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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 237 Documents
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Pengaruh Kepemilikan Institusional, Risiko Keuangan, Nilai Perusahaan, Dan Ukuran Perusahaan Terhadap Perataan Laba Muh Afilza Prasetya; Heru Suwasono
Riset Manajemen dan Akuntansi Vol 16, No 2 (2025): Volume 16 Nomor 2 November 2025
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v16i2.499

Abstract

This study aims to determine the effect of institutional ownership, financial risk, firm value, and firm size on income smoothing in the healthcare and industrial sectors in Indonesia during 2020-2024. The research sample consisted of 38 companies from 18 companies in the healthcare sector and 65 companies from 41 companies in the industrial sector, selected through purposive sampling from the population of companies listed on the Indonesia Stock Exchange during 2020-2024. This study uses quantitative data analyzed using multiple linear regression methods to examine the effect of institutional ownership, financial risk, firm value, and firm size on income smoothing. The results indicate that institutional ownership and financial risk have no effect on income smoothing. Firm value has a positive effect on income smoothing, while firm size has a negative effect on income smoothing.
Tinjauan Efektivitas Kegiatan Penagihan Pajak Pada KPP Pratama Pontianak Barat Muhammad Fahmi; Rini Adriani Auliana
Riset Manajemen dan Akuntansi Vol 17, No 1 (2026): Volume 17 Nomor 1 Mei 2026
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v17i1.503

Abstract

The taxation system in Indonesia is a self-assessment system, a taxation system that states that taxpayers are given the trust and authority to calculate, pay, and report their own taxes, which means commitment and compliance come from the taxpayer. Although the applicable system guarantees willingness, tax collection is still necessary and plays an important role as a law enforcement mechanism. In addition to being part of the law enforcement function, tax collection is also expected to increase tax revenue from the disbursement of taxpayer arrears. This study aims to measure the effectiveness of tax collection activities on tax revenue through the disbursement of tax arrears at the West Pontianak Pratama Tax Service Office in 2024. The method used is a quantitative descriptive method. The observational data used is data on tax collection activities in 2024 at the West Pontianak Pratama Tax Service Office in the form of secondary data and related documents. Based on the results of the study, it can be stated that tax collection activities have been effective with a realization value of 93.44%. This research can be used as observation material to improve the effectiveness of tax collection implementation at the West Pontianak Pratama Tax Service Office.
Peran Media Sosial Dalam Meningkatkan Destinasi Afektif Untuk Mempengaruhi Niat Berkunjung Pada Objek Wisata di Kota Solo Didik Setyawan
Riset Manajemen dan Akuntansi Vol 17, No 1 (2026): Volume 17 Nomor 1 Mei 2026
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v17i1.504

Abstract

This study aims to analyze the role of social media in shaping affective destinations and its implications for visiting intentions at tourist attractions in Solo City. Covid-19 has resulted in a decline in visits and an increase in the use of social media as a means of tourism promotion. Visual content and narratives about tourist destinations uploaded on social media are believed to shape tourists' perceptions, emotional assessments, and intentions to visit Solo City. This research uses a quantitative approach with a causal design and survey method. Data was collected through an online questionnaire distributed to 200 respondents from the general public in Indonesia who use Instagram social media and follow the @jelajah_solo account. The sampling technique used non-probability sampling with the purposive sampling method. Data analysis was carried out using Structural Equation Modeling (SEM) using AMOS to test the measurement model and structural model. The results of the study showed that all the hypotheses proposed were supported. These findings indicate that social media management that is able to present an attractive destination image, elements of novelty, and good quality information will increase tourists' affective destinations which ultimately encourages the intention to visit tourist attractions in Solo City.
PERSPEKTIF KONDISI KESEHATAN KEUANGAN DAN KOMPLEKSITAS AUDIT DI PERUSAHAAN SARANA DAN PRASARANA DI BURSA EFEK INDONESIA TAHUN 2023-2025 Totok Susilo Pamuji Nugroho; Chania Aulia
Riset Manajemen dan Akuntansi Vol 17, No 1 (2026): Volume 17 Nomor 1 Mei 2026
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v17i1.510

