Jurnal Riset Mahasiswa Akuntansi

Efektivitas Penerapan Sistem Keuangan Desa (SISKEUDES) Dalam Meningkatkan Akuntabilitas Dan Transparansi Laporan Keuangan Desa (Studi Kasus Desa Gelogor, Desa Ombe Baru dan Desa Rumak Kecamatan Kediri)

Aldy Irwansyach, Rr. Sri Pancawati Martiningsih — Tue, 30 Jun 2026 00:00:00 +0000

This study describes the effectiveness of implementing the Village Financial System (SISKEUDES) and its impact on the accountability and transparency of financial reports in Gelogor, Ombe Baru, and Rumak villages (Kediri District, West Lombok). Using a qualitative descriptive method, data were collected through interviews, observations, and documentation with 13 selected and community village officials, and then analyzed using the Miles & Huberman model. The results indicate that the implementation of SISKEUDES in Gelogor and Rumak villages has been effective. The system has successfully enhanced the accountability of financial reports as they are prepared in a timely manner, comply with the format of the Ministry of Home Affairs Regulation (Permendagri) No. 20 of 2018, and are supported by complete documentation. However, transparency is not yet optimal due to the community's lack of understanding regarding technical formats. The main obstacles identified in the research include network infrastructure issues and a lack of training, while the commitment of village leaders serves as a key supporting factor. It is recommended to provide routine training for village officials, improve infrastructure, and simplify the reporting format to make it more accessible and easier for the community to understand.

Analisis Akuntabilitas, Transparansi, Dan Efektivitas Pengelolaan Dana Bantuan Operasional Kesehatan (BOK) (Studi Kasus Di Puskesmas Wanasaba Kabupaten Lombok Timur)

Alfi Sani, Nur Fitriyah — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to examine the accountability, transparency, and effectiveness of BOK funds at the Wanasaba Community Health Center. The research method employed was qualitative descriptive, with data collection techniques including observation, interviews, and documentation. There were three informants in this study: the health center director, the BOK treasurer, and a BOK technical staff member. The findings indicate that the accountability of BOK fundsÃƒÆ’Ã†â€™Ãƒâ€šÃ‚Â¢ÃƒÆ’Ã‚Â¢ÃƒÂ¢Ã¢â€šÂ¬Ã…Â¡Ãƒâ€šÃ‚Â¬ÃƒÆ’Ã‚Â¢ÃƒÂ¢Ã¢â‚¬Å¡Ã‚Â¬Ãƒâ€šÃ‚Âas measured by indicators of fund utilization at the health center level, financial accountability, and record-keepingÃƒÆ’Ã†â€™Ãƒâ€šÃ‚Â¢ÃƒÆ’Ã‚Â¢ÃƒÂ¢Ã¢â€šÂ¬Ã…Â¡Ãƒâ€šÃ‚Â¬ÃƒÆ’Ã‚Â¢ÃƒÂ¢Ã¢â‚¬Å¡Ã‚Â¬Ãƒâ€šÃ‚Âcan be considered accountable, although there are challenges in the reporting process. Regarding the transparency of BOK fund management, as assessed by the indicators of informativeness and openness, the provision of information and the openness of information regarding BOK fund management can be considered good or transparent, although the disclosure of information about BOK fund management to the public or stakeholders is limited to cross-sectoral activities. Furthermore, the effectiveness of BOK fund management, as assessed by the achievement of targets, the amount of budget allocated to programs, and the attainment of overall objectives, can be considered effective.

Implementasi Sistem Logistik Pengadaan Barang/Jasa Pada BRI Kc. Mataram

Septia Zarniwati, Nurabiah, Herlina Pusparini — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to examine the implementation of the logistics system for the procurement of goods and services at the BRI Mataram Branch Office (BRI KC Mataram). This research employs a qualitative descriptive approach through a case study conducted at BRI KC Mataram. The author was directly involved in several stages of the logistics process, including needs planning, procurement requests, supplier selection, distribution, and the receipt of goods and services. The procurement system used by BRI is digitally integrated via an internal platform that supports transparency, efficiency, and accountability at every stage of the process. The implementation of the procurement logistics system at BRI KC Mataram demonstrates adherence to good governance principles, including time efficiency, competitive supplier selection, and strict budget control. Based on observations and participation during the internship period, it can be concluded that the procurement logistics system at BRI KC Mataram has been implemented effectively and in accordance with the applicable Standard Operating Procedures (SOPs). The proposed recommendations include enhancing vendor monitoring and optimizing internal training for operational staff on the use of the digital procurement system.

