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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. 2 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 2, Desember 2023" : 7 Documents clear
MAKNA LABA BAGI PELAKU USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) rohmatunnisa, layly dwi
RISTANSI: Riset Akuntansi Vol. 4 No. 2 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 2, Desember 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.v4i2.1680

Abstract

Penelitian ini mencoba untuk mengetahui persepsi laba dan pemicu dalam pembentukan mindset atau pola pikir pengusaha UMKM terhadap laba. Jenis penelitian yang dilakukan merupakan penelitian kualitatif dengan menggunakan studi fenomenologi, dimana masih adanya sesuatu yang perlu diungkap dalam dari suatu masalah yang masih memiliki makna tersembunyi. Peneliti menggunakan data primer dan data sekunder, data primer adalah data yang diperoleh secara langsung dari informan melalui wawancara secara langsung, wawancara ini dilakukan dengan menggunakan metode semi-structured interview (wawancara semi terstruktur). Data primer dalam penelitian ini merupakan 2 pengusaha UMKM alat dan bahan banguanan. Hasil penelitian memberikan makna bahwa laba tidak selalu hanya berupa keuntungan yang besar, namun cukup dengan adanya perputaran modal yang akan digunakan lagi untuk modal produksi berikutnya demi kelangsungan usaha dan pengembangan dari usaha. Laba menurut pengusaha UMKM di Blitar ini dipicu oleh semangat pengusaha untuk lebih mengembangkan usaha bisnisnya dengan mengedepankan kepercayaan konsumen dalam setiap pesanan.
ANALISIS MANAJEMEN RISIKO PEMBIAYAAN LAYANAN BERBASIS JAMAAH PADA BMT NU JAWA TIMUR CABANG WULUHAN JEMBER Sari, Novita; Handayani, Yuniorita Indah; Ningsih, Wiwik Fitria
RISTANSI: Riset Akuntansi Vol. 4 No. 2 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 2, Desember 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.v4i2.1743

Abstract

Tujuan pada penelitian ini adalah untuk menganalisis penerapan manajemen risiko pembiayaan berbasis jamaah pada Koperasi Simpan Pinjam Pembiayaan Syariah pada BMT NU Jawa Timur Cabang Wuluhan Jember. Jenis penelitian yaitu penelitian kualitatif dengan teknik pengambilan sampel yang digunakan adalah teknik snowball sampling. Metode penelitian dengan cara pengumpulan data observasi, wawancara, dokumentasi. Metode analisa yang digunakan yaitu reduksi data, penyajian data dan verifikasi data. Hasil penelitian pada BMT NU Jawa Timur Cabang Wuluhan Jember telah menerapkan manajemen risiko dalam pembiayaan lasisma. Kesimpulan penelitian ini yaitu BMT NU dalam meminimalisir risiko dengan melakukan survey kelayakan nasabah, wawancara, keputusan pembiayaan, proses pencairan, dan controlling. BMT NU tidak menerapkan adanya collateral dalam pembiayaan lasisma, tetapi hanya menggunakan analisis 4C yaitu (Character, Capacity, Capital, Condition of Economy).
PENGARUH AUDIT INTERNAL, SISTEM PENGENDALIAN MANAJEMEN, GAYA KEPEMIMPINAN, KAPABILITAS SUMBER DAYA MANUSIA, TOTAL QUALITY MANAGEMENTDALAM MEWUJUDKAN GOOD GOVERNANCE PADA BADAN PUSAT STATISTIK KABUPATEN JEMBER Adelia, Arin Putri; Astuti, Diana Dwi; Rachmawati, Lia
RISTANSI: Riset Akuntansi Vol. 4 No. 2 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 2, Desember 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.v4i2.1831

