Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Media Riset Akuntansi Auditing & Informasi

mraai
Website

Published by Universitas Trisakti

ISSN : 14118831 EISSN : 24429708 DOI : 10.25105/mraai

Core Subject : Economy,

Economics, Econometrics & Finance

Media Riset Akuntansi Auditing & Informasi (MRAAI) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2002, three times a year, (April, August, December). This journal was accredited by Dikti of 2006-2009. Start from 2015, we change the publication frequency to twice a year (April and September) The aim of Media Riset Akuntansi Auditing & Informasi to disseminate research result in accounting, auditing and information. This journal did not give limitation on research method, both of quantitative and qualitative can be accepted. The article that was submitted can be used in Bahasa or English. The decision for acceptance depends on blind review results. Several criteria to be accepted are: originality, novelty, proper research method and give the real contribution to theory development, or future research or practitioners. This journal is Open Access journal. This journal allows readers to read, download, copy, distribute, print, search or link to the full texts or its articles and to use them for any other lawful purpose.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 8 Documents

Search results for , issue "Vol. 22 No. 2 (2022): September" : 8 Documents clear

OPTIMIZING BUSINESS PERFORMANCE IN PROPERTY MANAGEMENT WITH GREEN BUILDING EVIDENCE IN INDONESIA David Kiki Baringin MT Samosir
Media Riset Akuntansi, Auditing & Informasi Vol. 22 No. 2 (2022): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Indonesia has not widely implemented green buildings although such buildings offer many benefits to their occupants and property management firms. In this respect, this study seeks to test the effect of green buildings on business performance. This research expands GBCI’s green building indicators with an indicator of continuous and design process to operationalize the green building variable. Meanwhile, the measurement of business performance refers to the balanced scorecard for sustainability (BSCS) concept that adds the environmental perspective into the conventional BSC. Surveying 126 manager respondents representing 89 green and non-green buildings, the study finds that green building implementation positively affects business performance. Thus, our hypothesis is empirically supported.

INDICATOR DEVELOPMENT AND QUALITY OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE FOR THE MINING INDUSTRY IN INDONESIA (Qualitative Study During Observation Period 2017-2019) Temy Setiawan; Nicholas Jonathan; Kurniawati Kurniawati
Media Riset Akuntansi, Auditing & Informasi Vol. 22 No. 2 (2022): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Disclosure of corporate social responsibility (CSR) is increasing in urgency because demands for legitimacy are increasing. Companies can disclose their CSR through annual reports or sustainability reports. This study aims to provide information on how many companies have disclosed CSR in their sustainability reports, the average extent of disclosure in annual reports and sustainability reports, which indicators are predominantly disclosed and which disclosures are limited. This research is a descriptive qualitative study using secondary data taken from the website company's official in the form of an annual report and a sustainability report and then analyzed by reference to the GRI-G4 and/ or GRI-standards using quantitative and qualitative content analysis techniques. The result of the research is that the company disclosure of CSR using sustainability reports is only 20%; and the rest is still in the annual report. General indicators disclosed based on GRI-G4 and GRI-standard are positive and non-monetary disclosures, especially on sensitive indicators because they are private to the company. This study also provides a qualitative measurement (measurement of variety) of CSR disclosure involving tables/ photos/ diagrams in addition to general narrative disclosures in quantitative content analysis techniques as a new measurement nowadays. Keywords: GRI-Standard; GRI-G4; CSR disclosure, a qualitative content analysis technique

TANGGUNG JAWAB LINGKUNGAN, PERTUMBUHAN DAN SIKLUS HIDUP PERUSAHAAN TERHADAP CASH HOLDING PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Andi Aditya Hardinto; Juniati Gunawan; Idrianita Anis
Media Riset Akuntansi, Auditing & Informasi Vol. 22 No. 2 (2022): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The research examines the effect of environmental responsibility, growth and company life cycle on cash holding - This study uses secondary data in the annual report of manufacturing companies obtained through the official website of the Indonesia Stock Exchange (www.idx.co.id) , a sustainability report that can be obtained through the company's website and GRI-Database during the 2018-2020 period with a total sample of 195 samples. Multiple linear regression analysis can be concluded that environmental responsibility has a negative effect on cash holding, growth has a positive effect on cash holding and the company's life cycle in a stagnant stage has a positive effect on cash holding.

