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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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Pengaruh Pemahaman Risiko Audit dan Ekspektasi Penghargaan Finansial terhadap Minat Mahasiswa Berkarir sebagai Auditor Eksternal Arif Nadzirul Haq; Bella Putrie Nindyawan; Novira Fazri Nanda
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.v12i2.3032

Abstract

The growth of accounting graduates in Indonesia has not been accompanied by a proportional increase in the number of public accountants, driven by students' low interest in pursuing a career as an external auditor in Public Accounting Firms (KAP). This study aims to examine the effect of audit risk understanding and financial reward expectations on accounting students' career intentions as external auditors. This research is explanatory quantitative in nature, employing a survey method. Data collection was conducted using a Likert-scale questionnaire distributed via Google Forms to 50 accounting students selected through purposive sampling. Data analysis techniques included classical assumption tests and multiple linear regression analysis, executed using SPSS software. The results demonstrate that audit risk understanding and financial reward expectations, both partially and simultaneously, have a positive and significant effect on career intentions as an external auditor.
Pengaruh Investment Assets dan Capital Expenditure terhadap Financial Sustainability Sarah Siburian; Etty Murwaningsari
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.v12i2.3049

Abstract

This study aims to analyze the effect of investment assets and size of board on financial sustainability in companies operating in the Basic Materials and Consumer Non-Cyclicals sectors. Financial sustainability refers to a company's ability to maintain stable financial conditions over the long term and fulfill its operational obligations without experiencing financial distress. This study employs a quantitative approach using a purposive sampling method, involving 82 companies listed on the Indonesia Stock Exchange (IDX). The sampling technique was based on several criteria, namely: companies that were listed on the Indonesia Stock Exchange during the 2022–2024 period, used the Indonesian Rupiah as their reporting currency, and had data that met the research and data processing requirements. The data were processed using EViews 10. The data were analyzed using panel data regression to examine the relationships among variables. The results indicate that investment assets have a positive and significant effect on financial sustainability. However, capital expenditure does not have a significant effect on financial sustainability. These findings suggest that effective management of investment assets and an optimal board size can strengthen a company's long-term financial sustainability. In contrast, the magnitude of capital expenditure does not directly contribute to improving financial stability.
Pengaruh Modal Intelektual Hijau dan Fleksibilitas Keuangan terhadap Keuangan Berkelanjutan Putri Nuraeni Safitri; Etty Murwaningsari
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.v12i2.3050

Abstract

This study aims to (1) examine the effect of green intellectual capital on sustainable finance and (2) examine the effect of financial flexibility on sustainable finance. Secondary data were used, comprising annual reports and sustainability reports of companies in the consumer non-cyclicals and basic materials sectors listed on the Indonesia Stock Exchange (IDX) for the period 2023–2024. Data were collected through purposive sampling, yielding 128 data samples that met the established criteria. This study employs a quantitative approach, with panel data regression analysis conducted using EViews 13. The results reveal that financial flexibility has a positive and significant effect on sustainable finance, indicating that optimal management of cash reserves and residual debt capacity enhances the company's ability to fund green investments and respond to stakeholder expectations without exposing itself to financial distress risk. In contrast, green intellectual capital shows no significant effect on sustainable finance, suggesting that the high initial investment required to develop environmentally oriented intangible assets prevents companies from realizing financial benefits in the short term. This study contributes to the development of literature on Resource-Based View (RBV) theory in the sustainability context and provides practical insights for companies and investors in leveraging internal funding flexibility as a crucial competitive advantage to support long-term business sustainability.
Pengaruh Kinerja ESG Dan Intensitas Energi Terhadap Keuangan Berkelanjutan Lila Ariana Luky; Etty Murwaningsari
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.v12i2.3051

Abstract

This study aims to (1) examine the effect of ESG performance on sustainable finance and (2) examine the effect of energy intensity on sustainable finance in companies from the basic materials and consumer non-cyclicals sectors listed on the Indonesia Stock Exchange for the period 2022–2024. To this end, a quantitative approach was employed in the form of panel data regression applied to 135 observations from a total of 45 sample companies. The test results indicate that ESG performance makes a significant positive contribution to sustainable finance, while the relationship with energy intensity tends to be negative but insignificant. These findings simultaneously confirm the relevance of stakeholder theory and legitimacy theory, as well-executed sustainability practices can serve as a signal that a company is stable in the long term. On this basis, companies are advised to integrate ESG strategies as part of their operational efficiency efforts while simultaneously strengthening their legitimacy in the eyes of the public.
Direktur Perempuan dan Penghindaran Pajak: Apakah Mewujudkan Pengawasan yang Efektif atau Sekadar Simbolisme Tata Kelola? Indah Kurniyawati; Yanuar Lazuardi; Gilang Dwi Arisandy; Hanna Febrin Utfi Rohmatin
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.v12i2.3056

