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Jurnal Riset Akuntansi Soedirman
Published by Universitas Jenderal Soedirman
ISSN : -     EISSN : 2830571X     DOI : https://doi.org/10.32424/
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi Soedirman (JRAS) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, Universitas Jenderal Soedirman twice a year (June and December). JRAS aims to publish articles in the field of accounting and finance that provide the significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world. Consistent with its purpose, JRAS provides insights in the field of accounting and finance for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and accounting profession. JRAS accepts manuscripts of either quantitative or qualitative research, written in either Indonesian or English. JRAS accepts manuscripts from Indonesian authors and also authors from various parts of the world.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 96 Documents
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Implementasi Prinsip Good Governance dalam Manajemen Koperasi Syariah Santi, Hani Rafika; Sulistyo, Adib; Wiratno, Adi
Jurnal Riset Akuntansi Soedirman Vol 4 No 2 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.2.18638

Abstract

This study analyzes the implementation of good governance principles comprising transparency, accountability, responsibility, independence, and fairness in the management of KSPPS BMT FEB Universitas Muhammadiyah Purwokerto using a qualitative descriptive approach. Data were collected through in-depth interviews with key informants, non-participant observation, and comprehensive document analysis. The findings show that BMT FEB UMP implements all five good governance principles in its operational practice, though with varying intensity and maturity levels. Responsibility, particularly in the dimension of sharia compliance, shows the strongest and most consistent implementation, followed by transparency and accountability. The presence of an active and competent Sharia Supervisory Board strengthens good governance implementation across all dimensions, providing deeper spiritual and ethical value to organizational governance. Sharia governance functions not merely as an additional control mechanism, but is integral and mutually reinforcing with good governance in creating a coherent and meaningful governance ecosystem. Despite challenges such as regulatory conflicts between conventional cooperative law and sharia principles, human resource limitations, and fluctuating student membership, strong institutional support from the academic community and organizational commitment to sharia principles enable BMT to continuously develop and innovate with product diversification and improved service quality.
Literature Review on the Effectiveness of Transfer Pricing Regulations in Reducing Tax Avoidance in Multinational Corporations Taufik, Fandi Ahmad; Aurelia, Clarissa Prita; Nugrogo Putri, Icha Aulia Rizka; Sagita, Muhammad Dirga; Kholmi, Masiyah
Jurnal Riset Akuntansi Soedirman Vol 4 No 2 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.2.18731

Abstract

This research aims to examine the effectiveness of transfer pricing regulations in reducing Tax Avoidance among multinational enterprises. The research utilizes a literature-based approach by reviewing academic studies, policy reports, and international tax governance frameworks such as OECD-BEPS, Country-by-Country Reporting (CbCR), and Automatic Exchange of Information (AEoI). The findings indicate that stringent transfer pricing rules, mandatory documentation, and strengthened audit mechanisms significantly restrict manipulation of intra-group transactions, enhance transparency, and expand the tax revenue base. However, the research also highlights potential unintended effects, including the relocation of business activities to jurisdictions with less strict tax rules if global harmonization effort are weak or inconsistent. The practical implications suggest that governments should align domestic regulations with international standards, develop auditor competencies, improve benchmarking databases, and adopt digital reporting systems to support real-time supervision. For multinational enterprises, compliance with the arm’s length of principle and transparent documentation is crucial in mitigating legal risks and financial penalties. Investors also benefit from improved corporate governance and reduced litigation risk, which strengthen financial stability. The originality of this reserach lies in its comprehensive synthesis of empirical evidence and its policy-oriented recommendations tailored to the current challenges of global taxation.
Pengaruh Penerapan Green Accounting, Kinerja Lingkungan dan Struktur Modal terhadap Kinerja Keuangan Nur'aini, Luthfiah; Rokhayati, Hijroh
Jurnal Riset Akuntansi Soedirman Vol 4 No 2 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.2.19209

Abstract

This study aims to analyze the effect of implementation green accounting, environmental performance, and capital structure on financial performance. The theories used in this study are stakeholder theory and pecking order theory. This is a quantitative study using secondary data. The study population includes non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The sample selection used a purposive sampling method, resulting in 85 observations. Financial performance is measured using Return on Assets (ROA), green accounting is proxied by total environmental costs, environmental performance is measured by the PROPER rating, and capital structure uses the Debt to Equity Ratio (DER). Data analysis was performed using the EViews application version 13 through the stages of descriptive statistical analysis, classical assumption tests, panel data regression, model feasibility tests, and hypothesis testing. The results show that green accounting and environmental performance have no effect on financial performance, while capital structure has a negative effect on the financial performance of non-cyclical consumer companies.
Rezim Pelaporan Tahunan PPh Wajib Pajak Orang Pribadi dalam Kerangka Coretax: Analisis WPR–Governmentality atas PER-11/PJ/2025 Warsidi, Warsidi; Widianingsih, Rini
Jurnal Riset Akuntansi Soedirman Vol 4 No 2 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.2.19270

