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Budi Harto, S.E.,M.M., PIA
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INDONESIA
JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)
Published by POLITEKNIK LP3I BANDUNG
ISSN : 2407828X     EISSN : 24078298     DOI : 10.38204
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi dan Bisnis (JRAK) diterbitkan oleh Politeknik LP3I Bandung bekerja sama dengan Program Studi Akuntansi Politeknik LP3I Bandung secara berkala (setiap enam bulan). Tujuan jurnal ini adalah untuk mempublikasikan hasil riset maupun pemikiran akuntansi dan atau keuangan yang relevan bagi pengembangan profesi dan praktek akuntansi di Indonesia.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 287 Documents
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Bias Kognitif Dan Literasi Keuangan Pada Keputusan Investasi Generasi Z Garnia, Erna; Mayesya, Yusevin Rossa; Lisaumi, Siti Riyyan
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 1 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i1.2751

Abstract

The rapid growth of the Indonesian capital market has been accompanied by increasing participation of Generation Z investors. However, investment decisions are not always rational as they are influenced by cognitive biases such as overconfidence and availability bias, as well as the level of financial literacy. Despite their digital nativity, Generation Z investors remain susceptible to psychological biases that may lead to suboptimal investment outcomes. This study aims to analyze the effect of overconfidence and availability bias on investment decisions with financial literacy as a control variable among Generation Z investors at Investment Galleries of universities in the Bandung Raya area. The research employed a quantitative approach with a verificative analysis design. Data were collected through questionnaires from 98 respondents and analyzed using multiple linear regression. The results indicate that overconfidence and availability bias significantly influence investment decisions, even when financial literacy is controlled. The findings confirm that psychological biases continue to affect the investment behavior of Generation Z, highlighting the need for comprehensive investment education that emphasizes both financial literacy enhancement and cognitive bias management strategies.
Mengelola Untuk Bertumbuh: Analisis Data Panel Tentang Peran Tata Kelola Perusahaan Terhadap Kinerja Keuangan Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Anisaul Hasanah; Parasdya Pandhu Andanawarih
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 1 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i1.2764

Abstract

This study investigates the influence of board independence, gender diversity, audit committee, institutional ownership on financial performance. Current literature provides various findings explaining the effect of corporate governance on financial performance. This study introduces a novel approach by integrating ROE and ROA as metrics of financial performance, a topic not extensively covered in the literature, particularly in the context of Indonesia. This study employs a panel regression model with fixed effects using data from 396 firm-year observations. The findings indicate a negative impact of gender diversity, audit committee, institutional ownership on financial performance. However, board independence indicates a positive impact on financial performance. Our study differs from previous research because we employ two measurement proxies ROA and ROE as indicators of financial performance, whereas prior studies typically used only one of these measures.
Urgensi Akuntansi Dalam Rumah Tangga Nur Aisyah
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 1 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i1.2765

Abstract

Household accounting practices are crucial for effective financial management. Household accounting encompasses planning, recording, and decision-making. The purpose of this study is to determine the extent to which accounting instructors use accounting in household financial management and to determine the role of accounting in achieving the goal of a prosperous and harmonious household. The study was qualitative in nature and conducted using a phenomenological approach. Data analysis included data reduction, data presentation, and inference or verification. The study results indicate that household accounting planning is essential to ensure that expenses align with or do not exceed income. Recordkeeping is important, but the informant, the accounting instructor, did not yet record detailed accounting, only recording income earned, and this only at the beginning of the marriage. Family member involvement also plays a crucial role in decision-making to achieve short-term and long-term goals together, leading to a harmonious and cohesive family life.
Potensi Karbon Biru Kepulauan Dan Akuntansi Blockchain: Studi Literatur Malawat, Fadli Fendi; Hamizar, Arizal; Hanifah, Hanifah; Buton, Farly; Kelarat, Almi Saputra; Fitri, Wa Ode
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 1 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i1.2779

Abstract

This study aims to systematically examine several scientific works related to blue carbon accounting in archipelagic regions and to explore the potential use of blockchain technology as an innovative solution for decentralized, transparent, and participatory carbon reporting. This study adopts a conceptual synthesis approach, The research also employs a Systematic Literature Review (SLR) method, analyzing 11 selected articles from databases such as Scopus, Web of Science, ScienceDirect, DOAJ, and Google Scholar, published between 2014 and 2024. The findings reveal that although blue carbon ecosystems hold significant economic and ecological value, carbon reporting remains dominated by top-down approaches, with limited involvement of local stakeholders. Meanwhile, blockchain technology shows promise in addressing reporting challenges through a distributed ledger system, automated verification via smart contracts, and token-based incentive schemes. The study concludes that integrating blockchain into blue carbon accounting could enhance accountability, efficiency, and equity in carbon reporting. It also recommends conducting further empirical research within the Indonesian archipelagic context to validate these findings.
Peran Etika Bisnis Dan Dukungan Institusional Dalam Mendorong Aktivitas Whistleblowing Ananda Yuniar, Mecha Zahra
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 1 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i1.2785

Abstract

In the contemporary business environment, significant challenges related to transparency and accountability have emerged. These challenges stem from the prevalence of financial statement fraud cases that conventional oversight methods are unable to address. Whistleblowing has emerged as the primary line of defense, but its effectiveness is often hindered by fear of sanctions, indicating that individual ethical commitment alone is insufficient. The present study aims to integrate aspects of business ethics as a moral foundation and institutional support as a catalyst for protection in encouraging whistleblowing to maintain the integrity of accounting information. Utilizing a literature review approach, the findings substantiate that business ethics functions as an individual moral foundation, while institutional support serves as the primary catalyst that provides protection for whistleblowers. This philosophy of ethics and organizational support has been demonstrated to facilitate the effectiveness of whistleblowing systems in the identification of financial statement fraud. The nexus between ethical values and organizational protection is pivotal to the realization of transparent and accountable corporate governance.
SROI sebagai Alat Evaluasi: Meningkatkan Akuntabilitas dalam Pengabdian Masyarakat Lesmana, Budi; Sakti Muda Nasution; Mira Ismirani Fudsy
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 1 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i1.2799

Abstract

Social Return on Investment (SROI) has emerged as a significant evaluation tool for enhancing accountability in community service programs. This article explores how the application of SROI can provide a more transparent and measurable framework for assessing the social, economic, and environmental impacts of community engagement initiatives. Aiming to understand the ways in which SROI can be integrated into evaluation practices, this research employs a qualitative approach, including case studies of several community service programs that have implemented SROI. The findings indicate that SROI not only aids in measuring the social value added by these programs but also increases stakeholder trust and facilitates ongoing monitoring of the impacts generated. Thus, this article concludes that SROI can serve as a vital instrument in efforts to strengthen accountability and transparency in community service initiatives, while also encouraging greater investment in programs that deliver tangible benefits to communities.
Analysis Of The Implementation Of Profit And Loss Distribution Based On Capital Portion Anni Safitri; Mar'atus Sholikah; Kresna Rahma Aji
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 1 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i1.2800

Abstract

This study examines the profit and loss sharing mechanism in CV Icons Indonesia based on the partnership agreement and the method of calculating the cost of goods manufactured (COGM). The research employs the job order costing method to determine the COGM of Denim Bags and Levis Bags in August 2025. According to the partnership agreement, where 100% of the capital is contributed by the wife as a passive partner, all partnership profits are allocated to her. The study highlights the importance of a clear partnership agreement in ensuring equitable profit distribution and the sustainability of the business.

Page 29 of 29 | Total Record : 287

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