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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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Pengaruh Kepemilikan Institusional dan Kepemilikan Asing terhadap Agresivitas Pajak pada Perusahaan Sektor Energi Shefina Auliya Putri; Wahyu Helmy Dimayanti Sukiswo
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.v4i3.4012

Abstract

This study aims to analyze the influence of institutional ownership and foreign ownership on tax aggressiveness in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The sector was chosen because commodity price fluctuations can potentially trigger tax aggressiveness practices alongside rising operational profits. This research uses a quantitative approach utilizing secondary data from company financial statements and annual reports. The purposive sampling method resulted in twenty-eight companies and one hundred twelve total observations over four years. Data analysis was performed using panel data regression with the Common Effect Model via the EViews 12 software. The results clearly prove that institutional and foreign ownership significantly influence tax aggressiveness, both partially and simultaneously. This indicates that institutional and foreign investor ownership structures effectively perform a strict monitoring function over management, ensuring companies are more cautious in determining tax policies to optimally and efficiently suppress tax aggressiveness practices.
Determinan Kepatuhan Wajib Pajak PBB-P2 di Desa Brambang, Kecamatan Diwek, Kabupaten Jombang Vella Angelia Pramesti; Dyah Ratnawati
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.v4i3.4017

Abstract

This study aims to analyze the effect of income levels, tax knowledge, tax penalties, and tax rates on PBB-P2 taxpayer compliance in Brambang Village, Diwek Subdistrict, Jombang Regency. This quantitative research involved 97 participants selected via simple random sampling from a total population of 2,929 taxpayers, utilizing structured questionnaires for primary data collection. Data analysis was systematically conducted through structural equation modeling utilizing SmartPLS version 4 software. The structural model evaluation shows that the coefficient of determination contribution reaches 0.430, indicating a moderate predictive relevance. Empirical results demonstrate that taxpayer income and tax penalties significantly affect tax compliance behavior. Conversely, tax knowledge and tax rates do not show any significant influence in this context. These findings imply that community financial conditions and strict penalty enforcement are the primary drivers of compliance. Consequently, local governments along with related agencies can utilize these valuable insights to formulate firmer, highly targeted, and more consistent tax collection strategies to optimize PBB-P2 revenue sustainably.
Staying or Leaving? Examining the Role of Work–Life Balance and Competence in Shaping Turnover Intention in the Hotel Industry Nathalie Aurelia Simangunsong; Dewi Khrisna Sawitri
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.v4i3.4018

Abstract

This study aims to analyze the effect of work-life balance and competence on the turnover intention of permanent employees at Midscale Hospitality Setting. The background of this study is based on the high employee turnover rate, which reached 23% in 2025, exceeding the hospitality industry standard. This research employs a quantitative approach using a saturated sampling technique involving 64 respondents. Data were collected through questionnaires, interviews, observations, and literature review, and analyzed using Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach. The results indicate that all variable indicators meet the validity and reliability criteria. Simultaneously, work-life balance and competence explain 33.4% of the variance in turnover intention. Hypothesis testing reveals that work-life balance has a negative and significant effect on turnover intention, indicating that better balance between work and personal life reduces employees’ intention to leave the organization. In addition, competence also has a negative and significant effect on turnover intention, with a stronger influence compared to work-life balance. These findings suggest that improving employee competence through training, as well as implementing policies that support work-life balance, can be effective strategies to reduce turnover rates. This study provides practical contributions to human resource management in the hospitality industry, particularly in enhancing employee loyalty and workforce stability.
Analisis Harga Pokok Produksi CPO terhadap Penentuan Harga Jual di PT. Perkebunan Nusantara IV Regional II Nur Halisah; Tifany Zia Aznur; Dina Arfianti Saragih
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.v4i3.4024

