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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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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.
Menganalisis Perkembangan Etika Manajemen Perusahaan Penelitian: Studi Bibliometrik Cooperate Social Responsibility (CSR) dan Good Corporate Governance (GCG) Setiawati, Erma; Conteh, Abdul; Apsta, Widya; Sholahuddin, Muhammad
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.v15i1.377

Abstract

Although interest in corporate management ethics is increasing, comprehensive studies on this subject are still limited. This research aims to explore research trends in corporate management ethics in Islam published in leading journals. Using a qualitative analysis approach, bibliometric analysis was carried out to examine a dataset consisting of 460 research publications indexed in Scopus between 2018 and 2022. The analysis involved the use of the R bibliometric tool and the VOS viewer application to process and analyze the data. The findings reveal a significant increase in the number of publications focusing on corporate management ethics. Journal articles are emerging as a key document type for examining corporate social responsibility (CSR) and corporate governance (CG) in the context of corporate management ethics. Among the authors, Blanco-Gonzalez and Miotto were identified as the most prolific contributors based on the number of documents written. The keywords most frequently used in this publication include corporate management ethics, corporate social responsibility (CRS), bibliometric analysis, corporate governance (CG). This research provides valuable information and insights covering various key aspects of corporate management ethics research.
INKUBATOR BISNIS SEBAGAI PENGUATAN FAKTOR PENDUKUNG MINAT WIRAUSAHA MAHASISWA Mulyanto, Dody; Budi, Agustyarum Pradiska
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.v15i1.360

Abstract

The level of interest in entrepreneurship among students remains relatively low, with the majority of students opting to pursue employment post-graduation. Efforts from universities are necessary to boost entrepreneurial interest, thereby creating job opportunities and reducing unemployment rates. This research aims to examine how strengthening business incubators influences the impact of self-efficacy, digital literacy, and entrepreneurial literacy on students' interest in entrepreneurship. The study adopts a quantitative approach, employing data collection methods such as questionnaires and interviews. The study population consists of vocational students attending vocational colleges in Surakarta City. Data analysis utilizes Moderating Regression Analysis (MRA). The findings suggest that business incubators play a significant role in moderating the influence of self-efficacy, digital literacy, and entrepreneurial literacy on students' interest in entrepreneurship. Recommendations include vocational colleges continuing to develop and enhance the effectiveness of business incubators to stimulate students' interest in entrepreneurship. Future research should consider broader subjects beyond just vocational college students.
Pengaruh Kecukupan Modal (CAR), Pertumbuhan Dana Pihak Ketiga (DPK), Kredit Bermasalah (NPL) terhadap Penyaluran Kredit Bank Umum Konvensional Yang Terdapat Dalam Bursa Efek Indonesia 2017–2021 Adelina, Nina; Wagiyem, Wagiyem; Puspitasari, Andri Ani Ratna
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.v15i1.362

Abstract

Credit distribution carried out by banks is one of the state's income sectors, which in this case is used to maintain economic stability, improve the level of social welfare, help develop MSMEs through loan capital provided by banks, therefore indirectly credit distribution is carried out by banks. is an effort to increase the level of welfare of citizens, the level of demand for credit has increased from year to year on the other bank's side, also considering CAR, DPK, NPL obtained from lending, there is a fear that banks will not be able to collect funds, excessive credit distribution will result in the risk of bad credit and widening which makes the bank lose balance. The population in this study was 46 banks. With this population, banking samples were taken using a purposive sampling method so that 26 banks were obtained that met the specified criteria. The type and source of data obtained from secondary data sources, the research method used is quantitative using multiple linear regression processed with the SPSS16 program. The results of multiple linear regression analysis and hypothesis testing can be concluded that simultaneously (F test) CAR, growth in deposits, NPL have an effect on banking credit distribution, while the results of partial analysis (T test) CAR, growth in deposits have no significant effect on credit distribution due to funds collected by the bank exceeds the reference provided by the IDX so that the bank has funds that are not distributed. It can be said that the amount of CAR, DPK has no influence on credit distribution, while for NPL it has a significant negative effect, which means that if credit distribution increases, the bank will experience an increase. NPL or bad credit, this problem causes banks to limit the distribution of credit funds in order to reduce the level of losses throughout the bank.
PENGARUH BAURAN PEMASARAN TERHADAP KEPUTUSAN PEMBELIAN PERUMAHAN GRIYA ARDHYA GARINI MADIUN Wagiyem, Wagiyem; Triyanto, Triyanto; Adelina, Nina; Kusmiati, Dewi
Riset Manajemen dan Akuntansi Vol 14, No 2 (2023): Volume 14 Nomor 2 November 2023
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v14i2.346

