cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Danang
Contact Email
ahmad.ashifuddin@gmail.com
Phone
+6282227778940
Journal Mail Official
Amik@jurnal.itbsemarang.ac.id
Editorial Address
Jl. Jenderal Sudirman No. 346 Semarang Jawa Tengah Indonesia
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 27   28   29   30   31 
Akuntansi UMKM Kuliner di Kota Makassar: Sebuah Metafora "Dari Dapur Tradisional ke Restoran Digital" Nur Fadhila Amri; Faridah Faridah; Thanwain Thanwain; A. Nur Azizah Fajry Azzahrah; Moh Arya Adiwangsa
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.v4i1.4475

Abstract

The shift from manual and informal bookkeeping practices to technology-supported structured financial management in small and medium enterprises within the framework of the evolution of culinary MSME accounting practices by considering the typical socio-cultural context. The study aims to explore the transformation of accounting practices in culinary Micro, Small, and Medium Enterprises (MSMEs) in Makassar, Indonesia, through the metaphor "From Traditional Kitchens to Digital Restaurants." Using a mixed methods approach, this study integrates Pierre Bourdieu's theory of social practice to analyze the shift from informal manual bookkeeping to digital accounting systems sociologically, taking into account how habitus, capital, and social structure influence accounting adoption. The survey of 3,950 culinary MSMEs was complemented by qualitative interviews with 95 business owners. The findings highlight significant gaps in accounting practices, which are influenced by digital access, cultural capital, and social habits. Digital adoption improves financial reporting and profitability but remains uneven due to social and educational constraints. The study recommends targeted digital literacy programs and policy incentives to bridge the gap.
Pengaruh Sistem Pengendalian Internal dan Kualitas Sistem Informasi Akuntansi terhadap Akurasi Perhitungan Biaya Produksi pada PT.Tunggal Mitra Plantation-PKS Manggala Kabupaten Rokan Hilir Mukhazza Albitha Alsha; Yenni Samri Juliati Nasution; Muhammad Syabudi
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.v4i1.4480

Abstract

This study aims to examine the influence of internal control systems and the quality of accounting information systems on the accuracy of production cost calculations at PT. Tunggal Mitra Plantation – PKS Manggala. Accurate production cost calculation is essential for improving operational efficiency, supporting managerial decision-making, and ensuring reliable financial reporting. This research employs a quantitative approach using a survey method. The population consists of employees involved in accounting, finance, and production activities, with 31 respondents selected through the total sampling technique. Data were collected using structured questionnaires and analyzed using multiple linear regression with SPSS software. The findings indicate that the internal control system has a significant positive effect on the accuracy of production cost calculations. Likewise, the quality of the accounting information system significantly enhances the accuracy of cost determination. Simultaneously, both variables demonstrate a significant influence on production cost accuracy, indicating that effective internal controls supported by reliable accounting information systems contribute to more precise and consistent cost calculations. The coefficient of determination (Adjusted R Square) of 0.810 shows that 81% of the variation in production cost accuracy is explained by these two variables, while the remaining 19% is influenced by other factors not examined in this study. These findings highlight the importance of strengthening internal control mechanisms and improving accounting information system integration to enhance operational performance, cost management, and strategic decision-making.
Determinan Penghentian Premi (Lapse) dalam Industri Asuransi Jiwa Prudential: Tinjauan Dari Sisi Literasi Keuangan dan Kondisi Ekonomi Rumah Tangga Cinta Aisyahtul Kubra; Isnaini Harahap; Andri Soemitra
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.v4i1.4484

Abstract

This study aims to analyze the determinants of policy lapse behavior among policyholders of PT Prudential Life Assurance in Medan. The research employs a descriptive qualitative approach involving 10 policyholders selected purposively based on their experience of policy lapse. Data were collected through in-depth interviews, observations, and documentation, and analyzed using data reduction, data presentation, and conclusion drawing techniques. The findings indicate that policy lapse is a multidimensional phenomenon influenced by interconnected economic, cognitive, and service-related factors. Household financial pressures, declining income, and increasing living expenses encourage policyholders to prioritize essential needs over insurance premium payments. In addition, limited financial literacy leads many policyholders to perceive insurance primarily as a financial burden rather than a long-term risk management instrument. Dissatisfaction with agent services, including inadequate communication, insufficient policy education, and weak after-sales assistance, further reduces policyholders’ commitment to maintaining active coverage. The study also finds that policyholders frequently regard insurance as a last-resort liquidity source, supporting the Emergency Fund Hypothesis, whereby policies are surrendered or allowed to lapse during periods of financial distress to meet urgent household needs. This research concludes that policy lapse is often a pragmatic response to economic uncertainty rather than merely a consequence of unwillingness to pay premiums. Therefore, improving product transparency, strengthening financial literacy, and enhancing the role of insurance agents as proactive, solution-oriented financial advisors are essential strategies for increasing long-term policy persistence and customer retention.
Pengaruh Penggunaan QRIS dan Literasi Keuangan terhadap Akuntabilitas Laporan Keuangan UMKM di Kota Malang: Peran Mediasi Transparansi Qorirotul A’iny; Umi Nandiroh; Nur Diana
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.v4i1.4486

