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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 243 Documents
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Pengaruh Capital Structure dan Sales Growth terhadap Firm Value : pada Perusahaan Sektor Industrial yang Terdaftar di BEI Periode 2015-2024 Sri Handayani; Mukhzarudfa, Mukhzarudfa; Ratih Kusumastuti
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.v4i2.3894

Abstract

This study aims to analyze the effect of capital structure and sales growth on firm value in industrial sector companies listed on the Indonesia Stock Exchange during the 2015–2024 period. This research uses a quantitative approach with secondary data obtained from company financial statements through the official website of the Indonesia Stock Exchange. The research sample consisted of 14 companies with a total of 140 observations selected using the purposive sampling method. The data analysis technique used was multiple linear regression analysis with the assistance of IBM SPSS version 31. The results showed that simultaneously capital structure and sales growth had a significant effect on firm value. Partially, capital structure had a positive and significant effect on firm value, indicating that a well-managed capital structure can increase company value. Meanwhile, sales growth did not have a significant effect on firm value. These findings indicate that investors tend to consider capital structure more than sales growth in assessing the value of companies in the industrial sector.
Governance Dynamics in Times of Crisis: The Impact of Institutional and Foreign Ownership on Indonesian Firm Performance during the COVID-19 Period Yoga Pratama Nugroho; Gustita Arnawati Putri; Shinta Nastitie Komalasari; Ahmad Dzakiyuddin; Made Wedaswari; Annisa Nur Safitri; Alifa Putri Khauriyah
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.v4i2.3898

Abstract

This study investigates the effects of institutional ownership (IO) and foreign ownership (FO) on the performance of non-financial firms listed on the Indonesia Stock Exchange (IDX) from 2021 to 2025. Grounded in agency theory and the resource-based view, the study employs fixed-effects multiple regression with year and industry controls across the full sample (n = 3,621) and phase-partitioned subsamples representing the COVID-19 and post-pandemic periods. Additional threshold analyses are conducted to detect nonlinear ownership effects. The results reveal that institutional ownership exerts a negative effect on ROA, consistent with the entrenchment effect and the principal-principal conflict prevalent in Indonesia’s concentrated ownership environment. Conversely, foreign ownership demonstrates a positive and significant performance effect, supporting the hypotheses of governance and resource transfer. Both effects are concentrated in the post-pandemic period and are insignificant during the pandemic phase. Threshold analyses further establish that these relationships are nonlinear: the negative institutional ownership effect manifests at low-to-moderate concentration levels (10%–40%) and reverses to positive only beyond the 90% threshold, whereas the positive foreign ownership effect emerges only after crossing a critical mass of approximately 60%–70%. These findings contribute to the literature by demonstrating that the performance implications of block ownership are contingent on investor origin and ownership scale, with important implications for minority investor protection policy in emerging markets.
Pengaruh Penyangga Modal dan Ukuran Perusahaan terhadap Keputusan Pembagian Dividen dengan Cadangan Kerugian Penurunan Nilai sebagai Variabel Moderasi pada Emiten Perbankan Ricardo Parulian Sibagariang; Andri Zainal; Jufri Darma; Chandra Situmeang; Arfan Ikhsan; Dedy Husrizal Syah
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.v4i2.3903

Abstract

The banking sector faces dual challenges from economic turbulence and the implementation of expected credit loss accounting standards. An empirical anomaly has emerged where large-scale banks remain aggressive in distributing dividends despite soaring provisioning burdens, while medium-scale banks tend to retain earnings. This research aims to analyze the effect of capital buffer and firm size on dividend distribution decisions, while examining the ability of allowance for impairment losses to moderate these interactions. Utilizing a causal explanatory panel data design, this study observed 15 banking entities on the Indonesia Stock Exchange from 2020 to 2024. Data analysis was conducted using the Tobit regression model to accommodate dividend data characteristics left-censored at zero. Results prove that the capital buffer has no significant effect on dividend decisions, confirming the conservative posture of banks in prioritizing capital retention as a risk cushion. Conversely, firm size significantly determines profit distribution policy positively. In the moderation test, allowance for impairment losses does not moderate the capital buffer-dividend relationship but significantly moderates and amplifies the positive effect of firm size on dividend decisions. These findings imply a strategic resilience signaling maneuver, where large banks respond to high provisioning by expanding cash distribution to prove fundamental robustness to the market. Practically, this study recommends investors prioritize large-scale banks for stable returns and provides insights for regulators regarding the urgency of more adaptive regulatory adjustments.
Tren dan Pemetaan Digitalisasi dalam Manajemen Sumber Daya Manusia 2018-2026: Analisis Bibliometrik dan Systematic Literature Review Nur Hasanah; Bhagaskara Adiwidya Bhadra
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.v4i2.3912

