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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 Pengaruh Kinerja Keuangan dan Corporate Social Responsibility (Csr) Terhadap Nilai Perusahaan Pertambangan Selama Covid-19 Tahun 2020-2021 Dwi Anggara Ristami; Lukman Efendy; 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.v4i2.2020

Abstract

This study aims to analyze the effect of financial performance proxied by Return On Assets (ROA), Return On Equity (ROE), and Net Profit Margin (NPM) on the value of mining sector companies listed on the Indonesia Stock Exchange (IDX) during the Covid-19 pandemic in 2020, 2021, and 2022. The number of samples in this study is 37 companies.. The data analysis technique used multiple linear regression with the help of the SPSS version 27 application. The results of the study showed that ROA had a significant effect on company value, which means that the efficiency of using company assets in generating profits can increase company value. ROE also had a significant effect on company value, indicating that return on equity is an important consideration for investors. NPM also has a significant effect on company value, which means that the company’s efficiency in managing costs and generating profits from sales and increasing investor confidence can increase the company’s value. Based on these results, it is concluded that financial performance is an important factor in influencing company value, especially in the midst of economic uncertainty such as the Covid-19 pandemic.
Pengaruh Profitabilitas, Likuiditas, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Makanan dan Minuman Ulfa, Meliyana; Effendy, Lukman
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.v4i2.2060

Abstract

In recent years, the company value within Indonesia’s food and beverage sub-sector has shown noticeable fluctuations, especially in the aftermath of the COVID-19 pandemic. This volatility presents an interesting area of study, as company value reflects how investors perceive a firm’s performance and future prospects. This research aims to examine the influence of profitability, liquidity, and firm size on company value, focusing on food and beverage companies listed on the Indonesia Stock Exchange during the 2020– 2023 period. Using a quantitative approach with multiple linear regression analysis, the study finds that profitability and firm size have a positive and significant impact on company value. In contrast, liquidity has a significant negative effect. These findings suggest that efficient financial management and an optimal business scale play an important role in enhancing investor confidence and, consequently, company value.
Pengaruh Economic Value Added, Market Value Added, dan Likuiditas Terhadap Return Saham Pada Perusahaan Yang Tergabung Dalam LQ45 Di BEI Kusnandar, Mulya Hadi; Atikah, Siti
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.v4i2.2072

Abstract

This study aims to analyze the effect of Economic Value Added (EVA), Market Value Added (MVA), and liquidity on stock returns at the companies incorporated in the LQ45 index on the Indonesia Stock Exchange (IDX). This research uses a quantitative approach with an explanatory method. The data used is secondary data from the company's annual financial statements for the 2021-2023 period. Samples were selected using purposive sampling method with the criteria that companies are consistently listed in LQ45, have complete financial reports, and record net income during the study period. Based on these criteria, 28 companies were obtained as samples. Data analysis was carried out with multiple linear regression, determination test (R²), model feasibility test (F test), and hypothesis testing (t test). The results showed that EVA, MVA, and liquidity have not been able to explain stock returns based on the feasibility of the model used. However, based on the results of hypothesis testing, only EVA has a positive and significant effect on stock returns, while MVA and liquidity do not show a significant effect. These findings suggest that investors consider economic value creation (EVA) more than market value and liquidity factors in making investment decisions. This study provides a theoretical contribution regarding the importance of EVA as a predictive indicator of stock returns, as well as providing practical implications for investors in developing a corporate value-based investment strategy.
Pengaruh E-Payment Dan Literasi Digital Terhadap Penjualan UMKM Di Kota Mataram (Studi Kasus Coffeeshop) Serena, Baiq Serena Diva Sabatini; Animah; Priyambodo, Victoria Kusumaningtyas
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.v5i1.2111

