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<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN PEMILIK KOS DALAM MEMBAYAR PAJAK RUMAH KOS: Studi Kasus Pada Pemilik Usaha Kos-Kosan di Kota Kupang ]]>
<![CDATA[Dhano, Elisabeth D]]>;
<![CDATA[Banda, Falentina L]]>;
<![CDATA[Kapa, Sesilianus]]>
<![CDATA[ Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Flores ]]>
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DOI: 10.37478/jria.v1i2.1138
<![CDATA[This study aims to determine the effect of taxpayer awareness, taxpayer knowledge, tax sanctions and tax service services on tax compliance. This research was conducted in the city of Kupang, descriptive statistical research method through a quantitative approach. The population in this study are taxpayers who carry out business activities for boarding houses in Kupang City. Sampling is in accordance with the provisions of the sample from a certain population that is the easiest to reach or obtain, for example the one closest to the place where the researcher is domiciled. The results of this study prove that a) Taxpayer awareness has no effect on tax compliance of boarding house owners in the city of Kupang. It is proven by a significance value of 0.841 > from a value of 0.05, b) Taxpayer knowledge has an effect on tax compliance of boarding house owners in the city of Kupang. It is proven by a significance value of 0.000 < from the value of sig 0.05, c) Tax sanctions have no effect on tax compliance of boarding house owners in the city of Kupang. It is proven by a significance value of 0.430 > from the value of sig 0.05 and d) Fiscal Services does not affect the tax compliance of boarding house owners in the city of Kupang. It is proven by a significance value of 0.430 > from the value of sig 0.05. ]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING SECARA VOLUNTARY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PAD BURSA EFEK INDONESIA ]]>
<![CDATA[Wangge, Maria Fransiska H]]>;
<![CDATA[Banda, Falentina L]]>;
<![CDATA[Thalib, Sabra B Wahab]]>
<![CDATA[ Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Flores ]]>
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DOI: 10.37478/jria.v1i2.1168
<![CDATA[This study aims to determine the effect of management change, audit opinion, client size and financial distress on voluntary auditor switching at manufacturing companies listed on the Indonesia Stock Exchange for the period 2010-2014. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange. The number of manufacturing companies that were sampled using the purposive sampling method was 64 companies for 5 years of observation. Hypothesis testing in this study uses logistic regression analysis. Based on the results of the logistic regression test, the results of this study indicate that the independent variable management change, audit opinion, client size and financial distress have a negative effect on the dependent variable auditor switching voluntarily.]]>
<![CDATA[Pengaruh Lobe Of Money dan Machiavellian Terhadap Persepsi Mahasiswa Akuntansi ]]>
<![CDATA[Wunu, Stevania]]>;
<![CDATA[Banda, Falentina Lucia]]>;
<![CDATA[Thalib, Sabra B Wahab]]>
<![CDATA[ Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Flores ]]>
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DOI: 10.37478/jria.v1i2.1180
<![CDATA[This study aims to determine first, how the variable Love of money affects the Ethical Perceptions of Accounting Students at the University of Flores. Second, to determine the influence of Machiavellian on the Ethical Perceptions of Accounting Students at the University of Flores. This research was conducted at the University of Flores Educational Institute, with a total population of 532 accounting students. Samples taken were 56 respondents. This study uses a quantitative approach. The method used in this research is to distribute questionnaires to students who have programmed business and professional ethics courses. In this research, several tests were used including instrument test, classical assumption test and hypothesis test. The results of this study indicate that (1) Love of money has a negative and significant effect on students' ethical perceptions. (2) Machiavellian also has a negative and significant effect on ethical perceptions of accounting students. (3) Love of money and Machiavellian together have a negative and significant effect. significant towards ethical perceptions.]]>
<![CDATA[Pengaruh Komitmen Profesional Terhadap Whistleblowing Intention: Locus Of Control Sebagai Variabel Moderating : Studi Persepsi Mahasiswa Akuntansi Universitas Flores ]]>
<![CDATA[Baptista, Selviana Risska]]>;
<![CDATA[Banda, Falentina L]]>;
<![CDATA[Londa, Yulita]]>
<![CDATA[ Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Flores ]]>
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DOI: 10.37478/jria.v1i2.1243
<![CDATA[The purpose of this study was to determine the level of influence of professional commitment on whistleblowing intention, with locus of control as the moderating variable. The population in this study were all students in the accounting study program. Based on the purposive sampling method, this study used a sample of 72 respondents and the sample was semester VIII, X and XII students with the criteria of having passed the ethics and business profession courses, auditing 1 and 2. The dependent variable (Y) of this study is Whistleblowing intention. The independent variable (X1) is professional commitment and the moderating variable (X2) is locus of control. The method used is quantitative research methods. This study uses primary data, namely a questionnaire. Data were analyzed using simple regression analysis and moderating regression analysis which was managed through IBM SPSS Statistic ver 14 software. The results showed that professional commitment has an effect on Whistleblowing Intention with a significance value of 0.000 less than 0.05. However, locus of control did not moderate the relationship between professional commitment and Whistleblowing Intention with a significance value of 0.163 greater than 0.05.]]>
