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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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The Transparency Dilemma: Accountable on Paper, Limited in the Public Eye Nur Avni Syamsuddin; Siti Atikah Rahayu; Hervy Sakinah; Ernawaty Usman; Abdul Kahar; Sugianto Sugianto
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.v4i3.4139

Abstract

This qualitative case study explores the transparency dilemma in the financial governance of Mokopido Regional General Hospital in Tolitoli Regency, where accountability is formally fulfilled but public access to information remains limited. The study examines how accountability and transparency are implemented across planning, administration, and reporting, using in-depth interviews, document review, and direct observation, including audited 2024 financial reports and relevant regulations. Findings indicate that the hospital’s accountability is supported by systematic financial processes and external auditing that resulted in a fair audit opinion, while transparency is largely confined to reporting to authorized institutions. Public access is constrained because financial and performance reports are not published through an official website or other online channels. Key barriers include manual transaction recording using spreadsheet software and limited human resource capacity, underscoring the need for digital information services, modernized financial systems, and staff capacity building to strengthen openness and timeliness.
Pengaruh Financial Performance dan Sustainability Report terhadap Firm Value pada Perusahaan Sektor Energi dan Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024 Yoan Eko Saputra; Fitrini Mansur; Muhammad Ridwan
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.v4i3.4141

Abstract

This study aims to examine the effect of financial performance, proxied by Current Ratio (CR), Return on Assets (ROA), Debt to Assets Ratio (DAR), and Sustainability Report (SRDI) on firm value measured using Tobin’s Q in energy and industrial sector companies listed on the Indonesia Stock Exchange during 2022-2024. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample was selected using a purposive sampling method, resulting in 40 companies observed over a three-year period. Data were analyzed using multiple linear regression. The findings indicate that CR, ROA, DAR, and SRDI simultaneously have a significant effect on firm value. Partially, Current Ratio has a positive effect on firm value, Return on Assets has a negative effect on firm value, Debt to Assets Ratio has no significant effect on firm value, while Sustainability Report Disclosure Index has a positive effect on firm value. These findings suggest that investors consider not only financial performance but also sustainability disclosure in evaluating corporate value.
Analisis Empiris Perkembangan Green Sukuk dan Alokasinya terhadap Infrastruktur Hijau di Indonesia M Yasfin Nasution; Sugianto Sugianto; Muhammad Ikhsan Harahap
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.v4i3.4142

Abstract

This study aims to analyze the development of green sukuk and its allocation to green infrastructure in Indonesia during the 2018–2024 period. The approach used in this study is a descriptive approach with a literature study method (library research) using secondary data obtained from official reports of the Ministry of Finance of the Republic of Indonesia and other related publications. The analysis technique used is descriptive statistics through data presentation in the form of tables and graphs. The results of the study indicate that the development of green sukuk in Indonesia has experienced an upward trend although there are fluctuations in several periods. The allocation of green sukuk funds is spread across various green infrastructure sectors with dominance in the water management, sustainable transportation, and resilience to climate change sectors. In addition, green sukuk has been realized in various real projects, such as the development of transportation infrastructure, renewable energy, and environmentally friendly buildings that provide direct contributions to sustainable development. However, the results of the study also show an imbalance in the distribution of allocations between sectors, especially in the renewable energy and green building sectors which are still relatively low. Therefore, optimization is needed in the management and distribution of green sukuk funds to provide a more equitable and effective impact in supporting green infrastructure development in Indonesia.
Tata Kelola Aset Daerah Berbasis Akuntansi Pemerintahan dan Implikasinya terhadap Kinerja Organisasi serta Transparansi Publik pada Dinas Pemuda dan Olahraga Provinsi Maluku Siti Arifah; Ferry H. Basuki; Kevin Hermanto Tupamahu; Christina Sososutiksno; Paul Usmany
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.v4i3.4144

