cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Paradisa Sukma
Contact Email
risma@unram.ac.id
Phone
+6287865329328
Journal Mail Official
risma@unram.ac.id
Editorial Address
Jalan Majapahit No. 62, Mataram
Location
Kota mataram,
Nusa tenggara barat
INDONESIA
Jurnal Riset Mahasiswa Akuntansi
Published by Universitas Mataram
ISSN : 27980278     EISSN : 29648939     DOI : https://doi.org/10.29303/risma.v4i1
Core Subject : Economy,
Economics, Econometrics & Finance
FOKUS Jurnal Riset Mahasiswa Akuntansi memuat tentang semua artikel riset bidang keilmuan Akuntansi. Jurnal ini melayani akademisi, peneliti, dan praktisi dalam dunia akuntansi untuk mempublikasi artikelnya. Jurnal ini bertujuan sebagai wadah untuk publikasi artikel ilmiah dalam bidang Akuntansi Keuangan, Auditing, Akuntansi Manajemen, Akuntansi Sektor Publik, Sistem Informasi Akuntansi, dan Perpajakan. Jurnal Riset Mahasiswa Akuntansi secara terbuka menerima berbagai hasil penelitian yang bersifat orisinil, yang tidak pernah dimuat pada jurnal lain. Artikel harus berdasar riset dimana menggunakan metode-metode ilmiah yang berkaitan dengan bidang akuntansi, dan tidak berdasarkan atas pemikiran yang tidak memiliki dasar metode penelitian. RUANG LINGKUP Ruang lingkup yang dapat diterima masuk kedalam Jurnal Riset Mahasiswa Akuntansi adalah - Akuntansi Keuangan dan Pasar Modal, - Auditing, - Akuntansi Manajemen, - Akuntansi Sektor Publik, - Sistem Informasi Akuntansi, - Akuntansi Syariah dan - Perpajakan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 223 Documents
 15   16   17   18   19 
Analisis Kinerja Keuangan Untuk Mengukur Tingkat Kesehatan Perusahaan Manufaktur Sub Sektor Farmasi pada Bursa Efek Indonesia Periode Tahun 2018-2022 Salikin, Muhammad Adi Salikin; Lestari, Baiq Anggun Hilendri; Kartikasari, Nungki
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 3 (2024): Jurnal Riset Mahasiswa Akuntansi, September 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.1197

Abstract

The aim of this research is to analyze the company’s financial performance to measure the health level of pharmaceutical sub-sector manufacturing companies listed on the IDX in terms of liquidity, solvency, profitability and activity ratios for the 2018-2022 period. The sample used was 9 pharmaceutical sub-sector companies. The data analysis method used is quantitative descriptive. The research results show that the average ratio of liquidity, solvency, profitability and activity for pharmaceutical sub-sector companies fluctuates. Based on the liquidity ratio, Kimia Farma Tbk has the highest average value of the current ratio, Sido Muncul Herbal & Pharmaceutical Industry Tbk has a quick ratio and Indofarma Tbk has a cash ratio so it is classified as a company with the highest level of health. The solvency ratio in the debt to equity ratio and debt to asset ratio of the Sido Muncul Herbal & Pharmaceutical Industry Tbk has the lowest average value ratio, while the long-term debt to equity ratio of Darya Varia Laboratoria Tbk is classified as a company with the highest level of health. Tempo Scan Pacific Tbk’s profitability ratio has the highest average ratio value for net profit margin and return on assets and Pyridam Farma Tbk for return on equity so it is classified as a company with the highest level of health. The activity ratio in the inventory turnover ratio and the fixed asset turnover ratio of Darya Varia Laboratoria Tbk and Organon Pharma Indonesia Tbk in the total asset turnover ratio each have the highest average ratio values so they are classified as companies with the highest level of health.
Pengaruh Pengetahuan Investasi, Ekspektasi Return dan Pemahaman Kemajuan teknologi Terhadap Minat Investasi Mahasiswa di Pasar Modal Andi Iqbal Hidayat, Andi; Suhaedi, Wirawan
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 3 (2024): Jurnal Riset Mahasiswa Akuntansi, September 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.1224

