concern merupakan indikator penentu signifikan atas kelangsungan hidup perusahaan dalam jangka waktu minimal 12 bulan ke depan. Sampel penelitian dipilih secara purposive sampling sebanyak 34 perusahaan dengan data sekunder berupa laporan keuangan tahunan selama 4 tahun berturut-turut. Hasil penelitian mengungkapkan bahwa profitabilitas dan aktivitas yang rendah serta rasio leverage yang tinggi memiliki hubungan yang signifikan dengan penerimaan opini audit going concern. Perusahaan yang mendapatkan opini wajar tanpa pengecualian dengan paragraf penjelas menunjukkan adanya kondisi keuangan yang menjadi perhatian, terutama pada aspek permodalan dan efisiensi pengelolaan aset. Temuan ini menekankan pentingnya pengelolaan keuangan yang baik untuk meminimalkan risiko audit going concern dan menjaga kepercayaan investor
PERAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH: STUDI LITERATUR Muhammad Ilham Rezki Wijaya Ilham; Dhea Pramestie Aryani Dhea; Rahmat Al Ghaffari Prahasa Rahmat; Mudriko Ahyulindo Riko; Rika Henda Safitri Rika
Jurnal Riset Akuntansi Vol 25 No 1 (2026): Jurnal Riset Akuntansi Aksioma, Juni 2026
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v25i1.587

Abstract

The quality of local government financial reporting serves as a crucial benchmark for measuring transparency and public accountability. Internal oversight efforts in the financial reporting process can reveal various outcomes in administration and audit assessments, including the weaknesses of such oversight. This study aims to analyze the implementation of the Internal Control System (ICS) that can influence the quality of financial reports across various regions in Indonesia using a Literature Review approach based on 20 previous articles discussing similar conditions. Article screening was conducted in accordance with the PRISMA protocol guidelines to ensure the collection of high-quality data. The following findings indicate that the accuracy and reliability of financial data are significantly impacted by the implementation of ICS guided by the COSO/SPIP framework. Furthermore, to maintain the effectiveness of the ICS, enhanced leadership commitment and competent human resources at the government agency level are essential, including regular monitoring to minimize fraudulent activities in accounting management.
AKUNTABILITAS PENGELOLAAN DANA DONASI DAN IMPLIKASINYA TERHADAP KEPERCAYAAN DONATUR PADA ORGANISASI NIRLABA Catherine Wijaya; Charen Patricia Sihotang; Corrie Yemima Ilona; Cristin Rosa Gultom; Ika Sasti Ferina; Rika Henda Safitri
Jurnal Riset Akuntansi Vol 25 No 1 (2026): Jurnal Riset Akuntansi Aksioma, Juni 2026
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v25i1.588

Abstract

Studi ini bertujuan untuk menganalisis peran akuntabilitas dalam pengelolaan dana donasi dan implikasinya terhadap kepercayaan donor pada organisasi nirlaba. Studi ini dimotivasi oleh meningkatnya pentingnya transparansi dan akuntabilitas dalam menjaga kepercayaan publik pada organisasi nirlaba. Penelitian ini menggunakan metode Tinjauan Literatur Sistematis (SLR) dengan pendekatan PRISMA 2020 untuk mengidentifikasi, mengevaluasi, dan mensintesis berbagai studi sebelumnya yang relevan yang diterbitkan selama periode 2021–2026. Sumber data diperoleh dari artikel jurnal ilmiah yang diakses melalui Google Scholar. Temuan menunjukkan bahwa akuntabilitas dalam pengelolaan dana donasi memainkan peran penting dalam meningkatkan kepercayaan donor melalui pelaporan keuangan yang transparan, pengendalian internal yang efektif, implementasi sistem informasi berbasis digital, dan komunikasi berkelanjutan dengan donor. Selain itu, transparansi dan sistem pelaporan berbasis teknologi mendukung organisasi dalam memberikan informasi secara real-time mengenai penggunaan dana donasi. Temuan lain menunjukkan bahwa mekanisme audit dan strategi penggalangan dana yang tepat mampu memperkuat kredibilitas dan keberlanjutan organisasi. Studi ini berkontribusi untuk memperjelas pentingnya mengintegrasikan akuntabilitas dan faktor-faktor pendukungnya sebagai upaya untuk meningkatkan kepercayaan donor dan menjaga keberlanjutan organisasi nirlaba.
PENGUNGKAPAN ASET TETAP PSAK 216: STUDI EMPIRIS PADA PERUSAHAAN SEKTOR TRANSPORTASI TAHUN 2024 Prita Karina Diandra; Febryanti Simon
Jurnal Riset Akuntansi Vol 25 No 1 (2026): Jurnal Riset Akuntansi Aksioma, Juni 2026
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v25i1.589

