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Jurnal Riset Akuntansi
Published by INSTITUT TEKNOLOGI DAN BISNIS SEMARANG
ISSN : 29856248     EISSN : 2985766X     DOI : 10.54066
Core Subject : Economy,
Economics, Econometrics & Finance
Ilmu bidang Ekonomi dan Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 79 Documents
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Pengaruh Gross Profit Margin Dan Net Profit Margin Terhadap Harga Saham Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Jakarta Islamic Index (JII) Tahun 2019-2022 Puspita Sari; Faturrahman Faturrahman; Nurrahma Sari Putri
Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): Mei : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i2.373

Abstract

This thesis aims to determine the effect of gross profit margin and net profit margin on stock prices in mining sector companies listed on the jakarta islamic index for 2019-2022. This study uses the indenpedent variables, namely gross profit margin and net profit margin. the dependent variable is stock price. the data used in this study is secondary data, namely in the form of financial reports of sharia companies registered on the jakarta islamic index in 2019-2022. This research is descriptive with a quantitative approach. Statistical methods using multiple linear regression analysis, t test, f test and analysis of the coefficient of determination. The results of this study indicate that the ratio of gross profit margin and net profit margin has an effect on stock prices. By using the f test it is found that the independent variables have a simultaneous influence on the dependent variables. Calculation of the coefficient of determination shows thet all independent variables, namely gross profit margin and net profit margin, can explain the stock price variable by 30% the remaining 70% is influenced by other variables not examined in this study.
Pengaruh Akuntabilitas Dan Transparansi Terhadap Kinerja Pegawai Di Lingkungan Dinas PUPESDM Studi Kasus: BALAI PIALAM DIY Muhammad Hadyan Fariz Ahnaf; Isti Rahayu
Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): Mei : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i2.374

Abstract

The purpose of this research is to find out how the effect of accountability and transparency on employee performance. The location of this research was carried out in the PUPESDM Service Environment, especially the BALAI PIALAM DIY. The method used is quantitative and the technique used is by distributing questionnaires to BALAI PIALAM DIY employees. The results of the study show that accountability and transparency have a positive effect on employee performance. Accountability and transparency do not have a positive effect on employee performance with gender moderation. With the influence of accountability and transparency on employee performance which is optimal, it is hoped that it is necessary to evaluate the results of work programs, because evaluation is a benchmark or reference for agencies to continue to develop and be able to improve the quality of employee performance to become more qualified.
Studi Literatur : Pengungkapan Kecurangan Melalui Investigasi Audit Pada Badan Pemeriksa Keuangan Debby Yusriliana; Linda Novia Sari; Avilla Anggun A; Tri Ratnawati
Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): Mei : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i2.375

Abstract

This study aims to analyze the effect of applying forensic accounting, investigative auditing, and auditor professionalism on fraud disclosure. This research is a Literature Review, in which we will provide an opinion on the results of previous research. The test results indicate that investigative audits and state financial loss calculation audits have a significant positive effect on corruption crimes. The results of this study are expected to enrich the literature for the development of science and also as material for consideration for the Audit Board of the Republic of Indonesia in disclosing acts of corruption.
STUDI LITERATUR : AUDIT INVESTIGASI Widya Novita Sari; Dita Fitriani; Indri Widya Wulandari; Reza Mutiara Nur Fitriandinni; Tri Ratnawati
Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): Agustus : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i3.382

Abstract

Banyak insiden yang sering terjadi dalam dunia bisnis terkait masalah keuangan, dimana beberapa di antaranya termasuk skandal korupsi, kolusi, dan nepotisme (KKN), manipulasi laporan keuangan, dan tindakan pencucian uang. Tujuan dari penelitian ini adalah untuk mengetahui peran audit investigasi dalam mengahadapi permasalahan yang melanggar hukum melalui kajian literatur. Penelitian ini menggunakan pendekatan kualitatif, dengan pengumpulan sampel dilakukan melalui 4 tahapan yaitu pengamatan dan analisis informasi terkait penelitian, mengumpulkan literatur relevan seperti jurnal ilmiah, mengidentifikasi variabel yang relevan dengan topik penelitian, serta membangun kerangka dari penelitian sebelumnya dan teori yang relevan. Hasil dari penelitian ini adalah audit investigasi memiliki peran penting dalam membantu mengungkap pelanggaran hukum, kecurangan, atau tindakan tidak etis yang dapat merugikan hilangnya kepercayaan mitra bisnis maupun masyarakat.
PENGARUH KUALITAS PELAYANAN, DAN CITRA MEREK TERHADAP KEPUTUSAN PEMBELIAN JASA TRANSPORTASI ONLINE (STUDI KASUS PADA PELANGGAN GOJEK) Anan Dariyanto; Bima Al Ghosin; Siti Nur Rochmah
Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): Agustus : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i3.386

