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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 252 Documents
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Efektivitas Penerapan Sistem Keuangan Desa (SISKEUDES) Dalam Meningkatkan Akuntabilitas Dan Transparansi Laporan Keuangan Desa (Studi Kasus Desa Gelogor, Desa Ombe Baru dan Desa Rumak Kecamatan Kediri) Aldy Irwansyach; Rr. Sri Pancawati Martiningsih
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.v6i2.3137

Abstract

This study describes the effectiveness of implementing the Village Financial System (SISKEUDES) and its impact on the accountability and transparency of financial reports in Gelogor, Ombe Baru, and Rumak villages (Kediri District, West Lombok). Using a qualitative descriptive method, data were collected through interviews, observations, and documentation with 13 selected and community village officials, and then analyzed using the Miles & Huberman model. The results indicate that the implementation of SISKEUDES in Gelogor and Rumak villages has been effective. The system has successfully enhanced the accountability of financial reports as they are prepared in a timely manner, comply with the format of the Ministry of Home Affairs Regulation (Permendagri) No. 20 of 2018, and are supported by complete documentation. However, transparency is not yet optimal due to the community's lack of understanding regarding technical formats. The main obstacles identified in the research include network infrastructure issues and a lack of training, while the commitment of village leaders serves as a key supporting factor. It is recommended to provide routine training for village officials, improve infrastructure, and simplify the reporting format to make it more accessible and easier for the community to understand.
Analisis Sistem Informasi Akuntansi Retur Penjualan Berbasis Oracle Pada Pt Enseval Putera Megatrading Tbk Cabang Mataram Nihayatun Nabila; Ikhlasul Mukmin; Aditya Juniardi; Zuhrotul Isnaini; Agus Septiawan
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.v6i2.3167

Abstract

Despite the widespread implementation of ERP systems in distribution companies, studies examining the effectiveness of Return Merchandise Authorization (RMA)-based accounting information systems in sales return management remain limited, particularly within pharmaceutical distribution companies. This study aims to evaluate the effectiveness of the Enterprise Resource Planning (ERP) system based on Oracle E-Business Suite (EBS), specifically the Order Management and Inventory modules, within the Return Merchandise Authorization (RMA) procedure. This research employs a descriptive qualitative approach through participant observation and interviews within the Finance Accounting department at PT Enseval Putera Megatrading Tbk Mataram Branch. The results indicate that the implementation of Oracle EBS effectively integrates the flow of information across divisions and strengthens internal control through a strict segregation of duties between physical inventory management in the warehouse and monetary recording validation. Nevertheless, the system's effectiveness still faces operational constraints, including the risk of human error during the initial dataverification stage and a reliance on wet-signature authorization, which can delay the issuance of Credit Notes. This study recommends transitioning towards digital authorization and strengthening technological infrastructure to comprehensively optimize the operational system's performance.
Pengaruh Kesadaran Wajib Pajak, Akuntabilits Pelayanan Publik, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Agus Wahyudi; Leonardus Yoskarlin Gadut; Hilarius Seman
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.v6i2.3173

Abstract

This research is motivated by the low realization of motor vehicle tax revenue that has not reached the target even though West Manggarai Regency is a super priority tourism destination with continuously increasing infrastructure development. This study aims to examine the effect of taxpayer awareness, public service accountability, and tax sanctions on motor vehicle taxpayer compliance in West Manggarai Regency. The study uses a quantitative approach with an associative method. The respondents were 100 motor vehicle taxpayers registered at the West Manggarai Regency SAMSAT Office. The data collection technique was carried out through the distribution of questionnaires and analyzed using multiple linear regression. The results of the study indicate that taxpayer awareness and tax sanctions influence motor vehicle taxpayer compliance. Meanwhile, public service accountability does not affect taxpayer compliance. This study contributes as evaluation material for local governments in improving taxpayer compliance through increasing tax awareness and implementing strict sanctions to optimize regional revenue.
Implementasi Sistem Logistik Pengadaan Barang/Jasa Pada BRI Kc. Mataram Septia Zarniwati; Nurabiah; Herlina Pusparini
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.v6i2.3174

