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Paradisa Sukma
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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
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Analisis Perilaku Pengguna Sistem Informasi Akuntansi Oleh Umkm di Masa Pandemi (Studi Kasus Pada UMKM Se-Kota Mataram) Riani, Ni Putu Dera; Nurabiah
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 1 (2025): Jurnal Riset Mahasiswa Akuntansi, Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v5i1.1747

Abstract

This study aims to determine user behavior towards the acceptance of an accounting information system by micro, small and medium enterprises (MSMEs) during the pandemic in Mataram City, West Lombok. This type of research uses associative research with quantitative methods. This study uses primary data obtained directly by distributing questionnaires to MSMEs in Mataram City. Determination of the sample using the simple random sampling (SRS) technique with the criteria of MSME owners or employees in Mataram City who have used an accounting information system in the process of recording their business transactions, so that a total of 293 respondents were obtained. The data analysis tool used Partial Least Square (PLS). The results of this study indicate that performance expectance, effort expectance, social influence have a significant effect on user interest (behavioral intention). While facilitating conditions and user interest (behavioral intention) have a significant effect on user behavior (use behavior) of the accounting information system.
Pengaruh Profitabilitas, Likuiditas, Struktur Aset, Ukuran Perusahaan Dan Tingkat Pertumbuhan Terhadap Struktur Modal Yunia, Fira; Nurabiah
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 1 (2025): Jurnal Riset Mahasiswa Akuntansi, Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v5i1.1806

Abstract

This study aims to examine the effect of profitability, liquidity, company size, asset structure, and growth rate on capital structure. Profitability is measured by return on assets, liquidity is measured by the current ratio, company size is measured by the natural logarithm of total assets, asset structure is measured by the fixed asset ratio, and growth rate is measured by the growth ratio while capital structure is measured by the debt to equity ratio. This type of research is quantitative research. The research population is food and beverage companies listed on the Indonesia Stock Exchange (IDX). The sample in this study was obtained using the purposive sampling method, namely the selection of samples using predetermined criteria. Based on the purposive sampling method, 25 samples were obtained from 72 food and beverage companies listed on the Indonesia Stock Exchange during 2020 - 2023. The data analysis technique used is multiple linear regression analysis with the help of the SPSS program. Based on the results of data analysis and hypothesis testing, it can be concluded that the profitability variable has a positive effect on capital structure, liquidity has a negative effect on capital structure, asset structure has a positive effect on capital structure, company size does not affect capital structure, and growth rate does not significantly affect capital structure.
Pengaruh Leverage, Ukuran Perusahaan, dan Financial Distress terhadap Konservatisme Akuntansi Sektor Pertambangan Utami, Nurul Aulya Laily; Isnawati
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 1 (2025): Jurnal Riset Mahasiswa Akuntansi, Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v5i1.1808

Abstract

This study aims to analyze the effect of Leverage, company size, and Financial Distress on accounting conservatism in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. This research employs a quantitative method using secondary data from the annual financial statements of 81 companies, representing the population, and 31 companies as the sample, selected through purposive sampling. Data analysis was conducted using multiple linear regression with the assistance of STATA 17 software. The results show that Leverage has a significant negative effect on accounting conservatism, meaning that an increase in Leverage tends to decrease the application of accounting conservatism. Company size has no significant effect on accounting conservatism, although larger companies tend to apply higher conservatism, but this influence is not statistically significant. Financial Distress has a significant negative effect on accounting conservatism, indicating that companies experiencing financial difficulties tend to be less conservative in their financial reporting. The impact of this research contributes to a deeper understanding of the factors influencing accounting conservatism in the mining industry, and assists managers, investors, and creditors in making more informed decisions regarding financial reporting practices in the mining sector.
Kinerja Keuangan Perusahaan Entertainment Korea Selatan, Manakah yang Terbaik? Nispatussolihah; Hudaya, Robith
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 1 (2025): Jurnal Riset Mahasiswa Akuntansi, Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i2.1833