Abstract

Penelitian dan analisis ini dilakukan untuk menguji pengaruh kualitas layanan terhadap pelanggan. Penelitian ini juga menganalisis citra merek yang menjadi keputusan pembelian jasa. Penelitian ini menggunakan kuesioner sebagai instrumen penelitian dan telah mengumpulkan data yang valid dan reliabel dari 52 responden yang merupakan pengguna pembelian jasa transportasi online yaitu mahasiswa Universitas 17 Agustus 1945 Surabaya. Penelitian ini mengadopsi Structural Equation Model (SEM) dengan teknik Partial Least Square (PLS) untuk menguji hipotesis dalam penelitian ini. Penelitian ini membuktikan bahwa kualitas layanan berpengaruh terhadap citra merek dan pengaruh keputusan pembelian jasa .
THE ROLE OF FINANCIAL LITERACY AND INTELLIGENCE ON THE FINANCIAL RESILIENCE OF LAID-OFF WORKERS (FUN WORLD EMPLOYEES) DUE TO COVID-19 James Christian; Mohammad Ramadhan Priatmojo; Arys Arya
Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): Agustus : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i3.387

Abstract

Literasi keuangan adalah kombinasi dari kesadaran, pengetahuan, keterampilan, sikap dan perilaku yang dibutuhkan seseorang untuk membuat keputusan keuangan yang terinformasi dan pada akhirnya mencapai kesejahteraan keuangan pribadi mereka. Tujuan utama dari penelitian ini adalah untuk menganalisis pengaruh literasi dan kecerdasan finansial terhadap ketahanan finansial pekerja yang di-PHK. Metode penelitian ini adalah penelitian kuantitatif. Populasi penelitian ini adalah perusahaan Fun World di Surabaya. Hasil pengumpulan data melalui wawancara. Berdasarkan hal tersebut diperoleh salah satu karyawan mengatakan prinsip awal siap menuntut PHK karena dunia hiburan akan ditutup tanpa batas waktu
Faktor-faktor yang mempengaruhi Profitabilitas: Pengaruh Perputaran Kas, Perputaran Persediaan, Perputaran Piutang Aureta Zhabila Eka Putri; Cris Kuntadi; Rachmat Pramukty
Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): Mei : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i2.388

Abstract

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the factors that influence profitability, namely the Effect of Cash Turnover, Inventory Turnover and Accounts Receivable Turnover, a literature study on Accounting Information Systems. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) The effect of cash turnover on profitability; 2) Inventory Turnover affects profitability and 3) Accounts Receivable Turnover affects Profitability.
Faktor-faktor yang mempengaruhi Kinerja Usaha Mikro: Penggunaan Dana BPUM , Penggunaan Software Akuntansi dan Human Capital Cut Zia Auralia; Cris Kuntadi; Rachmat Pramukty
Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): Mei : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i2.389

Abstract

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the factors that influence micro business performance, namely the use of BPUM funds, the use of accounting software and human capital, a literature study on accounting information systems. The purpose of this paper is to produce a hypothesis about the influence between variables that can be used in further research. The results of this literature review article are 1) The use of BPUM funds affects the performance of micro businesses; 2) the use of accounting software affects the performance of micro businesses; and 3) human capital affects the performance of micro businesses.
Studi Literatur: Audit Deteksi Pengendalian Internal Pada Sistem Informasi Akuntansi Penjualan Tunai dan Retur Penjualan Alifia Mutiara Rachmawati; Tarenza Noviandari; Michael Revelin Ervan Septian; Tri Ratnawati
Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): Agustus : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i3.390

Abstract

Audit is a series of processes carried out by the auditor to obtain accurate evidence regarding the economic activity of a company. This article aims to determine the detection of internal controls on cash sales accounting information systems and sales returns. This article is a qualitative descriptive study of the literature. The results of this article are the accounting information system for cash sales and sales returns that have been carried out, there is a need for improvement, especially related to the company's internal control..
Penerapan Green Accounting Terhadap Profitabilitas Pada PT Unilever Indonesia Tbk Fitri Sulistiyana; Ajeng Rossantika Sari; Maria Yovita R Pandin
Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): Mei : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i2.392

Abstract

This research has the goal of analyzing the application of green accounting which has the ability to act as an environmental cost and environmental performance with a profit level. The research object being studied at this time is PT Unilever Indonesia Tbk which uses a descriptive qualitative method where the data collection comes from the company's annual report distributed by the Indonesia Stock Exchange (IDX). The environmental cost variable has no effect on the profit level, the environmental performance variable has no effect on the profit level. This study aims to improve Green Accounting in the application of company profitability.

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