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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 Non Debt Tax Shield, Effective Tax Rate, dan Asset Tangibility terhadap Struktur Modal pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Galih Hardika; Ahmad Yani; Beby Hilda Agustin
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.v4i1.4536

Abstract

This study aims to analyze the effect of Non-Debt Tax Shield (NDTS), Effective Tax Rate (ETR), and Asset Tangibility on the capital structure of property and real estate companies listed on the Indonesia Stock Exchange during the 2021–2025 period. The property and real estate sector was selected due to its characteristics of requiring substantial capital investment and possessing high-value assets that can be used as collateral for debt financing. This research employed a quantitative descriptive approach with purposive sampling as the sampling technique. Data analysis was conducted using multiple linear regression to examine the partial and simultaneous effects of the independent variables on capital structure. The results indicate that Non-Debt Tax Shield (NDTS) has a negative and significant effect on capital structure, while Effective Tax Rate (ETR) and Asset Tangibility have a positive and significant effect on capital structure. Simultaneously, NDTS, ETR, and Asset Tangibility significantly influence the capital structure of property and real estate companies. These findings suggest that tangible assets and tax protection strategies are major considerations in determining corporate financing decisions through debt. The implications of this study indicate that companies need to optimize the management of tangible assets and tax efficiency in formulating capital structure policies, while investors may use this information as an important consideration in evaluating corporate financing decisions.
Analisis Strategi Customer Relationship Management sebagai Upaya Mempertahankan Loyalitas Pelanggan dalam Pembelian Produk UMKM di Kecamatan Medan Tembung Adinda Sefina; Nuri Aslami; Muhammad Irwan Padli Nasution
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.v4i1.4041

Abstract

This study aims to analyze Customer Relationship Management (CRM) strategies as an effort to maintain customer loyalty in purchasing UMKM products. This research employs a descriptive qualitative method with data collection techniques conducted through observation and interviews. The collected data were analyzed using SWOT analysis to identify internal and external factors related to customer relationship management strategies. The results provide strategic recommendations for UMKM Jangek Berkah and Sate Padang Ajo Faisal to optimize customer data management, including information from non-regular customers, as these customers have the potential to develop into loyal customers in the future. Furthermore, the findings emphasize the importance of continuous product innovation and effective marketing strategies to strengthen competitiveness in an increasingly competitive market. The implementation of CRM strategies enables UMKM to build stronger relationships with customers, improve customer retention, and create sustainable business growth. This study contributes practical insights for UMKM managers in utilizing customer relationship strategies to enhance loyalty and maintain competitive advantage.
Analisis Regresi Data Panel: Operating Capacity, Profitability, Sales Growth, dan Capital Structure terhadap Financial Distress pada Perusahaan Subsektor Perdagangan Ritel Erna Dwi Setyawati; R. Muh Syah Arief Atmaja Wijaya
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.v4i3.4197

Abstract

This study aims to examine and analyze the effect of operating capacity, profitability, sales growth, and capital structure on financial distress in retail trade subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research employed a quantitative approach using secondary data obtained from the companies’ financial statements. The sampling technique applied was purposive sampling, resulting in 21 companies observed over a five-year period. Data analysis was conducted to determine the simultaneous and partial effects of the independent variables on financial distress. The findings indicate that operating capacity, profitability, sales growth, and capital structure simultaneously have a significant effect on financial distress. Partially, operating capacity, proxied by total asset turnover, and sales growth do not have a significant effect on financial distress. In contrast, capital structure, proxied by the debt-to-equity ratio, has a positive and significant effect on financial distress, while profitability, proxied by return on assets, has a negative and significant effect on financial distress. These findings suggest that capital structure and profitability are the primary determinants of financial distress in retail companies. Therefore, companies should maintain profitability and optimize capital structure management to minimize the risk of financial distress and enhance long-term financial performance.
Small Capital, Big Steps: The Evolution of Micro and Small Industries Under ISIC Amidst Economic Change Ktut Silvanita Mangani; Lenny Lenny
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.v4i3.4202

