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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 AUDIT INTERNAL, SISTEM PENGENDALIAN MANAJEMEN, GAYA KEPEMIMPINAN, KAPABILITAS SUMBER DAYA MANUSIA, TOTAL QUALITY MANAGEMENTDALAM MEWUJUDKAN GOOD GOVERNANCE PADA BADAN PUSAT STATISTIK KABUPATEN JEMBER Arin Putri Adelia; Diana Dwi Astuti; Lia Rachmawati
RISTANSI: Riset Akuntansi Vol. 4 No. 2 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 2, Desember 2023
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v4i2.1831

Abstract

This study aims to determine the effect of internal audit, management control system, leadership style, human resource capability, and total quality management in realizing good governance at the Central Bureau of Statistics of Jember Regency. The population of this study was employees of the Jember Regency Central Bureau of Statistics. The population of this research object is 42 people. The sampling technique used in this study was a Saturated Sample so a sample of 42 people was obtained. The data collection method used in this study was by distributing questionnaires. The data analysis method used is Multiple Linear Regression Analysis. The results of this study indicate that internal audit, management control systems, leadership styles, human resource capabilities, and total quality management simultaneously influence the realization of good governance at the Central Bureau of Statistics of Jember Regency. Partially, human resource capabilities are influential in realizing good governance. Meanwhile, internal audit, management control systems, leadership style, and total quality management have no partial effect on realizing good governance at the Central Bureau of Statistics of Jember Regency.
PENGARUH BIAYA OPERASIONAL, BIAYA PRODUKSI DAN PENJUALAN TERHADAP LABA BERSIH Ainur Rozi; Syaiful Bahri
RISTANSI: Riset Akuntansi Vol. 4 No. 2 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 2, Desember 2023
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v4i2.2017

Abstract

The study aims to analyze the effect of operating costs, production costs and sales on net profit. Net profit is the profit obtained from the amount of income deduction with tax withholding expenses. The research population is manufacturing entities in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange in 2019-2021. Non probability sampling technique with purposive sampling method with total data 57. Multiple regression analysis is a research data analysis technique. The results showed that operating costs negatively affect net income, meaning that high operating costs have an effect on reducing the value of net profit. Production costs do not affect net profit and sales have a positive effect on net income. Future research is expected to enlarge the scope of observations so that the results obtained are more general and applicable to many business sectors.
PENGARUH CURRENT RATIO, NET PROFIT MARGIN, TOTAL ASSET TURNOVER DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI Diana Oktavia; Pipit Rosita Andarsari
RISTANSI: Riset Akuntansi Vol. 4 No. 2 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 2, Desember 2023
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v4i2.2018

Abstract

This study aimed to analyze the impact of the current ratio, net profit margin, total asset turnover, and debt to equity ratio on stock prices in food and beverage companies listed on the IDX during the 2021-2022 period. The study's population included 39 food and beverage companies listed on the IDX during the same period. A purposive sampling technique was employed to select the research sample, resulting in the inclusion of 16 companies that met the specified criteria. To test the research hypotheses, multiple regression analysis was conducted. The findings revealed that the current ratio, net profit margin, total asset turnover, and debt to equity ratio had no significant influence on stock prices.
MENGUNGKAP ALASAN WAJIB PAJAK MENGIKUTI PROGRAM PENGUNGKAPAN SUKARELA Eka Susiyana; Moh. Faisol
RISTANSI: Riset Akuntansi Vol. 4 No. 2 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 2, Desember 2023
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v4i2.2036

Abstract

PPS is an opportunity given by the state to tax amnesty participants in accordance with UU number 11 of 2016 who have not disclosed all net assets in a statement letter and provides an opportunity for individual taxpayers to disclose net assets that have not been reported in the 2020 annual tax return obtained from 2016 to 2020. This study aims to reveal the reasons why taxpayers follow PPS. This research method is a case study with documentary data type and primary data with interview and documentation techniques, where researchers conduct interviews with six informants. The data analysis techniques used in this study are data reduction, data presentation and conclusion drawing by testing the validity of data using triangulation techniques. The result of this study is that taxpayers follow PPS for the first reason, get the opportunity to declare assets and avoid sanctions; second, to have the opportunity to uncover treasures that have not been properly revealed; Third, comfort and guaranteed protection of property. The implication of the results of this study is that policies in the field of taxation such as TA and PPS become one of the alternatives in increasing compliance and awareness of taxpayers and maximizing tax revenue for the state.
POTRET NILAI-NILAI KEARIFAN LOKAL DI BALIK PRAKTIK AKUNTANSI OLEH PEDAGANG TAKJIL Mohamad Anwar Thalib; Anggun Fitra N. Mohamad; Amelia Ijini; Khairunnisa Ibahim
RISTANSI: Riset Akuntansi Vol. 4 No. 2 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 2, Desember 2023
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v4i2.2072

Abstract

The objective of this study is to portray the cultural values inherent in the accounting practices of takjil traders. Employing an Islamic paradigm with an Islamic ethnomethodology approach, the research reveals three accounting practices: firstly, capital accounting based on the values of mutual assistance, known locally among the Gorontalo people as huyula, sharing, and gratitude.
ANALISIS SISTEM PENGGAJIAN KARYAWAN PERUMDA LT KABUPATEN MAGETAN Yurisa Dwi Aprilia Ningtias; Stely Aulia Trifananta; Elana Era Yusdita
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 Aniek Murniati
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 Satya Fauziah
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 Tias Rahmi Fauziyah
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.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI Chusnul khotimah
RISTANSI: Riset Akuntansi Vol. 4 No. 1 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 1, Juni 2023
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v4i1.1124

Abstract

The purpose of this study was to examine the effect of profitability, liquidity, and asset structure on the capital structure of consumer goods industrial sector companies listed on the IDX for the 2019-2020 period. Profitability is calculated by return on equity (ROE), liquidity is calculated by current ratio (CR), asset structure and capital structure is calculated by debt to equity ratio (DER). The object of research is the consumer goods industry sector listed on the Indonesia Stock Exchange with a sample of 37 companies taken through purposive sampling. Hypothesis testing in this study was carried out using multiple regression analysis. The results of the study through the t test showed that profitability, liquidity had a significant effect on capital structure, while asset structure had no significant effect on capital structure.

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