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Jurnal Riset Akuntansi dan Keuangan
Published by Universitas Katolik Santo Thomas
ISSN : 24431079     EISSN : 27158136     DOI : http://dx.doi.org/10.1234/akuntansi
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi dan Keuangan, terbit sejak 2015, merupakan Media Riset Akuntansi dan Keuangan yang menyajikan artikel hasil penelitian (empiris) serta isu akuntansi dan keuangan terkini yang mencakup Akuntansi Keuangan, Akuntansi Biaya, Akuntansi Manajemen, Akuntansi Sektor Publik, Akuntansi International, Auditing dan Perpajakan, setiap naskah yang dikirimkan ke Jurnal Riset Akuntansi dan Keuangan akan ditelaah oleh dewan editor yang relevan. Jurnal Riset Akuntansi dan Keuangan terbit 2 kali dalam satu tahun yaitu pada bulan Maret dan September .
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 13 Documents
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Search results for , issue "Vol 9 No. 2 Tahun 2023" : 13 Documents clear
PROFIT-LINKED PRODUCTIVITY PADA PENGOLAHAN MINYAK KELAPA SAWIT Ananda, Ade; Odang, Nilam Kemala
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 2 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i2.2823

Abstract

Industri kelapa sawit menjadi salah satu penyedia lapangan kerja terbesar di Indonesia, yaitu sebesar 16 juta tenaga kerja. PT. Citra Indah Pertiwi sebagai salah satu perusahaan yang bergerak di bidang industri kelapa sawit tentunya harus berusaha agar kelapa sawit yang diproduksi bisa menghasilkan CPO yang berkualitas dan sesuai standar. Salah satu yang bisa dilakukan untuk dapat mengevaluasi hal tersebut adalah dengan melakukan pengukuran produktivitas. Penelitian ini bertujuan menganalisis produktivitas parsial yang digunakan perusahaan dan kemudian dibandingkan dengan melakukan pengukuran menggunakan profit-linked productivity untuk menganalisis perubahan laba dari setiap input yang digunakan. Penelitian ini dilakukan pada bulan Mei hingga Juni 2022 di PT. Citra Indah Pertiwi, Sumatera Utara. Pengolahan data dalam penelitian ini menggunakan analisis deskriptif kualitatif dengan triangulasi data dan menggunakan metode parsial serta profit-linked productivity dalam melakukan pengukuran produktivitas. Hasil penelitian menunjukkan produktivitas perusahaan berfluktuasi selama periode 2021 yang mengakibatkan laba total dari setiap input mengalami perubahan. Dengan melakukan pengukuran profit-linked productivity perusahaan bisa mengetahui input produktivitas yang dapat dievaluasi untuk ditingkatkan. Perbaikan serta penggunaan pada bahan baku, tenaga kerja, dan listrik yang efisien dapat meningkatkan produktivitas perusahaan sehingga laba juga dapat meningkat.
PENERAPAN SISTEM INFORMASI AKUNTANSI DAN PENYAJIAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM Hajar, Khaerunnisa Ibnu; Pratiwi, Eka
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 2 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i2.2894

