Jurnal Riset Mahasiswa Akuntansi
FOKUS Jurnal Riset Mahasiswa Akuntansi memuat tentang semua artikel riset bidang keilmuan Akuntansi. Jurnal ini melayani akademisi, peneliti, dan praktisi dalam dunia akuntansi untuk mempublikasi artikelnya. Jurnal ini bertujuan sebagai wadah untuk publikasi artikel ilmiah dalam bidang Akuntansi Keuangan, Auditing, Akuntansi Manajemen, Akuntansi Sektor Publik, Sistem Informasi Akuntansi, dan Perpajakan. Jurnal Riset Mahasiswa Akuntansi secara terbuka menerima berbagai hasil penelitian yang bersifat orisinil, yang tidak pernah dimuat pada jurnal lain. Artikel harus berdasar riset dimana menggunakan metode-metode ilmiah yang berkaitan dengan bidang akuntansi, dan tidak berdasarkan atas pemikiran yang tidak memiliki dasar metode penelitian. RUANG LINGKUP Ruang lingkup yang dapat diterima masuk kedalam Jurnal Riset Mahasiswa Akuntansi adalah - Akuntansi Keuangan dan Pasar Modal, - Auditing, - Akuntansi Manajemen, - Akuntansi Sektor Publik, - Sistem Informasi Akuntansi, - Akuntansi Syariah dan - Perpajakan.
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<![CDATA[Analisis Sistem Pengendalian Internal Atas Pelaksanaan Dana Operasional Sekolah (BOS) Pada Dinas Pendidikan Kota Mataram ]]>
<![CDATA[Gede Krisna Ananta Wijaya Wijaya]]>;
<![CDATA[Wirawan Suhaedi]]>;
<![CDATA[Iman Waskito]]>
<![CDATA[ Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 2 (2024): Jurnal Riset Mahasiswa Akuntansi, Juni 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Unram ]]>
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DOI: 10.29303/risma.v4i1.1019
<![CDATA[This research aims to determine the analysis of the internal control system for the implementation of school operational funds (BOS) at the Mataram City education office. This type of research is qualitative descriptive research. This research was conducted under the auspices of the Mataram City Education Department in 4 junior high schools, namely SMPN 15 MATARAM, SMPN 16 MATARAM, SMPN 9 MATARAM, and SMPN 7 MATARAM. Data collection techniques are in the form of interviews, observation and documentation. The results of this research show that the analysis of the internal control system for the implementation of school operational funds (BOS) at the Mataram City Education Department as a whole can be said to be that the internal control system in 4 schools (SMP) is quite effective and efficient. The implementation of the Boss's funds is in accordance with the Boss's Technical Guidelines regulations.]]>
<![CDATA[Analisis Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan (pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022) ]]>
<![CDATA[Nurul Izza Nujumuddin Muhsin]]>;
<![CDATA[Eni Indriani]]>
<![CDATA[ Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 2 (2024): Jurnal Riset Mahasiswa Akuntansi, Juni 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Unram ]]>
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DOI: 10.29303/risma.v4i1.1044
<![CDATA[This research is intended to examine the influence of good corporate governance, liquidity, company age, and leverage on reporting time measurements in manufacturing companies listed on the IDX for the 2020-2022 period. The type of research used is associative quantitative research. The sample was obtained using a purposive sampling method and 20 companies were selected whose data would be analyzed using the logistic regression method. Based on the results of data processing, it can be concluded that good corporate governance variables, liquidity variables and company age have a significant effect on reporting time, while the leverage variable has no effect on reporting time.]]>
<![CDATA[Apakah Leverage Dan Reputasi Auditor Berperan Dalam Opini Audit Going Concern? ]]>
<![CDATA[Ida Ayu Made Dwi Widyantari]]>;
<![CDATA[Ayudia Sokarina]]>;
<![CDATA[Iman Waskito]]>
<![CDATA[ Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 2 (2024): Jurnal Riset Mahasiswa Akuntansi, Juni 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Unram ]]>
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DOI: 10.29303/risma.v4i1.1045
<![CDATA[This research aims to predict the role of profitability, leverage, auditor reputation, and previous year's opinion on going concern audit opinion . The type of research used is associative research with a quantitative approach. Testing was carried out on 18 manufacturing companies registered on the IDX for the 2017-2021 period using a logistic regression analysis model where the dependent variable value used a dummy variable. The results showed that profitability had a negative effect on the going concern audit opinion, the previous year's opinion had a positive effect on the going concern audit opinion, while the auditor's leverage and reputation did not affect the going concern audit opinion. The implication of this research is that it is important for investors and potential investors to consider the level of profitability because the higher the levelof profitability offered, the higher the level of profitability offered. The higher the profits that will be obtained by the holders and the previous year's auditor's opinion will be used as a basis for decision making because the opinion received by the company is proven to be one of the important pieces of information that describes the performance of the company concerned.]]>
