Jurnal Riset Mahasiswa Akuntansi

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

Reyza Afriyan Yudhananto — 2026-03-31

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

Baskara Ilham Prista — 2026-03-31

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)

Difa Salsabila Fakhrunnisa — 2026-03-31

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

Dwi Hasmi Sulistiani — 2026-03-31

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

Firda Aulia — 2026-03-31

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

Heri Gunawan — 2026-03-31

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)

Rofiq Notonegoro — 2026-03-31

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)

Isma Juliana — 2026-03-31

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.

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

Pieter Umbu Resi Ndapamede — 2026-03-31

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.

Aset Tak Berwujud Dalam Nilai Yang Nyata: Peran Intellectual Capital Terhadap Nilai Perusahaan

Muhammad Raihan Mubaraq — 2026-03-31

This study aims to analyze the effect of intellectual capital on firm value in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. This research uses a quantitative approach with a causal research design. The population in this study consists of all food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research sample was determined using the purposive sampling technique based on specific criteria to 100 observes obtain companies that align with the research. The data used in this study are secondary data obtained from companies’ financial statements. The data analysis method employed is Partial Least Square (PLS) with the assistance of SmartPLS 4 software. The stages of analysis include descriptive statistics, outer model analysis, inner model analysis, and hypothesis testing. The results show that intellectual capital has a positive and significant effect on firm value. This finding indicates that companies with better management of intellectual capital tend to have higher firm value, as reflected in increased investor confidence in the company’s future prospects.

Analisis Penerapan Sistem Informasi Manajemen Rumah Sakit (SIMRS) Khanza Terhadap Efektivitas Pendapatan Rumah Sakit Ibu Dan Anak Permata Hati Mataram

Dini Sartika — 2026-03-31

This study aims to analyze the effect of implementing the Hospital Management Information System (SIMRS) KHANZA on the revenue effectiveness of Permata Hati Mother and Child Hospital, Mataram. The research adopts a quantitative approach using a survey method with a cross-sectional design. The research population includes all employees directly involved in the use of SIMRS and the hospital revenue management process, totaling 274 employees. The sampling technique applied is probability sampling using the Slovin formula, resulting in a sample of 73 respondents. Data were collected through an online questionnaire based on a Likert scale. The data analysis methods employed consist of validity testing, reliability testing, classical assumption tests, and simple linear regression analysis using SPSS software. The results indicate that the implementation of SIMRS KHANZA has a positive and significant effect on hospital revenue effectiveness. These findings suggest that the optimal utilization of SIMRS enhances the orderliness of service recording, improves the accuracy of billing processes, and supports the smooth management of the hospital revenue cycle. Therefore, SIMRS KHANZA serves as a strategic instrument in supporting effective revenue management and the financial sustainability of the hospital.

Pengaruh Kecerdasan Emosional, Motivasi, Dan Artificial Intelligence Terhadap Minat Generasi Z Untuk Memilih Karier Menjadi Akuntan Publik (Studi Pada Mahasiswa Akuntansi FEB Unram)

M. Roby Agus Suhadi — 2026-03-31

This study aims to analyze the influence of emotional intelligence, motivation, and Artificial Intelligence on Generation Z's interest in choosing a career as a public accountant. This research uses a quantitative approach with a survey method. The sample consists of 87 students from the Accounting Study Program at the Faculty of Economics and Business, University of Mataram, determined using the Slovin formula. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression analysis. The results show that emotional intelligence, motivation, and Artificial Intelligence have a positive and significant effect on students' interest in pursuing a career as a public accountant. Motivation is the most dominant factor influencing students' career interest. Simultaneously, these variables explain 66% of students’ career interest, while the remaining 34% is influenced by other factors outside the research model.

Determinan Kinerja Individual Di PT. PLN (Persero) Kota Mataram

Chelsha Viba Alief Vanti — 2026-03-31

Individual performance is one of the key factors in determining the success of an organization, especially in companies engaged in public services such as PT. PLN (PERSERO) in Mataram City. In the era of digitalization and increasingly complex work demands, various factors such as work stress, workload, effectiveness of accounting information systems (AIS), and the use of information are thought to affect the level of employee performance. This study aims to analyze the effect of work stress, workload, effectiveness of accounting information systems, and the use of information technology on individual performance. The study used a quantitative approach with a survey method by distributing questionnaires to employees, and analyze using the probability sampling method and the total of respondents are 122. The result showed that the effectiveness of accounting information systems and the use of information technology significantly influenced individual performance, while work stress and workload did not significantly influence individual performance. These findings indicate that system and technology optimization are important factors in improving employee performance, while the level of stress and workload are still within manageable limits. This study is expected to be a basis for management considerations in improving performance quality through system strengthening and effective use of technology.

The Analisis Pengeluaran Tahunan Berdasarkan Laporan Keuangan Pada PT. Industri Kereta Api (INKA)

Maheswari Ivana Putri Cahyaningrum — 2026-03-31

This study aims to analyze the expenditure structure and annual expenditure changes trend at PT Industri Kereta Api (INKA), a manufacturing company in the railway sector. The research method employed is descriptive qualitative, utilizing a financial statement analysis approach based on secondary data from the company’s cash flow statements and supporting literature. The findings reveal that the company’s expenditure structure comprises direct costs, such as raw materials and labor, as well as indirect costs in the form of operational overhead. The analysis of cash flows from 2020 to 2024 indicates fluctuating expenditures, particularly a significant increase in investment activities in 2024. Additionally, operating cash flows exhibit instability, reflecting the dynamics of the company’s operational efficiency. Factors influencing expenditures include raw material prices, labor wages, government policies, and market demand. The implications suggest that while increased investment may support long-term production capacity development, suboptimal cost management could impact operational efficiency and company performance sustainability. Therefore, effective cost control strategies are essential to maintain financial stability and enhance the company’s competitiveness.

Akuntansi Untuk Semua: Literasi Digital Sebagai Alat Inklusi Keuangan Dan Keadilan Sosial

Anggya Pratnya Paramitha — 2026-03-31

In the digital era, the gap in access to simple financial record-keeping still often hinders the realization of social justice. This study aims to determine the role of digital literacy in promoting inclusion, particularly in the fields of finance and social justice for all levels of society. This research uses a quantitative method distributed through questionnaires to people who have businesses, and the data is analyzed using Microsoft Excel. This research identifies the pattern of the relationship between digital literacy skills and access to digital finance among marginalized groups. The results of this study indicate that low digital literacy, particularly in the use of financial applications, leads to weak financial record-keeping and limited use of digital wallets/banking products. Conversely, the presence of digitalization training with communities and guidance in simple accounting practices using digital financial platforms has been proven to increase economic participation and reduce disparities in financial access. Simple accounting can improve accountability and the quality of community decisions. Digital literacy accelerates the adoption of simple accounting and the expansion of access for marginalized groups. Equitable access to these three elements will realize social justice for all. The conclusion of this study is that digital literacy is not merely a skill but a strategy in realizing digital financial inclusion. This research can serve as a foundation for the government to be able to implement equitable access to digitalization that is beneficial for economic growth.