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Jurnal Riset Akuntansi
Published by INSTITUT TEKNOLOGI DAN BISNIS SEMARANG
ISSN : 29856248     EISSN : 2985766X     DOI : 10.54066
Core Subject : Economy,
Economics, Econometrics & Finance
Ilmu bidang Ekonomi dan Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 16 Documents
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Search results for , issue "Vol. 4 No. 2 (2026): May" : 16 Documents clear
Determinan Kapabilitas Kurator terhadap Kinerja Kurator melalui Kepuasan Kerja yang Dimoderasi Komitmen pada Kurasi UMKM Jawa Timur Rinawati, Liya; Eddy Yunus; Slamet Riyadi
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May :Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i2.3773

Abstract

This study is motivated by the significant role of Micro, Small, and Medium Enterprises (MSMEs) in the national economy, particularly in generating employment and supporting economic growth, while still facing challenges related to product quality and competitiveness. In this context, product curation emerges as a strategic mechanism to enhance quality standards and market readiness, making the role of curators increasingly important. This study aims to analyze the influence of curator competence, digital curation technology, work environment, work motivation, work targets, teamwork, and personality traits on job satisfaction and curator performance in MSMEs, as well as to examine the role of job satisfaction as a mediating variable and commitment as a moderating variable. The research employs a quantitative approach with an explanatory design, using primary data collected through questionnaires distributed to 251 curators affiliated with the East Java Curation House. Data analysis was conducted using multiple linear regression, along with mediation and moderation testing. The findings indicate that curator competence, digital curation technology, work targets, teamwork, and job satisfaction have a significant effect on curator performance, while job satisfaction also mediates several relationships among variables. However, curator commitment does not act as a moderating variable. The implications of this study highlight the importance of strengthening curator competence, enhancing the utilization of digital technology, and developing structured and collaborative work systems to improve curator performance and the sustainable competitiveness of MSMEs.
Service Orientation and Career Preparation Among Undergraduate Students Novenda Sheila Divadhani; Heri Prabowo; Farah Chalida Hanoum
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May :Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i2.3779

Abstract

This study examines the interrelationships between service orientation, career planning behaviours, training expectations, and self-efficacy among undergraduate students preparing for service industry careers. Methods: Using a quantitative correlational design, data were collected from 202 undergraduate students via a structured questionnaire. Pearson correlation analysis was conducted to examine relationships among key variables. Findings: Service orientation demonstrated significant positive correlations with all other constructs (r = .205 to .275, p < .01), positioning it as a central element in career preparation. The strongest correlation was observed between career research and clear career goals (r = .407, p < .01), while clear career goals and training relevance showed no significant relationship (r = .119, p > .05). Implications: The findings suggest that service orientation should be integrated into career development programs and that holistic approaches addressing multiple constructs simultaneously may be particularly effective. Originality: This study extends Social Cognitive Career Theory by incorporating service orientation as a key variable and applies service-dominant logic to career preparation processes.
Pengaruh Pelatihan dan Pengembangan Karier terhadap Prestasi Kerja Karyawan PT XYZ Teknik Ririn Uke Saraswati; Ranuyoga Arsyiandi; Dany Prio Hutomo; Muhammad Harun Marifatullah; Naidi Wizaya
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May :Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i2.3785

Abstract

This study aims to analyze the effect of training and career development on employee performance at PT XYZ Teknik. The study used a quantitative approach with a survey method. The study population was 82 employees, with a saturated sampling technique so that the entire population was sampled. Data were collected through distributing questionnaires that had been tested for validity and reliability, so they were suitable for use as research instruments. Data analysis was carried out using statistical tests, namely the t-test to see the partial effect and the F-test to test the simultaneous effect between variables. The results showed that training had a significant effect on work performance, indicated by a calculated t-value of 3.498 which was greater than the t-table of 1.990 and a significance level of less than 0.05. In addition, career development also had a significant effect with a calculated t-value of 3.448 which was greater than the t-table of 1.990 and a significance level of less than 0.05. Simultaneously, training and career development were proven to have a significant effect on employee performance with a calculated F-value of 206.883 which was greater than the F-table of 3.11. These findings emphasize the importance of implementing structured training programs and ongoing career development to optimally improve employee competency and performance.
Analisis Penerapan Psak 409 dalam Pelaporan Keuangan Zakat, Infak, dan Sedekah pada NU CARE–LAZISNU MWCNU Babat untuk Mewujudkan Akuntabilitas dan Transparansi Nurul Alfiatun Nisa; Ahmad Fahrudin Alamsyah
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May :Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i2.3810

