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INDONESIA
PRIVE: Jurnal Riset Akuntansi dan Keuangan
Published by Universitas Islam Majapahit
ISSN : 26157314     EISSN : 26157306     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 162 Documents
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Determinan Audit Fee (Studi pada Perusahaan Manufaktur yang terdaftar di BEI Tahun 2018-2020) Fachriyah, Nurul
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 1 (2024): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v7i1.3303

Abstract

This study aims to identify the determinants of audit fees in real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2020. Using a quantitative approach and linear regression analysis on secondary data from annual financial reports, it was found that among the four independent variables examined—going concern, corporate governance, company size, and audit firm size—only company size has a significant effect on audit fees. Company size influences audit fees due to greater operational complexity, audit risk, and the need for additional services. These findings support Agency Theory and have practical implications for large company management to manage risk and complexity to control audit costs, as well as for auditors and policymakers to consider company size when setting audit fees and formulating regulations.
Pengaruh ROA dan BOPO terhadap Financial Sustainability Ratio (FSR) di PT BPR Bank Sleman (Perseroda) Apriliyanto, Anggun; Putra Prasetya, Bangun
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 1 (2024): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v7i1.3304

Abstract

The growing banking sector has made banks an important part of the country's economy today. PT BPR Bank Sleman (Perseroda) is one of the BUMDs in Sleman Regency which was established to improve the welfare of the community through the financial sector. So that financial sustainability is an important thing related to the sustainability of PT BPR Bank Sleman (Perseroda) in its financial aspects. This study uses independent variables, namely Return on Asset (ROA), Operating Costs of Operating Income (BOPO) with the dependent variable Financial Sustainability. The purpose of this study is to see the effect of Return on Asset (ROA), Operating Cost of Operating Income (BOPO) on Financial Sustainability. This study uses the research object PT BPR Bank Sleman (Perseroda) which has a mission to realize community welfare in the financial sector. Based on the results of the t test on the ROA variable, it has a t count of 0.072. Indicates that the ROA variable has a negative and insignificant effect on the Financial Sustainability Ratio (FSR). While the BOPO variable has a t value of 0.072. indicates that the BOPO variable has a negative and insignificant effect on the Financial Sustainability Ratio (FSR). The results obtained from the F test were calculated at 0.006. This shows that there is a joint influence between Return On Asset (ROA) and BOPO on the Financial Sustainability Ratio (FSR) at PT BPR Bank Sleman (Persero).
Pengaruh IPM dan Kemandirian Keuangan Terhadap Financial Sustainability Pemerintah Kota Yogyakarta Ernawati, Ernawati; Putra Prasetya, Bangun
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 1 (2024): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v7i1.3305

Abstract

This research aims to examine the factors that influence Financial Sustainability in the Yogyakarta City Government. The factors chosen from a financial perspective are financial independence and a social aspect, namely the HDI or Human Development Index of the Yogyakarta City Government. The research sample used was the HDI and Financial Independence of the Yogyakarta City Government in 2014 - 2022. The data analysis method used was SPSS version 27. Based on the research results, it can be partially concluded that the HDI (Human Development Index) has no effect on Financial Sustainability. Meanwhile, Financial Independence partially influences Financial Sustainability. Simultaneously, the HDI (Community Development Index) and Financial Independence have a significant effect on the Financial Sustainability of the Yogyakarta City Government.
Pengaruh NPM dan Current Ratio terhadap Financial Sustainability pada Perusahaan Farmasi yang Terdaftar di BEI Tahun 2014-2022 Dwi Tiara, Wenti; Putra Prasetya, Bangun
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 1 (2024): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v7i1.3307

Abstract

This study aims to determine the effect of Net Profit Margin (NPM) and Current Ratio on Financial Sustainability (FSR) in Pharmaceutical Sector Companies Listed on the IDX. The sample used in this research is 2 pharmaceutical sector companies listed on the Indonesia Stock Exchange for the period 2014 - 2022 and using purposive sampling method. The data analysis technique used is quantitative analysis. The data analysis method used is hypothesis testing including the F statistical test and the t statistical test. The results obtained in this study indicate that there is a significant effect of Net Profit Margin (NPM) and Current Ratio together on Financial Sustainability (FSR). Based on partial tests, there is a significant effect of Net Profit Margin (NPM) on Financial Sustainability (FSR). While Current Ratio has no significant effect on Financial Sustainability (FSR) in Pharmaceutical Sector Companies Listed on the IDX.
Pengaruh Karakteristik Perusahaan Terhadap Modal Kerja Holding Ultra Mikro Ratnasari Yahya, Dian; Elthaf Ilahiyah, Mar’a; Idayati, Farida
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 1 (2024): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v7i1.3326

Abstract

This study aims to test and analyze the influence of company characteristics (financial leverage, operating cash flow, and company size) on working capital, as well as test and analyze the influence of company growth in moderating company characteristics (financial leverage, operating cash flow, and company size) on working capital. This research is a type of quantitative research, the sample used in the research uses a saturated sampling technique, where the sampling technique uses all members of the population as samples. So the number of samples used in this research is companies that are on the ultra-micro holding list, namely PT Bank Rakyat Indonesia (Persero) Tbk, PT Pegadaian (Persero) and PT Permodalan Nasional Madani (Persero). The research results show a significant influence between financial leverage (FL), operating cash flow (OCF), company size (size) on working capital. Company growth does not moderate company characteristics regarding working capital.
Dampak Penerapan Perubahan Tarif PPN Menurut UU HPP No. 7 Tahun 2021 pada PT. POV Alya Safira, Miya; Sunani, Avi
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 2 (2024): : September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v7i2.3414

