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INDONESIA
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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ANALISIS FAKTOR- FAKTOR YANG MEMPENGARUHI KINERJA APARAT PENGAWAS INTERNAL PEMERINTAH DENGAN STRES KERJASEBAGAI VARIABEL MODERATING PADA INSPEKTORAT KABUPATEN HUMBANG HASUNDUTAN Naibaho, Pani Romauli Elisabet; Maksum, Azhar
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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Abstract

This research aims to analyzing factors affecting performance of the APIP (Government Internal Supervisory Apparatus) at the Humbang Hasundutan Regency, using workplace stress as a moderating variable. The causal research which aims to identify the influence of independent variables on the dependent variable by analyzing and processing data in the form of numbers. The sample in this research was the Government Internal Supervisory Apparatus (APIP) of Humbang Hasundutan Regency, numbering 54 people. The results in this study show that the competency (Variable X1) has a positive and significant effect on the APIP performance (Variable Y). The results in this study show that the motivation variable as educational background as X3 has a positive and significant effect on the APIP performance variable Y. The results in this study show that the independence variable as between competency (Variables X1), motivation (variable X2), educational background (Variable X3), independence (variable X4), with APIP performance (Variable Z) at the Inspectorate of Humbang Hasundutan Regency.
PENGARUH PERUBAHAN PERATURAN PAJAK PERTAMBAHAN NILAI (PPN) DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (STUDI: AEON MALL BSD) Ruenli, Evangeline Davina; Trisnawati, Estralita
Jurnal Riset Akuntansi & Keuangan Vol 11 No. 1 Tahun 2025
Publisher : UNIKA Santo Thomas

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Abstract

Taxes are mandatory contributions paid by citizens to the government that are used to finance various public needs and state development. A good tax system can create economic stability, reduce social inequality, and support infrastructure development and public services. Tax is an important instrument in state financing and development. The main purpose of this research is to examine the effect of understanding changes in VAT regulations and tax socialization on taxpayer compliance. This study uses primary data in the form of numbers and will be analyzed using statistics with the aim of testing the hypothesis. The population of this study were 106 non-food and beverages tenants at AEON Mall BSD City. The cluster sampling method was used by distributing questionnaires offline to AEON Mall BSD City which were then analyzed using SPSS 29.0 for windows. The distribution process was carried out offline using questionnaire paper on September 28, 2024. The results of this study indicate that understanding changes in VAT regulations and tax socialization have a positive significant influence on taxpayer compliance
ANALISIS EMPIRIS PENGHINDARAN PAJAK DI PERGURUAN TINGGI Nurhalisa, Icha; Machdar, Nera Marinda
Jurnal Riset Akuntansi & Keuangan Vol 11 No. 1 Tahun 2025
Publisher : UNIKA Santo Thomas

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Abstract

Taxes are a source of state income which is used to finance government spending and national development, so taxes have an important role in the development of the Indonesian economy. But taxpayers always want to pay as little tax as possible, whereas for the government taxes are the main source of national income, so Tax Avoidance occurs. This research aims to examine the influence of Love of Money, Religiosity and Gender on Tax Avoidance. The method in this research uses a literature review, namely research that finds theories and analyzes them. This research found that: 1) Love of Money influences Tax Avoidance; 2) Religiosity influences Tax Avoidance and; 3) Gender influences Tax Avoidance
ANALISIS PENERAPAN METODE CAPITAL ASSET PRICING MODEL (CAPM) DALAM PENGAMBILAN KEPUTUSAN INVESTASI PADA SAHAM SUB SEKTOR FOOD AND BEVERAGE PERIODE 2019-2023 Yusri, Amrina; Dewi, Anita Kusuma; Pentiana, Destia
Jurnal Riset Akuntansi & Keuangan Vol 11 No. 1 Tahun 2025
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Abstract

PENGARUH PENGUNGKAPAN EMISI GAS RUMAH KACA TERHADAP NILAI PERUSAHAAN DENGAN STEM CEO SEBAGAI VARIABEL MODERASI Tantri, Margaret Retno; Kusumaningtias, Rohmawati; Muthohhari, Abdullah Hanif
Jurnal Riset Akuntansi & Keuangan Vol 11 No. 1 Tahun 2025
Publisher : UNIKA Santo Thomas

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Abstract

This article aims to analyze the effect of greenhouse gas (GHG) emissions disclosure on firm value in Indonesia's energy sector, considering the CEO's educational background in STEM as a moderating variable. The phenomenon that triggered this research is the increasing attention to the environmental impact of companies, especially in the energy sector which is the second largest contributor to emissions in Indonesia. The method used in this study is regression analysis with data from annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange. The findings show that GHG emissions disclosure has a negative and significant relationship with firm value measured using Tobin's Q ratio. In addition, the CEO's STEM background does not show a significant moderating influence on the relationship. The implications of this study emphasize the importance of transparency in emissions disclosure and the need for more effective strategies in environmental management to increase firm value, as well as provide insights for decision makers within companies to consider STEM-based leadership in the management of environmental issues.
PENGARUH TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH PADA OPD KOTA SURABAYA Sari, Octavia Dwi Sagita; Hidayat, M. Taufiq
Jurnal Riset Akuntansi & Keuangan Vol 11 No. 1 Tahun 2025
Publisher : UNIKA Santo Thomas

