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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 235 Documents
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THE MODERATING ROLE OF HERDING BEHAVIOR IN INVESTMENT DECISION-MAKING Pujiati, Diyah
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.v7i2.2716

Abstract

The future of Indonesia's financial sector greatly depends on the millennial and Gen Z generations, who currently dominate the country's workforce. The generations that have grown up in the digital era play a crucial role in driving the transformation of Indonesia's financial sector towards a more transparent, efficient, and inclusive era. The research investigates the impact of psychological biases, risk perception, illusion of control, overconfidence, and financial literacy on investment choices made by Generation Z investors living in Surabaya, East Java, Indonesia. Behavioral finance theory is the foundation for this research, explaining how mental errors and emotional components lead investors away from logical financial decisions. The research investigates herding behavior as a factor that strengthens or diminishes the influence of psychological biases. The study employed a structured survey and applied Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine data from 287 participants, revealing that risk perception and illusion of control significantly influenced investment decisions. The effects of overconfidence and financial literacy become significantly moderated by herding behavior. The study reveals complex psychological patterns in young investor behavior and recommends better financial education to help develop rational investment choices.
CARBON EMISSION DISCLOSURE, ECO-EFFICIENCY, AND FIRM VALUE Oktaviani, Ayu; Al Ghozi, Muhammad Atho
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.v7i2.2726

Abstract

Environmental problems such as global warming that are currently occurring have prompted a shift in business focus that was once profit-oriented, towards a broader orientation by considering environmental aspects as one of the aspects that stakeholders need to pay attention to in making decisions. This study aims to prove that environmental aspects, especially carbon emission disclosure and eco-efficiency practices, can build better firm value. With the population of energy sector companies listed on the Indonesia Stock Exchange in 2019-2023 and multiple linear regression analysis methods, it was found that carbon emission disclosure did not significantly impact the firm value. It shows that the comprehensiveness of carbon emission disclosure has not been a strong signal in changing investors' perception of companies. Inversely proportional to the results of other tests, eco-efficiency, which has a positive and significant influence on the firm value, shows that the company's ability to balance ecological and economic aspects brings a positive and significant signal to the assessment of stakeholders towards a company. The study contributes to the theory and practice of green accounting, namely the disclosure of carbon emissions and eco-efficiency to stakeholders' perception, especially investors in their business decisions.
UNLOCKING WORKFORCE EXCELLENCE: THE POWER OF LEADERSHIP, SKILLS, AND SATISFACTION Novianty, Dwi Monica; Muzakki, Muzakki
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 8 No. 1 (2026): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v8i1.2675

Abstract

Public sector organizations in Indonesia face persistent challenges related to low employee performance and job satisfaction, often driven by bureaucratic rigidity, lack of leadership innovation, and limited alignment between job competence and role demands. These issues undermine the quality of public service delivery and institutional effectiveness. Addressing this phenomenon, the present study investigates the influence of transformational leadership and job competence on job satisfaction and employee performance. Employing a quantitative approach, data were collected from 327 civil servants working in various local government agencies in Sumenep Regency. The relationships among variables were analyzed using Structural Equation Modeling (SEM). The results indicate that transformational leadership significantly enhances both job satisfaction and employee performance. Likewise, job competence emerges as a strong predictor of positive employee outcomes, indicating that competent employees are more engaged and productive. Furthermore, job satisfaction serves as a significant mediator in the relationship between leadership, competence, and performance. These findings are underpinned by Social Exchange Theory (SET), which highlights the role of reciprocal trust and supportive leadership in shaping positive work behaviors.
COGNITIVE BIAS EFFECTS ON POLYTECHNIC STUDENTS’ INVESTMENT DECISIONS IN SEMARANG Andriani, Dwi; Martia, Dina Yeni; Mustofa, Dzulqarnaen Arief; Febrianti, Mutiara; Setiyani, Rini; Christy, Xarista
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 8 No. 1 (2026): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v8i1.2705

