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Akuntansi: Jurnal Riset Ilmu Akuntansi
Published by Lembaga Pengembangan Kinerja Dosen
ISSN : 9617871     EISSN : 2961788X     DOI : 10.55606
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum 9. Aministrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) 10. Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 549 Documents
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Analisis Karya Kolase Tema Amfibi Menggunakan Bahan Origami Karya Siswa Kelas XI IPS Sekolah SMAS Budi Satrya T.A 2024/2025 Raja Kores Galatia Sitorus; Nelson Tarigan
Akuntansi Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i1.3187

Abstract

This study aims to determine the results of collage work by applying collage on plywood media using origami reviewed from the "principles of fine art" at SMAS Budi Satrya school. The sample used was 16 students of class XI IPS in creating collages. The results of the study obtained an average value of 88.70 (good) reviewed from the principle of unity obtained an average value of 89.29 (good), reviewed from the principle of balance obtained an average value of 87.35 (good), reviewed from the principle of rhythm obtained an average value of 88.10 (good), reviewed from the principle of emphasis obtained an average value of 89.31 (good), reviewed from the principle of proportion obtained an average value of 89 (good), and reviewed from the principle of harmony obtained an average value of 89.14 (good). So it can be concluded that the results obtained, students are good at applying the principles of fine art in creating collages with plywood media.
Analisis Pengaruh Karakteristik Pemerintah Daerah terhadap Tingkat Pengungkapan Laporan Keuangan di Website Pemerintah Daerah Se-Sumatera Khalimatus Saadah
Akuntansi Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i1.3188

Abstract

The purpose of this study is to examine how government size, independence level, and the audit opinion of the Supreme Audit Agency (BPK) are related to the level of financial report disclosure on local government websites. The Central Statistics Agency (BPS), the Ministry of Home Affairs, and official local government websites served as secondary data sources used in this quantitative analysis. Purposive sampling was used to determine the sample, and multiple linear regression analysis was used to interpret the data. The results indicate that the level of financial report disclosure on local government websites is influenced by the BPK audit opinion. Conversely, the level of financial report disclosure on local government websites is not significantly affected by government size or independence level. These findings indicate that the quality of external audit results plays a crucial role in promoting transparency in regional financial management through online media. Local governments that receive better audit opinions tend to be more transparent in presenting financial information to the public. Therefore, improving the quality of financial governance and compliance with government accounting standards are crucial factors in strengthening transparency and public accountability.
Self-Service Technology (SST) Service Quality, Digitalization, and Customer Satisfaction: Evidence from Bank BRI Special Branch Office Nathalie Rahmawati; Sri Nawangsari
Akuntansi Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i1.3210

Abstract

This study investigates the effect of Self-Service Technology (SST) service quality, including ATM service quality, mobile banking service quality, and Digital Customer Service quality, on customer satisfaction, with digitalization as an intervening variable. The research aims to analyze the varying impacts of different SST channels on customer satisfaction in the context of digital banking. A quantitative approach was employed using primary data collected from 100 customers of Bank BRI Special Branch Office through an online questionnaire and analyzed using SmartPLS 4.0. The results indicate that ATM service quality and Digital Customer Service quality have significant positive effects on customer satisfaction, while mobile banking service quality does not show a significant direct effect. Mobile banking service quality significantly influences digitalization, whereas ATM and Digital Customer Service quality do not. Furthermore, digitalization does not significantly affect customer satisfaction and does not mediate the relationship between SST service quality and customer satisfaction. The model demonstrates strong predictive power, indicating that customer satisfaction is more influenced by direct service quality than by digitalization. These findings provide important implications for banking institutions in optimizing SST service strategies.
Digitalization of Logistics, Environmental Awareness, and Green Logistics Practices in Reducing Carbon Emissions in Retail Product Distribution within the Surakarta Urban Area Noviana Puspitasari; Shinta Mardiana Dewi
Akuntansi Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i1.3213

