Jurnal Riset Mahasiswa Akuntansi

Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021

Dwifan Kurniadi — 2024-09-30

The aim of this research is to empirically prove the influence of sustainability disclosures on the financial performance of mining companies listed on the IDX in 2019-2021. In this research, there are 3 independent variables tested, namely disclosure of economic performance, disclosure of social performance, and disclosure of environmental performance, while the dependent variable in this research is the company's financial performance which is measured using return on assets (ROA). The results of this research prove that disclosure of economic and social performance has no effect on the company's financial performance, while disclosure of environmental performance has an effect on the company's financial performance.

Analisis Return Saham Perusahaan Nasional dan Korporasi Multinasional di Bursa Efek Indonesia

Putu Adi Putra — 2024-09-30

This research aims to analyze stock returns in National Companies and Multinational Corporations on the Indonesian Stock Exchange. The research examines the influence of current ratio, debt to total assets, return on assets on stock returns of national and multinational companies. The research population used manufacturing companies listed on the IDX in 2022. Based on the results of regression testing using a sample of 113 national manufacturing companies, it was found that the financial ratios CR and DAR each had no effect on returns, while the financial ratio ROA had an effect on returns for the sample of 32 multinational manufacturing companies DAR ratio has a positive influence on stock returns. This research provides evidence that there is an influence of ratios on stock returns of national manufacturing companies and multinational corporations.

Analisis Kinerja Keuangan Untuk Mengukur Tingkat Kesehatan Perusahaan Manufaktur Sub Sektor Farmasi pada Bursa Efek Indonesia Periode Tahun 2018-2022

Muhammad Adi Salikin Salikin — 2024-09-30

The aim of this research is to analyze the company’s financial performance to measure the health level of pharmaceutical sub-sector manufacturing companies listed on the IDX in terms of liquidity, solvency, profitability and activity ratios for the 2018-2022 period. The sample used was 9 pharmaceutical sub-sector companies. The data analysis method used is quantitative descriptive. The research results show that the average ratio of liquidity, solvency, profitability and activity for pharmaceutical sub-sector companies fluctuates. Based on the liquidity ratio, Kimia Farma Tbk has the highest average value of the current ratio, Sido Muncul Herbal & Pharmaceutical Industry Tbk has a quick ratio and Indofarma Tbk has a cash ratio so it is classified as a company with the highest level of health. The solvency ratio in the debt to equity ratio and debt to asset ratio of the Sido Muncul Herbal & Pharmaceutical Industry Tbk has the lowest average value ratio, while the long-term debt to equity ratio of Darya Varia Laboratoria Tbk is classified as a company with the highest level of health. Tempo Scan Pacific Tbk’s profitability ratio has the highest average ratio value for net profit margin and return on assets and Pyridam Farma Tbk for return on equity so it is classified as a company with the highest level of health. The activity ratio in the inventory turnover ratio and the fixed asset turnover ratio of Darya Varia Laboratoria Tbk and Organon Pharma Indonesia Tbk in the total asset turnover ratio each have the highest average ratio values so they are classified as companies with the highest level of health.

Pengaruh Pengetahuan Investasi, Ekspektasi Return dan Pemahaman Kemajuan teknologi Terhadap Minat Investasi Mahasiswa di Pasar Modal

Andi Andi Iqbal Hidayat — 2024-09-30

The focus of this research is to analyze and test the significance of the influence of investment knowledge, return expectations and partial understanding of technological progress on FEB Unram students' investment interest in the capital market. The respondents of this research were all FEB Unram students who had invested in the capital market, who were gathered in KSPM UKM totaling 65 people. The analysis tool uses PLS analysis. The PLS analysis work process with algorithm settings and bootstrapping found that the resulting model, both the outer model and inner model, was suitable for use to prove the hypothesis (R square value 0.520 and chi square greater than 0.00). Referring to the positive original sample value and the calculated t value which is greater than the t table for each association between variables, it can be stated that there is a positive and significant influence of investment knowledge, return expectations and understanding of technological progress on investment interest of FEB Unram students in capital market. Students who are interested in investing to get returns and making it a profession absolutely must increase their knowledge and skills in the field of investment, the ability to calculate returns and the ability to run applications related to investing in the capital market.

Analisis Faktor-Faktor Yang Memengaruhi Pengungkapan Corporate Social Responsibility (CSR) Pada Perusahaan PertambanganYang Terdaftar Di BEI Pasca Pandemi Covid-19

Mila Mentari — 2024-09-30

The research is intended to examine the influence of company size, profitability, leverage and liquidity on Corporate Social Responsibility (CSR) disclosure in mining companies listed on the IDX for the 2020-2022 period. The type of research used is quantitative research. The sample was obtained using a purposive sampling method and 26 companies were selected whose data would be analyzed using the multiple linear regression method. Based on the results of data processing, it can be concluded that the variables of company size and liquidity do not have a significant effect on CSR disclosure. Meanwhile, profitability and leverage have a significant effect on CSR disclosure.