Abstract

Many Micro, Small, and Medium Enterprises (MSMEs) face low accountability in financial reporting due to inconsistent manual recording and a lack of systematic financial statements. This study aims to analyze the effects of digital payment QRIS and financial literacy on the accountability of MSME financial statements in Malang City, while investigating the mediating role of financial statement transparency. The research utilizes a quantitative causal associative approach. Data were collected via questionnaires from active MSME owners who utilize QRIS and maintain business financial records, selected through purposive sampling. The data were analyzed using multiple linear regression and the Sobel test. The results reveal that both digital payment QRIS and financial literacy have a positive and significant effect on financial statement transparency and accountability. Furthermore, transparency significantly influences accountability and successfully serves as a partial mediator in bridging the relationship between both digital payments and financial literacy toward the accountability of MSME financial statements. In conclusion, achieving high accountability requires not only technology and financial knowledge but also a transparent governance process that transforms transaction data into open financial information.
Pengaruh Promosi Digital, Potensi Keuntungan, dan Risiko terhadap Keputusan Usaha Hampers: Studi Kasus Pengusaha Hampers Kota Medan Putri Elda Sari; Muhammad Lathief Ilhamy Nasution; Aqwa Naser Daulay
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.v4i1.4488

Abstract

This study aims to analyze the influence of digital promotion, profit potential, and business risk on hamper business decisions in Medan City. In this study, a quantitative approach was used along with a survey. Hamper entrepreneurs in Medan City who have been operating for at least one year were the subjects of this study. The sampling technique applied purposive sampling with a total of 90 respondents. SmartPLS 4.0 software was used to analyze the data collected through questionnaires and processed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The results showed that digital promotion, profit potential, and business risk each had a positive and significant influence on hamper business decisions in Medan City. In addition, all three variables also influenced business decisions with an R-Square value of 0.585, indicating that the research model could explain 58.5% of the variation in business decisions. These findings indicate that hamper business decisions are influenced by the effectiveness of digital promotion strategies, consideration of profit potential, and an understanding of the business risks faced by entrepreneurs. The results of this study are expected to help hamper entrepreneurs make better and more sustainable business decisions.
Peranan Badan Usaha Milik Desa (BUMDes) dalam Meningkatkan Pendapatan Masyarakat dan Pembangunan Desa Tinjauan Ekonomi Islam : Studi Kasus Kec. Kualuh Hilir, Kab. Labura Muhammad Nur Tondi; Waizul Qarni; Nurul Jannah
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.v4i1.4489

Abstract

BUMDes (Village-Owned Enterprises) plays a strategic role in promoting community income and sustainable village development. This study aims to analyze the role of BUMDes in increasing community income and village development in Kualuh Hilir District, North Labuhanbatu Regency (Labura), from an Islamic business ethics perspective. The method used is descriptive qualitative with data collection through in-depth interviews, observation, and documentation of BUMDes administrators, village governments, and beneficiary communities. The results show that BUMDes in Kualuh Hilir District has contributed to increasing Village Original Income (PADes), providing employment, and empowering the local economy, although it still faces challenges in governance, human resource capacity, and financial transparency. From an Islamic business ethics perspective, BUMDes management needs to be based on ethical principles such as justice (adl), common welfare (maslahah), mutual assistance (ta'awun), trustworthiness (amanah), and the prohibition of riba, so that the benefits can be felt by all levels of society equitably.
Strategi Bisnis Rumah Sakit Non-JKN dalam Menghadapi Dinamika Pasar Era JKN Pande Putu Adnyani; Putu Purnama Dewi
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.v4i1.4509

Abstract

The implementation of the National Health Insurance Program has transformed the competitive dynamics of the healthcare industry in Indonesia, particularly for non-JKN private hospitals. This study aims to analyze the business strategies implemented by non-JKN hospitals in responding to market changes during the JKN era. The research employed a qualitative approach with a case study design involving four non-JKN hospitals in Bali, namely BIMC Hospital Kuta, BIMC Hospital Nusa Dua, Kasih Ibu General Hospital Denpasar, and RSIA Bunda Denpasar. Data were collected through in-depth interviews, observations, and documentation studies, and were analyzed inductively through data reduction, categorization, data presentation, and conclusion drawing. The findings reveal that non-JKN hospitals primarily adopt a differentiation focus strategy to maintain competitiveness. This strategy is reflected in premium healthcare services, faster service delivery, direct access to specialist doctors, medical tourism development, utilization of modern medical technology, and personalized patient care. The study also finds that the integration of SWOT analysis, Porter’s generic strategies, and the Balanced Scorecard supports more adaptive and sustainable business strategy implementation. Strategic success is determined by adaptive leadership, service innovation, human resource development, and the hospitals’ ability to respond to changing consumer behavior and market competition. This research confirms that non-JKN hospitals still possess significant market opportunities through service quality enhancement and premium patient segmentation amid the dominance of the JKN system.
Analisis Keberhasilan Program Zakat dalam Meningkatkan Kesejahteraan Mustahik di Kabupaten Langkat Azkia Risyda, Putri; Ikhsan Harahap, Muhammad; Nasution, Juliana
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.v4i1.4519