Abstract

This study aims to analyze the effect of e-payment and digital literacy on sales in MSMEs, especially coffeeshops. The rapid development of information and communication technology, especially in the digital payment sector, encourages MSMEs to adapt in order to remain competitive. By integrating an electronic payment system (e-payment), MSME coffeeshop actors can facilitate transactions and increase operational efficiency. On the other hand, adequate digital literacy in business actors also plays an important role in utilizing technology optimally, both in product marketing and business management. This research method uses a quantitative approach by distributing questionnaires to coffeeshop owners, managers and employees as respondents. Data were collected through questionnaires and analyzed using multiple linear regression. The results of the study indicate that both e-payment and digital literacy have a significant influence on increasing sales of MSME coffeeshops. E-payment provides convenience for consumers and speeds up transactions, while digital literacy allows managers to be more effective in using online platforms for marketing and interaction with consumers. This study suggests that MSME coffeeshops improve their understanding and use of digital technology to maximize their sales potential.
Activity Based Costing (ABC) Method Dalam Menentukan Tarif Layanan Rawat Inap pada RSUD Provinsi NTB Saputri, Depiana; Animah; Astuti, Widia
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

Abstract

This study aims to calculate and compare inpatient service rates at the RSUD Provinsi NTB using the Activity Based Costing (ABC) method and the rates established under Peraturan Gubernur No. 48 of 2015. The type of research employed is field research using a descriptive analysis method with a quantitative approach. The results indicate that there is a difference between the inpatient service rates calculated using the ABC method and those currently applied by the hospital. The ABC method produces rates that more accurately reflect the actual consumption of resources by each class of inpatient care. Therefore, the ABC method can serve as a more appropriate alternative for determining hospital service rates to achieve greater cost efficiency and transparency.
Analisis Pengendalian Persediaan Pada Hotel X Di Senggigi Lombok Putriasih, Ni Putu Swasthyas; Yunita Putri, I Gusti Ayu; Rizki, Novia
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.v4i2.2198

Abstract

This study aims to analyze the inventory control process at Hotel X, a five-star hotel in the Senggigi tourist area, West Lombok. This study uses a qualitative approach to determine the role of receiving in the procedure of receiving, issuing goods and managing inventory in the warehouse in supporting the operations of Hotel X. Data in this study were collected through field observations andinterviews with related parties at the hotel, especially the receiving department. The results of the study indicate that Hotel X applies the Economic Order Quantity (EOQ) method to minimize storage costs and avoid excess or shortage of inventory and uses stewardship theory to provide an initial understanding of the process of incoming and outgoing goods in the warehouse. Inventory controlis carried out in a coordinated manner starting from the receiving, purchasing, to the upper management level, and uses a bin card recording system and the Power Pro application to support the accuracy of stock data. Inventory grouping is carried out based on departments such as food & beverage, housekeeping, and engineering to increase efficiency. The control system implementedhas proven effective in maintaining smooth hotel operations and supporting optimal guest service.
Mekanisme Transformasi Digital Dalam Proses Lelang: Komparasi Antara Sistem Lelang Konvensional Dan Sistem Lelang Elektronik Pada Kantor Pelayanan Kekayaan Negara Dan Lelang (KPKNL) Kota Mataram Ikhram, Orysa Sativa; Priyambodo, Victoria Kusumaningtyas
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.v4i2.2219

Abstract

Digital transformation has become a major focus in improving efficiency and transparency in various aspects of public administration, including the auction process. In the Mataram City State Asset and Auction Service Office (KPKNL), the use of conventional systems has long been the main method in organizing auctions. However, with the development of technology, electronic systems have begun to be introduced to assist or complement conventional systems. This study aims to see the mechanism of digital transformation in the auction process where conventional and electronic systems are used simultaneously in the Mataram City State Asset and Auction Service Office (KPKNL). The author uses a comparative method to evaluate the differences in terms of speed, transparency, and accuracy between the two systems. Conventional systems that involve paper-based auction processes and direct interaction often face challenges related to speed and the risk of human error. In contrast, electronic systems offer advantages in terms of automation, accessibility, and reduced potential for fraud. The results of this study are expected to provide useful insights for government agencies and related institutions in designing policies that support more effective digital transformation in the auction process, especially in the Mataram City State Asset and Auction Service Office (KPKNL).
Analisis Perilaku Biaya Mahasiswa (Studi Kasus Pada Mahasiswa Akuntansi Universitas Mataram) Perwangsa, Baiq Hera Yulanda; Fikri, M. Ali; Suryantara , Adithya Bayu
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 3 (2025): Jurnal Riset Mahasiswa Akuntansi, September 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.1301

