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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 312 Documents
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Tren dan Arah Penelitian Kompensasi dan Kepuasan Kerja (2018–2026): Bibliometric Analysis dan Systematic Literature Review Nur Hasanah
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): 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.v4i1.3941

Abstract

Purpose – This study aims to systematically map and analyze research trends on compensation and job satisfaction from 2018 to 2026. Design/methodology/approach – This study adopts a bibliometric analysis combined with a systematic literature review (SLR) using data retrieved from the Scopus database. A total of 2,154 articles were initially identified, and 74 relevant articles were selected through the PRISMA 2020 framework. Data analysis was conducted using VOSviewer and Biblioshiny to examine publication trends, leading authors, institutional contributions, and keyword co-occurrence patterns. Findings – The findings reveal that research on compensation and job satisfaction has shown a generally increasing trend, despite some annual fluctuations. Core research themes are centered on job satisfaction, compensation, human resource management, and employee performance. Furthermore, emerging topics such as employee engagement, quality of work life, and emotional intelligence indicate a shift toward more contextual, employee-centered, and dynamic perspectives. However, the majority of existing studies still emphasize direct relationships between variables, with limited integration of contextual factors and evolving workplace dynamics. Practical implications – The results highlight the importance for organizations to implement a comprehensive total reward system that integrates both financial and non-financial compensation to enhance employee satisfaction and organizational outcomes. Originality/value – This study offers a comprehensive and up-to-date mapping of the literature, while also.
Pengaruh Kualitas Pelayanan, Kualitas Produk dan Harga terhadap Loyalitas Pelanggan dengan Kepuasaan Pelanggan Sebagai Variabel Mediasi: (Studi Kasus Rumah Makan di Waduk Malahayu Brebes) Deri Prayoga; Haerudi Haerudi; Edy Purwanto
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): 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.v4i1.3958

Abstract

Customer loyalty is an important factor in maintaining the sustainability of restaurant businesses amid increasingly intense competition in the culinary industry. This study aims to analyze the influence of service quality, product quality, and price on customer loyalty with customer satisfaction as a mediating variable at Waduk Malahayu Restaurant, Brebes. This research used a quantitative approach with a survey method through the distribution of questionnaires to 100 respondents who were customers of Waduk Malahayu Restaurant. The sampling technique used was accidental sampling. Data analysis was conducted using the Partial Least Square (PLS) method with the assistance of SmartPLS version 3 software. The results of the study indicate that service quality has no effect on customer loyalty, product quality has no effect on customer loyalty, and price has a positive and significant effect on customer satisfaction. Customer satisfaction is unable to mediate the relationship between service quality and customer loyalty, while customer satisfaction is able to mediate the relationship between product quality and customer loyalty, as well as the relationship between price and customer loyalty. In addition, customer satisfaction has a positive and significant effect on customer loyalty. These findings indicate that product quality, price suitability, and customer satisfaction are the main factors in increasing customer loyalty at Waduk Malahayu Restaurant, Brebes. Therefore, the restaurant management needs to maintain product quality, improve service, and set appropriate prices in order to retain customer loyalty and encourage repeat purchases in the future.
Strategi Integrasi Hotel Syariah dan Restoran Halal dalam Meningkatkan Kunjungan dan Kepuasan Tamu: (Studi Kasus pada Hotel Mangkuto Syariah Payakumbuh) Muhammad Hendra; Helmi Ali; Hendra Lukito; Dona Amelia; Gusrizal Gazahar
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): 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.v4i1.3962

Abstract

The development of halal tourism has encouraged sharia hotels to provide services that are not only comfortable and functional, but also consistent with Islamic values and halal assurance. This study aims to analyze the integration strategy between sharia hotels and halal restaurants in increasing guest visits and satisfaction at Mangkuto Sharia Hotel Payakumbuh. This research employed a qualitative approach with a case study design. Data were collected through in-depth interviews, observations, and documentation involving hotel management, operational employees, guests, sharia certification experts, and representatives of the local government. The data were analyzed descriptively and strengthened through strategic analysis using the Resource-Based View (RBV), Value Chain, SWOT analysis, IFAS-EFAS matrix, TOWS matrix, and Blue Ocean Strategy. The findings reveal that service integration was implemented through sharia-based operational policies, halal assurance systems in restaurant activities, and cross-departmental coordination between the front office, housekeeping, and food and beverage departments. This integration created added value in the form of physical comfort, emotional trust, and spiritual peace for guests. Internal hotel data also indicated an increase in occupancy rates from 26% in 2020 to 52% in 2024 following the implementation of the sharia concept and halal restaurant integration. Strategic analysis positioned the hotel in Quadrant I (aggressive growth strategy), supported by its halal reputation, Islamic organizational culture, guest trust, and its uniqueness as the first sharia hotel in West Sumatra certified by the National Sharia Council–Indonesian Ulema Council (DSN-MUI). The implication of this study shows that the integration of sharia hospitality can serve as a competitive product strategy rather than merely a compliance instrument, while also supporting the development of regional halal tourism.
Sustainable Agricultural Finance and Rural Economic Growth: A Systematic Literature Review Dwi Apriyanti Kumalasari
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): 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.v4i1.3874

