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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 73 Documents
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PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN BADAN USAHA SEKTOR AGRIKULTUR DAN PERTAMBANGAN DI INDONESIA Patricia Cindy Libisono; Rizky Eriandani
RISTANSI: Riset Akuntansi Vol. 2 No. 2 (2021): RISTANSI: Riset Akuntansi, Volume 2, Nomor 2, Desember 2021
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1115.047 KB) | DOI: 10.32815/ristansi.v2i2.815

Abstract

This research was conducted to examine the impact of CSR on financial performance of Agriculture and Mining Sector in Indonesia using four measurements, such as Value-added, Profitability, Market, and Growth. This research use secondary data of 256 samples collected from company’s annual reports and financial reports. The data then processed with IBM SPSS Statistic 25. The result of this research indicates a positive impact of CSR on VAM and PM, but indicates a negative impact of CSR on MM and GM. Future suggestions are to expand the samples of the research, use different measures and variables. Penelitian ini dilakukan untuk meneliti pengaruh dari CSR terhadap kinerja keuangan Badan Usaha sektor Agrikultur dan Pertambangan di Indonesia menggunakan empat macam pengukuran, seperti Nilai Tambah, Profitabilitas, Pasar, dan Pertumbuhan. Data sekunder dari 256 sampel diperoleh dari laporan tahunan dan laporan keuangan Badan Usaha. Data tersebut kemudian diolah menggunakan IBM SPSS Statistic 25. Setelah dilakukan penelitian, didapatkan bahwa CSR berpengaruh terhadap VAM dan PM, namun CSR tidak berpengaruh terhadap MM dan GM. Rekomendasi untuk penelitian selanjutnya adalah memperbanyak sektor dan sampel yang digunakan, serta menggunakan pengukuran dan variabel yang berbeda.
PENGARUH DEBT TO EQUITY RATIO, CASH RATIO DAN DIVIDEND PAYOUT RATIO TERHADAP HARGA SAHAM LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Olivia Dewanti
RISTANSI: Riset Akuntansi Vol. 3 No. 1 (2022): RISTANSI: Riset Akuntansi, Volume 3, Nomor 1, Juni 2022
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v3i1.1000

Abstract

This study aims to determine and analyze the effect of debt to equity ratio, cash ratio and dividend payout ratio on stock prices. The research method used is quantitative. A total of 54 sample data were determined by purposive sampling method. data analysis technique using multiple linear regression analysis. The results of the t test show that the independent variables debt to equity ratio, cash ratio and dividend payout ratio have no significant effect on stock prices, because LQ45 Company is a company that is highly trusted by the public so that information from DER, CR and DPR will not affect investment decisions.
PENGARUH KESADARAN WAJIB PAJAK, SOSIALISASI PAJAK, PENERAPAN E-FILING, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Putri Noer Fadhilah; Nyimas Wardatul Afiqoh
RISTANSI: Riset Akuntansi Vol. 3 No. 1 (2022): RISTANSI: Riset Akuntansi, Volume 3, Nomor 1, Juni 2022
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v3i1.1002

Abstract

This study aims to determine the Effect of Taxpayer Awareness, Tax Socialization, Implementation of e-Filing, and Tax Sanctions on Individual Taxpayer Compliance. This study used 88 respondents. This research approach uses a quantitative approach, the source of data in this study is primary data and the type of data is subject data. Using multiple linear regression analysis method. Hypothesis testing was carried out using the F test and t test to determine the effect of the independent variable on the dependent variable. The results of this study indicate that the taxpayer awareness variable has a positive and significant effect on individual taxpayer compliance, the tax socialization variable has a positive and significant effect on individual taxpayer compliance, the application of e-filing has no effect on individual taxpayer compliance, and tax sanctions. does not affect the compliance of individual Taxpayers.
MAKNA LABA BAGI PERSPEKTIF PETANI Kiky Zulkifli
RISTANSI: Riset Akuntansi Vol. 3 No. 1 (2022): RISTANSI: Riset Akuntansi, Volume 3, Nomor 1, Juni 2022
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v3i1.1010

Abstract

This study intends to find out how the meaning of profit for farmers. Through this research, it is expected to find a suitable concept in applying accounting knowledge in the agribusiness sector. The type of research used in this study is a qualitative research. This qualitative approach reveals a unique meaning of accounting as understood by farmers. Therefore, to be able to carry out deepening activities on an entity, namely by using phenomenology. Based on the results of research conducted, farmers actually already understand the importance of an accounting practice in determining the profit and loss of their business activities. However, farmers have difficulty in compiling a good and correct financial report so that they never know how much profit for sure in each planting period. This is due to the lack of knowledge of accounting practices and the low level of education of farmers in carrying out the process of recording financial statements properly and correctly according to applicable standards. The recording carried out by farmers is only a "simple" record, namely cash in and cash out for reminders from farmers.
“DIILA O’ONTO BO WOLU-WOLUWO” (POTRET DISTRIBUSI KEUNTUNGAN OLEH PEDAGANG DI WARUNG MAKAN GORONTALO) Mohamad Anwar Thalib; Nurahmi Tiara; Miftahur Rizkah; Sulis Lia Syamsudin
RISTANSI: Riset Akuntansi Vol. 3 No. 1 (2022): RISTANSI: Riset Akuntansi, Volume 3, Nomor 1, Juni 2022
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v3i1.1041