Abstract

Regional asset management is a critical component of effective, transparent, and accountable public governance. However, findings from the Audit Board of the Republic of Indonesia indicate that regional asset management continues to face challenges related to administration, inventory management, reporting, and asset utilization. This study aims to analyze the implementation of government accounting-based regional asset governance and its implications for organizational performance and public transparency at the Youth and Sports Office of Maluku Province. The study employed a mixed methods approach using a sequential explanatory design. Quantitative data were collected through questionnaires distributed to officials involved in regional asset management, while qualitative data were obtained through interviews, observations, and document analysis. Quantitative data were analyzed using descriptive statistics and linear regression, whereas qualitative data were analyzed through data reduction, data display, and conclusion drawing. The findings reveal that the implementation of government accounting-based asset governance, encompassing asset planning, administration and inventory, utilization, safeguarding and maintenance, reporting, supervision, and control, contributes to improved organizational performance and public transparency. Effective asset governance supports program effectiveness, resource efficiency, service quality, and transparency in asset management information. The study also found that successful implementation is influenced by regulatory support, organizational commitment, and compliance with Government Accounting Standards. Meanwhile, major constraints include limited human resource capacity, inadequate asset data updating, and insufficient integration of asset information systems. This study contributes to the development of regional asset governance practices within sectoral government agencies to enhance organizational performance and public transparency.
The Emergence of Orange Bonds as a Sustainable Financing Instrument: A Scoping Review and Future Research Needs Fiesty Utami; Refi Pratiwi; Tri Wahyudi
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.v4i3.4153

Abstract

Orange bonds are sustainable bond instruments which the funds are specifically used to finance gender equality, climate action, women's empowerment, and other social inclusion programs. This research uses the scoping review method, with the aim of systematically mapping the emergence of orange bonds and gender-responsive sustainable finance, as well as identifying publication trends, methodological approaches, research themes, and existing gaps. Searches were carried out on Web of Science, Scopus, Business Source Complete, JSTOR, and Google Scholar databases following the PRISMA-ScR protocol. Based on 2,847 initial records, 300 researches met the inclusion criteria. The research results show that although the sustainable finance literatures are expanding rapidly at 55% per year, there are only 12 studies that specifically addressed orange bonds. The most of research is quantitative econometric methods (47%), and is concentrated in East Asia (28%) and Europe (34%), while developing nations are underrepresented (<20%). Gender integration only appeared in 15% of the studies. This large research gap limits market and policy development. Based on this, the expansion of research, the development of standardized gender impact metrics, and policy harmonization to support orange bonds as a catalyst for sustainable development are absolutely necessary.
The Beyond Intention: the Roles Perceived Sharia Compliance in Explaining Actual Use of Islamic P2P Financing Among Muslim Students M.Khairul Anwari; Nur Afifah; Mustaruddin Mustaruddin; Titik Rosnani
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.v4i3.4155

Abstract

The rapid growth of Islamic financial technology has created new opportunities for expanding financial inclusion among young Muslims. However, limited evidence exists regarding the factors that drive actual usage of Islamic peer-to-peer (P2P) financing, particularly among university students. This study examines the effects of Islamic financial literacy dimensions (financial knowledge, financial behavior, and financial attitude) and trust on actual use behaviour of Islamic P2P financing through the mediating role of intention and the moderating role of perceived sharia compliance. A quantitative survey was conducted among 153 Muslim students in Pontianak, Indonesia, and analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The findings reveal that financial behaviour and trust significantly influence intention, whereas financial knowledge and financial attitude do not. Furthermore, perceived sharia compliance has a significant direct effect on actual use behavior. Surprisingly, intention does not significantly affect actual use behaviour, indicating the existence of an intention–behaviour gap. In addition, perceived sharia compliance fails to strengthen the relationship between intention and actual use behaviour. These findings extend TPB, TAM, and Sharia Compliance Theory by demonstrating that actual usage of Islamic fintech is driven more by trust and perceived sharia compliance than by intention alone.  
Pengembangan Kampung Wisata Tarukan Ubud Sebagai Destinasi Wisata Edukasi Berbasis Komunitas Ni Putu Lindya Yuli Wastiti; I Made Arsa Wiguna; I Nyoman Piartha
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.v4i1.4156

