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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 10 Documents
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Search results for , issue "Vol. 6 No. 1 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 1, Juni 2025" : 10 Documents clear
IMPLEMENTASI SISTEM KEUANGAN DESA (SISKEUDES) DALAM MENUNJANG PERWUJUDAN AKUNTABILITAS DAN TRANSPARANSI LAPORAN KEUANGAN DESA WRINGINREJO KECAMATAN GAMBIRAN KABUPATEN BANYUWANGI Ningrum, Arni Tia; Handayani, Yuniorita Indah; Ningsih, Wiwik Fitria
RISTANSI: Riset Akuntansi Vol. 6 No. 1 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 1, Juni 2025
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v6i1.2288

Abstract

This study aims to examine the implementation and impact of the Village Financial System (Siskeudes) in supporting transparency and accountability in the financial reporting of Wringinrejo Village, Gambiran Subdistrict, Banyuwangi Regency. A qualitative approach was used, relying on primary and secondary data collected through observation, interviews, and documentation. Informants in this research included the Village Head, Village Secretary, and the Heads of Finance, Planning, and Administration. A purposive sampling technique was employed to select informants. The findings indicate that the implementation of Siskeudes has been effective, fostering coordination among village officials in managing finances transparently and accountably. Although there were minor challenges, such as limited understanding of the application, these were manageable by the village administration. Overall, the use of Siskeudes has had a positive impact by making financial management and reporting more practical, secure, and efficient.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN SAK EMKM PADA PENYUSUNAN LAPORAN KEUANGAN UMKM KABUPATEN JEMBER Nata, Istiknaful Aulia; Astuti, Diana Dwi; Ningsih, Wiwik Fitria
RISTANSI: Riset Akuntansi Vol. 6 No. 1 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 1, Juni 2025
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v6i1.2294

Abstract

The rapid advancement of time and technology has significantly impacted the existence of Micro, Small, and Medium Enterprises (MSMEs). However, MSMEs still face certain limitations, such as the tendency to mix personal and business finances. This study aims to evaluate the influence of implementing the SAK EMKM (Financial Accounting Standards for MSMEs) in the preparation of MSME financial statements, both partially and simultaneously. The research population consisted of 79,460 MSMEs, and a random sampling technique was used to select 100 respondents. A quantitative approach was employed in this study. The findings indicate that business scale and financial literacy do not have a significant partial effect on the implementation of SAK EMKM. On the other hand, accounting and financial statement understanding, human resource quality, and MSME actors' readiness show a partial influence on the application of SAK EMKM in preparing financial reports. However, when considered simultaneously, business scale, accounting and financial statement understanding, financial literacy, human resource quality, and the readiness of MSME actors all influence the implementation of SAK EMKM in the preparation of MSME financial statements.
FED FUND RATE DAN FLUKTUASI HARGA MINYAK: SEBUAH PENGUJIAN HERDING BEHAVIOR PADA PASAR SAHAM SYARIAH INDONESIA Syafrina, Adelia Dwi; Ningtyas, Mega Noerman
RISTANSI: Riset Akuntansi Vol. 6 No. 1 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 1, Juni 2025
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v6i1.2458

Abstract

With a focus on the Jakarta Islamic Index (JII), this study attempts to analyze how herding behavior is affected by changes in the Fed Fund Rate (FFR) and the oil price in the Indonesian Sharia stock market from 2019 to 2024. The sampling technique was purposive, by selecting 15 companies that were consistently included in the JII throughout the study period. Daily data was analyzed using regression method to identify the relationship between these variables and herding behaviour, which was measured using Cross-Sectional Absolute Deviation (CSAD). The results show that FFR significantly drives the herding behaviour phenomenon, where an increase in FFR tends to trigger an increase in herding in the Islamic stock market. In contrast, oil price fluctuations do not encourage the phenomenon of herding behaviour. This study concludes that US monetary policy through FFR is an important external factor influencing investor behaviour in Indonesia's Islamic stock market. However, the influence of oil prices tends to be more complex and requires further study
CSR DAN KESEJAHTERAAN LOKAL : STUDI PADA RASIO UPAH PEGAWAI PEMULA DAN PEMBERDAYAAN MANAGER LOKAL PT PERTAMINA (PERSERO) 2020-2023 Wahyu Mustika Rani; Alvyola Permata Yussanto; Puji Handayati; Makaryanawati
RISTANSI: Riset Akuntansi Vol. 6 No. 1 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 1, Juni 2025
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v6i1.2491

