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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. 2 (2024): RISTANSI: Riset Akuntansi, Volume 5, Nomor 2, Desember 2024" : 7 Documents clear
ANALISIS PERBANDINGAN TINGKAT KEPATUHAN WAJIB PAJAK SEBELUM DAN SESUDAH PENERAPAN PROGRAM PENGUNGKAPAN SUKARELA (STUDI KASUS PADA WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA JEMBER) Fitri, Ayu Ningratul; Dimyati, Muhaimin; Sari, Nurshadrina Kartika
RISTANSI: Riset Akuntansi Vol. 5 No. 2 (2024): RISTANSI: Riset Akuntansi, Volume 5, Nomor 2, Desember 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.v5i2.1839

Abstract

This study aims to examine the differences in taxpayer compliance levels before and after the implementation of the Voluntary Disclosure Program, focusing on moral obligations, timely reporting, taxpayer honesty, tax understanding, and tax penalties at the KPP Pratama Jember. The sample consists of 100 respondents selected using purposive sampling. Data were collected through questionnaires and analyzed using validity, reliability, normality, homogeneity tests, paired T-test, and ANOVA. The results reveal significant differences in taxpayer compliance levels between the periods before and after the implementation of the program across all factors examined. Additionally, simultaneous analysis indicates that these factors collectively influence taxpayer compliance. This study supports the Compliance Theory and the Theory of Planned Behavior, highlighting that incentives, penalties, and taxpayers’ positive attitudes toward taxation are key factors in improving compliance. These findings provide strategic implications for enhancing the effectiveness of tax policies in the future.
PENGARUH ASIMETRI INFORMASI, KUALITAS AUDIT, KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN DI BEI PERIODE 2018-2022 Nurhafifah, Nurhafifah; Sari, Nurshadrina Kartika; Ningsih, Wiwik Fitria
RISTANSI: Riset Akuntansi Vol. 5 No. 2 (2024): RISTANSI: Riset Akuntansi, Volume 5, Nomor 2, Desember 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.v5i2.1844

Abstract

This study aims to analyze the effect of information asymmetry, audit quality, audit committee and firm size on earnings management. The object of this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sample selection used a purposive sampling method, so that a total of 32 bank companies were obtained. The research method used is a quantitative approach to the method of analysis, namely multiple linear regression analysis with dummy variables. The results of this study indicate that (1) information asymmetry and audit quality have no effect on earnings management (2) audit committee and firm size have an effect on earnings management. Simultaneously, information asymmetry, audit quality, audit committee and firm size have an influence on earnings management.
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PENJUALAN PADA UD MANDIRI KARYA TEKNIK CABANG JEMBER Yulianto, Teguh Setiawan; Astuti, Diana Dwi; Ningsih, Wiwik Fitria
RISTANSI: Riset Akuntansi Vol. 5 No. 2 (2024): RISTANSI: Riset Akuntansi, Volume 5, Nomor 2, Desember 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.v5i2.1898

Abstract

This research was conducted to analyze the application of sales accounting information systems at UD.Mandiri Karya Teknik, Jember Branch. This research uses a qualitative method that is descriptive with a case study approach. This study uses in-depth interviews with each informant. The research results show that UD. Mandiri Karya Teknik, Jember Branch has implemented a sales accounting information system that is good but relatively simple. The recording of cash receipts and disbursements has used a system so that managers can make decisions easier. However, the notes received by the admin section tend to be simple with manual writing by marketing. This is an obstacle for admins in scanning reports into books or inputting them into the system.
PERAN LABA KOTOR, AKTIVITAS OPERASIONAL, AKTIVITAS INVESTASI, DAN AKTIVITAS PENDANAAN ARUS KAS TERHADAP RETURN SAHAM Wardana, Ditya; Fauziah, Satya
RISTANSI: Riset Akuntansi Vol. 5 No. 2 (2024): RISTANSI: Riset Akuntansi, Volume 5, Nomor 2, Desember 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.v5i2.2183