Abstract

Abstract This study aims to (1) determine the application of accounting information systems in SMEs Siomay Bang Ari (2) to determine the presentation of financial statements based on SAK EMKM in SMEs Siomay Bang Ari. This research uses descriptive qualitative research method. Data collection techniques used are interviews and documentation. The results show that: (1) The accounting information system implemented by UKM Siomay Bang Ari is still simple in the form of manual recording and is not in accordance with the stages in accounting science (2) The financial statements presented by UKM Siomay Bang Ari are not in accordance with Accounting Standards Micro, Small and Medium Entity Finance (SAK EMKM). This is because the understanding of UKM Siomay Bang Ari regarding SAK EMKM is still relatively low. SMEs do not yet know and understand the preparation of financial reports based on SAK EMKM, and the financial statements made are only based on understanding by SMEs.Key Words : Accounting Information System, SAK EMKM Financial Report,UKM Abstrak Penelitian ini bertujuan untuk (1) Mengetahui Penerapan Sistem Informasi Akuntansi pada UKM Siomay Bang Ari (2) Untuk mengetahui Penyajian Laporan Keuangan berdasarkan SAK EMKM pada UKM Siomay Bang Ari. Penelitian ini menggunakan metode penelitian deskriptif kualitatif. Teknik pengumpulan data digunakan yakni wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa : (1) Sistem informasi akuntansi yang diterapkan oleh UKM Siomay Bang Ari masih sederhana berupa pencatatan manual dan belum sesuai dengan tahapan-tahapan dalam ilmu akuntansi (2) Laporan keuangan yang disajikan oleh UKM Siomay Bang Ari belum sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Hal ini disebabkan oleh pemahaman UKM Siomay Bang Ari mengenai SAK EMKM masih tergolong rendah. UKM belum mengetahui dan memahami penyusunan laporan keuangan berdasarkan SAK EMKM, dan laporan keuangan yang dilakukan hanya berdasarkan pada pemahaman oleh pihak UKM saja. Kata kunci : Sistem Informasi Akuntansi, Laporan Keuangan, SAK EMKM, UKM
PENGARUH KUALITAS PRODUK, CITRA MEREK, DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN LE MINERALE DI KECAMATAN MEDAN POLONIA DENGAN PROMOSI SEBAGAI VARIABEL MODERASI Pertiwi, Suci
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 2 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i2.2978

Abstract

This research is to determine the effect of product quality, brand image, and price on the purchasing decisions of Le Minerale with promotion as a moderating variable (Case Study on Consumers in Medan Kota District). The type of research used in this research is quantitative research. The technique of determining the sample in this study used a nonprobability sampling technique with the Accidental sampling method from a google form link for 100 samples, namely Le Minerale consumers. The data analysis method used is Partial Least Square – Structure Equation Modeling with a two-stage approach test using the SmartPLS application version 3.2.9. The results of the significance test show that the exogenous variables, namely product quality, brand image, and price, have no effect on purchasing decisions. The result of the moderation test is that promotions are able to moderate the relationship between product quality and brand image with purchasing decisions, while promotions are unable to moderate prices with purchasing decisions of Le Minerale in Kota Medan.
ANALISIS BIAYA-VOLUME DAN LABA SEBAGAI ALAT PERENCANAAN LABA : (Studi Kasus Pada Unit Usaha Tahu Mas Ponimin Medan Polonia) Sitanggang, Abdonsius
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 2 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i2.2980

Abstract

The purpose of this study is to analyze the Cost, Volume and Profit for January, February, March, April, May 2023 to plan profits specialy for June 2023. This type of research is descriptive with a quantitative approach. The data analysis method used in this study is Break Even Point, Contribution Margin, Margin of Safety, profit planning. Data collection techniques using interviews, observation, literature and documentation. The results of this study show that the calculation of the BEP (Rupiah) in January 2023 is IDR 21.583.224 while the BEP (Unit) is 863 tofu boards. Then for February the BEP is IDR 24.492.148 then the BEP (Unit) is 980 tofu boards. In March the BEP was IDR 25.655.050 and the BEP (Unit) was 1.026 tofu boards. For April, the BEP is IDR 22.199.727 and the BEP (Unit) is 888 tofu boards. And in May the BEP itself was IDR 20.362.298, and 814 units of tofu boards. In planning sales and profits, the Mas Ponimin Business Unit plans a profit for June of 5% of May profits. To achieve an increase in profit, it must increase sales by 13.363 units of tofu boards or Rp. 334.084.403. In conclusion, using Cost Volume Profit Analysis can find out how many units must be sold in order to obtain the desired profit from a plan.
PENGARUH LOAN TO DEPOSIT RATIO DAN RETURN ON ASSETS TERHADAP PRAKTIK WINDOW DRESSING PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2018-2021 Silalahi, Evelin Roma Riauli; Sembiring, Yan Christin Br; Purba, Imelda Rimenda; Zalukhu, Lian Martinline; Lumban Gaol, Romasi
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 2 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i2.2981