Pengaruh Earnings Per Share (EPS) Dan Pertumbuhan Penjualan Terhadap Harga Saham Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023

Nurul Marlina Putri, Elin Erlina Sasanti — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to analyze the effect of earnings per share (EPS) and sales growth on stock prices in food and beverage companies listed on the Indonesia Stock Exchange during the 2020-2023 period. This study uses a quantitative approach with secondary data in the form of annual financial reports obtained from the official website of the Indonesia Stock Exchange. The sampling technique used purposive sampling with a total sample of 32 companies and 128 observations. The data analysis technique used multiple linear regression analysis with the assistance of EViews 12 software. The results show that earnings per share has a positive and significant effect on stock prices, while sales growth has no significant effect on stock prices. These findings indicate that investors pay more attention to the company's ability to generate profits than sales growth in making investment decisions.

Analisis Sistem Informasi Akuntansi Retur Penjualan Berbasis Oracle Pada Pt Enseval Putera Megatrading Tbk Cabang Mataram

Tue, 30 Jun 2026 00:00:00 +0000

Despite the widespread implementation of ERP systems in distribution companies, studies examining the effectiveness of Return Merchandise Authorization (RMA)-based accounting information systems in sales return management remain limited, particularly within pharmaceutical distribution companies. This study aims to evaluate the effectiveness of the Enterprise Resource Planning (ERP) system based on Oracle E-Business Suite (EBS), specifically the Order Management and Inventory modules, within the Return Merchandise Authorization (RMA) procedure. This research employs a descriptive qualitative approach through participant observation and interviews within the Finance Accounting department at PT Enseval Putera Megatrading Tbk Mataram Branch. The results indicate that the implementation of Oracle EBS effectively integrates the flow of information across divisions and strengthens internal control through a strict segregation of duties between physical inventory management in the warehouse and monetary recording validation. Nevertheless, the system's effectiveness still faces operational constraints, including the risk of human error during the initial data
verification stage and a reliance on wet-signature authorization, which can delay the issuance of Credit Notes. This study recommends transitioning towards digital authorization and strengthening technological infrastructure to comprehensively optimize the operational system's performance.

Design Dan Implementasi Sistem Informasi Akuntansi Untuk Efisiensi Pengelolaan Keuangan Pada Ekowisata Bale Mangrove Jerowaru

Feni Aswiwanti, Yusli Mariadi — Tue, 30 Jun 2026 00:00:00 +0000

Financial management at Bale Mangrove Jerowaru Ecotourism is still conducted manually, making the process relatively complicated and time-consuming. This study aims to design and implement a web-based Accounting Information System (AIS) to improve the efficiency of financial management. The research employs a qualitative approach using the prototyping method, which includes user needs identification, interface design, prototype development, system testing, and refinement. The results indicate that the implementation of the web-based AIS at Bale Mangrove Jerowaru Ecotourism enhances time and labor efficiency, improves ease and accuracy in financial management, and strengthens organizational governance through better control mechanisms and transparency. Therefore, the developed system facilitates transaction recording, accounting data processing, and the preparation of periodic financial reports.

Analisis Efisiensi Biaya Operasional Melalui Pengendalian Energy Cost Dan Sumber Daya Manusia Pada Periode Low Season Di Hotel Aruna Senggigi

Tue, 30 Jun 2026 00:00:00 +0000

This study aims to analyze operational cost efficiency through energy cost control and human resource management during the low season period at Hotel Aruna Senggigi. This research uses a descriptive qualitative approach with data collection techniques including interviews, observation, and documentation. The informants in this study consist of the Chief Engineering and the Human Resources Department (HRD) manager, while supporting data were obtained from occupancy reports, energy consumption records, and staffing data. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The results show that room occupancy levels have a direct impact on energy consumption, particularly electricity, which represents the largest component of hotel operational costs. During the low season, energy cost decreased by approximately 20% compared to the high season due to reduced room activity and the implementation of energy-saving strategies. From the human resource perspective, the hotel adjusts its workforce by utilizing daily workers and flexible scheduling to maintain cost efficiency. Overall, operational cost efficiency is achieved through the adjustment of operational activities without compromising service quality.