Abstract

The rapid growth of young investors in Financial reflects increasing engagement with the capital market, yet novice investors remain vulnerable to cognitive biases in decision-making. This study investigates the influence of self-attribution bias (internal and external), confirmation bias, and overconfidence bias on investment decision-making among undergraduate Polytechnic students in Semarang. A quantitative research design was employed using a structured questionnaire, and the data collected from 117 respondents were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Findings reveal that internal self-attribution bias significantly affects investment decisions, both directly and through its mediating role in overconfidence bias. In contrast, confirmation bias showed a financially significant effect on investment behavior. The study concludes that internal psychological attributions, particularly beliefs in personal competence, are key drivers of student investor behavior. These results underscore the importance of integrating behavioral finance and awareness of cognitive biases into financial education to support more rational, informed investment decisions.
DETERMINANTS OF REGIONAL GOVERNMENT FINANCIAL PERFORMANCE IN INDONESIA Febriyanti, Kur; Zulkifli, Zulkifli; Oktarida, Anggeraini
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 8 No. 1 (2026): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v8i1.2718

Abstract

The importance of local governments in providing public services and supporting national development goals is growing. As a result, systematic control, assessment, and performance measurement are crucial. This analysis aims to identify factors that affect the financial performance of provincial governments in Indonesia, focusing on local government size, balancing of funds, regional expenditures, and audit results. Financial performance is assessed through the independence ratio. Utilizing secondary data from Audit Reports of Provincial Government Financial Statements from 2021 to 2023, the study covers all 34 provinces selected through purposive sampling, resulting in 102 analysis units. Multiple linear regression using EViews version 13 reveals that local government size and regional expenditures harm financial performance, while balanced funds have a significant positive effect. Moreover, audit findings do not significantly influence financial performance. The analysis shows that increasing total assets does not guarantee better financial results due to ineffective asset management. The lack of correlation between audit findings and financial performance suggests that audit reports may not reliably indicate fiscal health. Policy recommendations emphasize the importance of efficient asset management, strategic utilization of balancing funds, and effective follow-up on audit recommendations to promote accountability and fiscal sustainability.
DIGITAL TRANSFORMATION AND SUSTAINABILITY: IS PEER-TO-PEER LENDING A SOLUTION? Efawati, Yen; Rinawati, Rinawati
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 8 No. 1 (2026): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v8i1.2754

Abstract

In emerging economies, understanding the interplay between digital transformation, peer-to-peer lending (P2P), and financial capability in shaping the sustainability of micro and small enterprises (MSEs) remains limited. This study examines how digital transformation influences business sustainability through a moderated-mediation model, with P2P lending as the mediator and financial literacy as the moderator. Drawing on the Resource-Based View (RBV) and the knowledge-based view, digital transformation is seen as a strategic intangible capability that enables firms to adapt and innovate. Using a quantitative approach, data were collected from 385 MSE owners in the greater Bandung area and analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM). Results show that digital transformation significantly enhances both P2P lending adoption and business sustainability. However, P2P lending, both directly and indirectly, does not contribute to sustainability unless supported by high financial literacy. In addition, financial literacy strengthens the indirect effect of digital transformation through P2P lending. Theoretically, this study integrates RBV and fintech perspectives within a moderated mediation framework. In practice, it highlights the need for MSEs to align digital adoption with financial capability development to ensure that fintech lending effectively contributes to long-term sustainability.
DETERMINANTS OF AUDIT REPORT LAG WITH AUDITOR SPECIALIZATION MODERATION Rahmawati, Aisyah; Hakim, Mohamad Zulman
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 8 No. 1 (2026): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v8i1.2772

