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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 222 Documents
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UNVEILING THE HIDDEN IMPACT OF GREEN ACCOUNTING ON CORPORATE SUCCESS Tullah, Dewi Sarifah; Febrian, Jan; Novianto, Fajar; Jason, Jason; Khairunnisa, Hana
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 1 (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.v7i1.2588

Abstract

Increasing stakeholder demand has driven firms to integrate environmental sustainability into their business strategies. Green accounting, encompassing environmental performance and green investment, has become a key approach to achieving these goals. This study examines the effect of green accounting on financial performance, with Corporate Social Responsibility (CSR) as a moderating variable. Multiple linear regression analysis was conducted using quantitative data from financial and sustainability reports of publicly traded Indonesian firms (2021–2023). The findings indicate that environmental performance significantly enhances financial performance by improving legitimacy and operational efficiency. However, green investment does not directly influence financial performance, nor does CSR moderate it. While CSR independently strengthens financial performance, its moderating role in environmental performance negatively impacts short-term financial results, suggesting that CSR costs may outweigh immediate benefits. The study underscores the need for firms to optimize cost management and effectively communicate sustainability efforts to enhance stakeholder trust and long-term financial performance.
ISLAMIC SHARECROPPING PRACTICES: EVIDENCE FROM INDONESIAN LOCAL COMMUNITIES Arif, Hermita; Purisamya, Asharin Juwita; Ali, Mohammad Mahbubi
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 1 (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.v7i1.2589

Abstract

Agricultural sharecropping partnerships in Indonesia face transparency and fair profit distribution challenges between landowners and farmers, often leading to disputes and inequitable outcomes. This phenomenon is particularly evident in South Sulawesi, where traditional farming practices intersect with Islamic principles. This research aims to explore the practice of sharecropping contracts between land owners and farmers and to investigate its adherence to Islamic principles. This study employs a descriptive qualitative method using thematic analysis to explain the partnership model practiced by local farmers in South Sulawesi and comparative analysis to assess its adherence to the Islamic principle of al-maharajah. Financial analysis is also applied to evaluate the sharecropping scheme's economic viability. The study results found that implementing a sharecropping partnership is economically beneficial to society in increasing income. The sharecropping partnership application follows the local culture inherited decades ago. The output sharing ratio applied is 1:2 or 50:50 depending on which party bears the production costs other than land, complying with the Islamic principle of profit and loss sharing. Preparing the financial record to increase trust from landowners and evaluate the sharing ratio scheme effectively is suggested.
STRENGTHENING REGIONAL REVENUE THROUGH GOVERNANCE AND STRATEGIC LOCAL SPENDING SYNERGY Wardana, Muhammad Fadhil Kusuma; Firmansyah, Amrie
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 1 (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.v7i1.2590

Abstract

This study investigates the effect of regional government expenditure and institutional quality on local own-source revenue in Indonesia during the COVID-19 pandemic. The analysis is based on data from 2021 to 2022 from 34 provincial governments in Indonesia, focusing on how local expenditure can influence local revenue. The study also examines the role of institutional quality in enhancing local revenue. The analysis method used in this study is regression using panel data with a random effect model (REM) as the best model. The results indicate that strategic regional expenditures such as tax incentives and social aid in times of crisis can significantly impact local revenue by stimulating local economic activities, keeping the purchasing power of society, and enhancing public services. Furthermore, the quality of government performance and good governance practices, such as the digitalization of services, positively influence local revenue by increasing public trust and improving administrative efficiency. The result demonstrates that strategic local expenditure, implemented with good governance, can boost taxpayer satisfaction, improve local revenue collection, and increase regional fiscal independence. This research provides valuable insights for policymakers, especially the Ministry of Finance and local governments, to optimize regional spending and governance in achieving regional independence.
SUSTAINABLE FINANCE AND GREEN BANKING DISCLOSURE: UNLOCKING FIRM VALUE POTENTIAL Puspitasari, Adelia; Firmansyah, Amrie
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 1 (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.v7i1.2591

Abstract

This research examines the impact of green banking disclosure and sustainable finance on firm value, with institutional ownership as a moderating element. The data utilized are secondary data acquired from the annual and sustainability reports of banking firms listed on the Indonesia Stock Exchange from 2019 to 2023. The research used a purposive selection technique encompassing 12 banking institutions, yielding 60 observation units. Panel data regression analysis is performed utilizing STATA version 17 software. The results indicate that green banking disclosure does not substantially influence firm value, whereas sustainable finance favors firm value. Moreover, institutional ownership does not enhance the positive correlation between green banking disclosure and firm value but diminishes the positive correlation between sustainable finance and firm value. This work theoretically enhances the comprehension of green banking transparency, sustainable finance, and firm value interplay. The findings provide essential insights for banking institutions to augment openness in sustainability reporting and act as an assessment instrument for regulators, including the Financial Services Authority, to refine rules concerning sustainable financing.
KEY SUCCESS FACTORS OF WOMEN'S MSMEs IN DEPOK CITY Suharyati, Suharyati; Nobelson, Nobelson
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 1 (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.v7i1.2595

