cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Paradisa Sukma
Contact Email
risma@unram.ac.id
Phone
+6287865329328
Journal Mail Official
risma@unram.ac.id
Editorial Address
Jalan Majapahit No. 62, Mataram
Location
Kota mataram,
Nusa tenggara barat
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 232 Documents
 20   21   22   23   24 
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.
Analysis of Receiving System in the Operational Activities of Lombok Astoria Hotel Reyza Afriyan Yudhananto; Iman Waskito
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 1 (2026): Jurnal Riset Mahasiswa Akuntansi, Maret 2026
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v6i1.2731

Abstract

This study aims to analyze the receiving system within the operational activities of Hotel Lombok Astoria and to evaluate its effectiveness as part of the hotel’s internal control mechanisms. The research employed a descriptive qualitative approach through direct observation, in-depth interviews, and documentation of the receiving process. The informants consisted of staff involved in the procurement workflow, including the Purchasing, Receiving, Storekeeping, and Accounting departments. The collected data were analyzed through the stages of data reduction, presentation, and conclusion drawing to provide an accurate depiction of how the receiving procedures are implemented in practice. The findings indicate that the hotel’s receiving system functions adequately with a structured workflow, beginning from document verification and physical inspection of goods to data entry into the Visual Hotel Program system and the preparation and storage of receiving documents. However, several challenges were identified, particularly related to staff understanding of procedures, limited data integration between departments, and the need for improved arrangement of temporary storage areas. These findings highlight the importance of strengthening standard operating procedures, enhancing staff competencies, and optimizing storage management to ensure a more accurate, efficient, and well-controlled receiving process that supports overall internal control within the hotel.
Analisis Kondisi Keuangan Pemerintah Kota Batam Tahun 2023-2024 Dwi Hasmi Sulistiani; Victoria Kusumaningtyas Priyambodo
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 1 (2026): Jurnal Riset Mahasiswa Akuntansi, Maret 2026
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v6i1.2800

Abstract

Analysis of local government financial conditions plays a crucial role in providing a comprehensive overview of fiscal health, enabling early detection of budgetary imbalances, optimizing resource allocation, and enhancing accountability and regional development sustainability. This study aims to analyze the financial condition of the Batam City Government for the 2023-2024 period using a framework of six financial ratio dimensions: short-term solvency, budgetary solvency, long-term solvency, service solvency, financial flexibility, and financial independence. Employing a descriptive quantitative approach, this research utilizes secondary data from local government financial reports. The findings indicate that the overall financial condition of Batam City Government is relatively healthy and stable, with significant improvements in short-term liquidity, financial flexibility, and per capita service solvency, supported by the absence of long-term liabilities—despite pressures on budgetary solvency from rising personnel expenditures and declining financial independence due to weakening locally generated revenue (PAD) contributions. Overall, Batam City Government demonstrates high fiscal resilience against shocks, with substantial fiscal space for adaptation; however, optimizing PAD, controlling mandatory spending, and leveraging assets are essential to strengthen fiscal autonomy and ensure sustainable public service delivery amid population growth and strategic economic activities as a free trade zone.
Analisis Pengendalian Internal Terhadap Persediaan Obat Farmasi Pada Pusat Kesehatan Masyarakat (Puskesmas) (Studi Kasus Puskesmas Selong) Rofiq Notonegoro; Bambang
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 1 (2026): Jurnal Riset Mahasiswa Akuntansi, Maret 2026
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v6i1.2817

Abstract

This study aims to assess the effectiveness of internal control of drug supply at the Selong Community Health Center using the COSO framework. The method used is descriptive quantitative through questionnaires, with interviews and observations as supplementary data. Analysis was conducted using a percentage formula to determine the effectiveness of each component. The results show that the control environment, control activities, information and communication, and monitoring are in the very good category. Meanwhile, risk assessment is in the good category because the use of technology is not optimal. Internal communication runs smoothly, but digital recording is still limited to a combination of manual and electronic. Overall, internal control at the Selong Community Health Center is running effectively, although improvements in information technology and physical supervision are still needed.
Pengaruh Literasi Keuangan, Pendapatan, Dan Perilaku Keuangan Terhadap Kepuasan Keuangan Petani Kecamatan Sakra Timur Heri Gunawan; Susi Retna Cahyaningtyas; Widia Astuti
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 1 (2026): Jurnal Riset Mahasiswa Akuntansi, Maret 2026
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v6i1.2821

Abstract

This study investigates how financial literacy, income, and financial behavior affect the financial satisfaction of farmers in East Sakra District. Using a quantitative approach, data were collected through questionnaires from 150 farmers and analyzed with SmartPLS. The results reveal that financial literacy has no significant impact on financial satisfaction. In contrast, income and financial behavior show positive and significant effects. These findings highlight that adequate income and responsible financial management are key to achieving financial satisfaction among farmers, even when their understanding of financial concepts is limited. The model applied is both valid and reliable, with sufficient predictive capability. This research provides a valuable reference for local governments and stakeholders in designing effective programs to enhance farmer welfare through income improvement and better financial behavior.
Pengaruh Frekuensi Rapat Dewan Komisaris Dan Komisaris Independen Terhadap Nilai Perusahaan Firda Aulia; Wahidatul Husnaini; Widia Astuti
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 1 (2026): Jurnal Riset Mahasiswa Akuntansi, Maret 2026
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v6i1.2822

