169 results
Showing 1–20 · 0.40 seconds · RSS
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
ISSN 2443-3381 · Politeknik Negeri Malang · 169 articles in the index
-
Journal Article
A Critical Review of Personal Finance Tracker Technologies Among Gen Z
Abstract: A Critical Review of Personal Finance Tracker Technologies among Gen Z Purpose: The objective of this study is to critically review personal financial tracker technologies among Gen Z. Method: A multi-method approach, including synchronous and asynchronous with accounting students at the…
-
Journal Article
The Secret of Maneki-Neko Statue in Accounting Practice and Ethnic Chinese Business Success
Purpose: To explore the meaning of using the Maneki-neko in Chinese ethnic accounting and business practices. Method: This study uses a qualitative method with an interpretive paradigm and phenomenological approach through in-depth interviews with Chinese entrepreneurs in Malang City, and the Miles…
-
Journal Article
The Evolving Role of the Inspectorate in Achieving a Sustainable Surabaya
Purpose: to analyze the role of the Surabaya City Inspectorate in overseeing sustainable development policies and to identify challenges and opportunities that support the city's sustainability goals . Method: using a qualitative approach with a longitudinal case study thematic analysis to explore…
-
Journal Article
Measuring Corporate Financial Stability and Growth: Empirical Evidence from Vertical and Horizontal Analysis
Purpose: To analyze the growth direction and stability of PT Bersama Mencapai Puncak Tbk's financial performance for the 2020–2022 period. Method: A quantitative approach using financial ratio analysis and horizontal and vertical analysis of the company's secondary financial statements. Results…
-
Journal Article
Fishy Tech: Netting E-Fishery's Billion-Dollar Fraud through Pentagon Theory Analysis
Purpose: The causal mechanisms behind startup fraud in Indonesia by analyzing the E-Fishery case through the lens of the Fraud Pentagon Theory. Method: Qualitative methodology combining systematic literature review and case study analysis. Results: E-Fishery systematically inflated revenue by up to…
-
Journal Article
Managerial Ownership and Firm Performance under South Africa's Black Economic Empowerment Policy
Purpose: This study examines the impact of managerial ownership on firm performance and the implementation of demographic diversity of ownership and control of listed firms on the JSE market. Method: This study employs a dynamic panel model with generalized method of moments (GMM) estimation and a…
-
Journal Article
Green or Greenwashed?: Investigating Greenwashing through Media, Innovation, and Governance Lenses
Purpose: investigates how media exposure, green innovation, and corporate governance influence corporate greenwashing. Method: The study employs regression analysis using a sample of companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023. Results: both media exposure and green…
-
Journal Article
Bride Price Valuation for Women with Disabilities: an Accounting Inquiry
Purpose: Examines the basis of bride price through an accounting lens to support justice and inclusion for women with disabilities. Method: Qualitative approach using transcendental phenomenology Results: Bride price determination reflects not just economic value but also symbolism, power, and…
-
Journal Article
Efektifitas Pembelajaran Akuntansi Lanjutan Menggunakan Software Android
Abstract: Effectiveness of Advanced Accounting Learning Using Android Applications Purpose: This research aims to determine whether the learning outcomes of Advanced Accounting assisted by Android software are higher than those from conventional approaches. Method: The research used laboratory…
-
Journal Article
Modern Slavery Disclosure in Indonesia Corporate Supply Chains
Abstract: Modern Slavery Disclosure in Indonesia Corporate Supply Chains. Purpose: This study examines how Indonesian companies disclose modern slavery risks under a voluntary reporting regime. Method: This research uses content analysis on sustainability reports published by companies listed on…
-
Journal Article
A Greenpreneurship Framework for Okra Business to Global Sustainability
Abstract: A Greenpreneurship Framework for Okra Business to Global Sustainability Purpose: Developing a sustainable okra business model oriented towards the global market by considering environmental, technological, social, and economic aspects. Method: Utilizing Participatory Action Research by…
-
Journal Article
Filosofi Aksara Jawa sebagai Landasan Praktik Etika dan Kepatuhan pada Standar Audit
Abstract: Javanese Philosophy as a Foundation for Ethical Practices and Compliance on Audit Standards Purpose: This study aims to explore the ethics and compliance practices in auditing standards from the perspective of Javanese script philosophy. Method: The research uses a qualitative approach…
-
Journal Article
Implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah pada Usaha Kerajinan Karawo
Abstract: The Implementation of Financial Accounting Standards for Micro, Small, and Medium Entities in Karawo Craft Businesses Purpose: This study aims to examine the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) among Karawo craft MSMEs in…
-
Journal Article
Pengelolaan Aset dalam Abandonment dan Site Restoration Pascaoperasi Migas
Abstract: ASSET MANAGEMENT IN OIL AND GAS POST-OPERATION ABANDONMENT AND SITE RESTORATION Purpose: To examines Indonesia's regulatory framework and practices for Oil & Gas Abandonment and Site Restoration (ASR). Method: This study employs qualitative methods with data triangulation from literature…
-
Journal Article
Implementasi Tanggung Jawab Sosial Perusahaan Berbasis Kearifan Lokal dalam Bisnis Kuliner Berkelanjutan
Abstract: Sustainable Culinary Business: Local Wisdom in Implementing Corporate Social Responsibility Purpose: This study aims to interpret the form of CSR disclosure related to local wisdom to achieve a sustainable culinary business. Method: A case study approach was employed and conducting…
-
Journal Article
Menilik Reaksi Pasar Terhadap Pengumuman Rilis Fatwa MUI No. 83 Tahun 2023
Abstract: Examining the Market Reaction to the Announcement of the Release of MUI Fatwa No. 83 Year 2023 Purpose: Revealing the market reaction that has an impact on the stimulus in the form of MUI's fatwa on the appeal not to use Israeli-affiliated products released in November 2023. Method…
-
Journal Article
Improving Organizational Agility in Order to Push Company Growth
Abstract: Improving Organizational Agility in Order to Push Company Growth Purpose: This study aims to the imperative of fostering organizational agility as a catalyst for driving growth within corporate startups operating in the dynamic Indonesian market. Method: The method used is integrating the…
-
Journal Article
Signifikansi Penetapan Calon Presiden Indonesia 2024 pada Volume Perdagangan Saham
Abstract: The Significance of Determining the 2024 Indonesian Presidential Candidates on Stock Trading Volume Purpose: examining the effect of the announcement of Anies Baswedan and Ganjar Pranowo as presidential candidates on the level of Abnormal Return and trading volume activity of stocks…
-
Journal Article
Maksimalisasi Profit UMKM Berdasarkan Perspektif Pricing Strategy
Abstract: SMSE Profit Maximization Based on Pricing Strategy Perspective Purpose: this study aims to maximize SMSE profits analyzed by pricing strategy perspective. Method: qualitative descriptive methods with case study approaches. Results: business owner needs to set different profits between…
-
Journal Article
Signifikansi Karakteristik Chief Financial Officer dalam Mendeteksi Kecurangan Laporan Keuangan
Abstract: The Significance of Chief Financial Officer Characteristics in Detecting Financial Statement Fraud Objective: This study aims to test the effectiveness of the pentagon fraud theory in detecting fraudulent financial statements with CFO characteristics as a moderating variable. Method: The…