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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 Rasio Profitabilitas, Rasio Aktivitas Dan Rasio Leverage Terhadap Opini Audit Going Concern Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Dinul Qayyim; Fitriyah, Nur
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.v5i1.1719

Abstract

This research aims to analyze the influence of profitability ratios, activity ratios and leverage ratios on going concern audit opinions on companies listed on the Indonesia Stock Exchange (BEI). Going concern is an important aspect of an audit that reflects the company's ability to maintain its business continuity. Auditors consider various financial factors before providing a going concern audit opinion, including the company's profitability, activity and leverage. The research method used is quantitative analysis with secondary data obtained from the financial reports of coal mining sector companies listed on the IDX for the 2020-2023 period. Data analysis was carried out using descriptive statistical tests to test the influence of independent variables on going concern audit opinion. The research results show that profitability ratios as measured by GPM, NPM, ROA and ROE have a negative effect on the acceptance of going concern audit opinions. The activity ratio as measured by ITO, ART, ATO has a negative influence on going concern audit opinion, which means that the higher the company's effectiveness in managing its assets, the smaller the possibility of getting a going concern audit opinion. Meanwhile, the leverage ratio as measured by DER, DAR has a significant influence on going concern audit opinions, indicating that companies with a high level of leverage are more at risk of getting this opinion.
Analisis Faktor - Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Untuk Berkarir Menjadi Akuntan Berpraktik: Studi Kasus Mahasiswa Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram Nurqomariatun; Sasanti, Elin Erlina; Isnaini, Zuhrotul
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.v5i1.1811

Abstract

This study aims to examine the influence of the perception of accounting students at the Faculty of Economics and Business, University of Mataram on the interest in becoming a practicing accountant. The variables used in this study are job market considerations, self-efficacy, and subjective norms. The sample in this study was determined using purposive sampling techniques and questionnaire distribution with a total of 67 respondents. Statistical data analysis uses multiple regression analysis techniques using the SPSS version 25 application. The results of this study show that the variables of job market considerations, self-efficacy, and subjective norms have a positive and significant effect on the interest in becoming a practicing accountant.
Pengaruh Literasi Keuangan Dan Kepribadian Wirausaha Terhadap Kinerja Manajerial pada UMKM Di Sukarara Lombok Tengah Saupiati, Intan artika; Indriani, Eni
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 4 (2025): Jurnal Riset Mahasiswa Akuntansi, Desember 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v5i4.1876

Abstract

This study aims to analyze the influence of financial literacy and entrepreneurial personality on the managerial performance of MSME actors in Sukarara Village, Central Lombok. A quantitative approach was employed using multiple linear regression analysis. The sample consisted of 32 MSME actors selected through purposive sampling. The results indicate that partially, financial literacy has a positive and significant effect on managerial performance, while entrepreneurial personality shows no significant effect. Simultaneously, both variables do not significantly affect managerial performance, with an adjusted R² of 9.5%. This suggests that other factors play a more dominant role in influencing managerial performance. The study recommends continuous improvement in financial literacy and a holistic approach including external variables such as market access and technology to comprehensively enhance MSME managerial performance.
Sustainability Bisnis Cafe di Kota Mataram: Persfektif Pelanggan (Studi Kasus Pada Acibara Coffee) Winoto, Muhammad Bimo; Isnawati
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 4 (2025): Jurnal Riset Mahasiswa Akuntansi, Desember 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v5i4.1920

Abstract

This study aims to analyze the implementation of business sustainability at Acibara Coffee in Mataram City from a customer perspective. The method used is descriptive qualitative with observation, interview, and documentation techniques. The informants of this study are customers. The results of the study indicate that Acibara Coffee remains optimistic and sustainable in the coming years when viewed from a customer perspective. Overall, the business sustainability implemented by Acibara is considered capable of strengthening customer loyalty and business competitiveness in a sustainable manner. Overall, the business sustainability implemented by Acibara is considered capable of strengthening customer loyalty and business competitiveness in a sustainable manner.
Analisis Penggunaan Metode Altman Z-Score Dalam Memrediksi Financial Distress Pada Perusahaan Manufaktur Sub Sektor Otomotif Dan Komponen Yang Terdaftar di BEI Tahun 2018-2020 Palahiah; Nurabiah
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 4 (2025): Jurnal Riset Mahasiswa Akuntansi, Desember 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v5i4.1977

Abstract

The purpose of this study is to determine the level of financial distress in automotive and component sub-sector manufacturing companies listed on the IDX in 2018-2020 using the Altman Z-Score model. The type of research used in this study is quantitative descriptive research. Sampling in this study used the purposive sampling method, which is a method carried out by collecting population data based on certain criteria. The total sample was 24 observers. The results of the study showed that of the eight companies analyzed, there were two companies in financial distress, four companies in the safe zone category, while the other two companies were in the gray area. The Covid-19 pandemic that occurred in 2020 had a significant impact on the eight companies, this affected the company in obtaining profits and resulted in a decrease in the Z-Score value of the eight companies, which means that the financial performance in that year decreased from the previous year.
Pengaruh Modal Dan Umur Usaha Terhadap Pendapatan Umkm Di Kota Mataram Yanti, Ni Wayan Ayu Yusvika; Effendy, Lukman; Astuti, Widia
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 4 (2025): Jurnal Riset Mahasiswa Akuntansi, Desember 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v5i4.2131

