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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 263 Documents
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STUDI LITERATUR SISTEMATIS: HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP FINANCIAL PERFORMANCE Putri, Anggia Marshanda; Putra, Edo Arta Fandala; Fuadah, Luk Luk
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.17443094

Abstract

Corporate Social Responsibility (CSR) is increasingly viewed as a crucial part of business strategy, not only supporting corporate sustainability but also potentially improving financial performance (FP). However, previous research has shown mixed results, ranging from positive to negative to insignificant. This study aims to systematically review the relationship between CSR and FP across various industry contexts and methodological approaches. The method used was a Systematic Literature Review (SLR) based on the PRISMA guidelines. Data was collected from 45 international (Scopus Q1–Q3) and national (Sinta S1–S3) journal articles relevant to the research topic. The analysis shows that CSR can provide benefits in the form of improved reputation, operational efficiency, stakeholder trust, and strengthened brand value. However, CSR can also be a cost burden if implemented symbolically or not integrated with business strategy. Therefore, the main conclusion of this study is that CSR has the potential to positively impact FP if designed strategically, relevant to stakeholder needs, and implemented within a long-term sustainability framework. This research's contribution lies in presenting a comprehensive mapping of CSR and FP research findings, clarifying inconsistencies in previous findings, and offering new perspectives for academics developing theory and practitioners designing CSR strategies aligned with corporate financial objectives. Keywords: Corporate Social Responsibility, Financial Performance, Systematic Literature Review, PRISMA, Stakeholder Theory
ANALISIS KINERJA KEUANGAN BANK SYARIAH DI BEI DENGAN INDIKATOR NON-PERFORMING FINANCING DAN FINANCING TO DEPOSIT RATIO Sari, Intan Mayang; Hak, Nurul; Hariyadi, Rizky
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.17443205

Abstract

This study aims to analyze the financial performance of Islamic banks listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period using Non-Performing Financing (NPF) and Financing to Deposit Ratio (FDR) indicators. The research method used is a descriptive quantitative approach with secondary data in the form of annual financial reports obtained from the official IDX website. The results show that, in general, all banks were able to maintain their NPF ratios in the healthy to very healthy category according to Bank Indonesia criteria. Bank Syariah Indonesia recorded a downward trend in NPF from 2.94% (2021) to 1.90% (2024), while Bank Aladin Syariah maintained a very low NPF in the range of 0-0.04%. BTPN Syariah and Bank Panin Dubai Syariah were in the healthy category despite experiencing fluctuations. Meanwhile, FDR performance showed variations: Bank Syariah Indonesia experienced a positive increase towards the optimal ratio (73.22%-84.85%), BTPN Syariah was consistently in the fairly healthy category, while Bank Aladin Syariah and Bank Panin Dubai Syariah experienced significant fluctuations indicating challenges in liquidity management. Keywords: Financial performance, Islamic Banking, Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR).
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA Silaban, Dewi Hariani; Siregar, Dina Arfianti; Safrida, Eli; Napitupulu, Ilham Hidayah
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.17430422

Abstract

This study was conducted to examine the effect of good corporate governance and corporate social responsibility on the financial performance of companies. The dependent variable in this research is financial performance, which is measured using Return on Assets (ROA). The independent variables include independent commissioners, the board of directors, the audit committee, managerial ownership, institutional ownership, and corporate social responsibility. This research uses secondary data obtained from annual reports and sustainability reports of mining sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The sample consists of 18 companies, resulting in a total of 72 observations selected using the purposive sampling method. Data analysis was carried out using multiple linear regression with the assistance of SPSS version 26. The results show that institutional ownership has a significant effect on financial performance, as higher institutional ownership provides stronger control over management and encourages more rational and efficient decision-making. Meanwhile, independent commissioners, the board of directors, the audit committee, managerial ownership, and corporate social responsibility do not have a significant effect on financial performance. Keywords: Kinerja Keuangan, Good Corporate Governance and Corporate Social Responsibilitity
AKUNTANSI FORENSIK, INVESTIGASI, WHISTLEBLOWING, DAN JUDGMENT TERHADAP FRAUD: PERAN MODERASI KODE ETIK Dito Rozaqi Arazy; Sisca Santika; Anjani Saputri; Made Lia; Totok Ismawanto; Hasto Finanto
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

