Articles
243 Documents
<![CDATA[ANALISIS PERLAKUAN AKUNTANSI ASET TETAP MENURUT PSAP NO 7 PADA PENGADILAN MILITER III-17 MANADO ]]>
<![CDATA[Syaefudin, Fanesa Isalia Minanda]]>;
<![CDATA[Mandosa, Safira Amalinda]]>;
<![CDATA[Pangemanan, Shane Anneke]]>;
<![CDATA[Wangarry, Andreas Randy]]>;
<![CDATA[Mustopa, Opa]]>
<![CDATA[ Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI ]]>
Publisher : <![CDATA[Jurnal Riset Terapan Akuntansi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.5281/zenodo.15322235
<![CDATA[This study aims to analyze the accounting treatment of fixed assets applied to the Military Court III-17 Manado, based on the Government Accounting Standards Statement (PSAP) Number 7 concerning Fixed Asset Accounting. The research method used is descriptive qualitative with a case study approach. Data were collected through observation, interviews and documentation related to fixed assets. Based on the data collected, the results of this study are divided into several parts: (1) recognition of assets, namely having a useful life of more than 12 months, not for sale in the entity's operating activities and acquired with the intention of being used; (2) fixed assets are measured based on acquisition cost or fair value; (3) assessment is seen from the measurement results; (4) expenditures after acquisition are made to extend the useful life or are anticipated to generate financial benefits in the future; (5) depreciation of fixed assets is carried out using the straight-line method; (6) termination and disposal of assets are carried out when their form is severely damaged and their useful life has stopped; (7) fixed assets are presented in the balance sheet financial report. Overall, the accounting treatment of fixed assets at the Military Court III-17 Manado has been implemented and is in accordance with PSAP No. 7 Concerning Fixed Asset Accounting. The results of this study are expected to be input for the Military Court III-17 Manado and other government entities in improving the understanding and quality of fixed asset accounting management, thus producing transparent and accountable financial reports. Keywords: Accounting treatment, Fixed Assets, PSAP Number 7]]>
<![CDATA[PENGARUH TINGKAT KESEHATAN BANK TERHADAP HARGA SAHAM ]]>
<![CDATA[Swissia, Pebrina]]>;
<![CDATA[Irawati, Anik]]>;
<![CDATA[Khoiriyah, Yaumil]]>
<![CDATA[ Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI ]]>
Publisher : <![CDATA[Jurnal Riset Terapan Akuntansi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.5281/zenodo.15430172
<![CDATA[Bank health level is an important indicator that reflects the stability and financial performance of a banking institution, which can ultimately affect investor perceptions of the bank's shares. This study aims to analyze the effect of bank health level on stock prices in banks listed on the Indonesia Stock Exchange. The research method used is quantitative with a multiple linear regression approach. Bank health level is measured using the Risk-Based Bank Rating (RBBR) method which includes risk factors (risk profile), governance (GCG), profitability (earnings), and capital. Secondary data were obtained from the bank's annual financial reports for the period 2021–2023. The results of the study show that the risk profile and capital variables do not have a significant effect on stock prices, while the GCG and earnings variables have a significant positive effect. The conclusion of this study is that some components of bank health level affect stock prices, so information about the bank's internal performance needs to be a primary concern for investors in making investment decisions.. Keywords: bank health level, stock price, RBBR, GCG, earnings]]>
<![CDATA[ANALISIS UNSUR BIAYA PRODUKSI DAN ALOKASI BIAYA BERSAMA PADA BATIK TRADISIKU BOGOR ]]>
<![CDATA[Septiani, Delina Herdian]]>;
<![CDATA[Sahara, Nis Putri Sheila Nur]]>;
<![CDATA[Amelia, Riska]]>;
<![CDATA[Hardiansyah, Yera]]>
<![CDATA[ Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI ]]>
Publisher : <![CDATA[Jurnal Riset Terapan Akuntansi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.5281/zenodo.15430213
<![CDATA[Batik Tradisiku is a small and medium-sized enterprise (SME) that produces batik fabric as it’s the main product. This study aims to analyze the components of production costs comprehensively as the basis for determining the cost of goods sold (COGS) and selling price. A descriptive method was employed, with data collected through observation and interviews. The results indicate that Batik Tradisiku Bogor has recorded production costs accurately by including all relevants cost elements,resulting in optimal business revenue and profit. In addition, the study found the presence of joint costs that need to be allocated separately. The market value proved to be the most appropriate approach for allocating actual production costs, as it leads to a lower COGS compared to the selling price. The results of this study are expected to support more efficient business decision-making and enhance the market competitiveness of batik fabric production in Indonesia. Keywords: Joint Cost Allocation, Cost of Production, Cost of Goods Sold]]>
<![CDATA[EKSPLORASI REAL EARNINGS MANAGEMENT: DAMPAK OVERCONFIDENCE MANAJERIAL DAN KEAHLIAN AKUNTANSI KOMITE AUDIT ]]>
<![CDATA[Saputri, Ulfah Tika]]>;
<![CDATA[Agustina, Fitri]]>;
<![CDATA[Murramah, Ulfah]]>;
<![CDATA[Zulkifli]]>
<![CDATA[ Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI ]]>
Publisher : <![CDATA[Jurnal Riset Terapan Akuntansi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.5281/zenodo.15546291
