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Gerry Ganika
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INDONESIA
Jurnal Riset Akuntansi Terpadu
ISSN : 1979682x     EISSN : 25287443     DOI : -
Core Subject : Economy,
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.
Arjuna Subject : -
Articles 8 Documents
Search results for , issue "Vol 16, No 2 (2023)" : 8 Documents clear
Development of Accounting Systems Using Blockchain Technology Chandra Prasadhita; Muhammad Nawawi
Jurnal Riset Akuntansi Terpadu Vol 16, No 2 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i2.22012

Abstract

Business organizations need adequate data transparency to produce real time and high quality information. The Double Entry accounting system is considered not enough to provide these things, so development of Triple Entry accounting system is needed. Triple Entry accounting system is closely related to Blockchain. This study uses a systematic literature review that leads to development of accounting systems using blockchain technology. This is because the implementation of the Triple Entry accounting system to store transactions permanently on the blockchain ensures that the sender has the authority to carry out non-reversible transactions using public key cryptography.
The Effects of Emotional Intelligence, Self-Efficacy, and Online Learning on College Stress, with Motivation as an Intervening Variable (Study on Accounting Study Program Students at Muhammadiyah University of Sidoarjo) Cynthia Tamara Surya; Sigit Hermawan; Nurasik Nurasik; Ruci Arizanda Rahayu
Jurnal Riset Akuntansi Terpadu Vol 16, No 2 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i2.19300

Abstract

Investigating the direct effects of emotional intelligence, self-efficacy, and online learning on accounting students' college stress. It also seeks to understand the role indirectly through motivation as an intervening variable in this relationship. This study uses a quantitative methodology and uses primary data. Respondents are given questionnaires to complete to collect data. This study population consisted of accounting students from the 2018 academic year. Probability sampling with simple random sampling is used as the sampling technique. The research sample, which was determined by the Slovin formula, consisted of 149 participants from Sidoarjo’s Muhammadiyah University's Accounting Program. The structural equation model (SEM) approach to data analysis was applied, and the tool SmartPLS version 3.2.9 was used. Data analysis is done using the stages of the outer and inner models. According to the study's findings, emotional intelligence and self-efficacy have no discernible influence on college stress. On the other hand, college stress is significantly impacted by motivation and online learning. Emotional intelligence, self-efficacy, and online learning also have a big impact on motivation. It has been demonstrated to attenuate the effects of emotional intelligence, self-efficacy, and online learning on college stress.
The Influence of Budget Preparation Participation on Managerial Performance with Organizational Commitment, Leadership Style and Motivation as Moderating Variables Aliah Pratiwi; Reza Muhammad Rizqi
Jurnal Riset Akuntansi Terpadu Vol 16, No 2 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i2.22134

Abstract

This research aims to test and analyze the effect of budget participation on managerial performance and to test and analyze the effect of budget participation on managerial performance with organizational commitment, leadership style and motivation as moderating variables. The population in this study were employees of PT. Port Indonesia III Bima Branch has 110 employees. The samples in the research were employees who held positions and were involved in budget preparation and had a minimum work period of one year during the budget preparation period. Based on these criteria, the total sample was 53 respondents. The data analysis tool uses Smart PLS 3.0. The research results show that budget participation has a positive and significant effect on managerial performance. The research results also show that organizational commitment has a positive and significant effect on the relationship between budget participation and managerial performance, then the research results state that leadership style has a negative and insignificant effect on the relationship between budget participation and managerial performance, and other results motivation has a negative and significant effect on the relationship between budget participation and managerial performance.
The Influence of Corporate Social Responsibility Towards Employees on Performance: A Comparison of Companies on The Indonesian Stock Exchange Dina Madinah; Mara Ridhuan Che Abdul Rahman; Shifa Mohd Nor; Mohd Rizal Palil
Jurnal Riset Akuntansi Terpadu Vol 16, No 2 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i2.22389

