Jurnal Riset Mahasiswa Akuntansi

The Effect Of Local Wisdom And Human Resource Competence on The Profit Performance of Box Courier MSMEs In Mataram City

2026-03-07T14:30:18+00:00

Many UMKM experience weaknesses in business management capabilities, and the quality of their human resources (SDM) remains limited. Local wisdom in the form of cultural values, customs, and practices has the potential to develop into social capital that can enhance the sustainability and business management of UMKM. Based on this phenomenon, this study aims to examine the effect of local wisdom and SDM competence on the profit performance of box courier UMKM in Mataram City. The research employs a quantitative associative approach. The results indicate that local wisdom and SDM competence have no significant effect, either simultaneously or partially, on the profit performance of box courier UMKM in Mataram City. This condition occurs because box courier businesses are classified as micro-scale UMKM, in which profit performance is more sensitive to technical and operational factors than to non-financial factors such as local wisdom. Similarly, with regard to SDM competence, the relatively small number of workers and the simple division of tasks mean that improvements in individual competence are not always followed by increased revenue productivity in micro-scale UMKM. The conclusion of this study is that the profit performance of box courier UMKM in Mataram City is more strongly influenced by technical and financial factors than by non-financial factors such as local wisdom and SDM competence.

Analysis of Receiving System in the Operational Activities of Lombok Astoria Hotel

2025-12-16T09:18:25+00:00

This study aims to analyze the receiving system within the operational activities of Hotel Lombok Astoria and to evaluate its effectiveness as part of the hotel’s internal control mechanisms. The research employed a descriptive qualitative approach through direct observation, in-depth interviews, and documentation of the receiving process. The informants consisted of staff involved in the procurement workflow, including the Purchasing, Receiving, Storekeeping, and Accounting departments. The collected data were analyzed through the stages of data reduction, presentation, and conclusion drawing to provide an accurate depiction of how the receiving procedures are implemented in practice. The findings indicate that the hotel’s receiving system functions adequately with a structured workflow, beginning from document verification and physical inspection of goods to data entry into the Visual Hotel Program system and the preparation and storage of receiving documents. However, several challenges were identified, particularly related to staff understanding of procedures, limited data integration between departments, and the need for improved arrangement of temporary storage areas. These findings highlight the importance of strengthening standard operating procedures, enhancing staff competencies, and optimizing storage management to ensure a more accurate, efficient, and well-controlled receiving process that supports overall internal control within the hotel.

Pengaruh Sustainability Report Dan Profitabilitas Terhadap Return Saham

2026-03-06T06:42:00+00:00

This study aims to examine the effect of sustainability reporting and profitability on stock returns in manufacturing companies listed on the Indonesia Stock Exchange during the 2019–2021 period. The study is grounded in signaling theory, which explains that information disclosed by companies, including sustainability disclosures and profitability ratios, serves as a signal to investors in making investment decisions. The data used in this study are secondary data obtained from the official website of the Indonesia Stock Exchange and the respective companies’ websites. The sampling method employed was purposive sampling, resulting in a total of 126 observations. The independent variables in this study are sustainability reporting, measured using the GRI Standards index, and profitability, proxied by Return on Equity (ROE), while the dependent variable is stock return. The data were analyzed using descriptive statistics, Pearson correlation, and multiple linear regression analysis. The results indicate that sustainability reporting has a negative and significant effect on stock returns, while profitability proxied by ROE does not have a significant effect on stock returns. A limitation of this study lies in its relatively short observation period; therefore, future research is recommended to use a longer time horizon to obtain more comprehensive results.

Pengaruh Leverage, Profitabilias, Dan Likuiditasterhadap Nilai Perusahaan (Studi Empiris Perusahaan Perbankan Di Bei 2022 - 2024)

2026-03-09T04:34:19+00:00

This study aims to examine the effect of leverage, profitability, and liquidity on firm value in banking companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research employs a quantitative approach using multiple linear regression analysis. The population of this study consists of all banking companies listed on the Indonesia Stock Exchange, while the sampling technique uses purposive sampling, resulting in 138 observations during the research period. Leverage is proxied by Debt to Equity Ratio (DER), profitability by Return on Assets (ROA), liquidity by Current Ratio (CR), and firm value by Price to Book Value (PBV). The results indicate that partially leverage, profitability, and liquidity do not have a significant effect on firm value. These findings suggest that firm value in the banking sector is not only influenced by internal financial ratios but may also be affected by other factors such as macroeconomic conditions, monetary policy, and investor confidence in the banking industry.

