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Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Published by Institut Bisnis dan Informatika Kesatuan
ISSN : -     EISSN : 26567113     DOI : https://doi.org/10.35212/277621
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis (e-ISSN: 2656-7113) adalah media ilmiah independen untuk Dosen dan Peneliti di bidang Ekonomi, Akuntansi dan Bisnis yang dikelola dan diterbitkan oleh LPPM IBI Kesatuan Bogor. Diterbitkan dua kali dalam putaran, pada bulan Maret dan September. Jurnal ini menerbitkan hasil penelitian terapan / aplikasi dalam bidang ekonomi, akuntansi dan bisnis dalam arti luas.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 13 Documents
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Search results for , issue "Vol. 7 No. 2 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis" : 13 Documents clear
FINANCIAL RISK: THE INTERPLAY OF LEVERAGE, INTANGIBLES, AND EARNINGS MANAGEMENT Lumbantobing, Chandra Rony; Iriyadi, Iriyadi; Puspitasari, Ratih; Tullah, Dewi Sarifah; Febrian, Jan
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 2 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i2.2623

Abstract

Manufacturing companies face financial risks that may lead to financial distress, primarily due to high leverage and the uncertainty of intangible asset values. This study uses earnings management as a moderating variable to investigate how leverage and intangible assets affect financial risk. Using a purposive sample technique, the study uses secondary data from the 2019–2023 financial statements of industrial businesses registered on the Indonesia Stock Exchange (IDX). Data analysis is conducted through panel data regression, employing the Zmijewski model to measure financial risk. The findings reveal that leverage positively affects financial risk, supporting agency theory, which suggests that high debt levels increase financial pressure on firms. In contrast, intangible assets do not significantly influence financial risk. Earnings management reduces financial risk and weakens the impact of leverage, but does not significantly moderate the relationship between intangible assets and financial risk. The study concludes that companies must manage and leverage prudently and optimize using intangible assets to mitigate financial risk. From a practical perspective, investors and creditors should consider earnings management practices when assessing a company's risk profile.
CORPORATE INVESTMENT AND TAX PLANNING DECISIONS: A MARKET EVALUATION Kamilah, Afifah Nur; Sutrisno, Paulina
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 2 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i2.2636

Abstract

This study aims to provide empirical evidence on the impact of firm characteristics, such as capital structure, size, profitability, and tax planning, on firm value. It also examines how investment decisions impact the relationship between these characteristics and firm value. Utilizing a sample of consumer cyclical and non-cyclical firms on the Indonesia Stock Exchange from 2019 to 2022, the research offers insights into company conditions and market evaluations amid high uncertainty, particularly during the COVID-19 pandemic. The combination of the two types of industrial sectors in this study will have a more comprehensive impact on the test results. Results indicate that capital structure and profitability positively influence firm value, while firm size and tax planning do not have a significant effect. Moreover, the study reveals that investment decisions shape the relationship between capital structure, firm size, profitability, and firm value. When making assessments, the market evaluates the quality of a firm's funding structure, profit-generating capability, investment decisions, and firm characteristics. This research holds implications for investors, aiding them in making informed investment choices that consider capital structure and profitability, along with strategic investment approaches by management to achieve optimal performance.
BANK HEALTH LEVEL ANALYSIS BEFORE, DURING, AND AFTER COVID-19 PANDEMIC Widyawan, Albertus Prima Kristriyana; Lindrawati, Lindrawati
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 2 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i2.2640

Abstract

The COVID-19 pandemic has weakened the economy, causing third-party funds to grow, but credit interest has decreased, making banks face difficulties channeling funds to generate interest income. The implementation of social restrictions has led to many companies being unable to operate, which has slowed down the repayment of obligations by debtors, ultimately affecting banking health. This study aims to analyze differences in health levels of banks listed on the Indonesia Stock Exchange before, during, and after the COVID-19 pandemic. The research design is quantitative, using an event study to assess the impact of the COVID-19 pandemic. Bank health is measured using risk profile, good corporate governance (GCG), earnings, and capital. Data analysis was performed using the Wilcoxon signed-rank test. The results show differences in liquidity risk, operational risk, profitability, and capital during the periods before and during the pandemic, while there were no differences in credit risk, market risk, and GCG. During and after the pandemic, there were differences in credit risk, liquidity, operational risk, GCG, profitability, and capital, while market risk showed no difference. Before and after the pandemic, credit risk, liquidity, operational risk, and capital showed differences, while market risk, GCG, and profitability showed no differences.
FACTORS AFFECTING EARNINGS QUALITY: THE MODERATING ROLE OF MANAGERIAL OWNERSHIP Dani, Andrian; Kholilah, Kholilah
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 2 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i2.2641

