Jurnal Riset Mahasiswa Akuntansi

Implementasi Kebijakan Alokasi Dana Desa (ADD) Pada Pembangunan Dan Pemberdayaan Masyarakat Di Desa Gereneng Timur Kecamatan Sakra Timur

Nur Alina, Rr. Sri Pancawati Martiningsih — Wed, 30 Sep 2026 00:00:00 +0000

This research was based on the importance of the implementation Village Fund Allocation (ADD) in overcoming social inequality and leveraging village potential for community development and empowerment. This study aimed to analyze the implementation of Village Fund Allocation policies to improve the community quality through development and empowerment in Gereneng Timur village. This research method was used as descriptive qualitative research with the collected data techniques through observation, documentation, and interview with several key informants, those are The Village Head, the Head of Planning, the Head of Finance, a youth representative (Chair of the Village Children's Forum) and a community leader of Gereneng Timur village. This research findings showed that the Village Fund Allocation (ADD) was focused on the developing of Gereneng Timur village, such as the construction of irrigation embankments, and community empowerment were aimed at (a) strengthening community participation, and (b) formed the community organizations or groups.

Pengaruh Financial Distress Dan Kinerja Keuangan Terhadap Kebijakan Dividen Pada Perusahaan Telekomunikasi Yang Terdaftar Di BEI

Muhamad Haekal Fathurrahman, Lukman Effendi — Wed, 30 Sep 2026 00:00:00 +0000

This study aims to analyze the effect of financial distress and financial performance on dividend policy in telecommunications companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2025. Financial distress is proxied using the Altman Z-Score, financial performance is proxied using Return on Assets (ROA), while dividend policy is proxied using the Dividend Payout Ratio (DPR). This study uses a quantitative approach with associative research. The sampling technique uses purposive sampling, resulting in 8 telecommunications companies that meet the research criteria with a total of 32 observations during 2022–2025. The data used are secondary data obtained from the companies’ annual financial statements and analyzed using multiple linear regression with the help of SPSS software. The research results show that financial distress has a positive but not significant effect on dividend policy, with a significance value of 0.382. Financial performance, proxied by Return on Assets (ROA), has a negative but not significant effect on dividend policy, with a significance value of 0.132. Simultaneously, financial distress and financial performance do not have a significant effect on dividend policy, with a significance value of 0.220. The coefficient of determination (R²) value of 0.099 indicates that financial distress and financial performance can explain 9.9% of the variation in dividend policy, while the remaining 90.1% is influenced by other variables outside the research model.

Pengaruh Kualitas Audit, Pengawasan Internal Dan Kinerja Keuangan Terhadap Kecurangan Laporan Keuangan

Maya Dafitri, Iman Waskito — Wed, 30 Sep 2026 00:00:00 +0000

This study aims to analyze the effect of audit quality, internal monitoring, and financial performance on financial statement fraud in food and beverage companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Financial statement fraud is measured using the Beneish M-Score. Audit quality is proxied by the reputation of Public Accounting Firms (Big Four and Non-Big Four), internal monitoring is measured by the frequency of audit committee meetings, while financial performance is measured using Return on Assets (ROA). This study employs a quantitative approach using secondary data obtained from annual reports and financial statements. The sampling technique used is purposive sampling, resulting in 26 companies with a total of 78 observations. Data analysis was conducted using multiple linear regression with the assistance of IBM SPSS Statistics. The results indicate that audit quality does not have a significant effect on financial statement fraud. Internal monitoring has a negative and significant effect on financial statement fraud, indicating that more effective internal monitoring reduces the likelihood of financial statement fraud. Financial performance has a positive and significant effect on financial statement fraud. Simultaneously, audit quality, internal monitoring, and financial performance significantly affect financial statement fraud. The Adjusted R Square value of 0.792 indicates that 79.2% of the variation in financial statement fraud can be explained by these three variables, while the remaining 20.8% is explained by other factors outside the research model.