Abstract

The focus of this research is to analyze and test the significance of the influence of investment knowledge, return expectations and partial understanding of technological progress on FEB Unram students' investment interest in the capital market. The respondents of this research were all FEB Unram students who had invested in the capital market, who were gathered in KSPM UKM totaling 65 people. The analysis tool uses PLS analysis. The PLS analysis work process with algorithm settings and bootstrapping found that the resulting model, both the outer model and inner model, was suitable for use to prove the hypothesis (R square value 0.520 and chi square greater than 0.00). Referring to the positive original sample value and the calculated t value which is greater than the t table for each association between variables, it can be stated that there is a positive and significant influence of investment knowledge, return expectations and understanding of technological progress on investment interest of FEB Unram students in capital market. Students who are interested in investing to get returns and making it a profession absolutely must increase their knowledge and skills in the field of investment, the ability to calculate returns and the ability to run applications related to investing in the capital market.
Analisis Faktor-Faktor Yang Memengaruhi Pengungkapan Corporate Social Responsibility (CSR) Pada Perusahaan PertambanganYang Terdaftar Di BEI Pasca Pandemi Covid-19 Mentari, Mila; Indriani, Eni; Astuti, Widia
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 3 (2024): Jurnal Riset Mahasiswa Akuntansi, September 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.1232

Abstract

The research is intended to examine the influence of company size, profitability, leverage and liquidity on Corporate Social Responsibility (CSR) disclosure in mining companies listed on the IDX for the 2020-2022 period. The type of research used is quantitative research. The sample was obtained using a purposive sampling method and 26 companies were selected whose data would be analyzed using the multiple linear regression method. Based on the results of data processing, it can be concluded that the variables of company size and liquidity do not have a significant effect on CSR disclosure. Meanwhile, profitability and leverage have a significant effect on CSR disclosure.
Efektivitas Pengelolaan Alokasi Dana Desa Untuk Program Pembangunan Desa Dan Pemberdayaan Masyarakat (Studi Pada Desa Pukat, Kecamatan Utan Kabupaten Sumbawa) Kurnianti, Ari; Inapty, Biana Adha; Suryantara, Adhitya Bayu
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 3 (2024): Jurnal Riset Mahasiswa Akuntansi, September 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.1244

Abstract

This study aims to find out the extent of the effectiveness of the management of Village Funds (DD) in the village development program and community empowerment of Pukat Village, Utan District, Sumbawa Regency. The research method used in this study is qualitative descriptive. To obtain information, the author conducts observations, interviews, and documentation. The effectiveness of village fund management in the implementation of development and community empowerment programs in Pukat Village, Utan District, Sumbawa Regency has been effective. This can be seen from the achievement of goals in the realization of the 2020-2023 budget in accordance with the plan as stated in the RPJMDes. To convey the disclosure of village financial information, the Pukat Village government conducts hamlet or village deliberations, as well as socialization through the installation of billboards. Furthermore, the Pukat Village government has been able to adjust itself in managing village funds in accordance with the problems and needs of the community, as well as regulatory changes, especially during the Covid-19 pandemic
Pengaruh Persepsi Kegunaan dan Persepsi Kemudahan Terhadap Penggunaan ShopeePay Baiq Inten Diah Witari; Karim, Nina Karina
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 3 (2024): Jurnal Riset Mahasiswa Akuntansi, September 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.1247

Abstract

This study aims to analyze the effect of perceived usefulness and perceived ease of use on ShopeePay usage. This research uses a quantitative associative approach with a purposive sampling technique, where respondents are the people of Mataram city aged 17-35 years. Data were collected through questionnaires from 105 respondents and analyzed using multiple linear regression. The results of the study show that perceived usefulness has a positive and significant effect on ShopeePay usage, while perceived ease of use does not have a significant effect on ShopeePay usage.
Pengaruh Pendapatan, Financial Attitude, Financial Knowledge, Self-Efficiancy, dan Self-Control Terhadap Financial Behaviour Generasi Sandwich di Kota Mataram Amalia, Ainayya; Sasanti, Elin Erlina
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 3 (2024): Jurnal Riset Mahasiswa Akuntansi, September 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.1250

