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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 Kepuasan Pengguna Aplikasi Klik Indomaret Berdasasrkan Kualitas Sistem dan Pengalaman Pengguna di Medan Tembung Ardila Br Sembiring; Aprinawati Aprinawati
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.v4i3.4389

Abstract

This study aims to analyze the influence of System Quality and User Experience on User Satisfaction with the Klik Indomaret application in Medan Tembung District. The study employed a quantitative approach using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with SmartPLS 4 software. A total of 140 respondents were selected through purposive sampling based on predetermined criteria. Data were collected using a questionnaire with a Likert scale as the research instrument. The results indicate that System Quality has a positive and significant effect on User Satisfaction, with a path coefficient of β = 0.794, a T-value of 35.968, and a p-value of < 0.001. System Quality was also identified as the most dominant factor influencing User Satisfaction, with an effect size (f²) of 1.963. Furthermore, User Experience has a positive and significant effect on User Satisfaction, with a path coefficient of β = 0.184, a T-value of 3.262, and a p-value of 0.001, although its contribution is relatively smaller, with an effect size (f²) of 0.105. Simultaneously, both variables explain 68% of the variance in User Satisfaction, with a coefficient of determination (R²) of 0.680, while the model demonstrates good predictive capability, as indicated by a Q² value of 0.543.
Pengaruh Pajak Tangguhan, Beban Pajak Kini, dan Perencanaan Pajak terhadap Manajemen Laba (Perusahaan Manufaktur BEI Tahun 2022–2025) Shinta Nur Fadhilatul Ulya; Dewi Rachmania
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.v4i3.4393

Abstract

This study aims to examine the effect of deferred tax, current tax expense, and tax planning on earnings management in companies listed on the Indonesia Stock Exchange during the 2022–2025 period. This research employed a quantitative approach using secondary data from corporate financial statements. The sample consisted of 67 companies with 268 observations selected through purposive sampling. Data were analyzed using panel data regression with EViews 12. Based on the Chow Test, Hausman Test, and Lagrange Multiplier Test, the Fixed Effect Model (FEM) was selected as the most appropriate model. The results indicate that deferred tax and current tax expense do not affect earnings management. Meanwhile, tax planning has a negative and significant effect on earnings management. Simultaneously, deferred tax, current tax expense, and tax planning significantly affect earnings management. The Adjusted R-Squared value of 0.276264 indicates that 27.63% of the variation in earnings management can be explained by the independent variables, while the remaining 72.37% is influenced by other factors outside the model.
Faktor Internal Perusahaan dan Greenwashing: Peran Moderasi Board Independence pada Sektor Basic Material Indonesia Amy Nurfaizah Apraystia; Deni Darmawati
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.v4i3.4419

Abstract

This study aims to examine the effect of profit margin, tax ratio, leverage, and ownership status on greenwashing and to investigate the moderating role of board independence in basic material companies listed on the Indonesia Stock Exchange during the 2022–2025 period. This research employed a quantitative approach using a sample of 55 companies, resulting in 220 balanced panel observations. The data were analyzed using Moderated Regression Analysis (MRA) with the Random Effect Model and White robust standard errors to obtain reliable estimation results. Greenwashing was measured using the Green Index, which compares companies’ symbolic and substantive sustainability practices. The findings indicate that profit margin has a negative and significant effect on greenwashing, suggesting that firms with higher profitability are more likely to implement substantive sustainability initiatives rather than merely creating a positive environmental image. State-owned enterprise (SOE) ownership also has a negative and significant effect at the 10 percent significance level, indicating that stronger institutional oversight reduces the likelihood of greenwashing practices. In contrast, tax ratio and leverage do not have a significant effect on greenwashing. The moderation analysis reveals that board independence does not moderate the relationships between profit margin, tax ratio, leverage, ownership status, and greenwashing. These findings suggest that the presence of independent commissioners alone is insufficient to strengthen oversight of corporate sustainability reporting practices. This study recommends that companies allocate resources generated from profitability to support substantive ESG implementation and encourages regulators to strengthen verification and monitoring mechanisms for corporate sustainability disclosures.
Pengaruh Tax Ratio, Profit Margin, Capital Structure, dan Kepemilikan BUMN terhadap Greenwashing dengan ESG Report Assurance sebagai Variabel Moderasi Putri Sukmawati; Deni Darmawati
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.v4i3.4420

