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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 210 Documents
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Dampak Corporate Social Responsibility (CSR) dan Good Corporate Governance (GCG) Terhadap Nilai Perusahaan Sektor Energi yang Terdaftar di BEI periode 2019-2022 Aftinah Wafa Ahmadi; Evi Yuniarti; Endah Yuni Puspitasari
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): November : 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.v2i4.2710

Abstract

This research aims to determine the impact of CSR and GCG on company value in energy sector companies listed on the IDX in 2019-2022. The population in this study are energy sector companies listed on the IDX. The sampling method used was a purposive sampling method based on certain criteria, resulting in 11 energy sector companies listed on the IDX. The data collection technique in this research uses secondary data. The data analysis carried out was carrying out classical assumption tests, carrying out multiple linear regression analysis and carrying out hypothesis testing using IBM SPSS Statistics version 26 software. The results of this research show that the three independent variables simultaneously influence company value. Partially, CSR variables and institutional ownership have an effect on company value, while managerial ownership variables have no effect on company value.
Faktor-Faktor yang Mempengaruhi Penghindaran Pajak Pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia Tahun 2016-2020 Fakhrina Marsya Primandita; Dian Nirmala Dewi; Artie Ardhita Rachman
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): November : 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.v2i4.2724

Abstract

This study aims to examine the influence of profitability, firm size, and financial distress on tax avoidance. The population of this study is mining companies listed on the Indonesia Stock Exchange (IDX) during the period of 2016-2020. This research utilizes secondary data obtained from the financial statements of mining companies listed on the IDX from 2016 to 2020, which were downloaded from www.idx.co.id. The population of this study consists of 86 mining companies listed on the IDX during 2016-2020. Purposive sampling was employed to select a sample of 102 observations for analysis using multiple linear regression. The findings reveal that firm size and financial distress have a significant impact on tax avoidance, while profitability does not have a significant effect on tax avoidance.
Analisis Laporan Keuangan Sebelum, Selama dan Sesudah Pandemi Covid-19 Dalam Menilai Kinerja Keuangan Industri Food and Beverage Yang Terdaftar di Bursa Efek Indonesia (BEI) : Studi Kasus PT Sarimelati Kencana Tbk, Periode 2018-2023 Himawan Pradipta; Merrissa Puji Ambarwati
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): November : 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.v2i4.2733

Abstract

Purpose_ This study was conducted with the aim of determining whether there is a difference in the financial performance of PT Sarimelati Kencana Tbk (PZZA) before, during, and after the Covid-19 pandemic. Furthermore, this study also aims to analyze whether the Covid-19 pandemic has an impact on the company's financial performance. Method_ The researcher used a quantitative descriptive analysis method to evaluate the financial performance of PT Sarimelati Kencana Tbk (PZZA). Conducting a financial performance assessment is considered important for a company to get a comprehensive picture of its financial position. This assessment is carried out using various methods, one of which is financial statement analysis. Financial statement analysis involves measuring liquidity, solvency, and profitability ratios. These ratios provide information about the company's ability to meet its obligations, manage its assets, and generate profits. Findings_ The financial performance of PT Sarimelati Kencana Tbk (PZZA) experienced a significant decline during the 2018-2023 period, mainly influenced by the impact of the Covid-19 pandemic. It can be said that the decline in the liquidity ratio indicates that there is difficulty for the company in meeting its short-term obligations. The increase in the solvency ratio indicates the company's increasing dependence on debt and the risk of default. It can be said that a decrease in the activity ratio indicates the company's inability to optimally utilize its assets to generate profits. A decrease in the profitability ratio indicates that the company has difficulty generating adequate profits. The company needs to increase capital, maximize sales turnover, and control costs.Implications_ This study provides theoretical contributions by enriching knowledge about financial statement analysis in the context of the Covid-19 pandemic. The findings of this study can be used as a consideration in formulating policies and strategies to improve the company's financial performance during the pandemic. Practically, this study is expected to help PT Sarimelati Kencana Tbk to increase its profitability in the post-pandemic period.Originality_ This study originally uses financial ratios to assess the company's financial performance.Research Type_ Empirical Study.
Analisis Akuntansi Pertanggungjawaban Sosial Sebagai Bentuk Tanggung Jawab Perusahaan terhadap Lingkungan Sekitarnya : Studi Kasus PT. Bank Syariah Indonesia Cabang Bandar Lampung Nurmila Nurmila; Ersi Sisdianto
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): November : 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.v2i4.2737

Abstract

Social responsibility is another form of achievement of a financial institution. This is a form of responsibility that must be given especially to the surrounding area. BSI Bandar Lampung has carried out tourism empowerment as a form of social responsibility. To find out accountability reporting must be done in a good form of accountability. So the aim of this research is to analyze the accountability of social responsibility reporting carried out by BSI Bandar Lampung. This research is qualitative in nature with informants from the treasurer of BSI Bandar Lampung. The results of this research show that Bank BSI Bandar Lampung has implemented corporate social responsibility in the form of corporate social activities outlined in the form of partnership programs and environmental development. The implementation of corporate social responsibility accounting at BSI Bandar Lampung bank is less than optimal. There is no special report from the company for a detailed breakdown of CSR costs. CSR costs are included in non-operational items and included in the central BSI bank's annual financial report. The form of BSI Bandar Lampung bank's social activities is in accordance with applicable regulations
Akuntansi Pertanggungjawaban Sosial dan Lingkungan : Konsep, Implementasi, dan Tantangan Imelda Saputri; Ersi Sisdianto
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): November : 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.v2i4.2740