Abstract

This study aims to empirically test the level of income, financial attitude, financial knowledge, financial self-efficacy, and self-control on the financial behaviour of the sandwich generation in Mataram City. This research is an associative research with a quantitative approach. The population in this study is the sandwich generation in Mataram City. The sample in this study was determined using non probability sampling with the Lemeshow formula, resulting in a research sample of 96. This study uses primary data obtained by distributing questionnaires to respondents, then processing the data using data analysis tools in Partial Least Square (PLS) version 4. The results of this study are financial self-efficacy and self-control have a positive effect on the financial behavior of the sandwich generation in Mataram City. Meanwhile, income level, financial attitude, and financial knowledge have no effect on financial behaviour.
Pengarauh Persepsi Manfaat Dan Persepsi Kemudahan Terhadap Minat Menggunakan E-Wallet Pada Mahasiswa Di Kota Mataram Susilo Putri, Ainia Fatiha; Karim, Nina Karina
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 3 (2024): Jurnal Riset Mahasiswa Akuntansi, September 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.1254

Abstract

This study aims to determine the effect of perceived usefulness and perceived ease of use on interest in using e-wallets for students in Mataram City. The type of research used in this research is associative with a quantitative approach. The population in this study were students who used e-wallets in Mataram City. The sample in this study was determined using purposive sampling technique with the Lemeshow formula, resulting in 106 respondents. This study uses primary data obtained through distributing questionnaires to 106 respondents. The results of this study indicate that perceived usefulness have a positive effect on interest in using e-wallets for students in Mataram City and perceived ease of use has no effect on interest in using e-wallets for students in Mataram City.
Akuntabilitas Keuangan Berbasis Website Pada Organisasi Pengelola Zakat Kapijan, Muhammad Kapijan; Atikah, Siti; Lenap, Indria Puspitasari
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 3 (2024): Jurnal Riset Mahasiswa Akuntansi, September 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.1261

Abstract

One way to apply accountability is through transparency in financial management. Transparency of financial management, especially religious organizations, is an absolute thing to do. Although conceptually and philosophically the source of money from religious organizations is a gift that has been made by every believer sincerely. Supposedly, when the gift has been made which is intended for God, then for whatever reason no accountability is needed. However, human nature is given the freedom to choose to be a good or bad person has given birth to biased behavior when given the trustor responsibility to manage other people's property. So the purpose of this study is to findout how accountability in financial transparency in zakat management organizations. The type of research used in this research is descriptive research with a quantitative approach. The population in this study were all national scale Amil Zakat Agencies and Institutions registered with the Ministry of Religion of the Republic of Indonesia. Determination of the type of sample used in this study using purposive sampling technique, so that a sample of 38 zakat management organizations was obtained. The results showed that the overall financial accountability of OPZ can be said to be quite accountable. This can be seen from the acquisition of the average percentage of disclosure of all components of the financial statements, from 20 OPZs that publish reports.
Strategi Pengelolaan Aset Desa Berbasis Aplikasi Sistem Pengelolaan Aset Desa (Sipades) Di Desa Kekeri Kecamatan Gunungsari Kabupaten Lombok Barat Adheitya Widaniyansyah, Adheitya; Martiningsih, Rr Sri Pancawati; Suryantara, Adhitya Bayu
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 3 (2024): Jurnal Riset Mahasiswa Akuntansi, September 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.1277