Analisis Metode Altman Dan Zmijewski Dalam Memprediksi Potensi Financial Distress Pada Sektor Transportasi Dan Logistik Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024

Liliyanifitria Arifin, Elin Erlina Sasanti — Wed, 30 Sep 2026 00:00:00 +0000

This study aims to analyze and compare the potential for financial distress in transportation and logistics sector companies listed on the Indonesia Stock Exchange for the period 2020–2024 using the Altman Z-Score and Zmijewski methods. This study uses a descriptive quantitative approach with secondary data in the form of annual financial statements from 28 companies selected through purposive sampling. The analysis was carried out by calculating the predicted value of financial distress based on the two models and comparing the results of the classification. The results of the 2024 study show that the Altman Z-Score method classifies 8 companies as experiencing financial distress, 5 companies in the grey area category, and 15 companies in non-financial distress conditions. Meanwhile, Zmijewski's method identified 3 companies experiencing financial distress and 25 companies in good health. The difference in results shows that the Altman Z-Score is more sensitive in detecting early signs of financial distress because it uses several financial indicators, whereas Zmijewski tends to be more conservative. The study concluded that the Altman Z-Score is more effective as an early warning tool, while the Zmijewski is more accurate for detecting financial distress conditions that have occurred. The combination of the two methods can provide a more comprehensive picture of the company's financial condition.

Pengaruh Environmental, Social, And Governance (ESG) Terhadap Nilai Perusahaan: Studi Pada Perusahaan LQ45 Di Bursa Efek Indonesia

Siwi Almadanthy, Susi Retna Cahyaningtyas — Wed, 30 Sep 2026 00:00:00 +0000

This study aims to analyze the effect of ESG Risk Rating on firm value, proxied by Price-to-Book Value (PBV), with Return on Assets (ROA), Return on Equity (ROE), and Debt-to-Equity Ratio (DER) as control variables, among LQ45 companies listed on the Indonesia Stock Exchange during the 2022–2025 period. This study employs a quantitative approach using secondary data obtained from companies’ financial statements and the Indonesia Stock Exchange. The sample consists of 31 LQ45 companies over the 2022–2025 period, yielding 124 observations selected using purposive sampling. The analysis was conducted using panel data regression. Based on the results of the Chow test, Hausman test, and Lagrange Multiplier test, the Fixed Effects Model (FEM) was selected as the best model. Due to the presence of heteroscedasticity, the final estimation used the Fixed Effects Model with Cluster Robust Standard Error. The results of the study indicate that the ESG Risk Rating does not have a significant impact on firm value. This study makes an empirical contribution by using the ESG Risk Rating from IDX Company Profile Factsheet as an ESG proxy, thereby focusing the measurement on a company’s level of sustainability risk rather than on performance scores or ESG disclosure levels, which were more commonly used in previous studies. These findings are expected to serve as a consideration for investors, company management, and future researchers in understanding the factors that influence corporate value in the Indonesian capital market.

Analisis Risk Profile, Good Corporate Governance, Earnings, Dan Capital (RGEC) Bank KBMI 4 Di Indonesia Periode 2020-2024

Yolanda Sartika Dewi, Susi Retna Cahyaningtyas — Wed, 30 Sep 2026 00:00:00 +0000

This study aims to analyze the health level of KBMI 4 Banks in Indonesia using the RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital) approach for the period 2020-2024. This research is a quantitative descriptive study with a documentation study approach on the financial reports of each Bank during the research period, which are presented on the official IDX website and the respective bank websites. The sample consists of 4 Banks selected using a census or saturated sampling method, where 4 Banks were chosen. The data analysis technique used is the calculation of the RGEC ratio. The results show that in general, all sample Banks are ranked 1 (very healthy). In terms of risk profile and GCG, all banks were able to keep non performing Loans below 5% and maintain a good GCG Rating. In terms of profitability, the ROA and BOPO ratios are in a very healthy position, although there is some variation in the NIM ratio where PT Bank Negara Indonesia Tbk received a fairly healthy rating due to the burden of funding costs. Meanwhile, the CAR ratio became the strongest indicator with an average well above the standard set by the OJK.