Abstract

This research aims to analyze the effects of gross profit, and cashflow activity on stock returns by taking the population of this study, namely consumer goods companies listed on the Indonesia Stock Exchange in 2018-2019. In order to find 30 organizations that fit the criteria for the research sample, a purposive sampling method was utilized in the sampling process. SPSS is used for data analysis, including multiple regression and hypothesis testing. Based on the results of analysis and hypothesis testing, it was found that (1) gross profit did not affect stock returns, so the first hypothesis was rejected; (2) stock returns are unaffected by cash flow from operating activities, so the second hypothesis is rejected; (3) Investing activity cash flows have an impact on stock returns, so the third hypothesis is accepted; (4) sock returns are unaffected by cash flows from financing activities, so the fourth hypothesis is rejected. An rise in investment cash flow will entice more investors to participate, which will raise demand for the company and drive up stock prices.
MAKNA UPACARA NYELAMAK DILAOK SEBAGAI ASET BUDAYA (STUDI FENOMENOLOGI) Lestari, Intan Dwi
RISTANSI: Riset Akuntansi Vol. 5 No. 2 (2024): RISTANSI: Riset Akuntansi, Volume 5, Nomor 2, Desember 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.v5i2.2271

Abstract

This study aims to understand the meaning of assets in the Nyelamak Dilaok Ceremony from an accounting perspective using a qualitative approach with phenomenological methodology. This approach enables an in-depth exploration of experiences and cultural meanings associated with the ceremony. Data were collected through in-depth interviews, participant observation, and field notes, and analyzed using phenomenological methods to identify patterns in participants' perceptions of the ceremony. The findings reveal that the Nyelamak Dilaok Ceremony is a cultural asset with value in cultural, spiritual, and community sustainability contexts. These insights provide a deeper understanding of the significance of the ceremony as part of cultural heritage and its relevance to accounting. The study highlights the role of culture in community life and the importance of appreciating the cultural values of traditional practices. The findings are expected to serve as a foundation for managing and preserving significant cultural heritage for the communities involved.
STRUKTUR MODAL, CURRENT RATIO, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN ROA SEBAGAI MODERATING Herlambang, Albert; Pakpahan, Effendy; Rahmi, Namira Ufrida
RISTANSI: Riset Akuntansi Vol. 5 No. 2 (2024): RISTANSI: Riset Akuntansi, Volume 5, Nomor 2, Desember 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.v5i2.2293

Abstract

The purpose of this research is to study and analyze the influence of capital structure, current ratio, and company size on company value with return on assets as a moderating variable in food and beverage businesses listed on the Indonesia Stock Exchange from 2019 to 2023. This quantitative research uses documentation method. 39 food and beverage companies listed on the Indonesia Stock Exchange are the subjects of this research. The purposive sampling method was used to select 17 companies for this research. Data analysis was carried out using moderation analysis using the SPSS analysis program. The results show that 1) capital structure has a negative effect on firm value, 2) current ratio has a positive effect on firm value, 3) firm size has a negative effect on firm value, 4) return on assets can moderate the effect of capital structure on firm value, 5) return on assets can moderate the effect of the current ratio on firm value, 6) return on assets can moderate the effect of firm size on firm value.
ANALISIS DINAMIKA BAGI HASIL DEPOSITO MUDHARABAH, SUKU BUNGA DAN INFLASI TERHADAP JUMLAH DEPOSITO MUDHARABAH PADA PT. BANK MUAMALAT INDONESIA (2018-2023) Manzilah, Audiatul; Suprihadi, Suprihadi
RISTANSI: Riset Akuntansi Vol. 5 No. 2 (2024): RISTANSI: Riset Akuntansi, Volume 5, Nomor 2, Desember 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.v5i2.2311

Abstract

This study aims to analyze the impact of Mudharabah deposit profit-sharing rates, conventional bank interest rates, and inflation on the Mudharabah deposit amount at PT. Bank Muamalat Indonesia from 2018 to 2023. Using a quantitative approach with secondary data from financial reports, the study employed multiple linear regression analysis. The sample consists of quarterly financial data from 2018 to 2023, totaling 24 observations. The results show that while the profit-sharing rate has no significant effect on Mudharabah deposits, the interest rate has a significant positive impact. Inflation does not significantly affect the Mudharabah deposit amounts. This study globally reveals the dynamics of Mudharabah deposits, there by aiding in formulating strategies to enhance the competitiveness of Islamic banks.

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