Abstract

This study aims to identify the key success factors for women’s MSMEs in Depok City by analyzing data from 120 women-owned MSMEs. Women’s MSMEs in Indonesia are a crucial pillar of the local economy, contributing significantly to poverty alleviation, job creation, and family economic empowerment. Using quantitative methods, the study employs Principal Component Analysis (PCA) with varimax rotation. Out of the 29 variables initially studied, they were grouped into seven main components. The results indicate that the 29 variables were reduced to 16, which were categorized into seven key components: business environment and opportunities, digital independence and technology, marketing communication and financial literacy, financial capabilities, and virtual networks, adaptive strategies and entrepreneurial efficiency, government support and competitive advantage, and entrepreneurial skills and digital marketing. These components offer a comprehensive understanding of the critical success factors for women's MSMEs. This study provides strategic recommendations for women’s MSME and the government, particularly the Depok City Cooperative and MSME Service, to formulate policies that promote women’s economic empowerment in the MSME sector.
ULTRA MICRO FUNDING PROGRAM: SURVEY OF SMALL AND MEDIUM ENTERPRISES Nurhidayati, Nurhidayati; Muamarah, Hanik Susilowati; Wahyudi, Eri
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 1 (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.v7i1.2599

Abstract

This study aims to determine how MSME actors in Palembang, South Sumatra, perceive MSME credit or financing that the government provides to MSME actors, especially at the micro level. This study uses questionnaires to obtain the perceptions of MSME actors towards MSME financing. The respondents of this study were MSME actors who participated in the “Beli Kreatif Sumatera Selatan (BKSS)” activity, a collaborative program of the Ministry of Tourism and Creative Economy with several stakeholders, one of which is the Ministry of Finance. The results of the questionnaires are then presented descriptively. Based on the questionnaire processing results, several things need attention, especially from MSME financing policymakers. The aspects that received the lowest assessment were regarding the equalization of credit to all levels of MSMEs and the amount of loans offered in the financing. In open questions, most respondents also expect interest-free Sharia financing. This study focuses on exploring the perceptions of MSME actors on financing or debt, which, for most MSMEs, is very difficult to access, especially at the micro level. The study results are expected to improve the design of MSME financing by the government.
OMNICHANNEL RETAILING AND CONSUMER DECISION IN BEAUTY PRODUCTS: SOCIOLLA’S EXPERIENCE Fernanda, Nathasya; Wibowo, Wahyudi; Sutedjo, Purnomohadi
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 1 (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.v7i1.2606

Abstract

This study investigates the influence of omnichannel experiences on the repurchase intention of beauty products, with customer satisfaction and trust serving as mediating variables. The study's data were gathered via an online poll of 180 participants in Indonesia. The survey results were examined using Structural Equation Modeling techniques with SmartPLS 3.0. The findings confirm that omnichannel experiences directly influence repurchase intention, customer satisfaction, and trust in the beauty product purchasing process. Furthermore, trust and customer satisfaction mediate The relationship between consumers' repurchase intentions and omnichannel experiences.
MICRO, SMALL, AND MEDIUM ENTERPRISES PERFORMANCE: FINANCIAL MANAGEMENT AS MODERATION Wulandari, Ika
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 1 (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.v7i1.2616

Abstract

This study aims to determine the effect of financial literacy, financial inclusion, and financial Management on the performance of MSMEs. This study is a type of quantitative research. The population of this study is all MSMEs in the Sleman Regency. The research sample was obtained using the Slovin formula with a purposive sampling method and a margin of error of 10%. The number of samples was 100 people. This study used primary data and questionnaires to collect data. Data analysis in this study used the Smart PLS program. The study results indicate that Financial Literacy affects the Financial Performance of Sleman Regency. Financial Inclusion Affects the Financial Performance of MSME Actors in Sleman Regency. Financial Management Does Not Affect the Financial Performance of MSME Actors in Sleman Regency. Financial Management does not strengthen financial literacy on financial performance. Financial Management does not reinforce financial inclusion in the financial performance of MSME actors in the Sleman Regency. The implication of the results of this study is the importance of improving financial literacy through training or mentoring programs to increase awareness of the risks faced if financial literacy is low, such as poor debt management or misinvestment—the importance of seeking information about financial products that suit your business needs.
OWNERSHIP STRUCTURE AND TAX AVOIDANCE: AUDIT QUALITY AS A MODERATION Nurdiana, Salsabila Putri; Usnan, Usnan
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 1 (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.v7i1.2619

Abstract

In addition to examining the correlation between ownership structure and tax avoidance, this research further seeks to establish if audit quality can reinforce the effect of ownership structure on tax avoidance. The study examines manufacturing firms listed between 2019-2023 on the Indonesia Stock Exchange (IDX). Purposive sampling was employed, and 26 companies with 130 data points were selected based on a 5-year observation period (2019–2023). The analysis method employed is panel data regression utilizing the Eviews 10 software. The study's results indicate that while institutional ownership positively impacts tax avoidance, there is no correlation between tax avoidance and managerial and family ownership. While audit quality may enhance the impact of family and institutional ownership on tax avoidance, it cannot enhance the effect of management ownership on tax avoidance.
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.

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