Abstract

The purpose of this study is to analyze the allocation of costs spent by a student for his needs through an accounting perspective. The benefit of this study is so that each individual can overcome life problems, which are mostly related to material or resources. When individuals are faced with various offers from the surrounding environment, they must be able to react by determining the profit and loss through cost analysis in order to survive. This study uses a questionnaire method in collecting data and grouping it into two parts, namely early semester students (1-6) and final semester students (7>, or students who are writing their thesis). The results of the analysis of the cost grouping can be seen that the cost behavior incurred by group I is the same as the general cost behavior (namely other costs, tuition fees, and entertainment costs), except for the final semester group 7> (group II), namely the cost behavior is somewhat different, where they tend to spend more entertainment money than tuition fees.
Analisis Kinerja Perusahaan Pertambangan Sub-Sektor Batu Bara Yang Terdaftar di Bursa Efek Indonesia (BEI) Pasca Perang Tarif (Trade War) Berdasarkan Laporan Tahunan Periode 2022-2024 Yajid, Muh. Hasrul Yajid Baihaqi; Sasanti, Elin
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 3 (2025): Jurnal Riset Mahasiswa Akuntansi, September 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.2015

Abstract

This study aims to analyze and compare the financial performance of coal sub-sector mining companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period, following the trade war between the United States and China. The conflict has triggered global economic uncertainty, affecting trade sectors, including the mining industry. This research employs a descriptive quantitative approach using secondary data from the annual reports of five coal mining companies : PT Bukit Asam Tbk, PT Adaro Energy Indonesia Tbk, PT Indo Tambangraya Megah Tbk, PT Bayan Resources Tbk, dan PT Bumi Resources Tbk. Financial performance was assessed using Current Ratio, Debt to Equity Ratio (DER), and Return on Equity (ROE). The results show that PT Indo Tambangraya Megah Tbk and PT Adaro Energy Indonesia Tbk demonstrated high levels of liquidity and solvency, while PT Bayan Resources Tbk recorded the highest profitability performance. Conversely, PT Bumi Resources Tbk exhibited the weakest financial position. This study provides valuable insights for investors and corporate management in formulating resilient financial strategies amid global economic pressures.
Reaksi Pasar Modal Terhadap Perisitiwa Penetapan Tersangka Baru Korupsi Tambang Timah PT. Tins (Studi Kasus Pada Saham Perusahaan Pertambangan) Al-Kautsar, Ziyad; Hudaya, Robith
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 3 (2025): Jurnal Riset Mahasiswa Akuntansi, September 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.2064

Abstract

This study aims to test and explain whether there is a capital market reaction to the announcement of the stipulation of a new suspect in tin mining corruption in the mining sector on the Indonesia Stock Exchange (IDX) for 2024. This study has a population of 74 companies engaged in mining, And there are also 61 company samples with an observation period of 15 days. This study uses a quantitative approach using an event study which is a special method for analyzing certain events that are believed to have an impact or reaction. The focus of this study is to see the reactions indicated by changes in Average Abnormal Return and Trading Volume Activity using the One Sample Kolmogorov-Smirnov test to conduct a normality test and paired sample T-test if the data has been normally distributed. Then use the Wilcoxon Signed Rank Test test if the data is not normally distributed. The results of this study indicate that there is no average abnormal return but has a significant average trade volume of activity before and after the announcement of the stipulation of new suspects in the corruption of PT. Tin (tins). This research contributes to seeing how the capital market responds to the announcement of the new suspect PT. Tin (tins), as well as the extent to which this event affects investors through abnormal return and trading volume activity.

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