Analisis Kinerja Keuangan Menggunakan Analisis Trend Dan Common Size Pada PT. Aneka Tambang Tbk Periode 2016-2025

Nita Arguna, Lukman Effendy — Wed, 30 Sep 2026 00:00:00 +0000

Financial performance reflects a company's financial condition over a specific period, analyzed through its financial statements. This study employs common size analysis and trend analysis utilizing a year-to-year (YoY) approach as strategic tools to evaluate the company’s financial performance. The trend analysis method provides a clearer visualization of company performance over time, while common size analysis identifies shifts in financial structure and the proportion of individual financial components. This research aims to evaluate the financial performance of PT. Aneka Tambang Tbk during the 2016–2025 period. A descriptive quantitative research method is utilized, involving the collection of secondary data from the company’s published annual financial reports. The results indicate that PT. Aneka Tambang Tbk maintained stable and improving financial performance throughout the period. Common size and trend calculations on the balance sheet reveal that asset growth was predominantly financed by accumulated net operating profits rather than the acquisition of new debt. Furthermore, in the income statement, common size and trend analysis demonstrate that net profit increased as a percentage of total sales.

Pengaruh Kesadaran Wajib Pajak Dan Mental Accounting Terhadap Penggelapan Pajak: Persepsi Mahasiswa Akuntansi Universitas Mataram

Vivi Aulia Ananda, Wahidatul Husnaini, Tusta Citta Ihtisan Tri Prasidya — Wed, 30 Sep 2026 00:00:00 +0000

This study is motivated by Indonesia's low tax ratio, which is partly attributable to taxpayers' non-compliance, including tax evasion practices. The purpose of this study is to examine and analyze the effect of taxpayer awareness and mental accounting on the perception of tax evasion among undergraduate accounting students at the University of Mataram. This study employs a quantitative approach with an associative research design and uses primary data collected through questionnaire distribution. The sample consisted of 131 respondents selected using purposive sampling based on the Slovin formula. The respondents were active undergraduate accounting students at the University of Mataram who had completed Taxation I and Taxation II courses. The data were analyzed using multiple linear regression analysis. The findings indicate that taxpayer awareness has a significant effect on perceptions of tax evasion, whereas mental accounting has no significant effect. Nevertheless, both independent variable exhibit a negative relationship with perceptions of tax evasion. Furthermore, the model explains 4% of the variance in perceptions of tax evasion, while the remaining 96% is explained by other factors. These findings suggest that factors other than taxpayer awareness and mental accounting are likely to play a more substantial role in shaping students perceptions of tax evasion.

The Effect of Self-Efficacy Resources on Household Financial Behavior

Muhammad Raihan Mubaraq, Nur Abshari Abbas — Wed, 30 Sep 2026 00:00:00 +0000

This study aims to examine the effects of self-efficacy sources, consisting of enactive mastery experience, vicarious experience, verbal persuasion, and physiological and emotional states, on household financial behavior among married women in Mataram City, Indonesia. This study employed a quantitative approach with an explanatory research design. The population comprised married women domiciled in Mataram City who were involved in household financial management and decision-making. A total of 300 respondents were selected using purposive sampling, with 50 respondents from each of the six districts in Mataram City. Data were collected through a five-point Likert-scale questionnaire and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results indicate that enactive mastery experience, vicarious experience, verbal persuasion, and physiological and emotional states each have a positive and significant effect on household financial behavior. The model produced an R-square value of 0.939, indicating that the four sources of self-efficacy jointly explain 93.9% of the variance in household financial behavior. These findings provide empirical support for applying Self-Efficacy Theory to explain household financial behavior.