Abstract

This study aims to examine the implementation of the logistics system for the procurement of goods and services at the BRI Mataram Branch Office (BRI KC Mataram). This research employs a qualitative descriptive approach through a case study conducted at BRI KC Mataram. The author was directly involved in several stages of the logistics process, including needs planning, procurement requests, supplier selection, distribution, and the receipt of goods and services. The procurement system used by BRI is digitally integrated via an internal platform that supports transparency, efficiency, and accountability at every stage of the process. The implementation of the procurement logistics system at BRI KC Mataram demonstrates adherence to good governance principles, including time efficiency, competitive supplier selection, and strict budget control. Based on observations and participation during the internship period, it can be concluded that the procurement logistics system at BRI KC Mataram has been implemented effectively and in accordance with the applicable Standard Operating Procedures (SOPs). The proposed recommendations include enhancing vendor monitoring and optimizing internal training for operational staff on the use of the digital procurement system.
Analisis Efisiensi Biaya Operasional Melalui Pengendalian Energy Cost Dan Sumber Daya Manusia Pada Periode Low Season Di Hotel Aruna Senggigi Ida Ayu Ari Nitiyasa; Mayu Finnari; Ni Luh Ning Puspawati; Novia Rizki; Tri Hanani; Sri Bagia
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.v6i2.3175

Abstract

This study aims to analyze operational cost efficiency through energy cost control and human resource management during the low season period at Hotel Aruna Senggigi. This research uses a descriptive qualitative approach with data collection techniques including interviews, observation, and documentation. The informants in this study consist of the Chief Engineering and the Human Resources Department (HRD) manager, while supporting data were obtained from occupancy reports, energy consumption records, and staffing data. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The results show that room occupancy levels have a direct impact on energy consumption, particularly electricity, which represents the largest component of hotel operational costs. During the low season, energy cost decreased by approximately 20% compared to the high season due to reduced room activity and the implementation of energy-saving strategies. From the human resource perspective, the hotel adjusts its workforce by utilizing daily workers and flexible scheduling to maintain cost efficiency. Overall, operational cost efficiency is achieved through the adjustment of operational activities without compromising service quality.
Pengaruh Pengalaman, Kompetensi, Dan Tingkat Pendidikan Terhadap Skeptisme Profesional Melalui Profesionalisme Mega Rianita Kartika; Avincennia Vindy Fitriana
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.v6i2.3176

Abstract

The purpose of this study is to examine the influence of experience, competence, and educational level on skepticism, both directly and indirectly through professionalism. The population of this study was all 85 employees at the West Java Provincial Inspectorate, whose identities were kept confidential and not to be published. The sampling technique used was saturated sampling, where the entire population was sampled. The data sources in this study were primary data obtained through the distribution of questionnaires related to the research variables and secondary data obtained from library studies and collecting data from literature and other sources related to the problem to be studied. This study employs a quantitative method with a causal design. Data analysis was performed using Structural Equation Modeling-Partial Least Square. The results indicate that experience does not influence professionalism, yet it significantly affects skepticism. Competence and educational level have a significant effect on professionalism, but they do not directly influence skepticism. Furthermore, professionalism is found to affect skepticism. Professionalism successfully mediates the influence of competence and educational level on skepticism; however, it fails to mediate the influence of experience on skepticism.
Green Hospital Dan Competitive Advantage Dalam Meningkatkan Kinerja Keuangan Rumah Sakit Universitas Mataram Sahsandira; Marsya Zanira; Hadyna Aulia; Syahrul Ikhsan; Bambang
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.v6i2.3186

