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Riset Akuntansi dan Portofolio Investasi
Published by Yayasan Widyantara Nawasena Raharja
ISSN : 29882168     EISSN : 29882176     DOI : https://doi.org/10.58784/rapi
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Riset Akuntansi dan Portofolio Investasi is a double peer-reviewed journal published by the Yayasan Widyantara Nawasena Raharja. Riset Akuntansi dan Portofolio Investasi will publish the articles bi-annually. The article submitted to Riset Akuntansi dan Portofolio Investasi is written in Indonesian and it is not under consideration or published by other publishers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 5 Documents
 1 
Search results for , issue "vol. 4 no. 1 (2026)" : 5 Documents clear
Akuntabilitas dan transparansi pengelolaan keuangan desa pada Desa Komus Ii Timur Kabupaten Bolaang Mongondow Utara Einar Einar; Hendrik Gamaliel; Peter M. Kapojos
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.428

Abstract

Effective village financial management is fundamental to strengthening good governance at the local level. This study investigates the implementation of accountability and transparency in village financial management at Komus II Timur Village, North Bolaang Mongondow Regency, Indonesia. Employing a qualitative case study approach, data were collected through interviews, observations, and document analysis involving village officials, the Village Consultative Body, and community representatives. The findings reveal that accountability and transparency have been largely institutionalized across the planning, implementation, administration, reporting, and accountability stages, particularly through participatory decision-making, orderly financial administration, timely reporting, and public access to financial information. However, capacity constraints and uneven regulatory understanding among village officials remain notable challenges. The study underscores the importance of continuous capacity building and strengthened oversight mechanisms to enhance accountable and transparent village financial governance.
Pengaruh anggaran berbasis kinerja, transparansi, dan akuntabilitas, terhadap kinerja pegawai di Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Kepulauan Talaud Arseta Maparipe; Jenny Morasa; Peter M Kapojos
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.438

Abstract

This study aims to examine the effect of performance-based budgeting, transparency, and accountability on employee performance at the Regional Financial and Asset Management Agency (BPKAD) of the Talaud Islands Regency. This research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 49 employees of BPKAD Talaud Islands Regency. The data were analyzed using multiple linear regression. The results indicate that performance-based budgeting does not have a significant effect on employee performance. In contrast, transparency and accountability have a positive and significant effect on employee performance. Simultaneously, performance-based budgeting, transparency, and accountability significantly influence employee performance. These findings highlight the importance of strengthening transparency and accountability practices in local government financial management to improve the performance of public sector employees.
Evaluasi sistem pengendalian internal, transparansi dan akuntabilitas dalam pengelolaan dana desa (Studi kasus di Desa Pulutan Utara, Kecamatan Pulutan, Kabupaten Kepulauan Talaud) Cristiano Sumare; Jantje J. Tinangon; Wulan D. Kindangen
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.445

Abstract

Accountable and transparent village fund management is a primary pillar of good village governance; however, its practice is often hindered by weak supervision systems and limited access to public information. This study aims to evaluate the effectiveness of the Internal Control System (ICS), transparency, and accountability in managing Village Funds in Pulutan Utara Village. Employing a descriptive qualitative method with a case study approach, data were collected through in-depth interviews and observations involving village officials and the community. The results indicate that the ICS has operated effectively structurally and administratively based on the five elements of the Government Internal Control System; yet, its function as social control remains suboptimal due to a lack of community involvement. Fund management accountability has performed well vertically towards the local government, but horizontal accountability to the community is still highly limited. Similarly, transparency functions adequately in a formal sense through village deliberations, but sustainable information accessibility remains weak due to the minimal use of written and digital media. This study implies that the fulfillment of administrative (vertical) obligations must be balanced with innovations in public information disclosure to realize substantive community participation in preventing potential deviations.
Pengaruh Profitabilitas, Kebijakan Dividen, dan Struktur Modal terhadap Nilai Perusahaan (Studi pada Perusahaan Sub Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024) Vanessa Meisyang Tatuil; David P. E. Saerang; Steven J. Tangkuman
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.457

Abstract

This study examines the effect of probability, dividend policy, and capital structure on firm value in banking subsector companies listed on the Indonesia Stock Exchange (IDX) during 2021-2024. The research is grounded in Signaling Theory and the Efficient Market Hypothesis, explaining how financial performance interpreted by investors and reflected stock prices. A quantitative approach is employed using secondary data, collected through documentation of published financial statements and market data from the IDX. Samples were selected using purposive sampling, resulting in 17 firms. Variables were measured using ROA (profitability), DPR (dividend policy), DER (capital structure), and PBV (firm value). Data were analyzed using multiple linear regression (SPSS) along with classical assumption tests. The findings indicate that profitability (ROA) has a positive and significant effect on firm value, while dividend policy (DPR) has a negative but insignificant effect, and capital structure (DER) shows a positive and significant effect. Simultaneously, the three independent variables have a significant influence on firm value, with the model explaining 51,2% of the variance. In conclusion, profitability is the most dominant factor in enhancing the firm value of banking companies during the study period.
Menguji efek pengungkapan CSR berbasis standar GRI 2021 terhadap kinerja keuangan perusahaan unggulan: Analisis empiris indeks LQ45 Sania Revalina Budiman; Inggriani Elim; ⁠Sherly Pinatik
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.458

Abstract

Corporate Social Responsibility (CSR) serves as a strategic commitment toward stakeholders to ensure long-term corporate sustainability. This study investigates the impact of CSR disclosure on the financial performance of companies listed on the Indonesian LQ45 Index during the 2021–2024 period. Financial performance is proxied by Return on Assets (ROA), while CSR disclosure is measured using the Corporate Social Responsibility Disclosure Index (CSRDI) based on the latest Global Reporting Initiative (GRI) 2021 Standards. Utilizing a quantitative approach with purposive sampling, a total of 100 firm-year observations were analyzed through simple linear regression. The empirical results demonstrate that CSR disclosure has a positive but statistically insignificant effect on financial performance. This suggests that extensive sustainability reporting by market leaders has not yet been translated into immediate profitability improvements. These findings imply that market participants in the LQ45 index may perceive CSR compliance merely as a regulatory mandate rather than a short-term financial driver, highlighting the need for long-term evaluation of sustainability investments.

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