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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 308 Documents
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Peran Pengendalian Internal, Sistem Whistleblowing Terhadap Pencegahan Kecurangan Laporan Keuangan Dengan GCG Sebagai Variabel Moderasi Imroatu Nurul Jannah; Susmita Dian Indiraswari; Ati Retna Sari
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 2 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i2.2936

Abstract

The purpose of this research is to determine whether or not good corporate governance moderates the relationship between internal controls and whistleblowing systems and the prevention of financial statement fraud. The results show that Good Corporate Governance strengthens both relationships and that internal control and whistleblowing systems significantly reduce financial statement fraud. The data used in this study comes from 110 non-financial companies listed on the Indonesia Stock Exchange from 2022 to 2024 (330 panel data points). These results show that robust governance and internal monitoring measures work together to prevent managers from acting opportunistically and keep financial reporting honest.
Mystery Guest Based Evaluation of Service Delivery and SOP Compliance in Gas Station Services Caroline Lawalata
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.v12i1.2698

Abstract

Service quality is a critical determinant of customer satisfaction, particularly in service-oriented industries such as gas stations. Superior service quality encompasses not only the speed and accuracy of staff performance but also customer safety, comfort, and the consistency of service delivery based on established standards. This study aims to evaluate the service quality at Gas Station X, which operates under Company E—an organization committed to improving customer experience through structured and systematic standard operating procedures (SOPs). Gas Station X was selected due to its high customer volume, making it representative of the service standards implemented across Company E’s operations. A mystery guest method was employed to obtain an objective and authentic depiction of customer experience. This approach enables the assessment of service delivery from the customer’s perspective without staff awareness, generating more accurate and real-time observations. The collected data were used to evaluate staff compliance with SOPs, identify well-executed service aspects, and determine areas requiring improvement.The findings are expected to provide a strong foundation for Company E to enhance service performance and deliver a more consistent and positive customer experience aligned with established quality standards.
Evaluasi Sistem Pengendalian Internal Pengeluaran Kas Pada Kantor Kecamatan Kempas Kabupaten Indragiri Hilir Ayu Safitri; Novriani Susanti; Ranti Melasari
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.v12i1.2811

Abstract

This study examines the compliance of cash disbursement systems and procedures, as well as the implementation of internal control, in relation to the effectiveness of the performance at the Kempas Sub-District Office, Indragiri Hilir Regency. The high volume of financial transactions and administrative demands require an orderly cash disbursement system and adequate internal management to ensure accuracy and regulatory compliance. This research evaluates the implementation of cash disbursement systems and internal control using a qualitative approach through interviews, observations, and documentation. The analysis indicates that the cash disbursement system has been operating effectively in accordance with Minister of Home Affairs Regulation No. 77 of 2020, and internal control has been implemented following Government Regulation No. 60 of 2008. However, aspects such as human resource development, routine evaluation of controls, and the publication of financial performance information still require improvement. This study recommends enhancing human resource management, conducting periodic control evaluations, and improving financial information transparency to maintain the effectiveness and accountability of public services.
Perancangan Laporan Keuangan Berbasis Microsoft Excel Di UMKM Ridkah santi widiawati; vina adriana
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 2 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i2.2859

Abstract

This article aims to design a systematic and automated financial reporting system using Microsoft Excel for Ridkah SMEs. The results of the research presented in this article are a digital accounting application that integrates the Chart of Accounts (COA), General Journal, and Ledger into automatic financial reports based on the SAK EMKM standards. The implementation of the system shows that using this application provides significant efficiency in data processing and produces accurate financial information, thereby supporting better business decision-making for SME owners.
Studi Fenomenologi: Perilaku Keuangan Para Penggemar Idol Group JKT48 Ilham Ramadhan Ersyafdi; Fitriah Ulfah
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 2 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i2.2901

