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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 183 Documents
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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.
PENGARUH GAYA KEPEMIMPINAN, KOMPENSASI FINANSIAL, DAN KOMPENSASI NON FINANSIAL TERHADAP KINERJA KARYAWAN PADA PT. BPR NUSANTARA BONA PASOGIT 7 PEMATANG RAYA Sinaga, Ria Veronica; Sembiring, Sabeth; Purba, Gresia Ruth Elsani
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.v9i2.2987

Abstract

This study aims to determine and explain the influence of leadership style, financial compensation and non-financial compensation on employee performance at PT. BPR Nusantara Bona Pasogit 7 Pematang Raya. Data collection was carried out through questionnaires and documentation techniques. The research method used is quantitative, with 35 respondents taken using saturated or census sampling. Data analysis in this study used SPSS version 25. From the partial test results the t test shows tcount 2.046 > ttable 1.695 and the significance level is 0.030 <0.050 proving that leadership style has a positive and significant effect on employee performance. tcount 11.325 > ttable 1.695 and a significance level of 0.000 <0.050 proves that financial compensation has a positive and significant effect on employee performance. tcount 2.317 > ttable 1.695 and the significance level is 0.027 <0.050 proving that non-financial compensation has a positive effect on employee performance. The F test shows Fcount 68.113 > F Table 2.90 and a significant level of 0.000 <0.05 proves that leadership style, financial compensation and non-financial compensation have a positive and significant effect on employee performance. From the results of the discussion, the multiple linear regression equation obtained from the results of data processing is Y = 3.372 + 0.296X1 + 0.594X2 + 0.144X3 + e. That is, leadership style, financial compensation and non-financial compensation have a positive and significant effect on the performance of employees at PT. BPR Nusantara Bona Pasogit 7 Pematang Raya. The coefficient of determination (R Square) is 0.868, meaning that employee performance can be explained by the variables of leadership style, financial compensation and non-financial compensation of 86.8% while another 13.2% is explained by other variables not explained in this study such as work discipline, communication and enthusiasm.
PENGARUH PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR KONSTRUKSI DAN BANGUNAN YANG TERDAFTAR DI BEI PADA MASA PANDEMI Sembiring, Sabeth; Mahendra, A.; Shalini, Witya; Sinaga, Ria Veronica
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.v9i2.2988

Abstract

The purpose of this study was to obtain empirical evidence that there is an influence between the variables of profitability, liquidity, and leverage on stock prices in Construction and Building Sub-Sector companies listed on the IDX. This type of research is quantitative research. The data used in this research is secondary data. The population in this study includes all construction and building companies listed on the IDX in the 2020-2022 period. The sample in this study were 8 companies that met the criteria. The sampling technique in this study used purposive sampling. The data analysis used to test the hypothesis is multiple regression with a significance level of 5% and by using SPSS version 23.The results of this study indicate that the profitability and liquidity variables have no effect on stock prices, while the leverage variable has a partial effect on stock prices. Profitability, liquidity, and leverage simultaneously affect stock prices.
IMPLEMENTASI TAMBAHAN PENGHASILAN BERDASARKAN BEBAN KERJA DALAM PENINGKATAN KINERJA PEGAWAI NEGERI SIPIL (STUDI PADA KANTOR WALIKOTA MEDAN) Sembiring, Yan Christin Br; Parhusip, Poltak T.; Sembiring, Sabeth; Valensia, Feby
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.v9i2.2989

Abstract

This study aims to determine the implementation of additional income policies based on workload in the city of Medan using qualitative research through a descriptive approach. Data collection was carried out by the authors by means of document analysis, interviews, and observation. This research found the fact the provision of income addition was based in workload instead of a work achievement of goverment employees, accused the income addition policy in Medan City was not implemented well. One of some goals of income addition policy is to inerease the performance of government employees. In order to achieve that goal the goverment of Medan city should measure not only a level of job position and percentage of presence, but also an employees performance objective. Application of the additional income in the City of Medan was supposed to adjust to the minister No. 77 of 2020 and regulation on the matter of state apparatus utilization and bureaucratic reform of the republic of Indonesia No 1 of 2020 so that in determining the provisions and the provosions of addtional income does not happen confusion. In additon in implementing the goverment additional income based on workload should be the first to all civil servants, so that civil servants more prepared in the work policy. It can be done by the way obliges the head SKPD to socilize again the additional income based on workload that they have received before. In order for the purpose of the policy establishment can also be done by civil servants are required to be out in front of the SKPD. Therefore, the head SKPD have to come early before the civil servants other. It can also cause the supervision by the head SKPD.
ANALISIS PENGARUH AKUNTABILITAS DAN TRANPARANSI PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH KOTA BATAM Pangaribuan, Jonner; Situmorang, Haneessa Hana
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 1 Tahun 2024
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v10i1.3519