Abstract

The purpose of this study is to evaluate the implementation of PSAK 409 to achieve accountability and transparency in the financial reporting of zakat, infaq, and sedekah (ZIS) at NU CARE–LAZISNU MWCNU Babat. A qualitative approach utilizing case studies and descriptive analysis was the research methodology used. The Miles and Huberman methodology, which includes data reduction, data presentation, and conclusion drawing, was used to examine data collected through observation, interviews, and documentation. The findings indicate that ZIS LAZISNU MWCNU Babat's financial management and reporting procedures are still not fully compliant with PSAK 409. Complete financial reports, such as the statement of financial position, statement of changes in funds, cash flow statement, and notes to the financial statements, have not been published, and financial recording is still done simply and manually. This results in the institution's less-than-ideal accountability and transparency. Limited human resources, lack of knowledge of sharia accounting rules, and inadequate record-keeping systems are the main obstacles hindering the implementation of PSAK 409. Therefore, to create more accountable and transparent financial reports and increase public trust in zakat management institutions, efforts are needed to strengthen the record-keeping system, improve human resource competency, and support the implementation of PSAK 409.
Dinamika Pengaruh Inflasi, Harga Minyak Dunia, dan Risiko Geopolitik terhadap Pertumbuhan Ekonomi Indonesia: Pendekatan Error Correction Model Isni Maulida; Fitrawaty Fitrawaty; Arwansyah Arwansyah
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May :Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i2.3813

Abstract

This study aims to analyze the influence of domestic and global factors on Indonesia’s economic growth, with variables including inflation, world oil prices, and geopolitical risk. The research employs a quantitative approach using a regression model combined with the Engle–Granger Error Correction Model (ECM) to capture both short-run and long-run dynamics among variables. The data used are time series data from 1986 to 2024, sourced from the World Bank and the Geopolitical Risk Index. The results show that in the short run, inflation and world oil prices have a positive and significant effect on economic growth, while geopolitical risk has a negative and significant effect. In the long run, inflation remains positive and significant, whereas geopolitical risk continues to have a negative and significant impact on economic growth. The error correction term coefficient (ECT(-1)), which is negative and significant, indicates the presence of a relatively fast adjustment mechanism toward long-run equilibrium. These findings confirm that the ECM approach is effective in explaining the dynamic relationship between domestic and global factors and Indonesia’s economic growth.
Comparative Analysis of Optimal Portfolio Formation Using the Single Index Model and Black-Litterman Model on a Fixed Sample of IDX30 Constituents Widya Sari, Ida Ayu Artha; Harta Mimba, Ni Putu Sri
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May :Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i2.3807

Abstract

This study compares the Single Index Model and the Black-Litterman model in forming an optimal stock portfolio on a fixed sample of recurrent IDX30 constituents in order to assess differences in portfolio composition, return, risk, and risk-adjusted performance in the Indonesian capital market. This study compares the Single Index Model and the Black-Litterman model in forming an optimal stock portfolio on a fixed sample of recurrent IDX30 constituents in order to assess differences in portfolio composition, return, risk, and risk-adjusted performance in the Indonesian capital market. The Single Index Model produced a more diversified 9-stock portfolio and the stronger Sharpe ratio, while the Black-Litterman model produced a more concentrated 3-stock portfolio with higher expected return, higher Treynor ratio, and higher Jensen’s alpha. The results indicate that no single model dominates on all criteria. The Single Index Model is more favorable from the perspective of total-risk-adjusted efficiency, whereas the Black-Litterman model is more favorable from the perspective of return orientation and systematic-risk-adjusted performance. Future research should strengthen the economic justification of investor views and expand the benchmark comparison to broader Indonesian stock universes..
Strategi Manajemen Risiko dalam Upaya Meningkatkan Keamanan Siber di Dinas Komunikasi dan Informatika Provinsi Sumatera Utara Ilfa Damayanti Andini Harahap; Fauzi Arif Lubis; Purnama Ramadani Silalahi
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May :Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i2.3817