<![CDATA[Analisis Pengendalian Intern Piutang Usaha Pada PT. ANI Unit Percetakan Arnoldus Ende ]]>
<![CDATA[Leda, Maria Hariati]]>;
<![CDATA[Londa, Yulita]]>;
<![CDATA[Banda, Falentina L]]>
<![CDATA[ Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Flores ]]>
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DOI: 10.37478/jria.v1i2.1267
<![CDATA[This research is to analyze the Accounts Receivable Internal Control at PT. ANI Arnoldus Ende Printing Unit. The research method used is descriptive qualitative research methods. Sources of data in this study are using primary and secondary data. The results achieved in this study are to show that the company's internal control for trade receivables actually exists, but it does not function properly which can be seen in the inefficient internal control procedures for providing accounts receivable. During the initial process, the internal control procedure for giving accounts receivable, which checks customer credit data, should have been carried out by the sales department. At the stage of delivery of ordered goods or finished goods it should be done by the shipping department, but at PT. ANI Arnoldus Printing unit is carried out by the Production Department. Approval of accounts receivable is carried out by company managers, but in the organizational structure there is an internal control team (budget), where in this study the main tasks and functions of the internal supervisory team (budget) are not visible.]]>
<![CDATA[PERSEPSI MAHASISWA AKUNTANSI MENGENAI ETIKA PENYUSUNAN LAPORAN KEUANGAN: Studi Kasus Pada Mahasiswa Program Studi Akuntansi Universitas Flores ]]>
<![CDATA[Nio, Elvisius T]]>;
<![CDATA[Banda, Falentina L]]>;
<![CDATA[Ismail, Nuraini]]>
<![CDATA[ Jurnal Riset Ilmu Akuntansi Vol. 2 No. 1 (2021): Volume 2 Nomor 1 Tahun 2021: September 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Flores ]]>
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DOI: 10.37478/jria.v2i1.2147
<![CDATA[The purpose of this study was to determine the perception of accounting students regarding the ethics of preparing financial statements. The population in this study were all students of the Accounting Study Program. Based on the purposive sampling method, this study used a sample of 86 respondents and the sample consisted of 22 upper-level students and 64 lower-level students. The variable in this study is the Ethics of Financial Statement Preparation. The method used is descriptive quantitative. This study uses primary data, namely questionnaires. Data were analyzed using independent sample t-Test analysis which was processed through IBM SPSS Statistics ver 25. The results of this study indicate that: There are differences in perceptions regarding the ethics of preparing financial statements for upper-level students and lower-level students as seen in earnings management, misstatements, disclosure of information, cost benefits, and responsibility for preparing financial statements]]>
<![CDATA[PENGARUH PENGALAMAN, IDEALISME, DAN KOMITMEN PROFESIONAL TERHADAP SENSITIVITAS ETIKA AUDITOR ]]>
<![CDATA[Goo, Theresia Yunita Wea]]>;
<![CDATA[Banda, Falentina Lucia]]>
<![CDATA[ Jurnal Riset Ilmu Akuntansi Vol. 3 No. 2 (2022): Volume 3 Nomor 2 Tahun 2022: September 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Flores ]]>
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DOI: 10.37478/jria.v3i2.3861
<![CDATA[The purpose of this study was to find out whether the auditor's experience, auditor idealism and auditor's professional commitment have a positive effect on the sensitivity of auditor ethics in the Inspectorate of Nagekeo Regency and Ende Regency. The population in this study were all employees at the Inspectorate Office of Nagekeo Regency, totaling 52 people and 45 people at the Inspectorate Office of Ende Regency. So that a total of 97 people. The sampling technique used purposive sampling method, namely employees who have functional duties, namely auditors at the Inspectorate of the Nagekeo Regency, totaling 17 people and 17 people at the Inspectorate of Ende Regency. So that the total respondent is 34 people. This type of research uses a quantitative approach. This study uses primary data, namely a questionnaire. Data were analyzed using multiple linear regression analysis which was processed through IMB SPSS Statistics ver 25. The results of this study indicate that: (1). Experience has a positive and significant effect on Ethical Sensitivity, this is evidenced by the test results which show the coefficient value of the auditor's experience variable is 0.639 with > (3.269>1.69726) and a significant level of 0.003 <0.05. (2). Idealism has a positive effect on Ethical Sensitivity, this is evidenced by the test results which show the coefficient value of the auditor's idealism variable of 0.307 with > (2.053 > 1.69726) and a significant level of 0.049 <0.05. (3). Professional commitment has a positive effect on the auditor's ethical sensitivity, this is evidenced by the test results showing the coefficient value of the professional commitment variable is 0.426 with > (2.745 > 169726) and a significant level of 0.010 <0.05. Simultaneously the variables of experience, idealism and professional commitment to the auditor's ethical sensitivity are 38.6% while the remaining 61.4% is influenced by other variables not included in the study.]]>
