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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 284 Documents
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Analisis Efisiensi Pasar Bentuk Lemah pada Indeks LQ45 di Bursa Efek Indonesia Periode 2021-2025 Vinsensius Ronald; Mutiara Maimunah
Jurnal Riset Manajemen dan Akuntansi Vol. 6 No. 2 (2026): 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.v6i2.7263

Abstract

This study aims to evaluate the weak-form efficient market hypothesis in the Indonesian capital market, specifically focusing on the LQ45 index from April 2021 to April 2025. This period captures the post-pandemic economic recovery characterized by high market volatility and a surge in retail investor participation driven by information digitalization. Using a descriptive quantitative approach, data on daily adjusted closing prices from 30 consistently listed stocks were transformed into logarithmic returns. Testing was conducted using the non-parametric Run Test to evaluate the random walk hypothesis after validating the data with the Augmented Dickey-Fuller Unit Root Test. The empirical results reveal that 17 stocks (56.67%) follow a random walk, while 13 stocks (43.33%), including major blue-chips like BBCA and BBRI, exhibit highly significant non-random movements. This indicates that the Indonesian capital market has not fully achieved a perfect weak-form efficiency. The implications of this research offer tactical insights for investors utilizing technical analysis to gain abnormal short-term returns and serve as a strategic reference for regulators to optimize market literacy in the digital era
Blue Accounting : Keberlanjutan Ekosistem Laut di Gili Trawangan Shifa Intan Lestari; Alfian Sayuti; Defel Septian
Jurnal Riset Manajemen dan Akuntansi Vol. 6 No. 2 (2026): 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.v6i2.7730

Abstract

Indonesia has enormous marine tourism potential supported by abundant coastal and marine resources. Gili Trawangan is one of Indonesia's leading marine tourism destinations, attracting both domestic and international tourists through snorkeling and diving activities. However, increasing tourism activities and marine infrastructure development have caused environmental degradation, particularly coral reef damage that threatens marine ecosystem sustainability. This study aims to analyze the implementation of Blue Accounting in assessing marine ecosystem sustainability in Gili Trawangan based on the Triple Bottom Line concept consisting of Profit, People, and Planet, as well as examining the impact of marine ecosystem damage caused by external parties. This research employed a qualitative descriptive approach using interviews, observations, and documentation. The findings indicate that the implementation of Blue Accounting has been reflected through environmental conservation activities, community participation, and business efforts to maintain environmental sustainability. Nevertheless, environmental accounting practices have not yet been systematically implemented, particularly in recording and reporting environmental costs. External environmental damage also affects tourism sustainability, local community income, and marine ecosystem quality. Therefore, collaboration among government, tourism businesses, local communities, and environmental organizations is necessary to strengthen the implementation of Blue Accounting in supporting sustainable marine tourism management.
Peran Ekualisasi PPh 21 dalam Mendeteksi Potensi Ketidaksesuaian Pelaporan Pajak Badan Denna Dharmayanti; Muslimin
Jurnal Riset Manajemen dan Akuntansi Vol. 6 No. 2 (2026): 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.v6i2.7384

Abstract

This study is motivated by the importance of maintaining consistency between tax records and financial data as part of the implementation of the self-assessment system. Inconsistencies among tax-related documents may expose companies to administrative risks and increased scrutiny from tax authorities if they are not identified at an early stage. Therefore, this study aims to examine the application of PPh Article 21 equalization in identifying reporting discrepancies, analyze the factors contributing to such differences, and evaluate the role of equalization as a tool for mitigating tax risks. The study employs a qualitative approach using a case study method at PT XYZ. Data were obtained from the company's tax and financial documents, including Monthly PPh Article 21 for the January–December 2025 period, payroll recapitulations, equalization working papers, and financial statements. The analysis was conducted through a process of identifying, reconciling, and evaluating relevant data. The findings reveal discrepancies between tax reporting data and financial records, primarily caused by the treatment of non-taxable Article 21 income components and administrative errors in determining employees’ non-taxable income status. After adjustments and corrections were made, all data were successfully reconciled, resulting in no remaining differences in the equalization results. These findings indicate that equalization can serve as an effective internal control mechanism to detect potential reporting errors at an early stage and assist companies in minimizing the risk of fiscal corrections, requests for clarification from tax authorities, and other tax-related sanctions.
Pengaruh Capital Expenditure, Operating Cash Flow, ROA, dan Firm Size Terhadap Nilai Perusahaan Batu Bara Anggi Suanggi; Abdul Rauf Chaerudin; Sabrawijaya
Jurnal Riset Manajemen dan Akuntansi Vol. 6 No. 2 (2026): 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.v6i2.7681