Abstract

The financial performance of South Korean entertainment companies amidst the great enthusiasm of the global community including Indonesia towards the Hallyu or Korean Wave phenomenon is an interesting to study. So, this study aims to analyze and compare the financial performance of several South Korean entertainment companies by measuring the liquidity, solvency, and profitability ratios of the company. This study is a descriptive study using a quantitative approach. The study was conducted using 4 South Korean entertainment companies with the highest market capitalization as research samples. Based on the results of the study, it can be concluded that financial performance when viewed based on the liquidity ratio can be sorted from the best to the lowest are JYP, HYBE, YG, and finally SM. Furthermore, based on the solvency ratio, the best is YG, then JYP, third SM, and finally HYBE. Then when viewed based on the profitability ratio, the best financial performance is owned by JYP, second YG, third SM, and HYBE in the last position. Overall, it can be seen that the best financial performance is owned by JYP Entertainment. Then YG Entertainment's financial performance shows quite good results. Meanwhile, SM Entertainment. and HYBE have less good financial conditions.
Pengaruh Kebijakan Dividen Terhadap Harga Saham Pada Sektor Perbankan Yang Terdaftar Di BEI Periode 2020-2024 Amara, Gusti Ayu Vidya; Isnawati
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 2 (2025): Jurnal Riset Mahasiswa Akuntansi, Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i2.1881

Abstract

This study was conducted to examine the effect of dividend policy on stock prices in the banking sector in Indonesia during the 2020-2024 period, amid economic uncertainty due to the COVID-19 pandemic. The purpose of this study is to determine whether dividend policy can affect stock prices, using signal theory which states that dividends serve as a positive signal to investors. This type of research is quantitative with a causal associative approach. The research sample consists of 60 banking companies listed on the Indonesia Stock Exchange and meets certain criteria. The data used is secondary data obtained from annual financial reports, stock prices, and company dividend information and the analysis technique used is simple linear regression. The results showed that the t test results showed a significance value of 0.000 <0.05, thus indicating that dividend policy has a significant effect on stock prices. This study shows that dividend policy acts as a positive signal received by the market and influences investment decisions. Banking companies should consider dividend policy carefully to increase investor confidence and support stock price stability, given the significant effect shown by dividend policy on stock prices in the capital market.
Analisis Penerapan Income Audit Dalam Meningkatkan Akurasi Laporan Keuangan: Studi Kasus Hotel Kini Villa Sumbawa Wijaya, Yuda Apriandi; Cahyaningtyas , Susi Retna; Kartikasari , Nungki
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 2 (2025): Jurnal Riset Mahasiswa Akuntansi, Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i2.1935

Abstract

Revenue is a critical component of financial reporting in hotels, particularly in small-scale hospitality businesses that are more vulnerable to recording errors and fraud. This study aims to analyze how the implementation of income audit can improve the accuracy of financial statements at Kini Villa Hotel Sumbawa. A descriptive qualitative approach was applied, with data collected through observation, in-depth interviews, and documentation. The findings indicate that prior to the implementation of income audit, various issues were identified such as duplicate transactions, recording omissions, and reconciliation discrepancies. After implementation, daily verifications, audits of discounts and refunds, and data reconciliations became more systematic and effective. Improved accuracy was also reflected in faster report preparation and enhanced financial transparency. The study concludes that income audit plays a vital role in strengthening internal control systems and enhancing the reliability of hotel financial information.
Analisis Kinerja Pemungutan Pajak Dan Restibusi Daerah Di Kabupaten Kabupaten Lombok Tengah Zikriani, Santun Wahyu; Nurabiah
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 2 (2025): Jurnal Riset Mahasiswa Akuntansi, Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i2.1969

