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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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Dampak Kebijakan Moneter terhadap Kinerja Pasar Modal di Indonesia Elfreda Alponia Lau; Rina Masithoh Hariyadi; Isnawati Isnawati
Jurnal Riset Akuntansi Vol. 4 No. 4 (2026): 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.v4i4.4525

Abstract

The capital market plays an important role in the Indonesian economy as a source of long-term financing and an indicator of economic conditions. Capital market performance is reflected in the Jakarta Composite Index (JCI), which represents the price movements of all stocks listed on the Indonesia Stock Exchange. Based on monetary policy and capital market theory, changes in benchmark interest rates, the money supply, and inflation can influence market liquidity, investment costs, and investor behavior. This study aims to analyze the effects of benchmark interest rates, the money supply (M2), and inflation on capital market performance in Indonesia. The study uses secondary semi-annual data on the benchmark interest rate (BI Rate/BI 7-Day Reverse Repo Rate), the money supply (M2), inflation, and the JCI for the 2009–2024 period. Multiple linear regression is employed as the analytical method. The results show that the benchmark interest rate has a negative and significant effect on capital market performance, while the money supply (M2) has a positive and significant effect. Inflation has a negative but insignificant effect on capital market performance. Simultaneously, all three variables significantly affect capital market performance. These findings imply that maintaining stable monetary policy, particularly in managing interest rates and liquidity, is important to support capital market stability and encourage investment activities in Indonesia.
Pengaruh Profitability dan Firm Size terhadap Firm Value pada Perushaan Sub Sektor Perbankan yang terdaftar di BEI Periode 2022-2024 Elfreda Alponia Lau; Astrid Napita Sitorus; Al Muqaddim
Jurnal Riset Akuntansi Vol. 4 No. 4 (2026): 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.v4i4.4526

Abstract

Firm value is an important indicator used by investors to assess a company’s ability to create shareholder wealth. Firm value is influenced by fundamental factors, including profitability and company size, which reflect the company’s ability to generate profits, manage risks, and optimize assets. This study aims to examine and analyze the effect of profitability and firm size on firm value, both partially and simultaneously. The research was conducted on banking subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Data were collected through library research, with a sample consisting of 51 observations. The analytical method used was multiple linear regression analysis. The results indicate that profitability has a significant effect on firm value. Profitability, measured by Return on Assets (ROA), serves as an important indicator for investors in evaluating banking performance because higher profitability reflects the company’s ability to generate stable and sustainable returns. Firm size also has a significant effect on firm value, although large asset ownership does not always guarantee improved market performance. Simultaneously, profitability and firm size significantly influence firm value. These findings indicate that investors consider not only profit generation but also the company’s capacity to maintain business sustainability and manage resources effectively, which ultimately strengthens market confidence and increases firm value.
Pengaruh Kenaikan Tarif Cukai Rokok terhadap Perilaku Konsumen dan Penerimaan Pajak Daerah (Pendekatan Kuantitatif dengan Metode Komparatif) Septi Eka Rianti; Sri Luayyi; Ninik Anggraini
Jurnal Riset Akuntansi Vol. 4 No. 4 (2026): 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.v4i4.4527

Abstract

This study aims to analyze the effect of excise tax increases on consumer behavior and regional tax revenue, as well as to examine the differences before and after the increase in cigarette excise rates. The research employs a quantitative approach using difference tests and significance analysis to evaluate the relationships between variables. The results indicate that the increase in excise tax does not have a significant effect on consumer behavior, as reflected by a significance value above the threshold. This condition suggests that cigarette consumption remains relatively stable despite higher prices caused by increased excise taxes. The increase in excise tax is found to have a significant effect on regional tax revenue, as indicated by the rise in revenue following the higher tax rates. The difference test results show no significant differences before and after the excise tax increase in terms of both consumer behavior and regional tax revenue. These findings imply that, in the short term, the policy has not been able to significantly alter consumption patterns or revenue structure. The study highlights that the inelastic nature of demand is a key factor in explaining consumer responses to excise tax policies
Zakat Produktif dan Pencapaian Sustainable Development Goals pada Badan Amil Zakat Nasional Kota Jambi Hasrul Amri; Mukhaer Pakkanna
Jurnal Riset Akuntansi Vol. 4 No. 4 (2026): 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.v4i4.4543

