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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 83 Documents
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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.
PENERAPAN BALANCED SCORECARD DALAM MENINGKATKAN KINERJA LAZISMU KOTA MALANG Dian, Adiwibowo; Pradana, Nikko Zein Jaya; Albaasith, Shooma Fikri; Handayati, Puji; Makaryanawati, Makaryanawati
RISTANSI: Riset Akuntansi Vol. 6 No. 2 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 2, Desember 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.v6i2.2560

Abstract

This study examines the implementation of the Balanced Scorecard (BSC) in improving the performance of LAZISMU Malang City as a zakat management institution. Using a descriptive qualitative approach, the research analyzes data through four BSC perspectives: financial, customer, internal process, and learning and growth. Results show a decrease in funds in 2023 due to construction allocation, but there was a significant increase in the number of muzakki from 615 (2021) to 793 (2023). Programs were effectively implemented through three main pillars and supported by consistent human resource development. The study concludes that BSC implementation has helped LAZISMU Malang City manage the organization in a more structured and measurable way, reflected in the increasing number of muzakki and program effectiveness.
FAKTOR YANG MEMPENGARUHI KEPUTUSAN TRANSFER PRICING PERUSAHAAN MANUFAKTUR DI BEI (2019–2023) hasana, Rismatul; Handayani, Yuniorita Indah; Ningsih, Wiwik Fitriya
RISTANSI: Riset Akuntansi Vol. 6 No. 2 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 2, Desember 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.v6i2.2609

Abstract

The purpose of this study is to examine the partial and simultaneous effects of taxes, tunneling incentives, bonus mechanisms, company size, and exchange rates on transfer pricing practices within manufacturing firms listed on the IDX during 2019-2020. Employing a quantitative approach, this research utilizes secondary data sourced from companies' annual financial reports. A purposive sampling method was applied, resulting in a sample of 8 companies. Multiple linear regression analysis was used as the data analysis technique. The findings indicate that taxes and company size have a partial influence on transfer pricing. Conversely, tunneling incentives, bonus mechanisms, and exchange rates do not exhibit a significant impact on transfer pricing individually. However, when considered together, taxes, tunneling incentives, bonus mechanisms, company size, and exchange rates collectively influence transfer pricing.
EVALUASI SISTEM PENGENDALIAN INTERNAL BUMDES B KABUPATEN MAGETAN SEBAGAI UPAYA MENGHINDARI KECURANGAN Sari, Nika Kartika; Utomo, Supri Wahyudi; Yusdita, Elana Era
RISTANSI: Riset Akuntansi Vol. 6 No. 2 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 2, Desember 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.v6i2.2627

Abstract

This study was conducted with the aim of evaluating the internal control system that has been implemented in BUMDes B, Magetan Regency. In this research, the researcher used a qualitative descriptive method. The results of this study, based on the COSO framework, indicate that: (1) there is no organizational structure, resulting in an unclear separation of duties and authorities; (2) a risk assessment has been carried out for the livestock business unit during the current year, but no risk assessment has been conducted for the online payment business unit; (3) there is no activity control in the online payment business unit; (4) there is no clear information and communication system in the online payment business unit; (5) there is no monitoring activity in the online payment business unit. Based on these weaknesses, several improvements are needed, such as establishing a new organizational structure and clarifying the division of main tasks in each section; creating new policies that clarify transaction flows and facilitate the preparation of financial reports; communicating information regarding the new policies and building effective communication; and supervising each business unit to minimize the occurrence of fraud.
DAMPAK MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KETERBUKAAN SISTEM PENGENDALIAN INTERNAL PADA PERUSAHAAN PERBANKAN Salsahira, Finanda; Sukiswo, Wahyu Helmy Dimayanti
RISTANSI: Riset Akuntansi Vol. 6 No. 2 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 2, Desember 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.v6i2.2676