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Abstract

The purpose of this study is to analyze the influence of forensic accounting, investigative auditing, whistleblowing, and professional judgment on fraud disclosure, as well as the moderating role of the professional code of ethics. This research uses a quantitative approach that examines the relationships among variables through statistical testing based on objective theoretical frameworks. The data analysis method applied in this study is Structural Equation Modeling (SEM), conducted using the Partial Least Square (PLS) statistical technique with SmartPLS 3.0 software. The results indicate that all independent variables have an effect on fraud disclosure. The code of ethics strengthens the influence of forensic accounting and investigative auditing, but does not strengthen the influence of whistleblowing and professional judgment. These findings highlight the importance of auditors’ technical competence and the implementation of professional ethics in enhancing the effectiveness of fraud disclosure. Keywords: Code of Ethics, Forensic Accounting, Fraud Disclosure, Investigative Auditing, Whistleblowing.
PREDIKSI KEPUASAN PENGGUNAAN LAPORAN KEUANGAN DIGITAL UMKM: INTEGRASI TECHNOLOGY ACCEPTANCE MODEL DAN IS SUCCESS MODEL Meilinda Dwi Anugrah; Aprianti, Siska; Nelly Masnila; Ramaftadia Maharani, Masayu Indah; Bolley, Stevy Josephin; Safitri, Mey
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

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Abstract

This study aims to analyze the factors influencing user satisfaction in using Android-based digital financial reporting systems among MSMEs by integrating the Technology Acceptance Model (TAM) and Information System Success Model (ISSM). A quantitative explanatory approach was applied using survey data from 56 MSMEs supervised by the Prabumulih Cooperative and MSME Office. Data were analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS). The results reveal that only User Perceived Value (UPV) significantly affects User Satisfaction, while Service Quality (SQ) and Ease of Use (EoU) show no significant effects. These findings indicate that the perceived usefulness and tangible benefits of the system are the main determinants of satisfaction and continued use of digital accounting applications. Practically, the study provides recommendations for application developers and MSME facilitators to focus on enhancing system usefulness to support the success of digital transformation among small enterprises. Keywords: SERVQUAL Model, Service Quality, Easy Of Use, User Perceived Value, Akuntansi Ku application.
SYSTEMATIC REVIEW OF THEORY OF REASONED ACTION IN ACCOUNTING AND ETHICAL RESEARCH Rizki Asih Gustari; Sambas Ade Kesuma; Iskandar Muda Damanik; Firman Syarif
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

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Abstract

This study aims to systematically examine the application of the Theory of Reasoned Action (TRA) in the context of accounting and ethical business behavior between 2020 and 2025. The TRA explains that individual behavior is driven by intentions formed from attitudes and subjective norms. In accounting, this theory is relevant for understanding professional ethical behavior, corporate social responsibility, and sustainability reporting. This study systematically reviews, collects, analyzes, and synthesizes research that employs the Theory of Reasoned Action (TRA) in the context of accounting and ethical business behavior. The review uses both automatic and manual search methods to gather relevant studies published between 2020 and 2025. After applying inclusion and exclusion criteria, 31 key relevant studies were identified. The results show that the TRA consistently explains the relationship between attitudes, subjective norms, and ethical behavioral intentions across various contexts — from green consumption, social ethics, and tourist behavior to retail management. In the accounting context, these findings can be applied to explain the ethical decisions of auditors, accountants, and financial managers when facing moral dilemmas. The study also finds that the influence of social norms and moral beliefs has become stronger in digital and post-pandemic environments. Keywords: Theory Of Reasoned Action, Accounting, Ethical Behavior, Behavioral Intention, Business Ethics.
PRUDENCE MEMODERASI PENGARUH CAPITAL INTENSITY, KOMPENSASI EKSEKUTIF DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE Fitria Herlina; Iin Rosini; Nofryanti
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
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Abstract