<![CDATA[This study aims to examine the effect of managerial overconfidence and accounting and financial expertise in the audit committee on the practice of real earnings management (REM) in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. REM is a form of earnings manipulation carried out through real operational activities, which is generally difficult to detect through conventional financial statements. The research sample was selected using purposive sampling based on specific criteria, resulting in 86 companies with a total of 430 observations over five years. Data analysis was conducted using panel data regression with a random effect model approach. The results show that managerial overconfidence has a positive and significant effect on REM, indicating that higher levels of managerial confidence are associated with a greater tendency to engage in real earnings manipulation. In contrast, accounting and financial expertise within the audit committee does not have a significant effect on REM practices. These findings support agency theory, which suggests that opportunistic managerial behavior can be a key driver of REM, particularly when internal monitoring mechanisms are not functioning effectively. Keywords: managerial overconfidence, audit commitee with accounting and finance expertise, real earnings management.]]>
<![CDATA[IMPACT OF E-FILING AND E-BILING ON TAX COMPLIANCE BEHAVIOR ]]>
<![CDATA[Yanto, Thesya Ferdy]]>;
<![CDATA[Girindratama, Muhammad Wisnu]]>
<![CDATA[ Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI ]]>
Publisher : <![CDATA[Jurnal Riset Terapan Akuntansi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.5281/zenodo.15546279
<![CDATA[This study aims to analyze the influence of digital tax administration, particularly the implementation of e-Filing and e-Billing, on taxpayer compliance at the Tax Office (KPP) in the Gubeng area of Surabaya. The implementation of electronic tax services is expected to enhance compliance through greater convenience, transparency, and administrative efficiency. This research employs a quantitative approach, utilizing primary data collected through structured questionnaires distributed to registered individual and corporate taxpayers. The data were analyzed using multiple linear regression to examine the impact of e-Filing and e-Billing on taxpayer compliance. The results indicate that neither e-Filing nor e-Billing has a statistically significant effect on taxpayer compliance. These findings suggest that other factors—such as tax knowledge, the effectiveness of law enforcement, or taxpayer attitudes—may play a more dominant role in shaping compliance behavior. Keywords: E-Biling, E-Filing, Tax Administration System, Taxpayer Compliance]]>
<![CDATA[FAKTOR–FAKTOR YANG MEMPENGARUHI FISCAL STRESS DI PROVINSI SUMATERA SELATAN ]]>
<![CDATA[Yuli Antina Aryani]]>;
<![CDATA[Sandrayati]]>;
<![CDATA[R. Rahmat Soleh]]>
<![CDATA[ Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI ]]>
Publisher : <![CDATA[Jurnal Riset Terapan Akuntansi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.5281/zenodo.15220253
<![CDATA[This study aims to determine the effect of fiscal decentralization, local revenue and capital expenditure on fiscal stress in South Sumatra Province, which consists of 17 regencies/cities from 2017 to 2021. The sample collection technique in this study is non-probability sampling. This study uses secondary data originating from the website http://e-ppid.bpk.go.id/ in the form of Regional Revenue and Expenditure Budget Realization Reports. The hypothesis testing tool in this study used EVIEWS version 12 software, with the data analysis method used was multiple linear regression analysis method. Based on the results of testing the hypothesis, it can be concluded that fiscal decentralization has a negative effect on fiscal stress, regional original income and capital expenditure have a positive effect on fiscal stress. Keywords: Fiscal Stress, Decentralization, Revenue, Expends]]>
<![CDATA[ARUS KAS OPERASI, PERTUMBUHAN PENJUALAN TERHADAP HARGA SAHAM, KEBIJAKAN DIVIDEN SEBAGAI MODERASI ]]>
<![CDATA[Abidin, Jaenal]]>;
<![CDATA[Adi Indrawan, I Gede]]>;
<![CDATA[Widya Sasana, Lodang Prananta]]>
<![CDATA[ Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI ]]>
Publisher : <![CDATA[Jurnal Riset Terapan Akuntansi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.5281/zenodo.15220226
<![CDATA[The share price is the price of a share that occurs on the stock market at a certain time determined by market participants and is determined by the demand and supply of shares in the capital market. Increases and decreases in stock prices are influenced by many factors. This study aims to determine the effect of Operating Cash Flow, Sales Marketing on Stock Prices with Dividend Policy as a Moderating Variable in the Subsector Company industry listed on the Indonesia Stock Exchange in 2017-2021. The sample selection method used purposive sampling method, based on this method obtained 10 companies with 5 years of research, the total research data obtained were 50 observation data. The analysis technique used is panel data regression which is a combination of time series data and cross section data. The results showed that partially operating cash flow had no positive and insignificant effect on stock prices. Sales growth has no positive and insignificant effect on stock prices and dividend policy has a negative and significant effect on stock prices. Dividend Policy does not moderate Operating Cash Flow on Share Price. Dividend Policy does not moderate Sales growth on Share Price. Simultaneously it shows that Operating Cash Flow, Sales Sales and Dividend Policy simultaneously affect the Stock Price. Keywords: Operating Cash Flow, Sales Sales, Dividend Policy, Stock Price]]>
