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Novi Swandari Budiarso
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Riset Akuntansi dan Manajemen Pragmatis
Published by Yayasan Widyantara Nawasena Raharja
ISSN : 30315980     EISSN : 30316316     DOI : https://doi.org/10.58784/ramp
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Riset Akuntansi dan Manajemen Pragmatis is a double peer-reviewed journal published by the Yayasan Widyantara Nawasena Raharja. Riset Akuntansi dan Manajemen Pragmatis will publish the articles bi-annually. The article submitted to Riset Akuntansi dan Manajemen Pragmatis is written in Indonesian and it is not under consideration or published by other publishers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 3 No. 2 (2025)" : 5 Documents clear
Penjualan berbasis digital dan literasi digital terhadap peningkatan profitabilitas UMKM di Kecamatan Malalayang Kota Manado Manuho, Jessica Jeniver; Pontoh, Winston; Kapojos, Peter M.
Riset Akuntansi dan Manajemen Pragmatis Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.376

Abstract

This study investigates the effect of digital-based sales and digital literacy on the profitability of Micro, Small, and Medium Enterprises (MSMEs) in Malalayang District, Manado City. Recognizing the growing importance of digital transformation, the research examines how adopting digital sales platforms and enhancing digital literacy contribute to improving business performance. A quantitative approach was employed using primary data collected from 50 MSME owners through structured questionnaires. Multiple linear regression analysis with Jamovi v2.3.28 was used to test the hypotheses after conducting validity, reliability, and classical assumption tests. The findings reveal that both digital-based sales and digital literacy individually and jointly have a significant and positive effect on MSME profitability. These results highlight the critical role of digital competencies and online marketing strategies in enhancing the financial performance of MSMEs. The study contributes to the literature by providing empirical evidence from a developing region and offers practical implications for policymakers and entrepreneurs in designing effective digital empowerment programs for MSMEs.
Determinan kebijakan dividen: Peran profitabilitas, leverage, dan ukuran perusahaan pada perusahaan LQ45 di Indonesia Mamahit, Tiara Angelica; Budiarso, Novi Swandari; Kapojos , Peter Marshall
Riset Akuntansi dan Manajemen Pragmatis Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.347

Abstract

This study examines the effect of profitability, leverage, and firm size on dividend policy in companies listed in the LQ45 Index on the Indonesia Stock Exchange for the 2022–2024 period. Profitability is measured by Net Profit Margin (NPM), leverage by Debt to Assets Ratio (DAR), firm size by the natural logarithm of total assets, and dividend policy by Price Earnings Ratio (PER). The research employs a quantitative approach using secondary data with purposive sampling, resulting in 27 companies from a population of 45. Data were analyzed using multiple linear regression. The results indicate that firm size significantly influences dividend policy, while profitability and leverage have no significant effect. Simultaneously, profitability, leverage, and firm size collectively affect dividend policy. These findings imply that larger firms tend to have more stable financial performance and greater capacity to distribute dividends compared to smaller firms, while profitability and leverage alone are insufficient to determine dividend distribution decisions.
Evaluation of the implementation of the government's internal control system in managing village finances in Bulawan Village Raranta, Audy; Rundengan, Fanda D. P.
Riset Akuntansi dan Manajemen Pragmatis Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.398

Abstract

The implementation of the Government Internal Control System (SPIP) plays a crucial role in ensuring transparency, accountability, and effectiveness in managing village finances. This study aims to evaluate how SPIP is applied in the areas of monitoring and financial administration in Bulawan Village, based on Government Regulation No. 60 of 2008 and the Ministry of Home Affairs Regulation No. 20 of 2018. Using a qualitative descriptive approach, data were collected through interviews, direct observations, and documentation. The findings reveal that the internal control system in Bulawan Village has generally been implemented in accordance with existing regulations. Continuous monitoring is carried out regularly by village officials and supervisors, ensuring compliance with financial management standards. However, several weaknesses were identified, particularly in the areas of independent evaluations and follow-up actions on audit recommendations. These shortcomings are mainly due to limited human resources and the lack of structured internal audit mechanisms at the village level. This study contributes empirically by providing in-depth insights into how SPIP functions within the unique context of local village governance in Indonesia. It emphasizes the importance of strengthening monitoring mechanisms, enhancing staff capacity, and integrating digital systems to improve accountability and financial reporting. The results can serve as a reference for policymakers and local governments in developing more effective internal control frameworks for rural financial management.
Sinyal informasi keuangan dalam konteks kesulitan keuangan Wonok, Shalomega Giacinta Chiensi; Sardjono, Olivia Y. M.
Riset Akuntansi dan Manajemen Pragmatis Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.401

Abstract

This study examines the role of financial information signals in explaining financial distress among property and real estate companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Drawing on signalling theory, this research investigates whether profitability, liquidity, and leverage convey meaningful signals regarding a firm’s financial condition. Financial distress is measured using the revised Altman Z’’-Score and classified into safe, grey, and distress categories. Using a quantitative approach with multinomial logistic regression on 128 firm-year observations, the findings reveal that liquidity and leverage significantly influence financial distress, while profitability does not exhibit a significant effect. These results indicate that solvency and capital structure provide stronger distress signals than accounting profitability in asset-intensive industries. This study contributes to the financial distress literature by highlighting the asymmetric signalling power of financial ratios in the property and real estate sector.
Penerapan activity-based costing sebagai dasar perhitugan biaya pada Aisyah Laundry Maharany H., Sylvya Dewanty; Alexander, Stanly W.; Maradesa, Djeini
Riset Akuntansi dan Manajemen Pragmatis Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.420

Abstract

This study aims to apply the Activity-Based Costing (ABC) method as a basis for service cost calculation at Aisyah Laundry, a micro-scale laundry service business. The study employs a qualitative research design with a case study approach, focusing on an in-depth analysis of cost structures and operational activities. Data were collected through interviews, direct observation, and documentation to identify activities, classify cost pools, determine cost drivers, and calculate service costs based on resource consumption. The results show that the ABC method provides a more detailed and accurate representation of service costs compared to the traditional costing method previously used by the business. The calculated cost per kilogram for washing and ironing services is IDR 2,948, while the cost for ironing-only services is IDR 1,523 per kilogram. When compared to the prevailing service rates, the findings indicate that Aisyah Laundry is still operating profitably. The implementation of the ABC method enables a clearer understanding of cost behavior and supports more rational pricing decisions, cost control, and operational efficiency. This study demonstrates that Activity-Based Costing is a relevant and effective costing approach for micro enterprises in the laundry service sector.

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