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RATIO: Reviu Akuntansi Kontemporer Indonesia
Published by Universitas Muhammadiyah Purwokerto
ISSN : -     EISSN : 27460061     DOI : http://dx.doi.org/10.30595/ratio.v2i2.10373
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
RATIO: Reviu Akuntansi Kontemporer Indonesia journal is intended to be the journal for publishing articles reporting the results of research on accounting and business. RATIO: Reviu Akuntansi Kontemporer Indonesia journal invites manuscript submissions in any accounting and business related subjects and any research methodology that meet the standards established for publication in the journal. The primary, but not exclusive, audiences are academicians, graduate students, practitioners, and others interested in accounting and business research.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 43 Documents
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Islamic Financing and Economic Growth in Nigeria: The Moderating Role of Corruption Sadiq, Abdulkadir
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i1.28073

Abstract

This study examined the relationship between Total Islamic Financing and Economic growth of Nigeria, with a particular emphasis on the role of governance, proxied by control of corruption indicator of the Worldwide Governance Indicator’s Institutional Quality Index, which moderates the link. The growing significance of Islamic finance in developing nations has generated interest in its effectiveness under various institutional contexts, especially in economies marked by not a very strong governance and institutions. Notwithstanding the increasing prevalence of Islamic financial institutions in Nigeria, empirical research incorporating institutional quality remains scarce. This research aims to evaluate the extent to which total Islamic financing (TF) significantly impacts economic growth and whether governance quality, as indicated by control of corruption (CORR), affects this relationship. The research uses quarterly time series data from the first quarter of 2014 to the first quarter of 2024 and implements the Autoregressive Distributed Lag (ARDL) bounds testing method to identify both short-term and long-term relationships. Real GDP functions as the dependent variable, whereas TF, CORR, the exchange rate (EXR), and foreign direct investment (FDI) act as explanatory factors. Research indicates that Islamic finance significantly helps long-term economic growth, especially when corruption is adequately managed. In the short term, however, the impacts are ambiguous and contingent upon the lag structure of the variables. The interaction term (TF × CORR) is statistically significant alone in the long term, highlighting the significance of governance quality. The findings indicate that institutional reforms are crucial for optimizing the developmental impact of Islamic finance in Nigeria.
Localizing A Global Brand: Starbucks’s Marketing Strategy In China Huang, Qingyi
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 6 No. 2 (2025): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v6i2.28074

Abstract

With the acceleration of economic globalization, cultural integration and innovation across countries have become increasingly prominent. Coffee culture is also becoming more integrated into the consumption needs of the Chinese market. Since Starbucks entered China in 1998, its marketing strategy has achieved remarkable results, becoming a successful example of international brand localization. This paper aims to analyze the development of Starbucks in China and explore how it has adjusted its marketing strategies to achieve cultural localization, thereby establishing a firm foothold in the local market and becoming its most important overseas market after the United States. This study adopts a combination of literature review and comparative analysis methods, collecting a large amount of relevant research materials and applying SWOT analysis theory to identify the strengths, weaknesses, opportunities, and threats of Starbucks' marketing strategy. The findings indicate that Starbucks' success lies in its effective adaptation to Chinese consumer preferences, brand positioning, and cultural localization. However, challenges such as intensified market competition and market saturation still exist. This research aims to serve as a reference for other food and beverage companies seeking to enter emerging markets.
Is Digitalizaion Really Enchance SMEs Financial Performance? Empirical Evidence from Bangka Belitung Ridwan, Muhammad Qomaruddin; Wardhani, Rulyanti Susi; Bahri, Alim; Altin, Darus; Karmawan, Karmawan; Imro'ah, Alfiany Alim
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i1.28133

