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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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Analisis Persepsi dan Strategi Pengawasan Akuntansi Syariah oleh OJK dalam Mencegah Praktik Keuangan Ilegal pada Industri Fintech Syariah di Indonesia Sabila Zahra; Yusrizal Yusrizal; Waizul Qarni
Jurnal Riset Akuntansi Vol. 3 No. 4 (2025): November: 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.v3i4.4531

Abstract

This study aims to analyze the effectiveness of sharia accounting supervision by the Financial Services Authority (OJK) in preventing illegal financial practices in the Islamic fintech industry in Indonesia, as well as to identify the factors influencing public trust, the weaknesses of the supervisory strategy, and strategic recommendations for strengthening governance and consumer protection. This research uses a qualitative descriptive method with primary data from in-depth interviews with an OJK representative in North Sumatra and secondary data from literature studies, regulations, and previous research. The findings indicate that OJK's multi-layer supervision, which includes pre-operational and operational stages as well as coordination with the Sharia Supervisory Board (DPS), is quite effective but still requires improvement in regulatory adaptation speed to keep up with the rapid innovation of illegal fintech actors (regulatory lag). The three dominant factors influencing public trust are information transparency, the track record of fintech organizers, and community experiences. The main weaknesses of supervision are regulatory lag and low reporting rates by victims due to lack of knowledge or fear. Sharia financial literacy is emphasized as the first line of defense, and OJK North Sumatra has actively conducted education programs reaching Islamic boarding schools and religious study groups. This study recommends structured and continuous communication forums among regulators, fintech organizers, and the public, as well as strengthening technology-based reporting systems and empowering the community as part of the supervision mechanism.
Strategi Pengembangan Industri Usaha Tahu Berbasis Islamic Business Model Canvas: (Studi Kasus: UD. Marni Kota Tebing Tinggi) Nurkomaria Nurkomaria; Tri Inda Fadhila Rahma; Juliana Nasution
Jurnal Riset Akuntansi Vol. 3 No. 4 (2025): November: 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.v3i4.4538

Abstract

This study analyzes the development strategy of UD. Marni's tofu business in Tebing Tinggi City using the Islamic Business Model Canvas (BMC Islamic) with a qualitative phenomenological approach through a case study. Data were obtained from in-depth interviews with owners and workers and participant observation of the production process, which were mapped into nine BMC Islamic blocks based on sharia principles such as fairness, halalness, and blessings. Results indicate the current business model relies on daily production of fresh fried tofu for local vendors and households, with strengths in authentic taste and personal relationships, but challenges related to raw material fluctuations and limited marketing. Development strategies include MUI halal certification, sharia digital marketing via WhatsApp/Instagram, diversification of packaging variants, musyarakah partnerships with suppliers, and cost optimization, including 2.5% zakat, which is projected to increase turnover by 20-30% while maintaining Islamic values. This research contributes to strengthening sharia-compliant tofu MSMEs in Tebing Tinggi for sustainable growth.
Analisis Multiplier Effect Program Makan Bergizi Gratis (MBG) terhadap Penciptaan Lapangan Kerja di Kecamatan Batang Kuis, Deli Serdang (Tinjauan Maslahah) Hamni Lubis, Namira; Qarni, Waizul; Marliyah Marliyah
Jurnal Riset Akuntansi Vol. 3 No. 4 (2025): November: 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.v3i4.4539

Abstract

The Free Nutritious Meal Program (MBG) is a national public policy that is not only oriented towards fulfilling community nutrition, but also has a local economic impact through the involvement of Micro, Small, and Medium Enterprises (MSMEs). This study aims to analyze the multiplier effect of MBG on job creation in Batang Kuis District, Deli Serdang Regency and review it from the perspective of maslahah in Islamic economics. The research method uses a qualitative approach with field studies through observation and interviews with the managers of the Nutrition Fulfillment Service Unit, operational workforce, and local MSME actors. The results of the study show that MBG is able to create direct jobs, such as operational personnel, and indirectly through increasing demand for MSME products. In addition, this program strengthens the local economic turnaround by involving community-based supply chains. From an Islamic economic perspective, MBG contains the value of maslahah because it supports hifz al-nafs through the fulfillment of community nutrition and hifz al-mal through improving economic welfare. Thus, MBG not only becomes a nutrition policy instrument, but also serves as a strategy for local economic empowerment that is in line with Islamic economic principles.
Pengaruh Literasi Keuangan dan Gaya Hidup terhadap Perilaku Keuangan Syariah pada Mahasiswa FEBI UINSU di Kota Medan Nurganti Nurganti; Ria Armayani Hasibuan, Reni; Ahmadi Bi Rahmani, Nur
Jurnal Riset Akuntansi Vol. 3 No. 4 (2025): November: 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.v3i4.4557