Pengaruh Kompetensi Sumber Daya Manusia Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Pertanggungjawaban Bantuan Operasional Penyelenggaraan (BOP) Pada Taman Kanak-Kanak Di Kecamatan Masbagik

Tiara Apriliani, Animah, Rini Ridhawati — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to analyze the influence of human resource competency and information technology utilization on the quality of accountability reports for operational assistance in kindergartens in Masbagik District. The variables used in this study are human resource competency, information technology utilization, and the quality of accountability reports for operational assistance in kindergartens in Masbagik District. This study uses primary data obtained through distributing questionnaires to respondents. The population in this study were school principals, school treasurers, and school operators in kindergartens in Masbagik District. The sampling technique used was purposive sampling with a sampling result of 128 respondents. The data analysis tool used was Statistical Program for Social Science (SPSS) version 25. The data analysis technique used descriptive statistical testing, data validity and reliability testing, classical assumption tests (normality, multicollinearity, heteroscedasticity tests), and multiple linear hypothesis testing. The results of this study indicate that human resource competency and information technology utilization significantly influence the quality of operational assistance accountability reports, partially, while simultaneously, human resource competency and information technology utilization significantly influence the quality of operational assistance accountability reports. The implications of this study can be used as a knowledge contribution for educators in Masbagik District regarding the quality of operational assistance accountability reports. By considering both human resource competency and information technology utilization, the quality of operational assistance accountability reports in kindergartens can be improved.

Pengaruh Kesadaran Wajib Pajak, Akuntabilits Pelayanan Publik, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

Agus Wahyudi, Leonardus Yoskarlin Gadut, Hilarius Seman — Tue, 30 Jun 2026 00:00:00 +0000

This research is motivated by the low realization of motor vehicle tax revenue that has not reached the target even though West Manggarai Regency is a super priority tourism destination with continuously increasing infrastructure development. This study aims to examine the effect of taxpayer awareness, public service accountability, and tax sanctions on motor vehicle taxpayer compliance in West Manggarai Regency. The study uses a quantitative approach with an associative method. The respondents were 100 motor vehicle taxpayers registered at the West Manggarai Regency SAMSAT Office. The data collection technique was carried out through the distribution of questionnaires and analyzed using multiple linear regression. The results of the study indicate that taxpayer awareness and tax sanctions influence motor vehicle taxpayer compliance. Meanwhile, public service accountability does not affect taxpayer compliance. This study contributes as evaluation material for local governments in improving taxpayer compliance through increasing tax awareness and implementing strict sanctions to optimize regional revenue.

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

Tue, 30 Jun 2026 00:00:00 +0000

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 companyÃƒÆ’Ã‚Â¢ÃƒÂ¢Ã¢â‚¬Å¡Ã‚Â¬ÃƒÂ¢Ã¢â‚¬Å¾Ã‚Â¢s cash flow statements and supporting literature.ÃƒÆ’Ã¢â‚¬Å¡Ãƒâ€šÃ‚Â The findings reveal that the companyÃƒÆ’Ã‚Â¢ÃƒÂ¢Ã¢â‚¬Å¡Ã‚Â¬ÃƒÂ¢Ã¢â‚¬Å¾Ã‚Â¢s expenditure structure comprises direct costs, such as raw materials and labor, as well asÃƒÆ’Ã¢â‚¬Å¡Ãƒâ€šÃ‚Â 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 companyÃƒÆ’Ã‚Â¢ÃƒÂ¢Ã¢â‚¬Å¡Ã‚Â¬ÃƒÂ¢Ã¢â‚¬Å¾Ã‚Â¢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 companyÃƒÆ’Ã‚Â¢ÃƒÂ¢Ã¢â‚¬Å¡Ã‚Â¬ÃƒÂ¢Ã¢â‚¬Å¾Ã‚Â¢s competitiveness.

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

Tue, 30 Jun 2026 00:00:00 +0000

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.