Abstract

This study aims to examine the effect of Real Earnings Management (REM) and Accrual Earnings Management (AEM) on tax avoidance and to investigate the moderating role of Women on Board (WoB). Tax avoidance is proxied by Effective Tax Rate (ETR). The study uses data from manufacturing companies listed on the Indonesia Stock Exchange during 2021–2023. By applying a purposive sampling method, this study obtained 380 firm-year observations. Data were analyzed using panel data regression with Stata software. The results indicate that REM and AEM have no significant effect on tax avoidance as proxied by ETR. However, REM has a significant positive effect on BTD, indicating that real activity manipulation may widen the gap between accounting income and taxable income. Furthermore, WoB is not proven to moderate the relationship between earnings management and tax avoidance. These findings suggest that earnings management practices in Indonesian manufacturing companies are more likely used for financial reporting purposes rather than as tax avoidance strategies. This study provides implications for regulators to strengthen supervision over earnings management practices and corporate tax aggressiveness.
Perancangan Database Sistem Informasi Akuntansi Penerimaan Kas Sumbangan Pembinaan Pendidikan (SPP) Berbasis Microsoft Access Shelly Pursika; Riri Rumaizha; Tubagus Riko Rivanthio; 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.v12i2.3108

Abstract

This study aims to design a database for the cash receipt accounting information system at SMK IT Baitul Aziz based on Microsoft Access. The research method used is qualitative descriptive method that explains the cash receipt procedure through data collection techniques. The data used is financial data from student tuition (SPP) payments. The results show that financial recording at SMK IT Baitul Aziz is still manual using Microsoft Excel, causing problems such as unsystematic recording, data loss due to human error, damaged data due to computer viruses, and limited data managers. The database design produces tables including student data, class data, fee components, payment data, payment SPP, and registration. The conclusion is that an automated cash receipt system is needed using a Microsoft Access database to facilitate recording and recapitulation of student payment data.
Penerapan Model Akuntansi Manajemen Pada UMKM Yang Bergerak Di Sektor Konveksi Sakti Muda Nasution; Riri Rumaizha; Zen Munawar
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.v12i2.3125

Abstract

Management accounting plays a crucial role in supporting decision-making, but its application in small businesses is often limited because the primary focus of record-keeping is on compliance with financial and tax regulations. This situation creates a problem of a lack of detailed information on cost structures, particularly overhead costs, making it difficult for business owners to control expenses and evaluate business unit efficiency. This study aims to design a simple, applicable, and appropriate management accounting model suited to the characteristics of small industrial businesses to provide relevant information for decision-making. The method used is a conceptual-analytical approach through a literature review, analysis of accounting practices in small businesses, and the design of a cost breakdown-based model, the establishment of cost centers and responsibility centers, the use of economic clearing sheets, and the preparation of managerial income statements. The main results indicate that this model can improve cost transparency, facilitate overhead allocation, and provide a contribution profit report that supports strategic decisions such as pricing, product prioritization, and cost control. A case study of a small garment factory demonstrates that the application of this model produces more detailed information, allows for evaluation of production unit efficiency, and increases profitability without requiring significant investment in an accounting system. In conclusion, management accounting can be simply adapted for small businesses by utilizing basic software, thereby strengthening the competitiveness, efficiency, and sustainability of businesses in facing market competition.
Determinan Adopsi Sistem Informasi Akuntansi Digital Pada UMKM: A Systematic Literature Review And Research Agenda Ria Fransisca Ifa Evendy Ria Fransisca Ifa Evendy; Bella Novianti Kurnia
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.v12i2.3129

Abstract

Despite rapid digitalization, the adoption of Digital Accounting Information Systems (AIS) among Small and Medium Enterprises (SMEs) remains significantly low. Existing literature on AIS adoption is fragmented, lacking comprehensive synthesis of adoption determinants. This Systematic Literature Review employs the PRISMA 2020 protocol to synthesize findings from 110 peer-reviewed articles published between 2015–2026 from Scopus and Science Direct. The study identifies six major theoretical contributions: (1) hybrid adoption models integrating Technology-Organization-Environment (TOE), Unified Theory of Acceptance and Use of Technology (UTAUT), and Resource-Based View (RBV); (2) paradigm shift from pre-adoption intention to post-adoption value creation; (3) TOEO framework emphasizing ownership as a critical determinant; (4) integration of Innovation Resistance Theory addressing psychological barriers; (5) extension of Information Systems Success Model (ISSM) and Expectation-Confirmation Model (ECM) to SME contexts; and (6) AIS as a dynamic capability and strategic resource. The study identifies 28 adoption determinants (24 enablers, 4 barriers). Key enablers include perceived usefulness (78 studies), perceived ease of use (65 studies), and top management support (58 studies), while implementation cost (52 studies) and technical skill gaps (47 studies) are primary barriers. Recommendations target government (subsidy programs, digital literacy training, regulatory frameworks), vendors (user-friendly interfaces, flexible pricing, continuous support), and SME owners (strong leadership, resource allocation, strategic AIS integration). This research advances technology adoption theory and provides practical guidance for sustainable digital transformation in SMEs.

Page 31 of 31 | Total Record : 308

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