Abstract

This study aims to analyze the contribution of PT Pertamina (Persero) Corporate Social Responsibility (CSR) to local economic welfare using Global Reporting Initiative (GRI) indicators EC5 (ratio of entry-level employee wages to Regional Minimum Wage) and EC6 (representation of local labor in managerial positions). The research uses a qualitative approach with a case study method, analyzing secondary data from PT Pertamina (Persero) 2020-2023 sustainability report. The sampling technique was carried out purposively on data relevant to the GRI indicators. The results showed that PT Pertamina (Persero) has not been transparent in reporting the ratio of entry-level wages to the UMR and the proportion of local managers in operational areas. This imbalance reflects the need to strengthen local workforce empowerment policies and pay equity as part of CSR strategies. The research conclusion confirms the importance of increasing the transparency of remuneration policies and optimizing the involvement of local communities in strategic positions to support the sustainability of company operation and socio-economic development
PERAN AKUNTANSI MANAJEMEN TERHADAP KINERJA UMKM Nur Diana Kholidah SM; Yulani, Farah Siska; Handayati, Puji; Makaryanawati
RISTANSI: Riset Akuntansi Vol. 6 No. 1 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 1, Juni 2025
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v6i1.2505

Abstract

This scoping review aims to map existing research related to the implementation of management accounting on the performance of MSMEs. The importance of implementing management accounting on the performance of MSMEs needs to be increased both in terms of resources and support from the government. This review refers to five stages, namely: 1) looking for research questions; 2) identify relevant research; 3) selection of articles; 4) data mapping; and 5) compile, summarize and report the results. The time range of the article is 2014-2024. The results of these observations reveal that most research recognizes the role of management accounting in improving the performance of MSMEs. However, there is still the application of management accounting, especially for small and developing MSMEs. Therefore, it is hoped that this research can provide broader insight into the importance of implementing management accounting in the performance of MSMEs.
PENINGKATAN KEPATUHAN PAJAK MELALUI DIGITALISASI: EFEKTIVITAS E-FILING DAN E-BILLING DI KPP PRATAMA SIDOARJO SELATAN Rohmiatun, Erlyna Tri; Rosyida, Riska Ainur; Khoiroh, Fastabiqul
RISTANSI: Riset Akuntansi Vol. 6 No. 1 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 1, Juni 2025
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v6i1.2615

Abstract

Digital transformation of taxation through the implementation of e-filing and e-billing has contributed to increasing tax compliance, reducing administrative burdens, and improving taxpayer experience at KPP Pratama Sidoarjo Selatan. This study uses a qualitative approach with a case study design and semi-structured interview techniques with individual taxpayers and MSMEs. The results show that ease of use of digital systems can increase compliance, but its effectiveness is influenced by the level of digital literacy, access to technology, and trust in system security. The main challenges include low digital literacy among elderly taxpayers, limited technical assistance, and system instability during peak reporting periods. This study emphasizes the importance of strengthening cybersecurity, increasing digital literacy, and integrating new technologies such as AI and blockchain to support an efficient, secure, and inclusive tax system.
PROFITABILITAS DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK DENGAN CAPITAL INTENSITY SEBAGAI MODERATING Arwa El Zahra; Zuraidah
RISTANSI: Riset Akuntansi Vol. 6 No. 1 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 1, Juni 2025
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v6i1.2616

