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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 48 Documents
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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.
Pengaruh financial technology terhadap kinerja profitabilitas perusahaan otomotif yang terdaftar di Bursa Efek Indonesia periode 2021-2023 Putri Astri Babaubun; Lintje Kalangi; Steven J. Tangkuman
Riset Akuntansi dan Manajemen Pragmatis Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.431

Abstract

This study aims to examine the effect of Financial Technology (FinTech) adoption on the profitability of automotive companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. FinTech adoption is measured using the FinTech Adoption Index (FAI) derived from annual reports and official publications, while profitability is proxied by Return on Assets (ROA). This research employs a quantitative approach with purposive sampling, resulting in 11 companies and 33 observations. Data are analyzed using simple linear regression with IBM SPSS 26. The results indicate that FinTech has a positive and significant effect on profitability, with a regression coefficient of 0.060 and a significance value of 0.023 (p < 0.05). This finding suggests that higher FinTech adoption enhances firms’ efficiency in utilizing assets, thereby improving profitability. However, the coefficient of determination (R²) of 0.156 implies that FinTech explains only 15.6% of the variation in profitability, indicating the presence of other influencing factors. These findings support Signaling Theory and Agency Theory, highlighting that FinTech adoption serves as a positive signal to stakeholders while reducing information asymmetry and agency costs. This study contributes to the limited literature on FinTech in the automotive sector and provides practical implications for firms in optimizing digital transformation strategies to enhance financial performance.
Koefisien beban pokok atas kinerja laba usaha Kezia Fricilia Toniga; Winston Pontoh; Meily Y. B. Kalalo
Riset Akuntansi dan Manajemen Pragmatis Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.437

Abstract

This study investigates the effect of the cost coefficient, defined as the ratio of cost of goods sold to revenue, on operating profit performance in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. The research employs a quantitative approach using simple linear regression. The sample comprises 43 companies, yielding 129 observations obtained via purposive sampling. The results reveal that the cost coefficient has a positive and significant effect on operating profit, although it explains only 3.8% of the variation. This implies that cost efficiency remains a critical factor for improving operating performance despite other influencing variables. This study contributes by providing empirical evidence on the importance of cost efficiency in non-cyclical sectors, which are often considered stable but still sensitive to production cost management.
Do environmental practices create value or legitimacy? Evidence from green accounting and environmental performance in Indonesia’s energy sector Indira Geraldine Sugitan; Peter M. Kapojos
Riset Akuntansi dan Manajemen Pragmatis Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.440

Abstract

This study investigates whether environmental practices generate financial value or primarily serve as legitimacy mechanisms in environmentally sensitive industries. Drawing on legitimacy theory, it examines the impact of green accounting and environmental performance on firm financial performance in Indonesia’s energy sector. Using a sample of 19 listed energy companies over the 2021–2024 period (76 firm-year observations), this study employs multiple linear regression analysis. Green accounting is measured by environmental cost disclosure, environmental performance by PROPER ratings, and financial performance by Return on Assets (ROA). The findings reveal that green accounting has a negative and significant effect on financial performance, indicating that environmental expenditures impose short-term financial constraints. In contrast, environmental performance shows no significant impact, suggesting that compliance-based environmental ratings are not yet value-relevant for firms. However, both variables jointly affect financial performance. These results suggest that environmental practices in the energy sector are largely legitimacy-driven rather than value-driven. This study extends legitimacy theory by demonstrating that sustainability initiatives do not automatically translate into economic benefits, particularly in high-cost, regulation-intensive industries. The findings underscore the need for firms to shift from compliance-oriented environmental practices toward strategic sustainability integration to achieve long-term value creation.
Idle capacity and special-order profitability: A differential cost analysis on 88 Marijo Pinrang's Boneless Milkfish production Nopriati Nopriati; Syermi S.E. Mintalangi
Riset Akuntansi dan Manajemen Pragmatis Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.469