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Abstract

This study aims to determine the effect of Transparency of Regional Financial Management and Internal Control System on Accountability of Government Agency Performance in Regional Apparatus Organization (OPD) of Surabaya City. This study uses quantitative methods. This study uses primary data by distributing 85 questionnaires to respondents in 17 Surabaya City Offices, but only 72 questionnaires were returned by respondents. The data analysis technique uses descriptive statistical analysis with SPSS test tools. The results of this study indicate that the variable Transparency of Regional Financial Management affects Accountability of Government Agency Performance and Internal Control System affects Accountability of Government Agency Performance. Transparency of Regional Financial Management and Internal Control System simultaneously affect Accountability of Government Agency Performance.
ANALISIS PERUBAHAN KEBIJAKAN DAN DAMPAKNYA TERHADAP TARIF PPN 11% Sitanggang, Klose Margaret Oktavia; Kiranan, Nanda Wahyu Indah
Jurnal Riset Akuntansi & Keuangan Vol 11 No. 1 Tahun 2025
Publisher : UNIKA Santo Thomas

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Abstract

The study aims to analyze the policy taken by the government regarding the change in value-added tax rate of 11% and the impact of the policy on society and companies. The qualitative method used to collect data is a literature study, with data sources obtained from secondary sources. The application used is “Publish or Perish” which aims to access relevant journals from Google Scholar with search settings covering the period 2022-2024, with a maximum limit of 100 journals searched. The keywords used in the search were “Value Added Tax”, “COGS Law”, and “11% VAT Rate”. The results found that one of the policies carried out by the government in order to increase state revenue was to increase the value added tax rate to 11%. The policy was carried out because in previous years the government budget had experienced greater expenditure than income or what is commonly called a budget deficit. In addition, the Covid-19 that occurred in Indonesia also worsened state revenues. With the increase in the value-added tax rate, it is able to increase state revenue. However, the increase made the price of basic goods soar, causing inflation to occur.
PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA KOMISI PEMILIHAN UMUM (KPU) DI PROVINSI SUMATERA UTARA Padang, Novi Natalia; Padang, Wendi Suprapto; Gultom, Lamtiur Lidia
Jurnal Riset Akuntansi & Keuangan Vol 11 No. 1 Tahun 2025
Publisher : UNIKA Santo Thomas

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Abstract

This study aims to determine and analyze how accountability and transparency affect the quality of financial reports at the General Election Commission in North Sumatra. The population used in this study is the KPU in North Sumatra. The data analysis technique used in the study is by using PLS-SEM for quantitative analysis. The results of this study indicate that transparency and accountability have a positive and significant effect on the quality of financial reports.
ANALISIS PENERAPAN GOOD GOVERNANCE PADA ALOKASI DANA DESA DI DESA HUTAPAUNG KECAMATAN POLLUNG KABUPATEN HUMBANG HASUNDUTAN Lumban Gaol, Rey Fantri; Purba, Imelda Rimenda
Jurnal Riset Akuntansi & Keuangan Vol 11 No. 1 Tahun 2025
Publisher : UNIKA Santo Thomas

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This study aims to find out whether the implementation of good governance in the Village Fund Allocation in Hutapaung Village, Pollung District, Humbang Hasundutan Regency in 2021-2023 has been carried out in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018. The population of this study is the Village Revenue and Expenditure Budget Realization Report in Hutapaung Village, Pollung District, Humbang Hasundutan Regency. The sample of this study is the Village Revenue and Expenditure Budget Realization Report in Hutapaung Village, Pollung District, Humbang Hasundutan Regency for 2021-2023. The research methods used were documentation, interviews, and questionnaires. The data analysis technique used is a descriptive data analysis technique. The results of this study show that the implementation of Good Governance in Village Fund Allocation in Hutapaung Village, Pollung District, Humbang Hasundutan Regency in 2021-2023 is not optimal. Because in the principle of transparency, it is still difficult for the public to obtain information related to the report on the realization of the implementation of the Village Fund Allocation. In principle, participation does not involve the community directly during the planning of the management of the Village Fund Allocation. The suggestions that can be given are the need to provide information media that is easily accessible to the community related to the report on the realization of the implementation of the APBDes, involving the village community during the planning of the management of the Village Fund Allocation so that there is an opportunity for ideas from the community, and managing the Village Fund Allocation in accordance with Permendagri Number 20 of 2018.
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA MODAL PADA PEMERINTAH KABUPATEN/KOTA PROVINSI SUMATERA SELATAN PERIODE 2017-2021 Manurung, Seprita Siska; Sembiring, Sabeth; Parhusip, Poltak
Jurnal Riset Akuntansi & Keuangan Vol 11 No. 1 Tahun 2025
Publisher : UNIKA Santo Thomas

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This study aims to determine the effect of Regional Original Income and General Allocation Funds on Capital Expenditures in the Regencies/Cities Government of South Sumatra Province for a period 2017-2021. The sample of this study is the entire population consisting of 17 districts/cities with a 5 year study period. The research method used is quantitative using secondary data sourced from the APBD Realization Report obtained from the website of the Directorate General of Fiscal Balance of the Republic of Indonesia. The analysis technique used is descriptive statistical analysis then classical assumption testing and finally hypothesis testing. Partially it shows that Regional Original Income has a positive and significant effect on Capital Expenditure. The General Allocation Funds have no effect on Capital Expenditure. Simultaneous it shows that Local Own Revenue and General Allocation Fund have a positive and significant effect on Capital Expenditure.

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