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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 108 Documents
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Artikel Analisis Peran Koperasi Untuk Pendanaan UMKM di Kota Tasikmalaya Syirvi Jauhariah; Wulan Purnamasari; Elsanty Juliana Saltanu; Intan Nuraeni Gunawan; Reza Komara; Gista Rismayani
Jurnal Riset Akuntansi Soedirman Vol 5 No 1 (2026): 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.2026.5.1.21559

Abstract

This study aims to analyzei thei rolei of thei Pameingkeiut Banda Savings and Loan Coopeirativei (Kopeirasi SPB) in supporting thei financing of Micro, Small, and Meidium EInteirpriseis (MSMEIs) in Tasikmalaya City. This reiseiarch eimploys a qualitativei meithod with a deiscriptivei approach, utilizing obseirvation, inteirvieiw, and documeintation teichniqueis. Thei reiseiarch informants consisteid of a coopeirativei administrator and an MSMEI meimbeir who has beiein activeily involveid with thei coopeirativei sincei 2003. Thei findings reiveial that Kopeirasi SPB plays a significant rolei in MSMEI eimpoweirmeint through threiei main aspeicts: (1) providing busineiss capital through acceissiblei loan products for meimbeirs; (2) offeiring simpleir financing reiquireimeints compareid to formal banking institutions, reiquiring only activei meimbeirship for a minimum of eiight months; and (3) impleimeinting a fleixiblei installmeint scheimei that prioritizeis thei sustainability of meimbeirs’ busineisseis oveir rigid paymeint scheiduleis. Thei long-teirm reilationship eistablisheid beitweiein thei coopeirativei and its meimbeirs deimonstrateis that thei coopeirativei’s rolei in MSMEI eimpoweirmeint is sustainablei and builds trust across geineirations. This study concludeis that savings and loan coopeirativeis seirvei as an eiffeictivei alteirnativei sourcei of capital for MSMEI actors who havei limiteid acceiss to conveintional banking seirviceis, theireiby contributing positiveily to thei growth of thei local eiconomy in Tasikmalaya City.
Pengaruh Literasi Digital dan Kesadaran Keamanan Siber terhadap Pencegahan Cyber Fraud pada Pengguna Mobile Banking Syariah Bambang Arianto; Robiatul Auliyah; Izzati Amperaningrum
Jurnal Riset Akuntansi Soedirman Vol 5 No 1 (2026): 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.2026.5.1.21594

Abstract

This study aims to examine the effect of digital literacy and cybersecurity awareness on cyber fraud prevention among users of Islamic mobile banking. This issue is important because the development of Islamic digital financial services has grown rapidly, yet it has also been accompanied by increasing cybersecurity risks, such as digital fraud, phishing, personal data theft, account misuse, and illegal transactions that may harm users. This study employed a quantitative approach using a survey method involving 66 respondents who were users of Islamic mobile banking. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS software to examine the influence of the independent variables on cyber fraud prevention among Islamic mobile banking users. The findings reveal that digital literacy has a positive effect on cyber fraud prevention. In addition, cybersecurity awareness also has a positive effect on cyber fraud prevention. This study confirms that the better users’ digital literacy, the greater their ability to understand, evaluate, and use Islamic mobile banking services safely. Furthermore, the higher users’ cybersecurity awareness, the greater their ability to prevent potential digital fraud. Therefore, digital literacy and cybersecurity awareness positively influence cyber fraud prevention among users of Islamic mobile banking.
Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Daerah dalam Membayar Pajak Restoran Prasetyo Pambudi; Yanuar Eko Restianto; Widyahayu Warmmeswara Kusumastati
Jurnal Riset Akuntansi Soedirman Vol 5 No 1 (2026): 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.2026.5.1.21695

Abstract

This research tested the influences of taxation knowledge, tax payer awareness and tax penalty to local tax payer obedience in paying restaurant tax. This research used 112 restaurant sample in Cilacap’s District. It used questionarre as data collection tool. Research method used was multiple linear regression, which was done after doing validation test, reliability test, and classical assumption tests. The result showed that taxation knowledge and tax payer awareness influence significantly local tax payer obedience in paying restaurant tax. While tax penalty did not influence significantly local tax payer obedience in paying restaurant tax.
Pengaruh Profitabilitas, Pertumbuhan Perusahaan, Kebijakan Dividen dan Kepemilikan Institusional terhadap Nilai Perusahaan Ahmad Lukman Hakim; Hijroh Rokhayati
Jurnal Riset Akuntansi Soedirman Vol 5 No 1 (2026): 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.2026.5.1.21727

Abstract

This study aims to analyze the effects of profitability, company growth, dividend policy, and institutional ownership on firm value in the energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The theories used in this study are signaling theory and agency theory. This is a quantitative study using secondary data. The research population includes all energy sector companies listed on the IDX between 2021 and 2024. The sample selection used a purposive sampling method, resulting in 18 companies and 72 observations. Firm value is measured using Price to Book Value (PBV), profitability is measured by Return on Equity (ROE), company growth is measured by the Asset Growth Ratio (AGR), dividend policy is measured by the Dividend Payout Ratio (DPR), and institutional ownership is measured by the percentage of share ownership by institutions. Data analysis was performed using panel data regression analysis with EViews 12. The results indicate that: (1) profitability has a positive effect on firm value; (2) asset growth of the company has a negative effect on firm value; (3) dividend policy has no effect on firm value; and (4) institutional ownership has a negative effect on firm value.
Pengaruh Kemudahan dan Kualitas terhadap Penggunaan Sistem Informasi Akuntansi pada Usaha Kecil dan Menengah di Kabupaten Banyumas Bambang Setyobudi Irianto
Jurnal Riset Akuntansi Soedirman Vol 5 No 1 (2026): 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.2026.5.1.22099

