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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 349 Documents
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Analisis Penerapan Metode Full Costing dan Variabel Costing dalam Penetapan Harga Jual Jasa pada Yufi Beauty Lubuk Pakam Hasbi Fauzan Insyirah; Wahyu Syarvina; Sugianto Sugianto
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.v3i4.4665

Abstract

This study aims to analyze the application of Full Costing, Variable Costing, and production cost control methods in determining service prices at Yufi Beauty Lubuk Pakam. The phenomenon studied is the practice of pricing that is still based on estimates without systematic cost calculations, thus potentially resulting in inaccurate prices. This study uses a qualitative approach with a case study design to understand the managerial practices of business actors in depth. Data were collected through semi-structured interviews, participant observation, and documentation, with informants consisting of business owners, operational managers, and employees selected using purposive sampling. The results of the study indicate that before the analysis was conducted, service selling prices were not based on structured cost accounting methods. Calculations using the Full Costing method produce higher prices because they include all fixed and variable costs, while Variable Costing provides simpler and more relevant information for short-term decisions. Furthermore, production cost control has not been formally implemented, indicated by the absence of cost recording, cost standards, and cost variance evaluation. This study concludes that the systematic application of costing and cost control methods is crucial for producing more accurate and rational pricing. These findings imply the importance of improving the understanding of cost accounting for service MSMEs. Further research is recommended to examine the implementation of cost control systems more broadly in various service sectors.
Pengaruh Adopsi Teknologi, Ekspektasi Keuntungan, Lingkungan Sosial, dan Motivasi Bisnis Islami terhadap Keberhasilan UMKM Sektor Fashion Rizky Amelia Siregar; Rahmat Daim Harahap; 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.v3i4.4703

Abstract

The achievement of Micro, Small, and Medium Enterprises (MSMEs) depends on multiple elements, such as the integration of technology, anticipated profits, surrounding social conditions, and Islamic-based business drivers. This research investigates how these four aspects impact the performance of fashion MSMEs located in Olympia Plaza, Medan. Utilizing a quantitative associative method, the study involved a total population of 121 business owners. A saturated sampling method was applied, meaning all 121 individuals were included as respondents. Information was gathered via questionnaires and processed using multiple linear regression, t-tests, F-tests, and coefficient of determination analysis. The results reveal that integrating technology and expecting profits individually bring a positive and meaningful impact on business success. On the other hand, social surroundings and Islamic business drivers do not show a significant partial effect. When combined, however, all four elements significantly drive MSME success, yielding an Adjusted R² of 0.944. Ultimately, this highlights that maximizing tech usage and building strong profit outlooks are the most crucial steps to boost MSME performance.
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.
Pendekatan VECM : Kemiskinan di Kabupaten Mandailing Natal Amnah Faridah Hasibuan; Khairina Tambunan; Imsar Imsar
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.v4i1.4416

Abstract

This study aims to analyze the effect of the Open Unemployment Rate (OUR), Human Development Index (HDI), and zakat on poverty in Mandailing Natal Regency. The study employed a quantitative approach using the Vector Error Correction Model (VECM) based on quarterly secondary data from 2015 to 2025. The analytical procedures included stationarity testing, optimal lag selection, Johansen cointegration testing, VECM estimation, Granger causality testing, as well as Impulse Response Function (IRF) and Variance Decomposition (VD) analyses. The findings indicate that all variables were stationary at the second difference level, with an optimal lag length of four, and exhibited a long-run cointegration relationship. The VECM estimation reveals that, in the long run, the Open Unemployment Rate has a positive and significant effect on poverty, while zakat has a negative and significant effect in reducing poverty. In contrast, the Human Development Index does not significantly affect poverty, which may be explained by the presence of a development time lag and employment mismatch between workforce competencies and labor market demands. The Granger causality test indicates a one-way causal relationship from the Open Unemployment Rate to the Human Development Index. Furthermore, the Variance Decomposition analysis shows that poverty variation is predominantly explained by its own shocks (96.25%), reflecting the persistence of structural poverty. Therefore, policy synergy through employment expansion and the optimization of productive zakat programs based on business empowerment is recommended to accelerate poverty alleviation in Mandailing Natal Regency.
Persepsi dan Pemaknaan Nilai Kemaslahatan pada Implementasi Program Makan Bergizi Gratis (MBG) dalam Perspektif Ekonomi Islam: Studi pada SD Negeri 030413 Salak Kabupaten Pakpak Bharat Pajhar Ainnun Berutu; Nurbaiti Nurbaiti; Purnama Ramadani Silalahi
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.v4i1.4417

Abstract

This study aims to explore the perceptions and meanings of maslahah (public welfare) values in the implementation of the Free Nutritious Meal Program (MBG) at SD Negeri 030413 Salak, Pakpak Bharat Regency, North Sumatra Province. Pakpak Bharat Regency records a stunting prevalence of 28.9% far exceeding the national average of 19.8% while most beneficiary families are low-income and lack adequate access to nutritious food. This research employs a qualitative approach with a phenomenological design through semi-structured in-depth interviews, participatory observation, and documentation involving nine informants. Data analysis was conducted using the Miles and Huberman interactive model with interpretation based on the maqāṣid al-sharīʿah framework. The findings reveal five integrated dimensions of maslahah: fulfillment of ḥifẓ al-nafs through improvements in students’ physical health; strengthening of ḥifẓ al-ʿaql through increased concentration and learning readiness; preservation of ḥifẓ al-nasl through early intervention against stunting; realization of ḥifẓ al-dīn through religious practices accompanying the program; and protection of ḥifẓ al-māl through reduced household expenditure. Overall, the MBG Program functions not only as a nutritional intervention but also as a public policy aligned with maqāṣid al-sharīʿah, contributing to the multidimensional achievement of falah.
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. 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.v4i3.4656

