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Jurnal Riset Akuntansi Terpadu
Published by Universitas Sultan Ageng Tirtayasa
ISSN : 1979682x     EISSN : 25287443     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi Terpadu (JRAT) is a scientific journal published by the Accounting Department, Faculty of Economics and Business, Universitas Sultan Ageng Tirtayasa. Jurnal Riset Akuntansi Terpadu (JRAT) is published twice a year, (April and October). First issue is Volume 1 Number 1, April 2008. This journal publishes the results of scientific work and or scientific thought in the field of accounting.
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Articles 10 Documents
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Search results for , issue "Vol 16, No 1 (2023)" : 10 Documents clear
The Impact of Self-Control as The Moderator on Knowledge, Experience, and Pocket Money Towards Investment Planning Ruci Arizanda Rahayu; Shifa Azizah Haifa; Sarwenda Biduri; Wiwit Hariyanto
Jurnal Riset Akuntansi Terpadu Vol 16, No 1 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i1.19216

Abstract

This study aims to identify an increase in investment planning with self-control as a moderation between knowledge, experience, and pocket money for accounting students at Muhammadiyah University of Sidoarjo. Methods in research using quantitative methods. The population in this study were undergraduate students of the Accounting Study Program, Faculty of Business, Law and Social Sciences, Muhammadiyah University of Sidoarjo with a total of 532 students with a sample of 84 respondents. The data analysis technique used is the Outer Model to test the validity and reliability of the data and the Inner Model to test the hypothesis using the SmartPLS version 3.0 program tool. The results in this study indicate that the variables of financial knowledge, financial experience, and pocket money have a significant effect on investment planning. Moderately, self-control is able to moderate the variable of financial experience. However, self-control is not able to moderate financial knowledge and pocket money. The implication of this research is the need to increase financial knowledge and experience through more innovative learning and self-control to minimize consumptive behavior and manage finances properly through investment.
The Influence of Information Technology on Managerial Performance: Management Accounting Systems As Intervening Variables Puspita Maelani; Najmudin Najmudin
Jurnal Riset Akuntansi Terpadu Vol 16, No 1 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i1.16280

Abstract

The purpose of this study was to determine and analyze the influence of information technology on managerial performance mediated by the management accounting system. The method used in this study is descriptive quantitative, with a population of Manufacturing SMEs in Serang Regency, sampling using a purposive sampling technique, The data in this study were obtained by sending questionnaires directly to the respondents. The data that has been obtained is analyzed using the structural equation modeling (SEM) method with the partial least squares (PLS) approach. The results of this study indicate that information technology has a positive and significant effect on the managerial performance of Small and Medium Enterprises (SMEs), information technology has a positive and significant effect on SME management accounting systems, management accounting systems has a positive and significant effect on SME managerial performance, and information technology has a significant and positive effect on SME managerial performance. indirectly on the managerial performance of SMEs through the management accounting system. The implications of this study are the use of information technology on managerial performance in SMEs so that they can obtain information related to the management accounting system needed by SMEs in making decisions.
The Role of Board Commissioner Size, Independent Commissioner, Ownership Concentration, Leverage, and Firm Size on Intellectual Capital Disclosure Anis Maryanih; Lia Uzliawati; Agus Sholikhan Yulianto
Jurnal Riset Akuntansi Terpadu Vol 16, No 1 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i1.16082

Abstract

The purpose in this study to determinate the effect of board of commissioner size, independent commissioner, ownership concentration, leverage, and firm size to intellectual capital disclosure in banking sector listed on Indonesian Stock Exchange 2017-2020. This study used purposive sampling to sample selection and found 148 sample data. The data obtained from Indonesian Stock Exchange website. This study used data analytical method is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and goodness of fit models by SPSS version 25. This study find is board of commissioner size, independent commissioner, and ownership concentration have no effect on intellectual capital disclosure. Then, Leverage, and firm size have effect on intellectual capital disclosure
The Effect of Authentic Leadership, Organizational Learning and Technological Innovation on Company Performance With Strategic Management Accounting As An Intervening Variable (Empirical Study on Banking in Banten Province) Nadya Safira Aprinovita; Imam Abu Hanifah; Fara Fitriyani
Jurnal Riset Akuntansi Terpadu Vol 16, No 1 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i1.19079

Abstract

This study aims to examine the effect of Authentic Leadership, Organizational Learning, Technological Innovation on Company Performance with Strategic Management Accounting as an intervening variable. The type of this study was quantitative, data collected by using primary data and questionnaires to obtained the information from the respondents, they were Middle Manager who worked in Main-Branch Office of Banking in Banten Province. The analytical method used Structural Equation Modelling (SEM) with Partial Least Square (PLS) Path Modelling with SmartPLS 3.0 anlysis tools. The result of this study were 1) Authentic Leadership had no effect on Strategic Management Accounting. 2) Organizational Learning had positive and significant effect on Strategic Management Accounting. 3) Technological innovation had positive and significant effect on Strategic Management Accounting. 4) Authentic Leadership had positive and significant effect on Company Performance. 5) Organizational Learning has positive and significant effect on Company Performance. 6) Technological Innovation had positive and significant effect on Company Performance. 7) Strategic Management Accounting had no effect on Company Performance. 8) Authentic Leadership had no effect on Company Performance through Strategic Management Accounting as an intervening variable. 9) Organizational Learning had no effect on Company Performance through Strategic Management Accounting as an intervening variable. 10) Technological Innovation had no effect on Company Performance through Strategic Management Accounting as an intervening variable
Tax Avoidance and Firm Value: Moderating Role of Intellectual Capital Abdullah Aziz Alaika; Eva Yunadia Chaerani; Muhammad Syauqi Fuqoha; Amrie Firmansyah
Jurnal Riset Akuntansi Terpadu Vol 16, No 1 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i1.19172

