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INDONESIA
Riset Akuntansi dan Bisnis Indonesia
Published by Sekolah Tinggi Ekonomi Krakatau
ISSN : -     EISSN : 31107257     DOI : https://doi.org/10.61401/rabi
Core Subject : Economy,
Economics, Econometrics & Finance
Diterbitkan oleh Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau.Riset Akuntansi dan Bisnis Indonesia (RABI) adalah jurnal ilmiah yang mempublikasikan karya tulis akademik dan riset dalam bidang akuntansi dan bisnis yang berfokus pada konteks Indonesia. Jurnal ini menjadi wadah publikasi bagi akademisi, peneliti, praktisi, dan mahasiswa untuk menyampaikan hasil penelitian empiris, kajian teoretis, dan studi kasus yang relevan dan berkualitas tinggi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 35 Documents
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The Influence of Financial Ratios on Dividend Policy in Banking Companies with Firm Size as a Moderating Variable Adam Putra Oka; Ade Widiyanti
Riset Akuntansi dan Bisnis Indonesia Vol 2 No 1 (2026): February
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v2i1.422

Abstract

Purpose: This study aims to examine the effect of profitability, leverage, and liquidity on dividend policy, with firm size as a moderating variable in banking companies listed on the Indonesia Stock Exchange (2021–2023). Methodology/approach: A quantitative approach using secondary data from 47 banking firms (141 observations) was analyzed through multiple linear regression with SPSS, including classical assumption tests and hypothesis testing. Results/findings: The results indicate that profitability, leverage, and liquidity have a positive and significant effect on dividend policy, while firm size also shows a significant role and potential moderating influence on the relationship between financial ratios and dividend policy. Conclusions: Financial performance, particularly profitability, leverage, and liquidity, plays an important role in determining dividend policy, with firm size strengthening these relationships in the banking sector. Limitations: The study is limited to the banking sector, a short observation period (2021–2023), and selected financial ratios, which may not fully capture all determinants of dividend policy. Contribution: This research contributes to the literature by providing empirical evidence on dividend policy determinants in Indonesian banking and highlighting the moderating role of firm size for investors and corporate decision-making
The Effects of Financial Inclusion and Financial Literacy on MSMEs' Financial Performance in Belitung Syafrina Nafla Amalia; Erita Rosalina; Wenni Anggita
Riset Akuntansi dan Bisnis Indonesia Vol 2 No 1 (2026): February
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v2i1.455

Abstract

ABSTRACT Purpose: The purpose of this study is to examine how financial inclusion and financial literacy affect MSMEs' financial performance in Belitung. Additionally, it aims to determine how each variable contributes to long-term gains in corporate performance. Methodology/approach: This study uses a survey method as part of a quantitative approach. A selective sample of 100 MSME operators in Belitung provided the data. A questionnaire based on measures of financial performance, financial inclusion, and financial literacy served as the research tool. Multiple linear regression analysis was then performed on the collected data using SPSS software. Results/findings: The study's findings show that financial literacy significantly and favourably affects MSMEs' financial performance in Belitung. In the meantime, it doesn't seem like financial inclusion significantly affects MSMEs' financial performance. Conclusions: These results suggest that enhancing MSME owners' financial success is mostly dependent on their capacity to comprehend and manage their finances. However, the ability to use formal financial services efficiently is a prerequisite for their direct influence. Limitations: The results of this study cannot yet be widely applied because it is restricted to a sample of 100 MSME operators in Belitung and only employs two independent variables. Contribution: This study offers empirical proof of the significance of financial inclusion and financial literacy in enhancing MSMEs' financial performance at the regional level. Keywords: financial literacy; financial inclusion; financial performance; MSMEs
Implementation of Final Income Tax on Savings Interest at Bank BRI KCP Tanjung Agung Zulvina Syah Putri; Ratna Septiyanti
Riset Akuntansi dan Bisnis Indonesia Vol 2 No 1 (2026): February
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v2i1.461

Abstract

Purpose: This study aims to analyze the implementation of Article 4, paragraph (2) of the Final Income Tax on savings interest at Bank BRI KCP Tanjung Agung Bandar Lampung, particularly its calculation mechanism and conformity with Indonesian tax regulations. Research Methodology: This study adopted a descriptive qualitative approach. Primary data were collected through interviews and direct observations, while secondary data were obtained from regulations, literature, and supporting documents. Data were analyzed descriptively by comparing banks’ interest calculations and tax withholding practices with applicable tax provisions. Results: The findings show that Bank BRI KCP Tanjung Agung calculates savings interest using the daily balance method. Interest is calculated automatically by the banking system and credited to customers’ accounts at the end of each month. Article 4 paragraph (2) Final Income Tax is withheld automatically at 20% for savings interest on balances above IDR 7,500,000. Conclusions: The implementation of final income tax withholding on savings interest complies with applicable tax regulations. The automatic withholding system supports tax compliance, administrative efficiency, and legal certainty for both customers and banks. Limitations: This study is limited to one banking institution and focuses only on savings interest calculation and final tax withholding. Contribution: This study contributes to the banking taxation literature and provides practical insights for improving transparency in savings interest and tax information.
Analysis of BPHTB Collection Obstacles in Land Rights Registration at ATR/BPN Bandar Lampung Syafiqo Naila Putri; Ratna Septiyanti
Riset Akuntansi dan Bisnis Indonesia Vol 2 No 1 (2026): February
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v2i1.463

Abstract

Purpose: This study aims to analyze the implementation of the Land and Building Acquisition Duty (BPHTB) collection, identify the problems encountered, and examine the strategies undertaken to address these issues in Bandar Lampung. Methodology: This study employed a qualitative approach with descriptive characteristics. Data were collected through interviews, observations, and document analysis. The collected data were analyzed using the data reduction, data presentation, and conclusion-drawing stages. Results: The findings show that the BPHTB collection at the Ministry of ATR/BPN generally complies with existing regulations. However, challenges remain, including low taxpayer compliance, limited comparative data, discrepancies between the NJOP and market value, and limited human resources for verification. The proposed solutions include stronger supervision, improved information systems, and broader public socialization. Conclusions: Although the BPHTB collection has been implemented according to the applicable provisions, its effectiveness remains limited by administrative and technical challenges. Stronger institutional coordination and system improvements are required to optimize the collection process. Limitations: This study is limited to the BPHTB collection process in Bandar Lampung and focuses primarily on qualitative findings, which may limit the generalizability of the results to other regions. Contribution: This study contributes to the understanding of BPHTB collection practices by identifying practical obstacles and proposing strategic improvements that may support more effective tax administration and local revenue management.
Impact of Independent Commissioner Proportion and Leverage on Financial Performance of Indonesian Consumer Non-Cyclicals Sonia Yudiska; Erita Rosalina; Yanto Yanto
Riset Akuntansi dan Bisnis Indonesia Vol 2 No 1 (2026): February
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v2i1.464

Abstract

Purpose: This study examines the effect of independent commissioner proportion and leverage on the financial performance of consumer non-cyclicals companies listed on the Indonesia Stock Exchange during 2020–2024. In this study, financial performance is measured using ROE. Methodology: This study employs a quantitative approach using secondary data from the annual financial reports of 20 companies selected through purposive sampling. Data analysis was performed using panel data regression techniques with EViews 12 software to examine the effects of the independent variables on financial performance. Results: The findings show that leverage has a negative and significant effect on ROE, indicated by prob (0.0001). Meanwhile, the percentage of independent commissioners has no significant relationship, as shown by prob (0.8454). Conclusions: This study concludes that leverage is an important factor affecting financial performance, while the proportion of independent commissioners has no significant influence on ROE. Limitations: This study is limited to consumer non-cyclicals companies listed on the IDX and only examines two independent variables during the 2020–2024 period. Contribution: This study provides empirical information about the factors influencing financial performance and contributes to the development of corporate governance and financial management literature in Indonesia.
The Effects of Corporate Social Responsibility, Financial Slack, And Environmental Costs on Financial Performance Trie Helza Wahyuni; Aras Aira
Riset Akuntansi dan Bisnis Indonesia Vol 2 No 2 (2026): May
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v2i2.465

Abstract

Purpose: This study aims to analyze the effects of corporate social responsibility, financial slack, and environmental costs on financial performance. The population in this study consists of coal mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. Methodology: A quantitative approach was used, and the sample in this study consisted of 13 companies listed on the Indonesia Stock Exchange for the period 2022-2024, which were determined using purposive sampling. Results: The panel data regression analysis results showed that the environmental cost variable affected financial performance, whereas corporate social responsibility and financial slack did not. Conclusions: Financial slack and environmental costs, particularly CSR, play a significant role in improving financial performance in the coal mining sector. Limitations: This study is limited to the coal mining sector, a short observation period (2022–2024), and selected financial ratios, which may not fully cover all the determinants of financial performance. Contribution: This study contributes to the literature by providing empirical evidence on the determinants of financial performance in the coal mining sector, which serves as a useful guide for investors in corporate decision-making.
Maqashid Al-Syariah Implementation and Its Impact on SDGs Achievement in Lampung Baznas (2020–2024) Nadia Emilia; M. Iqbal Fasa; Citra Etika
Riset Akuntansi dan Bisnis Indonesia Vol 2 No 2 (2026): May
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v2i2.474

Abstract

Purpose: This study aims to analyze the effect of Maqasid Al-Syariah on the achievement of Sustainable Development Goals (SDGs) at BAZNAS of Lampung Province during the period 2020–2024. Methodology: This study employed a quantitative approach using a survey method with questionnaires distributed to 98 mustahik respondents selected by purposive sampling. The data were analyzed using Structural Equation Modeling Partial Least Square (SEM-PLS) with SmartPLS software. Results: The results indicate that Maqasid Al-Syariah has a positive and significant effect on the achievement of SDGs, with a T-statistic value of 4.396 and a p-value of 0.000. The coefficient of determination shows that Maqasid Al-Syariah explains 34.1% of the variation in the SDGs achievement. Conclusions: The implementation of Maqasid Al-Syariah principles, including the protection of religion, life, intellect, lineage, and wealth, contributes significantly to sustainable development through zakat empowerment programs at BAZNAS Lampung Province. Limitations: This study is limited to one regional zakat institution, namely BAZNAS Lampung Province, with data collected only from mustahik respondents during 2020–2024. This may not fully represent the broader impact of zakat institutions in Indonesia’s economy. Contribution: This study provides empirical evidence linking classical Maqasid Al-Syariah principles to global SDGs within regional zakat institutions, offering zakat managers and policymakers insights for designing sustainable, inclusive development strategies, especially in post-pandemic economic recovery.
Economic Development Strategy of South Lampung Regency Using the Analytical Hierarchy Process Method Fitri Silvia Amanda; Prayudha Ananta; Emi Maimunah; Nindya Eka Sobita
Riset Akuntansi dan Bisnis Indonesia Vol 2 No 2 (2026): May
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v2i2.477

Abstract

Purpose: This study aims to determine priority strategies for regional economic development in South Lampung Regency based on the RPJMD 2025–2029, using the Analytical Hierarchy Process (AHP). It focuses on identifying development priorities and analyzing the strategic factors that influence regional economic growth. Methodology: A quantitative descriptive approach was applied through pairwise comparisons of several development criteria, including democracy and law enforcement, good governance, human resource strengthening, equitable development, regional competitiveness, and regional potential. Results: Democracy, security, and law enforcement were the top priorities (19.3%), followed by cultural development, human resource strengthening, and equitable development. Supporting strategies include infrastructure, investment, tourism, and local economic sectors, such as agriculture and MSMEs. Conclusions: Sustainable regional economic development requires synergy among social stability, governance reform, infrastructure development, and optimization of regional potential. Limitations: The study is limited to the AHP analysis of selected RPJMD 2025–2029 indicators. The results are influenced by respondents’ subjective judgments and may not fully capture all socioeconomic conditions. Contribution: This study provides priority-based economic development strategies to assist local governments in formulating effective, sustainable, and evidence-based development policies in South Lampung Regency.
Production Cost Structure, Sales Growth, Inflation, and Profitability in Food and Beverage Companies Livia Sandi; Rulyanti Susi Wardhani; Sumiyati Sumiyati
Riset Akuntansi dan Bisnis Indonesia Vol 2 No 2 (2026): May
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v2i2.479

Abstract

Purpose: This study aims to analyze the effect of production cost structure and sales growth on profitability and examine the role of inflation as a moderating variable in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Methodology: This study employed a quantitative approach using secondary data from 19 companies selected through purposive sampling, resulting in 57 observations. The data were analyzed using Moderated Regression Analysis (MRA) with the assistance of SPSS. Results: The results show that the production cost structure has a significant negative effect on profitability, with a regression coefficient of -0.312 (p= 0.001). Meanwhile, sales growth has no significant effect on profitability, with a coefficient of 0.027 (p= 0.765). Furthermore, inflation does not moderate the effects of production cost structure or sales growth on profitability. Conclusions: The findings indicate that company profitability is more strongly influenced by internal factors, particularly production cost efficiency, than by external factors such as inflation. The relationship between the main variables is direct and not influenced by inflationary conditions. Limitations: This study is limited to a three-year observation period and uses a limited number of variables; therefore, it does not fully capture all factors that may influence profitability. Contribution: This study contributes to the profitability literature and offers practical guidance for management and investors to assess performance through cost efficiency and sales growth.
Corporate Policy Considerations in Implementing 1.1% and 11% VAT on Coffee Sales M. Aziz Fatur Rachman; Agus Zahron Idris; Ratna Septiyanti; Niken Kusumawardani
Riset Akuntansi dan Bisnis Indonesia Vol 2 No 3 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v2i3.499

Abstract

Purpose: This study aims to analyze the conformity of the implementation of Value Added Tax (VAT) on the sale of unprocessed coffee beans and examine the company’s policy considerations in selecting the applicable VAT rate at PT Arga Bumi Indonesia. Methodology: This study employed a case study approach with data collection methods conducted through observations, interviews, and documentation of sales transactions, tax invoices, and the tax administration system implemented by the company. Results: PT Arga Bumi Indonesia applies the 11% standard VAT rate in compliance with tax regulations, despite the availability of a 1.1% VAT scheme for certain agricultural products such as processed coffee. This choice is driven by customer characteristics, as most buyers are Taxable Entrepreneurs who require input VAT credit. Conclusion: The company’s policy on applying the VAT rate considers not only administrative convenience but also the needs of business partners, legal certainty, and the sustainability of the company’s business relationships. Limitations: This study is limited to a single company and focuses only on the implementation of VAT on Certain Agricultural Products (BHPT), specifically the sale of dried and roasted coffee beans. Therefore, the findings may not fully represent other agricultural sectors or companies with different characteristics. Contribution: This study contributes to the understanding of VAT implementation in the agricultural sector and provides practical insights for companies in determining VAT policies that align with tax regulations and with business needs.

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