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Jurnal Riset Terapan Akuntansi
Published by Politeknik Negeri Sriwijaya
ISSN : 2579969X     EISSN : 26227940     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Terapan Akuntansi (JRTA) merupakan jurnal yang berisi tentang hasil riset dan penelitian dalam bidang akuntansi. Terbit pertama kali pada bulan Januari 2017 dan terbit dua kali setahun yaitu untuk periode Januari – Juni dan periode Juli – Desember, dengan ISSN: 2579-969X.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 243 Documents
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PERAN BELANJA DAERAH SEBAGAI KATALISATOR DAYA SAING DAERAH Kustiani, Aisyah; Hadi, Miftahul; Mahrus, Muhammad Luthfi
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17264669

Abstract

This study aims to examine the effect of regional spending on regional competitiveness. The study was conducted using a quantitative approach with panel data regression. The sample used in this study consisted of 503 regencies and cities in Indonesia with an observation period of two years (2022-2023). The dependent variable in this study was regional competitiveness, which was measured using the regional competitiveness index. The independent variables in this study are regional spending, mandatory spending (spending on education and health), economic spending, and environmental spending. The results show that total regional spending and economic spending have no significant effect. Mandatory spending has a significant effect but with a relationship that is opposite to what was expected. Environmental function spending has a positive and statistically significant effect. The results of this study indicate that government spending will serve as a catalyst for regional competitiveness, but the accuracy of its allocation needs to be analyzed. Local governments need to reprioritize budget allocations in sectors that encourage regional competitiveness. In addition, efforts need to be made to increase the effectiveness of mandatory spending (education, health, and infrastructure) and strengthen institutional capacity to avoid high budget expenditures that do not result in increased regional competitiveness. Furthermore, government spending requires a long time to have an impact on regional competitiveness. Keywords: regional competitiveness, accounting, government, spending, environment
ANALISIS IMPLEMENTASI ISAK 120 TERHADAP KINERJA KEUANGAN (STUDI KASUS : PERUSAHAAN TAMBANG TERBUKA PT BTA) Gibran, Bramantyo Elvioza
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17264746

Abstract

This study aims to analyse the implementation of ISAK 120 on the financial performance of open-pit mining company PT BTA. ISAK 120, effective from January 1, 2024, regulates the recognition, initial measurement, and subsequent measurement of stripping activity assets during the production phase in open-pit mining. This research uses a case study approach by collecting data through observation, interviews, and documentation during an internship at PT BTA. The results show that, up to the time of the research, PT BTA had not implemented ISAK 120 in its open-pit mining activities. Simulation of ISAK 120 implementation indicates potential improvement in financial performance through capitalization of stripping costs as assets, thus providing a fairer view of the company’s financial position. This study recommends that PT BTA consider adopting ISAK 120 to enhance the transparency and relevance of financial statements in accordance with applicable accounting standards. Keywords: ISAK 12O, Financial Performance, Stripping Activities, Open-Pit Mining Company, Cost Capitalization
DETERMINASI PENYERAPAN ANGGARAN BELANJA MODAL PERANGKAT DAERAH PROVINSI SUMATERA SELATAN Kusnadi, Mutiara Dwi; Dewata, Evada; Satriawan, Indra
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17264990

Abstract

This study was designed to identify the extent of contribution made by budget planning, budget execution, and the government’s internal control system toward optimizing capital expenditure absorption within regional apparatus organizations in South Sumatra Province. The research was prompted by real-world observations that revealed disparities in budget absorption, which tends to be low in the early quarters and spikes significantly toward the end of the fiscal year. A quantitative approach was employed in this study, utilizing questionnaires distributed to 164 respondents from 41 regional government institutions. The empirical data analysis revealed that budget formulation, budget execution, and internal government oversight each contribute positively and significantly to capital expenditure absorption. Collectively, these three variables demonstrate a strong and coordinated influence in enhancing budget absorption. These findings suggest that a well structured planning framework, targeted execution, and consistent internal monitoring serve as strategic cornerstones in achieving optimal capital budget absorption performance. Keywords: Planning, implementation, SPIP, budget absorption
PENGARUH AKUNTABILITAS, KOMPETENSI SDM, DAN SPI TERHADAP KUALITAS LKPD DI KOTA PALEMBANG Adillia, Syahida; Zulkifli; Oktarida, Anggeraini
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17264779

Abstract

This study analyzes the influence of regional financial management accountability, human resource competence, and internal control system on the quality of financial statements of Palembang City Government, which has recently experienced a decline in BPK’s audit opinion. A quantitative method was applied through surveys of 78 financial staff across 32 regional government units, and the data were analyzed using SEM-PLS (SmartPLS 4). The findings show that all three variables have significant positive effects, with an R² value of 68.8%. These results emphasize the critical role of accountability, HR competence, and effective internal control in improving financial reporting quality, particularly in the context of Palembang’s declining audit opinion. Keywords: Accountability, Human Resource Competence, Internal Control System, Quality of Regional Government Financial Statements
PENGARUH NILAI TUKAR DAN VOLUME PERDAGANGAN SAHAM TERHADAP RETURN SAHAM PADA INDEKS LQ45 TAHUN 2022-2024 Saifudin, Muhamad; Kurniasari, Rani; Agustina, Teni
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17270945

