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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 Strategi Rantai Nilai (Value Chain) Untuk Keunggulan Kompetitif Melalui Pendekatan Manajemen Biaya Rahmah, Novia Hidayatul; Animah; Zuhrotul Isnaini
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.v4i3.2127

Abstract

This study aims to determine the effect of value chain and cost management on competitive advantage at Rosa Catering. To support this research, of course, accurate and precise data is needed, so that the discussion and data are in accordance with what is in the field. The place used as the object of research is Rosa Catering which is located on Jalan Palapa II Karang Tapen, Cakranegara, West Nusa Tenggara. This research is a quantitative study with a descriptive approach. The results of the study indicate that the application of the value chain has a positive effect on the company's competitive advantage. Rosa Catering only relies on one place of business as the object of research and may not be generalized to the entire population of catering businesses due to differences in characteristics and conditions between businesses. The results of further research are expected to expand more diverse samples in various types of catering businesses, both small, medium, and large scale, as well as in various geographic locations.
Pengaruh Akuntabilitas, Transparansi Dan Pengawasan Terhadap Kinerja Pengelolaan Dana Bantuan Operasional Satuan Pendidikan (BOSP) Pada SDN Kecamatan Batukliang Kabupaten Lombok Tengah Maolina Amelya Rosa; Martiningsih, Rr. Sri Pancawati
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.v4i3.2139

Abstract

This study aims to analyze the influence of accountability, transparency, and supervision on the performance of the management of the Operational Assistance Fund for Education Units (BOSP) at Public Elementary Schools (SDN) in Batukliang District, Central Lombok Regency. Problems in the management of BOSP funds that are often found include lack of information transparency, inaccurate reporting, and weak supervision in their use. This study uses a quantitative approach with data collection techniques through distributing questionnaires to respondents involved in the management of BOSP funds, such as principals, treasurers, and school committees. The data obtained were analyzed using multiple linear regression to test the effect of each independent variable on the dependent variable. The results of the study indicate that accountability and supervision have a positive and significant effect on the performance of BOSP fund management, while transparency has a negative and insignificant effect on the performance of BOSP fund management. This finding emphasizes the importance of implementing good governance principles in the management of education funds in order to increase the effectiveness and efficiency of the implementation of the BOSP program at the elementary education unit level.
Pengukuran Kinerja Pemerintah Daerah Kota Mataram (Studi Kasus Pada Bagian Hukum Sekretariat Daerah Kota Mataram) Waladina, Faras; Lestari, Baiq Anggun Hilendri; Astuti, Widia
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.v4i3.2145

Abstract

This research aims to describe the performance of the Legal Section of the Mataram City Regional Secretariat in 2024. The tool used to measure the performance of the Legal Section is the Performance Blueprint, which is a combination of a logic model and Friedman’s four-quadrant approach. The research approach is qualitative descriptive. Data collection techniques include document analysis and interviews with informants, namely Junior Legal Analyst, Assistant Expenditure Treasurer of the Legal Section, Legislative Drafting Officer, and Service Staff. The results of this study indicate that 50% of the performance produced by the Legal Section of the Mataram City Regional Secretariat in 2024 falls into quadrant 4, meaning it is oriented towards the quantity of efforts with a budget of Rp217,349,691.00. The remaining 50% of the performance of the Legal Division in 2024 is in quadrant 3, which means it is oriented towards the quantity of impact with a budget of Rp642,009,470.00. As a result, the performance of the Legal Section of the Mataram City Regional Secretariat in 2024 produces outcomes that are balanced between service orientation and community or societal orientation. This is due to the presence of coercive isomorphism in the form of regulations governing the work implementation of the Legal Section of the Mataram City Regional Secretariat and normative isomorphism in the form of education and training provided by the government to several employees of the Legal Section.
Apakah Pengendalian Internal Penting? Menilai Perannya Dalam Mengamankan Integritas Pendapatan Pasien BPJS Di RSIA Permata Hati Mataram Wati, Cinta; Lariska, Auliana; Prasetia, Ade; Fitriah, Nur
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.v4i3.2174

Abstract

This study aims to analyze the importance of internal control in securing the integrity of BPJS patient income at Permata Hati Mataram Mother and Child Hospital. The method used is a qualitative approach with a descriptive study type, through data collection techniques in the form of interviews, participant observation, and documentation. The results showed that internal control in the hospital had included separation of work functions, tiered verification, and fairly good internal coordination. However, there are still obstacles in technical aspects such as errors in the E-Claim system and document mismatches that cause pending or failed claims. This condition has an impact on delayed revenue and an increase in uncollectible receivables. Thus, internal control proves to play an important role in maintaining the financial integrity of hospitals that depend on revenue from BPJS Kesehatan.
Pengendalian Internal Pengelolaan Retribusi Objek Wisata pada Dinas Pariwisata Kabupaten Lombok Tengah Wali, Fahrul Imam Kasimpa; Pusparini, Herlina; Lenap, Indria Puspitasari
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.v4i3.2193

Abstract

This study aims to analyze the implementation of the internal control system in the management of tourist attraction levies in the Tourism Office of Central Lombok Regency and to assess its compliance with Government Regulation No. 60 of 2008 concerning the Government Internal Control System. The research method used is descriptive with a qualitative approach, with data collection techniques through interviews, observations, and documentation. The informants in this study were the Head of Finance, Head of Development, and Assistant Treasurer of Revenue. The results of the study indicate that the implementation of internal control of tourism retribution management has covered several aspects of the government's internal control system, such as the control environment, risk assessment, control activities, information and communication, and monitoring. However, there are still several obstacles, such as less than optimal internal monitoring, and limited information technology resources. This study concludes that although the internal control system has been implemented, it is not fully in accordance with PP No. 60 of 2008. Therefore, improvements are needed in strengthening the control structure, increasing human resource capacity, and utilizing technology to improve accountability and transparency in the management of tourist attraction levies.
Pengaruh Corporate Social Responsibility (CSR) Terhadap Citra Perusahaan PT. PLN (Persero) Di Kota Medan Pada Awal Tahun 2025 Adinda; Damanik, Cindy Tasya; Siregar, Wulandari; Mas'ut; Ramadhani, Nu rika
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.v4i3.2201