Abstract

Ullmann’s (1985) Stakeholder theory states that the implementation of Corporate Social Responsibility (CSR) has an influence on the achievement of a company’s economic performance. This research examines the influence of CSR on employees (CSR-E) including the salary and welfare, education, work safety and gender equality on sales growth and human resource efficiency. This research compares three types of perusahaanes, namely natural resource, manufacture, and service perusahaanes listed on the Indonesian Stock Exchange. It is hoped that the results of this research can provide a solution regarding the importance of implementing CSR-E and its influence on companies’ business performance, so that companies are much more motivated to implement CSR-E. This research uses descriptive and quantitative data analysis techniques where SPSS application was used to analyze 297 annual and financial reports of companies listed on the Indonesian Stock Exchange from 2015, 2016 and 2017. The research found that CSR-E for work safety had an influence on human resource efficiency in manufacturing companies and CSR-E salary and gender equality had a significant influence on sales growth and natural resource efficiency in service-based companies. Implementing CSR-E is an important requirement for manufacturing and service companies. It is because manufacturing and service perusahaanes are companies with a high risk of pollution and work accident rates. The controlled variable for the number of workers has an influence on sales growth and human resource efficiency. Workers are the substantial party for the company because they are directly involved in the daily basis company’s operational activities in an effort to achieve the company’s financial performance.
Do Chief Executive Officer (CEO) Characteristics Influence Financial Performance? Anisya Ramadanti; Windu Mulyasari; Kurniasih Dwi Astuti
Jurnal Riset Akuntansi Terpadu Vol 16, No 2 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i2.20948

Abstract

This study aims to determine the effect of the characteristics of the Chief Executive Officer (CEO) on financial performance with earnings management as an intervening variable. CEO is proxied by the dummy variable, namely CEO duality, CEO tenure and CEO education. Financial performance is measured by Return on Assets (ROA) while earnings management uses the Modified Jones Model measurement. The research population includes manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. 46 companies uses in this research with total 230 sample data. This research use multiple regression and path analysis as the tools to analize. The results indicate that the CEO duality has negative significant effect on ROA, CEO tenure has no effect on ROA and CEO education has significant effect on ROA. Earnings management does not act as a mediator between CEO characteristics and three proxies for ROA.
Equity mutual fund performance Risk factors Akhmadi Akhmadi; Fauji Sanusi; Dony Dony
Jurnal Riset Akuntansi Terpadu Vol 16, No 2 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i2.22388

Abstract

This study aimed to look at the factors influencing both traditional and Islamic equities fund performance while analyzing stock fund performance. The population of the study consisted of 300 conventional and sharia mutual funds registered with and disclosed by the Financial Services Authority for the years 2014 to 2018. Additionally, 100 people were selected as the research sample by the purposive technique. Data analysis employed both descriptive and inferential statistics, including multiple regressions, conventional assumption tests, and hypothesis testing. The results of the study show that the performance of conventional stock mutual funds is significantly influenced by conventional stocks, stock selection, market timing, and fund size.Cash flow and fund longevity, however, made no appreciable difference. In contrast, the size and durability of the fund have a significant impact on the performance of sharia mutual funds in the stock market. Meanwhile, there is no noticeable impact from market timing or fund cash flow. This research has several limitations because it was only conducted on the Indonesian capital market and did not account for any potential strengthening or weakening variables. Future research should concentrate on these elements.
Company Size as a lever between Capital Structure and Financial Performance on Firm Value Elisa Sukoco; Kadarusman Kadarusman
Jurnal Riset Akuntansi Terpadu Vol 16, No 2 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i2.21953

Abstract

This research has the purpose to analyze the effect of capital structure and financial performance on firm value moderated by firm size. The population of this research is financial sub-sector companies listed on the Indonesia Stock Exchange. The sample taken was 22 financial sub-sector companies that experienced profits in 2020-2022 which were selected through purposive sampling technique. The analysis method uses multiple linear regression and moderated regression analysis. The results of the analysis show that capital structure has no effect on firm value, financial performance has a positive and significant effect on firm value, company size is can't moderate the effect of capital structure on firm value, but company size is can to moderate the effect of financial performance on firm value. The limitations experienced are that there are companies that experienced losses in 2020-2022. The results of this research are expected to be a consideration for investors in investing.
The Effect of Profitability on Dividend Policy With Liquidity as A Moderating Variable Fahri Fitriana; Bambang Mahmudi; Enis Khaerunnisa
Jurnal Riset Akuntansi Terpadu Vol 16, No 2 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i2.22535

Abstract

This research aims to determine the effect of profitability, which is proxied by REturn On Asset, on dividend policy, which is proxied by the Dividend Payout Ratio, with liquidity, which is proxied by the Curent Ratio, as a moderating variable for companies included in the LQ 45 issuers listed on the BEI for the 2013 - 2022 period. The population used in this research is all companies included in the LQ 45 issuers listed on the BEI for the 2013 - 2022 period. The research sample consisted of 12 companies. The method used in this research is purposive sampling. The data analysis technique used in this research is Moderate Regression Analysis (MRA). The results of this research show that: (1) profitability as proxied by Rturn On Assets influences dividend policy as proxied by the Dividend Payout Ratio. (2) Liquidity as proxied by the Curent Ratio is able to moderate the influence of profitability on dividend policy.

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