Abstract

Purpose Research on digitalization in Human Resource Management (HRM) has grown significantly alongside rapid digital transformation and organizational change. However, studies integrating systematic literature review and bibliometric analysis remain limited. This study aims to examine research trends and thematic developments related to digitalization in HRM through a hybrid systematic literature review and bibliometric analysis approach. Method This study employed a Systematic Literature Review based on PRISMA 2020 guidelines using data from the Scopus database with keywords related to digitalization and Human Resource Management. The initial search identified 2,497 documents, and after the screening process, 108 relevant articles were selected. Data were analyzed using VOSviewer to identify publication trends, keyword relationships, collaboration networks, and thematic clusters. Findings The findings indicate that research on digitalization in HRM increased significantly during 2018–2026. Dominant themes include digital transformation, artificial intelligence, e-HRM, innovation, Industry 4.0, sustainability, and organizational performance. Digitalization in HRM has evolved from administrative automation toward strategic organizational transformation supported by technology and data-driven decision making. Originality/value This study integrates systematic literature review and bibliometric analysis to provide a comprehensive understanding of digitalization in HRM.  
Kompetensi Strategik dalam Organisasi: Systematic Literature Review tentang Dynamic Capabilities dan Firm Performance Bhagaskara Adiwidya Bhadra
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.v4i2.3920

Abstract

Research on strategic competence has grown significantly due to digital transformation, global competition, and increasing business complexity. However, studies integrating strategic competence, dynamic capabilities, and firm performance through a systematic literature review remain limited. This study aims to examine research trends, dominant themes, theoretical perspectives, and future research directions related to strategic competence in modern organizations. This study employed a Systematic Literature Review based on PRISMA 2020 guidelines using data from the Scopus database with keywords related to strategic competence, strategic capability, core competence, and dynamic capability. The initial search identified 15,943 documents, and after several screening stages, 73 relevant articles were selected as the final dataset. The findings indicate that research on strategic competence increased significantly during 2021–2026. Dominant themes include dynamic capabilities, strategic agility, resource-based view, innovation capability, and firm performance. The study also shows that strategic competence research is evolving toward adaptive, knowledge-based, and sustainability-oriented perspectives. This study provides a comprehensive understanding of strategic competence research developments and offers insights for organizations in strengthening adaptability, innovation capability, and competitive advantage in dynamic business environments.
Pengembangan E-Modul Berbasis Deep Learning Untuk Meningkatkan Keterampilan Berpikir Kritis Dan Hasil Belajar Siswa Pada Mata Pelajaran Ekonomi Sri Karina Br Sebayang; Arwansyah Arwansyah; Sri Mutmainnah
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.v4i2.3922

Abstract

This research aims to develop a deep learning-based e-module and assess its feasibility as teaching material for Economics for Grade XI at MAN Karo. This research is motivated by students' low critical thinking skills and low learning outcomes, particularly in monetary and fiscal policy. This study uses the R&D method, assisted by the ADDIE model, which has the syntax of Analysis, Design, Development, Implementation, and Evaluation. The subjects were grades 11-4 and 11-5 students at MAN Karo in the 2025/2026 academic year. Data were collected through validation by material experts, media experts, and instructional design experts, as well as product trials through one-on-one trials, small group trials, and large group trials. The results of this study indicate that the Deep Learning-based e-module is highly feasible. Validation by material experts yielded a score of 81%, categorized as very feasible; validation by media experts yielded a score of 83%, categorized as very feasible; and validation by design experts yielded a score of 87%, categorized as very feasible. The product trial results for one-on-one testing showed a percentage of 83%, categorized as very feasible; small group testing showed a percentage of 80%, categorized as feasible; and large group testing yielded a percentage of 89.5%, categorized as very feasible. Overall, the average e-module feasibility percentage reached 83.9%, categorized as very feasible. These findings indicate that the developed e-module meets the feasibility criteria in terms of content, media, and design and supports interactive, student-centered learning in economics.
The Impact of Accountability and Transparency of Government Financial Reports on the Achievement of SDGs 2 in Indonesia Fitria Ramadhani; Muhammad Iqbal; Jurana Jurana; Rudy Usman
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.v4i2.3927

