Jurnal Riset Mahasiswa Akuntansi

Analisis Efektivitas Sistem Pengendalian Internal Atas Persediaan Obat Pada Rumah Sakit Ibu dan Anak (RSIA) Permata Hati Mataram

Ahmad Qais — 2025-03-31

The purpose of this study is to determine the application of elements of the internal control system for drug supplies at RSIA Permata Hati Mataram. Drug supplies are one of the important assets owned by RSIA Permata Hati Mataram. Because inventory is an asset, good internal control must be carried out to keep the inventory from things that may happen. To obtain the necessary data, use a quantitative approach method to find answers based on basic and causal factors by analyzing the causal factors of the occurrence of descriptive data. From the results of the study, it is concluded that the internal control of the supply of drugs at RSIA Permata Hati Mataram is effective, where there is a separation between functions related to the receipt and issuance of goods. As well as showing that the pharmaceutical management of RSIA Permata Hati Mataram has implemented elements of internal control, the organizational structure of the pharmacy of RSIA Permata Hati Mataram is designed and arranged functionally so that the duties and responsibilities of each part are clean, so that errors and irregularities in the implementation of the duties and responsibilities carried out by each can be detected.

Analisis Perilaku Pengguna Sistem Informasi Akuntansi Oleh Umkm di Masa Pandemi (Studi Kasus Pada UMKM Se-Kota Mataram)

Ni Putu Dera Riani — 2025-03-31

This study aims to determine user behavior towards the acceptance of an accounting information system by micro, small and medium enterprises (MSMEs) during the pandemic in Mataram City, West Lombok. This type of research uses associative research with quantitative methods. This study uses primary data obtained directly by distributing questionnaires to MSMEs in Mataram City. Determination of the sample using the simple random sampling (SRS) technique with the criteria of MSME owners or employees in Mataram City who have used an accounting information system in the process of recording their business transactions, so that a total of 293 respondents were obtained. The data analysis tool used Partial Least Square (PLS). The results of this study indicate that performance expectance, effort expectance, social influence have a significant effect on user interest (behavioral intention). While facilitating conditions and user interest (behavioral intention) have a significant effect on user behavior (use behavior) of the accounting information system.

Penyusunan Laporan Keuangan Pondok Pesantren Darul Mujawiddin Berdasarkan Pedoman Akuntansi Pesantren

Santya Dara Dinanti — 2025-03-31

This research aims to analyze and evaluate the preparation of financial reports at the Darul Mujawiddin Islamic boarding school which has not implemented the Islamic Boarding School Accounting Guidelines. This research uses a descriptive quantitative approach with data collection techniques through observation and documentation studies. Research subjects include Islamic boarding school financial managers and administrators involved in the financial administration process. The research results show that the Islamic boarding schools studied still use simple financial recording methods and have not prepared financial reports in accordance with the Islamic Boarding School Accounting Guidelines. Many Islamic boarding schools still use manual cash books without a clear separation
between restricted and unrestricted funds, and do not prepare financial position reports, cash flow reports and activity reports in a structured manner. Some of the obstacles found were limited knowledge about accounting, lack of trained human resources, and minimal technological support for financial recording and reporting. This research recommends that Islamic boarding schools improve their understanding of accounting through training, adopt a better recording system, and ensure that there is assistance in implementing the Islamic Boarding School Accounting Guidelines so that the financial reports prepared can meet applicable standards.

Pengaruh Profitabilitas, Likuiditas, Struktur Aset, Ukuran Perusahaan Dan Tingkat Pertumbuhan Terhadap Struktur Modal

Fira Yunia — 2025-03-31

This study aims to examine the effect of profitability, liquidity, company size, asset structure, and growth rate on capital structure. Profitability is measured by return on assets, liquidity is measured by the current ratio, company size is measured by the natural logarithm of total assets, asset structure is measured by the fixed asset ratio, and growth rate is measured by the growth ratio while capital structure is measured by the debt to equity ratio. This type of research is quantitative research. The research population is food and beverage companies listed on the Indonesia Stock Exchange (IDX). The sample in this study was obtained using the purposive sampling method, namely the selection of samples using predetermined criteria. Based on the purposive sampling method, 25 samples were obtained from 72 food and beverage companies listed on the Indonesia Stock Exchange during 2020 - 2023. The data analysis technique used is multiple linear regression analysis with the help of the SPSS program. Based on the results of data analysis and hypothesis testing, it can be concluded that the profitability variable has a positive effect on capital structure, liquidity has a negative effect on capital structure, asset structure has a positive effect on capital structure, company size does not affect capital structure, and growth rate does not significantly affect capital structure.

Pengaruh Leverage, Ukuran Perusahaan, dan Financial Distress terhadap Konservatisme Akuntansi Sektor Pertambangan

Nurul Aulya Laily Utami — 2025-03-31

This study aims to analyze the effect of Leverage, company size, and Financial Distress on accounting conservatism in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. This research employs a quantitative method using secondary data from the annual financial statements of 81 companies, representing the population, and 31 companies as the sample, selected through purposive sampling. Data analysis was conducted using multiple linear regression with the assistance of STATA 17 software. The results show that Leverage has a significant negative effect on accounting conservatism, meaning that an increase in Leverage tends to decrease the application of accounting conservatism. Company size has no significant effect on accounting conservatism, although larger companies tend to apply higher conservatism, but this influence is not statistically significant. Financial Distress has a significant negative effect on accounting conservatism, indicating that companies experiencing financial difficulties tend to be less conservative in their financial reporting. The impact of this research contributes to a deeper understanding of the factors influencing accounting conservatism in the mining industry, and assists managers, investors, and creditors in making more informed decisions regarding financial reporting practices in the mining sector.