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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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STUDI KUANTITATIF PEMANFAATAN SISTEM INFORMASI KEUANGAN DAERAH DAN GOOD GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Putri, Erika Yuliana; Sundari, Siti
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.v6i2.2732

Abstract

This study aims to examine the impact of the utilization of the Regional Financial Information System (SIKD) and the implementation of good governance principles on the quality of local government financial statements The population of this study consists of 123 employees working at the Regional Secretariat, specifically within the Office of the Regent of Gresik Regency. The sampling technique employed is purposive sampling based on specific criteria, resulting in a total sample of 32 respondents. Data analysis was conducted using the SmartPLS software. The findings indicate that both the use of SIKD and the application of good governance have a significant relationship with the quality of local government financial statements.
IMPLEMENTASI PRINSIP AKUNTANSI SYARIAH UNTUK UMKM DI KOTA BATU Sari, Arista Fauzi Kartika; Putri, Fadillah; Putri , Verla Selvia
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.v6i2.2842

Abstract

This study aims to examine the implementation of sharia accounting principles and financial reporting practices of Micro, Small, and Medium Enterprises (MSMEs) in Batu City. The method used is descriptive qualitative, which allows researchers to gain an in-depth understanding of the experiences and views of MSME actors. Primary data were obtained through interviews with eight MSME actors and direct documentation of their financial recording processes. The data analysis technique consists of three main stages: data reduction, data presentation, and drawing conclusions. The results of the study indicate that of the eight informants, only two informants did not keep records. The rest did record but only limited to income and expenses, or can be called profit and loss reports. Other informants also recorded cash flow and business debt. The informants have also implemented sharia principles in their businesses, namely honesty, fairness, accountability and freedom from usury.
MENCIPTAKAN RUANG AMAN BAGI AUDITOR DALAM PENGAMBILAN KEPUTUSAN ETIS Ramadhania, Reza; Fauziah, Satya
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.v6i2.2845

Abstract

This study aims to understand how organizational culture influences auditors’ professional courage when facing ethical pressures in audit practice. Auditors’ moral courage is essential for maintaining integrity and objectivity, especially when confronted with ethical dilemmas that may threaten the credibility of the profession. An organizational culture that emphasizes transparency, accountability, and ethical leadership is believed to strengthen such courage, whereas a hierarchical, closed, and unsupportive culture toward ethical reporting may weaken auditors’ courage and encourage dysfunctional behavior. This study employs a qualitative approach with an interpretive paradigm, aiming to explore the subjective meanings behind auditors’ experiences when dealing with ethical dilemmas. Data were collected through in-depth interviews with auditors working at Public Accounting Firms (KAP) in East Java. The findings indicate that auditors’ ethical courage is shaped by three key factors: organizational culture, authentic leadership, and the ethical climate within the workplace. These factors interact to form a value system that either supports or inhibits auditors in making independent and ethical decisions. This study provides a comprehensive understanding of how these organizational factors influence auditors’ professional courage and offers recommendations for creating a work environment that promotes ethical and independent decision-making in audit practice.
A DUAL-STRATEGY APPROACH TO IMPROVING TAX COMPLIANCE: PENALTIES AND DRIVE-THRU SAMSAT SERVICES Natasha Angelina Susilo; Erna Sulistyowati
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.v7i1.2725

Abstract

By using quantitative methodology and SEM-PLS version 4, this study was conducted with a focus on tax sanctions and the drive thru system on Samsat to prove whether it can influence the level of tax compliance in terms of their responsibility to pay Motor Vehicle Tax at Samsat Manyar — Samsat office with the most operational scope area in Surabaya. Primary data collection through questionnaire instrument was carried out using Simple Random Sampling technique and succeeded in collecting 100 respondents. Data analyses prove that there is a significant influence between tax sanctions and Samsat Drive Thru System on taxpayer compliance. The government and Samsat can further improve service quality and be consistent on implementing regulations to increase taxpayer compliance.
THE IMPACT OF GOOD CORPORATE GOVERNANCE ON FRAUD PREVENTION Zhieren Adziqa As'ad; Erna Sulistyowati
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.v7i1.2726

Abstract

This study aims to test the impact of good corporate governance (GCG) on fraud prevention at Mining Company X. The sampling approach employed probability sampling with a basic random sampling procedure, yielding 94 respondents from a total of 1,451 permanent employees. This study employs a quantitative method, employing Partial Least Squares (PLS) analysis powered by SmartPLS 4.0 software. The results prove that GCG has a positive and significant effect on fraud prevention, with a p-value of 0.000 and a path coefficient of 0.736. The R² value of 0.542 suggests that GCG moderately contributes to explaining fraud prevention. These results highlight the crucial role of implementing GCG principles in establishing an effective anti-fraud system, particularly in mining companies that face high exposure to fraud risks.
THE DETERMINANTS OF TAX AVOIDANCE: THE ROLE OF RETURN ON ASSETS AND COMPANY SIZE IN THE FINANCIAL SECTOR IN INDONESIA Iyaza Zumariz; Sofie Yunida Putri
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.v7i1.2780