Abstract

This study examines the role of productive zakat in transforming mustahik from aid recipients into independent entrepreneurs while supporting their children’s education in Jambi City, which has a Human Development Index of 81.77 but still faces an urban poverty rate of 7.73%. Using a qualitative case study approach, the research involved five key informants from BAZNAS Jambi City. Primary data were collected through in-depth interviews, supported by secondary data from BAZNAS annual reports (2022–2024) and Jambi City in Figures 2025 published by Statistics Indonesia (BPS). The findings reveal that productive zakat managed by BAZNAS Jambi City has successfully empowered most beneficiaries to become independent entrepreneurs through the Z-Corner kiosk program. The program also provides educational financing, enabling nearly all mustahik children to access formal education. This success is driven by the integration of capital assistance and continuous business mentoring. However, challenges remain, including limited management capacity, suboptimal transparency, and weak cross-sectoral coordination. Overall, the study demonstrates that professionally managed productive zakat effectively contributes to achieving SDGs Goal 1 (No Poverty) and Goal 4 (Quality Education).
Pengaruh Variabel Makroekonomi terhadap Net Foreign Purchase pada Pasar Saham Indonesia Periode 2020-2025 Syarifudin Putra Alwindaru; Rusdi Hidayat Nugroho
Jurnal Riset Akuntansi Vol. 4 No. 4 (2026): 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.v4i4.4563

Abstract

Growing global financial market integration has made foreign investors a key driver of Indonesia's capital market dynamics. However, foreign capital flows, as reflected in net foreign purchase (NFP), have shown sharp fluctuations, shifting from a net buy position in 2024 to a net sell position in 2025. This study examines the effect of the USD/IDR exchange rate, benchmark interest rate, money supply (M2), and inflation on net foreign purchase in the Indonesian stock market during 2020–2025, both simultaneously and partially. A quantitative associative approach was employed using saturated sampling on 72 monthly secondary data points sourced from Bank Indonesia, the Central Statistics Agency (BPS), and the Indonesia Stock Exchange. The data were analyzed using multiple linear regression after all classical assumption tests were satisfied. The results show that the four macroeconomic variables jointly have a significant effect on NFP. Partially, the USD/IDR exchange rate has a significant negative effect, while money supply has a significant positive effect; in contrast, the benchmark interest rate and inflation show no significant influence. The model explains 17.83% of the variation in NFP, with the remainder attributable to factors outside the model. These findings underscore the importance of maintaining exchange rate stability and managing domestic liquidity as strategic considerations for monetary authorities and market participants in sustaining foreign investor confidence in Indonesia's capital market.
Determinan Kinerja Keuangan Pemerintah Daerah Kabupaten/Kota di Jawa Timur Tabina Aulia Catur Aryanto; Dyah Ratnawati
Jurnal Riset Akuntansi Vol. 4 No. 4 (2026): 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.v4i4.4569

Abstract

This study examines determinant local government financial performance, include Local Own-Source Revenue (PAD), balancing funds, Budget Financing Surplus (SILPA), and local government size (UPD), which measured through the regional financial independence rasio in regencies/cities in East Java over 2022-2024. This study adopts a quantitative approach using secondary data in the balance sheets and form of Budget Realization Reports (LRA). obtained from official local government portals. The research sample consisted of 34 regencies/cities selected through purposive sampling, generating 102 data. Statistical analysis were processed using SPSS version 26. Partially, PAD have a significantly positive effect on local government financial performance, balancing funds have a negative significant, while SILPA and UPD has no effect. Simultaneously, PAD, balancing funds, SILPA, and UPD have a significant effect on local government financial performance. The findings of this study contribute to public sector accounting studies and imply that improving financial performance more governed by the ability to optimize local revenue sources.
Adopsi dan Dampak Teknologi Digital dalam Audit: Suatu Tinjauan Literatur Sistematis Berbasis Protokol PRISMA 2020 Galuh Budi Astuti; Harmono Harmono; Retna Safriliana
Jurnal Riset Akuntansi Vol. 4 No. 4 (2026): 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.v4i4.4580

Abstract

Digital technologies have fundamentally transformed the way external audits are planned and conducted. However, understanding of the reasons accounting firms adopt digital technologies and their associated impacts remains fragmented across countries, technology types, and theoretical perspectives. This review aims to summarize and synthesize the available empirical evidence. The study employed the PRISMA 2020 protocol by systematically reviewing 71 articles published in reputable journals in accounting, auditing, and information systems. After removing three duplicate articles, screening 68 titles and abstracts, and assessing 27 full-text articles, 23 studies were included in the final synthesis. The findings reveal three major patterns. First, the adoption of audit technologies is influenced by the interaction of individual, organizational, and environmental factors, with the relative importance of these factors varying across national contexts and firm sizes. Second, survey-based studies primarily employ technology adoption models such as TAM, UTAUT, TOE, and DoI, whereas artifact development studies are predominantly based on the design science approach; nevertheless, research examining the technology adoption process remains limited. Third, automation improves audit efficiency by reducing repetitive tasks, while analytics enhances anomaly detection capabilities. However, improvements in audit quality depend on the maturity of IT governance, auditor competencies, and firm size. This synthesis also identifies five significant research gaps, including the limited empirical evidence in the Indonesian context, and provides a strategic roadmap for advancing digital audit research in developing countries.
Management of Certain Goods and Services Tax Collection (PBJT) by the Regional Tax and Retribution Management Agency of Bungo District in Increase Regional Original Revenue: (Case Study on Hotel Services and Arts and Entertainment Services Tax Objects) Rido Kurniawan; Vip Paramarta; Y Ony Djogo
Jurnal Riset Akuntansi Vol. 4 No. 4 (2026): 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.v4i4.4587