Abstract

The purpose of this study is to examine how audit report lag in infrastructure sector companies listed on the Indonesia Stock Exchange between 2023 and 2025 is affected by financial health and audit complexity. The Fixed Effects model and panel data regression are two quantitative methods used in this study. Purposive sampling was used to obtain the sample, which included 90 observations in total. The study's independent variables are audit complexity, which is represented by the number of subsidiaries, and financial health, which is assessed using the Altman Z-Score. The dependent variable is audit report lag. Firm size is also employed as a control variable. According to the study's findings, audit report lag is significantly impacted negatively by financial health; that is, the better a company's financial situation, the quicker the audit is finished. On the other hand, audit report lag is significantly positively impacted by audit complexity, meaning that the length of the audit process increases with the complexity of a company's structure. Additionally, it was discovered that audit report lag was positively impacted by company size. This study offers the most recent empirical contribution to comprehending the dynamics of audit report lag in Indonesia's infrastructure sector and supports agency theory and signaling theory. It is anticipated that the findings of this study will assist businesses, auditors, and regulators in increasing the effectiveness and promptness of financial reporting.
Faktor-Faktor Bauran Pemasaran Yang Menumbuhkan Minat Beli Konsumen Pada Produk Eiger Di Karanganyar Hidup Marsudi; Wening Nalurita
Riset Manajemen dan Akuntansi Vol 17, No 1 (2026): Volume 17 Nomor 1 Mei 2026
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v17i1.516

Abstract

This study aims to examine the effect of product quality, price, promotion and distribution on the purchasing power of Eiger products in Karanganyar This type of research is quantitative and uses data collection techniques through the distribution of questionnaires, interviews, observations and literature studies using the Accidental sampling approach with 100 respondents. While the data analysis method used includes analysis of research instruments consisting of validity tests, reliability tests, classical assumption tests, multiple linear regression tests. The results of this study that using the t test shows that the product quality variable has a significant effect on consumer purchasing power, while through the f test it can be seen that together the four variables affect consumer purchasing power. The adjusted R square figure is 0.970 or 97.0%. Based on the results of this study, the variables of product quality, price, promotion and distribution partially or simultaneously have an effect on consumer purchasing power on Eiger products in Karanganyar
Pengaruh Kebijakan Dampak Keilmuan Akuntansi Manajemen di Lingkungan Perusahaan Swasta di Kota Surakarta Berbagai Macam Sektor Usaha Rima Parawati Bala; Totok Susilo Pamuji Nugroho; Edi Priyono
Riset Manajemen dan Akuntansi Vol 17, No 1 (2026): Volume 17 Nomor 1 Mei 2026
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v17i1.517

Abstract

The increasingly dynamic business environment requires private companies to have information management systems that support fast, precise, and accurate decision-making. One of the key aspects contributing to organizational success is the application of management accounting principles and knowledge. This study aims to analyze the influence of policies regarding the implementation of management accounting knowledge on the sustainability of private companies in Surakarta City. The study employed a qualitative approach using a field study method. The research informants consisted of company leaders, finance managers, operations managers, and accounting staff from 45 private companies in Surakarta City, selected using purposive sampling. Data were collected through in-depth interviews, observations, and documentation, while data analysis employed the interactive model developed by Miles, Huberman, and Saldaña, which includes data reduction, data display, and conclusion drawing. The results indicate that corporate policies concerning the implementation of management accounting principles have a highly significant impact on decision-making effectiveness, operational efficiency, cost control, budgeting, performance evaluation, and the enhancement of corporate competitiveness. Most companies stated that management accounting information serves as a primary basis for determining business strategies, managing risks, and maintaining business sustainability amid changes in the business environment. This study confirms that management accounting knowledge has evolved beyond merely serving as a tool for cost recording and has become a strategic instrument that supports sustainable corporate success
Budaya dan Praktik Pengelolaan Keuangan Pada UMKM Keluarga di Blitar Raya: Studi Kualitatif Sura Klaudia
Riset Manajemen dan Akuntansi Vol 17, No 1 (2026): Volume 17 Nomor 1 Mei 2026
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v17i1.514

Abstract

UMKM keluarga merupakan bentuk usaha yang mendominasi sektor ekonomi di Blitar Raya. Dalam pengelolaan usahanya, keputusan keuangan tidak hanya didasarkan pada pertimbangan ekonomi, tetapi juga dipengaruhi oleh budaya keluarga, nilai kepercayaan, serta hubungan kekerabatan. Penelitian ini bertujuan menganalisis bagaimana budaya keluarga membentuk praktik pengelolaan keuangan pada UMKM keluarga di Blitar Raya. Penelitian menggunakan pendekatan kualitatif dengan metode studi multi kasus pada beberapa UMKM keluarga di Kabupaten Blitar, Kota Blitar, dan Kabupaten Tulungagung sebagai bagian dari kawasan Blitar Raya. Data diperoleh melalui wawancara mendalam, observasi, dan dokumentasi. Analisis data menggunakan model Miles, Huberman, dan Saldaña. Hasil penelitian menunjukkan bahwa budaya keluarga memengaruhi proses pencatatan keuangan, pengambilan keputusan investasi, penggunaan laba, serta pemisahan keuangan pribadi dan usaha. Nilai kepercayaan menjadi modal sosial utama dalam keberlangsungan usaha, namun sekaligus menjadi penyebab rendahnya formalisasi sistem akuntansi pada UMKM keluarga.

Page 24 of 24 | Total Record : 237

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