Abstract

This study explores tax avoidance as a complex issue among large corporations, with an emphasis on the influence of ROA and Firm Size on such practices. Using a quantitative approach, the analysis was conducted on 248 financial statement from financial sector companies listed on the Indonesia Stock Exchange year 2020 to 2023 observations selected purposive sampling. The data were processed using panel data regression analysis with EViews 13. The findings indicate that ROA has a significant effect on tax avoidance, where companies with higher ROA tend to engage more actively in tax planning to maintain profitability. Additionally, firm size also plays a role in tax avoidance, as larger companies have better access to resources and information, enabling them to design more effective tax strategies. These results affirm that both ROA and firm size are important factors to consider in managing tax obligations, with significant implications for management in enhancing company value and maintaining a positive financial image in the eyes of investors.
AN ANALYSIS OF THE ROLE OF TAX PLANNING AND DEFERRED TAX ASSETS IN EARNINGS MANAGEMENT IN THE BANKING INDUSTRY Wirda Muhibbatul Lubabah; Sari Andayani
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.v7i1.2785

Abstract

This study aims to assess and empirically prove the independent variables of tax planning and deferred tax assets affecting the dependent variable of earnings management. This research employs a quantitative approach based on an associative design, formulating hypotheses and applying inferential statistical procedures to evaluate causal relationships, using purposive sampling involving a number of companies and observational data taken from annual audit reports. The analysis results indicate that tax planning has a significant influence on earnings management. Conversely, deferred tax assets do not show a significant effect. These findings suggest that the long-term orientation and limitations in the flexibility of deferred tax assets substantially reduce their effectiveness as instruments for short-term earnings manipulation.
INCREASING PROFITS IN THE BANKING SECTOR THROUGH THE OPTIMIZATION OF NPL AND LDR Bintang Anggraini Fania Gunawan; Helmy Wahyu Sukiswo
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.v7i1.2787

Abstract

This study aims to analyze the impact of managing Non- Performing Loans (NPL) and the Loan to Deposit Ratio (LDR) on the profitability of banking companies in Indonesia, measured through Return on Assets (ROA). The data utilized is secondary data with a quantitative approach, encompassing 150 data points from 30 companies whose reports were published on the Indonesia Stock Exchange during the period of 2020-2024. The analysis results indicate a significant relationship between NPL and profitability, suggesting that high NPL can negatively affect banks' profitability performance. Furthermore, a significant relationship is also found between LDR and profitability, indicating that an optimal LDR can enhance the efficiency of banks in generating profits. This research provides important insights for bank management in decision-making related to loan and deposit management.
ESG PERFORMANCE, CAPITAL STRUCTURE, AND WORKING CAPITAL AND THEIR IMPACT ON THE PROFITABILITY OF PUBLIC COMPANIES IN INDONESIA Nabila Octaviola Rosanti; Justita Dura; Mohammad Bukhori
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.v7i1.2789

Abstract

This study aims to analyze the effect of ESG performance, capital structure, and working capital on the profitability of public companies in Indonesia. A non-probability sampling method with a purposive sampling technique was employed, resulting in 72 public companies listed on the Indonesia Stock Exchange (IDX) that had ESG risk scores on the IDX website in 2024 as samples. The quantitative, secondary, and cross-sectional data were processed using multiple linear regression analysis. Outlier and classical assumption tests were performed before regression. The classical assumption tests used on cross-sectional data include heteroscedasticity, multicollinearity, and normality. Hypothesis tests were then conducted to verify the hypotheses' validity, including the coefficient of determination test, t-test, and F-test. The findings indicate that capital structure has a significant negative effect on profitability. ESG performance and working capital have no partially significant effect on the profitability of public companies in Indonesia. Furthermore, it was found that ESG performance, capital structure, and working capital have a simultaneous effect on the profitability of public companies in Indonesia.
A COMPARATIVE ANALYSIS OF THE DEGREE OF FINANCIAL LEVERAGE BETWEEN PT UNILEVER INDONESIA AND PT WINGS GROUP Wiwik Fitria Ningsih; Hamzah Fansuri Yusuf; Setyawardahna Nugraha
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.v7i1.2848

Abstract

This study aims to analyze the comparison of the Degree of Financial Leverage (DFL) between PT Unilever Indonesia Tbk and PT Wings Group. DFL is important to measure because it reflects the extent of change in earnings per share resulting from changes in earnings before interest and taxes, thus serving as a key indicator of a company's financial risk. These two companies are compared because both are major players in the consumer goods industry in Indonesia with significant market shares, yet they have different ownership structures and operational strategies, making it interesting to examine their risk differences. This research is a quantitative comparative study using the financial statement data of both companies for the period 2020-2024. Sampling was conducted using a purposive sampling method, with the research samples being PT Unilever Indonesia Tbk and PT Wings Group. Data were collected through financial statement documentation techniques and analyzed using an Independent Sample t-Test. The descriptive results show that PT Wings Group has a higher and more fluctuating average DFL compared to PT Unilever Indonesia, whose DFL is more stable. However, the results of the Independent Sample t-Test indicate that there is no statistically significant difference in DFL between the two companies. The financial risk inherent in the capital structure of both companies is statistically within a balanced range within the same industry.

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