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat pengungkapan Pernyataan Standar Akuntansi Keuangan (PSAK) 216 tentang aset tetap pada perusahaan sektor transportasi yang terdaftar di Bursa Efek Indonesia tahun 2024. Populasi penelitian ini seluruh perusahaan sektor transportasi, teknik purposive sampling yang digunakan untuk memilih 20 perusahaan sebagai sampel penelitian. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan menggunakan indeks pengungkapan, dimana setiap item pengungkapan dinilai menggunakan metode skoring dikotomis (1 untuk diungkapkan dan 0 untuk tidak diungkapkan). Data diperoleh dari laporan tahunan perusahaan, khususnya pada Catatan Atas Laporan Keuangan. Hasil penelitian menunjukkan bahwa rata-rata tingkat pengungkapan mencapai 79,4%, mengindikasikan tingkat kepatuhan yang relatif memadai terhadap ketentuan PSAK 216. Perusahaan menunjukkan tingkat kepatuhan yang tinggi pada aspek pengakuan, pengukuran awal, metode penyusutan, dan penghentian pengakuan aset tetap. Beberapa item pengungkapan masih belum diungkapkan secara optimal, khususnya yang berkaitan dengan revaluasi aset, kompensasi atas kerugian penurunan nilai, serta pengungkapan pembatasan hak kepemilikan atau aset yang dijaminkan sebagai jaminan. Penelitian ini menyimpulkan bahwa meskipun sebagian besar perusahaan telah memenuhi persyaratan formal PSAK 216, kualitas pengungkapan secara keseluruhan masih belum optimal. Hasil penelitian menunjukkan perlunya peningkatan transparansi dan kelengkapan pelaporan keuangan guna meningkatkan kegunaan informasi bagi para pemangku kepentingan serta mendukung proses pengambilan keputusan yang lebih baik.
PENGARUH PERFORMANCE EXPECTANCY, EFFORT EXPECTANCY, PERCEIVED SECURITY PADA SISTEM PEMBAYARAN ELEKTRONIK TERHADAP KESEJAHTERAAN JURU PARKIR Axel Martien Atmojo; Nina Karina Karim
Jurnal Riset Akuntansi Vol 25 No 1 (2026): Jurnal Riset Akuntansi Aksioma, Juni 2026
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v25i1.592

Abstract

This study aims to analyze the influence of performance expectancy, effort expectancy, and perceived security of the electronic payment system on the welfare of parking attendants in Mataram City. Employing an associative quantitative approach, this research collected primary data through a questionnaire distributed to 99 officially registered parking attendants in Mataram City. The study's population consists of active parking attendants registered with the Parking Attendant Information System (SIJUKIR), and a purposive sampling technique was used for sample selection. The collected data was then analyzed using multiple linear regression. The research findings indicate that the performance expectancy variable has a positive and significant influence on the welfare of parking attendants. Conversely, the effort expectancy and perceived security variables were found to have no significant relationship with the welfare of parking attendants. This study concludes that the perceived ease and benefits of technology use can improve welfare, but the factors of technological ease and security alone are insufficient if not supported by adequate external conditions.
ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAH NOMOR 01. PADA LAPORAN KEUANGAN KPU KOTA BOGOR. Muhammad Rian Syauri; Andy Lasmana; Indra Cahya Kusuma
Jurnal Riset Akuntansi Vol 25 No 1 (2026): Jurnal Riset Akuntansi Aksioma, Juni 2026
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v25i1.596

Abstract

The study concludes that the level of conformity of the Bogor City General Elections Commission (KPU) financial statements for the 2020–2024 period with PSAP No. 01 reached 60%, while the level of non-conformity was 40%. The financial statement components that complied with PSAP No. 01 include the Operational Report (LO), Statement of Changes in Equity (LPE), and Notes to the Financial Statements (CaLK). However, non-conformities were still identified in the Budget Realization Report (LRA) and Balance Sheet. Therefore, the presentation of the Bogor City KPU financial statements can be categorized as moderately compliant with PSAP No. 01. Nevertheless, improvements are still required in several components to enhance the level of compliance and strengthen the transparency and accountability of public financial management.

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