Abstract

This study examines the impact of digitalization on the financial performance of small and medium-sized enterprises (SMEs) by comparing key performance indicators—Return on Assets (ROA), Return on Equity (ROE), Total Asset Turnover (TATO), and Profit Margin (PM)—before and after digital adoption. Using a sample of 275 SMEs, descriptive statistics and Wilcoxon tests (paired and one-sample) were employed to evaluate changes in financial outcomes. The results indicate significant improvements in ROA, ROE, and PM following digitalization, while TATO remained stable, suggesting that digitalization’s benefits are most immediate in profitability rather than operational efficiency. These findings reinforce the role of digital tools as strategic enablers of SME performance, emphasizing their contribution to cost management, financial transparency, and market expansion. The study offers practical recommendations for SMEs and policymakers to accelerate digital transformation and highlights avenues for future research, including sector-specific analysis, longitudinal studies, and cross-country comparisons.
Implikasi Komparatif Penerapan PSAK 239 dan PSAK 109 terhadap Penyajian Intrumen Keuangan Emiten BEI Azhar, Muh.; Antong; Usman, Halim
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i1.28601

Abstract

This study aims to analyze the differences in financial instrument presentation when accounting standards are applied in different periods, namely the application of PSAK 71 (109) in 2017–2019 when PSAK 55 (239) was still effective, and the application of PSAK 55 (239) in 2020–2022 when PSAK 71 (109) was already in force. The method used is descriptive comparative with a simulation on the financial statements of PT Medco Energi Internasional Tbk for the 2017–2022 period. The results show that PSAK 71 produces higher allowance for impairment losses (CKPN), while trade receivables and other financial assets are lower compared to PSAK 55, due to the difference between the forward-looking Expected Credit Loss (ECL) and the reactive Incurred Loss Model (ILM). For derivative liabilities, no difference was found as both are measured at fair value through profit or loss. The implication highlights that the change in standards mainly affects the presentation of financial assets, while derivative liabilities remain relatively unaffected
Analisis Flypaper Effect : Dampak PAD dan DAU Terhadap Kemandirian Keuangan Daerah Provinsi Sulawesi Selatan Imran, Reski Pormadinah; Usman, Halim; Sultan
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i1.28608

Abstract

The Purpose of this study is to examine how Regional Original Revenue (PAD) and General Allocation Fund (DAU) affect Regional Finance Independence. Additionally, it seeks to determine whether the Flypaper Effect phenomenon is present among South Sulawesi Province’s district and city goverments between 2020 and 2024. There is a knowledge gap on the true effect of PAD and DAU on local fiscal autonomy, as evidenced by the conflicting findings of earlier studies on fiscal decentralization in indonesia about the connection between intergovernmental transfer and regional fiscal performance. Panel data regression analisis was used in a quantitative manner. The TKKD data base and the DJPK portal of the ministry of finance provided secondary data. In order to identifity the Flypaper Effect, the study was conducted in two stages : first, to ascertain how PAD and DAU affected regional spending; second, to evaluate their influence on regional financial independence. Greater local revenue improves fiscal capasity and lessens reliance on central transfer, according to the findings, which show that PAD has a positive and significant impact on regional financial independence. DAU, on the other hand, has a negligible and smaller impact on regional spending, indicating that payments from the federal government are becoming less important in influencing local fiscal policy. This study offers policy suggestions for enhancing local financial sustainability as well as actual proof of South Sulawesi’s increasing fiscal independence.
Analisis Kinerja Pemerintah Daerah Menggunakan Data Envelopment Analysis (DEA) dalam Perspektif Audit Kinerja Bandaso, Mutmainna Sarita; Junaidi; Rahmawati
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i1.28609

Abstract

This research analyzes the performance of local governments in Luwu Raya using the Data Envelopment Analysis (DEA) method from a performance audit perspective. With input variables such as Budget Realization Reports, the number of Civil Servants and Public Service Units, and output variables like Economic Growth and poverty rates, DEA is used to measure the relative efficiency between Decision Making Units (DMUs), in this case, local governments in the Greater Luwu area. The research results show that most local governments have been able to manage resources efficiently, leading to significant economic growth and a decrease in poverty rates. This indicates that budget allocation, optimization of civil servant performance, and the role of public service units contribute significantly to achieving regional development goals. This finding also shows that the DEA approach can be an effective tool in supporting performance audits, as it is able to provide an objective overview of local governments' success in achieving the principles of economy, efficiency, and effectiveness (value for money). This research is expected to strengthen the literature on public sector performance evaluation while providing practical recommendations for both central and local governments to maintain and improve the positive achievements that have been made
Analisa Tingkat Literasi Keuangan dan Sumber Daya Manusia dalam Meningkatkan Manajemen Keuangan UMKM melalui Kinerja Keuangan Mirela, Dea; Junaedi; Riyanti
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i1.28681

