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Program Studi Magister Akuntansi Pascasarjana Universitas Sultan Ageng Tirtayasa Jalan Raya Jakarta Km 4, Panancangan, Cipocok Jaya, Kota Serang, Banten 42124
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JURNAL RISET AKUNTANSI TIRTAYASA
Published by Universitas Sultan Ageng Tirtayasa
ISSN : 25487078     EISSN : 26564726     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Riset Akuntani Tirtayasa (JRA TIRTAYASA) is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of Accounting research. Tirtayasa Research Journal of Accounting is intended to be the journal for publishing articles reporting the results of research on Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 132 Documents
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STRATEGI PENINGKATAN PORTOFOLIO KREDIT KONSUMER DAN RETAIL DALAM PENCAPAIAN LABA: STUDI KASUS PT BANK BJB KCP MAJA Amalia Febrianti; Galih Fajar Muttaqin
JURNAL RISET AKUNTANSI TIRTAYASA Vol 10, No 2 (2025): Oktober
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v10i2.40905

Abstract

This study examines the strategies employed to develop consumer and retail credit portfolios and identifies the obstacles encountered in achieving profitability at PT Bank Pembangunan Daerah Jawa Barat dan Banten (Bank BJB) Sub-Branch Office (KCP) Maja. A qualitative descriptive approach with a case study design was employed, collecting data through participant observation, in-depth interviews, and document review during an industrial internship from January to March 2025. Findings reveal that Bank BJB KCP Maja operates six integrated strategic pillars: target market segmentation, external partnership development, service and promotion optimization, credit process digitalization, human resource capacity building, and credit evaluation and monitoring reinforcement. In terms of growth, the number of active customers surged by 19.9% in 2023 and accelerated further to 43.9% in 2024. Meanwhile, credit volume growth decelerated from 11.8% to 5.6%, signaling a gap in converting customers into productive debtors. Key obstacles include inadequate human resource capacity, low community financial literacy, and intense competition from technology-based financial institutions (fintech). This study recommends accelerating technology service adoption, expanding community-based financial education programs, and optimizing credit scoring implementation to sustain credit portfolio quality while boosting long-term profitability.
Pengaruh Profitabilitas, Ukuran Perusahaan Dan Leverage Terhadap Nilai Perusahaan Pada Perusahaan Subsektor Telekomunikasi Sulistiawati Sulistiawati; E Rahmat Taufik; Willy Nurhayadi; Saeful Fachri; Septantri Shinta Wulandari
JURNAL RISET AKUNTANSI TIRTAYASA Vol 10, No 2 (2025): Oktober
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v10i2.38582

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya peningkatan nilai perusahaan sebagai cerminan kinerja dan daya tarik investasi di subsektor telekomunikasi, yang menghadapi persaingan ketat dan kebutuhan pendanaan yang tinggi. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, ukuran perusahaan, dan leverage terhadap nilai perusahaan pada perusahaan subsektor telekomunikasi yang terdaftar di Bursa Efek Indonesia periode 2019–2023. Tipe penelitian ini yaitu penelitian kuantitatif dengan menggunakan metode asosiaif. Teknik pengambilan sampel menggunakan teknik purposive random sampling dengan populasi sebanyak 22 perusahaan subsektor telekomunikasi dan berdasarkan kategori purposive random sampling, sampel yang digunakan sebanyak 8 perusahaan subsektor telekomunikasi Dari hasil penelitian menunjukkan bahwa Pengaruh Profitabilitas secara parsial tidak berpengaruh signifikan terhadap terhadap Nilai Perusahaan, Ukuran Perusahaan secara parsial tidak berpengaruh signifikan terhadap Nilai Perusahaan, dan Leverage secara parsial berpengaruh positif dan signifikan terhadap Nilai Perusahaan. Profitabilitas, Ukuran Perusahaan dan Leverage secara simultan berpengaruh positif dan signifikan terhadap Nilai Perusahaan pada Perusahaan Subsektor Telekomunikasi Yang Terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023.
Corporate Social Irresponsibility, Profitabilitas dan Reputasi Perusahaan Rawi Rawi; Tri Neliana; Rina Destiana
JURNAL RISET AKUNTANSI TIRTAYASA Vol 10, No 2 (2025): Oktober
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v10i2.39626