DETERMINAN KECURANGAN AKADEMIK MAHASISWA AKUNTANSI DI MASA PANDEMI COVID-19 Febrianti Kartika Ningrum; Evi Maria
Media Riset Akuntansi, Auditing & Informasi Vol. 22 No. 2 (2022): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This research aims to determine the determinants of academic fraud of accounting students during the Covid-19 pandemic using the fraud diamond dimension. The independent variables in this study are pressure, opportunity, rationalization and ability. Primary data collection is done through online surveys using questionnaire instruments through google form. The respondents obtained were as many as 161 accounting students, who were deleted as many as 27 accounting students and who were processed and analyzed as many as 134 accounting students. The results of this study showed that pressure and rationalization had a positive effect on academic fraud of accounting students during online learning, opportunities had no effect on academic cheating of accounting students during online learning and the ability to negatively affect the academic fraud of accounting students during online learning.

DETERMINAN KUALITAS AUDIT BERDASARKAN STANDAR PERIKATAN DAN UKURAN KAP Ika Nur Astuti; Yayu Putri Senjani; Slamet Haryono
Media Riset Akuntansi, Auditing & Informasi Vol. 22 No. 2 (2022): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Financial statements are an important instrument for every company which is not only a means of making decisions by the company's internals alone, but also to assess the condition or condition of the company by external parties as well. In recent years, manipulation of audited financial statements caused by auditor violations often occurs, so that public doubts arise over the quality of audits produced by auditors. This study aims to determine the effect of audit fees, audit tenure, audit rotation and KAP size on audit quality. Sampling was carried out using the purposive sampling method and resulted in a selected sample of 59 manufacturing companies multiplied by a five-year observation period, so that the total number of observation data was 295. The research data used in this study were secondary data taken from the annual report. manufacturing company registered on ISSI from 2016-2020. This study implies a descriptive research design using a quantitative approach. Data analysis in this study uses logistic regression analysis which is processed using STATA version 16 test tool. The results of this study indicate that audit fees have a positive effect on audit quality, audit tenure and KAP size have no effect on audit quality, while audit rotation has a negative effect on audit quality.

MANAGEMENT ACCOUNTABILITY OF PKU MUHAMMADIYAH SUKOHARJO HOSPITAL Rahmawati Setyo Wigati; Djoko Suhardjanto
Media Riset Akuntansi, Auditing & Informasi Vol. 22 No. 2 (2022): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this study is to explain the accountability of PKU Muhammadiyah Sukoharjo hospital management. The method used is a qualitative method with a phenomenological perspective. Data collection techniques using interviews, observation and documentation. The results of this study indicate that there are five aspects in the management of hospital accountability, namely the first legal and honesty aspects, the second program aspects, the third process aspects, the fourth policy aspects, and the fifth is the financial aspect. The results of the study reveal that there is no transparency / accountability to the community related to the financial statements of PKU Muhammadiyah Sukoharjo Hospital. Hospital financial reports. PKU Muhammadiyah was not published due to the existence of a hospital financial reporting policy mechanism. However, in terms of the program PKU Hospital has improved with many trainings and workshops provided with the aim of providing quality and competent resources.

