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INDONESIA
JRA: Jurnal Riset Akuntansi
Published by Universitas Komputer Indonesia
ISSN : 20860447     EISSN : 26555484     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JRA diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unikom setiap 6 bulan sekali dengan tujuan menyebarluaskan informasi hasil riset akuntansi kepada para akademisi, praktisi, mahasiswa dan lainnya meliputi bidang akuntansi dan ekonomi.
Arjuna Subject : -
Articles 185 Documents
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN BELANJA PADA BPKAD PROVINSI JAWA BARAT Fitriani, Lusi; Mulyandani, Vina Citra
Jurnal Riset Akuntansi Vol. 17 No. 2 (2025): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v17i2.16959

Abstract

This study aims to analyze the factors influencing budget absorption at the Regional Financial and Asset Management Agency (BPKAD) of West Java Province, which include budget planning, budget implementation, human resource competence, and the procurement of goods and services. The research employs a quantitative approach with a population of 159 employees, and a sample of 46 financial management officials selected through purposive sampling. Data were collected through questionnaires and interviews, then analyzed using multiple linear regression with the help of SPSS 26 software. The results show that budget planning and the procurement of goods and services have a significant partial effect on budget absorption. Meanwhile, budget implementation and human resource competence do not have a significant partial effect. Simultaneously, all four variables significantly influence budget absorption. Keywords: Budget Absorption, Budget Planning, Budget Implementation, Human Resource Competence, Procurement of Goods and Services.
PENGARUH MODAL USAHA DAN INOVASI PRODUK TERHADAP PENDAPATAN UMKM BAWANG GORENG DI KABUPATEN BREBES Ullaya, Najla; Najla Afaf Ullaya; Ida Farida; Aryanto
Jurnal Riset Akuntansi Vol. 17 No. 2 (2025): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v17i2.17470

Abstract

Income is an important indicator of the sustainability and growth of MSMEs. In Brebes Regency, fried shallot MSMEs face the challenge of declining income due to limited business capital and a lack of product innovation. This study aims to analyze the effect of business capital and product innovation on the income of fried shallot MSMEs in Brebes Regency. The research method used is descriptive quantitative with multiple linear regression analysis. The population is this study consists of 204 MSMEs, with a sample of 67 respondents determined using the Slovin formula. The t-test result shows that business capital has a significant effect on income with a significance value of 0,005, while product innovation also has a significant effect with a significance value of < 0,001. The F-test results indicate that business capital and product innovation simultaneously have a significant effect on income with a significance value of < 0,001. The coefficient of determination shows that both variables explain 35,7% of the variation in income. While the remaining 64,3% is explained by other factors beyond this study.
ANALISIS KINERJA KEUANGAN BERBASIS PENCIPTAAN NILAI DENGAN PENDEKATAN TIME SERIES PADA PT MNC ASIA HOLDING TBK TAHUN 2019-2023 Khalnaya, Yuridilla; Lating, Ade Irma Suryani
Jurnal Riset Akuntansi Vol. 17 No. 2 (2025): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v17i2.17496

Abstract

The annual increase in Indonesia's business competitiveness index requires companies to have good financial performance in order to compete. This study aims to analyze the financial performance of PT MNC Asia Holding Tbk for the period 2019–2023 using a descriptive quantitative method based on value creation, namely Economic Value Added (EVA), Market Value Added (MVA), Refined Economic Value Added (REVA), Financial Value Added (FVA), and Shareholder Value Added (SVA) using a time series approach. The research data was obtained from the company's annual financial reports and stock prices, which were calculated using the formulas for each method. The results of the study indicate that EVA, MVA, FVA, and SVA are positive, indicating that the company has successfully created added value and has good financial performance. Conversely, REVA is negative, indicating that the company has not yet succeeded in creating added value and has poor financial performance. These findings recommend that the company conduct further evaluation of its capital structure by increasing NOPAT and controlling equity costs. Meanwhile, investors should choose companies with consistently positive values across all value creation methods.
PENERAPAN APLIKASI SIAPIK DALAM MENYUSUN LAPORAN KEUANGAN PADA UMKM CATERING DAPUR MAMANUM BREBES I Sabila, Nur Fadilatul Nisa; Noerman Syah, Asrofi Langgeng; Aryanto
Jurnal Riset Akuntansi Vol. 17 No. 2 (2025): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v17i2.17569

Abstract

The lack of awareness of MSME actors in recording transactions and preparing financial reports, on the grounds that they waste time and consider it difficult, Bank Indonesia and IAI collaborated to launch the SIAPIK application. This study aims to determine the application of the SIAPIK application in recording transactions and preparing financial reports at Mamanum Kitchen. Data collection methods are carried out through observation, interviews, literature study and documentation. The data analysis technique used in this research is data reduction, data presentation, and conclusion drawing. The results of this study can be useful and provide information for MSME actors so that it can be used as a reference for implementing the SIAPIK application so that it can assist in the process of recording and reporting finances so that companies can find out the profit or loss generated. Based on the results of the study, it can be concluded that the application of the SIAPIK application at Dapur Mamanum can provide benefits to improve the quality of human resources, as a planning tool, and as an evaluation material.   Keywords: Financial Statements, Transactions, MSMEs, SIAPIK
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB-P2) DI KOTA TEGAL Islami, Afita Din; Krisdiyawati; Kartika, Dewi
Jurnal Riset Akuntansi Vol. 17 No. 2 (2025): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v17i2.17740

Abstract

This study analyzes factors influencing taxpayer compliance in paying Rural and Urban Land and Building Tax (PBB-P2) in Tegal City. PBB-P2 compliance in Tegal City was low, characterized by minimal participation in socialization activities and low taxpayer understanding of tax procedures and obligations. The research aimed to identify the impact of tax knowledge, tax service, tax sanctions, and tax rates on taxpayer compliance. A quantitative approach was employed, collecting data from 100 PBB-P2 taxpayer respondents via questionnaires using accidental sampling. Data analysis utilized multiple linear regression after validity, reliability, and classical assumption tests. Results indicated that tax knowledge and tax sanctions had a positive and significant effect on compliance. However, tax service and tax rates partially showed no significant effect. Simultaneously, all four factors significantly influenced compliance, explaining 51.8% of the variation. Recommendations include enhancing education and enforcing sanctions for improved compliance. Evaluation of services and rates remains crucial. Further research can explore other factors for a more holistic understanding. Keywords: PBB-P2, Tax Compliance, Tax Sanctions, Taxpayer Knowledge

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