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Akuntabilitas dan Transparansi Pengelolaan Keuangan Daerah terhadap Kinerja Pemerintah Daerah Kota Batam. Instrument dalam penelitian ini adalah kuesioner yang disebarkan langsung kepada responden. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah Purposive Sampling dengan criteria sampel yaitu Camat, Sekretaris Camat, Kasubbag Keuangan dan Program serta Staff yang memiliki pengalaman kerja lebih dari 5 tahun.. Instrument dalam penelitian ini adalah kuesioner yang disebarkan langsung kepada responden. Metode analisis data yang digunakan dalam penelitian ini adalah Uji Kualitas Data, Uji Asumsi Klasik, Analisis Regresi Linier Berganda dan Uji Hipotesis. Hasil penelitian menunjukkan bahwa akuntabilitas pengelolaan keuangan berpengaruh positif dan signifikan terhadap kinerja pemerintah daerah Kota Batam. Begitu pula dengan transparansi pengelolaan keuangan, berpengaruh positif dan signifikan terhadap kinerja pemerintah daerah. Dalam hal ini, semakin tinggi tingkat akuntabilitas dan transparansi pengelolaan keuangan maka kinerja pemerintah daerah juga akan semakin baik. Dengan meningkatkan akuntabilitas dan transparansi pengelolaan keuangan seluruh unit yang ada diharapkan dapat meningkatkan kinerja pemerintah daerah dalam rangka mendorong terciptanya pemerintahan yang baik.
PENGARUH ASET PAJAK TANGGUHAN DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2022 Tambunan, Cristin Octavia; Saragih, Joana L.
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 1 Tahun 2024
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v10i1.3520

Abstract

This study aims to research and discuss whether or not there is an influence of deferred tax assets and deferred tax expenses on earnings management with the object of research being property and real estate companies listed on the Indonesia Stock Exchange in the 2019-2022 period. In this research, data is used using annual financial report data obtained from the site www.idx.com. By using a purposive sampling technique, 13 companies were obtained which were used as the final sample in this research. The analytical method used in this research uses the Multiple Linear Regression Analysis method. This research shows that deferred tax assets have a positive and significant effect on earnings management. This can be seen from the partial test that has been carried out where Tcount > Ttable (2.367 > 1.66088) with a significance of 0.020 < 0.05 and deferred tax expense has a positive and significant effect on earnings management. This can be seen from the spatial test that has been carried out where Tcount > Ttable (8.616 > 1.66088) with a significance of 0.000 < 0.05. The coefficient of determination of the independent variables deferred tax assets and deferred tax expense on the dependent variable earnings management is 51.8%.
PENGARUH NET PROFIT MARGIN, PROFIT GROWTH DAN WORKING CAPITAL TURNOVER TERHADAP HARGA SAHAM PADA PERUSAHAAN OTOMOTIF DAN KOMPONENNYA YANG TERDAFTAR DI BEI PERIODE 2020-2022 Purba, Imelda Rimenda; Mahendra, A.; Shalini, Witya
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 1 Tahun 2024
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v10i1.3521

Abstract

The aim of this research is to obtain empirical evidence of the influence of the variables Net Profit Margin (NPM), Profit Growth, and Working Capital Turnover (WCT) on stock prices in automotive companies and their components in the 2020-2022 period. This type of research is quantitative research. The data used in this research is secondary data. The population in this study includes all automotive companies and their components listed on the IDX in the 2020-2022 period. The sample in this study was 13 companies that met the criteria. The sampling technique in this research used purposive sampling. The data analysis used to test the hypothesis is multiple regression with a significance level of 5% and using SPSS version 23 tools. The results of this study show that the variables Net Profit Margin (NPM), Profit Growth, and Working Capital Turnover (WCT) have a partial influence to Stock Prices. Net Profit Margin (NPM), Profit Growth, and Working Capital Turnover (WCT) simultaneously influence stock prices.

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