Abstract

This study examines the resilience and development of Micro and Small Industries (MSIs) in Indonesia between 2019 and 2023, emphasizing their contribution to the national economy during and after the COVID-19 pandemic. Using sectoral aggregate data obtained from the Central Statistics Agency and classified according to the International Standard Industrial Classification (ISIC), the study applies descriptive and trend analysis to evaluate changes in business performance. The findings reveal that although the number of MSIs declined during 2020 and 2021 due to the pandemic, the sector demonstrated a strong recovery in 2022 and 2023. The food manufacturing industry (ISIC 10) emerged as the leading contributor, recording substantial growth in both the number of enterprises and total revenue. The analysis also indicates that MSIs continue to rely primarily on internal capital, while the use of external financing has gradually increased to support business expansion. Consumer demand has shifted toward household markets, accompanied by wider adoption of direct-to-consumer strategies and digital marketing platforms, including social media and online marketplaces. Overall, the findings demonstrate the adaptability and resilience of Indonesian MSIs in responding to economic disruptions and evolving market conditions.
Actual Use Behavior dalam Penggunaan QRIS pada UMKM di Kalurahan Sumberagung Menggunakan Pendekatan TPB Gracia Barbara Dian Korina; Inna Zahara
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.v4i3.4203

Abstract

The development of digital payment systems has encouraged the adoption of the Quick Response Code Indonesian Standard (QRIS) as an efficient and practical cashless payment method. This study aims to examine the influence of attitude toward behavior, subjective norm, and Perceived Behavioral Control on Behavioral Intention and Actual Use Behavior of QRIS among MSMEs in Sumberagung Village using the Theory of Planned Behavior (TPB). This study employs a quantitative approach with data collected through questionnaires distributed to MSME owners using QRIS. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results indicate that attitude toward behavior, subjective norm, and Perceived Behavioral Control have a positive and significant effect on Behavioral Intention. Furthermore, Perceived Behavioral Control and Behavioral Intention positively and significantly affect Actual Use Behavior. Behavioral Intention is also proven to mediate the relationship between attitude toward behavior, subjective norm, perceived behavioral control, and Actual Use Behavior. These findings indicate that Behavioral Intention is the primary factor influencing actual QRIS usage behavior among MSMEs.
The Role of Stakeholder Pressure and Digital Transparency in Enhancing Carbon Emission Disclosure: Evidence from Indonesian LQ45 Companies Emy Dwi Nursulistyo; Gustita Arnawati Putri
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.v4i3.4208

Abstract

This study examines the effect of stakeholder pressure and digital transparency on carbon emission disclosure among companies listed in the LQ45 Index in Indonesia from 2020 to 2024. As sustainability issues receive increasing attention, companies are expected to provide more transparent environmental information. This study employs a quantitative approach using secondary data collected from annual reports and sustainability reports. The sample was selected through purposive sampling, resulting in 12 companies and 60 firm-year observations. Panel data regression analysis was conducted using EViews 10. The results indicate that stakeholder pressure and digital transparency significantly influence carbon emission disclosure. Companies facing greater stakeholder pressure and demonstrating higher levels of digital transparency tend to disclose carbon emission information more comprehensively. These findings highlight the importance of stakeholder influence and digitalization in promoting corporate environmental accountability. This study contributes to the sustainability accounting literature by providing empirical evidence on the determinants of carbon emission disclosure in companies operating in an emerging market context.
Optimalisasi Kinerja Karyawan melalui Penguatan Disiplin dan Kualitas Lingkungan Kerja: Peran Strategis Motivasi Kerja sebagai Variabel Intervening Rinawati Zailani; Dewi Anjani Febriani; Sulistiono Sulistiono
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.v4i3.4212

Abstract

The success of an organization depends heavily on the individual performance of its members, so the organization will continue to strive to improve the productivity and professionalism of its human resources. This study aims to examine the effects of work discipline and work environment on employee performance, with work motivation serving as a mediating variable. A quantitative research approach was employed, involving 50 employees as respondents. Data were collected using a structured questionnaire based on a Likert scale and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) through SmartPLS 3.0. The findings reveal that work discipline has a positive and significant effect on work motivation and employee performance. The work environment has a positive but insignificant effect on work motivation, while it has a positive and significant effect on employee performance. Furthermore, work motivation positively and significantly influences employee performance. The mediation analysis indicates that work motivation significantly mediates the relationship between work discipline and employee. This suggests that employees with higher levels of discipline tend to be more motivated, which subsequently enhances their performance. In contrast, work motivation does not significantly mediate the relationship between the work environment and employee performance, indicating that improvements in the work environment may affect performance more directly than through motivational mechanisms. In conclusion, employee performance can be enhanced through stronger work discipline, a supportive work environment, and increased work motivation. Among these factors, work discipline plays the most important role in improving both employee motivation and performance.
Pengaruh Envionmental, Social, Governance (ESG) Disclosure terhadap Nilai Perusahaan Sektor Energi pada Tahun 2020-2024 Mohammad Rafli Putera Fadhlyta; Willy Sri Yuliandhari
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.v4i3.4242