Abstract

This study analyzes the application of differential cost analysis in the decision to accept or reject a special order at 88 Marijo Pinrang, a small-scale boneless milkfish producer, and evaluates whether the decision yields optimal profit. Using a descriptive quantitative approach, data were collected through interviews, direct observation, and documentation of production cost reports and sales records, and were analyzed following the Miles and Huberman model (data reduction, data display, and conclusion drawing/verification), with source triangulation applied to ensure data validity. The results show that the special order of 2,400 units (1,200 packages), priced at IDR 20,000 per package against a variable cost of IDR 14,646 per package, generated an additional differential profit of IDR 6,425,000, raising the company's total profit from IDR 12,250,000 to IDR 18,675,000. This outcome was possible because the company still had 2,400 units of idle production capacity, meaning the special order did not displace regular sales or create any opportunity cost. The findings confirm that differential cost analysis provides relevant, decision-useful information by isolating only the costs and revenues that change under each alternative, and that accepting a special order priced above variable cost is financially justified as long as idle capacity is available. This study offers practical guidance for micro and small food-processing enterprises in evaluating special order offers systematically rather than relying on intuition.
Human capital, structural capital, and relational capital: effects on firm performance in indonesian manufacturing companies (2023–2024) Marshanda Sisilia Tangka; Priscillia Weku
Riset Akuntansi dan Manajemen Pragmatis Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.472

Abstract

This study examines the effect of human capital, structural capital, and relational capital on firm performance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2024 period. A quantitative approach was applied using multiple linear regression analysis. Using purposive sampling, 70 companies were selected, yielding 140 firm-year observations. The independent variables, human capital, structural capital, and relational capital, were measured using the Modified Value Added Intellectual Coefficient (M-VAIC) approach, while the dependent variable, firm performance, was proxied by Return on Assets (ROA). The results show that human capital has no significant effect on firm performance (t = 0.551, p = 0.583), whereas structural capital (t = 2.337, p = 0.021) and relational capital (t = 2.675, p = 0.008) have a positive and significant effect. The three variables jointly explain 9.5% of the variation in ROA (Adjusted R² = 0.076; F = 4.786, p = 0.003). The findings support Resource-Based Theory by showing that internally developed systems and externally oriented stakeholder relationships are, in this sample and period, more consistently associated with financial performance than human capital alone. Companies are advised to strengthen structural and relational capital as strategic resources while continuing to invest in human capital development to support long-term, sustainable performance.
When signals meet sustainability: Stock price transitions across EPS, RETE, Interest Rate, and ESG Categories in Indonesian property firms I Gusti Kadek Yoga Andika; Rudy J. Pusung
Riset Akuntansi dan Manajemen Pragmatis Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.485

Abstract

Stock prices in Indonesia's property and real estate sector fluctuated markedly between 2021 and 2025, reflecting the joint influence of firm-level fundamentals and macroeconomic conditions—yet most prior studies examine profitability, corporate life-cycle, and interest-rate signals in isolation from sustainability status, and rely on single cross-sectional snapshots rather than longitudinal evidence. This study addresses that gap by examining differences in stock prices across categories of Earnings Per Share (EPS), Retained Earnings to Total Equity (RETE), and interest rates, and by exploring how these signals interact with Environmental, Social, and Governance (ESG) Score status. Using secondary data from 31 listed companies (620 quarterly observations, 2021–2025) analyzed through the Friedman test, the Durbin–Conover post hoc test, and a supplementary Transition Network Analysis (TNA), the study finds statistically significant stock price differences across all EPS, RETE, and interest-rate categories, consistent with Signaling Theory. TNA further reveals that stock prices were predominantly stable across all 16 EPS–RETE–interest-rate–ESG combinations, but ESG-recognized firms reverted from Bull to Normal conditions far more readily (0.94–0.97) than non-ESG firms (0.60–0.69), a divergence interpreted through the Balinese-Hindu philosophy of Tri Hita Karana as reflecting differences in how firms balance profit generation with environmental and social responsibility. These findings suggest that sustainability status shapes not merely the direction but the character of stock price dynamics, offering both a longitudinal extension of signaling-based capital market research and a novel integration of Western finance theory with an indigenous value-based framework.

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