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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 99 Documents
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THE EFFECT OF DOMINANT RISK MANAGEMENT COMPONENTS IN ASSET-LIABILITY MANAGEMENT ON THE FINANCIAL PERFORMANCE OF COMMERCIAL BANKS IN INDONESIA Nindyan Permata Sari; Lidya Septiani Silaban; Farah Margaretha Leon
RISTANSI: Riset Akuntansi Vol. 7 No. 1 (2026): RISTANSI: Riset Akuntansi, Volume 7,Issue 1, May 2026
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v7i1.2860

Abstract

This study aims to investigate the effect of bank size, leverage, capital adequacy ratio, interest rate risk, liquidity risk, and credit risk on financial performance. This study focuses on banks listed on the Indonesia Stock Exchange and analyzes financial statements from 2020 to 2024. Purposive sampling was used to select 38 banks for this study. Eviews 9.0 was used for panel data regression analysis. The results show that bank size, capital adequacy ratio, and liquidity risk have a significant positive effect, while credit risk has a significant negative impact. Interest rates and leverage have no effect. This implies that to maintain their financial success in the face of changing economic conditions, banks need to implement efficient risk management.
LITERATURE REVIEW: THE IMPLEMENTATION OF GREEN TAX IN INDONESIA FROM THE PERSPECTIVE OF ACCOUNTING AND SUSTAINABLE FISCAL POLICY Astri Andaresta Darmanto; Vania Adeline Endrawati; Josephine Kurniawati Tjahjono
RISTANSI: Riset Akuntansi Vol. 7 No. 1 (2026): RISTANSI: Riset Akuntansi, Volume 7,Issue 1, May 2026
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v7i1.2871

Abstract

This study explores how environmental taxation (green tax) is implemented and reported in Indonesia, particularly in relation to sustainable fiscal policy and tax-related accounting practices. Adopting a qualitative descriptive literature review, the research synthesizes insights from national and international publications on green taxation, green accounting, and environmentally oriented fiscal frameworks. The review highlights that green taxes play a dual role: they act as economic tools for internalizing negative externalities and function as fiscal mechanisms to support long-term environmental financing. Although Indonesia has taken initial steps through the introduction of carbon taxation, several challenges remain, including regulatory gaps, institutional readiness, and the absence of explicit accounting standards governing environmental tax treatment. From an accounting perspective, integrating green taxes into both financial and sustainability reporting frameworks is crucial to enhancing transparency, accountability, and fiscal effectiveness. Overall, the study underscores the need for stronger alignment among fiscal policy, green accounting practices, and corporate governance to advance environmentally sustainable economic development.
CHALLENGES AND SOLUTIONS OF TECHNOLOGY IN FINANCIAL RECORDING SMEs: SYSTEMATIC LITERATURE REVIEW Sri Hastutik; Dian Rokhmawati; Rachma Yuliana; Mohammad Dullah
RISTANSI: Riset Akuntansi Vol. 7 No. 1 (2026): RISTANSI: Riset Akuntansi, Volume 7,Issue 1, May 2026
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v7i1.2881

Abstract

This study aims to identify the difficulties faced by SMEs in financial record-keeping and to explain the role of technology as a solution. The method used is a Systematic Literature Review (SLR) by examining Scopus-indexed articles from 1957-2023. The synthesis results reveal six main obstacles, namely technical-operational, resource-based, regulatory and standards, management and strategy, technology and innovation, as well as financial-economic. The most prominent technological solutions include standard training and education, implementation of accounting information systems and IT support, adoption of cloud accounting, use of accounting software or applications, and integration of technology into accounting management strategies. Another significant finding is the still limited discussion of financial data security strategies for SMEs, even though digitalization of financial records increases the risk of data breaches, cyberattacks, and loss of business information. This study concludes that SMEs need to adopt financial record-keeping technology that is efficient, affordable, user-friendly, and secure, accompanied by increased accounting literacy and relevant policy support.
ANALYSIS OF PROFIT INCREASE THROUGH OPTIMISATION OF PRODUCTION COSTS AND SELLING PRICE OF EUCHEMA COTTONII SEAWEED Alamsa Alam; Mappa Panglima Banding; Riyans Ardiansyah; Herman Herman; Olivia Pamilangan Andi’lolo
RISTANSI: Riset Akuntansi Vol. 7 No. 1 (2026): RISTANSI: Riset Akuntansi, Volume 7,Issue 1, May 2026
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v7i1.2921