Pengaruh Good Corporate Governance dan Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2023

Bq Elmaliana, Animah, Widia Astuti — Wed, 30 Sep 2026 00:00:00 +0000

This study aims to examine and obtain empirical evidence regarding the effect of Good Corporate Governance (GCG), proxied by institutional ownership, managerial ownership, and foreign ownership, as well as Corporate Social Responsibility (CSR), on financial performance proxied by Return on Assets (ROA) in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. This research employed a quantitative approach with an associative research design. The population consisted of all manufacturing companies listed on the Indonesia Stock Exchange during the observation period. The sample was selected using the purposive sampling method, resulting in 43 companies with a total of 215 firm-year observations over five years. The study utilized secondary data obtained from annual reports and financial statements. Data analysis was conducted using multiple linear regression with SPSS software, including classical assumption tests, partial t-test, simultaneous F-test, and coefficient of determination (R²). The findings reveal that institutional ownership, managerial ownership, foreign ownership, and Corporate Social Responsibility (CSR) each have a positive and significant effect on Return on Assets (ROA), indicating that all research hypotheses are accepted. The coefficient of determination (R²) is 0.252, indicating that 25.2% of the variation in financial performance is explained by the four independent variables, while the remaining 74.8% is influenced by other factors outside the research model. These findings indicate that the implementation of Good Corporate Governance mechanisms and effective Corporate Social Responsibilitypractices contributes to improving the financial performance of manufacturing companies.

Faktor-Faktor Yang Mempengaruhi Harga Saham Di Bursa Efek Indonesia: Studi Pada Perusahaan Manufaktur Yang Terdaftar Dalam Indeks LQ-45 Periode 2021-2024

Yulia Noviana, Robith Hudaya — Wed, 30 Sep 2026 00:00:00 +0000

Penelitian ini bertujuan menganalisis pengaruh Dividend Payout Ratio (DPR), Return on Equity (ROE), dan Debt to Equity Ratio (DER) terhadap harga saham (PRICE). Penelitian menggunakan 89 observasi yang dianalisis melalui statistik deskriptif, korelasi berpasangan, dan regresi linear berganda. Hasil analisis menunjukkan bahwa model regresi signifikan secara simultan, dengan nilai F sebesar 3,449 dan probabilitas 0,020.Secara parsial, DPR berpengaruh negatif dan signifikan terhadap PRICE dengan koefisien -0,489 dan nilai probabilitas 0,028. ROE berpengaruh positif dan signifikan terhadap PRICE dengan koefisien 0,863 dan nilai probabilitas 0,009. Sementara itu, DER berpengaruh negatif tetapi tidak signifikan terhadap PRICE, dengan koefisien -0,114 dan nilai probabilitas 0,264. Nilai koefisien determinasi sebesar 0,051 menunjukkan bahwa DPR, ROE, dan DER mampu menjelaskan 5,1% variasi PRICE, sedangkan 94,9% sisanya dipengaruhi oleh faktor lain di luar model. Hasil korelasi juga menunjukkan hubungan positif yang relatif kuat antara ROE dan DER sebesar 0,638 serta signifikan pada taraf 1%. Temuan ini mengindikasikan bahwa profitabilitas dan kebijakan dividen menjadi. faktor yang dipertimbangkan dalam pembentukan harga saham, sedangkan tingkat leverage belum menunjukkan pengaruh yang signifikan.

Praktik Dan Akuntabilitas Sanksi Denda Pelanggaran Awig-Awig Berbasis Tri Hita Karana: Studi Etnometodologi

I Gusti Agung Wiratama, Rr. Sri Pancawati Martiningsih — Wed, 30 Sep 2026 00:00:00 +0000

Banjar, as a customary non-profit social organization, partly funds its activities through fines sanction imposed for violations of its awig-awig (customary regulations); however, enforcement in practice is often inconsistent and fund management remains loosely structured. This study aims to analyze the practice of imposing fines under the awig-awig of Banjar Karya, Rendang Bajur Village, Gunungsari, and the accountability process for managing the resulting fine funds from the perspective of Tri Hita Karana. The study employs a qualitative method with an ethnomethodological approach, drawing on interviews, participatory observation, and documentation involving the chairperson, secretary, treasurer, and members of Banjar Karya, analyzed through the stages of indexicality, reflexivity, and contextual action. The findings reveal three main points. First, fine sanctions under the awig-awig are not fully enforced; only certain types of fines, such as pecikrem, minggel, ngayah, pralaya, patus, megebagan, and pupuan, are consistently applied, shaped by social solidarity, members' circumstances, and limited socialization. Second, the fine record-keeping system remains simple and is handled separately by the treasurer and the secretary, creating potential confusion over responsibility. Third, the accountability process reflects the values of Tri Hita Karana through the dimensions of Parahyangan, Pawongan, and Palemahan, indicating that accountability is understood not merely as financial responsibility but also as a social and spiritual value. This study contributes to enriching the literature on culturally grounded non-profit accounting and offers a reference for developing alternative accountability models for similar customary organizations in Indonesia.