Abstract

Social and Environmental Responsibility Accounting (APSL) is increasingly important in the business world along with increasing attention to sustainability issues. This approach involves reporting that not only covers financial aspects, but also the social and environmental impacts caused by company activities. APSL's main goal is to increase transparency, accountability, and encourage responsible business practices towards society and the environment. APSL implementation involves identifying significant social and environmental issues, measuring impacts, and reporting that complies with international standards. Even though regulations related to social and environmental responsibility already exist, challenges in implementing APSL remain, including lack of understanding, high implementation costs, and regulatory inconsistencies between countries. The implementation of Good Corporate Governance (GCG) mechanisms that involve all stakeholders is expected to support the success of APSL and increase the credibility of social and environmental reporting. The company's success in implementing APSL shows that this strategy is not only beneficial for reputation, but also contributes to long-term economic sustainability.
Perbandingan Kinerja Antar 3 Perusahaan pada PT Gudang Garam Tbk, PT HM Sampoerna Tbk dan PT Indonesia Tobacco Tbk Periode 2019-2023 Diah Indri Anggriyanti; Cailah Nasywa Afrila; Dela Wahyu Putri Awanda
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.2821

Abstract

This study discusses the comparison of the financial performance of three tobacco companies in Indonesia, namely PT Gudang Garam Tbk, PT HM Sampoerna Tbk, and PT Indonesia Tobacco Tbk in the 2019-2023 period. The analysis was conducted using financial ratios including liquidity, activity, solvency, profitability, and market to evaluate the operational performance and financial structure of each company. The results showed that PT HM Sampoerna Tbk consistently had the best performance in terms of operational efficiency, profitability, and solvency. Meanwhile, PT Gudang Garam Tbk excels in dividend policy, despite facing challenges in asset efficiency and profitability. PT Indonesia Tobacco Tbk, despite showing improvement in some solvency ratios, still faces high financial risk and low operational efficiency. This study provides important insights for investors and stakeholders to understand the competitive position and opportunities for improvement of corporate strategies in the tobacco industry.
Penggunaan Teknologi Finansial Syariah Dalam Laporan Keuangan Desi Saraswati; Adela Yanuar Zahrani; Reza Diva Primadani; Nova Artha Mevia; Anggita Putri Pramesti; Riskya Vernanda Pratama; Ahmad Nurrohim
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.2835

Abstract

This research explores the development and use of Islamic fintech in financial reporting in Indonesia. Islamic fintech, which integrates Islamic principles with financial technology, has shown significant growth, particularly given Indonesia's status as the country with the largest Muslim population. Using a qualitative descriptive research method, this study examines how Islamic fintech facilitates transparency, efficiency, and financial inclusion while adhering to Islamic principles such as avoiding riba, gharar, and maisir. The findings indicate that Islamic fintech has enhanced the quality of financial reporting through technologies like blockchain, enabling real-time transaction tracking. However, challenges such as uneven distribution and dynamic regulations remain obstacles. This research provides insights into how Islamic fintech can refine the governance of Islamic finance, emphasizing the need for cooperation among government, regulators, and industry to maximize the potential of Islamic fintech in improving the efficiency and effectiveness of the Islamic financial market.
Analisa Keuntungan Merjer, dan Konglomerasi Pada Skala Ekonomi Eksel Perdian Anggara; Muhammad Yasin
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.2853

Abstract

Analysis only to reach, industries often adopt patterns such as conglomeration or merger to improve and strengthen their market stability. Conglomeration and merger are key concepts in industrial growth. Merger itself involves the unification of two new different industries to achieve greater efficiency. In the context of economies of scale, companies can save costs by increasing production, expanding factories, or increasing their market share through the implementation of merger and conglomeration strategies. Industry analysis is also an important step in optimizing the implementation of this
Peran Ibu Rumah Tangga dalam Meningkatkan Perekonomian Keluarga di Desa Bontomanai Kabupaten Bulukumba Auliya Rukmana Amar
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.2879

Abstract

The role of a mother is not only to take care of the household and household activities, but also to help the family economy. The reason housewives have a dual role in the family is, first, because of economic pressure, second, when the husband dies or the wife divorces, third, to fill free time and develop skills. This research is a research that uses qualitative methods. The subjects of this study are six housewives who work to earn a living. Data collection is carried out by observation, interviews, and documentation. The data analysis used is data reduction, data presentation and verification or conclusion drawn. The validity test of the data used in this study is membercheck, and triangulation. The results of the study show that the role of housewives who participate in earning a living greatly affects the improvement of the economy. This can have a positive impact on housewives in Bontomanai Village, Bulukumba Regency, namely increasing family income and fulfilling daily needs.
Pengaruh Sistem Informasi Akuntansi, Pengendalian Internal dan Motivasi Kerja terhadap Kinerja Karyawan Hazinatut Daulah; Suwarno Suwarno
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.2883

Abstract

The research findings indicate that accounting information systems have a positive impact on employee performance, as evidenced by a P-value of 0.026 (P < 0.05). This suggests that implementing effective information systems can enhance efficiency and productivity. Additionally, internal controls significantly influence employee performance, with a P-value of 0.000 (P < 0.05). These results highlight that robust internal controls create a more structured work environment and help reduce the risk of errors. On the other hand, work motivation does not have a significant effect on performance, with a P-value of 0.239 (P > 0.05). This implies that other factors may play a more dominant role in improving performance compared to intrinsic motivation. Overall, the study concludes that accounting information systems and internal controls have a greater positive impact on employee performance, while the effect of work motivation is more limited.

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