Abstract

This study aims to analyze financial statements and evaluate the financial performance of PT Sebatik Jaya Mandiri, a seaweed (Eucheuma cottonii) export company, using financial ratio analysis. This research employs a descriptive quantitative approach with financial statement analysis techniques including horizontal analysis, vertical analysis, and financial ratio calculations. Data were obtained from the company's 2025 financial reports, encompassing the statement of financial position, income statement, and operational data. The analysis results indicate that the company demonstrates healthy financial performance with a gross profit margin of 39% relative to sales revenue. Profitability ratio analysis reveals that the company is capable of generating adequate profits from total assets and equity, with competitive return rates. The company's financial structure shows a good balance between the use of equity and external financing in supporting operational activities. These findings support signaling theory, which emphasizes the importance of accurate financial information in stakeholder decision-making. The company is recommended to maintain financial reporting transparency and enhance operational efficiency through more optimal production cost control. This study contributes by integrating financial ratio-based financial statement analysis in the seaweed industry, which has rarely been examined from a financial accounting perspective.
RISK-DRIVEN PROFITABILITY IN INDONESIAN LISTED BANKS: CAPITAL, LIQUIDITY, AND CREDIT ROLE Fatimah Ladiza Nuradhelia Anugrah; Maria C. Widiastuti
RISTANSI: Riset Akuntansi Vol. 7 No. 1 (2026): RISTANSI: Riset Akuntansi, Volume 7,Issue 1, May 2026
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v7i1.2924

Abstract

Objective of this study is to investigate the key factors influencing bank profitability. The research utilizes a group of banks listed on the Indonesia Stock Exchange within a defined observation timeframe. employing panel data analysis methods for data processing. According to Ma’aji et al. (2025) The results indicate that various internal bank factors have differing effects on profitability. This study underscores the significance of effective financial management in making sure of the stability and profitability of banking institutions. It aims to evaluate the influence of key determinants, including bank capital, credit risk, liquidity risk, bank size, loan growth, and operational efficiency, on bank profitability. The analysis is based on a sample of banks listed on the Indonesia Stock Exchange over the 2020–2024 period, utilizing a panel data regression model. The empirical findings demonstrate that bank capital exerts a positive and statistically significant effect on profitability, indicating that a stronger capital base enhances a bank’s capacity to generate returns. Conversely, efficiency is observed to have a significant negative impact, implying that higher levels of inefficiency adversely affect financial performance. Meanwhile, credit risk, liquidity risk, bank size, and loan growth do not exhibit a statistically significant relationship with bank profitability.
ENVIRONMENTAL AUDIT: AN COMPANY’S OBLIGATION OR NECESSITY Moh. Faisol; Nur Fadjrih Asyik; Wahidahwati
RISTANSI: Riset Akuntansi Vol. 7 No. 1 (2026): RISTANSI: Riset Akuntansi, Volume 7,Issue 1, May 2026
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v7i1.2928