Abstract

This study aims to analyze the influence of accountability and transparency in government financial reports on the achievement of Sustainable Development Goals (SDGs) 2 in Indonesia. SDGs 2 focuses on efforts to eradicate hunger, increase food security, and improve public nutrition. The study used a quantitative approach with panel data in 34 provinces in Indonesia during the 2021–2022 period. The sampling technique was purposive sampling, resulting in a total of 68 research observations. The research data were sourced from the National Development Planning Agency (BAPPENAS), the Supreme Audit Agency (BPK), and official local government websites related to the publication of regional financial reports. The accountability variable was measured using the BPK audit opinion on the LKPD, while transparency was measured based on the openness of the publication of seven components of the regional government financial report. Data analysis was performed using the Common Effect Model (CEM) with a robust standard error approach. The results showed that accountability has a positive and significant effect on the achievement of SDGs 2 with a coefficient value of 3.919 and a significance level of 0.000. Transparency also has a positive and significant effect on the achievement of SDGs 2 with a coefficient value of 2.415 and a significance level of 0.000. In addition, accountability and transparency simultaneously proved to have a significant effect on the achievement of SDGs 2. This finding indicates that the implementation of good governance through increased accountability and transparency of financial reports can support the effectiveness of food security and sustainable development programs in Indonesia.
Perbandingan Praktik Manajemen Kredit dalam Mencegah Kredit Macet pada Koperasi Murah Hati dan Koperasi Patuh Karya di Kabupaten Lombok Timur Nadila Afriliana; Muhammad Zainul Majdi; Pahrudin Pahrudin
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.v4i2.3935

Abstract

This study is motivated by the importance of effective credit management in ensuring the sustainability of savings and loan cooperatives, particularly in reducing non-performing loans. Differences in credit management practices across cooperatives represent a relevant issue, especially in balancing formal system-based approaches and trust-based social mechanisms. This study aims to analyze and compare credit management practices in preventing loan defaults at Koperasi Murah Hati and Koperasi Patuh Karya in East Lombok Regency. A qualitative approach with a comparative design was employed. Data were collected through in-depth interviews, observation, and documentation involving cooperative management and borrowing members, and analyzed using data reduction, comparative tabulation, and descriptive-analytical interpretation. The findings reveal that Koperasi Murah Hati applies a trust-based approach characterized by simplified procedures without collateral and field verification, while Koperasi Patuh Karya implements a more formal system through administrative verification, feasibility assessment, and collateral requirements. However, Koperasi Murah Hati shows a lower non-performing loan rate (3.7%) compared to Koperasi Patuh Karya (10.5%). These findings indicate that effective credit management is influenced not only by formal systems but also by social factors such as trust and communication.
Literasi Keuangan, Lingkungan Sosial, Kepercayaan, Pendapatan terhadap Niat Penggunaan ShopeePayLater melalui Motivasi Hedonis sebagai Mediasi pada Mahasiswa S1 Universitas Jambi Yosfian Capriranda Aji; Ratih Kusumastuti; Riski Hernando
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.v4i2.3937

Abstract

The advancement of fintech, particularly the Buy Now Pay Later (BNPL) feature, is influencing student consumption patterns, including Shopee PayLater, which is popular for its convenience dan flexibility. This study aims to examine the influence of financial literacy, social environment, trust, dan income on the intention to use Shopee PayLater, with hedonic motivation as a mediating variable. A quantitative method using a survey dan SEM-PLS analysis using WarpPLS 7.0 was applied, based on UTAUT2 dan TPB theories. The results show that social environment dan income significantly influence intention, while financial literacy dan trust do not. Furthermore, financial literacy, social environment, dan income significantly influence hedonic motivation, but trust does not. Hedonic motivation only mediates the influence of social environment dan income on intention, not financial literacy dan trust. The results confirm that social dan economic factors are more dominant in driving BNPL use through emotional aspects dan pleasurable experiences. This study is expected to contribute to theory dan practice, as well as policy recommendations to improve financial literacy dan the wise use of financial services.
Tingkat Pemahaman dan Dukungan Manajemen Terhadap Penerapan Green Accounting Berbasis Syariah dengan Kepedulian Lingkungan Sebagai Variabel Mediasi Agustina Eka Harjanti; Heni Risnawati; Dian Rosita; Tuti’ Nadhifah; Ataki Zuama Nailufar; Ninik Ferawati
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.v4i2.3939

Abstract

This journal examines the influence of the level of understanding, environmental concern, and management support on the implementation of Sharia-based green accounting in tofu MSMEs in Kudus Regency. The study uses a mixed method, combining qualitative and quantitative approaches, where the qualitative approach is used to understand the phenomena in depth, while the quantitative approach is used to empirically test the relationships between variables. The environmental concern variable is used as a mediator to analyze the indirect effect of the level of management understanding and support on the implementation of Sharia-based green accounting. The study sample consisted of 100 respondents spread throughout Kudus Regency. The results indicate that the level of management understanding and support significantly influence environmental concern. In addition, the level of understanding and concern for the environment has also been proven to affect the implementation of Sharia-based green accounting. However, management support does not have a direct impact on the implementations of Sharia-based green accounting. Environmental concern has been proven to act as a mediating variable that strengthens the influence of the level of management understanding and support for the implementation of Sharia-based green accounting. Overall, these findings confirm that improving understanding and concern for the environment is a key factors in encouraging the implementation of environmentally-based accounting practices that comply with Sharia principles in tofu MSMEs.

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