cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Gerry Ganika
Contact Email
gega@untirta.ac.id
Phone
-
Journal Mail Official
jrat@untirta.ac.id
Editorial Address
-
Location
Kab. serang,
Banten
INDONESIA
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.
Arjuna Subject : -
Articles 184 Documents
 14   15   16   17   18 
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.
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.

Page 16 of 19 | Total Record : 184

 14   15   16   17   18 

Filter by Year

2016 2025


Reset
Filter By Issues
All Issue Vol 18, No 1 (2025) Vol 17, No 2 (2024) Vol 17, No 1 (2024) Vol 16, No 2 (2023) Vol 16, No 1 (2023) Vol 15, No 2 (2022) Vol 15, No 1 (2022) Vol 14, No 2 (2021) Vol 14, No 1 (2021): JRAT Vol 13, No 2 (2020) Vol 13, No 1 (2020): Jurnal Riset Akuntansi Terpadu Vol 12, No 2 (2019) Vol 12, No 1 (2019) Vol 11, No 2 (2018) Vol 11, No 1 (2018) Vol 10, No 2 (2017) Vol 10, No 1 (2017) Vol 9, No 2 (2016) Vol 9, No 1 (2016) Vol 9, No 1 (2016) More Issue