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All Journal Jurnal Reviu Akuntansi dan Keuangan AFRE Accounting Financial Review Jurnal Ekonomi & Keuangan Islam Journal of Contemporary Accounting ACE : Accounting Research Journal Rahmatan Lil’alamin Journal of Community Services (RLA) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Inovatif
Reny Lia Riantika
Accounting Department, Business And Economics Faculty, Universitas Islam Indonesia
Humanities Economics, Econometrics & Finance Social Sciences Other

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Analisis Sistem Akuntansi pada Operasional Penerimaan Kas di Yayasan XYZ Reny Lia Riantika; Farhan Kamil Rabbani
Rahmatan Lil 'Alamin Journal of Community Services Volume 2 Issue 2, 2022
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol2.iss2.art2

Abstract

This activity aims to find out how the cash receipts accounting system is implemented at the XYZ Foundation and find out what are the obstacles that occur in the system. By knowing how the accounting system works and the constraints experienced, this activity analyzes and helps provide recommendations regarding these problems as a form of community service by conducting interviews with the finance department and accounting staff. The data obtained from the interviews were then analyzed using a qualitative descriptive method with a qualitative approach. After the process of analyzing the related data, it was found that the accounting system that applies at the XYZ Foundation with the help of an accounting application, namely Zahir Offline, still found some weaknesses. The main weakness is that the whole process is still done manually and is only done by one person, which is very vulnerable to human error. The role of the accounting system is crucial in supporting company performance, so it is important for business people to ensure that the accounting system used is in accordance with the business being undertaken and minimize gaps in it.
Optimizing regional tax revenue with taxpayer compliance as a moderating variable in Yogyakarta Putra, Afuan Fajrian; Syahid, Ilham; Riantika, Reny Lia
Journal of Contemporary Accounting Volume 6 Issue 3, 2024
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol6.iss3.art2

Abstract

This study uses a quantitative approach to test the effect of the quality of tax services and digitalization of tax administration on tax revenues moderated by taxpayer compliance. The population and sample in this study were taxpayers registered with the BPAKD of Yogyakarta City and made regional tax payments. The sampling technique used was probability sampling employing the Cochran formula. Structural Equation Modeling (SEM) based on variants or Partial Least Square (PLS) with the SmartPLS version 4.0 was applied as an analysis tool. The results of this study indicate that the quality of tax services, digitalization of tax administration, and taxpayer compliance have a positive and significant effect on tax revenues. In addition, the quality of tax services and digitalization of tax administration have a positive and significant effect on taxpayer compliance. Taxpayer compliance is proven to successfully mediates the relationship between the quality of tax services, digitalization of tax administration, and tax revenues. This study offers a practical insights for the Yogyakarta City government as a regulator which emphasize the importance of improving the quality of tax services provided to taxpayers and how the digitalization system of tax administration can maximize the potential for regional tax revenues. Moreover, this study contributes to the scientific understanding and expansion of research on regional taxes.
PERAN APLIKASI RAMPUNG BAYAR PADA SISTEM PENGENDALIAN INTERNAL DI INSTANSI “XY” Kristi, Januari Kamela Eka; Riantika, Reny Lia
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 12 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Aplikasi Rampung Bayar berisikan data kontrak, jadwal penagihan, PHO, penagihan pembayaran, pencairan SPPD, pengawasan perjalanan dinas. Implementasinya aplikasI ini tidak memuat menu verifikasi online sehingga masih dilakukan manual. Jika ada kesalahan penulisan, dokumen akan dikembalikan ke penyedia jasa untuk direvisi lalu dikembalikan ke Instansi XY sampai tidak ada kesalahan.Kemudian, data akan di input ke aplikasi untuk proses pencairan LS. Jenis penelitian digunakan adalah penelitian kualitatif. Sumber data yang digunakan data primer dan data sekunder. Sedangkan, teknik pengumpulan data yang digunakan, observasi, wawancara dan dokumentasi. Peneliti menggunakan metode triangulasi sumber sebagai teknik keabsahan data. Data yang telah didapatkan dari kedua narasumber melalui hasil wawancara akan dibandingkan guna untuk memastikan keakuratan dan validitas hasil penelitian. Penerapan SPI pada aplikasi Rampung Bayar secara keseluruhan sesuai dengan komponen pengendalian internal berbasis COSO. Pada komponen SPI lingkungan pengendalian aktivitas pengendalian penaksiran risiko serta informasi dan komunikasi sudah dapat dikatakan optimal karena sudah sesuai dengan teori COSO. Tetapi, pada komponen pemantauan belum optimal karena salah indikator keberhasilannya ketepatan waktu. Pada implementasinya, masih sering terjadi keterlambatan pengumpulan SPJ.Berdasarkan implementasi aplikasi Rampung Bayar ini, Instansi XY tidak memanfaatkan sistem tersebut dengan menambahkan menu verifikasi otomatis. proses verifikasi SPJ membutuhkan waktu yang lama. Oleh karena itu, dengan menambahkan fitur verfikasi otomatis diharapkan akan meningkatkan efisiensi dan efektivitas dalam implementasi Aplikasi Rampung Bayar di Instansi XY karena salah satu indikator keberhasilan dari Aplikasi Rampung Bayar adalah ketepatan waktu.
Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan, dan Opini Auditor Terhadap Audit Delay Pada Perusahaan Properti dan Real Estate Putra, Afuan Fajrian; Achmad, Antonolovy; Riantika, Reny Lia
Jurnal Akuntansi Inovatif Vol 2 No 2 (2024): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/jai.v2i2.41

