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Jurnal Riset Terapan Akuntansi
Published by Politeknik Negeri Sriwijaya
ISSN : 2579969X     EISSN : 26227940     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Terapan Akuntansi (JRTA) merupakan jurnal yang berisi tentang hasil riset dan penelitian dalam bidang akuntansi. Terbit pertama kali pada bulan Januari 2017 dan terbit dua kali setahun yaitu untuk periode Januari – Juni dan periode Juli – Desember, dengan ISSN: 2579-969X.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 243 Documents
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FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAHAN KABUPATEN OKI Dona, Dwi Zarima; Sari, Kartika Rachma; Armaini, Rosy
Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13958987

Abstract

This study aims to empirically determine the influence of the implementation of government accounting standards, internal control systems, utilization of information technology, and human resource competence on the quality of financial reporting. The type of data used in this study is quantitative data obtained through questionnaires. The population in this study consists of Regional Apparatus Organizations (OPD) with a sampling method using saturated sampling. Data analysis was conducted using SPSS version 26. The statistical method used in this study is multiple linear regression. The results indicate that the implementation of government accounting standards, internal control systems, utilization of information technology, and human resource competence partially have a positive and significant impact on the quality of financial reporting of the Ogan Komering Ilir Regency Government. The implementation of government accounting standards, internal control systems, utilization of information technology, and human resource competence simultaneously also have a positive and significant impact on the quality of financial reporting of the Ogan Komering Ilir Regency Government.Keywords: Financial Reporting, SAP, SPI, PTI, Human Resource Competence
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA PALEMBANG Putri amelia, Dhea; Hartati, Sukmini; Armaini, Rosy
Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13937611

Abstract

The research discussed aims to identify the impact of tax socialization, tax sanctions, and the quality of public services on motor vehicle taxpayer compliance in the city of Palembang. This research uses quantitative methods, namely the nature of the assessment discussed. This research study consisted of a population of 1,261,128 people, who were then selected from a sample of 100 individuals by applying the Accidental Sampling technique. The information needed is primary data collection, which will be compiled in the questionnaire. The methodology applied to the study discussed is descriptive statistical analysis. The study findings show that 1) Socialization has statistically significant and positive implications for taxpayer compliance. 2) Sanctions have statistically significant and positive implications for taxpayer compliance. 3) Service quality has a substantial and profitable impact on taxpayers. 4) Socialization, penalties and service quality have a significant and statistically positive impact on taxpayer compliance. Keywords: Taxpayer Compliance, Socialization, Sanctions, Service Quality.
PENGARUH THIN CAPITALIZATION, LEVERAGE, DAN LIKUIDITAS TERHADAP TAX AVOIDANCE Swissia, Pebrina; Irawati, Anik; Khoiriyah, Yaumil
Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13968313

Abstract

This research was to determine the effects of Thin capitalization, Leverage, and Liquidity on Tax Avoidance in Non-Cyclical Consumer Companies in Indonesia during the period 2020 to 2021. The method used was quantitative descriptive using SPSS ver 26. The population was non-cyclical consumer companies registered inIndonesian Stock Exchange (BEI) for the 2020-2022 period. Sample selection using purposive sampling resulted in 62 companies as research samples. The research results showed that Thin Capitalization has a significant effect on Tax Avoidance. Meanwhile, Leverage and Liquidity have no significant effect on Tax Avoidance.Keywords: Thin Capitalization, Leverage, Liquidity, Tac Avoidance  
PENGARUH CASH HOLDING, BONUS PLAN, DAN FIRM VALUE TERHADAP INCOME SMOOTHING Samudra, Kelsa Surya; Wulandari, Rosita
Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14015599

Abstract

This research aims to study how cash holding, bonus plan, and firm value affect income smoothing. The independent variables used are cash holding, bonus plan, and firm value. The dependent variable used in the research is income smoothing which is measured by a dummy variable. The research population is non-cyclical consumer sector companies listed on the IDX in 2018-2022. This research uses a sample of 27 companies selected using purposive sampling techniques, with a total of 135 data collected over five years. The analytical method used is logistic regression, and data processing is carried out using Eviews version 12 software. The data used is secondary data in the form of published annual reports. The results of research that has been carried out partially show that the cash holding and bonus plan variables have no effect on income smoothing. However, the firm value variable shows a positive influence on income smoothing. Simultaneously, cash holding, bonus plan, and firm value influence income smoothing.Keywords: bonus plan; cash holding; firm value; income smoothing.
ANALISIS PREDIKSI KEBANGKRUTAN PADA PT FKS FOOD SEJAHTERA TBK PERIODE 2018-2022 Puteri, Adelia; Afrizawati, Afrizawati; Purnama Sari, Keti
Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13937761

Abstract

The purpose of this study was to analyze the prediction of bankruptcy using the Grover and Taffler model at PT FKS Food Sejahtera Tbk for the period 2018-2022. In this research, both models of bankruptcy prediction analysis are measured through the level of accuracy to determine the highest accuracy in the prediction model. Descriptive research method with a quantitative approach and using secondary data in the form of annual financial statements, namely the statement of financial position and income statement from PT FKS Food Sejahtera Tbk for the period 2018-2022. The results of this study indicate that the Grover model is predicted in 2018,2021 and 2022 to experience bankruptcy while 2019-2020 is predicted to be healthy and for the Taffler model in 2018, 2019, 2020 and 2021, PT FKS Food Sejahtera Tbk were predicted to be healthy or not bankrupt. While in 2022 the Taffler model predicts that the condition of the company is in a gray Area or prone to bankruptcy for the company. The accuracy level of Grover bankruptcy prediction analysis model is 40% and Taffler is 80% where Taffler model is the most accurate prediction model in this study. Keywords: Bankruptcy, Grover, Taffler.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERASI Setiawan, Didik; Suripto, Suripto; Rosini, Iin
Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13937629