Abstract

This study aims to examine the effect of the tax ratio, profit margin, capital structure, and state-owned enterprise (SOE) ownership status on greenwashing practices, as well as the moderating role of ESG report assurance. A quantitative approach was employed using secondary data obtained from the annual reports, sustainability reports, and financial statements of Basic Materials sector companies listed on the Indonesia Stock Exchange during the 2022–2025 period. The sample consisted of 55 companies with 220 firm-year observations selected through purposive sampling. Data were analyzed using panel data regression with the Random Effect Model (REM) and White period cross-section cluster standard errors to produce robust estimates against heteroskedasticity and autocorrelation. The findings reveal that profit margin has a negative and significant effect on greenwashing, indicating that more profitable companies are less likely to engage in misleading environmental reporting. SOE ownership status also shows a negative effect on greenwashing at the 10% significance level, whereas the tax ratio and capital structure have no significant influence. Furthermore, ESG report assurance strengthens the negative relationship between profit margin and greenwashing at the 10% significance level but does not moderate the relationships between the tax ratio, capital structure, or SOE ownership status and greenwashing. These findings suggest that the effectiveness of ESG report assurance in enhancing the credibility of sustainability reporting depends largely on firms’ internal characteristics, particularly profitability. The study provides practical implications for companies, investors, regulators, and other stakeholders in improving sustainability reporting transparency and reducing greenwashing practices.
Analisis Efektivitas Anggaran Biaya Operasional sebagai Alat Perencanaan dalam Mendukung Pengendalian Proyek Elektrikal pada PT. Nusa Jaya Mandiri Leony Safina; Miswaty Miswaty; Purwo Atmojo
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.v4i3.4425

Abstract

This study aims to analyze the preparation of the operational cost budget as a planning instrument and evaluate the effectiveness of its control function in the PT Nusa Jaya Mandiri electrical project. A well-planned budget is crucial for contractors to avoid cost overruns and ensure the smooth progress of physical work in the field. This study used a descriptive qualitative approach using a case study method. Data collection was conducted through in-depth interviews with key informants including project managers, finance staff, and field teams, and was supported by a documentary study of the Cost Budget Plan (RAB) and realization reports. The results indicate that the company's operational cost budgeting has functioned quite well as an initial planning tool through systematic projected needs. However, the budget control function has not been fully effective due to cost variances throughout the project. These deviations are primarily caused by external factors in the field, such as material price fluctuations, changes in project design, weather factors, and other technical adjustments.
Pengaruh Keamanan Transaksi dan Kepercayaan Konsumen terhadap Keputusan Pembelian Kendaraan di Marketplace Facebook : Studi Kasus Pengguna Aktif Facebook di Kota Jambi Tahun 2026 Revi Yunita; Elyanti Rosmanidar; Rabiyatul Alawiyah
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.v4i3.4436

Abstract

This study aims to analyze the influence of transaction security and consumer trust on vehicle purchase decisions in Facebook Marketplace among active users in Jambi City. The research employed a quantitative approach using a questionnaire distributed to 96 respondents. After data processing and outlier removal, 86 valid responses were analyzed using multiple linear regression. The study was conducted in Jambi City, with the research subjects consisting of active Facebook Marketplace users who had previously purchased vehicles through the platform. Primary data were collected through an online questionnaire using Google Forms, while secondary data were obtained from books, scholarly journals, and relevant previous studies. The data analysis procedures included validity and reliability tests, classical assumption tests (normality, multicollinearity, and heteroscedasticity), multiple linear regression analysis, t-test, F-test, and the coefficient of determination (R²), using a significance level of 5%. The findings indicate that both transaction security and consumer trust have a positive and significant effect on purchase decisions, with a coefficient of determination (R²) of 0.656. These results suggest that higher levels of transaction security and consumer trust lead to stronger purchase decisions. Therefore, it is recommended that relevant stakeholders enhance transaction security systems and strengthen consumer trust to encourage higher purchase decision levels.
Pengaruh Pertumbuhan Ekonomi dan Inflasi terhadap Pertumbuhan UMKM di Provinsi Jambi Tahun 2020-2024 Julia Nur Aini; Novi Mubyarto; Ogi Saputra
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.v4i3.4474