Abstract

This study examines how Corporate Social Responsibility (CSR) affects the perception of PT. PLN (Persero) in Medan City in early 2025. Secondary data collection (literature 2017–2025) and primary data through 60 respondents in the CSR beneficiary community by applying a quantitative approach. With data analysis carried out by applying multiple linear regression with SPSS V20. The findings from the validity and reliability tests indicate that the instrument is valid (R count is greater than R table 0.2542) and reliable (Cronbach Alpha is greater than 0.60). In addition, the multicollinearity and normality tests are met. Heteroscedasticity tests do not occur; however, the partial T test shows that economic responsibility (H1) and social responsibility (H2) do not have a significant impact on the company's image partially; on the contrary, the F test shows that economic responsibility and social responsibility have a positive and meaningful impact on the company's image simultaneously. Thus, PT. PLN (Persero) can be improved by implementing both responsibilities simultaneously.
Analisis Perbedaan Tarif Pelayanan Rumah Sakit Dengan Tarif INA-CBGs Pada Rsia Permata Hati Lotim Lauza Agisni Zahara; Baiq Ulaya Fitriani; Bambang
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.v4i3.2211

Abstract

This study aims to analyze the magnitude and characteristics of the difference between the actual rates for delivery services and the INA-CBG's tariffs at RSIA Permata Hati in East Lombok. It also seeks to identify the factors causing these tariff differences and problematic BPJS receivables, evaluate the hospital's claims and receivables management efforts, and analyze the practical application of SAK EP (Private Entity Accounting Standards), particularly Chapter 23 concerning Revenue from Contracts with Customers, Chapter 4 concerning the Statement of Financial Position, and concerning management of BPJS receivables. The research employs a case study approach with both quantitative and qualitative methods, using delivery service claims data from February to December 2024. The findings indicate that the majority of claims result in a negative difference, where the hospital's actual costs exceed the INA-CBG's tariffs. The primary contributing factors include incomplete documentation, non-compliance of medical procedures with standards, and diagnostic inaccuracies. RSIA Permata Hati has undertaken various measures to improve its claims management and has begun implementing SAK EP, though it faces challenges in estimating the allowance for credit losses for the complex BPJS receivables.
Pengaruh Green Marketing dan Corporate Social Responbility terhadap Keputusan Pembelian (Studi kasus : Produk Wardah Beauty) Siti khodijah; Mas'ut; Dinda thalia sabila; Nita Azhari Simanjuntak
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.v4i2.2215

Abstract

The phenomenon of global warming encourages society and producers to pay more attention to environmental aspects, including in the cosmetics industry. Consumers are now increasingly aware of the importance of choosing environmentally friendly products, thus encouraging companies to use Green Marketing and Corporate Social Responsibility (CSR) strategies. This study aims to determine the effect of Green Marketing and CSR on purchasing decisions for Wardah products in Medan City. This study uses an associative quantitative method with a sample of 50 Wardah product users. Data were collected through questionnaires and analyzed using SPSS V20, including validity tests, reliability, classical assumptions, multiple linear regression, F test, t test, and coefficient of determination. The results of the study indicate that Green Marketing and CSR simultaneously and partially have a positive and significant effect on purchasing decisions.
Analisis Atas Pelaporan SPT PPH Pasal 21 Klien Pada Perusahaan Konsultan XYZ Davina, Nazwa; Fatimah, Sukma; Lenap, Indria Puspitasari; Putri, Sarina Adila
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.v4i3.2263

Abstract

This study aims to analyze the reporting of Income Tax (PPh) Article 21 Notification Letters (SPT) of clients at XYZ consulting company. This research is descriptive with a qualitative approach. Three informants participated in the study namely, tax staff, marketing managers, and accounting staff at consulting firm XYZ. The results of the study indicate that the reporting mechanism of XYZ consulting company is in accordance with tax reporting procedures. The main obstacles faced are delays in receiving data from clients and technical difficulties in accessing the DJP Online system. Mitigation efforts are carried out through intensive communication with clients and technical assistance. Despite facing various technical and administrative obstacles, tax reporting for both companies and individuals is always carried out on time, in accordance with the deadlines set by the DJP. This is an important commitment maintained by the consultant team to maintain client compliance and trust.
Analisis Tingkat Literasi Keuangan Mahasiswa Fakultas Ekonomi Dan Bisnis Universitas Mataram Dalam Perspektif Keuangan Islam Yolanda, Arnetta; Atikah, Siti; Lenap, Indria Puspitasari
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.v4i3.2403

Abstract

This study aims to identify the level of Islamic financial literacy among students of the Faculty of Economics and Business at the University of Mataram. University students are an important part of society who are expected to possess sound financial literacy, especially since college is a critical period when they begin to live independently and manage their finances without direct parental supervision. The research employs descriptive statistical methods to provide a general overview of the data obtained from respondents regarding their basic knowledge of Islamic finance. The analysis results show that the average student score is below 60%, indicating a very low level of Islamic financial literacy. Beyond knowledge, the findings also reveal that students lack the attitudes, social motivation, and intention to apply Islamic financial literacy in their daily lives. Their ability to manage finances, such as planning for emergency funds, is also relatively low. This condition highlights the need to improve students’ knowledge and understanding so they can manage their finances wisely in accordance with Islamic principles.

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