Abstract

This study examines the impact of capital structure, profitability, Corporate Social Responsibility (CSR), and accounting conservatism on earnings quality, with managerial ownership as a moderating factor. Earnings manipulation has been carried out by directors and deputy directors of the Renault-Nissan-Mitsubishi Alliance of approximately US$44 million, affecting the quality of earnings generated. Focusing on industrial and energy sector companies listed on the IDX from 2021 to 2023, this study uses a quantitative approach, selecting samples using purposive sampling techniques and analyzing 39 selected companies using panel data regression and MRA in E-Views. The results show that profitability and CSR negatively affect earnings quality, while capital structure and accounting conservatism have no significant impact. Managerial ownership moderates the effects of capital structure, profitability, and CSR on earnings quality but does not influence the role of accounting conservatism. The results of this study suggest that companies in the industrial and energy sectors should optimally implement CSR and accounting conservatism to attract investors, improve earnings quality, and support management and stakeholder decision-making.
ASSESSING THE EFFECT OF CORPORATE GOVERNANCE, LEVERAGE, AND FINANCIAL DIFFICULTY Shavila, Dania Adelia; Purwanto, Agus
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 2 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i2.2670

Abstract

This study investigates how corporate governance mechanisms affect financial distress, with leverage as a moderating factor, in transportation and logistics firms listed on the Indonesia Stock Exchange from 2018 to 2023. The mechanisms considered include managerial and institutional ownership, the board of commissioners, the board of directors, and the audit committee. Financial distress is assessed using the Altman Z-score, where higher values reflect better financial health. The results show that managerial ownership, institutional ownership, the board of commissioners, and the board of directors are associated with stronger financial conditions. At the same time, the audit committee does not have a notable effect. Leverage does not moderate managerial ownership's role but strengthens other governance mechanisms' influence on financial health. These outcomes underline that governance effectiveness in preventing distress depends on ownership structure, board quality, and leverage. The study adds value to the literature by presenting evidence from Indonesia's transportation and logistics firms and suggests practical steps such as enhancing governance independence and managing debt prudently.
TRANSFORMATIONAL LEADERSHIP AND EMPLOYEE OUTCOMES: PSYCHOLOGICAL CAPITAL AS MODERATOR Kresna, Kadek Ardhika Widya; Suryani, Tatik
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 2 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i2.2674

Abstract

This study aims to analyze the effect of transformational leadership on team member performance and work engagement, as well as psychological capital as a moderating variable, in the context of PT Petrokimia Gresik. Using a quantitative approach and PLS-SEM analysis method, the study findings reveal that transformational leadership positively affects team member performance, both directly and indirectly through increased work engagement. Employees led by transformational leaders show higher emotional and cognitive engagement in their work, which drives increased work performance. Furthermore, psychological capital significantly strengthens the relationship between work engagement and performance, indicating that hope, self-efficacy, optimism, and resilience are important in maintaining team member effectiveness amidst workplace challenges. These findings underscore the strategic importance of fostering transformational leadership styles and investing in team member psychological capital to enhance productivity and ensure sustainable performance in manufacturing organizations. This study contributes theoretically to the literature on organizational behavior and offers practical implications for management in designing interventions that enhance team member engagement and psychological resilience.
TECHNOLOGY READINESS AND ACCEPTANCE PREDICT TAX AUDITORS’ DIGITAL ADOPTION Asqolani, Asqolani; Priyono, Agus Praises
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 2 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i2.2684