<![CDATA[PENGUNGKAPAN DIMENSI LINGKUNGAN DAN SOSIAL MEMODERASI HUBUNGAN KINERJA KEUANGAN DAN PERSISTENSI LABA DENGAN EARNINGS RESPONSE COEFFICIENT (Studi Empiris Perusahaan Sektor Energi Tahun 2019 – 2023) ]]>
<![CDATA[Bagus Riyanto, Muhammad Fathan]]>;
<![CDATA[Holiawati]]>;
<![CDATA[Ruhiyat, Endang]]>
<![CDATA[ Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI ]]>
Publisher : <![CDATA[Jurnal Riset Terapan Akuntansi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.5281/zenodo.15220257
<![CDATA[The purpose of this research is to examine and analyze the moderation effect of Environmental and Social Disclosure on the relationship between Financial Performance and Earnings Persistence with the Earnings Response Coefficient in Energy Sector Companies from 2019 to 2023. This study uses observational data from 145 companies, identifying a sample of 29 companies listed in the Indonesia Stock Exchange during the period. The data employed consists of secondary data in the form of financial statements and sustainability reports of the sampled companies. Hypothesis testing is conducted using a panel data linear regression model and moderating regression analysis with Eviews 12 software. The results of this research indicate that Financial Performance has an effect on the Earnings Response Coefficient. Earnings Persistence also influences the Earnings Response Coefficient. However, Environmental and Social Disclosure does not moderate the relationship between Financial Performance and the Earnings Response Coefficient. Likewise, Environmental and Social Disclosure does not moderate the relationship between Earnings Persistence and the Earnings Response Coefficient.These findings highlight that companies with consistent earnings and good transparency are more appealing, especially in the context of market uncertainty. Conversely, Environmental and Social Disclosure appears to be less relevant for short-term investment decision-making, given that investors tend to focus more on immediate financial results. Therefore, investors are advised to prioritize companies that demonstrate stable financial performance and maintain earnings, in order to enhance the potential return on investment. Keywords: Environmental and Social Disclosure, Financial Performance, Earnings Persistence, Earnings Response Coefficient.]]>
<![CDATA[KUALITAS PENGUNGKAPAN SDGs DAN GREEN ACCOUNTING: IMPLIKASI KINERJA KEUANGAN ]]>
<![CDATA[Meiliana, Reva]]>;
<![CDATA[Angga Wijaya, M. Reza]]>;
<![CDATA[Siregar, Nolita Yeni]]>
<![CDATA[ Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI ]]>
Publisher : <![CDATA[Jurnal Riset Terapan Akuntansi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.5281/zenodo.15220237
<![CDATA[This study aims to obtain empirical evidence the effect of the Quality of SDGs Disclosure and Green Accounting on the company”s Financial Performance. The population in this study is sector energy companies listed on the Indonesian Stock Exchange (IDX) During for the period 2020 – 2022. This study uses purposive sampling method with several criteria which are then sampled. The analysis method used is quantitative analysis with secondary dta taken from annual reports and sustainability reports, which includes 60 sample of energy sector companies listed on the IDX. The tests carried out using multiple linear regression models, and data analysis tools were carried out with the SPSS version 25 program. The result of this study showed that the Quality of SDGs Disclosure variable has effected on Financial Performancce, and Green Accounting variable has no effect on Financial Perfomance. Keywords: SDGs, Green Accounting, ROA]]>
<![CDATA[BACKGROUND MAHASISWA, SMART CITY CONCEPT DIMODERASI DENGAN TRANSPARANSI ANGGARAN PEMERINTAH DKI JAKARTA ]]>
<![CDATA[Hurian Kamela]]>;
<![CDATA[Darlin Aulia]]>
<![CDATA[ Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi ]]>
Publisher : <![CDATA[Jurnal Riset Terapan Akuntansi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.5281/zenodo.17263356
<![CDATA[This study examines how students’ backgrounds influence their understanding of the Smart City concept, particularly in relation to budgeting. In the digital era, Smart City initiatives are increasingly important for enhancing public service efficiency. However, students’ comprehension may vary depending on their educational background, academic discipline, and access to information on government policies. Using a quantitative survey method, data were collected through questionnaires distributed to students from various disciplines in DKI Jakarta. The data were analysed using moderation regression techniques. The results indicate that students’ backgrounds significantly affect their understanding of Smart City; those from technology and public policy fields demonstrate better comprehension than those from other disciplines. Furthermore, budget transparency is identified as a moderating variable that strengthens this relationship. Students with greater access to budget information show higher awareness of how Smart City concepts can be applied. These findings underscore the vital role of budget transparency in enhancing students’ understanding of Smart City initiatives and promoting their active participation in developing more intelligent and sustainable cities. Keywords: Smart City, background, transparency, DKI Jakarta.]]>
