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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 234 Documents
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The Effect Of Local Wisdom And Human Resource Competence on The Profit Performance of Box Courier MSMEs In Mataram City Pieter Umbu Resi Ndapamede
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.v6i1.2930

Abstract

Many UMKM experience weaknesses in business management capabilities, and the quality of their human resources (SDM) remains limited. Local wisdom in the form of cultural values, customs, and practices has the potential to develop into social capital that can enhance the sustainability and business management of UMKM. Based on this phenomenon, this study aims to examine the effect of local wisdom and SDM competence on the profit performance of box courier UMKM in Mataram City. The research employs a quantitative associative approach. The results indicate that local wisdom and SDM competence have no significant effect, either simultaneously or partially, on the profit performance of box courier UMKM in Mataram City. This condition occurs because box courier businesses are classified as micro-scale UMKM, in which profit performance is more sensitive to technical and operational factors than to non-financial factors such as local wisdom. Similarly, with regard to SDM competence, the relatively small number of workers and the simple division of tasks mean that improvements in individual competence are not always followed by increased revenue productivity in micro-scale UMKM. The conclusion of this study is that the profit performance of box courier UMKM in Mataram City is more strongly influenced by technical and financial factors than by non-financial factors such as local wisdom and SDM competence.
Pengaruh Leverage, Profitabilias, Dan Likuiditasterhadap Nilai Perusahaan (Studi Empiris Perusahaan Perbankan Di Bei 2022 - 2024) Difa Salsabila Fakhrunnisa; Lukman Effendy
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.v6i1.2942

Abstract

This study aims to examine the effect of leverage, profitability, and liquidity on firm value in banking companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research employs a quantitative approach using multiple linear regression analysis. The population of this study consists of all banking companies listed on the Indonesia Stock Exchange, while the sampling technique uses purposive sampling, resulting in 138 observations during the research period. Leverage is proxied by Debt to Equity Ratio (DER), profitability by Return on Assets (ROA), liquidity by Current Ratio (CR), and firm value by Price to Book Value (PBV). The results indicate that partially leverage, profitability, and liquidity do not have a significant effect on firm value. These findings suggest that firm value in the banking sector is not only influenced by internal financial ratios but may also be affected by other factors such as macroeconomic conditions, monetary policy, and investor confidence in the banking industry.
Aset Tak Berwujud Dalam Nilai Yang Nyata: Peran Intellectual Capital Terhadap Nilai Perusahaan Muhammad Raihan Mubaraq; Hamidah Muslimah
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

Abstract

This study aims to analyze the effect of intellectual capital on firm value in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. This research uses a quantitative approach with a causal research design. The population in this study consists of all food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research sample was determined using the purposive sampling technique based on specific criteria to 100 observes obtain companies that align with the research. The data used in this study are secondary data obtained from companies’ financial statements. The data analysis method employed is Partial Least Square (PLS) with the assistance of SmartPLS 4 software. The stages of analysis include descriptive statistics, outer model analysis, inner model analysis, and hypothesis testing. The results show that intellectual capital has a positive and significant effect on firm value. This finding indicates that companies with better management of intellectual capital tend to have higher firm value, as reflected in increased investor confidence in the company’s future prospects.
Determinan Kinerja Individual Di PT. PLN (Persero) Kota Mataram Chelsha Viba Alief Vanti; Nurabiah Nurabiah
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.v6i1.3105

Abstract

Individual performance is one of the key factors in determining the success of an organization, especially in companies engaged in public services such as PT. PLN (PERSERO) in Mataram City. In the era of digitalization and increasingly complex work demands, various factors such as work stress, workload, effectiveness of accounting information systems (AIS), and the use of information are thought to affect the level of employee performance. This study aims to analyze the effect of work stress, workload, effectiveness of accounting information systems, and the use of information technology on individual performance. The study used a quantitative approach with a survey method by distributing questionnaires to employees, and analyze using the probability sampling method and the total of respondents are 122. The result showed that the effectiveness of accounting information systems and the use of information technology significantly influenced individual performance, while work stress and workload did not significantly influence individual performance. These findings indicate that system and technology optimization are important factors in improving employee performance, while the level of stress and workload are still within manageable limits. This study is expected to be a basis for management considerations in improving performance quality through system strengthening and effective use of technology.

Page 24 of 24 | Total Record : 234

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