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Riset Manajemen dan Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi Atma Bhakti
ISSN : 20868316     EISSN : 24067822     DOI : https://doi.org/10.36600/.v9i2
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Riset Manajemen dan Akuntansi, adalah jurnal terbitan ini berisi artikel bidang ilmu Manajemen, Akuntansi, Pemasaran, Strategis dan Sumber Daya Manusia yang diterbitkan secara berkala 6 bulanan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
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Search results for , issue "Vol 16, No 1 (2025): Volume 16 Nomor 1 Mei 2025" : 10 Documents clear
PENGARUH TINGKAT LITERASI KEUANGAN TERHADAP PERILAKU HIDUP HEMAT SISWA KELAS 5 SD NEGERI 4 MADE LAMONGAN Syaifuddin, Achmad; Nurdiana, Ratna; Eryadini, Ninies
Riset Manajemen dan Akuntansi Vol 16, No 1 (2025): Volume 16 Nomor 1 Mei 2025
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v16i1.414

Abstract

Financial literacy is the ability or level of understanding/knowledge a person or society has about how money works. A lack of financial literacy can significantly impact an individual's ability to manage personal finances. As a result, individuals become vulnerable to consumer behavior, unwise financial decision-making, and difficulties in achieving financial stability and security. The goal of this research is to determine the influence of the level of financial literacy on the frugal living behavior of fifth-grade students at SD Negeri 4 Made Lamongan. This study employs a quantitative research approach with a descriptive quantitative research method aimed at determining the influence of financial literacy levels on frugal living behavior among fifth-grade students at SD Negeri 4 Made Lamongan. The sample taken in this study consists of all students from class 5C at SD Negeri 4 Made Lamongan, totaling 33 students. The research instrument uses a Likert scale. In this study, the data analysis method used is simple linear regression analysis. The results of the study show that there is an influence of financial literacy levels on the frugal living behavior of fifth-grade students at SD Negeri 4 Made Lamongan.
Aplikasi Penggajian Karyawan Tetap dengan Menggunakan Appsheet pada PT PLN Unit Induk Pembangunan Jawa Bagian Tengah Suprihatin, Eti; Wulandari, Reni
Riset Manajemen dan Akuntansi Vol 16, No 1 (2025): Volume 16 Nomor 1 Mei 2025
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v16i1.423

Abstract

This research aims to develop an AppSheet-based application that can assist PT. PLN UIP JBT in optimizing the use of its payroll application. This facility provides incentives by simplifying payroll data management, enabling more in-depth analysis of various payroll components, and ensuring timely and accurate salary distribution to employees. With the implementation of this application, it is expected that payroll management at PT. PLN UIP JBT will become more efficient and effective, and employee satisfaction will be enhanced through payroll transparency and accuracy.
PENGARUH DIVERSITAS USIA DIREKSI, PERGANTIAN MANAJEMEN, UMUR PERUSAHAAN, KEPEMILIKAN MANAJERIAL, DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORTING Daepanie, Samuel Mezak; Suwasono, Heru
Riset Manajemen dan Akuntansi Vol 16, No 1 (2025): Volume 16 Nomor 1 Mei 2025
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v16i1.431

Abstract

Penelitian ini bertujuan untuk menganalisis diversitas usia direksi,pergantian manajemen, umur perusahaan, kepemilikan manajerial, dan komite audit terhadap pengungkapan Sustainability Report pada perusahaan perusahaan sektor cunsomer non-cylicals yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2023. Populasi yang digunakan dalam penelitian ini adalah 125 perusahaan sektorcunsomer non-cylicals yang terdaftar di BEI tahun 2019-2023.Pengambilan sampel dalam penelitian ini menggunakan non-probabilitysampling dengan teknik purposive sampling. Berdasarkan pada kriteria-kriteriayang telah ditentukan. Sampel yang diperoleh adalah sebanyak 39 perusahaancunsomer non-cylicals selama 5 tahun sehingga data observasi sampel dalampenelitian ini sebanyak 195. Metode penelitian yang digunakan adalah studi empirisdengan pendekatan kuantitatif. Metode analisis data yang digunakan adalah analisisregresi linier berganda.Hasil penelitian menunjukkan bahwa komite audit, pergantian manajamendan kepemilikan manajerial berpengaruh terhadap Sustainability Reporting,diversitas usia direksi dan umur perusahaan tidak berpengaruh terhadapSustainability Reporting.
Gamifikasi dalam Pembelajaran Akuntansi untuk Pemuda: Solusi Inovatif atau Sekadar Hiburan? Klaudia, Sura
Riset Manajemen dan Akuntansi Vol 16, No 1 (2025): Volume 16 Nomor 1 Mei 2025
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v16i1.448