Abstract

This study aims to analyze the effect of Logistics Digitalization, Environmental Awareness, and Green Logistics Practices on Carbon Emission Reduction in the retail product distribution sector in Surakarta City. A quantitative explanatory approach was employed by distributing structured questionnaires to 205 respondents, consisting of logistics actors, distribution managers, and retail operational staff. Data were analyzed using multiple linear regression through SPSS version 26 software. The findings reveal that all three independent variables have a positive and significant effect on carbon emission reduction, with a determination coefficient (R²) of 0.428. The Green Logistics Practices variable exerts the most dominant influence through the implementation of energy efficiency, distribution route optimization, and the use of low-emission vehicles. Logistics Digitalization contributes to operational efficiency enhancement through the utilization of Internet of Things (IoT) technologies, Big Data Analytics, and smart routing systems. Meanwhile, Environmental Awareness strengthens environmentally responsible organizational behavior and supports carbon-friendly decision-making. These findings reinforce the eco-efficiency theory, asserting that operational efficiency and environmental sustainability can progress simultaneously. The study highlights the importance of synergy between digital technology, ecological awareness, and green logistics practices as an effective strategy toward a low-carbon retail distribution system in Indonesia.
Analisis Niat Pembelian Item Game Mobile Legend Ditinjau dari Perspektif Motivasi dan Impulsivitas Mahasiswa Akuntansi Amin Wijoyo; Ferry Adang; Arifuddin Arifuddin; Asri Usman
Akuntansi Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i1.3215

Abstract

The global gaming industry has grown rapidly, encouraging the use of microtransactions for virtual items in mobile games such as Mobile Legends, especially among university students. This study focuses on accounting students who may purchase in-game items either intentionally or impulsively. It aims to examine the influence of purchase motivation, impulsive behavior, social norms, and perceived behavioral control on students’ purchase intentions. The research is grounded in the Theory of Planned Behavior (TPB) and consumer behavior theory, supported by prior studies emphasizing consumption value, hedonic motivation, and impulsiveness in digital purchasing. Using a quantitative approach, the study collects data from 100 accounting students in Jakarta through Likert-scale questionnaires and analyzes it using Structural Equation Modeling (SEM) with AMOS. The results are expected to show that all examined factors positively influence purchase intention. This research contributes to the understanding of digital consumer behavior and highlights the importance of financial literacy, as impulsive spending on virtual items relates closely to personal financial management. It also aligns with the digital economy and financial behavior research focus of Universitas Tarumanagara.
The Dividend Policy as a Moderator of the Effect of Ownership Structure and Financial Performance on Firm Value Abdul Bais; Titik Mildawati; Kurnia Kurnia
Akuntansi Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i1.3219

Abstract

This study aims to analyze the moderating role of dividend policy in influencing the relationship between ownership structure, financial performance, and firm value. Specifically, the ownership structure is proxied by managerial ownership, institutional ownership, and foreign ownership, while financial performance is measured using profitability. Firm value is the dependent variable, and dividend policy is positioned as a moderating variable. The final dataset was analyzed using moderated regression analysis (MRA) to examine both direct effects and interaction effects between variables. The empirical results indicate that managerial ownership has a positive and significant effect on firm value, suggesting that higher managerial shareholding aligns managerial interests with shareholders, thereby improving company performance and market perception. Similarly, institutional ownership shows a positive and significant effect on firm value, indicating that institutional investors play an effective monitoring role in enhancing corporate governance and market confidence. In addition, profitability is found to have a positive and significant effect on firm value, implying that firms with higher profitability tend to be valued more highly by the market due to better financial performance and future growth prospects. However, dividend policy is found to moderate the relationship between profitability and firm value, indicating that dividend distribution strengthens the effect of profitability on firm value by signaling financial stability and reducing information asymmetry between management and investors. Overall, this study highlights that ownership structure and profitability are important determinants of firm value, while dividend policy plays a selective moderating role depending on the financial condition of the company.
Pengelolaan Pariwisata Heritage di Pura Maduwe Karang, Kabupaten Buleleng dalam Perspektif Pariwisata Berkelanjutan Ketut Rediyasa; I Nengah Lestawi; Ida Ayu Tari Puspa
Akuntansi Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i1.3211

Abstract

The development of heritage tourism in Bali has influenced the management dynamics of religious sites such as Pura Maduwe Karang, which functions as a living heritage site. Although tourist visits have taken place, the management system remains predominantly based on customary (adat) governance and has not been fully integrated into a sustainable tourism framework. The research gap lies in the limited number of studies that comprehensively analyze the management of active temples from a sustainability perspective. This study addresses the following research questions: how the existing tourism management system operates and how it aligns with the principles of sustainable tourism. The objective of this research is to analyze the management of heritage tourism at Pura Maduwe Karang from a sustainable tourism perspective. This study employs a qualitative descriptive-analytical approach to understand the dynamics of community-based management. Data were collected through observation, in-depth interviews, and documentation using purposive sampling techniques. The findings indicate that management practices are adaptive in nature and lack formal planning; however, socio-cultural and environmental aspects are relatively well maintained. Economic benefits remain limited and tend to be seasonal. The limitations of this study include a restricted number of informants and the absence of quantitative data on visitor numbers and revenue. Future research is recommended to apply mixed methods and conduct comparative studies among religious heritage sites to strengthen the findings.
The Influence of the Implementation of Internal Audit System on Audit Quality in the Cabinet of Inspection and Audit (CIA), MOP and MDRHC in Timor-Leste Felismina A. G. Freitas; Caetano C. Correia; Siti Munawaroh
Akuntansi Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i1.3214