Abstract

This study examines the financial behavior of JKT48 fans using a qualitative phenomenological approach, focusing on how fans experience and interpret financial decisions related to idol fandom activities. The research aims to understand the meanings attached to spending behavior beyond rational economic considerations. Data was collected through in-depth interviews with active JKT48 fans and analyzed using interpretative phenomenological analysis to capture participants lived experiences. The findings reveal that fans’ financial behavior is primarily shaped by emotional attachment and parasocial relationships with idols. Expenditures on theater performances, handshake events, concerts, and official merchandise are perceived as expressions of loyalty and emotional investment rather than ordinary consumption. JKT48’s “idols you can meet” business model plays a central role in monetizing emotional closeness and perceived intimacy, which encourages repeated purchasing and sustained fan loyalty. Furthermore, fans apply an event-driven budgeting strategy, in which financial planning is organized around the fandom event calendar rather than routine monthly budgeting. Funds allocated for fandom activities are given priority due to their emotional value, leading fans to postpone trade-offs with other personal expenses. This behavior reflects a negotiation between emotional fulfillment and financial rationality. Overall, the study demonstrates that the financial behavior of JKT48 fans is embedded in emotional, social, and experiential contexts. These findings contribute to behavioral finance and fandom studies by providing insight into fandom-related financial behavior and offering implications for ethical fandom management and financial literacy.
Analisis Tingkat Pengungkapan Sosial terhadap Laporan Tahunan Industri Manufaktur dan Non-Manufaktur Budi Lesmana; Riyanto; Sakti Muda Nasution; Mira Ismirani Fudsyi; Jonathan Lucky Sasmitha
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 2 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i2.2911

Abstract

Based on the research conducted and supported by existing theories, at the 5% significance level, there is a significant difference in the level of social disclosure, with manufacturing companies reporting higher levels than non-manufacturing companies. This difference is generally due to differences in company size and operational characteristics, which influence the social impacts experienced by manufacturing and non-manufacturing companies. Hypothesis testing, taking into account the size of the sample companies, revealed a significant difference in the level of social disclosure, with manufacturing companies reporting higher levels than non-manufacturing companies with large firm sizes. There was no significant difference in the level of social disclosure for companies with small firm sizes, with manufacturing companies reporting smaller levels than non-manufacturing companies with smaller firms. A comparative study of the level of social disclosure using a content analysis method using a score approach within a specific range for each category, for example, a score between 0 and 3, where 0 indicates no social disclosure, 1 indicates minimal social disclosure, 2 indicates general social disclosure without complete explanation, and 3 indicates specific and complete social disclosure.
Penerapan Pencatatan Keuangan Digital Dalam Kinerja UMKM Di Pasar Gedangan Sherly Aulia Yunianti; Mochammad Ilyas Junjunan; Rianto Anugerah Wicaksono
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 2 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i2.2966

Abstract

Digital transformation in financial management has become an essential factor in improving the competitiveness of Micro, Small, and Medium Enterprises (MSMEs), particularly within traditional market sectors. This study aims to analyze the effect of implementing digital financial record-keeping on the performance of MSMEs in Gedangan Market, Sidoarjo. The research employed a qualitative approach using a descriptive case study design. Data were collected through in-depth interviews, observations, and documentation involving ten MSME owners who had utilized digital financial recording applications for at least six months. Data analysis was conducted using thematic analysis to identify major patterns and themes related to changes in business financial management. The findings indicate that the implementation of digital financial record-keeping improves transaction management efficiency, financial information accuracy, cash flow control, and supports faster and more accurate business decision-making. In addition, digital systems enhance business transparency and accountability, which contribute to improved MSME performance. However, technology implementation still faces several challenges, including limited digital literacy, inadequate access to devices, and resistance to change. This study contributes to the growing literature on MSME digital transformation in traditional market contexts and highlights the importance of continuous training and assistance programs to support the adoption of digital financial technology.
Pengaruh Transformasi Digital Terhadap Sistem Pengendalian Manajemen Di Era Industri 4.0 wafa virendra; Inka Mariska Zahra; Pani Aulia; Alya Fitri; Teuku Ardian Maulana
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 2 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i2.2995

