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Isty Murdiani
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Jl. Lowanu Sorosutan UH VI / 20, Sorosutan, Umbulharjo, Kota Yogyakarta, Daerah Istimewa Yogyakarta 55162, Indonesia
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INDONESIA
Jurnal Riset Akuntansi dan Bisnis Indonesia
Published by Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha
ISSN : -     EISSN : 28081617     DOI : https://doi.org/10.32477/jrabi.v2i3
Core Subject : Economy, Humanities, Science,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Focus & Scope Jurnal Riset Akuntansi dan Bisnis Indonesia Topics covered include, but not strictly limited to: 1. Business and management strategy 2. Marketing management 3. Operations management 4. Finance and investment management 5. Entrepreneurship 6. Organisational behaviour and people management 7. Corporate social responsibility 8. Islamic business and management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 388 Documents
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PERAMALAN HARGA SAHAM PT NFC INDONESIA TBK (NFCX) DENGAN METODE ARIMA Jovanka Sesilia Meilani; Hesti Selvianingrum; Rizka Febriani Menanti; Gabriella Kasmira Lewar
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 6 No 1 (2026): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v6i1.1401

Abstract

This study aims to analyze and forecast the stock price of PT NFC Indonesia Tbk (NFCX) using the ARIMA method based on RStudio with daily data for 3 years. The analysis includes stationarity testing, differencing, model identification using ACF and PACF, diagnostic testing, and forecasting. The results show that the best model is ARIMA (2,1,0) with an AIC value of -847.7307. The model has good accuracy with RMSE of 0.1405438, MAE of 0.07784609, and MAPE of 2.661817%. Forecasting results indicate that the model can follow historical stock price patterns well and can be used as a tool to support investment decisions. The findings are expected to support investors in making stock investment decisions.
SINKRONISASI FISKAL DALAM KERANGKA HUBUNGAN KEUANGAN PUSAT-DAERAH DI KABUPATEN PASURUAN DI KABUPATEN PASURUAN Nadira Surya Shakina; Risma Ayu Pramesti; Indra Devian Lumban Gaol
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 6 No 2 (2026): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v6i2.1400

Abstract

This study analyzes fiscal synchronization within the HKPD framework under Law Number 1 of 2022, with Pasuruan Regency as the empirical case. The research addresses the persistent structural fiscal dependency of Indonesian regional governments despite over two decades of decentralization. Prior studies have predominantly focused on provincial-level fiscal decentralization or technical compliance rather than structural outcomes. Using a qualitative-descriptive policy analysis approach with secondary data from 2019 to 2023, this study evaluates the effectiveness of fiscal synchronization mechanisms, analyzes the empirical impact of HKPD implementation on the APBD revenue structure, and identifies multilayered structural barriers impeding sustainable regional fiscal autonomy. Findings reveal that the fiscal decentralization ratio remains critically low at an average of 20.92%, although regional tax revenue grew gradually from Rp360 billion (2020) toward a Rp471 billion target (2023). The study concludes that without structural reforms in regional tax administration, flexible transfer mechanisms, and genuine capacity-building investment, the HKPD Law risks producing only symbolic compliance rather than substantive fiscal autonomy.
TRANSFORMASI PERILAKU BELANJA KONSUMEN DAN OMZET PEDAGANG PAKAIAN DI ERA ONLINE SHOP: STUDI KASUS DI KOMPLEK MMTC PANCING MEDAN Atika Azwah Mrp; Ivana Paskanita Sidauruk; Rafina Wildaniah; Fahmi Fahreza; Nasirwan Nasirwan; Nabila Tijani Tharifah
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 6 No 2 (2026): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v6i2.1405

Abstract

The development of online shops has significantly changed consumer purchasing patterns and created challenges for clothing retailers. This research was conducted to examine changes in consumer shopping behavior and their implications for the revenue of clothing retailers in the MMTC Pancing Complex, Medan. A descriptive qualitative approach was employed in this study. Research data were obtained through interviews, observations, and documentation involving ten clothing store owners and ten consumers selected using purposive sampling. The collected data were analyzed using the Miles and Huberman interactive model, which includes data reduction, data display, and conclusion drawing. The results show that online shops have influenced consumer behavior, particularly in searching for information, comparing prices, and making purchasing decisions. Consumers are increasingly attracted to online shopping because of its convenience, competitive pricing, promotional offers, and wider product variety. Furthermore, the presence of online shops has affected the sales performance and revenue of clothing retailers, although the impact varies among businesses. The study concludes that the growth of online shops has encouraged shifts in consumer behavior and required retailers to adopt adaptive strategies to sustain their businesses in the digital era.
APAKAH TAX SHIELD MEMENGARUHI TAX AVOIDANCE?: BUKTI EMPIRIS PERUSAHAAN PROPERTI REAL ESTATE DI BURSA EFEK INDONESIA Diyana Diyana; Siti Nur Halisa; Ade Elza Surachman; Aditya Chandra
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 6 No 2 (2026): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v6i2.1406

Abstract

The dynamics of the property and real estate sector in Indonesia are facing inflationary pressures and surging construction costs that threaten developers’ profitability. These conditions have led companies to view taxes as a burden that erodes profits, causing management to exploit regulatory loopholes through tax avoidance practices. This study examines the influence of debt tax shields and non debt tax shields on tax avoidance. Using a quantitative method and a sample selected via purposive sampling, the study includes 41 companies listed on the Indonesia Stock Exchange for the years 2023–2025. The test results indicate that, both partially and simultaneously, debt tax shields and non debt tax shields have a positive and significant effect on tax avoidance, with an R-squared contribution of 29%. Optimal tax avoidance practices will maximize the utilization of tax shields from debt and non debt sources to reduce taxable income and avoid high corporate tax burdens. Thus, the measured use of tax shields within regulatory limits while maintaining tax compliance will strengthen the company’s financial stability.
ANALISIS SKANDAL PENGADAAN CHROMEBOOK KEMENDIKBUDRISTEK DALAM PERSPEKTIF AKUNTABILITAS PUBLIK DAN INTEGRITAS ISLAMI Natasya Perangin Angin; Syauqiyah Ramadani Asfa Sirait; Thalita Zahraini Dalimunthe; Nasirwan Nasirwan
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 6 No 2 (2026): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v6i2.1415