Abstract

This study aims to analyze the influence of financial literacy and lifestyle on Islamic financial behavior in students of the Faculty of Islamic Economics and Business (FEBI) of the State Islamic University of North Sumatra (UINSU) in Medan City. The type of research used is quantitative with an active student population majoring in Islamic Economics class of 2022 and 2023. The sample was determined through a purposive sampling technique with a total of 100 respondents. Data was collected using questionnaire instruments and analyzed through the stages of data quality test, classical assumption test, multiple linear regression, and hypothesis test. The results of the study show that financial literacy has a positive and significant effect on Islamic financial behavior, which means that the better a person's financial literacy, the better the Islamic financial behavior shown. On the other hand, lifestyle variables do not have a significant effect on Islamic financial behavior. These findings affirm the importance of increasing financial literacy among students as the main factor in shaping rational, wise, and Islamic financial behavior, while lifestyle is not the main determinant in the context of this study.
Implementasi Prinsip Transparansi dan Akuntabilitas dalam Pengelolaan Anggaran Belanja Infrastruktur di Dinas PUTR Kota Pematangsiantar Muhammad Hizry Andriyantama; Fauzi Arif Lubis; Nurlaila
Jurnal Riset Akuntansi Vol. 3 No. 4 (2025): November: 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.v3i4.4567

Abstract

This study analyzes the implementation of transparency and accountability in the management of the infrastructure expenditure budget at the Public Works and Spatial Planning Office (PUTR) of Pematangsiantar City. Using a qualitative approach of case studies, data is collected through interviews, field observations, and document analysis. The results of the study show that the PUTR Office has implemented a number of transparency mechanisms, such as the Information and Documentation Management Officer (PPID), official websites, and project information boards. In addition, a layered accountability system involves both internal and external stakeholders. However, a gap was found between formal and substantive transparency: detailed budget documents, such as Budget Implementation Documents (DPAs), Budget Work Plans (RKAs), and Budget Realization Reports (LRAs), were not proactively published through the website, but were only available through reactive PPID procedures. The study also highlights that strong vertical accountability to regulatory agencies does not automatically result in horizontal transparency to the public. These findings contribute to the good governance literature by emphasizing that transparency and accountability do not always go hand in hand in practice, so a more integrative policy strategy is needed to ensure information disclosure as well as public accountability in the management of regional infrastructure budgets.
Mengukur Ketahanan Keuangan Dan Kinerja Keuangan Menggunakan Metode Economic Value Added (EVA) Dan Financial Value Added (FVA) Pada PT KAI (Persero) Nathasyah Putri Maharanni; Yenni Samri Juliati Nasution; Isnaini Harahap
Jurnal Riset Akuntansi Vol. 3 No. 4 (2025): November: 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.v3i4.4572

Abstract

This study aims to analyze the financial resilience and financial performance of PT KAI (Persero) during the 2020–2024 period using Economic Value Added (EVA) and Financial Value Added (FVA) as measurement tools to assess the company's economic and financial value creation. This research employed a quantitative descriptive approach using secondary data obtained from the annual reports and financial statements of PT KAI (Persero) for the 2020–2024 period. The data were analyzed through EVA and FVA calculations to evaluate the company's ability to generate added value while considering the cost of capital and the effectiveness of asset utilization. The results indicate that PT KAI (Persero) experienced a substantial increase in total assets from IDR 53.21 trillion in 2020 to IDR 97.10 trillion in 2024, accompanied by revenue growth during the post-pandemic recovery period, reflecting improvements in financial conditions and operational capacity. These findings support previous studies suggesting that value-based performance measurement provides a more comprehensive assessment than conventional financial analysis because it incorporates the cost of capital and the ability of assets to create economic value. It can be concluded that EVA and FVA are relevant methods for assessing financial resilience and financial performance. Therefore, the company should continuously improve the efficiency of capital and asset utilization, while future studies are encouraged to integrate EVA and FVA with other financial resilience indicators to obtain a more comprehensive evaluation.
Efektivitas Program Peserta Bantuan Iuran (PBI) di Kota Medan dalam Menurunkan Angka Rumah Tangga Tidak Terlindungi Jaminan Kesehatan Zakia Aulia; Waizul Qarni; Rahmi Syahriza
Jurnal Riset Akuntansi Vol. 3 No. 4 (2025): November: 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.v3i4.4582

Abstract

The Premium Assistance Participant Program (PBI) is a government health insurance protection scheme provided through the National Health Insurance (JKN) for poor and underprivileged communities. In Medan City, several households remain uncovered by health insurance, indicating the need to evaluate the effectiveness of the PBI program in supporting the achievement of universal health coverage. This study aims to analyze the effectiveness of the PBI Program in reducing the number of households without health insurance coverage in Medan City. The study employed a qualitative approach with a descriptive evaluative design. Data were collected through interviews, observations, documentation, and secondary data from the Medan City Health Office, BPJS Kesehatan, and related institutions. The analysis focused on PBI participant coverage, accuracy of beneficiary data, utilization of health services, and changes in the number of uninsured households. The results indicate that the PBI Program has contributed to reducing the number of households without health insurance coverage in Medan City. However, several challenges remain, including inaccurate beneficiary data, limited program socialization, and administrative issues that prevent some eligible poor communities from being registered as PBI participants. The study concludes that the PBI Program is relatively effective in expanding health insurance protection, but improvements are still required in data management, information dissemination, and inter-agency coordination to optimize coverage and service quality.
Pengaruh Literasi Investasi Syariah, Promosi Produk dan Kemudahan Akses terhadap Minat Investasi Tabungan Emas Melalui Lembaga Keuangan Syariah : Studi Kasus Masyarakat Kota Pematang Siantar Febriansyah, Andrian; Ikhsan Harahap, M; Lathief Ilhamy Nasution, M
Jurnal Riset Akuntansi Vol. 3 No. 4 (2025): November: 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.v3i4.4589