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.
Analisis Penerapan Metode Full Costing dan Variabel Costing dalam Penetapan Harga Jual Jasa pada Yufi Beauty Lubuk Pakam Hasbi Fauzan Insyirah; Wahyu Syarvina; Sugianto Sugianto
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.v3i4.4665

Abstract

This study aims to analyze the application of Full Costing, Variable Costing, and production cost control methods in determining service prices at Yufi Beauty Lubuk Pakam. The phenomenon studied is the practice of pricing that is still based on estimates without systematic cost calculations, thus potentially resulting in inaccurate prices. This study uses a qualitative approach with a case study design to understand the managerial practices of business actors in depth. Data were collected through semi-structured interviews, participant observation, and documentation, with informants consisting of business owners, operational managers, and employees selected using purposive sampling. The results of the study indicate that before the analysis was conducted, service selling prices were not based on structured cost accounting methods. Calculations using the Full Costing method produce higher prices because they include all fixed and variable costs, while Variable Costing provides simpler and more relevant information for short-term decisions. Furthermore, production cost control has not been formally implemented, indicated by the absence of cost recording, cost standards, and cost variance evaluation. This study concludes that the systematic application of costing and cost control methods is crucial for producing more accurate and rational pricing. These findings imply the importance of improving the understanding of cost accounting for service MSMEs. Further research is recommended to examine the implementation of cost control systems more broadly in various service sectors.
Evaluasi Penerapan Good Governance dalam Tata Kelola Wakaf Produktif melalui Pembinaan dan Pengawasan Nazhir pada Badan Wakaf Indonesia Provinsi Sumatera Utara Farhan Abdillah Panjaitan; Waizul Qarni; Yenni Samri Juliati 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.v3i4.4812

Abstract

This study aims to evaluate the implementation of good governance principles in the governance of productive waqf through the guidance and supervision of nazhirs conducted by the Indonesian Waqf Board (Badan Wakaf Indonesia/BWI) of North Sumatra Province. The study is motivated by the persistent challenges in the governance of productive waqf, including limited competencies among nazhirs, the uneven implementation of capacity-building programs, and weaknesses in monitoring and supervisory mechanisms, all of which adversely affect the quality of waqf governance. A qualitative approach with an evaluative research design was employed to obtain an in-depth understanding of the implementation of guidance and supervision programs carried out by BWI. Data were collected through in-depth interviews, direct observations, and document analysis involving BWI officials and productive waqf nazhirs selected using purposive sampling. The collected data were analyzed using the interactive model of Miles, Huberman, and Saldaña, consisting of data condensation, data display, and conclusion drawing and verification. The trustworthiness of the findings was ensured through source and method triangulation. The findings reveal that the guidance and supervision implemented by BWI have contributed to the application of the principles of transparency, accountability, responsibility, independence, and fairness in the governance of productive waqf. Nevertheless, the implementation of these principles has yet to achieve optimal effectiveness due to constraints related to human resource capacity, the unequal distribution of guidance programs, and the limited utilization of information technology in reporting and monitoring systems. This study provides empirical evidence that strengthening the guidance and supervision of nazhirs constitutes a strategic approach to enhancing professional, transparent, accountable, and sustainable governance of productive waqf. The findings are expected to contribute to the development of waqf governance literature, provide practical recommendations for BWI in improving governance policies and practices, and serve as a reference for future studies examining productive waqf governance across broader institutional and regional contexts.
Analisis Pengendalian Persediaan Melalui Sistem Pencatatan Penjualan dan Pengelolaan Piutang pada UMKM Toko Sembako Uni Mbobi Rini Sinamo; Nurwani Nurwani; Yenni Samri Juliati 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.v3i4.4851

Abstract

This study aims to analyze inventory control through sales recording systems and accounts receivable management in MSME grocery stores. The background of this study is based on common problems that occur in grocery stores, namely discrepancies between physical stock and bookkeeping records, manual sales recording, and unorganized and uncontrolled accounts receivable management. These conditions lead to weak inventory control and hamper the smooth running of daily business operations. The research method used is a qualitative approach with a descriptive research type. Data collection techniques were carried out through direct observation, in-depth interviews with business owners, and documentation studies related to business activities. The results of the study indicate that the unstructured sales recording system causes inventory data to be inaccurate, resulting in frequent shortages and excesses of goods. In addition,is not yet optimal  accounts receivable management increases the risk of bad debts, which impacts the turnover of business capital and the procurement process. Therefore, the implementation of an integrated sales recording system and orderly accounts receivable management is necessary for effective inventory control and smooth, efficient, and sustainable business operations.
Minimasi Pajak sebagai Pemoderasi pada Pengaruh Kontrak Utang, Mekanisme Bonus, dan Koneksi Politik Gresella Cahya Endarta; Sri Luayyi; Fitria Magdalena
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May: 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.v4i2.3865

Abstract

This study aims to analyze the effect of debt covenant, bonus mechanism, and political connections on tax avoidance with tax minimization as a moderating variable. The study uses secondary data from annual reports of energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The analysis method employed is Moderated Regression Analysis (MRA). The results show that debt covenant has a positive and significant effect on tax avoidance, while bonus mechanism and political connections have no significant effect. Furthermore, tax minimization is proven to moderate the relationship between debt covenant, bonus mechanism, and political connections on tax avoidance. The limitations of this study include the restricted sample scope limited to the energy sector and the limited number of variables used. Future research is recommended to expand the sample and include additional variables to obtain more comprehensive results.

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