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INDONESIA
Jurnal Riset Ilmu Akuntansi
Published by Universitas Flores
ISSN : -     EISSN : 27987434     DOI : https://doi.org/10.37478/jria
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Ilmu Akuntansi (JRIA) accepts scientific articles including those regarding Auditing, Taxation, Financial Accounting, Management Accounting, Accounting Information Systems, Public Sector Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 125 Documents
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ANALISIS KOMPARATIF PENENTUAN HARGA POKOK PRODUKSI DENGAN METODE HARGA POKOK PROSES (PROCESS COSTING) Sriwedari, Tuti; Siregar, Waidan Nur; Zahira, Tira Al; Pangaribuan, Hawila Sabta
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Tahun 2026: Maret 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i1.6934

Abstract

This study aims to examine and compare the application of the process costing method in determining the cost of goods manufactured (COGM) across various industrial sectors, including food and beverages, textiles, construction materials, agribusiness, and household industries. Using a descriptive-comparative literature review approach, the research analyzed ten scientific journals published between 2020 and 2025. The findings reveal that the implementation of process costing consistently enhances the accuracy of production cost calculations compared to traditional methods, as it accounts for all cost components proportionally at each stage of the process. Variations among industries are influenced by sector characteristics, the proportion of overhead costs, and the quality of cost recording systems. Therefore, process costing is proven to be effective in improving cost transparency, operational efficiency, and managerial decision-making accuracy.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TERJADINYA FRAUD PADA LAPORAN KEUANGAN PERUSAHAAN PUBLIK DI INDONESIA Amala, Sabitha Aksanu; Nawangsari, Ajeng Tita
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Tahun 2026: Maret 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i1.6938

Abstract

This study aims to analyze the factors influencing the occurrence of fraud in financial statements of public companies in Indonesia using a literature review approach. Employing the Fraud Triangle, Fraud Diamond, and Agency Theory as conceptual frameworks, this research synthesizes findings from previous empirical studies and relevant academic sources. The results reveal that financial pressure, weak internal control, moral justification (rationalization), and individual capability to exploit system weaknesses are the main factors driving financial statement fraud. Moreover, corporate governance mechanisms and board independence play a crucial role in reducing fraud risk. This research contributes theoretically to the development of forensic accounting knowledge and provides practical recommendations to enhance transparency and accountability in corporate financial reporting.
ANALISIS TINGKAT PENGUNGKAPAN ESG DISCLOUSURE PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020–2024 Firdaus, Roykhana; Nawangsari, Ajeng Tita
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Tahun 2026: Maret 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i1.7075

Abstract

This study aims to evaluate the extent of Environmental, Social, and Governance (ESG) disclosure among pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) during the 2020– 2024 period. The research adopts a descriptive qualitative approach using content analysis of annual and sustainability reports. The sample consists of six pharmaceutical firms: Kalbe Farma, Kimia Farma, Indofarma, Pyridam Farma, Merck, and Tempo Scan Pacific. The findings reveal that the overall ESG disclosure level in the pharmaceutical sector is relatively high, with an average of 76%. Among the three dimensions, governance is the most consistently reported, followed by social aspects, while environmental disclosure remains the least emphasized. Merck and Kalbe Farma record the highest disclosure levels, whereas Pyridam Farma and Tempo Scan Pacific show the lowest. These results indicate that sustainability reporting within the pharmaceutical industry is still largely voluntary and is influenced by company size and the degree of reputational awareness.
PERKEMBANGAN DAN TANTANGAN IMPLEMENTASI AKUNTANSI KARBON DI INDONESIA Pupsitsari, Emilia; Nawangsari, Ajeng Tita
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Tahun 2026: Maret 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i1.7116

Abstract

This article examines the key issues underlying the low quality and inconsistency of carbon accounting practices in Indonesia, particularly the absence of national standards, limited technical capacity, and insufficient digital infrastructure to support carbon measurement and disclosure. The study aims to identify the development, challenges, and requirements for implementing carbon accounting by conducting a systematic literature review of publications from 2019 to 2024. The research applies a literature-based approach by analyzing empirical findings, theoretical frameworks, and relevant regulatory developments. The results indicate that carbon disclosures in Indonesia remain predominantly narrative and have not been fully aligned with international standards such as IFRS S2, especially in reporting Scope 2 and Scope 3 emissions. The findings also reveal that the lack of trained human resources, high technological costs, and the absence of uniform national standards pose significant barriers for companies. The implications suggest that harmonizing national standards with global frameworks, strengthening technical and digital capacity, and expanding the national carbon market are crucial to improving carbon accounting quality and supporting Indonesia’s sustainability agenda.
PENGARUH LIKUIDITAS TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN FARMASI YANG TERDAFTAR Di BURSA EFEK INDONESIA (BEI) PERIODE 2019-2023 Putri, Ega Novita Setianing; Nawangsari, Ajeng Tita
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Tahun 2026: Maret 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i1.7121

Abstract

This study investigates the role of liquidity in shaping the financial performance of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) over the years 2019–2023. Liquidity is examined through the Current Ratio (CR), while financial performance is reflected by indicators such as Return on Assets (ROA) and Return on Equity (ROE). The research focuses on five pharmaceutical firms—PT Kimia Farma Tbk (KAEF), PT Indofarma Tbk (INAF), PT Kalbe Farma Tbk (KLBF), PT Darya- Varia Laboratoria Tbk (DVLA), and PT Tempo Scan Pacific Tbk (TSPC). The study adopts a quantitative framework supported by descriptive and comparative analysis, using secondary data sourced from the companies’ annual financial statements. The findings reveal notable disparities in both liquidity and profitability among the firms. KLBF consistently achieves the highest level of liquidity (CR 3.77–4.91) and demonstrates strong financial performance (ROA 10.15–12.59% and ROE 11.88–15.39%).  DVLA and TSPC maintain moderate liquidity positions (CR 2.18–3.00) with steady profitability (ROA 7.4–12.1% and ROE 10.6–17.0%). In contrast, KAEF and INAF report lower and more volatile CR values (1.03–2.06), along with weak and in some years negative profitability. Overall, the study concludes that variations in liquidity across pharmaceutical companies correspond to differences in their financial performance levels. Firms with higher CR generally achieve better ROA and ROE outcomes, suggesting that effective liquidity management can play a significant role in strengthening profitability.

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