Abstract

This study is motived by fluctuations in the firm value of coal mining sub-sector companies listed on the Indonesia Stock Exchane(IDX) during the 2021-2025 period, driven by changes in global economic conditions, commodity prices, and the energy transition. This study aims to examine the effect of Capital Expenditure, Operating Cash Flow, Return On Asset, and Firm Size on Firm Value. This research employs a quantitative method with adescriptive approach. The population consists of 28 coal mining sub-sector companies listed on the IDX, with a sample of 9 companies selected using purposive sampling. Data were analyzed using multiple linier regression. The partial test (t-test) result indicate that Capital Expenditure and Operating Cash Flow have a significant negative effect on firm value, while Return On Asset and Firm Size have a significant positive effect on firm value. The simultaneous test (F-test) shows that Capital Expenditure, Operating Cash Flow, Return On Asset, and Firm Size jointly effect Firm Value, with a coefficient of determination of 63,2%.
Variabel yang Mempengaruhi Audit Judgment dan Motivasi Sebagai Variabel Moderasi: Studi Kasus Aparat Pengawasan Intern Pemerintah Inspektorat Se-Pulau Lombok Wajhi Syifa Wahusnul Khatimah; Defel Septian; Khairunnisa
Jurnal Riset Manajemen dan Akuntansi Vol. 6 No. 2 (2026): 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.v6i2.7716

Abstract

Good governance implementation is essential in maintaining the quality of government financial reports, particularly in addressing task complexity, time budget pressure, and obedience pressure that affect audit judgment. This study aims to analyze the effects of these three factors on audit judgment with motivation as a moderating variable among auditors of the Inspectorates across Lombok Island. This research employs a quantitative approach with a sample of 162 auditors selected through purposive sampling. Data were analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM) with SmartPLS 4.1.1.6. The results indicate that task complexity and obedience pressure significantly affect audit judgment, while time budget pressure has no significant effect. Motivation is only able to weaken the negative effect of obedience pressure but does not moderate the effects of task complexity and time budget pressure.
Analisis Penerapan Good Corporate Governance pada BUMDes Beriuk Berkah Desa Labuapi Kecamatan Labuapi Kabupaten Lombok Barat Eka Surya Saputra; Defel Septian; Ikang Murapi
Jurnal Riset Manajemen dan Akuntansi Vol. 6 No. 2 (2026): 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.v6i2.7762

Abstract

This study aims to determine the importance of implementing Good Corporate Governance at BUMDes Beriuk Berkah in order to understand the role of Good Corporate Governance principles. The research method used is descriptive qualitative through interviews, observations, and documentation at BUMDes Beriuk Berkah in Labuapi Village, Labuapi District, West Lombok Regency. Data analysis was conducted by examining the experiences, perceptions, and meanings constructed by the informants. The results of the study indicate that the implementation of Good Corporate Governance principles at BUMDes Beriuk Berkah has been quite successful. The principles of Accountability and Independence have been well implemented, while the principles of Transparency and Responsibility are still more focused on the internal sphere and have not yet fully reached the wider community. The principle of Fairness has been applied fairly, but it has not been fully reflected in the equitable distribution of economic benefits.
Pengaruh Harga, Fasilitas, dan Pelayanan terhadap Kepuasan Penumpang Bus PO Santoso Kendal-Surabaya Dwi Susiyati; Haris Ihsanil Huda
Jurnal Riset Manajemen dan Akuntansi Vol. 6 No. 2 (2026): 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.v6i2.7128