DEVELOPMENT OF NON-PROFIT ACCOUNTING INFORMATION SYSTEMS Carolina Lita Permatasari; Dwi Iga Luhsasi
Media Riset Akuntansi, Auditing & Informasi Vol. 22 No. 2 (2022): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This research is included in information system development research. The output product of this research is an Accounting Information System. The stages used in this study adapt the waterfall model from Pressman. Implementation of web-based system development using MySQL database on PHPMyAdmin. MySQL is one of the Database Management System (DBMS). The backend development of the accounting information system of this non-profit organization focuses on system logic starting from input, process and output. Input financial transactions in cash and bank as well as transactions that affect capital excluding income and costs. Automatically processes the inputted data in the report recapitulation according to the primary key that is set. Cash, bank, and capital transaction inputs are automatically recorded in the cash, bank and capital ledger, income ledger, expense ledger, income details, expense details, cash flow, and year-end reports. The output of the inputted report is a print preview to print the report by connecting to the hardware (printer). The testing procedure in this study was carried out with 2 tests, namely white-box testing, testing of the buttons on the system and black-box testing, testing of functions or processes that occur in the system. The data obtained from the results of filling out a set of instruments in the form of a questionnaire given to experts and users to assess the feasibility of the developed system. The results of the development research state that the accounting information system for non-profit organizations is feasible to be applied. This is evidenced by the results of the validation test of material experts, technology experts, and trials to users who are in the outstanding categories. The average on the material expert validation test shows the outstanding category with a score of 4.8. Technology experts show the outstanding category with a score of 4.78. Meanwhile, the trials on users belong to the very good category with a score of 4.7.

TATA KELOLA PEMERINTAHAN PUSAT DALAM PENGEMBANGAN KABUPATEN TAPANULI UTARA Sahala Purba; Kuras Purba
Media Riset Akuntansi, Auditing & Informasi Vol. 22 No. 2 (2022): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Riset ini bermaksud untuk mengevaluasi apakah pengembangan Kabupaten Tapanuli Utara yang terletak di Provinsi Sumatera Utara berhasil atau tidak ditinjau dari analisis laporan keuangan pemerintah daerah dari 8 aspek pengukuran antara lain: Proporsi Otonomi Finansial Daerah, Proporsi Ketidakmandirian Finansial Daerah, Proporsi Ukuran Desentralisasi Fiskal, Proporsi Keefektifan PAD, Proporsi Keefisienan PAD, Proporsi Keefektifan Pajak Daerah, Proporsi Keefisienan Pajak Daerah dan Proporsi Ukuran Sumbangan BUMD. Riset ini adalah riset deskriptif kuantitatif dengan Subjek Riset informasi Finansial pemerintah daerah selama tahun 2013-2020, dan objek riset Informasi Realisasi Anggaran, Neraca, dan Informasi Rincian Penerimaan PAD Kabupaten. Teknik pengumpulan data yang dipakai adalah metode dokumentasi. Teknik analisis data yang dipakai adalah analisis proporsi finansial. Hasil riset menunjukkan, dari 8 (delapan) proporsi pengukuran analisis laporan keuangan pemerintahan daerah terdapat kabupaten Pakpak Barat mengalami kegagalan dalam pengembangan ditinjau 5 (lima) proporsi yaitu Proporsi Otonomi Finansial Daerah, Proporsi Ketidakmandirian Finansial Daerah, Proporsi Ukuran Desentralisasi Fiskal, Proporsi Keefisienan PAD, Proporsi Keefisienan Pajak Daerah, sedangkan kabupaten Toba hanya memiliki kelemahan pada Proporsi Ukuran Desentralisasi Fiskal, Kabupaten Humbang Hasundutan hanya lemah pada Proporsi Keefektifan PAD sedangkan Kabupaten Samori lemah dari Proporsi Ukuran Sumbangan BUMD, berarti bisa diambil kesimpulannya secara keseluruhan pemerintah pusat telah berhasil melakukan pengembangan Kabupaten Tapanuli Utara.