Abstract

This study aims to evaluate the impact of ownership structure, board independence, and the presence of an audit committee on the transparency of internal control disclosures in the banking sector. A qualitative approach was employed through a literature review, analyzing ten selected articles sourced from Google Scholar. The findings indicate that institutional ownership, board independence, and the effectiveness of the audit committee significantly influence internal control disclosures. High institutional ownership enhances accountability and transparency, whereas concentrated ownership tends to limit disclosure due to its focus on short-term interests. An independent board of commissioners promotes more objective oversight and encourages information transparency, while a lack of independence may lead to conflicts of interest that hinder effective decision-making. An audit committee that performs its duties effectively contributes to stronger internal control oversight, while an ineffective committee may weaken transparency due to insufficient monitoring.
ANALISIS IMPLEMENTASI SAK ETAP MENJADI SAK EP: STUDI KOMPARATIF PERUSAHAAN MANUFAKTUR DAN JASA Madaharsa, Abhyasa Sulthan; Muslimin, Muslimin
RISTANSI: Riset Akuntansi Vol. 6 No. 2 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 2, Desember 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.v6i2.2681

Abstract

This research aims to examine the effects of implementing the new financial accounting standard—Standar Akuntansi Keuangan Entitas Privat (SAK EP), or Financial Accounting Standards for Private Entities—on the financial reporting practices of two regionally owned enterprises (BUMD) in East Java: PT. Panca Wira Usaha Jawa Timur and PT. Karet Ngagel Surabaya Wira Jatim. Previously, both companies adopted the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) but have now begun transitioning to SAK EP, which will be mandatory starting January 1, 2025. This study offers a comprehensive summary of the changes and difficulties encountered during the transition using a qualitative research design and a multiple case study methodology.  The findings show significant changes in the way financial aspects are recognized, measured, presented, and disclosed under SAK EP, especially with relation to deferred tax, employee benefits, asset revaluation, and impairment of inventory and receivables. The transition has necessitated updates to accounting information systems, capacity-building initiatives for staff, and the engagement of external consultants. The implementation of SAK EP is expected to enhance the accountability, relevance, and openness of financial reporting among Indonesian private enterprises, despite the significant financial and time costs.
KEBERAGAMAN DEWAN DIREKSI DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN KEBERLANJUTAN PERUSAHAAN MANUFAKTUR Auparay, Virginia Victoria; Lintang, Muhammad Nabiil; Leon, Farah Margaretha
RISTANSI: Riset Akuntansi Vol. 6 No. 2 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 2, Desember 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.v6i2.2684

Abstract

This research focuses on analyzing the influence of diversity within the board of directors on the financial performance of manufacturing enterprises registered on the Indonesia Stock Exchange. Employing a purposive sampling approach, the study selected 16 companies that fulfilled predefined criteria during the 2019-2023 period, which yielded 80 observational data. Panel data regression served as the primary analytical method. The findings revealed that gender diversity, company size, and leverage substantially influence financial performance, whereas age diversity and experience diversity do not show a meaningful effect. These findings highlight the importance of considering aspects of gender diversity and capital structure in a company's financial strategy. In conclusion, board gender diversity and efficient debt management can improve financial performance, whereas the age and experience of board members do not directly affect performance.
ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI Suprihadi, Suprihadi; Oktaviana, Tria
RISTANSI: Riset Akuntansi Vol. 6 No. 2 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 2, Desember 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.v6i2.2691

Abstract

This study is a case study conducted at Pia AE Jaya Factory in Batu City, aiming to calculate the cost of production using the Activity-Based Costing (ABC) method and to analyze its differences from the traditional method. The background of this research lies in the fact that many small enterprises still apply the traditional method in allocating overhead costs, which relies on a single cost driver and often leads to cost distortions such as under costing or overcosting. This study employs a quantitative descriptive approach, with data obtained through observation and documentation. The cost drivers used in the ABC method include machine hours, number of setups, and number of production batches. The results show that the traditional method produces a lower cost of production compared to the ABC method because it only uses one cost driver. In contrast, the ABC method provides more accurate calculations by allocating costs based on activities and relevant cost drivers. Therefore, the ABC method helps the company determine a more precise cost of production and selling price, thereby maximizing profit.

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