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Riset Akuntansi (RISTANSI)
Published by Institut Teknologi dan Bisnis Asia Malang
ISSN : -     EISSN : 27752267     DOI : https://doi.org/10.32815/ristansi.v1i1
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
RISTANSI: Riset Akuntansi atau dikenal dengan nama RISTANSI, diterbitkan oleh Program Studi Akuntansi Institut Teknologi dan Bisnis Asia. RISTANSI terbit Dua Kali setahun yaitu Juni dan Desember yang membahas akuntansi keuangan, audit keuangan, Perpajakan, Perbankan, Pasar Modal, Akuntansi Syariah, dan Akuntansi Manajemen . RISTANSI menyediakan forum bagi akademisi dan praktisi untuk mengeksplorasi masalah dan merefleksikan praktik yang berkaitan dengan bidang akuntansi. RISTANSI adalah jurnal daring yang didedikasikan untuk publikasi artikel dari konseptual, teori, gagasan, tinjauan kritis dan/atau penelitian empiris yang berfokus pada bidang akuntansi. RISTANSI diterbitkan Dua Kali dalam Setahun, Juni dan Desember.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
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Search results for , issue "Vol. 4 No. 1 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 1, Juni 2023" : 7 Documents clear
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI Chusnul khotimah
RISTANSI: Riset Akuntansi Vol. 4 No. 1 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 1, Juni 2023
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v4i1.1124

Abstract

The purpose of this study was to examine the effect of profitability, liquidity, and asset structure on the capital structure of consumer goods industrial sector companies listed on the IDX for the 2019-2020 period. Profitability is calculated by return on equity (ROE), liquidity is calculated by current ratio (CR), asset structure and capital structure is calculated by debt to equity ratio (DER). The object of research is the consumer goods industry sector listed on the Indonesia Stock Exchange with a sample of 37 companies taken through purposive sampling. Hypothesis testing in this study was carried out using multiple regression analysis. The results of the study through the t test showed that profitability, liquidity had a significant effect on capital structure, while asset structure had no significant effect on capital structure.
E-SAMSAT: SARANA UNTUK MEMBANTU DAN MEMUDAHKAN WAJIB PAJAK MELAKUKAN PEMBAYARAN PAJAK KENDARAAN BERMOTOR Rina Rindiyani; Moh. Faisol
RISTANSI: Riset Akuntansi Vol. 4 No. 1 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 1, Juni 2023
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v4i1.1676

Abstract

The aims of this reseach to know the implementation of E-Samsat at the Sumenep District SAMSAT Office. The researcher uses the case study method by conducting interviews with five informants: one SAMSAT office employee and four motor vehicle taxpayers who use E-Samsat. To analyze the data using qualitative data analysis (Miles & Huberman). The results of this study state that the implementation of the use of E-Samsat is very helpful and makes it easier for taxpayers to make motor vehicle tax payments. Taxpayers don't need to stand in long queues, because they can make tax payments from anywhere, and at any time via E-Samsat. However, the biggest contribution to accessing E-Samsat is the internet network, so whether or not the network is stable affects the utilization of E-Samsat.
AKUNTANSI PERFILMAN : PERAN DALAM INDUSTRI PERFILMAN NUSANTARA Indra Lukmana Putra; Ditya Wardana; Chrismantya D. S. Nugroho
RISTANSI: Riset Akuntansi Vol. 4 No. 1 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 1, Juni 2023
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v4i1.1677

Abstract

This study focuses on identifying films as intangible assets using accounting perceptions Research is carried out as an industrial internship agenda that aims to reduce the Gap/distance between academics and practitioners, namely going directly into the industry to find out the obstacles they face. Film Accounting has an accounting role in the film industry. Film Accounting here aims to build a practical accounting concept in the Indonesian film industry as an industrial culture that continues to grow. This study uses a qualitative research design with a case study approach. Data collection was carried out on a primary and secondary basis with the subject of the Indonesian film industry. The results of this study indicate that the role of accounting is found in every stage of the film and different accounting practices are found in the film industry. One of them records film as an asset owned by a film entity. Several obstacles namely royalties, piracy and settlement can be completed as a film accountant role. The conclusion is that renewal and the active role of accountants in the film industry are needed in order to build and resolve the obstacles to the Indonesian film industry.
ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAHAN (PSAP) NO 13 TAHUN 2015 PADA PENYAJIAN LAPORAN KEUANGAN UNIT PELAYANAN TEKNIS DAERAH (UPTD) PUSKESMAS BAJULMATI DI KABUPATEN BANYUWANGI Ilma Faizah Wijiyono; Nurshadrina Kartika Sari; Wiwik Fitria Ningsih
RISTANSI: Riset Akuntansi Vol. 4 No. 1 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 1, Juni 2023
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v4i1.1688