Abstract

This study aims to determine the effect of Loan to Deposit Ratio and Return On Assets on Window Dressing practices in Banking Sector Companies for the 2018-2021 period. The population used in this study was Window Dressing, Loan to Deposit Ratio, and Return On Assets with 46 banking sector companies and the sample of this study was 112 obtained from 28 banking sector companies multiplied by 4 years. The data used in this research is secondary data obtained from the website www.ojk.go.id during the period 2018 to 2021. The data collection method uses documentation. The data analysis used is multiple regression analysis test. Based on the results of the analysis performed, it can be concluded that the variable Loan to Deposit Ratio partially has no effect on Window Dressing practices with a significant value of 0.090 > 0.05 and Return On Assets partially has no effect on Window Dressing practices with the acquisition of a significant value of 0.887> 0.05. In addition, it simultaneously has no effect on Window Dressing practices with a significant value of 0.117 > 0.05.
PENGARUH REPUTASI DAN PEMASARAN MEDIA SOSIAL TERHADAP DAYA SAING UNIVERSITAS KATOLIK SANTO THOMAS MEDAN Tarigan, Immanuel; Haloho, Elizabeth; Padang, Novi Natalia; Purba, Imelda Rimenda
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 2 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i2.2982

Abstract

The purpose of this study was to find out and analyze reputation which influences competitiveness, social media marketing influences competitiveness, and reputation and social media marketing simultaneously influence competitiveness of Santo Thomas Catholic University of Medan. The research method used is a quantitative descriptive research method. The population in this study were all active students in the 2022/2023 Academic Year, totaling 6,540 people. The technique for determining the sample in this study used Propotionate Stratified Random Sampling. As for determining the number of samples (n) used is referring to the Slovin approach. From the results of calculating the number of samples used in this study, there were 98 respondents. The scale of data measurement in this study used a Likert scale. The data analysis technique used is instrument test, classical assumption test, multiple linear regression analysis, hypothesis testing and coefficient of determination test (R2). The results of the study show that (1) the reputation variable has a positive and significant effect on competitiveness, (2) the social media marketing variable has a positive and significant effect on competitiveness, and (3) the reputation and social media marketing variables simultaneously have a positive and significant effect on Santo Thomas Catholic University of Medan .
COMPETENCY ANALYSIS, INTERNAL CONTROL SYSTEM AND VILLAGE GOVERNMENT ACCOUNTABILITY IN MANAGING VILLAGE FUND ALLOCATION : (Case Study in Simanindo District) Saragih, Joana L.; Napitu, Yuni Tresa
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 2 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i2.2983

Abstract

Purpose of this research was to determine the needs of the village government in managing village fund allocations, to find out how the village government's internal control system was in managing village fund allocations and to analyze village government accountability in managing village fund allocations. The population in this study are villages whose realization of village fund allocations is less than 95% during 2019-2021, namely Maduma Village and Simanindo Village. The sample is part of the population, where the sample in this study is the village government in Maduma Village and Simanindo Village. Data collection techniques in this study were carried out by interview techniques. The data analysis technique used by researchers in this study is descriptive analysis method, with this method data and information are needed to support research. Based on the results of the research conducted, it can be seen that the village apparatus in Maduma Village and Simanindo Village have competence both in terms of knowledge, skills and attitudes. In managing the Allocation of Village Funds, the Maduma Village Government and Simanindo Village have implemented an internal control system in accordance with PP number 60 year 2008. Village Government Accountability in managing Village Fund Allocations in Maduma Village and Simanindo Village at the planning stage. implementation, administration and accountability have been said to be accountable and in accordance with Permendagri number 20 year 2018.
ANALISIS KINERJA KEUANGAN PEMERINTAH DESA PADA DESA SEI MERAH KECAMATAN TANJUNG MORAWA KABUPATEN DELI SERDANG Pangaribuan, Jonner; Sirait, Josua
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 2 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i2.2984