Abstract

This research is based on the results of observations which found several problems in the Village Asset Management Strategy Based on the "SIPADES" Village Asset Management System Application in Kekeri Village, Gunungsari District, West Lombok Regency, namely: Lack of direction from the Social, Community and Village Empowerment Service regarding guidelines for using the System application Village Asset Management, there is no special emphasis on the use of the Village Asset Management System application, there is no updating of the Village Asset Management System application every year. The aim of this research is to determine the Village Asset Management Strategy Based on the "SIPADES" Village Asset Management System Application in Kekeri Village, Gunungsari District, West Lombok Regency. This research is a descriptive study with a qualitative approach. To obtain information and data, researchers used semistructured interviews and documentation methods. The inhibiting factors were lack of budget due to not having original village income and funds not being received on time, lack of guidance and competency improvement from related agencies, the Sipades application had not been running optimally and was still not can access. Efforts made to overcome obstacles include budgeting a larger budget, seeking budget from other income by increasing the PADes or from third party donations and further efforts by exchanging budget functions first, holding training related to village asset management and bringing in parties related to village asset management to provide guidance to village officials, BPD, LPM budgeted from the APBDes.
Analisis Pengaruh Harga, Lokasi Usaha, Kualitas Pelayanan, Fasilitas, Lama Usaha, dan Literasi Pendidikan Masyarakat terhadap Laba Bersih Usaha Fotokopi di Wilayah Pulau Lombok Ridian Hadad Abiwan; Jumaidi, Lalu Takdir
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 3 (2024): Jurnal Riset Mahasiswa Akuntansi, September 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.1335

Abstract

This study is intended to test the effect of price, business location, service quality, facilities, length of business, and community education literacy on the net profit of photocopying businesses on the island of Lombok. The type of research used is associative quantitative research. The sample was obtained by purposive sampling method and 35 photocopying businesses were selected. The data analysis tool used was Statistical Product and Service Solutions (SPSS) version 25. The results of this study indicate that the variables of price, business location, service quality, facilities, length of business, and community education literacy have a significant positive effect on the net profit of photocopying businesses in the Lombok island region.

Page 17 of 23 | Total Record : 223

 15   16   17   18   19 

Filter by Year

2021 2025


Reset
Filter By Issues
All Issue Vol. 5 No. 4 (2025): Jurnal Riset Mahasiswa Akuntansi, Desember 2025 Vol. 5 No. 3 (2025): Jurnal Riset Mahasiswa Akuntansi, September 2025 Vol. 5 No. 2 (2025): Jurnal Riset Mahasiswa Akuntansi, Juni 2025 Vol. 5 No. 1 (2025): Jurnal Riset Mahasiswa Akuntansi, Maret 2025 Vol. 4 No. 4 (2024): Jurnal Riset Mahasiswa Akuntansi, Desember 2024 Vol. 4 No. 3 (2024): Jurnal Riset Mahasiswa Akuntansi, September 2024 Vol. 4 No. 2 (2024): Jurnal Riset Mahasiswa Akuntansi, Juni 2024 Vol. 4 No. 1 (2024): Jurnal Riset Mahasiswa Akuntansi, Maret 2024 Vol. 3 No. 4 (2023): Jurnal Riset Mahasiswa Akuntansi, Desember 2023 Vol. 3 No. 3 (2023): Jurnal Riset Mahasiswa Akuntansi, September 2023 Vol. 3 No. 2 (2023): Jurnal Riset Mahasiswa Akuntansi, Juni 2023 Vol. 3 No. 1 (2023): Jurnal Riset Mahasiswa Akuntansi, Maret 2023 Vol. 2 No. 4 (2022): Jurnal Riset Mahasiswa Akuntansi, Desember 2022 Vol. 2 No. 3 (2022): Jurnal Riset Mahasiswa Akuntansi, September 2022 Vol. 2 No. 2 (2022): Jurnal Riset Mahasiswa Akuntansi, Juni 2022 Vol. 2 No. 1 (2022): Jurnal Riset Mahasiswa Akuntansi, Maret 2022 Vol. 1 No. 4 (2021): Jurnal Riset Mahasiswa Akuntansi, Desember 2021 Vol. 1 No. 3 (2021): Jurnal Riset Mahasiswa Akuntansi, September 2021 More Issue