Efektivitas Pengelolaan Alokasi Dana Desa Untuk Program Pembangunan Desa Dan Pemberdayaan Masyarakat (Studi Pada Desa Pukat, Kecamatan Utan Kabupaten Sumbawa)

Ari Kurnianti — 2024-09-30

This study aims to find out the extent of the effectiveness of the management of Village Funds (DD) in the village development program and community empowerment of Pukat Village, Utan District, Sumbawa Regency. The research method used in this study is qualitative descriptive. To obtain information, the author conducts observations, interviews, and documentation. The effectiveness of village fund management in the implementation of development and community empowerment programs in Pukat Village, Utan District, Sumbawa Regency has been effective. This can be seen from the achievement of goals in the realization of the 2020-2023 budget in accordance with the plan as stated in the RPJMDes. To convey the disclosure of village financial information, the Pukat Village government conducts hamlet or village deliberations, as well as socialization through the installation of billboards. Furthermore, the Pukat Village government has been able to adjust itself in managing village funds in accordance with the problems and needs of the community, as well as regulatory changes, especially during the Covid-19 pandemic

Pengaruh Persepsi Kegunaan dan Persepsi Kemudahan Terhadap Penggunaan ShopeePay

Baiq Inten Diah Witari — 2024-09-30

This study aims to analyze the effect of perceived usefulness and perceived ease of use on ShopeePay usage. This research uses a quantitative associative approach with a purposive sampling technique, where respondents are the people of Mataram city aged 17-35 years. Data were collected through questionnaires from 105 respondents and analyzed using multiple linear regression. The results of the study show that perceived usefulness has a positive and significant effect on ShopeePay usage, while perceived ease of use does not have a significant effect on ShopeePay usage.

Pengaruh Pendapatan, Financial Attitude, Financial Knowledge, Self-Efficiancy, dan Self-Control Terhadap Financial Behaviour Generasi Sandwich di Kota Mataram

Ainayya Amalia — 2024-09-30

This study aims to empirically test the level of income, financial attitude, financial knowledge, financial self-efficacy, and self-control on the financial behaviour of the sandwich generation in Mataram City. This research is an associative research with a quantitative approach. The population in this study is the sandwich generation in Mataram City. The sample in this study was determined using non probability sampling with the Lemeshow formula, resulting in a research sample of 96. This study uses primary data obtained by distributing questionnaires to respondents, then processing the data using data analysis tools in Partial Least Square (PLS) version 4. The results of this study are financial self-efficacy and self-control have a positive effect on the financial behavior of the sandwich generation in Mataram City. Meanwhile, income level, financial attitude, and financial knowledge have no effect on financial behaviour.

Pengarauh Persepsi Manfaat Dan Persepsi Kemudahan Terhadap Minat Menggunakan E-Wallet Pada Mahasiswa Di Kota Mataram

Ainia Fatiha Susilo Putri — 2024-09-30

This study aims to determine the effect of perceived usefulness and perceived ease of use on interest in using e-wallets for students in Mataram City. The type of research used in this research is associative with a quantitative approach. The population in this study were students who used e-wallets in Mataram City. The sample in this study was determined using purposive sampling technique with the Lemeshow formula, resulting in 106 respondents. This study uses primary data obtained through distributing questionnaires to 106 respondents. The results of this study indicate that perceived usefulness have a positive effect on interest in using e-wallets for students in Mataram City and perceived ease of use has no effect on interest in using e-wallets for students in Mataram City.

Akuntabilitas Keuangan Berbasis Website Pada Organisasi Pengelola Zakat

Muhammad Kapijan Kapijan — 2024-09-30

One way to apply accountability is through transparency in financial management. Transparency of financial management, especially religious organizations, is an absolute thing to do. Although conceptually and philosophically the source of money from religious organizations is a gift that has been made by every believer sincerely. Supposedly, when the gift has been made which is intended for God, then for whatever reason no accountability is needed. However, human nature is given the freedom to choose to be a good or bad person has given birth to biased behavior when given the trustor responsibility to manage other people's property. So the purpose of this study is to findout how accountability in financial transparency in zakat management organizations. The type of research used in this research is descriptive research with a quantitative approach. The population in this study were all national scale Amil Zakat Agencies and Institutions registered with the Ministry of Religion of the Republic of Indonesia. Determination of the type of sample used in this study using purposive sampling technique, so that a sample of 38 zakat management organizations was obtained. The results showed that the overall financial accountability of OPZ can be said to be quite accountable. This can be seen from the acquisition of the average percentage of disclosure of all components of the financial statements, from 20 OPZs that publish reports.

