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Jurnal Riset Ekonomi dan Akuntansi
Published by INSTITUT TEKNOLOGI DAN BISNIS SEMARANG
ISSN : 29856264     EISSN : 29857651     DOI : 10.54066
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Topik dalam Jurnal ini berkaitan dengan aspek apapun dari Ekonomi, namun tidak terbatas pada topik berikut : Ekonomi , Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 331 Documents
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Analisis Literasi Keuangan dan Perilaku Keuangan terhadap Pengelolaan Keuangan Pribadi dan Uji Beda Antar Semester pada Mahasiswa Akuntansi FEB UNTAN Lutfi Amin; Rudy Kurniawan; Ira Grania Mustika
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.4219

Abstract

This study aims to analyze the influence of financial literacy and financial behavior on personal financial management and to examine the differences in financial literacy, financial behavior, and personal financial management among accounting students across semesters at the Faculty of Economics and Business, Universitas Tanjungpura. This research employed a quantitative approach using descriptive and verificative methods. Data were collected through questionnaires distributed to 118 respondents consisting of 30 second-semester students, 34 fourth-semester students, and 54 sixth-semester students. Data analysis was conducted using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, and the Kruskal-Wallis test with the assistance of IBM SPSS Statistics 27. The results showed that financial literacy and financial behavior have a positive and significant effect on students’ personal financial management. Furthermore, the Kruskal-Wallis test indicated that there were no significant differences in the levels of financial literacy, financial behavior, and personal financial management among second-, fourth-, and sixth-semester students.
Pengaruh Efisiensi Operasional terhadap Profitabilitas Perusahaan Sektor Konsumer yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023 Ridho Efansyah Putra Ranna; Ayu Puspita Sari; Muhammad Fahmi
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.3969

Abstract

This study aims to examine the effect of operational efficiency on profitability in consumer cyclical companies listed on the Indonesia Stock Exchange during 2020–2023. Operational efficiency is proxied by Total Asset Turnover (TATO), Operating Expense Ratio (OER), and Working Capital Turnover (WCT), while profitability is measured using Return on Assets (ROA). Firm Size is included as a control variable. This study applies a quantitative approach using multiple linear regression analysis with SPSS 27. The sample consists of 18 companies with 72 observations selected through purposive sampling. The results indicate that TATO has a positive and significant effect on ROA, while OER and WCT have no significant effect on ROA. Firm Size has a negative and significant effect on ROA. Simultaneously, TATO, OER, WCT, and Firm Size significantly affect ROA. The findings indicate that asset utilization efficiency is the primary factor influencing profitability in consumer cyclical companies during the post-pandemic recovery period.
Pengaruh Profitabilitas dan Likuiditas terhadap Return Saham pada Perusahaan SubSektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2020 – 2024 Dzaky Nur Fadillah; Anggun Permata Husda; Angga P. Karpriana
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.3982

Abstract

This study aims to examine the effect of profitability and liquidity on stock returns in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024, both partially and simultaneously. The population consists of all 83 food and beverage sub-sector companies listed on the IDX, with a sample of 14 companies selected through purposive sampling. This study employs a quantitative method with a causal associative approach. The data used are secondary data in the form of annual financial statements sourced from the IDX website and stock price data obtained from Yahoo Finance. The independent variables are Return on Assets (ROA) and Current Ratio (CR), while the dependent variable is stock return measured by capital gain. Data analysis was conducted using multiple linear regression processed with SPSS software version 27. The results indicate that (1) ROA has a significant effect on stock returns, (2) CR does not have a significant effect on stock returns, and (3) ROA and CR simultaneously have a significant effect on stock returns.
Upaya Mitigasi Risiko Pembiayaan pada BMT Assyafiiyah Berkah Nasional Pekalongan Erika Septi Triviana; Esty Apridasari; Thoyyibatun Nisa; Witantri Dwi Swandini
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.3985