Abstract

This article aims to explore the position of environmental auditing from the perspective of a corporate obligation or need. The method used is a conceptual study based on an analysis of the underlying theory of environmental audits in companies. The results of the analysis and study stated that (1) environmental audits are seen as a corporate obligation that must be fulfilled both legally and morally; and (2) environmental audits are a need for the company's "strategic role" in the context of sustainability for competitive advantage. However, making environmental audits a necessity is more profitable. Because companies do not just conduct environmental audits symbolically but make them a necessity that enables them to build sustainable competitive advantages through efficiency, innovation, and a positive image. This study implies that symbolic activities carried out by companies will not provide value or competitiveness in the long term but will only serve to drop obligations.
ACCOUNTING ARTISTIC RENAISSANCE IN THE DIGITAL-RENEWABLE ERA Indra Lukmana Putra; Mochammad Junus; Nur Imamah; Rosy Aprieza Puspita Zandra; Rully Aprilia Zandra
RISTANSI: Riset Akuntansi Vol. 7 No. 1 (2026): RISTANSI: Riset Akuntansi, Volume 7,Issue 1, May 2026
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v7i1.2938

Abstract

Transformation of digital technologies, distinctive nature of artistic practices, and urgency of transition toward renewable energy introduce new conceptual challenges to accounting practices. Research examines how technology-mediated art curation, within the context of organizational governance and renewable energy projects, disrupts conventional accounting practices and broadens meaningful of accountability. Interpretive qualitative approach is employed through critical literature analysis and documentary studies of technology-based art curation practices, data visualization, and performative representations that foreground issues of value, sustainability, and accountability in the renewable energy sector. Thematic analysis is used to identify conceptual patterns interrelate accounting, art, technology, and energy. Findings demonstrate that art curation functions as an alternative form of accounting capable of representing the economic, social, and ecological value complexities of renewable energy in more narrative and reflective ways, while digital technologies amplify this disruptive capacity through visual and interactive experiences that move beyond static financial reports. Study reveals new insights showing that the integration of art, technology, and renewable energy contexts drives a shift toward multiple-narrative, more humanistic, and sustainability-oriented models of accountability. Main conclusion emphasizes that accounting should be understood as a social and cultural practice that is adaptive and responsive to environmental concerns and energy transition dynamics.
DESIGNING A FINANCIAL ACCOUNTING INFORMATION SYSTEM SPREADSHEET-BASED Zewindra Zai; Anton; Erli Suroningsih
RISTANSI: Riset Akuntansi Vol. 7 No. 1 (2026): RISTANSI: Riset Akuntansi, Volume 7,Issue 1, May 2026
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v7i1.2964

Abstract

This study aims to design an integrated accounting information system based on spreadsheets to support the process of recording transactions and preparing financial statements at CV Sukses Maju Jaya. The primary challenge identified is that transaction recording remains manual, resulting in less accurate and unstructured financial information. The research method used is descriptive qualitative with a Research and Development (R&D) approach. The results indicate that the system is able to automate the accounting cycle from journal entries to financial statements, including ledger, trial balance, income statement, statement of changes in equity, and statement of financial position. The system improves efficiency, accuracy, and supports better decision-making.
MORAL AND SPIRITUAL DETERMINANTS OF WHISTLEBLOWING INTENTION AMONG ISLAMIC ACCOUNTING STUDENTS Luluk Musfiroh; Dewi Rahmawati
RISTANSI: Riset Akuntansi Vol. 7 No. 1 (2026): RISTANSI: Riset Akuntansi, Volume 7,Issue 1, May 2026
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v7i1.2977

Abstract

This study aims to examine the moral and spiritual determinants of whistleblowing intention among sharia accounting students by analyzing the roles of the bystander effect, individual morality, and religiosity. This study adopts a quantitative approach with an associative design, utilizing primary data gathered through Likert-scale questionnaires and examined using multiple linear regression analysis. The findings reveal that the bystander effect does not significantly affect whistleblowing intention, indicating that situational factors are no longer the main drivers of ethical decision-making. In contrast, individual morality and religiosity exert a positive and significant influence, with religiosity emerging as the most dominant factor. These findings highlight a paradigm shift from situational-driven behavior to value-driven behavior, where ethical decisions are more influenced by the internalization of moral values and spiritual awareness rather than social environmental pressures. In conclusion, whistleblowing intention is primarily shaped by internal values, emphasizing that strengthening morality and religiosity is essential in fostering the courage to report wrongdoing.

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