Abstract

This study aims to analyze the effectiveness of gamification in accounting education for youth, particularly students aged 17–25. Gamification is a game-based learning strategy believed to enhance engagement and learning motivation. This research employs a descriptive quantitative approach by distributing questionnaires to 120 respondents who have participated in gamified accounting learning, such as using applications like Kahoot!, Quizizz, and game-based accounting simulations. The results show that 78% of respondents felt more motivated to learn accounting through the gamification approach. Additionally, 64% of respondents stated that their understanding of basic accounting concepts improved, while 60% found it easier to retain the learning material. On the other hand, around 25% of respondents tended to view gamification merely as entertainment, without paying attention to the substance of the material presented. These findings indicate that gamification has potential as an innovative and relevant learning method for the characteristics of today’s younger generation. However, its effectiveness largely depends on game design, content integration, and the teaching approach employed by educators. Therefore, an appropriate implementation strategy is necessary to ensure that gamification not only serves as a form of entertainment but also strengthens conceptual and practical understanding of accounting.
Aplikasi Penerimaan dan Pengeluaran Kas pada CV. Satu Holiday Tour dan Travel Bandung Suprihatin, Eti; Astryani, Arinta Fadhila
Riset Manajemen dan Akuntansi Vol 16, No 1 (2025): Volume 16 Nomor 1 Mei 2025
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v16i1.422

Abstract

CV. Satu Holiday Tour and Travel Bandung is a service company operating in the tourism travel agency sector and was founded in 2016. All cash receipt and disbursement transactions are recorded using a cash receipt and disbursement book by the Finance Department based on proof of cash receipts and disbursements used. The aim of this research is to create an application that can be used to overcome problems regarding cash receipt and disbursement transactions at CV. One Holiday Tour and Travel regarding cash receipts and disbursements. The methodology used in this application is the prototype method with design tools Flowmap, Data Flow Diagram (DFD) and Entity Relationship Diagram (ERD). Meanwhile, the implementation of this application design uses Visual Basic for Application with a Microsoft Access database. The results of this cash receipt and disbursement application can facilitate the process of recording and recapitulating cash receipt and disbursement transactions, so that the presentation of cash receipt reports and cash disbursement reports becomes more accurate and faster. This application has been tested and confirmed by CV. One Bandung Tour and Travel holiday, and the results were in accordance with the company's needs.
EFEKTIVITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) TERHADAP PELAKSANAAN KANTIN SEHAT DI SD NEGERI 4 MADE LAMONGAN Arbiyanti, Marelsa Giswara; Nurdiana, Ratna; Eryadini, Ninies
Riset Manajemen dan Akuntansi Vol 16, No 1 (2025): Volume 16 Nomor 1 Mei 2025
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v16i1.417

Abstract

School Operational Assistance (BOS) is a program used to provide funding for non-personal operating costs for public and private education units. SD Negeri 4 Made began to make improvements, especially in terms of facilities and infrastructure to realize a healthy canteen at school. This study adopts a qualitative research type with the research objective of knowing the effectiveness of the management of BOS funds from the government to support the development of facilities and infrastructure that leads to planning and budgeting, implementation and administration, to reporting and accountability of BOS funds at SD Negeri 4 Made Lamongan. This research can be categorized as descriptive research, because it aims to describe the specific characteristics of a phenomenon and tries to describe and interpret what exists. The data collection methods used were observation, in-depth interviews and documentation. The results of the study showed that the use of BOS Funds at SD Negeri 4 Made Lamongan was effective because the BOS Funds received had been used to achieve educational goals at the school and were used for the development of school facilities and infrastructure, especially in the implementation of a healthy canteen. This was reinforced by the results of the observation that the Sd Negeri Made 4 Lamongan Canteen experienced significant development of facilities and infrastructure and reached the standard of a healthy canteen.
ANALISIS FUNDAMENTAL TERHADAP KINERJA KEUANGAN PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY, TBK. PERIODE 2020-2024 Youlanda, Sendy Octapia; Hutabarat, Desi Lestari; Mulyani, Mulyani
Riset Manajemen dan Akuntansi Vol 16, No 1 (2025): Volume 16 Nomor 1 Mei 2025
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v16i1.450