Abstract

Audit report lag (ARL) poses a persistent problem within the property and real estate sector, as prolonged reporting timelines can compromise the relevance and reliability of financial disclosures for investors and other users. The purpose of this research is to analyze the impact of audit tenure, financial distress, audit fees, and company complexity on Audit Report Lag, with auditor specialization as a moderating variable. The study employs a quantitative research methodology using secondary data obtained from the annual financial statements of listed property and real estate companies in Indonesia for the period 2020-2024. The final sample comprises 32 firms, yielding 160 firm-year observations. Data analysis is conducted using multiple regression. Results show that audit tenure and company complexity have a significant negative effect on ARL, while financial distress and audit fees have no direct significant impact. Auditor specialization is found to moderate the effects of audit fees and company complexity on ARL, but not those of audit tenure or financial distress. These patterns are explained through Agency Theory and Signaling Theory, which respectively address supervisory alignment and informational signaling. The research concludes with recommendations for auditors, company executives, investors, and policymakers to foster timely and efficient financial reporting.
POST-PANDEMIC GOVERNANCE, FINANCE, AND INNOVATION IN INDONESIAN HEALTHCARE FIRM VALUE Astuti, Elly; Yusdita, Elana Era; Widianti, Putri; Kinanthy, Adynda Surya Aprilya; Lestari, Irma Wahyu; Wangi, Claratu
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 8 No. 1 (2026): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v8i1.2792

Abstract

This research examines the Indonesian healthcare sector's efforts to enhance efficiency and competitiveness through digital transformation, amid challenges such as limited service access and resource inequality. It highlights the importance of innovation and corporate governance, particularly gender diversity, as essential elements of corporate sustainability. The study investigates factors influencing firm value, specifically financial performance, governance mechanisms, and innovation. Using multiple linear regression, the findings indicate that profitability, capital structure, firm size, and institutional ownership positively affect corporate valuation. In contrast, the ratio of intangible assets used as a proxy for innovation shows a negative relationship, while liquidity and gender diversity do not have a significant impact. These results suggest that the economic benefits of digital innovation and diversity have not been fully recognized in market valuations, highlighting ongoing challenges in translating strategic initiatives into value. The research contributes to existing scholarship by reinforcing the roles of financial performance and corporate governance as key drivers of firm value, especially in the rapidly evolving digital transformation landscape of emerging economies.
THE MODERATING ROLE OF NON-DEBT TAX SHIELD ON PROFITABILITY DETERMINANTS Alifah, Diva Nur; Mukhibad, Hasan
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 8 No. 1 (2026): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v8i1.2794

Abstract

This study examines the effects of intellectual capital, working capital, and leverage on firm profitability, with non-debt tax shield as a moderating variable. Despite the expansion of national infrastructure development, profitability among construction firms remains uneven, as several firms continue to exhibit weak financial performance despite operating under similar industry conditions. This situation suggests that increased project availability does not automatically translate into improved profitability, highlighting potential inefficiencies in the use of internal resources and financial strategies. The analysis is conducted using unbalanced panel data and a Fixed Effects Model. The findings show that intellectual capital and working capital do not have a significant direct effect on profitability, while leverage positively influences profitability. Furthermore, the non-debt tax shield strengthens the relationships between intellectual capital and profitability, as well as between leverage and profitability, but weakens the effect of working capital on profitability. These results highlight the importance of tax-based internal mechanisms in shaping firm profitability.
DETERMINANTS OF TAX COMPLIANCE IN TRADITIONAL TEXTILE ENTERPRISES Utomo, Rochmad Bayu; Karista, Dina; Pratiwi, I Gusti Ayu Made Agung Mas Andiani; Pertiwi, Ni Luh Gde Ana
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 8 No. 1 (2026): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v8i1.2796

Abstract

Tax compliance among Micro, Small, and Medium Enterprises (MSMEs) is crucial to strengthening national fiscal capacity and supporting creative economies rooted in cultural heritage. Despite their significant economic contributions, traditional textile artisans in tourism-based villages often fall short in meeting tax obligations. This study explores how taxpayer awareness, knowledge, digital financial tools, and the quality of tax administration influence compliance behavior, with tax payment motivation examined as a mediating variable among MSMEs in Java and Bali. Utilizing a quantitative approach, data were collected via Likert-scale surveys and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results indicate that taxpayer knowledge, awareness, digital banking access, and service quality positively impact tax payment motivation. These factors, along with motivation, also contribute significantly to improved compliance. Tax payment motivation bridges internal and external drivers, reinforcing compliant behavior. The findings highlight the importance of implementing targeted tax education, enhancing service delivery, and expanding digital banking infrastructure to promote tax compliance and support the growth of culturally driven MSMEs.

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