Abstract

The purpose of this study is to analyze the level of success of regional tax and regional levy collection in the Central Lombok Regency Government. The type of research used in this study is the descriptive analysis method with a quantitative approach. This study took place or location at the Central Lombok Regency Financial and Asset Management Agency. The data obtained by the researcher is quantitative. Quantitative because it is a Report on Targets and Realization of Taxes and Levies for the Central Lombok Regency Government for 3 years with the period 2021-2023. The results of this study include the effectiveness or level of success of regional tax collection in Central Lombok Regency in general or overall for the last 3 years, namely 2021 - 2023, it can be concluded that its effectiveness is included in the ineffective criteria with an average level of tax success of 74.225. The effectiveness or level of success of regional levy collection in Central Lombok Regency in general or overall for the last 3 years, namely 2021-2023, it can be concluded that the average success of the levy is 59.41%.
Pengaruh Pengetahuan Investasi, Resiko Dan Return Terhadap Keputusan Investasi Pada Investor Pasar Modal di Nusa Tenggara Barat (Studi pada investor pasar modal di Nusa tenggara barat) Nurfitasari; Hudaya, Robith
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 2 (2025): Jurnal Riset Mahasiswa Akuntansi, Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i2.1974

Abstract

This study aims to analyze the influence of investment knowledge, risk knowledge and return knowledge. The population in this study were capital market investors in West Nusa Tenggara, with a sample in this study totaling 399 respondents dominated by students in West Nusa Tenggara. The sampling technique used was purposive sampling. The analysis method used in this study was SEM with the SmartPLS 4.0 application. The results of the study showed that investment knowledge had a positive and significant effect on investment decisions, risk knowledge had a positive and significant effect on investment decisions, return knowledge had a positive and significant effect on investment decisions on capital market investors in West Nusa Tenggara. The results of this study are expected to be a supporter or reference for universities because universities play a role in shaping the character of investors in students through investment materials obtained in lectures, so that students will have a confident mentality to start investing.
Analisis Laporan Keuangan UMKM Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (EMKM) (Studi Kasus Pada Isla Kuta Mandalika) Mayang, Baiq Nimas Ayu Widia Gusti; Sasanti, Elin Erlina
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 2 (2025): Jurnal Riset Mahasiswa Akuntansi, Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i2.1979

Abstract

This study aims to analyze the financial statements of Micro, Small, and Medium Enterprises (MSMEs) based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), focusing on a case study in Isla Kuta Mandalika. MSMEs play a significant role in the national economic process; however, they often face difficulties in preparing financial statements that comply with applicable accounting standards. The implementation of SAK EMKM is expected to improve the quality of financial statements, which in turn can support better decision-making for business owners and other stakeholders. From the research findings, it is concluded that the application of SAK EMKM is crucial for enhancing the transparency and accountability of MSME financial statements. Therefore, it is recommended that relevant parties, such as the government and educational institutions, provide more intensive social training regarding SAK EMKM to MSME actors. Thus, it is hoped that MSMEs in Isla Kuta Mandalika can improve the quality of their financial statements, ultimately supporting the growth and sustainability of their businesses.
Analisis Tingkat Kesehatan Bank Syariah Di Indonesia Wahyudi, Jihad; Bambang
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 2 (2025): Jurnal Riset Mahasiswa Akuntansi, Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i2.1998

Abstract

This study aims to examine the health level of Islamic banks in Indonesia. Profitability ratio is measured by operating expenses to operating income (BOPO), return on assets (ROA), and return on equity (ROE), Liquidity ratio is measured by cash ratio and financing to deposit ratio (FDR), solvency ratio is measured by capital adequacy ratio (CAR). This type of research is descriptive quantitative. The research population is Islamic banks listed on the Indonesia Stock Exchange (IDX). The sample of this study was obtained using purposive sampling method, which is a sample selection method using certain criteria. Based on the purposive sampling method, 4 samples were obtained from a total of 4 Islamic banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2022-2024. The data analysis technique used is ratio calculation using the Microsoft Excel 2010 program. Based on the results of testing and calculations, it was found that 1 out of a total of 4 companies was considered unhealthy in the BOPO method. 2 out of 4 companies are declared unhealthy in the ROA calculation method. The four samples are declared unhealthy in the ROE calculation method. The four samples are declared healthy in the cash ratio calculation method. 2 out of 4 companies are declared unhealthy in the FDR calculation method. All four samples are declared healthy in the CAR method.

Page 19 of 23 | Total Record : 223

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