Abstract

This study aims to analyze the influence of price, facilities, and service quality on passenger satisfaction on the bus PO Santoso route from Kendal to Surabaya. The research method used in this study is quantitative with a survey approach. The data analysis technique used is multiple linear regression, analyzed using IBM SPSS Statistics software. The respondents in this study were 97 passengers who had used PO Santoso's services. The results of the study show that price, facilities, and service quality significantly affect passenger satisfaction individually. Simultaneously, these three variables also significantly affect passenger satisfaction with an adjusted R² value of 0.888, indicating that 88.8% of passenger satisfaction can be explained by these three variables. This study contributes to understanding the factors affecting passenger satisfaction and provides recommendations for PO Santoso to improve price, facilities, and service quality to enhance passenger satisfaction
Pengaruh Kualitas Pelayanan, Daya Tarik Wisata dan Citra Destinasi Terhadap Kepuasan Pengunjung Pantai Cahaya Kendal Yuni Rahmawati; Haris Ihsanil Huda
Jurnal Riset Manajemen dan Akuntansi Vol. 6 No. 2 (2026): 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.v6i2.7129

Abstract

This study aims to analyze the influence of service quality, tourist attraction, and destination image on visitor satisfaction at Pantai Cahaya Kota Kendal. The research method used is quantitative with a survey approach. The data analysis technique applied is multiple linear regression, analyzed using IBM SPSS Statistics software. The respondents in this study were 97 tourists who had visited Pantai Cahaya. The results showed that service quality, tourist attraction, and destination image significantly affect visitor satisfaction individually. Simultaneously, these three variables also significantly influence visitor satisfaction, with an adjusted R2 value of 0.866, indicating that 86.6% of visitor satisfaction can be explained by these three variables. This study contributes to understanding the factors influencing visitor satisfaction and provides recommendations for the management of Pantai Cahaya to improve service quality, strengthen tourist attractions, and enhance destination image to increase the visitor experience.
Analisis Sinkronisasi KKA dalam Praktik Remote Audit di Era Society 5.0 Aura Arinda Wijaya; Samas Adimisa Mishbah Habibie
Jurnal Riset Manajemen dan Akuntansi Vol. 6 No. 2 (2026): 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.v6i2.7131

Abstract

The Society 5.0 era demands the integration of smart technology and human collaboration, yet in practice, remote data acquisition is often hampered by the reliance on informal communication media. This research aims to describe the synchronization mechanism of Audit Working Papers (KKA) and explore the role of technology and the effectiveness of human coordination in maintaining audit data integrity. Utilizing a qualitative single case study design, the research was conducted at KAP ABC, which implements the ATLAS application, internal server systems, and webcam monitoring. Data were gathered through in-depth interviews with senior auditors, participatory observation of the synchronization process, and document analysis. The results indicate that the integration of ATLAS and internal servers, supported by a Triple Validation protocol comprising webcam monitoring, Excel data reconciliation, and hierarchical approval effectively mitigates the risk of information fragmentation caused by informal media. This study proposes a conceptual model for KKA synchronization based on triple validation that integrates technological aspects and auditor communication. The implications of this research emphasize the importance of developing digital communication standards and visual audit procedures to enhance the quality of audit evidence and the reliability of opinions in remote audit practices
Implementasi Coretax untuk Efisiensi e-Bupot PPh Pasal 23: Studi Kasus pada KKP BTS Consulting di Sidoarjo M Angsori; Selma Putri Safira
Jurnal Riset Manajemen dan Akuntansi Vol. 6 No. 2 (2026): 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.v6i2.7242

Abstract

This study aims to examine the effect of the Coretax Administration System implementation on the efficiency of e-Bupot Income Tax Article 23 preparation at KKP BTS Consulting in Sidoarjo. Tax Consultant Offices, as providers of professional tax consulting services, are required to adapt swiftly to the modernization of Indonesia’s tax administration system. This study employs a descriptive qualitative approach, with primary data collected through in-depth interviews with a senior staff and a junior staff member at KKP BTS Consulting, supplemented by secondary data from relevant literature, academic journals, and official DJP publications. The findings reveal that the Coretax System facilitates the e-Bupot preparation process, particularly through the use of XML templates that synchronize directly with the system in real time, thereby reducing manual input, minimizing human error, and accelerating the overall reporting process. However, implementation challenges persist, including system instability during peak access hours, technical errors, and the need for adequate user training. These findings carry important implications for the Directorate General of Taxes (DGT) and business entities in accelerating digital transformation within the taxation sector.

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