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 266 Documents
 23   24   25   26   27 
Pengaruh Good Corporate Governance dan Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2023 Bq Elmaliana; Animah; Widia Astuti
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 3 (2026): Jurnal Riset Mahasiswa Akuntansi, September 2026
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v6i3.3288

Abstract

This study aims to examine and obtain empirical evidence regarding the effect of Good Corporate Governance (GCG), proxied by institutional ownership, managerial ownership, and foreign ownership, as well as Corporate Social Responsibility (CSR), on financial performance proxied by Return on Assets (ROA) in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. This research employed a quantitative approach with an associative research design. The population consisted of all manufacturing companies listed on the Indonesia Stock Exchange during the observation period. The sample was selected using the purposive sampling method, resulting in 43 companies with a total of 215 firm-year observations over five years. The study utilized secondary data obtained from annual reports and financial statements. Data analysis was conducted using multiple linear regression with SPSS software, including classical assumption tests, partial t-test, simultaneous F-test, and coefficient of determination (R²). The findings reveal that institutional ownership, managerial ownership, foreign ownership, and Corporate Social Responsibility (CSR) each have a positive and significant effect on Return on Assets (ROA), indicating that all research hypotheses are accepted. The coefficient of determination (R²) is 0.252, indicating that 25.2% of the variation in financial performance is explained by the four independent variables, while the remaining 74.8% is influenced by other factors outside the research model. These findings indicate that the implementation of Good Corporate Governance mechanisms and effective Corporate Social Responsibilitypractices contributes to improving the financial performance of manufacturing companies.
Faktor-Faktor Yang Mempengaruhi Harga Saham Di Bursa Efek Indonesia: Studi Pada Perusahaan Manufaktur Yang Terdaftar Dalam Indeks LQ-45 Periode 2021-2024 Yulia Noviana; Robith Hudaya
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 3 (2026): Jurnal Riset Mahasiswa Akuntansi, September 2026
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v6i3.3291

Abstract

Penelitian ini bertujuan menganalisis pengaruh Dividend Payout Ratio (DPR), Return on Equity (ROE), dan Debt to Equity Ratio (DER) terhadap harga saham (PRICE). Penelitian menggunakan 89 observasi yang dianalisis melalui statistik deskriptif, korelasi berpasangan, dan regresi linear berganda. Hasil analisis menunjukkan bahwa model regresi signifikan secara simultan, dengan nilai F sebesar 3,449 dan probabilitas 0,020.Secara parsial, DPR berpengaruh negatif dan signifikan terhadap PRICE dengan koefisien -0,489 dan nilai probabilitas 0,028. ROE berpengaruh positif dan signifikan terhadap PRICE dengan koefisien 0,863 dan nilai probabilitas 0,009. Sementara itu, DER berpengaruh negatif tetapi tidak signifikan terhadap PRICE, dengan koefisien -0,114 dan nilai probabilitas 0,264. Nilai koefisien determinasi sebesar 0,051 menunjukkan bahwa DPR, ROE, dan DER mampu menjelaskan 5,1% variasi PRICE, sedangkan 94,9% sisanya dipengaruhi oleh faktor lain di luar model. Hasil korelasi juga menunjukkan hubungan positif yang relatif kuat antara ROE dan DER sebesar 0,638 serta signifikan pada taraf 1%. Temuan ini mengindikasikan bahwa profitabilitas dan kebijakan dividen menjadi. faktor yang dipertimbangkan dalam pembentukan harga saham, sedangkan tingkat leverage belum menunjukkan pengaruh yang signifikan.
Implementasi Akuntansi Syariah Di Indonesia: Tinjauan Sistematis Atas Tantangan Regulasi Dan Sumber Daya Manusia Saumi Andani; Nur Fitriyah
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 3 (2026): Jurnal Riset Mahasiswa Akuntansi, September 2026
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v6i3.3297