Abstract

This study aims to analyze the development of Kampung Wisata Tarukan as a community-based educational tourism destination, its development strategies, and the implications for the local community. This research used a qualitative method with a descriptive approach. The research was conducted in Kampung Wisata Tarukan, Mas Village, Ubud District, Gianyar Regency. Data were collected through observation, interviews, documentation, and literature studies. The results showed that the educational tourism activities developed include Balinese dance education, gamelan music education, mask painting, cooking class, and water healing. These activities were developed as cultural education media that allow tourists to directly participate in local art, cultural, and culinary practices so that tourists gain an understanding of aesthetic values, symbolism, cultural philosophy, and Balinese community life. The educational tourism development strategy was implemented through a community-based tourism approach by involving local communities as the main actors in planning, managing, and implementing tourism activities. Development efforts were carried out through the utilization of local cultural potential, the development of educational tourism packages, environmental preservation, and the improvement of tourism service quality.
Model Financial Distress: Pengaruh Likuiditas, Leverage dan Pelaporan ESG Sri Ayem; Ratnawati Bule
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.v4i3.4158

Abstract

Financial Financial distress can arise when a company's ability to maintain financial stability weakens and the risk of bankruptcy increases. This research examines liquidity, leverage, and ESG reporting as factors for financial distress. The study focused on food and beverage issuers listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The sample was selected using a purposive sampling technique, resulting in 25 issuers with 100 annual report data sets. Data testing included descriptive numerical analysis, regression prerequisite checks, and multiple regression models using SPSS. Empirical findings indicate that liquidity, leverage, and ESG reporting have a positive influence on financial distress. These results can be used as considerations by management in managing short-term repayment capacity, the proportion of debt-based funding, and the quality of sustainability information to minimize the likelihood of financial distress.
Akuntabilitas Pengelolaan Dana Desa terhadap Pemberdayaan dan Pembangunan Desa Lola Indah Permata; Nur Fadjrih Asyik; Kurnia Kurnia
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.v4i1.4162

Abstract

Accountability of Village Fund Management is one of the accountability forms that is done by the Village Government for their fund management that later will be shared openly with villagers and can be publicly accessed. The Accountability of the Prambangan Village Fund Management was not relevant; as there were differences in village fund details for the 2022-2023 budget year. Those differences occurred because obstacles appeared, i.e. the fund was late in distribution for the 2022 budget year. It affected the village's development and empowerment. Therefore, the role of the Village Government was crucially needed. Some efforts and role-taking were applied to overcome the burdens so that it would not happen again. Moreover, they were implemented to improve the accountability of Village Fund Management at the Prambangan Gresik, East Java. The study was qualitative. Furthermore, the data were primary which were taken from interview results. The instruments in the data collection technique were observation, interview, and documentation. As a result, it showed that the accountability of the Prambangan village fund management was not relevant and accountable, as there was a burden for the distribution fund for the 2022 budget year. Therefore, the Village Government made some efforts and roles together with the village apparatus and villagers to overcome the problems that happened.
A Systematic Literature Review: Dinamika Voice Behavior pada Karyawan dan Organisasi Cantika Deana Putri; Yunita Faela Nisa; Abdul Mujib
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.v4i3.4167

Abstract

Organizational sustainability requires highly engaged employees throughout the organization. This can be achieved by encouraging employees to engage in voice behavior. This research aims to examine the dynamics of voice behavior in an organizational context through the Systematic Literature Review (SLR) method with the PRISMA approach. Literature was collected from Google Scholar, JSTOR, Taylor & Francis, APA PsycNet, and Garuda databases with keywords related to employee voice behavior. From the initial 21,198 articles (2021-2025), 11 articles were selected based on inclusion criteria and quality assessment. The results showed that voice behavior is influenced by various factors consisting of external factors and internal factors. This study confirms the importance of a holistic approach to employee voice behavior to encourage innovation in organizations so that it remains optimal and sustainable.

Page 27 of 32 | Total Record : 312

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