Abstract

This study examines the Chromebook procurement scandal at the Ministry of Education, Culture, Research, and Technology (Kemendikbudristek) that took place between 2019-2022, with a total budget of 9.3 trillion rupiah, from the perspectives of public accountability and Islamic integrity. This incident is considered one of the largest corruption cases in the education sector in Indonesia, resulting in a financial loss to the state of 2.18 trillion rupiah. The method used was descriptive qualitative, involving library research and analysis of various academic sources. The research findings indicate that the failure of accountability in this case is systemic and occurs at various levels, encompassing the manipulation of technical specifications, undisclosed conflicts of interest, a lack of strong external oversight, and a weak culture of integrity among leadership. From an Islamic perspective, these violations contradict the principles of amanah, justice, transparency, and mas’uliyyah. This study proposes changes focused on enhancing oversight at various levels, establishing transparent procurement processes, strengthening reporting systems, instilling Islamic values of integrity within the bureaucracy, and implementing effective sanctions as a deterrent.
ANALISIS PENGELOLAAN KEUANGAN PRIBADI PADA MAHASISWA KELAS KARYAWAN DI UNIVERSITAS NUSA PUTRA Sri Rima Yuningsih; Dara Selviana
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 6 No 2 (2026): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v6i2.1427

Abstract

This study aims to analyze personal financial management among employee class students at Nusa Putra University. The aspects studied include financial literacy, financial attitudes, financial behavior, and personal financial management. This study used a quantitative method with a descriptive approach. Data were obtained by distributing questionnaires using Google Forms through various social media platforms, namely WhatsApp and Instagram, with links shared with employee class students who have their own income and actively attend lectures. The number of respondents in this study was 56 students. The data analysis technique used was descriptive analysis, which aims to describe the financial management conditions of the respondents. The results showed that most employee class students have a fairly good awareness of the importance of personal financial management. This is evident in their savings habits, ability to prioritize expenses, financial planning, and use of savings as a source of funds for emergencies. Specifically, the results show that these students have high awareness in saving, prioritizing expenses, and preparing emergency funds, but remain weak in the consistency of financial recording. However, behind this, there are still several aspects that need to be improved, such as consistency in financial recording, spending control, and the formation of an adequate emergency fund. The results of this study indicate that although the level of financial awareness of students is quite good, the implementation of structured and sustainable financial management still needs to be strengthened to achieve a more stable and better financial condition.
PENGARUH FINANCIAL TECHNOLOGY PAYMENT, LITERASI KEUANGAN, RELIGIUSITAS DAN FRUGAL LIVING TERHADAP PERILAKU KEUANGAN MAHASISWA DI ERA DIGITAL Sulastiningsih Sulastiningsih; Wahyu Purwanto; Muhammad Awal Satrio Nugroho; Yunita Fitri Wahyuningtyas
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 6 No 1 (2026): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v6i1.1421

Abstract

The purpose of this research is to analyze the influence of fintech payment, financial literacy, religiosity and frugal living both partially and simultaneously on the financial behavior of STIE Widya Wiwaha students. This research is quantitative research, sample determination using proportional sampling, type of primary data collected with a likert scale questionnaire as a research instrument. Before conducting the hypothesis testing a validity and reliability test was conducted to test the quality of the data and to test the classical assumption of regression, namely multicollinearity, heteroskedasticity and normality. The research results concluded that financial literacy and frugal living have a significant positive influence on financial behavior, but fintech payment and religiosity do not affect financial behavior. Simultaneously the four variables have an influence on financial behavior, the contribution of the influence of the independent variable on the dependent variable is 59,6%. The implication of this research result is to provide practical inspiration for students and the public to improve financial literacy and maintain a frugal lifestyle so that financial behavior becomes better and healthier. Besides, the public needs to interpret more wisely about the use of fintech and religiosity towards the religion they believe in so that it can have a positive impact on financial behavior.
PENGARUH PENGUNGKAPAN EMISI KARBON, KINERJA KEUANGAN, DAN BIAYA LINGKUNGAN TERHADAP NILAI PERUSAHAAN: Studi Empiris pada Subsektor Batubara yang terdaftar di Bursa Efek Indonesia Tahun 2022-2024 Yovita Indriani; Nurofik Nurofik; Algifari Algifari
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 6 No 2 (2026): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v6i2.1429

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan emisi karbon, kinerja keuangan, dan biaya lingkungan terhadap nilai perusahaan pada perusahaan subsektor batubara yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022-2024. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Data penelitian berupa data sekunder yang didapat dari laporan tahunan dan laporan keberlanjutan perusahaan. Sampel penelitian ditentukan dengan teknik purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi data panel yang diolah menggunakan program aplikasi statistik EViews. Hasil penelitian menunjukkan pengungkapan emisi karbon dan biaya lingkungan tidak berpengaruh positif terhadap nilai Perusahaan, sedangkan kinerja keuangan berpengaruh positif terhadap nilai perusahaan. Penelitian ini memberikan kontribusi empiris dalam memperkaya literatur mengenai determinan nilai perusahaan pada subsektor batubara di Indonesia dengan menguji peran pengungkapan emisi karbon, kinerja keuangan, dan biaya lingkungan.

Page 39 of 39 | Total Record : 388

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