Abstract

This article analyses PER-11/PJ/2025 as a policy document that operates as a regime node in the annual individual income tax return (SPT Tahunan PPh Wajib Pajak Orang Pribadi/WPOP) reporting regime under Coretax. The analysis focuses on how the document problematises compliance through data standardisation, channel standardisation, data pre-population (prefill), and acceptance discipline. The article applies an interpretive-critical “What’s the Problem Represented to be?” (WPR) strategy by starting from the “solutions” postulated in the text to extract problem representations, presuppositions, and representational effects. A governmentality lens is then used to map regulatory rationalities and the governing technologies through which those rationalities are operationalised. Findings highlight two regime engines: (i) the master–attachment architecture of the SPT as a modular data schema that turns compliance into a processable data package (compliance as legibility/regularity); and (ii) administrative acceptance gatekeeping based on channel, NPWP validity, and the examination of returns at the acceptance stage (formal/completeness review), which conditions proof of receipt and the consequence of being “deemed not to have filed.” The article operationalises the term “simpul rezim” for this reading and closes with self-problematization to mark the risk of analytic bias when compliance is read primarily as a matter of data format and procedural gatekeeping.
Pengaruh Pengungkapan Emisi Karbon, Dewan Komisaris Independen, dan Modal Intelektual terhadap Kinerja Keuangan Ristanti, Roro Ajeng; Wiratno, Adi; Amperaningrum, Izzati
Jurnal Riset Akuntansi Soedirman Vol 4 No 2 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.2.19478

Abstract

This study, entitled "The Effect of Carbon Emission Disclosure, an Independent Board of Commissioners, and Intellectual Capital on Financial Performance," aims to examine and analyze the influence of carbon emission disclosure, an independent board of commissioners, and intellectual capital on financial performance. Signaling and agency theory serve as the foundation for this research. A causal quantitative approach using secondary data from financial reports and sustainability reports was employed. The population of this study was energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. A purposive sampling technique was used to select the sample, resulting in 31 companies. The data analysis techniques employed included descriptive statistical analysis, panel data regression models, panel data regression model selection tests, classical assumption tests, panel data regression analysis, model feasibility tests, and hypothesis testing. This study found that: (1) carbon emission disclosure has no effect on financial performance; (2) an independent board of commissioners has no effect on financial performance; and (3) intellectual capital has an effect on financial performance. The implications of this research are that companies are expected to consistently disclose and improve the quality of their carbon emissions disclosures. Companies should ensure that independent boards of commissioners effectively monitor and manage their operations, and they are advised to improve their intellectual capital management. Before investing, investors are advised to consider factors such as carbon emissions disclosure, the presence of an independent board of commissioners, and the company's intellectual capital.
Peran Digitalisasi dalam Pengembangan UMKM di Kabupaten Banyumas: Sebuah Systematic Literature Review Sugiarto, Sugiarto; Sunarmo, Agus; Faturokhman, Agus; Farida, Yusriyati Nur
Jurnal Riset Akuntansi Soedirman Vol 4 No 2 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.2.19502

Abstract

Digitalization has become one of the key strategies in the development of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, including in Banyumas Regency. Digital transformation is believed to enhance competitiveness, operational efficiency, market access, and business sustainability of MSMEs. This study aims to systematically review the role of digitalization in MSME development, with a specific focus on the regional context of Banyumas Regency. This research employs a Systematic Literature Review (SLR) method following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines. Scientific articles were collected from national and international databases, including SINTA, Google Scholar, Scopus, and Web of Science, published between 2019 and 2024. The results indicate that digitalization plays a significant role in improving MSME marketing performance, financial management efficiency, financial inclusion, and business resilience. However, the implementation of digitalization still faces several challenges, such as limited digital literacy, inadequate technological infrastructure, and insufficient institutional support. These findings are expected to provide insights for local governments, academics, and MSME practitioners in formulating digital-based MSME development policies and strategies in Banyumas Regency.

Page 10 of 10 | Total Record : 96

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