Abstract

The growth of sharia-based gold savings investment in Indonesia is growing along with the digitalization of financial services, but public interest in investing is not optimal due to low levels of sharia investment literacy, the effectiveness of product promotions, and service accessibility. The purpose of this study is to examine how the interest of Pematangsiantar City residents in investing in gold savings through sharia financial institutions is influenced by sharia investment literacy, product advertising, and accessibility. This study uses an associative research design and quantitative methodology. Purposive sampling was used to select 100 respondents as the research sample. The criteria for respondents were that they must be at least 17 years old and have previously invested in gold savings through sharia financial institutions. SmartPLS 4 was used to analyze the data using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) approach. The results show that interest in investing in gold savings is positively and significantly influenced by sharia investment knowledge, product advertising, and accessibility. These three variables explained 77.9% of the variance in investment interest, according to a coefficient of determination (R²) of 0.779, with additional factors outside the research model influencing the remaining portion. These results suggest that to increase public interest in investing in Islamic gold savings, promotional techniques need to be strengthened, Islamic investment education needs to be improved, and easily accessible digital services need to be provided.
Peran Digital UMKM dalam Meningkatkan Daya Saing: Studi Kasus UMKM Halal Kota Medan Mustika Ayu Anggreini; Zuhrinal M Nawawi
Jurnal Riset Akuntansi Vol. 3 No. 4 (2025): November: 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.v3i4.4627

Abstract

Digital transformation has become a strategic necessity for Micro, Small, and Medium Enterprises (MSMEs) in responding to global competition, including halal MSMEs in Medan City, which possess significant potential but still face challenges in accessing technology, mastering digital skills, and reaching broader markets. This study aims to analyze the role of digital marketing in enhancing the competitiveness of halal MSMEs, identify the benefits obtained from the implementation of digital strategies, and uncover the obstacles encountered during the digitalization process. Employing a qualitative approach with a case study design, primary data were collected through in-depth interviews, field observations, and documentation from seven halal MSMEs in Medan City. The findings indicate that the active utilization of digital marketing, particularly through social media and e-commerce platforms, contributes to increased business visibility, expanded consumer reach, and enhanced customer loyalty. However, the digitalization process remains hindered by low digital literacy, limited infrastructure, and a shortage of skilled labor. These findings affirm the importance of integrating halal values with digital technology as an effective adaptive strategy in addressing modern market dynamics. This research offers a conceptual contribution to the literature on the synergy between digitalization and the halal economy and provides practical implications for MSME actors and policymakers in designing contextually relevant and sustainable digital empowerment programs.
Implementasi Transparansi dan Akuntabilitas Dana Zakat Berbasis PSAK 409 dan Kepercayaan Muzakki pada LAZISMU Medan Ikhlasul Amal; Kamilah Kamilah; Wahyu Syarvina
Jurnal Riset Akuntansi Vol. 3 No. 4 (2025): November: 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.v3i4.4656

Abstract

Zakat is a sharia-based social financial instrument whose sustainability of collection is highly dependent on the trust of the muzakki towards the amil zakat institution. This trust is built through transparency and accountability of fund management that refers to the applicable accounting standards for zakat, infaq, and alms, namely PSAK 409. This study aims to analyze the implementation of transparency and accountability of zakat funds based on PSAK 409 and its relationship to the level of trust of muzakki in LAZISMU Medan City. This study uses a qualitative method with a descriptive approach. Data were obtained through in-depth interviews, documentation, and observation of 7 (seven) informants, consisting of 5 (five) administrators/staff and 2 (two) muzakki LAZISMU Medan City, then analyzed using the interactive model of Miles and Huberman. The results of the study indicate that LAZISMU Medan City has implemented transparency of financial reports and accountability of zakat fund management referring to PSAK 409, both from administrative and substantive aspects, including recognition, measurement, recording, distribution, presentation, and disclosure of ZIS funds. This implementation is in line with the Stewardship Theory perspective, where amil acts as a trustworthy steward for the interests of muzakki, thus contributing to building the trust of muzakki to continue distributing zakat, infaq, and alms through LAZISMU Medan City. This study is expected to provide theoretical contributions to the study of sharia accounting in mass organization-based Amil Zakat Institutions, as well as practical contributions to LAZISMU Medan City in strengthening transparency and accountability of zakat fund management.

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