Analisis Sistem Pengendalian Internal Persediaan Barang Dagang Pada Toko Titian Hidayah Mataram

Wiwin Parwati, Nur Fitriyah — Wed, 30 Sep 2026 00:00:00 +0000

This study was conducted at Titian Hidayah Mataram Store, located in Lombok. The purpose of this study was to examine the implementation and effectiveness of internal control over merchandise inventory at Titian Hidayah Mataram Store. This research employed a quantitative descriptive research design using primary data collected through questionnaires. The respondent in this study was the individual responsible for inventory management, namely the store owner/manager. The data were analyzed using quantitative descriptive analysis. The data obtained from the Internal Control Questionnaire (ICQ) were analyzed based on the total number of "Yes" and "No" responses. The results indicate that the internal control system over merchandise inventory at Titian Hidayah Mataram Store has been implemented effectively. Nevertheless, the company should continue to improve its documentation practices and monitoring procedures to further optimize the effectiveness of its internal control system in the future.

Implementasi Akuntansi Syariah Di Indonesia: Tinjauan Sistematis Atas Tantangan Regulasi Dan Sumber Daya Manusia

Saumi Andani, Nur Fitriyah — Wed, 30 Sep 2026 00:00:00 +0000

This research aims to analyze regulatory barriers, identify human resource competency challenges, and explain the interconnectedness of these two aspects in the implementation of sharia accounting in Indonesia. The study employs a qualitative method with a Systematic Literature Review (SLR) approach. The data analysis tool utilize the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) technique. This research uses secondary data retrieved from the Publish or Perish software on the Google Scholar database with a publication range of 2015-2025. The selection process was conducted through identification and screening stages based on predetermined inclusion and exclusion criteria, resulting in 73 articles that met the criteria for analysis. The analysis of the 73 articles indicates that regulatory challenges include gaps between regulations and practices, differences in the interpretation of accounting standards, suboptimal harmonization among Sharia Accounting Standards (PSAK Syariah), DSN-MUI fatwas, regulatory authorities, and international standards, as well as the limited ability of regulations to respond to developments in digital technology. Meanwhile, human resource competency challenges include gaps in understanding between accounting and Sharia principles, a limited number of professionals with multidisciplinary competencies, insufficient continuous training and certification, and low levels of digital competency. The study also finds that regulatory barriers and human resource competencies are interrelated and mutually influential. Complex regulations require competent human resources for effective implementation, while limited competencies result in regulations being implemented only partially and administratively. Therefore, strengthening the implementation of Islamic accounting requires regulatory harmonization accompanied by enhanced human resource competencies, strengthened supervision, and continuous development of digital capabilities.

Efek Limpahan Isu Konflik Geopolitik Greenland: Sebuah Studi Peristiwa

Nur Abshari Abbas, Andi Nurul Tenriwali Hasanuddin, Farhan Dwinanda — Wed, 30 Sep 2026 00:00:00 +0000

Greenland is a region with abundant natural resources and potential routes for international maritime transportation. This potential attracted the attention of United States President Donald Trump regarding the management of the Greenland territory. This study aims to examine the relationship between the geopolitical event of the framework agreement announcement on Greenland and market reactions on the Indonesia Stock Exchange (IDX). An event study method was used to conduct a comparative test on the possibility of Abnormal Return and Trading Volume Activity across 21 transportation and logistics sector companies listed on the Indonesia Stock Exchange. The event window was set at 4 days before the event and 4 days after the event. The results of the study indicate that no spillover effects arose as a result of the announcement. The absence of market reaction in Indonesia indicates a semi-strong form efficient market.