Abstract

The surge in Non-Performing Financing (NPF) from 1.89% to 8.75% in 2025 indicates the need for a more effective risk mitigation strategy at KSPPS BMT Assyafiiyah BN Pekalongan. This study uses a qualitative approach to analyze the effectiveness of preventive, detective, and curative risk mitigation. The findings show that although the 5C+1S procedure as well as the financing restructuring have been implemented, the effectiveness of mitigation remains low. This is due to the high subjectivity of analysis due to the social closeness between managers and members, as well as a monitoring system that is still manual so that early detection of late payment failures is carried out. These conditions contribute to increasing NPFs and lowering institutional liquidity stability. The research recommends the implementation of the digitization of an objective data-based early warning system as well as the standardization of financing feasibility assessments to reduce the risk of default. Thus, digital transformation in risk mitigation is expected to be able to maintain operational sustainability and increase members' trust in the institution.
Analisis Rasio Keuangan dalam Mengukur Kinerja Keuangan PT Wijaya Karya (Persero) Tbk Periode 2023-2025 Antonius Veto; Sari Rusmita; Helisa Noviarty
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.3988

Abstract

PT Wijaya Karya (Persero) Tbk (WIKA) is currently experiencing severe financial distress, reflected in repeated bond payment defaults and the suspension of its shares from trading on the Indonesia Stock Exchange since February 2025. This study aims to evaluate the company's financial performance during the 2023–2025 period using financial ratio analysis. A descriptive quantitative research approach was employed, utilizing secondary data obtained from the company's audited financial statements published by the Indonesia Stock Exchange. The analysis covers four categories of financial ratios, namely liquidity, activity, solvency, and profitability. The findings reveal that WIKA's liquidity remains critically weak, as indicated by a consistently low cash ratio of 0.06, demonstrating limited ability to meet short-term obligations. Activity ratios also show declining operational efficiency, with the Total Asset Turnover (TATO) ratio decreasing from 0.34 in 2023 to 0.27 in 2025. Solvency indicators highlight an excessive dependence on debt financing, with the Debt to Asset Ratio (DAR) reaching 0.97 and an average Debt to Equity Ratio (DER) of 3.37 times. Furthermore, all profitability ratios remained negative throughout the observation period, with the Net Profit Margin (NPM) declining to -0.76 in 2025. These findings indicate that WIKA's financial condition is critical and requires immediate, comprehensive financial restructuring to restore operational sustainability and stakeholder confidence
Analysis of the Study of Tax Incentives, Tax Sanctions and Tax Services on Taxpayer Compliance in Paying Land and Building Tax Sikina Halawa; Edwin Zusrony; Dwi Astutik
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.4051

Abstract

This study aims to analyze the effect of tax incentives, tax sanctions and tax services on taxpayer compliance in paying PBB-P2. This research employ quantitative approach with survey method. The primary data of this research was acquired through the distribution of questionnaires that were measured using 1-5 Likert scale. The data gathering technique in this study is purposive sampling with 60 respondents from PBB-P2 Taxpayers in Semarang Regency. The data analysis technique used is multiple linear regression. The data is processed using SmartPLS 4.1.1.4 software. The results demonstrate that the variables of tax punishments and tax services have a favorable and significant effect on PBB-P2 taxpayer compliance, whereas the variable of tax incentives has no significant effect. All independent variables have direct effect on PBB-P2 taxpayer compliance. These results strengthen the conclusions about the function of tax sanctions and tax services in creating taxpayer trust and affecting the compliance of PBB-P2 taxpayers.
Pengaruh Kinerja Lingkungan dan Ukuran Perusahaan terhadap Pengungkapan Lingkungan dengan Profitabilitas sebagai Variabel Intervening Deviana Amellia Putri; Acep Komara; Ahmad Syifaudin
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.4149