Abstract

This study aims to examine the effect of the frequency of the board of commissioners meetings and independent commissioners on company value. The population of this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2021. This study uses a quantitative approach with content analysis methods. Hypothesis testing is using linear regression analysis and robust standard error analysis with STATA 17 software. The theory used in this study is agency theory. The results of the study indicate that the frequency of board of commissioners meetings does not affect company value, while independent commissioners have a positive correlation with company value. Control variables such as company size and leverage also have an effect, but are negatively correlated with company value. The weakness of this study lies in the limited number of variables, so it is hoped that future studies will add variables to strengthen the research.
Determinan Audit Delay (Studi Kasus Pada Tiga Perusahaan IDX30 Periode 2020–2023) Isma Juliana; Nur Fitriyah
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 1 (2026): Jurnal Riset Mahasiswa Akuntansi, Maret 2026
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v6i1.2895

Abstract

The purpose of this study is to analyze the impact of profitability, leverage, liquidity, firm size, and firm age on audit delay among companies listed in the IDX30 index during the 2020–2023 period. Audit delay refers to the delay in the submission of audited annual financial statements. The sampling method employed purposive sampling, resulting in three major companies that were consistently listed in the IDX30 index and experienced audit delay during the research period, namely PT Charoen Pokphand Indonesia Tbk (CPIN), PT Perusahaan Gas Negara Tbk (PGAS), and PT Telekomunikasi Indonesia Tbk (TLKM), with a total sample of 12 firm-year observations. The results indicate that profitability, leverage, and liquidity do not have an impact on audit delay. Meanwhile, firm size and firm age have an impact on audit delay.
Pengaruh Sustainability Report Dan Profitabilitas Terhadap Return Saham Baskara Ilham Prista; Wahidatul Husnaini; Robith Hudaya
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 1 (2026): Jurnal Riset Mahasiswa Akuntansi, Maret 2026
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v6i1.2923

Abstract

This study aims to examine the effect of sustainability reporting and profitability on stock returns in manufacturing companies listed on the Indonesia Stock Exchange during the 2019–2021 period. The study is grounded in signaling theory, which explains that information disclosed by companies, including sustainability disclosures and profitability ratios, serves as a signal to investors in making investment decisions. The data used in this study are secondary data obtained from the official website of the Indonesia Stock Exchange and the respective companies’ websites. The sampling method employed was purposive sampling, resulting in a total of 126 observations. The independent variables in this study are sustainability reporting, measured using the GRI Standards index, and profitability, proxied by Return on Equity (ROE), while the dependent variable is stock return. The data were analyzed using descriptive statistics, Pearson correlation, and multiple linear regression analysis. The results indicate that sustainability reporting has a negative and significant effect on stock returns, while profitability proxied by ROE does not have a significant effect on stock returns. A limitation of this study lies in its relatively short observation period; therefore, future research is recommended to use a longer time horizon to obtain more comprehensive results.

Page 23 of 24 | Total Record : 232

 20   21   22   23   24 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2026): Jurnal Riset Mahasiswa Akuntansi, Maret 2026 Vol. 5 No. 4 (2025): Jurnal Riset Mahasiswa Akuntansi, Desember 2025 Vol. 5 No. 3 (2025): Jurnal Riset Mahasiswa Akuntansi, September 2025 Vol. 5 No. 2 (2025): Jurnal Riset Mahasiswa Akuntansi, Juni 2025 Vol. 5 No. 1 (2025): Jurnal Riset Mahasiswa Akuntansi, Maret 2025 Vol. 4 No. 4 (2024): Jurnal Riset Mahasiswa Akuntansi, Desember 2024 Vol. 4 No. 3 (2024): Jurnal Riset Mahasiswa Akuntansi, September 2024 Vol. 4 No. 2 (2024): Jurnal Riset Mahasiswa Akuntansi, Juni 2024 Vol. 4 No. 1 (2024): Jurnal Riset Mahasiswa Akuntansi, Maret 2024 Vol. 3 No. 4 (2023): Jurnal Riset Mahasiswa Akuntansi, Desember 2023 Vol. 3 No. 3 (2023): Jurnal Riset Mahasiswa Akuntansi, September 2023 Vol. 3 No. 2 (2023): Jurnal Riset Mahasiswa Akuntansi, Juni 2023 Vol. 3 No. 1 (2023): Jurnal Riset Mahasiswa Akuntansi, Maret 2023 Vol. 2 No. 4 (2022): Jurnal Riset Mahasiswa Akuntansi, Desember 2022 Vol. 2 No. 3 (2022): Jurnal Riset Mahasiswa Akuntansi, September 2022 Vol. 2 No. 2 (2022): Jurnal Riset Mahasiswa Akuntansi, Juni 2022 Vol. 2 No. 1 (2022): Jurnal Riset Mahasiswa Akuntansi, Maret 2022 Vol. 1 No. 4 (2021): Jurnal Riset Mahasiswa Akuntansi, Desember 2021 Vol. 1 No. 3 (2021): Jurnal Riset Mahasiswa Akuntansi, September 2021 More Issue