Abstract

Latar Belakang: Laporan keuangan memiliki peranan penting untuk menilai tingkat kinerja yang dilakukan. Setiap perusahaan yang telah terdaftar di Bursa Efek Indonesia (BEI) wajib untuk mempublikasikan dan menyampaikan kepada Otoritas Jasa Keuangan (OJK). Laporan keuangan yang di publikasikan yakni laporan keuangan yang telah di audit oleh auditor dan telah disusun bedasarkan SAK. Suatu laporan keuangan akan dianggap layak dan memenuhi kegunaannya apabila disajikan dengan akurat dan tepat waktu. Ketepatan waktu pelaporan keuangan sangatlah dibutuhkan oleh pihak internal dan eksternal perusahaan. Tujuan: Penelitian ini bertujuan untuk menguji apakah profitabilitas, solvabilitas, ukuran perusahaan, dan opini auditor dapat berpengaruh terhadap audit delay pada perusahaan properti dan real estate.              Metode Penelitian: Penelitian ini merupakan penelitian kuantitatif dengan menggunakan populasi dari perusahaan properti dan real estate yang listing di BEI periode 2019-2022 dan teknik pengambilan sampel menggunakan purposive sampling sedangkan analisis data menggunakan regresi liniear berganda.. Hasil Penelitian: Hasil penelitian ini menunjukkan bahwa profitabilitas dan opini audit tidak berpengaruh terhadap audit delay, sedangkan solvabilitas dan ukuran perusahaan berpengaruh terhadap audit delay. Keaslian/Kebaruan Penelitian: Memberikan dampak secara empiris atas covid-19 terhadap kualitas laporan keuangan audited.
Financial performance of Indonesia’s consumer goods companies before and during the Covid-19 Pandemic Fauziya, Ahada Nur; Jamilah, Iki Khayatul; Novitasari, Budi Tiara; Riantika, Reny Lia
Journal of Contemporary Accounting Volume 5 Issue 3, 2023
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol5.iss3.art5

