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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 86 Documents
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Analisis Pengaruh Pemahaman Etika Pajak terhadap Kepatuhan Pajak Anton, Anton; Aditya, Adbeel
Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (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.2025.4.1.16736

Abstract

Taxes have a very important role for the state, because all expenditures used for development come from taxes. In this case, psychological factors that affect tax compliance are needed, namely ethical factors. This study was conducted with the aim of empirically testing and analyzing the effect of understanding tax ethics on increasing tax compliance. The population used in this study were students from FEB and non-FEB at AKI Semarang University who had received taxation courses and had never received taxation courses with a sample of 30 people using the non-probability method. Data collection techniques using a questionnaire. Data analysis using SPSS 23. The results of the analysis using the experimental method obtained a significance value of t (t test) for the variable understanding of tax ethics of 0.032 whose value is <0.05 with a positive t count of 2.258. It states that tax ethics has a positive and significant effect on tax compliance.
Nilai Perusahaan dalam Perspektif Keberlanjutan: Kajian Literatur atas Carbon Emission Disclosure dan Green Intellectual Capital pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Khairunnisa, Salma; Busra, Busra
Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (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.2025.4.1.16978

Abstract

This study aims to examine the effect of carbon emission disclosure (CED) and green intellectual capital (GIC) on firm value from a sustainability perspective. The primary objective is to determine the extent to which carbon emission disclosure and the implementation of environmentally focused intellectual capital influence the value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research employs a quantitative approach using a causal associative method to measure cause-and-effect relationships between variables. The sample was selected using purposive sampling, focusing on companies that publish annual reports and sustainability reports and disclose data related to carbon emission disclosure and green intellectual capital.The data used are secondary data obtained from the official IDX website and the respective company websites. Firm value is measured using the Tobin's Q ratio, carbon emission disclosure is measured based on the disclosure index developed by Choi et al. (2013), and green intellectual capital is assessed through the components of green human capital, green structural capital, and green relational capital. The analysis was conducted using multiple linear regression with the help of SPSS software.The results indicate that the residual data are normally distributed and that the regression model meets classical assumptions. Hypothesis testing shows that carbon emission disclosure has no significant effect on firm value, with a probability value of 0.4350. In contrast, green intellectual capital has a significantly positive effect on firm value, with a coefficient of 0.808346 and a probability of 0.0000.
Pengaruh Pengelolaan Keuangan, Pengalaman Keuangan, Tingkat Pendidikan dan Pengetahuan Akuntansi terhadap Kinerja Manajerial UMKM Di Kabupaten Pemalang Melda, Bethari Sherawaly; Irianto, Bambang Setyobudi; Ulfah, Permata; Pratiwi, Umi
Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (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.2025.4.1.17001

Abstract

This study aims to determine the influence of financial management, financial experience, education level, and accounting knowledge of MSMEs in Pemalang Regency. The population in this study is MSME players in Pemalang Regency, Central Java Province. The sample selection in this study used purposive sampling, and there were 100 MSMEs. Based on the results of the study, it shows that: (1) financial management has a positive effect on the managerial performance of MSMEs; (2) Financial experience does not have a positive effect on the managerial performance of SMEs; (3) Educational level does not have a positive effect on the managerial performance of SMEs; (4) Accounting knowledge has a positive effect on the managerial performance of SMEs.
Integrasi Big Data dalam Audit Forensik Sebagai Strategi Deteksi dan Investigasi Fraud Keuangan Daerah Arianto, Bambang; Handayani, Bekti
Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (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.2025.4.1.17134

Abstract

This study aims to elaborate on the integration of big data in forensic audits as a strategy for detecting and investigating regional financial fraud. The increasing complexity and volume of financial data in the digital era creates new opportunities in detecting and investigating financial fraud. A more adaptive forensic audit approach to big data can improve the effectiveness of financial supervision and accountability, both in public and business entities. This study uses a qualitative approach with a literature study method to analyze the integration of big data technology into the forensic audit process. Data are analyzed through a thematic framework that identifies the role of big data analytics, such as predictive analysis and pattern recognition, in supporting the investigative audit process. The results of the study found that the use of big data can significantly accelerate the process of detecting transaction anomalies, expand the scope of the audit, and identify fraud patterns that were previously difficult to detect by conventional methods. This integration also increases the efficiency of the use of auditor resources in the investigation process. Thus, this study contributes to the development of a data-based forensic audit model, which combines digital analytical techniques in an investigative approach.
Dampak Capital Structure, Profitability, Inflation, dan Interest Rates terhadap Nilai Perusahaan Khoirunnisa, Rizka; Dewi, Anita Kusuma; Kurniawan, Umarudin
Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (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.2025.4.1.17198

Abstract

This research aims to analyze and understand the impact of Capital Structure, Profitability, Inflation, and Interest Rates on Firm Value. The population of this research consists of companies in the energy sector listed on the Indonesia Stock Exchange from 2021 to 2023. This study is based on signaling theory. A total of data from 83 companies was selected using purposive sampling method. The data analysis techniques used are descriptive statistical analysis, classical assumption testing, and hypothesis testing with the help of SPSS version 27. The results show that: (1) Capital Structure has a positive effect on firm value, (2) Profitability has a positive effect on firm value, (3) Inflation does not affect firm value. (4) Interest Rates does not effect firm value.
Analysis of Factors That Influence MSME Tax Reporting Compliance with the Regulation of Government Facility Number 23-2018 During the Covid Era Agustin, Irlaina; Safiq, Muhamad
Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (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.2025.4.1.17730

Abstract

The aims of this study is to determine the influence factor of the tax reporting compliance of MSME taxpayers with the regulation of government number 23 of 2018 during the covid-19 pandemic in order to fulfilling their tax obligations. The population of this research are the MSME that located in Bekasi Regency, registered as taxpayer on KPP Praatma Cibitung, KPP Pratama Cikarang Selatan, and KPP Pratama Cikarang Utara. The repondents in this study were 100 samples that collected using the purposive sampling by distributing questionnaire. Structural Equation modelling (SEM) is the method used to analyze the data obtained in this research. The result of this research prove that the tax rate is not influence the tax reporting compliance of MSME taxpayers on Bekasi Regency, meanwhile tax authorities’ service and tax knowledge had positive significant influence to tax reporting compliance of MSME taxpayers during covid-19 pandemic on Bekasi Regency.

Page 9 of 9 | Total Record : 86

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