Abstract

This study aims to examine the influence of environmental performance (X1) and firm size (X2) on environmental disclosure (Y), with profitability serving as a mediating variable. The research is prompted by escalating regulatory pressures, such as the PROPER mechanism, which mandates greater transparency amidst growing concerns regarding greenwashing practices within Indonesia's manufacturing sector.Adopting a quantitative approach and employing a purposive sampling method, this study measures variables through PROPER rating indicators, the logarithm of total assets, and Return on Assets (ROA). The analytical results demonstrate that environmental performance exerts a significant influence on the extent of environmental disclosure, reflecting corporate commitment to maintaining public legitimacy. Conversely, firm size was found to have no significant effect on disclosure levels.A crucial finding reveals that profitability fails to function as a mediating variable. This indicates that corporate decisions to disclose environmental information are driven primarily by regulatory compliance and ethical responsibility rather than purely financial motives. Consequently, strengthening external oversight remains essential to fostering corporate transparency.
Peran Moderasi Dewan Direksi dalam Hubungan Karakteristik Keuangan terhadap Kinerja Keuangan Perusahaan Lulu Salsa Faradila; Agung Yulianto
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.4221

Abstract

This study examines the determinants of financial performance by investigating the effects of firm size, liquidity, and sales growth, while simultaneously assessing the moderating role of the board of directors. Using a quantitative approach and purposive sampling, this study analyzed 162 firm-year observations from food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The Fixed Effect Model (FEM) was selected based on the Chow and Hausman tests as the most appropriate estimation model. Estimation results demonstrate that firm size and sales growth exert a statistically significant positive influence on financial performance, whereas liquidity yields no significant effect. The Moderated Regression Analysis (MRA) reveals a dualistic moderating role of the board of directors: it amplifies the positive impact of firm size on performance, yet conversely attenuates the beneficial effects of sales growth, while its moderating function on the liquidity–performance relationship proves statistically insignificant.
Strategi Integrasi BNI Virtual Account dalam Digitalisasi Pengelolaan Keuangan Unit Usaha Pesantren: Analisis Berbasis Resource-Based View Lailatul Jannah
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.4248

Abstract

Financial digitalization has become an essential strategy for Islamic boarding schools to improve the efficiency, transparency, and accountability of business unit financial management. One innovation is the implementation of cashless payments through Virtual Account (VA). This study aims to analyze the integration strategy of BNI Virtual Account in financial digitalization using the Resource-Based View (RBV) approach. A qualitative case study was conducted at Pondok Pesantren Nazhatut Thullab, Sampang, Madura. Data were collected through in-depth interviews, participant observation, and documentation, then analyzed using the RBV framework and evaluated based on the Valuable, Rare, Inimitable, and Nonsubstitutable (VRIN) criteria. The findings reveal that successful digitalization is supported by tangible resources, including digital infrastructure, the BNI Virtual Account system, and financial infrastructure, as well as intangible resources such as institutional reputation, leadership legitimacy, organizational culture, and social capital. Human resource capabilities, students' digital literacy, and managerial capabilities also strengthen system implementation. The VRIN analysis indicates that intangible resources constitute the main source of sustainable competitive advantage. These findings demonstrate that successful digital transformation depends not only on technology but also on the institution's internal resources.
Pengaruh Mekanisme Good Corporate Governance terhadap Pengungkapan Sustainability Report pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di BEI dengan Kepemilikan Manajerial sebagai Variabel Moderasi Jhenny Berliana; Angga Permadi Kapriana; Sari Rusmita
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.4291

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG) mechanisms on sustainability report disclosure, with managerial ownership serving as a moderating variable, in food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research employed a quantitative approach using secondary data obtained from companies' annual reports and sustainability reports. The sample was selected using a purposive sampling technique, resulting in 62 observation data. Data were analyzed using IBM SPSS Statistics version 27 through multiple linear regression analysis and Moderated Regression Analysis (MRA). The results indicate that the board of directors and independent commissioners do not have a significant effect on sustainability report disclosure. In contrast, the audit committee has a positive and significant effect on sustainability report disclosure, indicating that effective oversight functions improve the quality of corporate sustainability reporting. Furthermore, managerial ownership is unable to moderate the relationship between the board of directors, independent commissioners, and the audit committee with sustainability report disclosure. These findings suggest that the level of managerial share ownership is insufficient to strengthen the effectiveness of GCG mechanisms in promoting sustainability reporting transparency. This study is expected to contribute to companies, investors, and regulators in improving corporate governance practices to support sustainable business activities.

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