Abstract

This study aims to analyze the effect of Green Hospital and Competitive Advantage on the Financial Performance of Universitas Mataram Hospital. This research employed a quantitative associative approach using secondary data obtained from financial reports, operational reports, and supporting documents of Universitas Mataram Hospital from January 2023 to December 2025, resulting in 36 monthly observations. Data were analyzed using multiple linear regression with the assistance of JASP Statistics. The findings indicate that Green Hospital has a positive and significant effect on financial performance, suggesting that the implementation of environmentally sustainable practices contributes to operational efficiency and financial improvement. Conversely, Competitive Advantage, measured through the hospital’s digital reputation based on Google Review ratings, does not have a significant effect on financial performance. These results support the Resource-Based View Theory and Stakeholder Theory, which emphasize the importance of strategic internal resources and stakeholder-oriented sustainability practices in improving organizational performance. The study concludes that the successful implementation of Green Hospital practices can strengthen the financial sustainability of hospitals, while competitive advantage based solely on digital reputation is insufficient to directly improve financial performance.
Apakah Religiusitas Dan Ideologi Etis Benar-Benar Penting? Sebuah Perspektif Dari Hubungan Antara Love Of Money Dan Perilaku Tidak Etis Para Akuntan Tri Hanani; Paradisa Sukma; Novia Rizki; Wulandari Agustiningsih; Victoria Kusumaningtyas Priyambodo
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.v6i2.3208

Abstract

Financial statements are a crucial element of an accountant's preparation. However, accountants often engage in unethical behavior toward financial statements, one of which is based on a love of money. This study aims to determine the moderating impact of ethical ideology and religiosity on the relationship between love of money and unethical behavior. This is a quantitative study using a questionnaire as the data collection technique. Data processing with a total of 205 respondents revealed a significant impact of love of money on the tendency for unethical behavior in accountants. This implies that one of the root causes of unethical behavior in accountants is an excessive love of money. This study also provides empirical evidence that intrinsic religiosity can weaken the impact of love of money on unethical behavior, while extrinsic religiosity does not. This implies that the deeper and more internalized a person's religiosity, the lower the impact of love of money on the tendency for unethical behavior.
Dari Transaksi hingga Laporan Keuangan: Peran Akuntansi dalam Pengelolaan Pendapatan Hotel Herlivanezra Lalu; Paradisa Sukma; Putu Erlianti
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.v6i2.3233

Abstract

Revenue management is one of the important processes in hotel operations because it affects the accuracy of the financial information produced. This article aims to explain the flow of hotel revenue management and examine the role of the accounting department in maintaining the reliability of financial information. The article was written using a descriptive method with a direct observation approach during an internship program in the accounting department at a star-rated hotel. Data were obtained through observation of operational activities, documentation, and direct involvement in the hotel revenue management process. The analysis was conducted descriptively by comparing field practices with the concepts of revenue management and internal control found in the literature.The results show that each revenue transaction does not directly become part of the financial statements but must go through several stages, including recording by department cashiers, verification by Income Audit, processing by the General Cashier or Accounts Receivable, and recording in the accounting system before being presented in financial reports. In addition, it was found that human error in transaction input is one of the most frequent obstacles, making adequate internal control necessary. Therefore, the accounting department plays an important role in producing financial information that is accurate, reliable, and supports the effectiveness of hotel operations.
Dampak Adopsi FinTech dalam Meningkatkan Inklusi Keuangan di Indonesia: Pendekatan Systematic Literature Review Wulandari Agustiningsih
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.v6i2.3245

Abstract

This study aims to map the relationship between FinTech and financial inclusion in Indonesia, focusing on urban-rural comparisons and the role of financial literacy. Using a Systematic Literature Review (SLR) approach, this study screened and analyzed 20 accredited scientific articles from the Scopus, Web of Science, and Google Scholar databases published in the last ten years. The review results indicate that FinTech P2P lending and digital payments contribute positively to financial inclusion and poverty reduction, with the important finding that Islamic financial inclusion through FinTech is positively correlated with the Human Development Index. However, there are significant differences between urban and rural areas in terms of the influence of digital financial literacy on adoption intentions and government support for usage behavior. This study concludes that the effectiveness of FinTech in driving financial inclusion is highly dependent on geographic context and literacy levels, thus requiring different policy approaches between urban and rural areas, as well as strengthening digital financial literacy as a prerequisite for sustainable inclusion.

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