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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 252 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.
Analisis Pengeluaran Tahunan Berdasarkan Laporan Keuangan Pada PT. Industri Kereta Api (INKA) Maheswari Ivana Putri Cahyaningrum; Revania Anindhita Putri; Ravienda Anita Fitrie; Eva Hany Fanida
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2026): Jurnal Riset Mahasiswa Akuntansi, Juni 2026
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v6i1.3064

Abstract

This study aims to analyze the expenditure structure and annual expenditure changes trend at PT Industri Kereta Api (INKA), a manufacturing company in the railway sector. The research method employed is descriptive qualitative, utilizing a financial statement analysis approach based on secondary data from the company’s cash flow statements and supporting literature. The findings reveal that the company’s expenditure structure comprises direct costs, such as raw materials and labor, as well as indirect costs in the form of operational overhead. The analysis of cash flows from 2020 to 2024 indicates fluctuating expenditures, particularly a significant increase in investment activities in 2024. Additionally, operating cash flows exhibit instability, reflecting the dynamics of the company’s operational efficiency. Factors influencing expenditures include raw material prices, labor wages, government policies, and market demand. The implications suggest that while increased investment may support long-term production capacity development, suboptimal cost management could impact operational efficiency and company performance sustainability. Therefore, effective cost control strategies are essential to maintain financial stability and enhance the company’s competitiveness.
Akuntansi Untuk Semua: Literasi Digital Sebagai Alat Inklusi Keuangan Dan Keadilan Sosial Anggya Pratnya Paramitha; Bintang Sabrina Lumban Raja; Laudia Triska Dewi; Putri Amalia Widyaningtias
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2026): Jurnal Riset Mahasiswa Akuntansi, Juni 2026
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v6i1.3083

Abstract

In the digital era, the gap in access to simple financial record-keeping still often hinders the realization of social justice. This study aims to determine the role of digital literacy in promoting inclusion, particularly in the fields of finance and social justice for all levels of society. This research uses a quantitative method distributed through questionnaires to people who have businesses, and the data is analyzed using Microsoft Excel. This research identifies the pattern of the relationship between digital literacy skills and access to digital finance among marginalized groups. The results of this study indicate that low digital literacy, particularly in the use of financial applications, leads to weak financial record-keeping and limited use of digital wallets/banking products. Conversely, the presence of digitalization training with communities and guidance in simple accounting practices using digital financial platforms has been proven to increase economic participation and reduce disparities in financial access. Simple accounting can improve accountability and the quality of community decisions. Digital literacy accelerates the adoption of simple accounting and the expansion of access for marginalized groups. Equitable access to these three elements will realize social justice for all. The conclusion of this study is that digital literacy is not merely a skill but a strategy in realizing digital financial inclusion. This research can serve as a foundation for the government to be able to implement equitable access to digitalization that is beneficial for economic growth.
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.
Pengaruh Earnings Per Share (EPS) Dan Pertumbuhan Penjualan Terhadap Harga Saham Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023 Nurul Marlina Putri; Elin Erlina Sasanti
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2026): Jurnal Riset Mahasiswa Akuntansi, Juni 2026
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v6i2.3090

Abstract

This study aims to analyze the effect of earnings per share (EPS) and sales growth on stock prices in food and beverage companies listed on the Indonesia Stock Exchange during the 2020-2023 period. This study uses a quantitative approach with secondary data in the form of annual financial reports obtained from the official website of the Indonesia Stock Exchange. The sampling technique used purposive sampling with a total sample of 32 companies and 128 observations. The data analysis technique used multiple linear regression analysis with the assistance of EViews 12 software. The results show that earnings per share has a positive and significant effect on stock prices, while sales growth has no significant effect on stock prices. These findings indicate that investors pay more attention to the company's ability to generate profits than sales growth in making investment decisions.
Pengaruh Kompetensi Sumber Daya Manusia Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Pertanggungjawaban Bantuan Operasional Penyelenggaraan (BOP) Pada Taman Kanak-Kanak Di Kecamatan Masbagik Tiara Apriliani; Animah Animah; Rini Ridhawati
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2026): Jurnal Riset Mahasiswa Akuntansi, Juni 2026
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v6i2.3102

Abstract

This study aims to analyze the influence of human resource competency and information technology utilization on the quality of accountability reports for operational assistance in kindergartens in Masbagik District. The variables used in this study are human resource competency, information technology utilization, and the quality of accountability reports for operational assistance in kindergartens in Masbagik District. This study uses primary data obtained through distributing questionnaires to respondents. The population in this study were school principals, school treasurers, and school operators in kindergartens in Masbagik District. The sampling technique used was purposive sampling with a sampling result of 128 respondents. The data analysis tool used was Statistical Program for Social Science (SPSS) version 25. The data analysis technique used descriptive statistical testing, data validity and reliability testing, classical assumption tests (normality, multicollinearity, heteroscedasticity tests), and multiple linear hypothesis testing. The results of this study indicate that human resource competency and information technology utilization significantly influence the quality of operational assistance accountability reports, partially, while simultaneously, human resource competency and information technology utilization significantly influence the quality of operational assistance accountability reports. The implications of this study can be used as a knowledge contribution for educators in Masbagik District regarding the quality of operational assistance accountability reports. By considering both human resource competency and information technology utilization, the quality of operational assistance accountability reports in kindergartens can be improved.
Analisis Akuntabilitas, Transparansi, Dan Efektivitas Pengelolaan Dana Bantuan Operasional Kesehatan (BOK) (Studi Kasus Di Puskesmas Wanasaba Kabupaten Lombok Timur) Alfi Sani; Nur Fitriyah
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2026): Jurnal Riset Mahasiswa Akuntansi, Juni 2026
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v6i2.3107

Abstract

This study aims to examine the accountability, transparency, and effectiveness of BOK funds at the Wanasaba Community Health Center. The research method employed was qualitative descriptive, with data collection techniques including observation, interviews, and documentation. There were three informants in this study: the health center director, the BOK treasurer, and a BOK technical staff member. The findings indicate that the accountability of BOK funds—as measured by indicators of fund utilization at the health center level, financial accountability, and record-keeping—can be considered accountable, although there are challenges in the reporting process. Regarding the transparency of BOK fund management, as assessed by the indicators of informativeness and openness, the provision of information and the openness of information regarding BOK fund management can be considered good or transparent, although the disclosure of information about BOK fund management to the public or stakeholders is limited to cross-sectoral activities. Furthermore, the effectiveness of BOK fund management, as assessed by the achievement of targets, the amount of budget allocated to programs,and the attainment of overall objectives, can be considered effective.
Design Dan Implementasi Sistem Informasi Akuntansi Untuk Efisiensi Pengelolaan Keuangan Pada Ekowisata Bale Mangrove Jerowaru Feni Aswiwanti; Yusli Mariadi
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2026): Jurnal Riset Mahasiswa Akuntansi, Juni 2026
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v6i2.3120

Abstract

Financial management at Bale Mangrove Jerowaru Ecotourism is still conducted manually, making the process relatively complicated and time-consuming. This study aims to design and implement a web-based Accounting Information System (AIS) to improve the efficiency of financial management. The research employs a qualitative approach using the prototyping method, which includes user needs identification, interface design, prototype development, system testing, and refinement. The results indicate that the implementation of the web-based AIS at Bale Mangrove Jerowaru Ecotourism enhances time and labor efficiency, improves ease and accuracy in financial management, and strengthens organizational governance through better control mechanisms and transparency. Therefore, the developed system facilitates transaction recording, accounting data processing, and the preparation of periodic financial reports.

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