Abstract

This research investigates the link between ESG disclosure and firm value within energy companies, incorporating firm size, profitability, and leverage as control variables to improve the precision of the estimates. A quantitative causal research design is employed, relying on secondary data drawn from the annual and sustainability reports of energy-sector companies listed on the Indonesia Stock Exchange across 2020 to 2024. The sample was determined via purposive sampling, and panel data regression served as the analytical technique, preceded by descriptive statistics, classical assumption tests, and selection of the optimal regression model. The results indicate that ESG disclosure does influence firm value, although the magnitude of this influence varies according to each company’s conditions and the extent of its disclosure. Larger company size and higher profitability tend to raise firm value, while leverage shows inconsistent results linked to each firm’s risk exposure. This study contributes to the body of literature concerning the relationship between ESG and firm value, particularly within the energy industry. Its findings may guide corporate management in enhancing the quality of ESG disclosure and assist investors in making more informed investment choices. Future research is encouraged to incorporate further variables, such as governance quality and macroeconomic indicators, to produce a more comprehensive understanding.
Pengaruh Financial Literacy, Locus Of Control, dan Hedonism Lifestyle terhadap Financial Management Behavior Alifah Sabrina Puteri Nur; Sari Andayani
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.v4i3.4261

Abstract

Technological advancements coupled with easier access to various digital financial services have impacted how students manage their money. This phenomenon deserves investigation, particularly among Kartu Indonesia Pintar Kuliah (KIP-K) recipients who receive educational funding assistance and must handle their finances intelligently. This study intends to examine the effects of financial literacy, locus of control, and hedonism lifestyle on financial management behavior among Accounting students at UPN “Veteran’’ Jawa Timur who are KIP-K recipients during the 2021–2024 period. The research methodology employed is quantitative, utilizing primary data collected through questionnaires. The study sample reached 131 respondents determined via purposive sampling technique. For data analysis, multiple linear regression method was applied using IBM SPSS Statistics 27 software. Based on the research findings, it was concluded that financial literacy does not produce a significant effect on financial management behavior. In contrast, locus of control and hedonism lifestyle demonstrate positive and significant effects on financial management behavior. These results indicate that students' self-control and lifestyle habits are more dominant in determining financial management behavior compared to the financial knowledge they possess. It is hoped that this research can serve as a reference for higher education institutions and students to improve the quality of financial management through strengthening self-control capabilities and developing more responsible lifestyle patterns.
Pengaruh Kualitas UI/UX Website dan Copywriting terhadap Brand Awareness Konsumen Fashion Digital : Studi pada Website UNIQLO di Kota Denpasar Kadek Agus Jovi Oka Suputra; Gede Yudha Anugerah Pratama; I Made Satrya Ramayu
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.v4i3.4280

Abstract

The rapid development of digital technology has transformed websites into strategic tools for marketing communication and brand development. In the highly competitive fashion industry, website quality and digital communication effectiveness are essential factors in strengthening consumers’ brand awareness. However, limited studies have simultaneously examined the influence of User Interface/User Experience (UI/UX) Website and Copywriting on Brand Awareness, particularly in the context of global fashion brands. Thus, the purpose of this study is to examine how copywriting and UI/UX websites affect brand awareness among users of the main UNIQLO website in Denpasar. Using primary data gathered from 110 respondents via questionnaires, this study used a quantitative explanatory technique. With the use of SPSS software, descriptive statistics and multiple linear regression analysis were used to analyse the data. The findings show that brand awareness is positively and significantly impacted by UI/UX websites (β = 0.175; p = 0.019) and copywriting (β = 0.727; p = 0.000). Furthermore, Copywriting was identified as the most dominant variable influencing Brand Awareness. The coefficient of determination (R²) of 0.752 indicates that 75.2% of the variation in Brand Awareness can be explained by UI/UX Website and Copywriting. The findings conclude that both website quality and communication quality play important roles in shaping consumers’ awareness of the UNIQLO brand. This study implies that companies should integrate UI/UX development and effective copywriting strategies to enhance digital marketing performance and strengthen brand awareness in competitive digital environments.

Page 30 of 32 | Total Record : 312

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