Abstract

This study aims to analyze the influence of digital technology development on management control systems in the Industrial 4.0 era. The research method used is a descriptive qualitative approach through a literature study by reviewing various relevant scientific journals, books, and academic articles. The results of the study indicate that digitalization through the utilization of big data, artificial intelligence (AI), cloud computing, and the Internet of Things (IoT) is able to improve the effectiveness and efficiency of management control systems. Digital technology helps organizations provide real-time information, increase transparency, strengthen internal control, and support more accurate decision-making processes. However, the implementation of digitalization also faces several challenges, such as limited technological infrastructure, low human resource competencies, and data security risks. Therefore, organizations need to prepare adaptive strategies so that the implementation of digital technology can run optimally in supporting management control systems in the Industrial 4.0 era.
Akuntansi Perilaku di Era Fomo: Mengapa Generasi Muda lebih Memilih Konsumsi daripada Investasi? Reny Dany Merliyana; Cepi Juniar Prayoga; Marissa Disthy Putri
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 2 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Digital technology and social media have increasingly shaped the financial decisions of young adults, often leading them to prioritize consumption over long-term financial planning and investment. This study explores the influence of Personal Accounting Literacy and Fear of Missing Out (FoMO) on the consumptive financial behavior of university students from a behavioral accounting perspective. By examining both accounting knowledge and digital psychological factors, the study offers a broader understanding of the determinants of student financial behavior. This research employed a quantitative approach involving 63 university students aged 18–25. Primary data were collected through structured questionnaires using purposive sampling and analyzed with SPSS through descriptive statistical analysis, validity and reliability testing, classical assumption tests, and multiple linear regression analysis. The findings show that Personal Accounting Literacy does not significantly influence consumptive financial behavior (β = 0.172; p = 0.251). Conversely, FoMO has a significant negative effect on consumptive behavior (β = –0.500; p = 0.002), indicating that individuals with higher FoMO may become more cautious in managing their spending under certain circumstances. Furthermore, Personal Accounting Literacy and FoMO jointly have a significant effect on consumptive behavior (F = 5.332; p = 0.007), although the model explains only 15.1% of the variance. These findings suggest that financial behavior among young adults is influenced not only by financial knowledge but also by psychological and social factors. Therefore, efforts to improve financial behavior should integrate accounting literacy, self-regulation, and digital literacy to better equip young adults in managing their finances responsibly.
Efektivitas Pengelolaan Dana BOS Berbasis e-RKAS Pada SD GMIM Sion Tompaso Baru: Meilani Marshanda Liow; Ramon A, F, Tumiwa; Miryam P, Lonto
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 2 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i2.3019

Abstract

The management of School Operational Assistance (BOS) funds requires the principles of autonomy, participation, and accountability to improve the quality of education, with effectiveness measured by the alignment of budget implementation with technical guidelines. This descriptive qualitative study aims to analyze the effectiveness of BOS fund management based on the e-RKAS system at SD Gmim Sion and to identify obstacles to accountability. Data were collected through observation, documentation, and interviews with school officials, the committee, and parents, which were then analyzed using the Miles and Huberman interactive model and validated through triangulation. The results indicate that the management of BOS funds using the e-RKAS platform -RKAS platform at GMIM Sion Elementary School has been successful, with an 80% implementation rate, as evidenced by the fulfillment of key effectiveness criteria, including proper planning, compliance with BOS technical guidelines during implementation, transparency in financial reporting, and success in achieving the intended objectives of using the funds to support the school’s operational needs. In addition, the use of e-RKAS has led to improvements in administrative structure, transparency, and accountability in financial oversight through a digitally integrated approach to record-keeping and reporting. However, there are still several obstacles hindering the successful implementation of e-RKAS, such as a lack of skills among administrators in managing.

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