<![CDATA[Analisis Akuntansi Persediaan Barang Dagangan Pada Toko Baju Bekas Import ]]>
<![CDATA[Ayu Puspitasari]]>;
<![CDATA[Animah Animah]]>;
<![CDATA[Widia Astuti]]>
<![CDATA[ Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 2 (2024): Jurnal Riset Mahasiswa Akuntansi, Juni 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Unram ]]>
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DOI: 10.29303/risma.v4i1.1056
<![CDATA[Inventory is merchandise owned by a company to be resold or processed first and then sold. Inventory management is a normal problem in trading companies. Inventory management is an important problem faced by companies, especially trading companies, therefore inventory must be managed as well as possible. Therefore, in carrying out its business activities, companies need to implement inventory accounting systems and procedures that reflect the elements of internal control. The purpose of this research is to determine whether the method of recording merchandise inventory applied at the Tripical Trift Store is in accordance with SAK EMKM. The data collection methods used were interviews, observation, documentation and literature study. The analysis method uses a qualitative descriptive method. From the research results, the recording of merchandise inventory carried out at the Tropical Trift Store is still simple in relation to the inventory of merchandise. namely, it is not in accordance with the existing recording system in SAK EMKM due to the lack of socialization and understanding of the system. ]]>
<![CDATA[Pengaruh Kualitas Pelayanan Dan Corporate Social Responsibility Terhadap Citra Perusahaan Pada Bank Syariah Indonesia Cabang Mataram ]]>
<![CDATA[Dinar Febriana Putri]]>;
<![CDATA[Bambang]]>;
<![CDATA[Indriana Puspitasari Lenap]]>
<![CDATA[ Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 2 (2024): Jurnal Riset Mahasiswa Akuntansi, Juni 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Unram ]]>
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DOI: 10.29303/risma.v4i1.1089
<![CDATA[This research aims to empirically test the quality of service and Corporate Social Responsibility on the Corporate Image of Bank Syariah Indonesia, Mataram City. The population in this research is all Sharia Bank customers in Mataram City. The sample technique used is Accedental Sampling. This research is quantitative research that uses primary data from distributing questionnaires as a data source. The number of samples used was 100 customers. The analysis technique used in this research is multiple linear regression analysis with the analysis tool SPSS. The results of the research show that service quality has a significant positive effect on the company's image and Corporate Social Responsibility has a positive and significant effect on the company's image at Bank Syariah Indonesia, Mataram City.]]>
<![CDATA[Determinan Kualitas Laporan Keuangan Badan Penanggulangan Bencana Daerah Provinsi NTB (Studi Kasus Pada BPBD Se-Provinsi Nusa Tenggara Barat) ]]>
<![CDATA[Aminuddin]]>;
<![CDATA[Rr. Sri Pancawati]]>
<![CDATA[ Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 2 (2024): Jurnal Riset Mahasiswa Akuntansi, Juni 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Unram ]]>
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DOI: 10.29303/risma.v4i1.1092
<![CDATA[This research aims to determine the determinants of the quality of financial reports of regional disaster management agencies in NTB province. Raised several issues including the implementation of SIA, SAP, quality of human resources, internal control, and organizational commitment whether they have an influence on the quality of the financial reports of the Regional Disaster Management Agency of NTB Province. The method used in sampling was non probability sampling with a saturated sample method. A total of 17 BPBD offices in NTB province were used in this research. The data used is questionnaire data by taking questionnaire data with the time period 2018-2022. The results of this research show that the SIA (X1), SAP (X2) and internal control (X4) variables have a positive and significant influence on the quality of the NTB Province BPBD financial reports. Meanwhile, the HR quality variables (X3) and (X5) have a positive but not significant influence on the quality of the NTB Province BPBD financial reports.]]>
<![CDATA[Determinan Kualitas Hasil Audit Inspektorat Lombok Timur ]]>
<![CDATA[I Gusti Ayu Laras Dwi Arini Arini]]>;
<![CDATA[Wirawan Suhaedi]]>
<![CDATA[ Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 2 (2024): Jurnal Riset Mahasiswa Akuntansi, Juni 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Unram ]]>