Abstract

This study aims to determine the effect of internal audit, management control system, leadership style, human resource capability, and total quality management in realizing good governance at the Central Bureau of Statistics of Jember Regency. The population of this study was employees of the Jember Regency Central Bureau of Statistics. The population of this research object is 42 people. The sampling technique used in this study was a Saturated Sample so a sample of 42 people was obtained. The data collection method used in this study was by distributing questionnaires. The data analysis method used is Multiple Linear Regression Analysis. The results of this study indicate that internal audit, management control systems, leadership styles, human resource capabilities, and total quality management simultaneously influence the realization of good governance at the Central Bureau of Statistics of Jember Regency. Partially, human resource capabilities are influential in realizing good governance. Meanwhile, internal audit, management control systems, leadership style, and total quality management have no partial effect on realizing good governance at the Central Bureau of Statistics of Jember Regency.
PENGARUH BIAYA OPERASIONAL, BIAYA PRODUKSI DAN PENJUALAN TERHADAP LABA BERSIH Rozi, Ainur; Bahri, Syaiful
RISTANSI: Riset Akuntansi Vol. 4 No. 2 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 2, Desember 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.v4i2.2017

Abstract

The study aims to analyze the effect of operating costs, production costs and sales on net profit. Net profit is the profit obtained from the amount of income deduction with tax withholding expenses. The research population is manufacturing entities in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange in 2019-2021. Non probability sampling technique with purposive sampling method with total data 57. Multiple regression analysis is a research data analysis technique. The results showed that operating costs negatively affect net income, meaning that high operating costs have an effect on reducing the value of net profit. Production costs do not affect net profit and sales have a positive effect on net income. Future research is expected to enlarge the scope of observations so that the results obtained are more general and applicable to many business sectors.
PENGARUH CURRENT RATIO, NET PROFIT MARGIN, TOTAL ASSET TURNOVER DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI Oktavia, Diana; Andarsari, Pipit Rosita
RISTANSI: Riset Akuntansi Vol. 4 No. 2 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 2, Desember 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.v4i2.2018

Abstract

This study aimed to analyze the impact of the current ratio, net profit margin, total asset turnover, and debt to equity ratio on stock prices in food and beverage companies listed on the IDX during the 2021-2022 period. The study's population included 39 food and beverage companies listed on the IDX during the same period. A purposive sampling technique was employed to select the research sample, resulting in the inclusion of 16 companies that met the specified criteria. To test the research hypotheses, multiple regression analysis was conducted. The findings revealed that the current ratio, net profit margin, total asset turnover, and debt to equity ratio had no significant influence on stock prices.
MENGUNGKAP ALASAN WAJIB PAJAK MENGIKUTI PROGRAM PENGUNGKAPAN SUKARELA Susiyana, Eka; Faisol, Moh.
RISTANSI: Riset Akuntansi Vol. 4 No. 2 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 2, Desember 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.v4i2.2036

Abstract

PPS is an opportunity given by the state to tax amnesty participants in accordance with UU number 11 of 2016 who have not disclosed all net assets in a statement letter and provides an opportunity for individual taxpayers to disclose net assets that have not been reported in the 2020 annual tax return obtained from 2016 to 2020. This study aims to reveal the reasons why taxpayers follow PPS. This research method is a case study with documentary data type and primary data with interview and documentation techniques, where researchers conduct interviews with six informants. The data analysis techniques used in this study are data reduction, data presentation and conclusion drawing by testing the validity of data using triangulation techniques. The result of this study is that taxpayers follow PPS for the first reason, get the opportunity to declare assets and avoid sanctions; second, to have the opportunity to uncover treasures that have not been properly revealed; Third, comfort and guaranteed protection of property. The implication of the results of this study is that policies in the field of taxation such as TA and PPS become one of the alternatives in increasing compliance and awareness of taxpayers and maximizing tax revenue for the state.
POTRET NILAI-NILAI KEARIFAN LOKAL DI BALIK PRAKTIK AKUNTANSI OLEH PEDAGANG TAKJIL Thalib, Mohamad Anwar; Mohamad, Anggun Fitra N.; Ijini, Amelia; Ibahim, Khairunnisa
RISTANSI: Riset Akuntansi Vol. 4 No. 2 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 2, Desember 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.v4i2.2072

Abstract

The objective of this study is to portray the cultural values inherent in the accounting practices of takjil traders. Employing an Islamic paradigm with an Islamic ethnomethodology approach, the research reveals three accounting practices: firstly, capital accounting based on the values of mutual assistance, known locally among the Gorontalo people as huyula, sharing, and gratitude.

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