Abstract

This study aims to analyze the financial performance of PT Ultrajaya Milk Industry Tbk during the 2020–2024 period using fundamental analysis. Financial performance is assessed through several key financial ratios, including liquidity, solvency, profitability, and activity ratios, which reflect the company’s ability to meet its short-term and long-term obligations, generate profit, and utilize assets efficiently. The method used in this research is a quantitative descriptive approach, utilizing secondary data sourced from the company's audited financial statements. The analysis results indicate that PT Ultrajaya maintains a healthy liquidity level throughout the observed period, with relatively low leverage and consistent profitability. However, certain fluctuations in inventory turnover and return on equity suggest areas for operational improvement. These findings imply that PT Ultrajaya remains financially stable and attractive for investors, but continued efficiency and strategic management are essential to maintain competitive performance in the food and beverage industry. The results of this research are expected to contribute to investment decision-making and academic insights in financial performance evaluation.  
ANALISIS KINERJA KEUANGAN PERUSAHAAN TELEKOMUNIKASI DENGAN PENDEKATAN FUNDAMENTAL : STUDI KASUS PADA EMITEN SEKTOR TELEKOMUNIKASI Anggriani, Putri Bunga; Maulidya, Maulidya; Mayada, Mayada; Muliyani, Muliyani
Riset Manajemen dan Akuntansi Vol 16, No 1 (2025): Volume 16 Nomor 1 Mei 2025
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v16i1.440

Abstract

This study aims to analyze the financial performance of PT Telkom Indonesia (Persero) Tbk (TLKM) and compare it with other listed telecommunication companies in Indonesia using a fundamental analysis approach. The research highlights key issues related to financial health assessment from the dimensions of profitability, liquidity, solvency, and market valuation. The study employs a quantitative-descriptive method based on secondary data collected from annual financial reports and the Indonesia Stock Exchange. Financial ratios such as ROA, ROE, NPM, CR, DER, PER, and PBV are used as indicators. The results show that TLKM maintains a strong and stable financial structure with consistent profitability and moderate leverage. Despite the decline in market valuation metrics, the company remains fundamentally healthy compared to its peers. In contrast, competitors like MORA, LINK, DATA, and INET display varying financial characteristics, with some exhibiting high profitability but risky capital structures. These findings suggest that TLKM presents a relatively lower risk profile for medium-to-long-term investors and may serve as a benchmark for assessing competitiveness in the Indonesian telecommunications sector. This study provides practical insights for investors, analysts, and policymakers to make more informed decisions in evaluating listed telecommunication firms in emerging markets like Indonesia.
Analisis Kinerja Keuangan Perusahaan Telekomunikasi dengan Pendekatan Fundamental: Studi Kasus Pada Emiten Sektor Telekomunikasi Anggriani, Putri Bunga; Maulidya, Maulidya; Mayada, Mayada; Muliyani, Muliyani
Riset Manajemen dan Akuntansi Vol 16, No 1 (2025): Volume 16 Nomor 1 Mei 2025
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v16i1.465

Abstract

This study aims to analyze the financial performance of PT Telkom Indonesia (Persero) Tbk (TLKM) and compare it with other listed telecommunication companies in Indonesia using a fundamental analysis approach. The research highlights key issues related to financial health assessment from the dimensions of profitability, liquidity, solvency, and market valuation. The study employs a quantitative-descriptive method based on secondary data collected from annual financial reports and the Indonesia Stock Exchange. Financial ratios such as ROA, ROE, NPM, CR, DER, PER, and PBV are used as indicators. The results show that TLKM maintains a strong and stable financial structure with consistent profitability and moderate leverage. Despite the decline in market valuation metrics, the company remains fundamentally healthy compared to its peers. In contrast, competitors like MORA, LINK, DATA, and INET display varying financial characteristics, with some exhibiting high profitability but risky capital structures. These findings suggest that TLKM presents a relatively lower risk profile for medium-to-long-term investors and may serve as a benchmark for assessing competitiveness in the Indonesian telecommunications sector. This study provides practical insights for investors, analysts, and policymakers to make more informed decisions in evaluating listed telecommunication firms in emerging markets like Indonesia.
Mengurai Kepatuhan Pajak UMKM: Dimensi Informasi dan Efektivitas Pemungutan Farida, Arif; Wijayanti, Handayani Tri; Sriyanto, Sriyanto
Riset Manajemen dan Akuntansi Vol 16, No 1 (2025): Volume 16 Nomor 1 Mei 2025
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v16i1.461

Abstract

This study aims to analyze the influence of tax socialization, tax knowledge, and the effectiveness of the tax collection system on tax compliance among Micro, Small, and Medium Enterprises (MSMEs). These three independent variables are examined within the framework of the Theory of Reasoned Action (TRA) to understand tax compliance behavior from the perspectives of attitude and subjective norms. The research employs a quantitative approach using a survey method involving 100 MSME respondents in Surakarta City who possess a Taxpayer Identification Number (NPWP). Data analysis was conducted using multiple linear regression, preceded by validity, reliability, and classical assumption tests. The results indicate that all three independent variables significantly influence tax compliance, both simultaneously and partially. Tax socialization contributes to building taxpayer awareness and social norms, while tax knowledge fosters a positive attitude toward compliance. The effectiveness of the tax collection system, particularly those based on technology, simplifies administrative processes and enhances taxpayer trust. Therefore, improving MSME tax compliance can be achieved through continuous education, enhanced tax literacy, and the optimization of a responsive and integrated tax system.

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