Abstract

This study aims to reveal the use of profits by food stall entrepreneurs in Gorontalo. The informant determination technique used in this research is purposive sampling. The informants in this research are three food stall entrepreneurs. The type of method used in this research is qualitative. The results show that restaurant traders used a portion of the profits they earned for charitable activities such as giving alms, sharing food, and free basic necessities. The conclusion of this research is that traders use/distribute profits from selling not only to fulfill personal interests, but also to do charity in the form of helping people in need. In the culture of the Gorontalo people, parents (the elders) often give advice about these charitable activities through the expression diila o'onto bo wolu-woluwo/invisible but present. This research provides benefits regarding the presence of the concept of profit accounting based on the value of local wisdom of the Gorontalo community.
POLA PERILAKU PELAKU USAHA DALAM PENGHINDARAN KEWAJIBAN PAJAK (TAX AVOIDANCE) Layly Dwi Rohmatunnisa'
RISTANSI: Riset Akuntansi Vol. 3 No. 1 (2022): RISTANSI: Riset Akuntansi, Volume 3, Nomor 1, Juni 2022
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v3i1.1063

Abstract

The existence of Micro, Small and Medium Enterprises (MSMEs) is expected to be able to contribute to state revenues through the tax sector. The purpose of this study was to determine the profile of the poultry business, the meaning of tax compliance for poultry businesses, tax avoidance behavior in poultry businesses, and to find out the efforts to overcome tax avoidance behavior in business actors. poultry in Blitar Regency. This research is a qualitative research or naturalistic paradigm using an interpretive paradigm through Husrell's transcendental phenomenological approach. The results of the study found that the tax compliance of poultry businesses in Blitar Regency was very low. This is due to the view that the tax rate is too large, namely the rate of 0.5% multiplied by turnover per year.
PROSEDUR PENANGANAN KREDIT BERMASALAH PADA PT.BPR SERANG (PERSERODA) CABANG KASEMEN Dabella Yunia; Kurniasih Dwi Astuti; Rika Destri Wulansari
RISTANSI: Riset Akuntansi Vol. 3 No. 1 (2022): RISTANSI: Riset Akuntansi, Volume 3, Nomor 1, Juni 2022
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v3i1.1075

Abstract

A bank will not be separated from the problem of non-performing loans. The non-performing loans have a negative impact on both parties, namely for the bank and also for the debtor. The pliers method used in this study is a descriptive method. Researchers convey research results from direct observations in the field. The results of the observations show that the factors that cause non-performing loans at PT BPR Serang (Perseroda) Kasemen Branch are in the form of internal factors from the bank, internal factors from the debtor, and also external factors that are beyond expectations. Efforts to rescue non-performing loans (NPL) are in the form of rescheduling, re-conditioning, and realignment. During the COVID-19 pandemic, PT BPR Serang (Perseroda) Kasemen Branch carried out credit rescue by using the credit restructuring method, which was in accordance with OJK regulations regarding the stimulus for the impact of the spread of the COVID-19 virus for affected communities.
PENGARUH LABA AKUNTANSI, ARUS KAS OPERASI, DAN NILAI BUKU EKUITAS TERHADAP HARGA SAHAM (STUDI PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA) Wa Ode Irma Sari; Ditya Wardana
RISTANSI: Riset Akuntansi Vol. 3 No. 1 (2022): RISTANSI: Riset Akuntansi, Volume 3, Nomor 1, Juni 2022
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v3i1.1138

Abstract

This research aims to verify and analyze the correlation between Accounting Profit, Operating Cash Flow, and Book Value of Equity Against to Stock Prices. Causal associative is this type of research with a population of manufacturing companies on Food and Beverage Companie sub-sector listed on the IDX from 2017-2019. Pusposive sampling is a sampling technique used as many as 36 samples. Documentation technique is the data collection method used, multiple linear regression analysis is the analytical tool used. The results of this study exhibit that Accounting Profit and Operating Cash Flow have not show any influence on Stock Prices. Meanwhile, the book value of equity has an effect on stock prices.
PENGARUH LIKUIDITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI Khusnul Khasanah; Nyimas Wardatul Afiqoh
RISTANSI: Riset Akuntansi Vol. 3 No. 2 (2022): RISTANSI: Riset Akuntansi, Volume 3, Nomor 2, Desember 2022
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v3i2.1159

Abstract

This research aims to analyze the effect of liquidity, leverage, and firm size on tax avoidance with independent commissioners as moderating variables. The research population is basic and chemical industrial companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling technique used purposive sampling technique which resulted in a sample of 70 data. The source of the research data is secondary data, namely the company's annual financial report data from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. Data analysis used moderated regression with the absolute difference value method. The results of this study indicate that liquidity and firm size affect tax avoidance, while leverage has no effect on tax avoidance. Furthermore, the moderating results show that the independent commissioners cannot moderate (weaken) the effect of liquidity, leverage, and firm size on tax avoidance.
BAGAIMANA ADAPTASI SISTEM KERINGANAN PEMBAYARAN PT JASA RAHARJA MADIUN SAAT COVID-19? Selvia Angger Sari; Supri Wahyudi Utomo; Elana Era Yusdita
RISTANSI: Riset Akuntansi Vol. 3 No. 2 (2022): RISTANSI: Riset Akuntansi, Volume 3, Nomor 2, Desember 2022
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v3i2.1185

Abstract

This study aims to determine the application system for IWKBU payment relief and the implementation of the tax relief system during the pandemic for taxpayers for 3 months to ease the payment of SWDKLLJ at PT Jasa Raharja (Persero) Madiun Branch Representative Office during the Covid-19 period. The type of research used is descriptive qualitative, researchers conducted interviews with informants, namely employees of PT Jasa Raharja (Persero) Madiun Branch. The results of this research are Jasa Raharja Madiun employees that income during this pandemic is very low, as well as a system of asking for waivers for PO Buses and a 3 month tax relief system is applied for taxpayers because with the pandemic the community's economy is declining and the PO Bus cannot operate. Then the JR-Ku application can make payments easier and can be more effective and efficient in time.

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