Abstract

Sustainable agricultural finance has emerged as a critical instrument for promoting inclusive and resilient rural economic growth, particularly in developing economies where agriculture remains a primary livelihood source. This study aims to systematically review the existing literature on the role of sustainable agricultural finance in enhancing rural economic development. Using a Systematic Literature Review (SLR) approach guided by PRISMA protocols, this study analyzes peer-reviewed articles indexed in the Scopus database published between 2020 and 2025. Bibliometric analysis is conducted using VOSviewer to identify research trends, thematic clusters, and intellectual structures within the field. The findings reveal a significant increase in scholarly attention in recent years, driven by the integration of digital, green, and financial inclusion into agricultural systems. Key determinants identified include access to credit, digital financial infrastructure, institutional support, and farmers’ financial literacy. The study also highlights the mechanisms through which sustainable agricultural finance influences rural economic growth, including productivity enhancement, capital deepening, risk mitigation, and environmental sustainability. However, the literature remains fragmented, with a strong geographical concentration in specific regions such as China and limited representation from other developing areas. The study identifies critical research gaps, including the lack of integrated frameworks and insufficient longitudinal and comparative studies. This research contributes to the literature by providing a comprehensive synthesis and proposing future research directions to strengthen the role of sustainable finance in achieving sustainable rural development. The findings offer valuable insights for policymakers, financial institutions, and researchers in designing effective and inclusive agricultural finance strategies.
Pengaruh Online Customer Review, Live Streaming Selling, dan Flash Sale terhadap Impulsive Buying pada Aplikasi TikTok Shop : (Studi Kasus Mahasiswa UINSU) Sri Mulyana; Nuri Aslami; Tri Inda Fadhila Rahma
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): 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.v4i1.3913

Abstract

This study aims to analyze the effect of online customer reviews, live streaming selling, and flash sales on impulsive buying on the TikTok Shop application with a case study of UINSU students. This study uses a quantitative approach with an associative method. The data used is primary data obtained through a questionnaire distributed to 100 UINSU student respondents who have made purchases on TikTok Shop. Data analysis was performed using the Partial Least Square–Structural Equation Modeling (PLS-SEM) method with the help of the SmartPLS 4.0 application. The results showed that online customer reviews had a negative and significant effect on impulsive buying. Meanwhile, live streaming selling and flash sales have a positive and significant effect on impulsive buying. These findings indicate that digital marketing strategies on TikTok Shop, particularly live streaming selling and flash sales, can increase the tendency for impulsive buying among students, while the presence of online customer reviews tends to encourage consumers to be more rational in making purchasing decisions.
Analisis Manajemen Strategi Pelayanan Perizinan pada Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu (DPMPTSP) Kota Tanjung Balai Afriani Afriani; Purnama Ramadani Silalahi; Atika Atika
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): 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.v4i1.3916

Abstract

Licensing services are an important component in supporting the investment climate and ease of doing business in the region. This study aims to analyze the management of licensing service strategies at the Tanjungbalai City Investment and One-Stop Integrated Services Office (DPMPTSP). The analysis includes organizational strategies, program strategies, resource support strategies, and supporting and inhibiting service factors. The research method uses a qualitative approach with data collection techniques through interviews, observations, and documentation. The results of the study show that DPMPTSP has implemented digital-based services through the Online Single Submission (OSS) system, Building Management Information System (SIMBG), and Sicantik Cloud. The implementation is supported by the strengthening of Standard Operating Procedures (SOPs) and improving the quality of human resources. However, the implementation still faces obstacles in the form of network disruptions, limited technology infrastructure, and a limited number of service officers. Therefore, optimizing digital-based licensing services requires stable infrastructure support, increased apparatus capacity, and continuous coordination between stakeholders. This research contribution emphasizes the importance of an adaptive, integrative, and quality-oriented licensing service management strategy to support sustainable regional economic development.
Pengaruh Karakteristik Dewan Direksi dan Struktur Kepemilikan terhadap Corporate Social Responsibility Disclosure Ni Luh Komang Dwi Ari Yudianti; I Gusti Ayu Desni Saraswati Sudirga
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.v4i2.3919