Abstract

This study aimed to determine the financial performance of the village government in Sei Merah Village, Tanjung Morawa District, Deli Serdang Regency, in 2018-2022. The population in this study are the elements in the Village Revenue and Expenditure Budget Realization Report (APBDes) in Sei Merah Village, Tanjung Morawa District, Deli Serdang Regency. The sample in this study is a saturated sample using elements of the Village Revenue and Expenditure Budget Realization Report (APBDes) in Sei Merah Village for five years, namely 2018-2022. The analysis technique in this study is to use quantitative descriptive using financial ratios, namely the independence ratio, effectiveness and efficiency ratio, harmony ratio, and growth ratio. The results showed that the financial performance of the government of Sei Merah Village, Tanjung Morawa District, Deli Serdang Regency in 2018-2022 based on the independence ratio was categorized as very low, the effectiveness ratio was classified as very effective, the efficiency ratio was categorized as inefficient, the harmony ratio was still very much dominated by routine spending rather than development spending and the growth ratio is classified as medium growth. Overall, the financial performance of the Sei Merah village government in 2018-2022 is deficient. Although the village government has succeeded in realizing the village's original income very effectively and the growth of the village's original income is quite good, the Sei Merah village government is still very low in independence, the use of funds is inefficient, the allocation of routine expenditure is very high, and the development expenditure is low.
PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA PERIMBANGAN DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH DI KABUPATEN/KOTA PROVINSI SUMATERA UTARA Padang, Novi Natalia; Padang, Wendi Suprapto
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 2 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i2.2985

Abstract

The purpose of this study was to determine and analyze the effect of regional own-source revenue (PAD), balancing funds, and capital expenditure partially on the financial performance of local governments in the districts/cities of North Sumatra Province. The population for this study is the districts/cities of North Sumatra Province, consisting of 33 districts/cities with the observation years 2014 to 2021. The type of sample uses a saturated sample where the population is the sample. The data is processed using the panel data regression statistical test method. The results of this study prove that regional own-source revenue, balancing funds partially have a positive and significant effect on the financial performance of local governments in the districts/cities of North Sumatra Province. Meanwhile, capital expenditure has no effect on the financial performance of local governments in the districts/cities of North Sumatra Province.
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PEMERINTAH DESA DALAM PENGELOLAAN ALOKASI DANA DESA DI KECAMATAN LAU BALENG KABUPATEN KARO Parhusip, Poltak T.; Karo, Emia Br
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 2 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i2.2986

Abstract

This study aims to determine the picture of accountability and transparency in the management of village fund allocation in 2018-2020 in Lau Baleng District, Karo Regency. This research was conducted in Lingga Muda Village and Lau Baleng Village located in Lau Baleng District, Karo Regency which is approximately 5 km between Lingga Muda Village and Lau Baleng Village. Data analysis was carried out on reliability and transparency based on Permendagri Number 113 of 2014. The population of this study is the realization budget starting from the emergence of Permendagri number 113 of 2014 until now. The sample inthis study was taken from the realization of the 2018-2020 budget. The data analysis technique used is a comparative descriptive technique, namely a comparison between the village under study and Permendagri number 113 of 2014. The results of the study can be seen that the application of accountability in the management of Village Fund Allocation (ADD) in Lingga and Lau Baleng villages, Labu Baleng District, Karo Regency is classified as good with the involvement of village communities in planning village fund allocation, as well as responsibility in managing village funds. This is in accordance with Permendagri 113 of 2014. Even so, there are still some shortcomings, especially in reporting accountability in terms of implementation realization reports. The implementation of transparency in the management of village fund allocation (ADD) of village governments in Lingga and Lau Baleng villages, Lau Baleng District, Karo Regency is still lacking transparency due to the lack of openness to the community in managing village fund allocation in village development, then there are still many limitations of the community in obtaining information regarding the management of village fund allocation.

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