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the economy of Jambi Province. However, their growth is challenged by macroeconomic issues such as economic uncertainty and inflation fluctuations. This study aims to examine the effects of economic growth, as measured by Gross Regional Domestic Product (GRDP), and inflation on the development of MSMEs across the eleven regencies/cities in Jambi Province during the 2020–2024 period, both partially and simultaneously. The study employs a quantitative approach using panel data, combining five years of time-series data with cross-sectional data from the eleven regencies/cities. The data were obtained from the Central Bureau of Statistics (BPS) of Jambi Province and the Office of Cooperatives and MSMEs of Jambi Province. The analysis was conducted using multiple linear regression with panel data, and the most appropriate model was selected through the Chow test and Hausman test, both of which indicated the Fixed Effects Model (FEM) as the best specification. Due to indications of heteroskedasticity, the model was corrected using the Panel Estimated Generalized Least Squares (EGLS) method to ensure efficient estimates and satisfy the Best Linear Unbiased Estimator (BLUE) assumptions. The findings reveal that, partially, economic growth (GRDP) has a positive and statistically significant effect on MSME development (t-statistic = 7.954 > t-table = 2.006; p-value = 0.0000 < 0.05). Simultaneously, economic growth and inflation jointly have a significant effect on MSME development (Prob. F-Statistic = 0.000000). Therefore, this study concludes that economic growth is the primary driver of the increase in the number of MSMEs in Jambi Province, while moderate inflation does not hinder MSME development. The study recommends optimizing Islamic People's Business Credit (Sharia KUR), strengthening the hisbah function for market supervision, accelerating MSME digitalization, and establishing a Regional Regulation on Sharia MSME Development in Jambi Province.
Pengembangan Handout Berbasis Augmented Reality Berbantuan Heyzine pada Materi Kartu Persediaan Barang Dagang Putri Hidayah; Amirul Arif
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.v4i3.4478

Abstract

Education is a means to cultivate an intelligent and dignified generation. Improving the education system requires support from various interconnected elements, one of which is the implementation of a curriculum that meets the demands of the times. Rapid technological advancements encourage teachers to incorporate technology into their teaching materials to enhance student understanding. Preliminary research revealed a lack of technology integration in accounting subjects. Consequently, this study aims to develop an Augmented Reality-based handout assisted by Heyzine covering the topic of merchandise inventory cards. The study addresses issues identified at SMK Negeri 4 Surabaya. The development model employed is the 4D model (Define, Design, Develop, Disseminate), excluding the Disseminate stage. Research instruments included observation sheets, interview guides, review sheets, and validation sheets. Product validation results showed a 92% rating from the subject matter expert and a 94% rating from the validation expert, indicating that the Augmented Reality-based handout assisted by Heyzine for merchandise inventory card material is highly suitable for use.
Pengaruh Pengungkapan Corporate Social Responsibility, Persistensi Laba, dan Konservatisme Akuntansi terhadap Manajemen Laba pada Perusahaan Sektor Healthcare Tahun 2022–2024 Batara Effenberg Abigael Marulitua Siburian; Gideon Setyo Budiwitjaksono
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.v4i3.4487

Abstract

In order to better understand how healthcare businesses listed on the Indonesia Stock Exchange managed their profits from 2022 to 2024, this research will examine the impact of CSR, earnings persistence, and accounting conservatism. There were 84 observations in the research sample, which was obtained via the use of purposive sampling. A panel data regression strategy was used for the investigation, with the Common Effect Model being determined to be the most appropriate model. More robust estimates were obtained by combining Robust Least Squares with the M-estimation technique, however, due to the model's autocorrelation symptoms. profits persistence, accounting conservatism, and corporate social responsibility all contribute to better profits management, according to the findings. According to these results, firms are more likely to engage in earnings management when there is a strong correlation between accounting conservatism, high earnings persistence, and increased CSR disclosure. However, these factors do not necessarily limit earnings management practices. The study's findings should encourage business leaders to improve the accuracy of financial reports and should be taken into account by investors when assessing businesses' reported profits.
Pengaruh Good Corporate Governance, Prudence, dan Struktur Modal terhadap Kualitas Laba Nugi Andriansyah; Khusnul Khuluqi
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.v4i3.4492

Abstract

This study aims to analyze and test the effect of good corporate governance, prudence, and capital structure on earnings quality. Good corporate governance is measured by institutional ownership and independent commissioners, while prudence is measured using conservatism based on accrued items and capital structure is measured by the debt to equity ratio (DER). The population used consists of 38 healthcare sector companies listed on the Indonesia Stock Exchange during 2020-2025. Sampling was carried out using a purposive sampling method with the results of 12 companies that met the predetermined criteria. This study uses a quantitative approach with secondary data obtained from the company's financial statements. Data analysis was carried out through classical assumption tests, multiple linear regression analysis, determination coefficient tests (R²), F tests, and t tests with the help of Eviews 13 software. The results show that good corporate governance with institutional ownership proxies has a negative and significant effect on earnings quality. Good corporate governance proxies with independent commissioners do not have a significant effect on earnings quality. Prudence has a positive and significant effect on earnings quality. and capital structure has a significant negative effect on earnings quality.

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