Abstract

The palm oil industry is a strategic commodity that contributes significantly to Indonesia's foreign exchange. Determining the correct and competitive selling price of Crude Palm Oil (CPO) depends heavily on the accuracy of calculating the cost of goods sold (COGS). Errors in calculating COGS can result in the selling price being too low, thus causing losses to the company, or too high, thus reducing competitiveness in the market. This study aims to determine the amount of CPO production cost and the profit obtained by PT. Perkebunan Nusantara IV Regional II based on the selling price achieved in 2024. This study uses a descriptive quantitative approach with a method of collecting production costs using process costing and a method of determining COGS using full costing which includes raw material costs, direct labor costs, and fixed and variable factory overhead costs. The data used are secondary data obtained from the company's 2024 financial statements. The results show that the total production cost is IDR 2,925,998,297,226 with a total production of 661,904,862 kg of CPO, resulting in a COGS of IDR 4,420.57/kg. With an average selling price of Rp12,722,337/kg, the company's total revenue reached Rp8,420,976,716,302 and a profit of Rp5,494,978,419,076 per year. The results of this study indicate that the accurate application of the full costing method can be used as a basis for determining optimal selling prices and increasing company profitability.
Pengaruh Fasilitas Kerja terhadap Kinerja Karyawan Panen Kelapa Sawit di Kebun Mayang PTPN IV Rico Rapa Rendy; Tifany Zia Aznur; Delyana Rahmawany Pulungan
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.v4i3.4025

Abstract

This study aims to determine the effect of work facilities on the performance of oil palm harvesting employees at PT Perkebunan Nusantara IV Kebun Mayang. This study uses a quantitative descriptive method. Data were obtained through observation, interviews, documentation, and distribution of questionnaires to harvesting employees. The study population was 116 people with a sample of 54 respondents determined using probability sampling techniques with a simple random sampling method. Data analysis was carried out using validity tests, reliability tests, simple linear regression analysis, partial tests (t-tests), and coefficients of determination (R²). The results showed that work facilities had a positive and significant effect on the performance of harvesting employees. The simple linear regression equation obtained was Y = 2.213 + 0.892X. The results of the partial test showed a calculated t value of 12.755 greater than the t table of 2.006 with a significance level of 0.000 <0.05. The coefficient of determination (R²) of 0.758 indicates that work facilities have a 75.8% influence on harvest employee performance, while the remaining 24.2% is influenced by other factors outside the study. Therefore, the better the work facilities provided by the company, the greater the performance of harvest employees in achieving the company's production targets.
Peran Literasi Keuangan dalam Memoderasi Pengaruh Fear of Missing Out dan Diskon E-Commerce terhadap Perilaku Konsumtif Belanja Online di Shopee Rhida Arsy Farah Diba; Dyah Ratnawati
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.v4i3.4079

Abstract

The purpose of this study is to examine how Fear of Missing Out (FoMO) and e-commerce discounts influence online shopping behavior on Shopee. Additionally, this study investigates the role of financial literacy as a moderator variable. A quantitative method was used in this study. The study population consisted of active undergraduate students in the Faculty of Economics and Business at UPN “Veteran” in East Java. Purposive sampling was used to collect the research sample, which consisted of 98 respondents. SmartPLS 4.0 was used to analyze the SEM-PLS model after data was collected via an online questionnaire using a Likert scale. The results indicate that FoMO has a positive and significant influence on consumer behavior. E-commerce discounts also have a positive and significant influence on consumptive behavior, and this is the most dominant variable. However, FoMO and e-commerce discounts were not proven to be able to control consumptive behavior. These findings indicate that psychological drives and promotional appeal are more dominant than financial literacy in influencing students’ consumptive behavior.
Gross Regional Domestic Product and Rice Production: Determinants of Farmer Welfare in Java Rizki Khairani Hasibuan; Aradea Margareta; Aulia Biea Bellia; Melliani Septiawati; Amelia Indah Putri Cahyani; Ahmad Setiawan Nuraya
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.v4i3.4108

Abstract

The purpose is to analyze the effects of Gross Regional Domestic Product (GRDP) and Rice Production (RP) on Farmers’ Terms of Trade (FTT) as a proxy for farmers’ welfare in East Java, Central Java, and West Java. This research method use a quantitative approach was employed using panel data consisting of 42 observations from three provinces over the period from the first quarter of 2022 to the second quarter of 2025. Secondary data were obtained from Statistics Indonesia (BPS) and analyzed using panel data regression with EViews 12. Model selection was conducted through the Chow, Hausman, and Lagrange Multiplier tests, followed by hypothesis testing using the t-test, F-test, and coefficient of determination (Adjusted R²). The results reveal that GRDP has a positive and significant effect on FTT (β = 58.268; p < 0.05), indicating that regional economic growth contributes to improving farmers’ welfare. In contrast, rice production has a negative but insignificant effect on FTT (β = -0.229; p > 0.05), suggesting that increased production alone does not necessarily improve farmers’ welfare due to factors such as price fluctuations and production costs. Simultaneously, the model is statistically significant and explains 88.28% of the variation in FTT.  That policies aimed at improving farmers’ welfare should not focus solely on increasing agricultural production but should also promote inclusive regional economic growth, price stabilization, and efficient agricultural marketing systems. Future studies are encouraged to incorporate additional variables and broader geographical coverage to provide a more comprehensive understanding of the determinants of farmers’ welfare.
Meningkatkan Kinerja Anggaran Daerah melalui Efisiensi Proses: Peran Kapabilitas Digital, Standarisasi, dan Integrasi Data Novly G. Wowiling; Agus S. Soegoto; Joubert Barens Maramis; Hendra N. Tawas
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.v4i3.4109