Abstract

This study will explain how corporate social irresponsibility and profitability affect corporate reputation. This study aims to obtain empirical evidence on the influence of corporate social irresponsibility and profitability on corporate reputation. The data used is secondary data in the form of annual reports and sustainability reports from companies in the Basic Materials sector listed on the Indonesia Stock Exchange from 2022 to 2024. The research approach used in this study is the quantitative method. The sampling method used in this study is purposive sampling, a sampling technique determined based on the researcher's consideration of certain criteria. The sample used in this study consisted of 66 samples. The analysis method used in this study was logistic regression. The results of the study showed that corporate social irresponsibility had a negative effect on corporate reputation, while profitability had a positive effect on corporate reputation.
INSTITUTIONAL OWNERSHIP, AUDIT QUALITY, ESG, AND TAX AVOIDANCE: Evidence from Energy Sector Mining Firms Rahayu Setianingrum; Yenny Dwi Handayani
JURNAL RISET AKUNTANSI TIRTAYASA Vol 10, No 2 (2025): Oktober
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v10i2.39404

Abstract

This research examines whether institutional ownership, audit quality, and Environmental, Social, and Governance (ESG) influence corporate tax avoidance. The study focuses on mining companies in the energy sector that were publicly traded on the Indonesia Stock Exchange between 2020-2023. The research sample was selected through purposive sampling based on several predetermined criteria aligned with the study objectives. The analysis relies on secondary data obtained from corporate financial reports. To test the proposed relationship, that data were analysed using multiple linier regression with support of SPSS version 25. The empirical findings show that institutional ownership does not have a significantly effect on tax avoidance. In contrast, audit quality and ESG practices significantly influence tax avoidance. These results indicate that external monitoring through high-quality audits and the implementation of ESG principles may affect corporate decisions related to tax avoidance behaviour.
The Effect of Green Accounting Disclosure on Firm Value with Financial Performance as a Moderating Variable Nur Indah Kusuma Ningrum; Iis Ismawati
JURNAL RISET AKUNTANSI TIRTAYASA Vol 11, No 1 (2026): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v1i1.41328

Abstract

This study aims to examine the effect of green accounting disclosure on firm value with financial performance as a moderating variable. The study population consists of companies in the energy and primary consumer goods sectors listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The method used was purposive sampling with a sample size of 74 data points obtained from annual reports and sustainability reports accessed via the official IDX website and company websites. Data processing was carried out using SPSS version 27 software with multiple linear regression analysis and moderated regression analysis (MRA). The results of the study indicate that green accounting disclosures have a positive and significant effect on firm value, whilst financial performance weakens the effect of green accounting disclosures on firm value.
The Effect of Quality Costs on Operating Profit Osi Luthviani Putri; Mulyanah Mulyanah; Anistya Vinta Desi
JURNAL RISET AKUNTANSI TIRTAYASA Vol 11, No 1 (2026): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v1i1.40608

Abstract

This study aims to investigate the influence of each component of quality costs on a company’s ability to generate operating profit. A quantitative research design was employed, targeting a foreign direct investment (FDI) manufacturing company located in the Balaraja industrial area. A total of 36 respondents were selected using purposive sampling. Data were analyzed using Structural Equation Modeling (SEM) with the assistance of SmartPLS software. The empirical results indicate that preventive costs do not have a significant effect on operating profit, while assessment costs, internal failure costs, and external failure costs exhibit a significant and positive impact on operating profit..
THE EFFECT OF ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) AND GREEN TRANSFORMATIONAL LEADERSHIP (GTL) ON ENVIRONMENT, SOCIAL, AND GOVERNANCE (ESG) PERFORMANCE : INTERNAL AND EXTERNAL SOCIAL CAPITAL AS MODERATING Vierina Clyde; Intan Puspanita; Asih Machfudzoh; Kurniarga Bagaskara; Selly Anggraeni Haryono
JURNAL RISET AKUNTANSI TIRTAYASA Vol 11, No 1 (2026): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v1i1.40664

Abstract

This study aims to examine the effect of Environmental Management Accounting (EMA) and Green Transformational Leadership (GTL) on Environmental, Social, and Governance (ESG) Performance, with Internal Social Capital and External Social Capital as moderating variables. The research adopts a quantitative approach using hypothesis testing and Structural Equation Modeling–Partial Least Squares (SEM-PLS) to analyze the relationships among variables. The population of this study consists of 311 managers working in manufacturing companies in the Greater Jakarta area (JABODETABEK), Indonesia.The results indicate that Environmental Management Accounting (EMA) has a positive and significant effect on ESG Performance, suggesting that better implementation of environmental accounting practices enhances organizations’ sustainability outcomes. Green Transformational Leadership (GTL) is also found to have a positive influence on ESG Performance, indicating that leaders who promote environmental values and sustainability-oriented behavior contribute to improving organizational ESG outcomes.Furthermore, Internal Social Capital is found to have a limited moderating role in strengthening the relationship between EMA, GTL, and ESG Performance. Similarly, External Social Capital also shows a weak moderating effect in enhancing the relationship between EMA, GTL, and ESG Performance. These findings suggest that while social capital contributes to organizational sustainability, its moderating influence in this context remains limited.This study highlights the importance of Environmental Management Accounting and Green Transformational Leadership in improving ESG Performance. The findings also provide insights that strengthening internal and external organizational relationships alone may not be sufficient to significantly enhance sustainability performance without strong environmental management systems and effective leadership support. This study contributes to the growing literature on sustainability accounting, leadership, and ESG performance, particularly in the context of manufacturing companies in Indonesia.
Analisis Rasio Likuiditas, Solvabilitas, dan Profitabilitas Untuk Menilai Kinerja Keuangan Pada PT Telkom Indonesia Periode 2022-2024 Shintia Kalimayanti; Shiva Kurnia Putri; Amanda Ramadhani; Melsandi i
JURNAL RISET AKUNTANSI TIRTAYASA Vol 10, No 1 (2025): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v10i1.38727