Page 1 of 1 | Total Record : 8

Filter by Year

2022 2022

Filter By Issues

All Issue Vol. 25 No. 1 (2025): April Vol. 24 No. 2 (2024): September Vol. 24 No. 1 (2024): April Vol. 23 No. 2 (2023): September Vol. 23 No. 1 (2023): April Vol. 22 No. 2 (2022): September Vol. 22 No. 1 (2022): April Vol. 21 No. 2 (2021): September Vol. 21 No. 1 (2021): April Vol. 20 No. 2 (2020): September Vol. 20 No. 1 (2020): April Vol. 19 No. 2 (2019): September Vol. 19 No. 1 (2019): April Vol. 18 No. 2 (2018): September Vol. 18 No. 1 (2018): APRIL Vol. 17 No. 2 (2017): September Vol. 17 No. 1 (2017): April Vol. 16 No. 2 (2016): September Vol. 16 No. 1 (2016): April Vol. 15 No. 2 (2015): September Vol. 15 No. 1 (2015): April Vol. 14 No. 3 (2014): Desember Vol. 14 No. 2 (2014): Agustus Vol. 14 No. 1 (2014): April Vol. 13 No. 3 (2013): Desember Vol. 13 No. 2 (2013): Agustus Vol. 13 No. 1 (2013): April Vol. 12 No. 3 (2012): Desember Vol. 12 No. 2 (2012): Agustus Vol. 12 No. 1 (2012): April Vol. 11 No. 3 (2011): DESEMBER Vol. 11 No. 2 (2011): Agustus Vol. 11 No. 1 (2011): April Vol. 10 No. 3 (2010): Desember Vol. 10 No. 2 (2010): Agustus Vol. 10 No. 1 (2010): APRIL Vol. 9 No. 3 (2009): Desember Vol. 9 No. 2 (2009): Agustus Vol. 9 No. 1 (2009): April Vol. 8 No. 3 (2008): Desember Vol. 8 No. 2 (2008): Agustus Vol. 8 No. 1 (2008): April Vol. 7 No. 3 (2007): Desember Vol. 7 No. 2 (2007): Agustus Vol. 7 No. 1 (2007): April Vol. 6 No. 3 (2006): Desember Vol. 6 No. 2 (2006): Agustus Vol. 6 No. 1 (2006): April Vol. 5 No. 3 (2005): Desember Vol. 5 No. 2 (2005): Agustus Vol. 5 No. 1 (2005): April Vol. 4 No. 3 (2004): Desember Vol. 4 No. 2 (2004): Agustus Vol. 4 No. 1 (2004): April Vol. 3 No. 3 (2003): Desember Vol. 3 No. 2 (2003): Agustus Vol. 2 No. 3 (2002): Desember Vol. 2 No. 2 (2002): Agustus Vol. 2 No. 1 (2002): April Vol. 1 No. 3 (2001): Desember Vol. 1 No. 2 (2001): Agustus Vol. 1 No. 1 (2001): April More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Moh Shidqon

Contact Email
ajid.shidqon@trisakti.ac.id

Phone
+6281574360223

Journal Mail Official
mraaifeb@trisakti.ac.id

Editorial Address
Fakultas Ekonomi dan Bisnis Universitas Trisakti Gedung Hendriawan Sie Lantai 3, Jalan Kyai Tapa Grogol no. 1 Grogol, Jakarta 11440 Telp: 021-5663232(ext.8334)

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Moh Shidqon

Contact Email ajid.shidqon@trisakti.ac.id

Phone +6281574360223

Journal Mail Official mraaifeb@trisakti.ac.id

Editorial Address Fakultas Ekonomi dan Bisnis Universitas Trisakti Gedung Hendriawan Sie Lantai 3, Jalan Kyai Tapa Grogol no. 1 Grogol, Jakarta 11440 Telp: 021-5663232(ext.8334)

Location Kota adm. jakarta barat, Dki jakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Moh Shidqon

Contact Email
ajid.shidqon@trisakti.ac.id

Phone
+6281574360223

Journal Mail Official
mraaifeb@trisakti.ac.id

Editorial Address
Fakultas Ekonomi dan Bisnis Universitas Trisakti Gedung Hendriawan Sie Lantai 3, Jalan Kyai Tapa Grogol no. 1 Grogol, Jakarta 11440 Telp: 021-5663232(ext.8334)

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA