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Jurnal Riset Manajemen dan Akuntansi
Published by Lembaga Pengembangan Kinerja Dosen
ISSN : 28278569     EISSN : 28278577     DOI : 10.55606
Core Subject : Science,
Decision Sciences, Operations Research & Management
Jurnal Riset Manajemen dan Akuntansi (JURIMA) : ISSN:2827-8569 (cetak), ISSN: 2827-8577 (Online) berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi. Jurnal ini diterbitkan 3 (tiga) kali dalam satu tahun yaitu Edisi April, Agustus, dan Desember. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 269 Documents
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Pengaruh Profitabilitas, Leverage, Growth Opportunity, dan Kebijakan Dividen Terhadap Nilai Perusahaan pada Perusahaan yang Terdaftar di LQ45 Periode 2021-2024
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 2 (2025): Agustus: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i2.5614

Abstract

This research is motivated by the importance of company value as an indicator that reflects market perception of the performance prospects of a business entity. For companies included in the LQ45 index, company value reflects investor confidence in long-term sustainability and growth. This study aims to analyze the effect of profitability, leverage, growth opportunities, and dividend policy on company value in companies included in the LQ45 index during the 2021–2024 period. The study uses a quantitative approach with secondary data from annual financial reports. The sampling technique used purposive sampling, with a total of 16 companies in the 4-year study, resulting in 64 observations. The analysis was conducted using panel data regression with a Fixed Effect Model approach through STATA 14 Software. The results show that leverage and growth opportunities have a significant effect on company value. Profitability and dividend policy do not have a significant effect on company value. Simultaneously, all four variables have a significant effect on company value. These findings indicate that capital structure and growth prospects are important factors in increasing company value.
Pengaruh Literasi Keuangan dan Manajemen Rantai Pasok Terhadap Keberlanjutan Usaha: Studi pada Pelaku Usaha Kecil dan Menengah di Kabupaten Bandung
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i3.5639

Abstract

SMEs play a strategic role in the national economy but often challenges in maintaining their business continuity, particularly due to intense competition and rapid technological changes. This study aims the influence of Financial Literacy And Supply Chain Management On Business Sustainability Among Small And Medium Enterprises (SMEs) in bandung Regency. Financial literacy refers to the ability of business actors to understand and manage finances effectively, including decision-making related to expenses, savings, investments, and insurance. Meanwhile, supply chain management involves handling the flow of goods, information, and processes from production to distribution. This research employs a quantitative approach using a survey method involving 111 SMEa respondents, with data analyzed through multiple regression. The findings indicate that both financial literacy and supply chain management have a positive and significant effect on business sustainability, both partially and simultaneously. These result highlight the importance of enhancing SMEs capabilities in financial management and supply chain efficiency to improve competitiveness and ensure long-term business sustainability.
Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba pada Perusahaan Sektor Pertambangan yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i3.5652

Abstract

This research is a quantitative study aimed at analyzing the effect of financial ratios on profit growth in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. The research sample was obtained using a purposive sampling method, where only 19 mining sector companies listed on the IDX met all criteria, resulting in 76 data points used as the research sample. The independent variables of this study consist of liquidity ratios measured by CR, solvency ratios measured by DER, activity ratios measured by TAT, and profitability ratios measured by NPM, ROA, and ROE. This study employs data analysis techniques in the form of multiple linear regression analysis using panel data with the aid of Eviews 12 software. Based on the hypothesis, the research results show that CR, TAT, NPM, ROA, and ROE do not have a positive and significant effect on profit growth, while DER has a negative and significant effect on profit growth.
Analisis Laporan Keuangan dalam Mengukur Kinerja Keuangan pada PT Bank Sulselbar Laporan Tahunan Periode 2021-2023
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i3.5659

Abstract

This study aims to analyze financial statements in measuring financial performance at PT Bank Sulselbar based on the annual report for the period 2021-2023. This study uses a quantitative descriptive analysis method with a case study approach at PT Bank Sulselbar. The data used are secondary data obtained from the company's annual financial statements during the study period. The data analysis techniques used include financial ratio analysis, namely liquidity ratio, solvency, profitability, and activity to assess the bank's overall financial condition and performance.The results of the study show that in general the financial performance of PT Bank Sulselbar in the period 2021-2023 is in the good category based on the results of the financial ratio analysis. The liquidity ratio shows the bank's ability to meet short-term obligations at a healthy level. The solvency ratio indicates that the company is able to meet its long-term obligations. The profitability ratio shows an increase in profit generated from operational activities, while the activity ratio shows the efficiency of asset use in generating income. Thus, it can be concluded that PT Bank Sulselbar is able to maintain its financial performance well during the study period.
Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, Komite Audit dan Komisaris Independen terhadap Agresivitas Pajak: Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Tahun 2021-2023
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i3.5660

Abstract

This study aims to investigate the effect of Profitability, Company Size, Leverage, Audit Committee, and Independent Commissioners on Tax Aggressiveness in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. Tax aggressiveness is a practice carried out by companies to minimize their tax obligations, either through legal (tax avoidance) or illegal (tax evasion) strategies. This study uses a quantitative approach with data analysis obtained from the financial statements of companies listed on the IDX. The variables tested include Profitability as measured by Return on Assets (ROA), Company Size as measured by the logarithm of total assets, Leverage as measured by Debt to Equity Ratio (DER), Audit Committee as calculated based on the number of committee members, and Independent Commissioners as calculated based on the proportion of independent commissioners in the board of commissioners. The results of the study indicate that Profitability and Company Size have a negative effect on Tax Aggressiveness, which means that companies with higher profitability and large company sizes tend to be less aggressive in their tax planning. Leverage, Audit Committee, and Independent Commissioners are also proven to have a negative effect on Tax Aggressiveness, indicating that companies with better oversight structures tend to be more compliant with tax obligations. These findings contribute to the development of Corporate Governance and Taxation theory, as well as providing recommendations to regulators and companies to improve oversight and transparency in financial and tax reporting.
Relevansi Nilai Informasi Akuntansi dan Keuangan dalam Pengembalian Saham: Kasus Bank Komersial Indonesia
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i3.5661

Abstract

This study examines the relevance of accounting and financial information in explaining stock returns of commercial banks listed on the Indonesia Stock Exchange (IDX) from 2014 to 2024. The independent variables include Earnings Per Share (EPS), Book Value Per Share (BVPS), Dividend Payout Ratio (DPR), and bank size (total assets), with stock return as the dependent variable. The analysis employs panel data regression with a Random Effect Model and classical assumption testing.The results indicate that only DPR significantly affects stock returns (β = -0.077; p < 0.05), showing a negative relationship. In contrast, EPS, BVPS, and bank size were statistically insignificant (p > 0.05). The low coefficient of determination (R² = 7.6%) suggests that most variations in stock returns are driven by external factors, such as macroeconomic conditions or monetary policies.These findings imply that accounting information has limited relevance in predicting stock returns in Indonesia’s banking sector. Investors should consider non-financial and external factors, while bank management should balance dividend policies with long-term growth strategies.
Pengaruh Sistem Akuntansi Pemerintah Daerah dan Penganggaran Berbasis Kinerja Terhadap Akuntabilitas Kinerja Pemerintahan Daerah Kabupaten Bandung
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i3.5662

Abstract

This study aims to examine the effect of the Regional Government Accounting System and Performance-Based Budgeting on the Performance Accountability of the Regional Government in Bandung Regency. Using a quantitative approach, the data were collected through questionnaires distributed to 88 respondents across 22 local government organizations (OPD). The data were analyzed using multiple linear regression to determine both partial and simultaneous influences. The findings show that both variables have a significant and positive effect on performance accountability, with the accounting system having a more dominant influence. This implies that improving financial reporting and aligning budgets with measurable performance can enhance transparency, efficiency, and accountability in public sector governance. The study provides theoretical insight and practical recommendations for strengthening public financial management systems.
Pengaruh Literasi Keuangan, Penggunaan SIA, Inklusi Keuangan, dan Digital Payment Terhadap Kinerja UMKM di Sragen
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i3.5666

Abstract

This study aims to analyze the influence of financial literacy, accounting information system usage, financial inclusion, and digital payment on the performance of MSMEs in Sragen Regency. A quantitative method was employed through a survey involving 75 culinary MSME actors in Sragen. Data were collected using questionnaires and analyzed using multiple linear regression. The results indicate that financial literacy, accounting information systems, financial inclusion, and digital payment simultaneously have a significant effect on MSME performance. Partially, financial literacy and digital payment were found to have a positive and significant effect. Meanwhile, financial inclusion and the use of accounting information systems did not have a significant impact on MSME performance. These findings highlight the importance of entrepreneurs’ financial management capabilities and the adoption of technology to improve operational efficiency. This study provides practical insights for MSME actors, local governments, and financial institutions in formulating empowerment strategies based on digitalization and financial literacy.
Pengaruh Manajemen Keuangan dan Gaya Hidup Terhadap Penggunaan Platform E-Commerce Paylater di Kota Bandung
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i3.5674

Abstract

This study aims to determine the influence of financial management and lifestyle on the use of the Paylater e-commerce platform in Bandung City. The population in this study is Gen Z and Millennials in Bandung City. A quantitative approach method was used in this study, with primary data collection carried out through questionnaires filled out by respondents using Google Forms. This study used a purposive sampling technique in sampling. By using the Slovin formula, the number of samples determined was 342 respondents and for data analysis the author used SPSS 30. The results of this study indicate that Financial Management and Lifestyle have a significant effect on the use of the Paylater e-commerce platform. Additionally, Financial Management has a significant effect on the use of the Paylater e-commerce platform, and Lifestyle also has a significant effect on the use of the Paylater e-commerce platform.
Pengaruh Leverage, Growth Opportunity dan Profitability terhadap Cash Holding serta Firm Value pada Perusahaan LQ45 Periode 2019-2024
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i3.5705

Abstract

This study aims to analyze the effect of leverage, growth opportunity, and profitability on cash holdings and firm value in companies included in the LQ45 index on the Indonesia Stock Exchange during the 2019–2024 period. The research method used is quantitative with a path analysis approach based on panel data. A total of 23 companies were selected as samples using a purposive sampling technique, based on the criteria of companies that are consistently included in the LQ45 index during the study period. The total data analyzed consisted of 138 financial reports. Data processing was carried out using EViews 12 software. The results show that leverage has a negative effect on cash holdings, while profitability has a positive effect on cash holdings. On the other hand, growth opportunity has no significant effect on cash holdings. Furthermore, leverage, growth opportunity, and cash holding have no significant effect on firm value, while only profitability has been shown to have a positive effect on firm value. These findings indicate that profitability is a key indicator in increasing firm value in the Indonesian capital market environment.

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