Abstract

The development of information technology requires MSMEs to digitalize financial records through Accounting Information Systems. However, the level of AIS usage among MSMEs in Banyumas Regency is still low. This study aims to examine the effect of Ease of Use and AIS Quality on the Use of AIS in MSMEs in Banyumas Regency. This study uses a quantitative approach with a survey method. The population in this study is all MSMEs in Banyumas Regency that use Accounting Software. The research sample consisted of 62 respondents selected using purposive sampling technique. Data analysis techniques used multiple linear regression analysis with the help of SPSS. The results of the study show that Ease of Use has a positive and significant effect on AIS Usage. AIS Quality has a positive and significant effect on AIS Usage. The implication of this study is that software developers need to improve ease of use and ensure information quality so that AIS can be widely adopted by MSMEs.
Integrasi Prinsip Maqashid Syariah dan ESG dalam Membangun Akuntabilitas dan Tata Kelola Investasi Syariah di Indonesia Nurfitriana Nurfitriana; Adryan Irawan; Fitra Analia
Jurnal Riset Akuntansi Soedirman Vol 5 No 1 (2026): 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.2026.5.1.22129

Abstract

The growing global awareness of sustainability is driving the growth of Environmental, Social, and Governance (ESG)-based investments. Sharia investment is also emerging as an alternative that prioritizes compliance with Islamic law as well as ethical and sustainable values. However, the integration of ESG and maqashid sharia as the philosophical foundation of sharia investment has not been systematically mapped in the literature. This study aims to integrate maqashid sharia and ESG dimensions in building accountability and governance of sharia investment, as well as formulate a conceptual integration model as a reference for developing sustainable sharia investment practices. The method used is desk research with document analysis, sustainability reports of sharia issuers, and other relevant literature. The results show that the five dimensions of maqashid sharia have substantive alignment with the ESG pillars, particularly hifz al-mal in building accountability and governance, so that maqashid sharia serves as a value foundation that strengthens the legitimacy of ESG in sharia investment. The formulated integration model encompasses three levels: values ​​(maqashid as the normative basis), instruments (ESG-based sharia stock screening), and governance. Implications include strengthening regulations by the Financial Services Authority (OJK) and the Indonesian Ulema Council (DSN-MUI) and the development of an ESG-based screening index.
The Role of Financing of Sharia Microfinance Institutions in Driving the Development of Small and Medium Industries Nurfahmi Fadlillah; Jajang Hidayat
Jurnal Riset Akuntansi Soedirman Vol 5 No 1 (2026): 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.2026.5.1.22131

Abstract

Small and Medium Industries (IKM) play a strategic role in the national economy, yet continue to face structural barriers related to limited access to formal financing. This condition positions Islamic Microfinance Institutions (LKMS) as a viable alternative through the provision of sharia-based financing that is more inclusive and equitable. This study aims to analyze the influence of three LKMS financing scheme mudharabah, musyarakah, and murabahah on the development of IKM in Banyumas Regency. A quantitative approach with a causal design was employed, involving 35 IKM respondents selected through purposive sampling and analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM) via SmartPLS. The outer model evaluation indicated that all outer loadings exceeded 0.70, with Average Variance Extracted (AVE) values ranging from 0.734 to 0.811 and Composite Reliability ranging from 0.892 to 0.945, confirming construct validity and reliability. The inner model results revealed that mudharabah exerted the most dominant effect (β = 0.415; p = 0.007), followed by musyarakah (β = 0.334; p = 0.050) and murabahah (β = 0.114; p = 0.042), with the model explaining 64.4% of the variance in IKM development (R² = 0.644). These findings suggest that LKMS should prioritize profit-and-loss sharing schemes while integrating digital services to expand inclusive financing outreach for small and medium enterprises.
Peranan Modal Intelektual, Kemampuan Membayar Jangka Pendek, dan Keberadaan Komite Audit terhadap Kinerja Keuangan Perusahaan Izza Mustholih Al Amin; Hijroh Rokhayati
Jurnal Riset Akuntansi Soedirman Vol 5 No 1 (2026): 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.2026.5.1.22148

Abstract

This study aims to analyze and empirically prove the influence of Intellectual Capital (VAIC™), multidimensional Liquidity, and Audit Committee on Financial Performance proxied by Return on Assets (ROA), integrating Firm Size as a control variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the post-pandemic recovery period from 2022 to 2024. The theories applied in this study are Resource-Based View (RBV), Liquidity Trade-off Theory, and Agency Theory. This is a quantitative causal associative study utilizing secondary data. The population includes 228 manufacturing companies listed on the IDX. Sample selection used a purposive sampling method, resulting in 125 companies and 375 observation units. Outliers were managed using the Winsorizing technique (0.00% to 2.67% adjustment). Data analysis was performed using Partial Least Squares - Structural Equation Modeling (PLS-SEM) with SmartPLS 4 via a 5,000 bootstrapping resampling procedure. The results indicate that: (1) Intellectual Capital (VAIC™) has a positive and significant effect on Return on Assets (ROA), with Human Capital Efficiency (VAHU) as the primary contributor; (2) Liquidity has a positive and significant effect on Return on Assets (ROA), generating a theoretical novelty that holding liquid assets post-pandemic transforms from passive assets bearing opportunity costs into a strategic operational safety buffer; (3) Audit Committee has no effect on Return on Assets (ROA), indicating a formalistic compliance tendency; and (4) Firm Size as a control variable has a positive and significant effect on Return on Assets (ROA).

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