This study examines the influence of capital intensity, executive compensation, and financial distress on tax avoidance, with accounting conservatism as a moderating variable, in consumer cyclical sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The research is motivated by inconsistent findings in previous studies and the increasing prevalence of tax avoidance practices that impact state revenue. A quantitative approach was employed using secondary financial statement data, analyzed through panel data regression and Moderated Regression Analysis (MRA). The results show that capital intensity, executive compensation, and financial distress have a significant effect on tax avoidance. In addition, accounting conservatism is proven to moderate the relationships between capital intensity, executive compensation, financial distress, and tax avoidance, serving as a quasi moderator. Overall, this study provides empirical evidence on how corporate financial characteristics and conservative reporting practices interact in influencing tax avoidance behavior. Keywords: Capital, Kompensasion, Tax, Financial, Konservatisme.
ANALISIS GOVERNANSI KORPORAT DALAM PENCEGAHAN KORUPSI DI BADAN USAHA MILIK NEGARA Dwi Purwanto; Iin Rosini; Nofryanti Nofryanti
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
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Abstract

This study aims to analyze the ineffectiveness of corporate governance implementation in preventing corruption within Indonesian State-Owned Enterprises (SOEs). Using a qualitative method and a literature review approach, the research examines books, journals, regulations, guidelines, institutional reports, and electronic sources related to governance practices and corruption control in SOEs. In addition to literature studies, researchers also conducted in-depth interviews to obtain more specific data regarding the implementation of corporate governance in BUMN. The findings indicate that although SOEs have adopted key governance principles—transparency, accountability, responsibility, independence, and fairness—along with several anti-corruption instruments such as gratuity control, whistleblowing systems, conflict-of-interest guidelines, asset-declaration obligations, and codes of conduct, these measures have not been fully effective in reducing corrupt practices. The main obstacles include the limited preventive role of the Gratuity Control Unit, inadequate protection for whistleblowers, weak enforcement of conflict-of-interest sanctions, unclear administrative sanctions for non-compliance with asset reporting, and persistent violations of behavioral standards. These results highlight the need to strengthen governance mechanisms to build a sustainable culture of integrity and restore public trust in SOEs. Keywords: Corporate Governance, Anti-Corruption, State-Owned Enterprises.
ANALISIS DETERMINAN KINERJA USAHA UMKM YANG DIKELOLA PEREMPUAN Putri Andini; Sahrir Sahrir; Riyanti Riyanti
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
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Abstract

This study aims to analyze then influence of accounting competency, digital literacy, innovation, and government support on the performance of women-owned MSMEs in Palopo City. Women-owned MSMEs play a strategic role in driving local economic growth while empowering women. The research method used was a quantitative approach with a survey technique. The study population was female MSME owner in Palopo City, with a sample size of 129 respondents. Data analysis was conducted using multiple linear regression with the help of SPSS version 25. The result showed that accounting competency, digital literacy, and innovation had a positive and significant impact on MSME business performance. These findings emphasize the importance of strengthening accounting competency, digital literacy, and innovation for women-owned MSMEs. The role of government support still needs to be enhanced to have a more tangible impact on improving business performance. Therefore, collaboration between various perties is needed to create targeted training programs and policies to support the sustainability and competitiveness of women-owned MSMEs in local and national markets, while increasing access to resources and broarder markets. Keywords: Accounting Competence, Digital Litercy, Innovation, Government Support, Business Performance of Women-Owned MSMEs.
IMPLEMENTASI GREEN ACCOUNTING UNTUK MENINGKATKAN KINERJA KEUANGAN DAN KEPATUHAN TERHADAP ESG DISCLOSURE Risal Risal; Antong Antong; Sultan Sultan
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
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Abstract

This study evaluates the application of Green Accounting in improving financial performance and compliance with Environmental, Social, and Governance (ESG) disclosure in Indonesian energy companies. A quantitative method was used with secondary data from companies listed on the Indonesia Stock Exchange during the period 2021-2024. The sample was taken using purposive sampling techniques, resulting in 8 companies with a total of 32 annual reports as the object of study. The selected sample was relevant to the main variables, such as environmental performance, social performance, and financial ratios, including Return on Assets (ROA). The focus was on the impact of Green Accounting implementation on the quality of ESG reporting and company financial performance. The research findings show that the implementation of Green Accounting makes a significant positive contribution to ESG compliance and financial performance, although there are still several obstacles to implementation because the integration of environmental accounting in some companies is not yet optimal. Keywords: Environmental Performance, Social Performance, Financial Performance, ESG Disclosure

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