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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. 5 No. 1 (2024): RISTANSI: Riset Akuntansi, Volume 5, Nomor 1, Juni 2024" : 7 Documents clear
PENGARUH RASIO PROFITABILITAS, RASIO AKTIVITAS, INVESTMENT OPPORTUNITY SET, DAN KEBIJAKAN DIVIDEN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2017-2021 Azhari, Anggun; HP, Agustin; Sari, Nurshadrina Kartika
RISTANSI: Riset Akuntansi Vol. 5 No. 1 (2024): RISTANSI: Riset Akuntansi, Volume 5, Nomor 1, Juni 2024
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v5i1.1819

Abstract

This study aims to analyze the influence of the variable profitability ratios, activity ratios, Investment Opportunity Set (IOS) and dividend policy on profit growth with sector manufacturing companies consumer non cyclicals as an object of research. This research was conducted over a period of five years, from 2017 to 2021 with a total sample of 14 companies. Sampling in this study using the technique purposive sampling and data were analyzed using multiple linear regression analysis. The results showed that partially the profitability ratio, activity ratio, Investment Opportunity Set (IOS) has no effect on profit growth while the dividend policy variable has an effect on profit growth. Simultaneously variable profitability ratios, activity ratios, Investment Opportunity Set (IOS), and dividend policy has an influence on profit growth.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN INDEKS LQ45 DI BEI PERIODE 2018-2022 Astika, Binar; Astuti, Diana Dwi; Haifa, Haifa
RISTANSI: Riset Akuntansi Vol. 5 No. 1 (2024): RISTANSI: Riset Akuntansi, Volume 5, Nomor 1, Juni 2024
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v5i1.1825

Abstract

The purpose of this study is to analyze the influence of asset structure, company size, profitability, business risk, and liquidity on capital structure, using companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) as the research objects. This research was conducted over five consecutive years, from 2018 to 2022, involving 16 companies selected through purposive sampling. The analysis method used is multiple linear regression. The results of the study indicate that, partially, asset structure, business risk, and liquidity significantly influence capital structure, while company size and profitability do not have a significant effect on capital structure. Simultaneously, asset structure, company size, profitability, business risk, and liquidity significantly influence capital structure.
ANALISIS PENGELOLAAN DANA DESA DI DESA BALUNG KULON Ningtias, Putri Marta; Kusuma, Dedi Wijaya; Ningsih, Wiwik Fitria
RISTANSI: Riset Akuntansi Vol. 5 No. 1 (2024): RISTANSI: Riset Akuntansi, Volume 5, Nomor 1, Juni 2024
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v5i1.1827

Abstract

This study aims as follows: (1) Evaluation of accountability and transparency in the management of village funds for the development of Balung Kulon Village, Jember Regency. (2) To accelerate village development, reduce the difference between urban and rural areas, and encourage the community to actively participate in making development decisions in Balung Kulon Village, Jember Regency. The author uses qualitative methods and uses qualitative descriptive data analysis in this study. The author collects data by interviews, literature study, and documentation with snowball sampling technique. The results of the study show that Balung Kulon village funds are managed in accordance with Permendagri No. 20 of 2018. This research is an important part of research on village funds and can help increase transparency and accountability in the management of village fun/ds. By analyzing the policies, procedures and management practices of village funds, this research can find problems or problems that may exist in the system and provide suggestions for improving transparency, accountability and better governance.
ANALISIS SISTEM PENGGAJIAN KARYAWAN PERUMDA LT KABUPATEN MAGETAN Ningtias, Yurisa Dwi Aprilia; Trifananta, Stely Aulia; Yusdita, Elana Era
RISTANSI: Riset Akuntansi Vol. 5 No. 1 (2024): RISTANSI: Riset Akuntansi, Volume 5, Nomor 1, Juni 2024
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v5i1.2181

Abstract

The research was conducted with the aim of analyzing the employee payroll system at Perumda LT Magetan Regency. The data analysis technique in this research uses descriptive qualitative methods. The data collection method uses interview and documentation techniques. The results of this research conclude that the Perumda LT employee payroll system is running quite well and effectively, but there are weaknesses in manual attendance which is less effective, making it possible for fraud to occur and errors in the employee payroll system.
MARKET VALUE ADDED (MVA), NILAI TUKAR RUPIAH, DAN LABA AKUNTANSI TERHADAP RETURN SAHAM PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BEI Murniati, Aniek
RISTANSI: Riset Akuntansi Vol. 5 No. 1 (2024): RISTANSI: Riset Akuntansi, Volume 5, Nomor 1, Juni 2024
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v5i1.2212

Abstract

This research aims to examine the impact of Market Value Added (MVA), the rupiah exchange rate, and accounting profits on stock returns for telecommunications companies listed on the Indonesia Stock Exchange (BEI). MVA serves as a measure of the market value added by the company, reflecting its contribution to shareholder wealth. Additionally, the rupiah exchange rate, linked to macroeconomic conditions, can affect the financial performance of companies. The study also investigates the influence of accounting profits on stock returns, highlighting the significance of financial information in investment decision-making. An in-depth analysis of these factors is expected to provide valuable insights into the determinants of stock performance for telecommunications firms in the Indonesian capital market.
EVOLUSI TEORI FRAUD DAN RELEVANSINYA TERHADAP STRATEGI PENCEGAHAN KORUPSI DANA DESA Fauziah, Satya
RISTANSI: Riset Akuntansi Vol. 5 No. 1 (2024): RISTANSI: Riset Akuntansi, Volume 5, Nomor 1, Juni 2024
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v5i1.2266

Abstract

The purpose of this research is to review the evolution of fraud theory and to describe the relationship between the evolution of fraud theory and the formulation and implementation of strategies for preventing village fund corruption. This study uses a qualitative research method with a literature review approach from various references related to the topic being studied. The evolution of fraud theory began with the discovery of the concept of white-collar crime. From this concept, fraud theory first emerged in 1953 and has continued to develop over time until 2021. The fraud theories that have been discovered can be used by the District/City Inspectorate to formulate and implement strategies for preventing village fund corruption so that the strategies applied can be more effective in preventing village fund corruption.
KETIKA INDEPENDENSI MENJADI TOLAK UKUR KUALITAS AUDIT Fauziyah, Tias Rahmi
RISTANSI: Riset Akuntansi Vol. 5 No. 1 (2024): RISTANSI: Riset Akuntansi, Volume 5, Nomor 1, Juni 2024
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v5i1.2269

Abstract

This study emphasizes that an auditor's independence can support the outcomes of the audit report, thereby serving as a benchmark for audit quality. The type of research used is qualitative research with a literature review approach by seeking information through books, journals, and other literature. The research findings reveal several approaches to measuring audit quality, including process quality, result quality, and follow-up quality. Result and process oriented approaches are better able to illustrate how auditors perform their work to achieve a measurable audit quality. Auditor independence is divided into three aspects: independence in fact, independence in appearance, and independence in expertise or competence. The higher independence of an auditor, the more it can enhance the quality of the audit performed. Audit standards emphasize not only the importance of independence in conducting audits but also the aspects of appearance and the reality of that independence.

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