Abstract

This study aims to evaluate the financial performance of PT Telkom Indonesia (Persero) Tbk, listed on the Indonesia Stock Exchange, during the period 2022–2024 using financial ratio analysis. This study uses a descriptive quantitative approach based on secondary informasi obtained from the companys annual financial reports. The analysis focuses on liquidity, solvency, and profitability ratios. The results indicate that the companys liquidity performance remains below industry benchmarks, indicating challenges in meeting short- term financial obligations. Conversely, the company exhibits a relatively stable and well- managed capital structure. From a profitability perspective, operating profit is satisfactory; however, returns on aktivas, equity, and investments have not yet reached maksimal levels. Overall, the financial performance of PT Telkom Indonesia (Persero) Tbk can be considered quite positive, although improvements in liquidity management and aktiva utilization efficiency are still needed.
Pengaruh Current Ratio, Debt to Equity Ratio, dan Return On Assets terhadap Pertumbuhan Laba Sofi Latifah; Willy Nurhayadi; Vierina Clyde
JURNAL RISET AKUNTANSI TIRTAYASA Vol 10, No 1 (2025): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v10i1.38365

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh Current Ratio, Debt to Equity Ratio, dan Return On Assets terhadap Pertumbuhan Laba pada Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan tipe penelitian analisis statistik deskriptif dengan pendekatan kuantitatif, dengan teknik pengumpulan data sekunder. Teknik pengambilan sampel menggunakan teknik Purposive Sampling. Sampelnya berjumlah 50 dari 10 perusahaan Makanan dan Minuman yang dikalikan dengan periode 5 tahun. Metode analisis yang digunakan dalam penelitian ini adalah Analisis Regresi Linier Berganda dengan bantuan program SPSS Versi 26. Hasil penelitian ini menunjukkan bahwa Current Ratio dan Debt to Equity Ratio tidak berpengaruh terhadap Pertumbuhan Laba, sedangkan Retutn On Assets berpengaruh signifikan terhadap Pertumbuhan Laba. Pada Uji F menunjukkan bahwa variabel Current Ratio, Debt to Equity Ratio dan Return On Assets tidak berpengaruh signifikan terhadap Pertumbuhan Laba.
Pengaruh Profitabilitas, Likuiditas, Solvabilitas, dan Aktivitas Terhadap Financial Distress (Studi Pada Perusahaan Food and Beverage yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023) Adinda Paulina Puspitasari; Iman Karyadi
JURNAL RISET AKUNTANSI TIRTAYASA Vol 10, No 1 (2025): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v10i1.31338

Abstract

The objectives of this research are: 1) To determine the effect of Profitability on Financial distress in food and beverage companies listed on the Indonesia Stock Exchange for the 2021-2023 period. 2) To determine the effect of Liquidity on food and beverage companies listed on the Indonesia Stock Exchange 2021-2023 period. 3) To determine the effect of Solvency on food and beverage companies listed on the Indonesia Stock Exchange 2021-2023 period. 4) To determine the effect of Activity on Financial distress in food and beverage companies listed on the Indonesia Stock Exchange for the 2021-2023 Period. The independent variables in this study are Profitability, Liquidity, Solvency, and Activity. while the dependent variable in this study is Financial distress. Sample determination using explanatory quantitative methods. The sampling technique uses purposive sampling. The population used in this study is food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023 and the number of samples is 13 companies. The analysis technique for Hypothesis Testing uses Multiple Linear Regression. The results showed that Profitability has a effect on Financial distress, Liquidity has a effect on Financial distress, Solvency do not effect on Financial distress, Activity has a positive effect on Financial distress. Keywords: Profitability, Liquidity, Solvency, and Financial distress Activity

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