Abstract

This study aims to analyze the effect of internal audit system implementation on audit quality within the Cabinet of Inspection and Audit (CIA) in the MOP and MDRHC. It focuses on how elements such as clear audit procedures, auditor independence, auditor capacity, audit technology, and planning contribute to improving audit outcomes. A quantitative approach was applied using questionnaires distributed to 45 auditors, with 31 valid responses analyzed. Data processing was conducted using IBM SPSS Statistics 16, including validity, reliability, and simple linear regression tests. The findings indicate that all research instruments are valid (r-count > 0.355; p < 0.05) and reliable, with Cronbach’s Alpha values of 0.626 for the internal audit system variable and 0.843 for audit quality. The regression analysis reveals a positive and significant relationship between internal audit system implementation and audit quality (b = 0.925; p = 0.000). The coefficient of determination (R² = 0.575) shows that 57.5% of the variation in audit quality is explained by the internal audit system, while 42.5% is influenced by other factors. These results support the hypothesis that effective internal audit system implementation significantly improves audit quality. The findings align with Agency Theory, Fraud Theory, and Institutional Theory, emphasizing the role of internal control in enhancing transparency, reducing information asymmetry, and preventing fraud. Overall, a well-implemented internal audit system strengthens governance, integrity, and accountability in public sector institutions in Timor-Leste.
Pengaruh Jumlah Kunjungan Wisatawan Mancanegara, Nilai Tukar dan Peran Sektor Jasa Keuangan terhadap Devisa Sektor Pariwisata di Indonesia Alfara Huda; Eko Wahyu Nugrahadi; M. Fitri Rahmadana
Akuntansi Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i1.3216

Abstract

This study aims to analyze the influence of the number of foreign tourist visits, exchange rates, and the role of the financial services sector on foreign exchange in the tourism sector in Indonesia. The tourism sector is seen as one of the important foreign exchange contributors to the national economy, so the factors that influence it need to be studied empirically. This study uses secondary data in the form of a time series for the 2017–2024 period obtained from BPS, Bank Indonesia, OJK, and the Ministry of Tourism and Creative Economy. The analysis method used is path analysis to test the direct and indirect relationships between variables. The results of the study show that the number of foreign tourist visits has a positive and significant effect on the foreign exchange of the tourism sector. However, this variable also has a negative effect on the financial services sector and exchange rates as an intervening variable. The financial services sector has been proven to have a positive and significant influence on tourism foreign exchange, while the exchange rate also has a positive influence on foreign exchange in the tourism sector. Partially, all variables in this study were significant with a significance value below 0.05. These findings confirm that the foreign exchange of the tourism sector is directly influenced by the number of tourist visits, as well as indirectly through the role of the financial services sector and exchange rates. The implications of this study emphasize the importance of integrative policies to maintain exchange rate stability and strengthen the financial services sector in supporting the contribution of tourism foreign exchange.
The Effect of Internal Control Systems and Organizational Commitment on Fraud Prevention With Islamic Work Ethics as A Moderating Variable Egi Gumala Sari; Yusuf Faisal; Reska Prahasini Sekarwesma
Akuntansi Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i1.3218

Abstract

This study aims to obtain empirical evidence on the influence of internal control systems and organizational commitment to fraud prevention with Islamic work ethics as a moderation variable. This study uses a type of quantitative research. This research was conducted using questionnaires distributed to public and private teachers in Indonesia, namely as many as 150 questionnaires distributed via Whatsapp and Instagram. A type of questionnaire that was spread out had 43 questions to be answered by respondents. From the distribution of questionnaires carried out, 110 respondents were obtained who gave answers from 4 regions. To obtain the results of this study, the researcher used PLS SEM Version 3.0. The results of this study determine that the internal control system has a positive and insignificant effect on fraud prevention, organizational commitment has a positive and significant effect on fraud prevention, Islamic work ethics cannot strengthen the relationship between the internal control system for fraud prevention and Islamic work ethics can strengthen the relationship between organizational commitment to fraud prevention. This study focuses on fraud prevention. This study adds Islamic work ethics as a moderating variable and this study presents the latest things about Islamic work ethics as a moderating variable focused on public and private teachers in several regions.

Page 48 of 55 | Total Record : 549

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