Abstract

This research aims to find out and analyze whether Corporate Social Responsibility, Intellectual Capital have an effect on company value. With Financial Performance as a Moderating variable. This type of research is associative quantitative research, using secondary data. The data analysis method used is a panel data regression test using Microsoft Excel and Eviews 12 applications. The population in this research is the Jakarta Islamic Index 70 companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Data collection techniques in research. The sampling technique was saturated with the results of 70 research populations becoming 46 companies with an observation period of 5 years, so that 230 data were processed in this research. The research results show that Corporate Social Responsibility influences company value, Intellectual Capital influences company value, Financial Performance Moderates the relationship between Corporate Social Responsibility and company value, Financial Performance Moderates the relationship between Intellectual Capital and company value. Keywords: Company Value, Corporate Social Responsibility, Intellectual Capital, Financial Performance
PENCEGAHAN FRAUD: KOMPENSASI DAN KOMPETENSI SUMBER DAYA MANUSIA Allysa, Mys. Friska; Periansya, Periansya; Sari, Yuliana
Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13937551

Abstract

This research aims to determine the effect of Compensation and Competency on Fraud Prevention through Good Government Governance as an Intervening Variable. The population in this study were 117 employees of the South Sumatra Provincial Inspectorate with a sample selection technique of simple random sampling. This research is a quantitative study using primary data, namely a questionnaire with a research response of 54 employees at the South Sumatra Provincial Inspectorate. Data analysis used multiple linear regression analysis with the help of the SPSS version 2.9 program. The results of this research explain that Compensation has a negative and significant effect on Good Government Governance, Competence has no effect on Good Government Governance, simultaneously compensation and competence have an effect on Good Government Governance, Compensation has no effect on Fraud Prevention, Competence has no effect on Fraud Prevention, indirectly Compensation and Competence affect Fraud Prevention through Good Government Governance as an Intervening Variable. Keywords: Compensation, Competence, Good Government Governance, and Fraud Prevention.
PENGUNGKAPAN PERKEMBANGAN USAHA MIKRO DI KECAMATAN KABILA BONE MELALUI TINJAUAN KONSEP ENTITAS Tuli, Hartati; Mahmud, Muliyani
Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13968307

Abstract

The economic entity concept states that entities (in this case MSMEs) should be considered as independent entities or independent of their owners, but in reality there are still MSME actors in Kabila Bone District who have not implemented this concept. The aim of this research is to determine future business developments through reviewing the entity concept. The method used in this research is descriptive quantitative with the data collection method used is a questionnaire. The results show that micro business actors in Kabila Bone District, Bone Bolango Regency, have understood that the separation between personal and business property is important, but there are also some business actors who do not separate personal and business property so that micro businesses are still not optimal. so the application of the entity concept is also the same. Keywords: Micro Business, Economic Entity Concept, Business Development
CASH HOLDING, UMUR PERUSAHAAN DAN STRATEGI BISNIS SEBAGAI FAKTOR PENDORONG INCOME SMOOTHING Widodo, Wahyudi; Redonoarsi, Rarasasi Ribka; Ardianto, Dedi; Wulandari, Arum; Nofryanti, Nofryanti
Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13937618

Abstract

The importance of profit disclosure becomes one of the reasons why management carries out dysfunctional behaviors, by carrying out income smoothing to overcome conflicts of interest arising between management and stakeholders. One of the motives for the income smoothing is grabbing that intended to minimize fluctuations in profits so that it appears stable. The purpose of this study is to ascertain how cash holding, firm age, and business strategy affect the incentive to engage in income smoothing. The four-year period covered in the study was 2019–2022. All consumer products companies that were listed at the same time on the Indonesia Stock Exchange (BEI) are included in the population. Secondary data from the company's official website and the Indonesian Stock Exchange website were used. The purposive sampling strategy is used in this study. 33 firms were obtained based on the defined parameters. Panel data logistic regression analysis is the analytical technique employed. The findings indicate that while company age has little bearing on income smoothing, cash on hand does. Meanwhile, business strategy, which is proxied by EMP/Sales, MtoB, Market, and PPEINT, though partially shows different results, however, they simultaneously influence on income smoothing practice. Therefore, the three mentioned variables are worthed to become investors’ concerns to keep from bias understanding of financial reporting of an entity. Keywords: Income Smoothing, Cash Holding, Firm Age, Business Strategy
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN GOOD GOVERNANCE (STUDI KASUS OPD KOTA PALEMBANG) Agustina, Dwi; Periansya; Dwitayanti, Yevi
Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13937641

Abstract

This study aims to determine and analyze the effect of government accounting systems and the role of APIP on the implementation of good governance (PGG) with quantitative methods. The population in this study was the Regional Apparatus Organization (OPD) which amounted to 32 OPD (using purposive sampling technique). The data collection technique used a questionnaire with respondents consisting of the head of the office at the Palembang City OPD, the head of the finance subdivision, the finance staff, the head of the planning and program subdivision. Data were analyzed using multiple linear regression techniques using SPPS version 29. Based on the results of the study, it is known that the variables of government accounting systems and the role of APIP partially have a positive and significant effect on the implementation of good governance (PGG). Simultaneously, the government accounting system and the role of APIP have a positive and significant effect on the implementation of good governance (PGG). This study concluded that the government accounting system and the role of APIP (Government Internal Supervisory Apparatus) are very influential in the implementation of good governance in the Palembang City OPD. An effective accounting system helps local governments perform their functions well. APIP also plays an important role in conducting internal supervision, supporting the implementation of the principles of good governance implementation. Overall, both have a significant positive impact on the management of Palembang City Government. Keywords: SAP, Role of APIP, PGG

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