Abstract

This research was conducted due to the significant trend of declining and unstable performance of stock trading in the consumer goods sector during the Covid-19 pandemic. The purpose of this study is to compare the effects of ROA, ROE, NPM, and DER on stock price before and during the Covid-19 pandemic. The secondary data were used and collected through document study. Non-probability sampling was conducted using purposive sampling technique. This research employs a quantitative method and the data were analyzed by smartPLS 3.2.9 program. The results of the study show that ROA has a positive and significant influence on stock price both before and during the Covid-19 pandemic. In addition, ROE and NPM  has positive and significant effects on stock price before the Covid-19 pandemic. However, ROE and NPM do not have significant effects on stock price during the Covid-19 pandemic. Similarly, DER does not show a significant effect on stock price both before and during the Covid-19 pandemic.
Kecenderungan Mahasiswa Melakukan Kecurangan Akademik Dengan Pendekatan Fraud Pentagon Theory Riantika, Reny Lia; Arifuddin, Alifia Diva
ACE: Accounting Research Journal Vol 3 No 2 (2023): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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Abstract

ABSTRACT The fraud pentagon theory approach provides a useful theoretical framework for analyzing students' tendencies to engage in academic dishonesty. Pressure, opportunity, rationalization, competence, and hubris are the five pillars underlying this philosophy. The aim of this research is to examine these elements in order to better understand academic dishonesty and its causes. Undergraduate students from the Faculty of Business and Economics, Islamic University of Indonesia were compiled as the population in this study, and the sample used was active students from the Class of 2018-2021. This research uses primary data, which is taken directly from respondents using a questionnaire. This research obtained results based on questionnaire data that was successfully collected from 150 respondents. The analysis in this research uses Multiple Linear Regression Analysis with SPSS. The results of this study show that pressure, opportunity, rationalization, ability have a significant positive effect on academic cheating and arrogance has a negative effect on academic cheating behavior. Keywords: Pentagon Fraud, Academic Cheating, Pressure, Opportunity, Rationalization, Capability, Arrogance ABSTRAK Pendekatan teori fraud pentagon memberikan kerangka teoritis yang berguna untuk menganalisis kecenderungan mahasiswa untuk terlibat dalam ketidakjujuran akademik. Tekanan, peluang, rasionalisasi, kompetensi, dan keangkuhan adalah lima pilar yang mendasari filosofi ini. Tujuan dari penelitian ini adalah untuk mengkaji unsur-unsur tersebut agar dapat lebih memahami ketidakjujuran akademik dan penyebabnya. Mahasiswa S1 Fakultas Bisnis dan Ekonomika Universitas Islam Indonesia disusun sebagai populasi dalam penelitian ini, dan sampel yang digunakan adalah mahasiswa aktif Angkatan 2018-2021. Penelitian ini menggunakan data primer yaitu diambil secara langsung dari responden dengan menggunakan alat kuesioner. Penelitian ini memperoleh hasil berdasarkan kuesioner data yang berhasil diambil sebanyak 150 responden. Analisis dalam penelitian ini menggunakan Analisis Regresi Linier Berganda dengan SPSS. Hasil penelitian ini memperlihatkan bahwa tekanan, kesempatan, rasionalisasi, kemampuan berpengaruh positif signifikan terhadap kecurangan akademik serta arogansi berpengaruh negatif pada perilaku kecurangan akademik. Kata kunci: Fraud Pentagon, Kecurangan Akademik, Tekanan, Kesempatan, Rasionalisasi, Kemampuan, Arogansi
Co-Authors Achmad, Antonolovy Aditya Pandu Wicaksono Aditya Pandu Wicaksono Afuan Fajrian Putra, Afuan Fajrian Ahada Nur Fauziya Anis Al Rosjidi Ari Santoso Arifuddin, Alifia Diva Budi Tiara Novitasari Dewi, Herlina Rahmawati Farhan Kamil Rabbani Fathmy Azizah Fauziya, Ahada Nur Fitri Khoirunnisa Jamilah, Iki Khayatul Kinanthi Putri Ardiami Kinanthi Putri Ardiami Kristi, Januari Kamela Eka Mahfuroh, Riana Maulidyati Aisyah Maulidyati Asiyah Muamar Nur Kholid, Muamar Nur Muhammad Irfan Hidayat Neni Meidawati Nurfauziya, Ahada Prabowo, Hendi Yogi Radifan Arsyad Safaat Reiga Farah Amalia Reza Widhar Pahlevi Riana Mahfuroh Sigit Handoyo Sigit Handoyo Syahid, Ilham Wirawan Hardinto