Abstract

This study examines the effect of capital and business age on MSMEs income in Mataram City. Capital and business age are important factors that are thought to be able to determine the level of income of MSME actors. This study was conducted on 100 MSME actors in Mataram City using a quantitative approach and multiple linear regression methods as analysis tools. The results of the study indicate that capital and business age have a significant and positive effect on MSME income. This means that the greater the capital owned by MSME actors, the greater the income that can be obtained and the longer a business is run, the higher the income generated due to increased experience and business efficiency. This finding strengthens the theory of production which states that capital and skills (in this case represented by business age) are important factors in creating economic output. The implications of this study provide a warning signal that in order to increase income, MSME actors must pay attention to the availability of sufficient capital and long-term business sustainability. Local governments and related agencies are also advised to provide ongoing financing and training support as a form of more effective and sustainable MSMEs empowerment.
Prinsip Akuntabilitas, Transparansi Dan Value For Money Dalam Pengelolaan Keuangan Pada Masjid: (Studi Kasus Pada Masjid Baitul Gafur di Lingkungan Gebang) Jannah, Siti Raodatul; Fitriyah, Nur; Lenap, Indria Puspitasari
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 4 (2025): Jurnal Riset Mahasiswa Akuntansi, Desember 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v5i4.2132

Abstract

This study aims to determine the application of the principles of accountability, transparency and value for money in financial management at the Baitul Gafur Mosque. The research method used is a qualitative approach with descriptive analysis. Data collection techniques through observation, interviews and documentation. The informants of this study were the Mosque Takmir, Mosque Treasurer, Head of the Dakwah/Worship and Education Division of the Mosque and 3 Mosque Congregations. The results of the study indicate that accountability in the financial management of the Baitul Gafur Mosque has been running well, although financial records are still simple and not in accordance with the ISAK 35 guidelines. Transparency is attempted through openness of information, publication of financial reports verbally every Friday prayer and provision of clear information regarding income and expenditure of funds. However, there are still notes regarding the lack of detailed information regarding expenditure of funds. Value for money shows significant improvements in economics, from less economical in 2020 to very economical in 2022 and 2023. Efficiency in generating income tends to increase, and effectiveness in achieving income targets shows a dramatic increase in 2022 and 2023. The financial management of the Baitul Gafur Mosque is still carried out using a simple recording method, namely cash receipts and disbursements by the administrators because it is considered sufficient and does not confuse the administrators in categorizing each existing transaction.
Analisis Perbandingan Rasio Keuangan Untuk Menilai Kinerja Keuangan Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2020 – 2024 Lestari, Dwi Tri Okta Meliana; Sasanti, Elin Erlina; Isnaini, Zuhrotul
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 4 (2025): Jurnal Riset Mahasiswa Akuntansi, Desember 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v5i4.2229

Abstract

This study aims to analyze and compare the financial performance of food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research uses a descriptive quantitative approach with secondary data obtained from the companies’ annual financial reports. The population in this study includes all food and beverage sub-sector companies, while the sample was selected using purposive sampling based on specific criteria, namely companies that consistently published financial reports over five years and did not experience consecutive losses. The data analysis method used is financial ratio analysis, consisting of liquidity, solvability, activity, and profitability ratios. The analysis was conducted using a time series approach to observe changes over time, and a cross-sectional approach to compare performance among companies in the same period. The results of the study indicate that, in general, the financial performance of the companies is in relatively good condition, as reflected in stable liquidity and profitability ratios. However, some companies recorded extremely high or negative ratios, particularly in profitability, which may require further review of the data or financial conditions of the companies involved.
Pengaruh Digital Lifestyle, Kecerdasan Moral, Dan Pendidikan Etika Bisnis Terhadap Persepsi Etis Mahasiwa FEB UISU Cindi Selvia, Cindi Selvia; Nasma Tia Miswari, Nasma Tia Miswari; Fellah Nadira, Fellah Nadira; Prihatin Saskia, Prihatin Saskia; Mas’ut
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 4 (2025): Jurnal Riset Mahasiswa Akuntansi, Desember 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v5i4.2248

Abstract

This study examines the impact of digital lifestyle, moral intelligence, and business ethics education on students' perceptions of ethics at the Faculty of Economics and Business, UISU. A sample of 60 participants represented the entire population. Research data were collected through a survey distributed using purposive sampling techniques. The statistical techniques used include classical assumption tests, multiple linear regression, validity analysis, and hypothesis testing, and the data were processed using the SPSS 20 statistical program. The results of the study indicate that digital lifestyle has a significant influence on students' ethical perceptions. Meanwhile, moral intelligence and business ethics education do not have a significant influence on students' ethical perceptions. These findings indicate that digital lifestyle is an important factor shaping students' ethical perceptions in the modern era, while moral intelligence and business ethics education require more effective approaches to have a significant impact on the ethical development of FEB students at the University of Islam Sumatera Utara.
Analisis Pengakuan Pendapatan Klaim BPJS Kesehatan Di Rumah Sakit Universitas Mataram Aulia, Linda Aulia; Bambang
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 4 (2025): Jurnal Riset Mahasiswa Akuntansi, Desember 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v5i4.2251

Abstract

This study aims to analyze the revenue recognition process of BPJS Kesehatan claims at Mataram University Hospital, a government work unit applying Government Accounting Standards (SAP) based on the cash toward accrual basis. The research employed a descriptive quantitative approach, using documentation, interviews, and an analysis of claim reports from January 2025. Findings reveal a negative discrepancy of Rp 181,634,816 between the hospital's submitted claims and those approved by BPJS, with 11.9% of total claims still in pending status. Most discrepancies occurred in outpatient services due to coding errors, incomplete documentation, and limitations in the hospital’s information system. While revenue recognition has been carried out in accordance withSAP principles, the implementation faces administrative and technical challenges that impact cash flow and the accuracy of financial reporting. This study recommends strengthening internal verification systems, enhancing human resource capacity, and integrating hospital information systems to ensure a more efficient and accountable claim process, supporting financial sustainability and continuous healthcare service delivery.

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