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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 216 Documents
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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
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
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; Muhammad Harun Marifatullah; Naidi Wizaya
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May
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.
Analyzing The Role of Earning Management in Mitigating Going Concern Risk: Empirical Study of Indonesian Banking Companies Egi Gumala Sari; Febriyanti, Nabilah; Hotang, Keri Boru; Yusuf Faisal
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): February
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i1.3802

Abstract

This research aims to obtain empirical evidence about the influence of company growth, financial distress, opinion shopping, and political costs on going concern audit opinion with earnings management as a moderating variable. This research uses a quantitative type of research. The sample in this study was 33 banking sub-sector companies listed on the Indonesia Stock Exchange in 2014-2023. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software. The results of this study found that Company Growth has a negative and statistically significant effect on Going Concern Audit Opinion, as well as Financial Distress has a negative and statistically significant effect on Going Concern. Audit Opinion, while Opinion Shopping has a positive and statistically insignificant effect on Going Concern Audit Opinion, Political Cost has a positive and statistically significant effect on Going Concern Audit Opinion, and Earnings Management has a negative and statistically significant effect on Going Concern Audit Opinion. Then, Earnings Management strengthens the influence of Company Growth on Going Concern Audit Opinion, likewise Earnings Management does not strengthen the influence of Financial Distress on Going Concern Audit Opinion, besides that, Earnings Management strengthens the influence of Opinion Shopping on Going Concern Audit Opinion, and Earnings Management does not strengthen the influence of Company Growth towards Going Concern Audit Opinion
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
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
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.

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