Abstract

In recent developments, incorporating digital technologies into auditing practices has accelerated, notably through the widespread use of Computer-Assisted Audit Tools and Techniques (CAATs). However, the readiness of tax auditors to embrace these innovations varies considerably, shaped by individual psychological traits and attitudes toward technology. This study investigates how tax auditors’ technology readiness influences their perceptions and acceptance of CAATs within the Coretax implementation by the Directorate General of Taxes (DGT). This study combines the Technology Readiness Index (TRI) 2.0 with the Technology Acceptance Model (TAM) framework. Empirical data were obtained from 85 tax auditors across 13 offices within the DGT Banten area and examined using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that optimism significantly and positively influences perceived usefulness and ease of use. These perceptions subsequently play a crucial role in shaping the behavioral intention to implement CAATs. The study suggests that enhancing auditors' confidence and positive outlook toward technology adoption can foster greater acceptance of audit digitization tools. This research adds to the scarce body of empirical studies that merge TRI and TAM frameworks in public sector contexts, providing actionable perspectives on digital transformation in tax audit settings.
ANALYZING TAX DEBT PAYMENT BEHAVIOR USING DECISION TREE ALGORITHM Bahtiar, Mirza; Suwari, Anggieta Amelia
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 2 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i2.2688

Abstract

Active tax collection is crucial for securing state revenue, particularly when economic performance falls short of fiscal targets. Although the Directorate General of Taxes has intensified enforcement efforts such as issuing warning letters, distress warrants, asset confiscation, and account freezing, their effectiveness remains limited. This study examines the interplay between active tax collection, tax burdens, and taxpayer non-compliance in shaping tax debt payment behavior. Employing a decision tree algorithm, the analysis is based on taxpayer data from the Bandung Cicadas tax office. The results indicate that active tax collection is dominant in encouraging payment, with distress warrants being the most influential factor, particularly for taxpayers with lower tax burdens. In contrast, higher tax burdens and persistent non-compliance reduce the likelihood of repayment. The study also highlights how psychological and financial considerations influence payment behavior, particularly under moderate tax burdens. These insights support the relevance of Behavioral Economics in understanding taxpayer responses to enforcement measures.
WORK-LIFE BALANCE AND ORGANIZATIONAL CITIZENSHIP BEHAVIOUR ON PERFORMANCE Aprilianto, Jiwanda Shondra; Lindiawati, Lindiawati; Setia, Shinta
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 2 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i2.2711

Abstract

This study addresses the challenge of maintaining optimal team member performance amid environmental demands and job stress in community health centers. Employees often face high workloads, complex service demands, and limited resources, which can disrupt their work-life balance and affect their engagement beyond formal job roles. In such contexts, organizational citizenship behavior (OCB), voluntary actions that support organizational functioning, becomes critical in sustaining performance. This research examines how work-life balance, work environment, and job stress affect team member performance, with OCB as a mediating factor, at Community Health Centers (Puskesmas) in North Surabaya, primarily at the Sawah Pulo, Tambak Wedi, and Wonokusumo Community Health Centers. The findings show that maintaining a good balance between personal life and work and a supportive work environment can increase OCB and performance. Conversely, job stress shows minimal impact on OCB and performance, indicating that other factors may buffer its effects. The study underscores the strategic value of cultivating supportive organizational conditions and encouraging extra-role behaviors to drive better outcomes in public health services.
PUBLIC SUBSIDIES AND TAX MORALE: EVIDENCE FROM UNIVERSITY STUDENTS Muamarah, Hanik Susilawati; Apriliasari, Vita; Safitra, Dhian Adhetiya; Santoso, Dwi Langgeng
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 2 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i2.2713

Abstract

The phenomenon of individuals enjoying direct tax benefits yet exhibiting low compliance intention provides the context for this research. Students at government-affiliated colleges (Perguruan Tinggi Kementerian Lain/ PTKL) are a unique group that benefits from tax-funded education, such as full tuition waivers. However, prior studies indicate that their willingness to underreport income remains high. This study investigates the determinants of tax morale among these students. Employing a quantitative approach, survey data from 1,341 students were analyzed using regression models. The findings indicate that tax awareness, fairness, and gender significantly predict tax morale. It implies that receiving direct benefits from taxpayer money can foster higher tax morale. The Directorate General of Taxes (DGT) should develop tailored tax education programs by highlighting these benefits. Practical recommendations include curricular integration and targeted outreach via campus tax centers and social media. The study’s unique contribution is its focus on students receiving direct tax-funded benefits, in contrast to prior research on self-funded students. It offers novel insights into how perceived personal benefits shape tax morale. Key limitations include the use of non-probabilistic sampling and a focus on a specific student context, limiting the generalizability of the findings.

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