Abstract

Tax regulations in Indonesia have undergone many changes by harmonizing tax regulations with the hope of increasing stable and balanced economic growth and recovery after covid-19 by increasing the VAT rate to 11% as regulated in the HP law number 7 of 2021.The purpose of this study is to determine the possible impact on PT POV related to the change in Value Added Tax rate. The qualitative method is the method that has been applied to conduct this research, which uses a descriptive approach by explaining a phenomenon that occurs and describing events in the field. Data collection techniques are obtained through interviews and documentation. The results of this study indicate that changes in the amount of VAT rates cause adjustments to the system by KJA in managing VAT at PT POV, namely related to e-invoicing and Microsoft Excel applications. Changes in VAT rates also affect sales made by PT POV which have decreased significantly from the March 2022 tax period before the tax rate has changed to 11%. Researchers provide advice to future researchers to conduct research with a wider object related to the impact of changes in VAT rates.
Analisis Penerapan SAK EMKM Pada Usaha Kecil Menengah Kecamatan Mulyorejo Oktabilla Timoriawan, Shanella; Suhartini, Dwi
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 2 (2024): : September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v7i2.3477

Abstract

Micro, Small and Medium Enterprises (MSMEs) play an important role in contributing to Gross Domestic Product (GDP) of 61% or Rp9,580 trillion. In obtaining access to capital, MSME owners are required to prepare financial reports that can provide financial information for decision making on KUR provision. IAI and the Financial Accounting Standards Board issued a standard to facilitate the preparation of MSME financial reports, namely SAK EMKM, which came into effect on January 1, 2018. In reality, in the field, most MSME owners in Indonesia have not made records according to SAK EMKM. The data analysis technique uses a qualitative descriptive method. The results of the study were 90% of MSMEs did not know SAK EMKM and 10% knew SAK EMKM, but did not know the contents of SAK EMKM. As many as 20% of MSMEs have made financial records in the form of order books and cash books and 80% have not made business financial records. The obstacles that have a big influence on making financial records are the lack of knowledge and business owners who think that the process of making financial reports is complicated and takes a lot of time. Because many MSMEs do not know SAK EMKM and have not made records, it is hoped that MSMEs will realize the importance of financial records and increase their understanding of SAK EMKM by attending training from the local government or learning independently.
Faktor Terkait Kesenjangan Ekonomi dan Kesejahteraan Prawesti Ningrum, Endah; M, Sumarno; Endah Nursyamsi, Sari; Siregar, Nasaruddin
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 2 (2024): : September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v7i2.3480

Abstract

Economic disparity is a complex phenomenon that has a significant impact on sustainable income growth. Several related factors can be identified as the main causes of this gap. First, unequal population conditions contribute to unequal income distribution. In addition, inequalities in access to education and economic resources exacerbate the situation, preventing certain individuals and communities from having equal opportunities to develop. Uneven infrastructure development also plays a role in widening the gap, with underserved areas tending to experience economic stagnation. Lack of employment opportunities, especially in areas with high unemployment rates, further deepens the problem. The literature review shows that inductive qualitative analysis can provide a deeper understanding of the dynamics of this economic gap. From the results, it can be concluded that to address the economic gap, there needs to be an integrated effort that includes equalizing access to education, resources, and improving infrastructure in less developed areas. This strategy will not only promote inclusive economic growth, but also improve the overall welfare of society. Therefore, policies that focus on empowerment and job creation should be prioritized in efforts to reduce economic disparities at various levels. With a comprehensive approach, a more just and sustainable society for all is expected.
Dampak Data Penjualan Kamar dan Sistem Reservasi Online terhadap Efisiensi Operasional Hotel di Kabupaten Gianyar Gede Indirayanti Kusumaputri, Ida Ayu; Diatmika, I Putu Gede; Martadinata, I Putu Hendra
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 2 (2025): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v8i2.4331

Abstract

This study focuses on the study of the influence of room sales data and the use of online reservation systems on improving the operational efficiency of hotels in Gianyar Regency. The analysis was carried out using a quantitative method, using data collected directly from respondents through a questionnaire on a Likert scale of 1-5, involving 211 hotel workers as respondents. Data processing includes descriptive analysis, data quality test, classical assumption test, multiple linear regression, and hypothesis testing with the support of the IBM SPSS Statistics 25 program. The findings of the study indicate that both individually and simultaneously, room sales data and online reservation systems have a positive and significant impact on hotel operational efficiency.
Pengaruh Kinerja Lingkungan, Biaya Lingkungan, Profitabilitas dan Tingkat Kepemilikan Pemerintah terhadap Carbon Emission Disclosure Alviona, Adinda Vira; Saraswati, Erwin
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 2 (2025): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v8i2.4339

Abstract

The extreme heat we've been seeing lately is because of the increase in carbon emissions into the atmosphere. One of the causes of carbon emissions is corporate activity. This study was done to find out how environmental performance, environmental costs, profitability, and government ownership levels affect carbon emission disclosure. The research sample consisted of state-owned enterprises (SOEs) selected using purposive sampling, comprising 120 data points from 2019 to 2023 using secondary data. The analysis technique employed multiple regression analysis. The results of the study indicate that environmental performance has a positive impact on increasing carbon emission disclosure, as good rankings boost companies' confidence to maintain or improve disclosure. Meanwhile, the level of government ownership has a negative impact on the level of corporate transparency regarding carbon emission information, as the government plays a dual role as both a shareholder and regulator. Factors related to finance, namely environmental costs and profitability, show ineffective results in promoting carbon emission disclosure. Both aspects do not prioritize their use for environmental sustainability programs. Based on the conclusions presented in this study, it is possible to understand the determining factors that encourage and hinder the level of corporate transparency, thereby enabling the production of an accurate basis for calculating the total national carbon emissions inventory.

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