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INDONESIA
Jurnal Riset Mahasiswa Akuntansi
Published by Universitas Mataram
ISSN : 27980278     EISSN : 29648939     DOI : https://doi.org/10.29303/risma.v4i1
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 158 Documents
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Pengaruh Kualitas Pelayanan Dan Corporate Social Responsibility Terhadap Citra Perusahaan Pada Bank Syariah Indonesia Cabang Mataram Dinar Febriana Putri; Bambang; Indriana Puspitasari Lenap
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 2 (2024): Jurnal Riset Mahasiswa Akuntansi, Juni 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i1.1089

Abstract

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.
Determinan Kualitas Laporan Keuangan Badan Penanggulangan Bencana Daerah Provinsi NTB (Studi Kasus Pada BPBD Se-Provinsi Nusa Tenggara Barat) Aminuddin; Rr. Sri Pancawati
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 2 (2024): Jurnal Riset Mahasiswa Akuntansi, Juni 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i1.1092

Abstract

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.
Determinan Kualitas Hasil Audit Inspektorat Lombok Timur I Gusti Ayu Laras Dwi Arini Arini; Wirawan Suhaedi
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 2 (2024): Jurnal Riset Mahasiswa Akuntansi, Juni 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i1.1109

Abstract

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.
Dampak Invasi Rusia Ke Ukraina Terhadap Reaksi Pasar Modal Pada Perusahaan Minyak dan Gas Bumi, Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Nadia Aulia; M. Ali Fikri
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 2 (2024): Jurnal Riset Mahasiswa Akuntansi, Juni 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i1.1110

Abstract

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.
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) Maulida Maulida; M. Ali Fikri; Isnawati Isnawati
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 2 (2024): Jurnal Riset Mahasiswa Akuntansi, Juni 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i1.1111

Abstract

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.
Pengaruh Reputasi Perusahaan, Fluktuasi Harga Emas, Kualitas Pelayanan Dan Literasi Keuangan Terhadap Minat Nasabah Berinvestasi Melalui Cicil Emas Di PT. Pegadaian (Persero) Cabang Masbagik Nurul Uswah; Nur Fitriyah; Indria Puspitasari Lenap
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 2 (2024): Jurnal Riset Mahasiswa Akuntansi, Juni 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i1.1114

Abstract

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.
Pengaruh Kinerja Lingkungan Dan Intellectual Capital Terhadap Kinerja Keuangan (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022) Ira Agustina; Lukman Effendy
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 2 (2024): Jurnal Riset Mahasiswa Akuntansi, Juni 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i1.1125

Abstract

This research aims to determine the influence of environmental performance and intellectual capital on the financial performance of mining companies listed on the Indonesian Stock Exchange (BEI) in 2018-2022. The independent variables in this research are environmental performance which is measured using the PROPER rating, and intellectual capital is measured using the Value Added Intellectual Coefficient (VAICTM). The dependent variable in this research is financial performance measured using return on assets (ROA). The sampling method used purposive sampling so that the sample obtained was 24 company data. The data analysis technique uses panel data regression analysis with the eviews 12 application. The research results show that environmental performance has no effect on financial performance, and intellectual capital has no effect on financial performance.
Pengaruh Struktur Kepemilikan dan Ukuran Perusahaan Terhadap Kinerja Intellectual Capital Hanifa Ainun Nicma; Tumirin
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 2 (2024): Jurnal Riset Mahasiswa Akuntansi, Juni 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i1.1142

Abstract

The focus of the research is how a company's ownership structure and size impact intellectual capital. This research uses multiple linear regression and purposive sampling to examine 37 companies listed on the Indonesia Stock Exchange (BEI) in 2022. Intellectual capital is not affected by company size, institutional ownership, or foreign ownership; however, management ownership influences 5%. Those who wish to conduct further research can use this research as a reference regarding ownership structure and company size on intellectual capital performance.

Page 16 of 16 | Total Record : 158

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