Abstract

This study examines the effect of tax avoidance on the firm value by using intellectual capital as a moderating variable. The data used in this research is sourced from www.idnfinancials.com and www.idx.co.id, using data on financial statements and share prices of financial sector firms in the banking sub-sector listed on the Indonesia Stock Exchange for the period 2018 to 2021. This study employs a purposive sampling approach, so the total sample that can be used in this study is 128 observations. The test result suggests that tax avoidance is negatively associated with firm value. Also, this study finds that intellectual capital weakens the negative effect of tax avoidance on the firm value.
Enterprise Resource Planning (ERP) and Management Controler : A Study of Manufacturing Industries in Banten Muhammad Nawawi; Chandra Prasadhita; Luthfi Octavian
Jurnal Riset Akuntansi Terpadu Vol 16, No 1 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i1.19180

Abstract

The objectives of this study focus on the implementation of ERP and its impact on business and management controllers, and more specifically, it is necessary to present a new wave of information systems and to identify their impact on the relationship of management controllers with the entire management system within the company. The survey results were analyzed using Partial Least Squares - Structural Equation Modeling (PLS-SEM). PLS-SEM provides an estimate of the relationship between variables and constructions (measurement models) and between constructions (structural models). The system quality of the ERP affects the satisfaction of the management controller, then the quality of the ERP information also affects the satisfaction of the management controller. Furthermore, the user utility of the ERP system also directly affects the satisfaction of management controllers. Then, communication does not affect the satisfaction of the management controller because the better the system, the less intense communication will be. In conclusion, ERP convincingly transforms accounting practices within the company, by encouraging the formalization of operations, automation, and securing the recording of operations. ERP makes it possible to apply an event-driven accounting approach to practice. Data collection is ERP's main contribution to management controllers and leads to harmonization and improvement of budget information.Keywords: ERP, management controllers, communication and information systems
Firm Value from Intellectual Capital Disclosure and Financial Ratios Perspective Ni Gusti Ayu Gede Ratih Aprilia; Luh Komang Merawati; Daniel Raditya Tandio
Jurnal Riset Akuntansi Terpadu Vol 16, No 1 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i1.18461

Abstract

This study aims to test and obtain empirical evidence of the effect of intellectual capital disclosure, profitability, dividend policy, investment decisions, and company size on company value in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The type of research using the a quantitative research. The research method uses secondary data. The population in this study were 196 manufacturing companies listed on the IDX for 2019-2021 with a sample of 175 manufacturing companies with 3 research periods, making 525 observations using purposive sampling. The analytical method uses multiple linear regression analysis. The results of the study show that intellectual capital disclosure, profitability, and investment decisions have a positive effect on firm value, meanwhile dividend policy and company size have no effect on firm value.
Factors Affecting the Performance of MSMEs in Demak Regency with HR Competence as a Moderating Variable Retno Tri Handayani; Khoirul Fuad; Diah Ayu Susanti
Jurnal Riset Akuntansi Terpadu Vol 16, No 1 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i1.19325

Abstract

MSMEs have a very important role to support the national economy. It is very important to try to maximize the performance of SMEs. The better performance of MSMEs is expected to be able to survive in the midst of less strategic conditions. This study used a quantitative method by distributing questionnaires to SMEs in Demak City, Central Java. The results of this study indicate that business strategy can influence the performance of MSMEs in a positive direction. Likewise with the influence of HR competence on MSME performance. However, HR competence is not able to moderate the effect of business strategy on MSME performance.
The Effect of Environmental Disclosures on Earnings Quality with Corporate Governance as Moderating Variable Muthia Erlina Daniyati; Nurhayati Soleha; Windu Mulyasari
Jurnal Riset Akuntansi Terpadu Vol 16, No 1 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i1.21038

Abstract

This study aims to examine the influence of environmental disclosures on earnings quality and corporate governance as moderating variables, namely institutional ownership, audit committees, and independent commissioners in the mining companies listed on Indonesia Exchange (IDX) in 2017-2021. In this study, secondary data that has been collected is purposive sampling, with a total of 95 samples taken. The research method used is a quantitative method, with testing using SPSS version 26 and Moderated Regression Analysis (MRA) analysis. This study found that environmental disclosure has no effect on earnings quality. However, institutional ownership and audit committees can moderate i.e. drive influence environmental disclosure toward earnings quality. But, the independent commissioners did not moderate the influence of environmental disclosure on earnings quality.
Determinant Factors of the Quality of Financial Reports for Micro, Small and Medium Enterprises in Serang City and Their Implications for Financial Performance Rudi Zulfikar; Kurniasih Dwi Astuti
Jurnal Riset Akuntansi Terpadu Vol 16, No 1 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i1.21006

Abstract

This study aims to examine the factors that influence the quality of financial statements in the Finance of Micro, Small and Medium Enterprises in Serang City and their Implications for Financial Performance. These factors are understanding of accounting, level of education, business age and owner experience. Meanwhile, financial performance uses the Return On Assets (ROA) indicator. Micro, Small and Medium Enterprises in Serang City used the sample for 2018 – 2022. The test tool used is SPSS V.22. The results prove that the owner's understanding of accounting and experience can improve the quality of MSME financial reports in Serang. While education level, company size, and business age have no effect. Another result positively influences the quality of financial reports on the Financial Performance of MSMEs in Serang City.

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