Abstract

This study aims to prove the effect of exchange rates and stock trading volume on stock returns in companies incorporated in the LQ45 index on the Indonesia Stock Exchange (BEI) in 2022-2024. The type of research conducted uses statistical quantitative methods. The research population includes companies incorporated in the LQ45 index as many as 45 companies. The sampling technique used purposive sampling method so that 25 companies were obtained that met the required criteria and the number of data observations processed was 75 data samples. The analysis technique used to test the hypothesis is multiple linear regression analysis. The results showed that the exchange rate has a negative and significant effect on stock returns which explains when the rupiah weakens against the United States dollar causing stock returns to decline. While the value of stock trading volume has a positive and significant effect on stock returns which explains when an increase in stock trading activity tends to encourage an increase in stock returns. And both simultaneously have a significant effect on stock returns even though the contribution of simultaneous influence is only 21.3% and the remaining 78.7% is influenced by other variables outside the scope of the study. This finding implies that investors and capital market players need to include the analysis of macroeconomic factors such as exchange rates and market activity (trading volume) as a crucial part of the investment decision-making strategy in liquid stocks. Keywords: Exchange Rate, Stock Trading Volume, Stock Return
PENGARUH ENVIRONMENTAL PERFORMANCE, MATERIAL FLOW COST ACCOUNTING, DAN GREEN ACCOUNTING TERHADAP SDGs (Studi Berbasis Data pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2022–2024) Rosmida; Mubarak, Husni; Suhadi, Agus; Santia , Eni
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17274655

Abstract

The focus of this study is to examine “the influence of Environmental Performance, Material Flow Cost Accounting (MFCA), and Green Accounting on Sustainable Development Goals (SDGs) in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024.” The data used was sourced from annual reports and sustainability reports, which were collected through documentation and literature review methods. The research sample was determined using the purposive sampling technique, including 20 companies over three years of observation, resulting in 60 observations. After cleaning the outlier data, the number of samples suitable for analysis was reduced to 47. Multiple linear regression analysis was performed using SPSS version 25 software. The study found that, partially, Environmental Performance and Green Accounting had no impact on SDGs, while MFCA had a positive and significant impact. Simultaneously, these three independent variables have an impact on SDGs. This study states that the application of MFCA plays a real role in supporting the achievement of SDGs, while Environmental Performance and Green Accounting are still not fully integrated into corporate sustainability strategies. Keywords: environmental performance, material flow cost accounting, green accounting, sustainable development goals.
PENGARUH NILAI TUKAR, JUMLAH UANG BEREDAR, DAN INDEKS DOW JONES, TERHADAP IHSG Mawadah, Wihdatul; Effriyanti
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17270983

Abstract

The purpose of this study is to determine and obtain empirical evidence regarding the effect of money supply, the Dow Jones Index, and exchange rates on the IHSG (Composite Stock Price Index). This study employs an associative quantitative approach. The population used in this study is data from the Indonesia Stock Exchange (IDX) covering the years 2019 to 2023, namely data on the IHSG, exchange rate, money supply, and Dow Jones Index. This study uses a saturated sample determination technique with a sampling method using a non-probability sampling approach. The data obtained was analyzed using SPSS version 29 data processing software. This study reveals that the Exchange Rate, Money Supply, and Dow Jones Index have a simultaneous effect on the IHSG. Partially, the Exchange Rate and Dow Jones Index have an effect on the IHSG, while the Money Supply does not have an effect on the IHSG Keywords: Exchange Rate, Money Supply, DJIA, IHSG
INFLUENCE OF AUDIT OPINION, FIRM SIZE, COMPANY GROWTH ON AUDITOR SWITCHING Lumbantoruan, Peronika; Deliana , Deliana; Napitupulu, Ilham H.; Syahputra, Rizki
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17270867

Abstract

This study examines non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024 to investigate the influence of audit opinions, firm size, and corporate growth on auditor switching. The independent variables consist of audit opinion, firm size, and company growth, while auditor switching serves as the dependent variable. The research relies on secondary data collected through purposive sampling, resulting in 80 companies with a total of 400 firm-year observations. Logistic regression analysis was performed using SPSS 25 to process the data. According to this study, that firm size has a negative effect on auditor switching, whereas audit opinion and company growth show no affect on auditor switching. Keywords: Audit Opinion, Firm Size and Company Growth
PENGARUH FREE CASH FLOW, KEBIJAKAN DIVIDEN, DAN ESG TERHADAP RETURN SAHAM Rafiqi, Muhamad Hasbi; Zenabia, Tsarina
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17270896

Abstract

The purpose of this study is to empirically prove the effect Free Cash Flow, Dividend Policy, and ESG on Stock Return. This is a quantitative study with a population consisting of all companies on the IDX LQ45 index for the period 2019-2023. Sampling was conducted using a nonprobability sampling approach with purposive sampling. The data was processed using E-views. The results of this study show that simultaneously, free cash flow, dividend policy, and ESG have a significant positive effect on stock returns. Partially, free cash flow has a significant positive effect on stock returns, while dividend policy and ESG do not have a significant effect on stock returns. Keywords: Free Cash Flow, Dividend Policy, ESG, Stock Return
TREND DAN DETERMINAN KEY AUDIT MATTERS (ISA 701): STUDI LITERATUR TAHUN 2016-2025 Wulan, Diajeng Fitri
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17264911

Abstract

This study examines the trends, determinants, and impact of Key Audit Matters (KAM) disclosures based on International Standard on Auditing (ISA) 701 from 2016 to 2025. Utilizing a Systematic Literature Review (SLR) with the PRISMA framework methodology, 73 Scopus indexed articles were analyzed. The findings reveal a shift in trends from descriptive identification of KAMs to evaluating their impact and effectiveness, including effects on audit quality and investor perceptions. The most frequently disclosed KAM topics are goodwill impairment and fair value measurements, while Environmental, Social, and Governance (ESG) issues are rarely integrated. KAM disclosures enhance financial reporting transparency and management accountability, despite challenges such as the use of boilerplate language and auditor inconsistencies. Significant differences in KAM practices were found between emerging countries (fewer and generic) and developed countries (more detailed and systematic). Keywords: Key Audit Matters, ISA 701, Audit Quality, Literature Review

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