Abstract

This study aims to analyze the management of Certain Goods and Services Tax (PBJT) collection by the Regional Tax and Retribution Management Agency of Bungo Regency, specifically for hotel services and arts and entertainment services, in increasing Regional Original Income (PAD). The research approach uses a qualitative case study method with data collection through observation, in-depth interviews, and documentation, as well as analysis using Nvivo 15 software. The results of the study indicate that the management of PBJT collection has not been running optimally, as seen from the low contribution of revenue to PAD, the continued use of conventional collection methods, incomplete data collection of taxpayer objects, and weak supervision that opens up opportunities for tax avoidance and fraud. The study also found a number of inhibiting factors, such as minimal use of technology, lack of internal coordination, and limited resources. Meanwhile, supporting factors include clear regulations, local government commitment, and the availability of basic tax data. This study provides strategic recommendations to improve the effectiveness of PBJT collection in order to strengthen Bungo Regency's PAD in a sustainable manner.
Meningkatkan Minat Berkunjung Kembali Wisatawan Menggunakan Daya Tarik Wisata dan Lokasi dengan Kepuasan sebagai Variabel Intervening: Studi Empiris pada Pengunjung Pantai Terdampak Jalur Lintas Selatan (JLS) Bayu Cahyoadi; Anggi Dwi Setyani
Jurnal Riset Akuntansi Vol. 4 No. 4 (2026): 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.v4i4.4588

Abstract

This study aims to examine the influence of tourist attraction and location on tourists' revisit intention through visitor satisfaction as an intervening variable at beach tourism destinations affected by the development of the Southern Cross Route (Jalur Lintas Selatan/JLS) in Tulungagung Regency, Indonesia. A quantitative approach was employed involving 120 respondents who had visited Sine Beach, Dlodo Beach, Pacar Beach, and Lumbung Beach. Data were collected using a structured questionnaire and analyzed through Path Analysis with IBM SPSS Statistics 26, while the mediating effect was examined using the Sobel Test. The results indicate that tourist attraction has a positive and significant effect on visitor satisfaction (β = 0.184; p = 0.042) and tourists' revisit intention (β = 0.281; p = 0.001). Location also has a positive and significant effect on visitor satisfaction (β = 0.684; p < 0.001) and tourists' revisit intention (β = 0.447; p < 0.001). Furthermore, visitor satisfaction has a positive and significant effect on tourists' revisit intention (β = 0.210; p = 0.011). The Sobel Test confirms that visitor satisfaction significantly mediates the effects of tourist attraction (t = 2.3137) and location (t = 2.4333) on tourists' revisit intention. These findings suggest that enhancing tourist attractions and improving destination accessibility, supported by higher visitor satisfaction, can strengthen tourist loyalty through increased revisit intention. This study provides empirical evidence for destination managers and local governments in developing tourism strategies aimed at enhancing visitor satisfaction and fostering tourist loyalty.
Pengaruh Penatausahaan Keuangan Daerah, Kompetensi Sumber Daya Manusia dan Teknologi Informasi terhadap Kualitas Laporan Keuangan: Studi pada SKPD Kabupaten Pati Miftakhul Jannah; Sri Isnowati
Jurnal Riset Akuntansi Vol. 4 No. 4 (2026): 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.v4i4.4595

Abstract

This study was conducted to examine the influence of regional financial administration, human resource (HR) competence, and information technology on the quality of financial statements in the Pati Regency Government. A quantitative descriptive approach was employed using primary data collected through the distribution of questionnaires to respondents. The questionnaires were distributed to 170 employees working in the Finance Subdivision of Regional Government Work Units (SKPD) in Pati Regency. The collected data were analyzed using multiple linear regression to examine the effect of each independent variable on the quality of financial statements. The results indicate that regional financial administration, HR competence, and information technology each have a positive and significant effect on the quality of financial statements. Furthermore, the F-test results demonstrate that these three variables simultaneously have a significant influence on the quality of financial statements. These findings suggest that improving the quality of financial statements in the Pati Regency Government can be achieved by strengthening the regional financial administration system, implementing continuous HR training and competency development programs, and optimizing the use of integrated information technology in financial management and reporting processes, thereby producing financial statements t hat are more accurate, transparent, accountable, and reliable.

Page 34 of 35 | Total Record : 349

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