Strategi Pengelolaan Aset Desa Berbasis Aplikasi Sistem Pengelolaan Aset Desa (Sipades) Di Desa Kekeri Kecamatan Gunungsari Kabupaten Lombok Barat

Adheitya Adheitya Widaniyansyah — 2024-09-30

This research is based on the results of observations which found several problems in the Village Asset Management Strategy Based on the "SIPADES" Village Asset Management System Application in Kekeri Village, Gunungsari District, West Lombok Regency, namely: Lack of direction from the Social, Community and Village Empowerment Service regarding guidelines for using the System application Village Asset Management, there is no special emphasis on the use of the Village Asset Management System application, there is no updating of the Village Asset Management System application every year. The aim of this research is to determine the Village Asset Management Strategy Based on the "SIPADES" Village Asset Management System Application in Kekeri Village, Gunungsari District, West Lombok Regency. This research is a descriptive study with a qualitative approach. To obtain information and data, researchers used semistructured interviews and documentation methods. The inhibiting factors were lack of budget due to not having original village income and funds not being received on time, lack of guidance and competency improvement from related agencies, the Sipades application had not been running optimally and was still not can access. Efforts made to overcome obstacles include budgeting a larger budget, seeking budget from other income by increasing the PADes or from third party donations and further efforts by exchanging budget functions first, holding training related to village asset management and bringing in parties related to village asset management to provide guidance to village officials, BPD, LPM budgeted from the APBDes.

Analisis Penerapan Manajemen Strategi Budidaya Burung Kenari (Studi Kasus Pada Kenari Mcp Kota Mataram)

Harry Firmansyah — 2024-09-30

The purpose of this study was to determine and analyze how the implementation of canary cultivation strategy management at MCP Walnut Jl.Swakarya Raya Gg 2 No. 8 Pagesangan Mataram City. This research design is field research (Field Research). While the research approach is descriptive qualitative. Besides being researched with a qualitative descriptive approach, this research also uses the SWOT analysis method (Strenght, Weakness, Opportunity, Treath). SWOT analysis is used by researchers to analyze external factors, namely opportunities and threats, but also internal factors, namely strengths and weaknesses. Data collection was carried out using interview and documentation techniques. The data findings are described descriptively. The results of this study can be seen that this study has five strengths (Strenght), has three weaknesses (Weakness), has three opportunities (Opportunity), and has three threats (Threats). Based on the IFAS and EFAS Matrices, the strategies applied by MCP Kenari are SO, ST, WO, and WT strategies. Because this strategy signifies the state of canary cultivation that is strong and able to continue to grow by taking opportunities or opportunities that exist to achieve maximum turnover in increasing income.

Pengaruh Mekanisme Good Corporate Governance Dan Pengungkapan Akuntansi Lingkungan Terhadap Kinerja Keuangan Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021

Ema Yanti — 2024-09-30

This research aims to determine the mechanism of Good Corporate Governance and Environmental Accounting disclosure on Company Financial Performance. Good Corporate Governance in the proxy mechanisms consists of board of commissioners, board of directors, audit committee and institutional ownership. Data was obtained from annual reports of manufacturing companies in the basic industrial and chemical sectors for 2019 - 2021. The total population was 79 companies, using purposive sampling techniques obtained as many 159 samples. Data were analyzed using panel data regression. The research results show that the board of commissioners, board of directors, audit committee and institutional ownership have no effect on the company's financial performance. And also environmental accounting disclosures have no effect on the company's financial performance.

Analisis Pengaruh Harga, Lokasi Usaha, Kualitas Pelayanan, Fasilitas, Lama Usaha, dan Literasi Pendidikan Masyarakat terhadap Laba Bersih Usaha Fotokopi di Wilayah Pulau Lombok

Ridian Hadad Abiwan — 2024-09-30

This study is intended to test the effect of price, business location, service quality, facilities, length of business, and community education literacy on the net profit of photocopying businesses on the island of Lombok. The type of research used is associative quantitative research. The sample was obtained by purposive sampling method and 35 photocopying businesses were selected. The data analysis tool used was Statistical Product and Service Solutions (SPSS) version 25. The results of this study indicate that the variables of price, business location, service quality, facilities, length of business, and community education literacy have a significant positive effect on the net profit of photocopying businesses in the Lombok island region.