Analisis Kondisi Keuangan Pemerintah Kota Batam Tahun 2023-2024

2026-01-01T02:18:45+00:00

Analysis of local government financial conditions plays a crucial role in providing a comprehensive overview of fiscal health, enabling early detection of budgetary imbalances, optimizing resource allocation, and enhancing accountability and regional development sustainability. This study aims to analyze the financial condition of the Batam City Government for the 2023-2024 period using a framework of six financial ratio dimensions: short-term solvency, budgetary solvency, long-term solvency, service solvency, financial flexibility, and financial independence. Employing a descriptive quantitative approach, this research utilizes secondary data from local government financial reports. The findings indicate that the overall financial condition of Batam City Government is relatively healthy and stable, with significant improvements in short-term liquidity, financial flexibility, and per capita service solvency, supported by the absence of long-term liabilities—despite pressures on budgetary solvency from rising personnel expenditures and declining financial independence due to weakening locally generated revenue (PAD) contributions. Overall, Batam City Government demonstrates high fiscal resilience against shocks, with substantial fiscal space for adaptation; however, optimizing PAD, controlling mandatory spending, and leveraging assets are essential to strengthen fiscal autonomy and ensure sustainable public service delivery amid population growth and strategic economic activities as a free trade zone.

Pengaruh Frekuensi Rapat Dewan Komisaris Dan Komisaris Independen Terhadap Nilai Perusahaan

2026-01-21T13:22:51+00:00

This study aims to examine the effect of the frequency of the board of commissioners meetings and independent commissioners on company value. The population of this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2021. This study uses a quantitative approach with content analysis methods. Hypothesis testing is using linear regression analysis and robust standard error analysis with STATA 17 software. The theory used in this study is agency theory. The results of the study indicate that the frequency of board of commissioners meetings does not affect company value, while independent commissioners have a positive correlation with company value. Control variables such as company size and leverage also have an effect, but are negatively correlated with company value. The weakness of this study lies in the limited number of variables, so it is hoped that future studies will add variables to strengthen the research.

Pengaruh Literasi Keuangan, Pendapatan, Dan Perilaku Keuangan Terhadap Kepuasan Keuangan Petani Kecamatan Sakra Timur

2026-01-21T16:28:07+00:00

This study investigates how financial literacy, income, and financial behavior affect the financial satisfaction of farmers in East Sakra District. Using a quantitative approach, data were collected through questionnaires from 150 farmers and analyzed with SmartPLS. The results reveal that financial literacy has no significant impact on financial satisfaction. In contrast, income and financial behavior show positive and significant effects. These findings highlight that adequate income and responsible financial management are key to achieving financial satisfaction among farmers, even when their understanding of financial concepts is limited. The model applied is both valid and reliable, with sufficient predictive capability. This research provides a valuable reference for local governments and stakeholders in designing effective programs to enhance farmer welfare through income improvement and better financial behavior.

Analisis Pengendalian Internal Terhadap Persediaan Obat Farmasi Pada Pusat Kesehatan Masyarakat (Puskesmas) (Studi Kasus Puskesmas Selong)

2026-01-19T03:27:41+00:00

This study aims to assess the effectiveness of internal control of drug supply at the Selong Community Health Center using the COSO framework. The method used is descriptive quantitative through questionnaires, with interviews and observations as supplementary data. Analysis was conducted using a percentage formula to determine the effectiveness of each component. The results show that the control environment, control activities, information and communication, and monitoring are in the very good category. Meanwhile, risk assessment is in the good category because the use of technology is not optimal. Internal communication runs smoothly, but digital recording is still limited to a combination of manual and electronic. Overall, internal control at the Selong Community Health Center is running effectively, although improvements in information technology and physical supervision are still needed.

Determinan Audit Delay (Studi Kasus Pada Tiga Perusahaan IDX30 Periode 2020–2023)

2026-03-02T12:51:35+00:00

The purpose of this study is to analyze the impact of profitability, leverage, liquidity, firm size, and firm age on audit delay among companies listed in the IDX30 index during the 2020–2023 period. Audit delay refers to the delay in the submission of audited annual financial statements. The sampling method employed purposive sampling, resulting in three major companies that were consistently listed in the IDX30 index and experienced audit delay during the research period, namely PT Charoen Pokphand Indonesia Tbk (CPIN), PT Perusahaan Gas Negara Tbk (PGAS), and PT Telekomunikasi Indonesia Tbk (TLKM), with a total sample of 12 firm-year observations. The results indicate that profitability, leverage, and liquidity do not have an impact on audit delay. Meanwhile, firm size and firm age have an impact on audit delay.