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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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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.

Page 9 of 9 | Total Record : 83

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