Abstract

Many corporate institutions or housing providers use the concept of the marketing mix as a strategy to attract potential customers to improve consumer purchasing decisions, especially housing. This study aims to determine the effect of marketing mix product, price, location and promotion on purchasing decisions of Griya Ardhya Garini Madiun Housing. This research is a descriptive research with a quantitative approach. The population of all consumers of Griya Ardhya Garini Madiun housing as many as 313 people was taken by Simple Random Sampling using slovin obtained a sample of 76 people. The research instrument was a questionnaire with a Likert scale. The data analysis technique used multiple linear regression analysis. The results showed that the product marketing mix, price, location and promotion had a significant effect on purchasing decisions. Price marketing mix has the most dominant influence on housing purchase decisions. Based on the analysis of the coefficient of determination result obtained that the adjusted r square value of 0,634 means that variations in housing purchasing decisions can be influenced by the product marketing mix, price, location and promotion variables of 63,4%.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KONSUMEN DALAM MEMILIH WARUNG MAKAN SOTO DI KOTA SURAKARTA Priyono, Edi; Retina, Ketty January; 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.v15i1.371

Abstract

This research aims to find out and analyze whether product, price, location,service, facilities, advertising, atmosphere and word of mouth factors influence consumers in choosing soto food stalls in Surakarta City. The population used in this research was all consumers of soto food stalls in Surakarta City. The sampling technique used was Accidental Sampling, namely consumers who coincidentally met the researcher and were suitable as data sources totaling 100 people. This research is survey research using a quantitative approach. Data collection techniques use questionnaires and literature study. The data analysis technique used is multiple regression analysis and descriptive methods. The research results show that product, location, service, facilities, advertising, atmosphere and word of mouth have a positive and significant effect on purchasing decisions. Meanwhile, price has a negative and significant effect on purchasing decisions. Based on the results of the product determination coefficient, price, location, service, facilities, advertising, atmosphere and word of mouth explain 85.9% of the variation in purchasing decisions and 14.1% of purchasing decisions are explained by other variables not examined in this research. Keywords: Product, Price, Location, Service, Facilities, Advertising, Atmosphere, Word of Mouth and Purchasing Decisions
PENGARUH PRAKTIK INDUSTRI, PROGRAM KEAHLIAN DAN MOTIVASI TERHADAP KESIAPAN KERJA SISWA SMK NEGERI KOTA SURAKARTA Sidiq, Ahmad
Riset Manajemen dan Akuntansi Vol 14, No 2 (2023): Volume 14 Nomor 2 November 2023
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v14i2.353

Abstract

As a researcher on the work readiness of students after graduating from school, the researcher tried to carry out research in the city of Surakarta at 9 vocational schools with various available competencies. This research uses primary data obtained from field observation data, and data obtained from questionnaires as well as documentation data from the questionnaire. Data analysis uses multiple linear regression in this research which has more than 1 independent variable and one dependent variable. With a multiple linear regression equation in the following form: Y= b1X1 + b2X2+ b2X3+ e1. Work practices, skills and motivation programs have a positive and significant effect on the work readiness of class XII State Vocational School students in the city of Surakarta. The higher the skills possessed by Surakarta City State Vocational School students.
PENGARUH PERSEDIAAN DAN PIUTANG TERHADAP TINGKAT LIKUIDITAS PADA TOKO ELETRONIK CAHAYA BERSINAR Sharon Purba, Nico; Diana, Nana
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.v15i1.375

Abstract

The data used is secondary data. The population in the study is all financial statement data andthe sample is financial statement data from 2018 to 2022. Then analyzed using multiple linearregression analysis assisted by the spss 25.0 program. Based on the results of the analysis, theinventoryandaccountsreceivablevariablesdonothaveasignificanteffectonthelevelofliquidityin the Shining Light Electronics Store. The liquidity level at the Shining Light Electronics Storecanbeexplainedbytheinventoryandaccountsreceivablevariablesby84.5%andtheremaining15.5% is explained by other variables. The relationship between the inventory and accountsreceivablevariablesandtheliquidity levelisclassified asvery strongat 91.9%.

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