Abstract

This  research  endeavor  seeks  to  delve  into  two  pivotal  aspects:  initially,  it  seeks  to  assess  how  profitability  and  liquidity  correlate  with  tax agressiveness,  and  secondarily,  it  aims  to  explore  the  mediating  influence  of  capital  intensity  on  the  interplay  between  profitability,  liquidity,  and  tax agressiveness.  The  study  centers  on  the  mining  firms  listed  on  the  IDX,  harnessing  their  financial  records  from  2014  to  2023  as  the  cornerstone  for  data  analysis.  Through  a  strategic  sampling  method,  a  subset  of  10  companies  was  identified  for  the  study.  The  analytical  tools  employed  were  multiple  linear  regression  and  multivariate  regression  analysis,  executed  via  Eviews  12  software.  The  findings  indicate  that  profitability  has  a  notable  impact  on  tax  agressiveness,  whereas  liquidity  shows  a  detrimental,  albeit  non-statistically  significant,  effect.  Notably,  capital  intensity  does  not  serve  as  a  mitigating  factor  in  the  relationship  between  profitability,  liquidity,  and  tax  agressiveness.
OPTIMALISASI MANAJEMEN PERSEDIAAN DENGAN EOQ, ROP, DAN SAFETY STOCK Ardianto, Ferri; Wardana, Ditya
RISTANSI: Riset Akuntansi Vol. 6 No. 1 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 1, Juni 2025
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v6i1.2622

Abstract

Inventory management is a very important factor to be applied to retail companies. This is because merchandise inventory is a major component in operational activities. There are various inventory management methods that can be applied, including the Economic Order Quantity (EOQ), Reorder Point (ROP), and Safety Stock methods. This study aims to analyze the optimization of inventory management using the EOQ, ROP, and Safety Stock values at the company “ASK,” in order to determine the optimal and efficient amount of inventory to avoid stock outs and overstock. This research is a type of quantitative descriptive research. The population used in this study is the inventory of merchandise at the company “ASK.”, from this population a sample was taken in the form of 2x1.5mm 50m extrana nym cable. The data used is primary data which includes information about the inventory of 2x1.5mm 50m extrana nym cable during August - November 2024. The data that has been collected is then analyzed by applying the Economic Order Quantity (EOQ), Reorder Point (ROP), and Safety Stock methods. The results obtained are EOQ of 595.04 meters with an order frequency of 13 times in one period, a reorder point (ROP) of 770.8 meters, and a safety stock of 513.5 meters.
NILAI PERBANKAN: PERSPEKTIF ASET DAN LIABILITY MANAGEMENT DENGAN KINERJA KEUANGAN mulyaningtyas, mulyaningtyas
RISTANSI: Riset Akuntansi Vol. 6 No. 1 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 1, Juni 2025
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v6i1.2677

Abstract

This research focuses on the value of banking entities from the perspective of asset liability management, considering financial performance as an intervening variable among banks listed on the IDX between 2022 and 2023. This quantitative study used purposive sampling to select 28 banks that had experienced consecutive profits during the study period. The data were then processed using linear regression and the Sobel test. The results show that asset liability management through financial performance does not affect firm value. 
ANALISIS PENGUATAN EKONOMI HALAL SEBAGAI PILAR UTAMA DALAM PENINGKATAN KINERJA UKM SEKTOR HALAL Dura, Justita; Bukhori, Mohammad; Octaviola Rosanti, Nabila
RISTANSI: Riset Akuntansi Vol. 6 No. 1 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 1, Juni 2025
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v6i1.2689

Abstract

This study aims to analyze the factors influencing halal sector SMEs in Indonesia in adopting halal certification, as well as to formulate strategies for strengthening the halal ecosystem. A purposive sampling technique was used to select 120 halal SMEs in Malang City as the sample. A mixed-methods approach was employed, combining Structural Equation Modeling-Partial Least Squares (SEM-PLS) to examine SME owners' behavior toward halal certification and Analytic Network Process (ANP) to develop strategies for strengthening the halal ecosystem. The findings indicate that understanding business value chains and applying subjective Islamic standards play a crucial role in driving the halal certification process. However, there remains room for improvement, particularly in education and understanding of the certification process. The study concludes that enhancing literacy and implementing adaptive policies that respond to SME needs are essential to strengthening and developing a sustainable halal economic ecosystem in Indonesia.

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