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DOI: 10.29303/risma.v4i1.1109
<![CDATA[The aim of this research is to determine the influence of objectivity, integrity, professional skepticism and independence on the quality of audit results. This research is a type of associative research with a quantitative approach. The data used is primary data obtained through distributing questionnaires. The sampling technique used was a saturated sample by taking the entire population to be used as a sample, namely 35 East Lombok Inspectorate auditors. The data analysis toolused is Partical Least Square (PLS) version 4.0. The results of this research prove that objectivity, integrity, professional skepticism and independence have a significant positive effect on the quality of the audit results of the East Lombok Inspectorate. The theoretical implication of this research is to strengthen attribution theory in explaining the role of internal motivation for auditor behavior (Objectivity, Integrity, Professional Skepticism, and Independence) which is significant in thequality of audit results.]]>
<![CDATA[Dampak Invasi Rusia Ke Ukraina Terhadap Reaksi Pasar Modal Pada Perusahaan Minyak dan Gas Bumi, Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Nadia Aulia]]>;
<![CDATA[M. Ali Fikri]]>
<![CDATA[ Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 2 (2024): Jurnal Riset Mahasiswa Akuntansi, Juni 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Unram ]]>
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DOI: 10.29303/risma.v4i1.1110
<![CDATA[This research aims to test whether there is an impact of the Russian invasion of Ukraine on oil and gas, food and beverage companies. The variables used in the research are abnormal returns and trading volume activity. This research was conducted on Oil and Gas, Food and Beverage companies listed on the Indonesia Stock Exchange, the sample for this research was 60 companies. This research was conducted on the Indonesia Stock Exchange (BEI) in 2022 using qualitative research methods with an event studyapproach. study). The results of this research show that there is a difference betweenAbnormal Returns while in the second there is no difference in Trading Volume Activity.]]>
<![CDATA[Analisis Laba, Arus Kas Operasi, Leverage Dan Ukuran Perusahaan Terhadap Return Saham (Studi Kasus pada Perusahaan Dagang yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 2022) ]]>
<![CDATA[Maulida Maulida]]>;
<![CDATA[M. Ali Fikri]]>;
<![CDATA[Isnawati Isnawati]]>
<![CDATA[ Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 2 (2024): Jurnal Riset Mahasiswa Akuntansi, Juni 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Unram ]]>
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DOI: 10.29303/risma.v4i1.1111
<![CDATA[This study examines the effect of accounting profit, operating cash flow, leverage (debt to equity ratio) and company size on stock returns in trading companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The purpose of this study was to determine the effect of the four independent variables above (accounting profit, operating cash flow, leverage and company size) on the dependent variable (stock return). This research uses quantitative methods. The sample in this study amounted to 57 trading companies. The sampling technique used in this study was purposive sampling. The results of this study indicate that accounting profit, operating cash flow, leverage (debt to equty ratio) and company size have no effect on stock returns.]]>
<![CDATA[Pengaruh Reputasi Perusahaan, Fluktuasi Harga Emas, Kualitas Pelayanan Dan Literasi Keuangan Terhadap Minat Nasabah Berinvestasi Melalui Cicil Emas Di PT. Pegadaian (Persero) Cabang Masbagik ]]>
<![CDATA[Nurul Uswah]]>;
<![CDATA[Nur Fitriyah]]>;
<![CDATA[Indria Puspitasari Lenap]]>
<![CDATA[ Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 2 (2024): Jurnal Riset Mahasiswa Akuntansi, Juni 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Unram ]]>
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DOI: 10.29303/risma.v4i1.1114
<![CDATA[This study aims to determine the influence of Company Reputation, Gold Price Fluctuations, Service Quality and Financial Literacy on Customer Interest in Investing through Gold Installments at PT. Masbagik Branch Pawnshop. The type of research used is associative with a quantitative approach. The sample in this study was 100 respondents. The sampling method used in this study is probability sampling with a simple random sampling method. The data obtained were analyzed using the Structural Equation Model Partial Least Square (SEM-PLS) analysis technique through SmartPLS software version 4. The results of this study show that the Company's Reputation and Gold Price Fluctuations have a positive and significant effect on Customer Interest in Investing through Gold Installments. Meanwhile, Service Quality and Financial Literacy do not affect customer interest in investing through gold installments.]]>
