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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 115 Documents
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Implementation of Sustainability-Oriented Accounting and Integrated Reporting in State-Owned Enterprises in the Construction Sector Paojan MS; Duki Adam; Budi Harta Rahayu
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.2026.5.1.22261

Abstract

This research aims to analyze the implementation of Sustainability-Oriented Accounting (SOA) and Integrated Reporting (IR) in state-owned enterprises (SOEs) within the construction sector in Indonesia. A descriptive qualitative approach was used, utilizing literature study and content analysis of annual reports and sustainability reports of state-owned construction companies. The results indicate that while the implementation of SOA and IR in state-owned construction enterprises has progressed significantly, companies still face substantial challenges in integrating Environmental, Social, and Governance (ESG) aspects directly into core accounting systems. The primary challenges include a lack of standardized non-financial value metrics, limited quantitative data regarding environmental impacts, and high transition costs toward fully integrated reporting. Although IR adoption enhances corporate transparency and accountability, the presentation of future value creation requires further refinement. The implications highlight the necessity of stricter technical regulations from the Ministry of SOEs and the Financial Services Authority (OJK) to promote standardized and measurable sustainability disclosures.
Pengaruh Self Control, Financial Literacy, dan Perilaku Keuangan terhadap Financial Well-Being Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman. Mutiara Nur Annisa; Umi Pratiwi; Puji Lestari; Hijroh Rokhayati; Permata Ulfah
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.2026.5.1.22288

Abstract

This study is motivated by the importance of students financial management abilities in achieving financial well-eing. This study aims to analyze the effect of self control, financial literacy and financial behavior on the financial well-being of students at the Faculty of Economics and Business, Jenderal Soedirman University. This study mployed a quantitative research method using a survey through questionnaires. The population of this study consisted of undergraduate students from the Faculty of Economics and Business, Jenderal Soedirman University, from the 2022 dan 2023 cohorts. The sampling technique used was proportionate stratified random sampling, with a total of 187 respondents. Data were analyzed using IBM SPSS Statistics version 26. The results showed that self control has a positive effect on financial well-being, financial literacy has no effect on financial well-being, and financial behavior has a positive effect on financial well-being.
Kajian Dampak Manajemen Pengetahuan Digital pada Technostress Krisnho Rachmi Fitrijati; Rini Widianingsih; Permata Ulfah; Umi Pratiwi; Atiek Sri Purwati; Irianing Suparlinah
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.2026.5.1.22290

Abstract

This paper aims to assess how digital knowledge management affects technostress among employees and its impact on organizational sustainability. This study conducts an in-depth literature review on the concepts of digital knowledge management and technostress. The paper employs a literature review methodology, examining relevant studies on digital knowledge management and technostress systematically selected from connectedpapers.com. The findings reveal a direct and positive relationship between knowledge management and technostress across the reviewed literature. Specifically, several studies indicate that higher levels of corporate knowledge management correspond to higher levels of technostress. This paper serves as a foundation for future research. Furthermore, it contributes to the scarce academic literature regarding technostress levels and digital knowledge management.
Pentingnya Kompetensi Auditor dan Tekanan Anggaran Waktu dalam Laporan Keuangan UMKM dalam Menghadapi Digitalisasi Yulaikah Yulaikah; Peni Astuti
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.2026.5.1.22293

Abstract

This study aims to analyze the effect of auditor competence and time budget pressure on the quality of MSME financial reports in facing digitalization. This study employed a quantitative approach using primary data collected through questionnaires from 90 respondents. The data were analyzed using multiple linear regression with the assistance of SPSS. The results show that auditor competence has a positive and significant effect on the quality of MSME financial reports, as indicated by a regression coefficient of 0.435, a t-value of 4.156, and a significance value of 0.000 < 0.05. Furthermore, time budget pressure has a positive and significant effect on the quality of MSME financial reports, with a regression coefficient of 0.584, a t-value of 4.534, and a significance value of 0.000 < 0.05. Simultaneously, auditor competence and time budget pressure have a significant effect on the quality of MSME financial reports, as indicated by an F-value of 16.042 with a significance value of 0.000 < 0.05. The Adjusted R-square of 0.239 indicates that auditor competence and time budget pressure jointly explain 23.9% of the variation in the quality of MSME financial reports, while the remaining 76.1% is explained by other factors outside the research model. These findings indicate that improving auditor competence and managing time budget pressure appropriately can contribute to improving the quality of MSME financial reports, particularly in responding to the demands of digitalization.
Pengaruh Kegigihan (Grit) dan Kepemimpinan yang Memberdayakan (Empowering Leadership) terhadap Perilaku Kewargaan Organisasi (Organizational Citizenship Behavior) melalui Keterikatan Kerja (Work Engagement) sebagai Variabel Mediasi Djaka Adiwinata; Irawan Irawan; Kety Soraya
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.2026.5.1.22316

Abstract

The purpose of this study is to examine the direct effect of grit and empowering leadership on organizational citizenship behavior, as well as their indirect effect mediated by work engagement. This research was conducted using a quantitative method with a Structural Equation Modeling (SEM) approach, with a population of 65 Gen Z employees. Data collection was carried out using questionnaires distributed directly. Data analysis was performed using SmartPLS 3.3. The results showed that EL and GRIT do not have a significant direct effect on OCB. However, both have a positive and significant effect on WE, which subsequently has a positive and significant effect on OCB. The mediation test results indicate that WE significantly mediates the effect of GRIT and EL on OCB. These findings emphasize that WE is a crucial mechanism bridging the influence of individual factors and the work environment on OCB.

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