Abstract

This study aims to analyze the success of the zakat program in improving the welfare of those who mustahik (receiver) in Langkat Regency. The study used a qualitative approach with triangulation methods through in-depth interviews, observations, and documentation studies with zakat administrators, local government officials, mustahik, and muzakki (receiver). The results indicate that zakat management by the Langkat Regency BAZNAS (National Agency for the Protection of the Poor) has had a multidimensional impact on mustahik, including improving housing quality, strengthening access to education, increasing income through economic empowerment programs, and increasing community religious awareness. The synergy between BAZNAS and the local government has also strengthened the effectiveness of zakat collection and distribution. Although challenges remain in optimizing funds and empowering business mentoring, the zakat program in Langkat Regency has substantively demonstrated success as an instrument for sustainable socio-economic empowerment and contributing to reducing regional poverty.
Analisis Peran Mediasi Digitalisasi Layanan Pendaftaran dan Digitalisasi Layanan Pembayaran dalam Hubungan antara Patient Experience dan Jumlah Kunjungan Pasien Meyland Citra Oktri Sienty Effendy; Adya Hermawati; Eka Wilda Faida; Muryati Muryati; Rahayu Puji Suci
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.v4i1.4529

Abstract

Digital transformation in the healthcare sector requires hospitals to optimize patient-centered care services to enhance competitiveness. Hospital operational success is often reflected in the volume of patient visits, which is influenced by the quality of the patient experience and the effectiveness of administrative digitization. This study aims to analyze the influence of patient experience on the volume of patient visits, with the digitization of registration and payment services as a mediating variable at Ciputra Hospital Surabaya. A quantitative approach using explanatory research methods was applied in this study. Data were collected from 250 respondents selected through purposive sampling and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results show that patient experience has a strong unidirectional correlation with the adoption of digitalized registration and payment services. Furthermore, this digital integration has been shown to have a significant impact on increasing the volume of patient visits. Theoretically, the digitalization of registration and payment services serves as a significant mediator bridging the relationship between patient experience and patient visit decisions. These findings confirm that improving the patient experience through administrative automation can create process efficiency, ease of accessibility, and convenience, which are crucial for customer loyalty. From a managerial perspective, this study implies that strengthening digital infrastructure is a fundamental strategy for hospital management to improve service quality, strengthen market position, and ensure the sustainability of institutional competitiveness amidst the rapid digital transformation of healthcare services.
Faktor – Faktor Keputusan Pembelian Barang Tiruan Tinjauan Perspektif Islam : Studi Kasus Mahasiswa UINSU Najwa Felisha Lubis; Reni Ria Armayani Hasibuan; Nurbaiti Nurbaiti
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.v4i1.4530

Abstract

This study aims to analyze the influence of price factors, social factors, psychological factors, and knowledge factors on the decision to purchase counterfeit goods among students of the State Islamic University of North Sumatra (UINSU) from an Islamic perspective. This research uses a mixed methods approach with a sequential exploratory design, starting with in-depth interviews with students who have purchased or used counterfeit goods, followed by the distribution of questionnaires to 100 respondents selected using purposive sampling technique. Qualitative data were analyzed thru data reduction, data presentation, and conclusion drawing, while quantitative data were analyzed using multiple linear regression with the help of SPSS after passing validity, reliability, and classical assumption tests. The research results show that the decision to purchase imitation goods is influenced by price, social, psychological, and knowledge factors, with price being the most dominant factor and the consideration of Islamic values in the decision-making process. The price factor and the knowledge factor have a partially positive and significant impact on purchasing decisions, while the social factor and psychological elements do not have a significant influence. The four independent variables significantly influence purchasing decisions (Sig. = 0.000) and explain 65.4% of the variance in purchasing decisions (Adjusted R square = 0.654). These findings indicate that consumer purchasing decisions are more rational, particularly in terms of price affordability and product knowledge, while still considering the values of honesty, benefit, and avoiding elements of deception, uncertainty, and extravagance from an Islamic perspective.

Page 29 of 32 | Total Record : 312

 27   28   29   30   31 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 4 No. 3 (2026): August: Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May: Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): Jurnal Riset Akuntansi Vol. 3 No. 4 (2025): November: Jurnal Riset Akuntansi Vol. 3 No. 2 (2025): Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): November : JURNAL RISET AKUNTANSI Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi Vol. 1 No. 4 (2023): November : JURNAL RISET AKUNTANSI Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): May : Jurnal Riset Akuntansi Vol. 1 No. 1 (2023): February : Jurnal Riset Akuntansi More Issue