Abstract

Regional budget performance is an important indicator in assessing the effectiveness of public financial management. However, various regional governments still face problems such as low budget absorption, delays in program implementation, and suboptimal information system integration. This study aims to analyze the influence of digital capabilities, process standardization, and data integration on regional budget performance through process efficiency in the North Minahasa Regency Government. The study used a quantitative approach with an explanatory research design. Data were obtained from 120 State Civil Apparatus (ASN) involved in regional financial management and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results showed that digital capabilities, process standardization, and data integration had a positive and significant effect on process efficiency. Furthermore, these three variables and process efficiency were proven to have a positive and significant effect on regional budget performance. Process efficiency also acts as a partial mediator in the relationship between digital capabilities, process standardization, and data integration with regional budget performance. These findings indicate that improving budget performance is not only determined by the use of digital technology, but also by the organization's ability to implement standardized procedures, integrate data, and create efficient work processes. This research contributes to the development of public sector digital transformation literature and provides input for local governments in improving the effectiveness of regional financial management
Trend Topics in Local Government Financial Reporting in Emerging Digital Technology: A Bibliometric Analysis Revina Aulia; Muhammad Din; Femilia Zahra; Masruddin Masruddin
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.v4i3.4116

Abstract

The purpose of this article is to identify and discuss the dynamics and trends in the literature on financial reporting in local government and in the era of digital development by conducting descriptive analysis. The analysis network encompasses conceptual, intellectual, and social structures that impact the development of future research agendas. The study utilised bibliometric analysis using the Biblioshiny tool from RStudio. We analysed 566 documents from the Scopus database covering the period from 1970 to 2025. The findings of this study emphasise that the use of technologies such as blockchain, artificial intelligence, big data analytics, and IoT as tools to address and control environmental issues assists with internal control processes in local government and community-government relations by contributing to community participation in local government decision-making. Finally, it assists with administrative processes within organisations. This study suggests that organisations must adopt technological developments such as blockchain, artificial intelligence, big data analytics, and IoT. The competencies of civil service accountants must be dynamic and adaptive to keep pace with changing times and environmental uncertainty. Ultimately, university curricula should be updated to reflect the current use of technology. This study contributes to the literature on local government financial reporting in the era of digital development by providing a global overview of the impact of technological developments, skills, and the accounting profession, thereby identifying gaps that will influence future research agendas.
Studi Komparatif Strategi Hilirisasi: Pembelajaran dari Model Tiongkok untuk Akselerasi Transformasi Ekonomi Indonesia Menuju Negara Maju Syafa Maytara Sultri Mulza; Miftakhul Choiri
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.v4i3.4126

Abstract

This study aims to analyze the structural, regulatory, institutional, and socio-ecological impacts of Indonesia and China's mineral downstreaming policies to formulate a framework for economic acceleration towards a developed economy. The qualitative research method employs a comparative case study of Indonesia's nickel downstreaming and China's strategic metals. Secondary data (2020–2025) are sourced from regulations, USGS reports, macroeconomic data, and academic literature collected through desk research. Data validity was tested using policy triangulation techniques. The analysis is dissected using the New Developmental State theory, which emphasizes active state intervention in synergizing policies, technological innovation, and global sustainability standards. The study results show a convergence between the two countries as architects of industrialization through defensive protectionism to compel investment. However, there is a divergence in the output structure: China has succeeded in leading the world in green technology through control of intellectual property, while Indonesia's downstreaming remains qualitatively fragile due to declining intersectoral linkages, shrinking local workforce, the impact of deforestation, and being trapped in the low-value upstream-midstream segment (refined dependency). To support the Golden Indonesia 2045 vision, Indonesia needs to selectively adopt the Chinese model through the implementation of a supply chain early warning system, adaptive fiscal incentives, core technology transfer via the Indonesia Battery Corporation (IBC), and the integration of Environmental, Social, and Governance (ESG) standards into industry governance.

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