Abstract

This study aims to examine the influence of board characteristics (educational background, tenure diversity, age diversity, and board size) and ownership structure (institutional ownership and foreign ownership) on Corporate Social Responsibility Disclosure. The theoretical basis for explaining the research findings is stakeholder theory and upper echelon theory. The data sample for this study is consumer sector companies, namely cyclical consumers and non-cyclical consumers listed on the Indonesia Stock Exchange in the 2021-2024 period, with a total of 368 observations. The sample determination used nonprobability sampling techniques and purposive sampling methods. Data analysis in this study was conducted using multiple linear regression methods with the assistance of the EViews 13 software. The results show that educational background and foreign ownership have no effect on CSR disclosure. Meanwhile, tenure diversity, age diversity, board size, and institutional ownership have a positive and significant effect on CSR disclosure. These findings support stakeholder theory, which emphasizes that companies are required to fulfill stakeholders’ information needs through transparent CSR disclosure. Furthermore, the research results also support the upper echelon theory which explains that the characteristics of the board of directors influence the company's strategic decision-making, including decisions related to CSR disclosure.
Pengaruh Technological Capital dan Spiritual Capital terhadap Kinerja Perusahaan Siti Nafisah Azis
Jurnal Riset Akuntansi Vol. 4 No. 3 (2026): August: 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.v4i3.3955

Abstract

Company investment in intangible assets in the form of intellectual capital such as technological capital and spiritual capital is still considered an alternative option in improving company performance. However, in the era of digital transformation and value-based management, these forms of capital are increasingly important for organizational sustainability and competitiveness. This study aims to determine the effect of technological capital and spiritual capital on company performance. The study employed a quantitative research approach, involving 37 employees as selected respondents. The data used were primary data collected through a structured questionnaire developed to measure each variable in the study. The data were processed using SmartPLS 4 to evaluate validity and reliability, and to analyze the structural relationships between the variables. The results of this study indicate that technological capital has a positive and significant effect on company performance, and spiritual capital also has a positive and significant effect on company performance. These findings provide empirical evidence that increasing investment in technological capital and spiritual capital can enhance company performance, both financially and non-financially.
Pengaruh Corporate Social Responsibility, Pengungkapan Emisi Karbon (GRI-305), dan Skor ESG terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan Sektor Financials-Perbankan di BEI Periode 2020–2024 Khairul Thaffan; Fanji Farman
Jurnal Riset Akuntansi Vol. 4 No. 3 (2026): August: 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.v4i3.3997

Abstract

This study aims to examine the effect of CSR disclosure, carbon emissions disclosure (GRI 305), and ESG scores on firm value in banking subsector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Specifically, the study tests the partial effects of each independent variable as well as their simultaneous effect on firm value, providing empirical evidence on the relevance of sustainability practices in value formation within the banking sector. A quantitative approach with an associative-causal design is employed using panel data. Secondary data are collected from companies’ financial statements, annual reports, and sustainability reports. The population comprises 46 listed banking firms, while purposive sampling yields 39 firms, resulting in 195 firm-year observations. Firm value is proxied by Price to Book Value (PBV), whereas CSR, carbon emissions (GRI 305), and ESG are measured using disclosure-based indices. The analysis includes descriptive statistics, assumption testing, and panel regression to evaluate the overall model (F-test), individual effects (t-test), and explanatory power (R²). The findings are expected to provide practical insights for managers, investors, and regulators to strengthen sustainability reporting quality and strategic initiatives that support higher firm value.
Analisis Diferensiasi Tingkat Konsumsi pada Generasi Y dan Generasi Z yang Dipengaruhi oleh Digitalisasi, Sosial, dan Demografi Awaluddin Siahaan; Fitrawaty Fitrawaty; Indra Maipita
Jurnal Riset Akuntansi Vol. 4 No. 3 (2026): August: 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.v4i3.4003

Abstract

This study aims to analyze the influence of digitalization and social factors on the consumption levels of Generation Y and Generation Z by considering generation and demographic variables as moderating factors. The study employed a quantitative approach using primary data collected through questionnaires distributed to 200 respondents in Medan City. Likert-scale data were transformed from ordinal to interval scales using the Method of Successive Interval (MSI). Data analysis was conducted using the Moderated Multiple Regression (MMR) method to examine the direct effects of the independent variables and the moderating roles of generation and demographic variables. The results indicate that digitalization and social factors have a positive and significant effect on consumption levels. Generation and demographic variables also show a positive and significant influence on public consumption levels. However, the moderation test results reveal that neither generation nor demographics moderate the relationship between digitalization and social factors on consumption levels. These findings suggest that the influence of digitalization and social factors on consumption tends to be relatively consistent across different generational and demographic groups. This study confirms that digitalization is the dominant factor influencing consumer behavior in the digital economy era, supported by social environmental influences as well as generational and demographic characteristics.

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