Abstract

This study aims to analyze the state of cybersecurity and examine the implementation of risk management strategies at the Communication and Informatics Office of North Sumatra Province. The study employed a qualitative approach with descriptive methods, using interviews and documentation as data collection techniques. Interviews were conducted with three informants directly involved in cybersecurity management. The results indicate that the implementation of cybersecurity risk management has been carried out systematically through the stages of risk identification, analysis, evaluation, handling, and monitoring, supported by the use of a risk register and the Plan, Do, Check, Act (PDCA) cycle approach within the Information Security Management System framework. Risk assessments are conducted based on the level of impact and likelihood to determine priority for handling. The implemented mitigation strategies include risk control, avoidance, and transfer, with a focus on high-level risks. However, implementation still faces obstacles such as limited human resources, suboptimal internal policies, and a lack of support systems. Therefore, strengthening is needed through improving human resource competency, refining policies, and ongoing monitoring and evaluation to enhance the effectiveness of risk management and cybersecurity resilience.
Analisis Pengaruh Proporsi Tenaga Kerja dan Eksternalitas Aglomerasi Terhadap PDRB Industri Sektor Manufaktur di Indonesia Widya Utari; Fitrawaty Fitrawaty; Dede Ruslan
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May :Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i2.3828

Abstract

This study aims to analyze the effect of labor proportion and industrial agglomeration externalities on the Gross Regional Domestic Product (GRDP) of the manufacturing sector in Indonesia. This research employs a quantitative approach using panel data covering 34 provinces over the period 2019–2023. The independent variables include labor proportion and industrial externalities represented by specialization index (MARshall–Arrow–Romer/MAR), competition (Porter), and diversity (Jacobs). The analysis method uses panel data regression with model selection through Chow, Hausman, and Lagrange Multiplier tests, where the Random Effect Model (REM) is selected as the best estimation model. The results show that labor proportion and MAR externalities have a positive and significant effect on manufacturing GRDP, highlighting the important role of labor and industrial specialization in driving regional output growth. In contrast, Porter and Jacobs externalities do not have a significant effect, indicating that industrial competition and diversity have not yet contributed substantially to manufacturing sector performance during the study period. Simultaneously, all independent variables significantly affect GRDP, although the model’s explanatory power remains relatively limited. These findings suggest that the growth of Indonesia’s manufacturing sector is more influenced by labor and industrial concentration rather than competition and diversification dynamics, and that other factors outside the model also play an important role in determining manufacturing sector performance.
Pengaruh Social Support Rekan Kerja dan Interpersonal Communication terhadap Job Satisfaction Karyawan Dot Max Coffee and Eatery di Kota Madiun Vania Eka Puspita; Sonja Andarini
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May :Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i2.3831

Abstract

This study aims to analyze the influence of coworker social support and interpersonal communication on job satisfaction among employees at Dot Max Coffee and Eatery in Madiun City. This study employs a quantitative method, using a questionnaire distributed to employees as respondents for data collection. The data obtained were then analyzed using multiple linear regression analysis with the assistance of SPSS software. The results indicate that coworker social support and interpersonal communication fall into the “good” category based on respondents’ perceptions. Partially, coworker social support has a positive and significant effect on employee job satisfaction. Similarly, interpersonal communication also has a positive and significant effect on job satisfaction. Simultaneously, both variables were found to have a positive and significant effect on the job satisfaction of employees at Dot Max Coffee and Eatery in Madiun City. Furthermore, the results indicate that the model used has excellent explanatory power regarding variations in employee job satisfaction. This suggests that coworker support and interpersonal communication are key factors that can enhance job satisfaction. The stronger the social relationships and communication within the workplace, the higher the level of employee job satisfaction.
Financial Distress Sebagai Mekanisme Mediasi Antara Profitabilitas, Struktur Modal, dan Nilai Perusahaan: Peran Moderasi Komisaris Independen Henny Wirianata; Viriany Viriany; Sri Sundari; Kartini Kartini
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May :Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i2.3846

Abstract

This study aims to analyze the influence of profitability and capital structure on firm value, taking into account the role of financial condition as a mediating variable and corporate governance as a moderating variable. The main variables used include profitability (ROA), capital structure (DER), financial condition (Altman Z-score), firm value (Tobin’s Q/PBV), and independent commissioners as a moderating variable. This study employs a quantitative approach using secondary data analyzed via regression models, moderation tests, and the Sobel mediation test. The study was conducted on 45 companies from the property and real estate sectors that met the sample criteria, covering the period from 2019 to 2024. The results indicate that profitability does not significantly affect financial condition or firm value. Conversely, capital structure has a significant negative effect on financial condition but a significant positive effect on firm value. Furthermore, independent commissioners were found to mitigate the negative impact of capital structure on financial health. This study contributes by integrating mediation and moderation roles into a single model, and demonstrates that the relationship between financial variables and firm value is complex and contextual. These findings have implications for management and investors in understanding the importance of managing capital structure and financial health, and reinforce the role of corporate governance in risk management.

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