Abstract

This study focuses on exploring how financial ability and human resource quality influence the financial performance of MSMEs, both directly and indirectly thru financial management as a mediating variable. This study applied a quantitative method survey approach with emphasis on primary data from questionnaires distributed to 125 MSME actors. Data analysis employed SPSS statistics with a multiple linear regression model and the sobel mediation test. The research the results show that financial literacy and human resource quality Provides a positive and meaningful contribution to financial performance. Financial management acts as a partialintervening variabel, strengthening the influence of financial literacy and human resources on financial performance. This investigation implies that improving financial ability and the quality of human resources, supported by good financial management practices, can enhance the financial performanceofSMEs.
Peran Profitabilitas Dalam Memoderasi Pengaruh Debt Covenant, Insentif Pajak, Dan Institutional Ownership Terhadap Konservatisme Akuntansi Lydya; Riswandari, Ernie
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i1.28779

Abstract

Accounting conservatism is an important principle to present financial statements with caution, especially in uncertain economic conditions. However, its application still raises various pro and con arguments. The purpose of this study is to determine the effect of debt covenants, tax incentives, and institutional ownership on accounting conservatism which will be moderated by profitability. This study uses secondary data form financial reports of consumer non-cylicals sector companies listed on the Indonesia Stock Exchange in 2020-2023. The sample was selected using purposive sampling method with moderated regression analysis. The results found that debt covenants and tax incentives have a negative effect on accounting conservatism, institutional ownership has no effect on accounting conservatism, profitability has a positive effect on accounting conservatism, and profitability succeeded in strengthening the negative effect of debt covenants on accounting conservatism, but profitability didn’t succeed in moderating the effect of tax incentives and institutional ownership on accounting conservatism.
The Influence Of Motivation And Social Support On The Decision To Work Abroad Puspita, Happy; Habiburrahman; Haninun
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i1.29972

Abstract

This study aims to analyze the influence of motivation and social support on the decision to work abroad among Generation Z in Pasir Sakti District, East Lampung Regency. The increasing number of Generation Z choosing to work abroad indicates the presence of internal and external factors that affect work decision-making. This study uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to 115 Generation Z respondents currently working abroad. The data analysis techniques used include descriptive statistical analysis and multiple linear regression analysis, with hypothesis testing through t-tests, F-tests, and the coefficient of determination. The results of the study show that motivation has a positive and significant effect on the decision to work abroad. Social support is also proven to have a positive and significant effect on the decision to work abroad. Simultaneously, motivation and social support have a significant effect on Generation Z's decision to work abroad, with motivation being the most dominant variable. These findings indicate that the decision to work abroad is influenced not only by economic factors but also by internal drives and social environmental support. This research provides important implications for local governments and relevant stakeholders in designing accompaniment policies and strengthening human resources so that labor migration is carried out consciously, safely, and sustainably.
The Influence Of Leadership And Work Discipline On The Performance Of Employees At The Department Of Transportation, South Lampung Regency Djuanda; Habiburahman; Haninun
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i1.29974

Abstract

Employee performance is a key factor in the success of government agencies in providing effective public services. Leadership and work discipline are considered two important variables that play a role in improving the performance of the apparatus. This study aims to analyze the influence of leadership and work discipline on the performance of employees at the South Lampung Regency Transportation Office, both partially and simultaneously. The study uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to employees and analyzed using multiple linear regression. The results of the study show that leadership has a positive and significant effect on employee performance, contributing 30.6%. Work discipline also has a positive and significant effect on employee performance, contributing 44.1%. Simultaneously, leadership and work discipline have a significant impact on employee performance, contributing 57.3%. This finding indicates that improving the quality of supportive leadership and consistently applying work discipline can optimally enhance employee performance. Therefore, government institutions need to strengthen effective leadership practices and structured work discipline systems to improve the quality of public service.

Page 4 of 5 | Total Record : 43

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