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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 226 Documents
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PENGARUH LIKUIDITAS, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS (The Effect Of Liquidity, Profitability, And Company Size On Financial Distress) Susanti, Popi; Ismawati, Kun
Riset Manajemen dan Akuntansi Vol 15, No 2 (2024): Volume 15 Nomor 2 November 2024
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v15i2.433

Abstract

The present investigation aims to determine the influence of liquidity, profitability, and company size on financial distress in textile and garment sub sector companies listed on the IDX in 2021-2023. This reserch is a quantitative research. The sampling technique is the study uses purposive sampling by taking secondary data from the official website www.idx.co.id. The population of this study is 23 companies with 6 companies as a sample. The analysis techniques used are descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis tests. The findings of this investigation indicate that in part, cash position influences financial distress, profitability and company size do not have aneffect on financial distress. While simultaneously liquidity, profitability, and company size have an affect on financial distress.
MEMPERKUAT AKUNTABILITAS: DAMPAK TATA KELOLA PERUSAHAAN YANG BAIK TERHADAP PELAPORAN AUDIT YANG TEPAT WAKTU (Strengthening Accountability: Good Corporate Governance's Influence On Timely Audit Reporting) Aulia, Chania; Triyono, Triyono; Setiawati, Erma
Riset Manajemen dan Akuntansi Vol 15, No 2 (2024): Volume 15 Nomor 2 November 2024
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v15i2.407

Abstract

A number of academics have focused their research on the effect of corporate governance on audit report lag. With varying levels of significance, the studies that havebeen conducted show mixed findings, both consistent and otherwise. The purpose of this study is to collect information from journals regarding corporate governance issuesthat affect audit report lag in Indonesia from 2009 to 2022. The research sample consisted of 23 documents, including journals and university students' theses, which were purposively selected. The researcher combined the journal research results withthe meta-analysis method. This study shows that the board of commissioners, independent commissioners, and audit committee significantly affect audit delay. Theaverage correlation value of less than 0.25 indicates that the correlation between the independent and dependent variables is relatively low. In addition, this study confirmed the agency theory in the period 2009-2022 for various business industries, includingbanking, manufacturing, and LQ45 index stocks.
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.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021 Nugroho, Totok Susilo Pamuji
Riset Manajemen dan Akuntansi Vol 14, No 1 (2023): Volume 14 Nomor 1 Mei 2023
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v14i1.424

Abstract

In this study, tax avoidance in manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange in 2019–2021 will be analyzed in relation to profitability, leverage, and sales growth. This research is quantitative. With 51 Manufacturing Companies in the Consumer Goods Industry Sector that are listed on the Indonesia Stock Exchange for the 2019–2021 period as the study population. then get a sample preferably 60 samples. Multiple linear regression analysis using the SPSS 25.0 program is the data analysis method used in this study. The results of this study indicate that the calculation of the hypothesis partially Profitability variable has a negative and partially insignificant effect on Tax Avoidance in consumer goods industry sector companies, Leverage has a positive and partially significant effect on Tax Avoidance in consumer goods industry sector companies, Sales Growth has a negative effect and partially insignificant to Tax Avoidance in companies in the consumer goods industry sector. The results of the study simultaneously variable Profitability, Leverage and sales growth do not have a significant effect on the Tax Avoidance variable. Keywords: Profitability, Leverage, Sales Growth, and Tax Avoidance
SYSTEMATIC LITERATURE REVIEW: THE IMPACT OF CHATBOT USE AND SERVICE QUALITY ON CUSTOMER LOYALTY Octaviyani, Prisella Putri; Sutianingsih, Sutianingsih; Irawan, Nico
Riset Manajemen dan Akuntansi Vol 15, No 2 (2024): Volume 15 Nomor 2 November 2024
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v15i2.453

Abstract

his research examines existing literature to understand how chatbots, as an automationtool in customer service, influence customer perceptions of the quality of service received.Apart from that, this research also assesses how service quality influenced by the use ofchatbots can increase or decrease customer loyalty. The methods used in this literaturereview include analysis of various empirical and theoretical studies that have been published in the fields of customer service technology and customer relationshipmanagement. The review results show that the effective use of chatbots can increaseefficiency and customer satisfaction, which in turn contributes positively to customerloyalty. However, several challenges must be overcome to ensure chatbots can providehigh-quality service.
FAKTOR -FAKTOR FINANCIAL DISTRESS TERDAPAT PADA PERUSAHAAN MANUFAKTUR TERDAFTAR BEI 2020-2021 Nugroho, Totok Susilo Pamuji
Riset Manajemen dan Akuntansi Vol 15, No 1 (2024): Volume 15 Nomor 1 Mei 2024
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v15i1.421

Abstract

This study tests the factors that influence financial distress in manufacturing companies listed on the IDX (Indonesia Stock Exchange) in 2020-2021. There are several factors tested, including: liquidity, leverage and sales growth. This type of research is quantitative. The population used is manufacturing companies listed on the IDX . This study uses a purposive sampling method to test samples and 37 manufacturing companies were obtained. Data analysis uses multiple linear regression using the SPSS 26.0 program. The results of this study indicate that the partial hypothesis calculation of the liquidity variable has no significant effect. The leverage variable has a significant negative effect, and sales growth has a significant positive effect on financial distress. The results of this study also obtained the Determination Coefficient (R2) with a value of 0.762, meaning that 76.2% of disclosure is explained by variables between liquidity, leverage, and sales growth, while the remaining 23.8% is explained by other variables outside the model.
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.  

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