Abstract

This research was conducted to analyze the application of the Statement of Government Accounting Standards Number 13 of 2015 to the Presentation of Public Health Center Financial Reports as a form of Public Service Agency. This research uses a qualitative method that is descriptive with a case study approach. This study uses in-depth interviews with each informant. The results showed that the Bajulmati Health Center had not implemented PSAP No.13 of 2015 properly and correctly. In its implementation, the presentation of the financial reports of the Bajulmati Health Center uses Banyuwangi Regent Regulation No. 40 of 2018, Banyuwangi Regency Regional Regulation No. 17 of 2107, and Regulation of the Minister of Health of the Republic of Indonesia No. 6 of 2022 in accordance with the directions of the Health Service.
PENGARUH KREDIBILITAS BANK, PERSEPSI KEMANFAATAN DAN PERSEPSI KEMUDAHAN APLIKASI PERBANKAN TERHADAP MINAT NASABAH MENGGUNAKAN LAYANAN BSI MOBILE DI BANK SYARIAH INDONESIA KCP PONOROGO SOETTA Nur Hayati; Ajeng Pipit Fitriani
RISTANSI: Riset Akuntansi Vol. 4 No. 1 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 1, Juni 2023
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v4i1.1720

Abstract

Customer interest is the desire to try the product and an interest arises in using and owning the product. Customer interest can be influenced by several factors including the bank's credibility, perceived usefulness and perceived convenience. Bank credibility is a form of customer trust in banking, the behavior of someone who believes their transactions and privacy are safely guarded by banks. Perceived usefulness is a person's subjective view if using an information technology can improve performance. Perceived convenience is the degree to which a person believes that using a system does not require much effort. This study uses a quantitative research approach using primary data obtained through interviews and distributing questionnaires. The population used in this study are customers who use the BSI Mobile application at Bank Syariah Indonesia KCP Ponorogo Soetta whose number is unknown. The sampling technique in this study used the Lemeshow formula with 100 respondents as the research sample. The data analysis method used in this study is multiple linear regression analysis. The results of this study indicate that: Bank credibility, perceived usefulness and perceived convenience partially and simultaneously have a significant effect on customers' interest in using BSI Mobile services at BSI KCP Ponorogo Soetta.
PENGARUH LITERASI KEUANGAN, ORIENTASI PASAR DAN INOVASI PRODUK TERHADAP KINERJA UMKM PADA PELAKU USAHA KULINER DI KOTA METRO Galia Intan Suri Mahardika; Angga Kurniawan; Elmira Febri Darmayanti
RISTANSI: Riset Akuntansi Vol. 4 No. 1 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 1, Juni 2023
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v4i1.1723

Abstract

This study aimed at analyzing financial literacy (1), market orientation (2), and product innovation (3) on the performance of small and medium enterprises (SMEs) in culinary business actors in Metro City. This type of research used quantitative research method. The data used in this research were primary data, data collection were distributed through questionnaires to culinary business actors as many as 980 respondents. The sampling technique in this study was in slovin formula and the research sample criteria in order to obtain a research sample was 98 respondents. The results showed that financial literacy had a positive and significant effects on small and medium enterprise (SME) performance, market orientation had a positive and significant effect on SME performance, and product innovation had a positive and significant effect on SME performance. Then, in the F test (model test) the results showed that financial literacy, market orientation and product innovation had positive effects on the performance of SMEs in culinary businesses in Metro City.
PENGARUH PELATIHAN AKUNTANSI, DAN LAMA USAHA TERHADAP PERENCANAAN DAN PENGGUNA INFORMASI AKUNTANSI PADA UMKM KECAMATAN LOWOKWARU KOTA MALANG Ayu Krisnawati; Linda Wahyu Widiastuti; Justita Dura; Mochamad Renaldi
RISTANSI: Riset Akuntansi Vol. 4 No. 1 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 1, Juni 2023
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v4i1.1746

Abstract

To determine the effect of accounting training, and length of business on the planning and use of accounting information in MSMEs in Lowokwaru sub-district, Malang City. The sampling technique was by distributing questionnaires, with a total sample of 97 respondents. The research method used is quantitative. with the help of the SPSS 25 application. The results showed that accounting training and length of business had an influence on the planning and use of accounting information in Lowokwaru District, Malang City. Future research is expected to use a broader and more comprehensive research sample.

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