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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 Kinerja Keuangan Menggunakan Dupont System Rosdiana, Baiq Mia; Husnaini, Wahidatul
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.v5i4.2394

Abstract

The Du Pont system is a comprehensive analysis that covers all activities and profit margins on sales to show the ratios that influence each other in determining the profitability of assets in which there are several financial ratios used in this study including Net Profit Margin, Total Asset Turn Over, Return On Investment, Equity multiplier, and Return on equity. This study was conducted to determine how effective the company is in managing the company's financial performance. This study aims to determine the financial performance of the company PT. Indosat Tbk and PT. Telkom (Persero) Tbk in 2020-2024 which is measured using the Du Pont system method. The approach used is comparative descriptive with secondary data obtained from the company's annual financial reports. The population in this study is PT. Indosat Tbk and PT Telkom (Persero) Tbk. The results of this study indicate that the company's financial performance measured using the Du Pont system, PT Indosat Tbk is better than PT Telkom (Persero) Tbk which can be seen from the value of return on investment and return on equity value.
Analisis Sistem Pengendalian Internal Atas Persediaan Barang Dagang Pada PD. Indah Permai Group Somendari, Ni Nengah Wulan; Suryantara, Adhitya Bayu
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.v5i4.2399

Abstract

This study aims to analyze the internal system over merchandise inventory at PD. Indah Permai Group using the COSO (Committee of Sponsoring Organizations) framework. The research employed a qualitative descriptive approach with data collected thorugh observation, interviews, questionnaires, and documentation. The assessment focused on the five main components of the COSO framework. The result show that the internal control system at PD. Indah Permai Group is categorized as highly effective, with an overall score of 89,3%. However, some weaknesses were identified, such as the absence of an independent audit committee and the end to improve information systems and interdepartmental coordination. Strengthening these aspects is expected to enhance the sustainability and effectiveness of internal control in supporting operational efficiency and achieving organizational goals.
Analisis Keputusan Generasi Z Dalam Penggunaan Pembayaran E-Wallet Ditinjau Dari Perspektif Akuntansi Keperilakuan Aryani, Intan Syahaliza
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.v5i4.2554

Abstract

This study aims to analyze the financial behavior of Generation Z in using e-wallets from a Behavioral Accounting perspective. The approach used is descriptive qualitative to describe in depth the factors of user behavior. The respondents of this study were 60 active Generation Z students of Mataram University, obtained through a non-probability sampling technique with an incidental sampling approach. Data were collected through an online questionnaire containing indicators of ease of use (perceived ease of use), social influence, money salience, and impulsive behavior, then analyzed descriptively. The results show that perceived ease of use and peer influence are the dominant factors in shaping e-wallet usage intentions. However, intensive promotions such as cashback and discounts also trigger consumptive and impulsive behavior due to low money salience towards digital money. These findings confirm that Generation Z's financial decisions are influenced not only by rational considerations, but also by social and emotional factors. The results of this study are expected to encourage increased digital financial literacy so that e-wallet use is wiser and more balanced.

Page 23 of 23 | Total Record : 223

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