<![CDATA[ANALISIS PENERAPAN AKUNTANSI AKTIVITAS PENGEMBANGAN REAL ESTATE MENURUT PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 44 PADA PT. DHANY KARYA PROPERTI DI NANGANESA KECAMATAN NDONA KABUPATEN ENDE ]]>
<![CDATA[Ngaga, Lusia Andriani]]>;
<![CDATA[Djou, Laurentius Dominicus Gadi]]>;
<![CDATA[Banda, Falentina Lucia]]>
<![CDATA[ Jurnal Riset Ilmu Akuntansi Vol. 3 No. 1 (2022): Volume 3 Nomor 1 Tahun 2022: Maret 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Flores ]]>
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DOI: 10.37478/jria.v3i1.3877
<![CDATA[The purpose of this study is to analyze the application of accounting for real estate activities according to PSAK No. 44 at PT. Dhany Karya Property. This research uses the observation method, namely by making direct observations at PT. Dhany Karya Properti to obtain data and information related to the preparation of this thesis and library research, data collection is done by reading company documents, books and scientific papers or literature related to the issues to be discussed in writing this thesis. The data analysis technique used is a quantitative descriptive analysis technique. The results of this study indicate that the notes to the financial statements of PT. Dhany Karya Properti in recognition of revenue accounting is still not in accordance with PSAK No.44. Revenue and expense acknowledgment in the reported financial statements is prepared using a cash basis where expenses and revenue do not meet in the same period. In addition, the balance sheet at PT. Dhany Karya Properti does not comply with generally accepted regulations by classifying estimated assets and liabilities according to current and non-current.. Kata kunci: Recognition, Revenue and Expenses]]>
<![CDATA[ANALISIS PERENCANAAN KEBUTUHAN BAHAN BAKU MEUBEL PADA CV. KARYA HARAPAN WATU CI’E DI KECAMATAN POCORANAKA TIMUR, KABUPATEN MANGGARAI TIMUR ]]>
<![CDATA[Wuleng, Filomena Wiwin Wai]]>;
<![CDATA[Banda, Falentina Lucia]]>;
<![CDATA[Soleiman, Iriany Dewi]]>
<![CDATA[ Jurnal Riset Ilmu Akuntansi Vol. 3 No. 1 (2022): Volume 3 Nomor 1 Tahun 2022: Maret 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Flores ]]>
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DOI: 10.37478/jria.v3i1.3882
<![CDATA[The formulation of this research is how is the planning of furniture production at CV. Karya Harapan Watu Ci'e?. The goal to be achieved in this study is to analyze furniture production planning at CV. by Harapan Watu Ci'e?. This research uses a type of qualitative research. The location of this research is at CV. Karya Harapan Watu Ci'e, East Manggarai Regency. Data collection techniques are Observation, Interview, Documentation Study, and Literature Study. Based on the results of research on the company CV. Harapan Watu Ci'e's work can be said to be not good because of the problem of insufficient supply of raw materials, when customer demand is soaring. This has been proven by CV. Karya Harapan Watu Ci'e experienced fluctuations. In 2019-2021 it has decreased. In addition, the system applied to CV. Harapan Watu Ci'e's work is still familial and conventional, carried out by subjective judgment without being based on precise calculations. Requests made by management are also subjective and based on experience in previous periods. Therefore, the company must look again at the raw material inventory planning to be produced, so that when producing it, it does not experience shortages and excesses.]]>
<![CDATA[PENGARUH PEMAHAMAN PENGELOLAAN KEUANGAN, SISTEM AKUNTANSI KEUANGAN DAERAH, TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN ENDE ]]>
<![CDATA[Mbejo, Maria Apriliana Anita]]>;
<![CDATA[Banda, Falentina Lucia]]>;
<![CDATA[Thalib, Sabra B Wahab]]>
<![CDATA[ Jurnal Riset Ilmu Akuntansi Vol. 4 No. 1 (2023): Volume 4 Nomor 1 Tahun 2023: Maret 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Flores ]]>
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DOI: 10.37478/jria.v4i1.3888
<![CDATA[The aim of this research is to determine the effect of understanding the financial management of the regional financial accounting system on the performance of the Ende Regency Regional Government. The population in this study was the Head of Section, Secretary and Treasurer for Finance, totaling 159. The sampling technique used purposive sampling, namely the Head of Section, Secretary and Treasurer for Finance in SKPD Ende Regency, totaling 60 people. This type of research uses the type of causality research. This study uses primary data, namely a questionnaire. Data were analyzed using multiple regression analysis which was processed through 1MB SPSS Statistikcever 25. The results of this study indicate that: (1) Understanding of financial management has a significant positive effect on the performance of the local government of Ende Regency. This can be shown by the coefficient value of the variable understanding of financial management of 0.202 with tcount > ttable (4.808> 2.202) and a significant level of understanding of financial management is 0.000 <0.05. (2) The regional financial accounting system has a significant positive effect on the performance of the local government of Ende Regency. This can be shown by the variable coefficient of the regional financial accounting system of 2.239 with tcount > ttable (2.239> 2.002) and the significant level of the regional financial accounting system is 0.029 <0.05. Simultaneously, the variable understanding of financial management and regional financial accounting systems on local government performance is 29.4 while the remaining 70.6% is influenced by other variables not included in the study.]]>