Abstract

This research aims to analyze regulatory barriers, identify human resource competency challenges, and explain the interconnectedness of these two aspects in the implementation of sharia accounting in Indonesia. The study employs a qualitative method with a Systematic Literature Review (SLR) approach. The data analysis tool utilize the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) technique. This research uses secondary data retrieved from the Publish or Perish software on the Google Scholar database with a publication range of 2015-2025. The selection process was conducted through identification and screening stages based on predetermined inclusion and exclusion criteria, resulting in 73 articles that met the criteria for analysis. The analysis of the 73 articles indicates that regulatory challenges include gaps between regulations and practices, differences in the interpretation of accounting standards, suboptimal harmonization among Sharia Accounting Standards (PSAK Syariah), DSN-MUI fatwas, regulatory authorities, and international standards, as well as the limited ability of regulations to respond to developments in digital technology. Meanwhile, human resource competency challenges include gaps in understanding between accounting and Sharia principles, a limited number of professionals with multidisciplinary competencies, insufficient continuous training and certification, and low levels of digital competency. The study also finds that regulatory barriers and human resource competencies are interrelated and mutually influential. Complex regulations require competent human resources for effective implementation, while limited competencies result in regulations being implemented only partially and administratively. Therefore, strengthening the implementation of Islamic accounting requires regulatory harmonization accompanied by enhanced human resource competencies, strengthened supervision, and continuous development of digital capabilities.
Praktik Dan Akuntabilitas Sanksi Denda Pelanggaran Awig-Awig Berbasis Tri Hita Karana: Studi Etnometodologi I Gusti Agung Wiratama; Rr. Sri Pancawati Martiningsih
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 3 (2026): Jurnal Riset Mahasiswa Akuntansi, September 2026
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v6i3.3298

Abstract

Banjar, as a customary non-profit social organization, partly funds its activities through fines sanction imposed for violations of its awig-awig (customary regulations); however, enforcement in practice is often inconsistent and fund management remains loosely structured. This study aims to analyze the practice of imposing fines under the awig-awig of Banjar Karya, Rendang Bajur Village, Gunungsari, and the accountability process for managing the resulting fine funds from the perspective of Tri Hita Karana. The study employs a qualitative method with an ethnomethodological approach, drawing on interviews, participatory observation, and documentation involving the chairperson, secretary, treasurer, and members of Banjar Karya, analyzed through the stages of indexicality, reflexivity, and contextual action. The findings reveal three main points. First, fine sanctions under the awig-awig are not fully enforced; only certain types of fines, such as pecikrem, minggel, ngayah, pralaya, patus, megebagan, and pupuan, are consistently applied, shaped by social solidarity, members' circumstances, and limited socialization. Second, the fine record-keeping system remains simple and is handled separately by the treasurer and the secretary, creating potential confusion over responsibility. Third, the accountability process reflects the values of Tri Hita Karana through the dimensions of Parahyangan, Pawongan, and Palemahan, indicating that accountability is understood not merely as financial responsibility but also as a social and spiritual value. This study contributes to enriching the literature on culturally grounded non-profit accounting and offers a reference for developing alternative accountability models for similar customary organizations in Indonesia.
Analisis Sistem Pengendalian Internal Persediaan Barang Dagang Pada Toko Titian Hidayah Mataram Wiwin Parwati; Nur Fitriyah
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 3 (2026): Jurnal Riset Mahasiswa Akuntansi, September 2026
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v6i3.3301

Abstract

This study was conducted at Titian Hidayah Mataram Store, located in Lombok. The purpose of this study was to examine the implementation and effectiveness of internal control over merchandise inventory at Titian Hidayah Mataram Store. This research employed a quantitative descriptive research design using primary data collected through questionnaires. The respondent in this study was the individual responsible for inventory management, namely the store owner/manager. The data were analyzed using quantitative descriptive analysis. The data obtained from the Internal Control Questionnaire (ICQ) were analyzed based on the total number of "Yes" and "No" responses. The results indicate that the internal control system over merchandise inventory at Titian Hidayah Mataram Store has been implemented effectively. Nevertheless, the company should continue to improve its documentation practices and monitoring procedures to further optimize the effectiveness of its internal control system in the future.
The Effect of Self-Efficacy Resources on Household Financial Behavior Muhammad Raihan Mubaraq; Nur Abshari Abbas
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 3 (2026): Jurnal Riset Mahasiswa Akuntansi, September 2026
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v6i3.3466

Abstract

This study aims to examine the effects of self-efficacy sources, consisting of enactive mastery experience, vicarious experience, verbal persuasion, and physiological and emotional states, on household financial behavior among married women in Mataram City, Indonesia. This study employed a quantitative approach with an explanatory research design. The population comprised married women domiciled in Mataram City who were involved in household financial management and decision-making. A total of 300 respondents were selected using purposive sampling, with 50 respondents from each of the six districts in Mataram City. Data were collected through a five-point Likert-scale questionnaire and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results indicate that enactive mastery experience, vicarious experience, verbal persuasion, and physiological and emotional states each have a positive and significant effect on household financial behavior. The model produced an R-square value of 0.939, indicating that the four sources of self-efficacy jointly explain 93.9% of the variance in household financial behavior. These findings provide empirical support for applying Self-Efficacy Theory to explain household financial behavior.

Page 27 of 27 | Total Record : 266

 23   24   25   26   27 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 3 (2026): Jurnal Riset Mahasiswa Akuntansi, September 2026 Vol. 6 No. 2 (2026): Jurnal Riset Mahasiswa Akuntansi, Juni 2026 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