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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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DETERMINAN AKUNTABILITAS KINERJA ORGANISASI PERANGKAT DAERAH KOTA PALEMBANG Prameswari, Fathia Andina; Rachma Sari, Kartika; Sarikadarwati
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.13937817

Abstract

The purpose of the study was to determine organizational commitment, human resource capabilities, budget appraisal and budget target clarity affect the performance accountability of Regional Organizations (OPD) in Palembang City in 2024, totaling 32 OPDs. This study uses saturated sampling sample collection techniques. Data analysis using multiple linear regression using raw data and data hypothesis testing tools with Statistical Products and Services Solutions (SPSS) software version 26. The results of several hypothesis tests show that the variables that have a positive and significant influence on OPD performance accountability in Palembang City are: organizational commitment, human resource capabilities, and clarity of budget targets. The results of hypothesis testing in this study are simultaneously similar. The conclusion of this study shows that organizational commitment, human resource capabilities, and clarity of budget objectives together have a significant and positive influence on OPD performance accountability in Palembang City. Keywords: Organizational Commitment, Human Resources Competency, Clarity of Budget Targets.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PEMERINTAH PROVINSI DI PULAU SUMATERA Azhara, Kamilah; Rachma Sari, Kartika; Indriasari, Desi
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.13937839

Abstract

The purpose of this study was to determine the effect of audit findings, the level of regional financial dependence, and the size of the local government on the audit delay of the provincial government on the island of Sumatra. The population in this study were all provinces on the island of Sumatra. The data collection technique uses a saturated sample where all members of the population are sampled. This study uses multiple regression analysis with SPSS version 29. The results revealed that Audit Findings and the Level of Regional Financial Dependence had a negative effect on Audit Delay. Meanwhile, Local Government Size has no effect on Audit Delay. The Adjusted R2 value of 0.137 means that Audit Findings, Regional Financial Dependency Level, and Local Government Size have an effect of 13.7% on Audit Delay with other factors not covered in this study amounting to the remaining 86.3%. The results of the study can provide implications that the Provincial government on the island of Sumatra must be more timely in preparing financial reports so that Audit Delay can be minimized. Keywords: Audit Delay, Audit Findings, Level of Local Financial Dependency, and Local Government
PENGARUH FISCAL STRESS DAN SILPA PADA PENYERAPAN ANGGARAN PADA PEMERINTAH DAERAH DI PROVINSI SUMATERA SELATAN Elpana, Methasa Cindy; 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.13968352

Abstract

The purpose of this study is to analyze what factors affect Budget Absorption in South Sumatra Province. The independent variables in this study are Fiscal Stress and Budget Calculation Surplus while the dependent variable is Budget Absorption. This study involved all districts / cities in South Sumatra province, namely 17 districts / cities, with saturated sampling criteria. Secondary data used in this study were obtained from the Supreme Audit Agency of the Republic of Indonesia for 5 years. This study uses multiple regression analysis to analyze the data. The results in this study indicate that Fiscal Stress and Budget Calculation Surplus have a significant effect on Budget Absorption in South Sumatra Province in 2018-2022 Government budget absorption in South Sumatra province is influenced by the variables of Fiscal Stress and Budget Calculation Surplus, along with the results of data processing with the IBM SPSS statistical program that has been analyzed. Keywords: Fiscal Stress, Budget Surplus and Budget Absorption
KORELASI GREEN INOVATION, CARBON EMISSION DISCLOSURE, ECO-EFFICIENCY: IMPLIKASI NILAI PERUSAHAAN Siregar, Nolita Yeni; Yolanudin, Riska Nanda; Meiliana, Reva; Ramadhaniyah, Rieka
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.13968301

Abstract

This study aims to empirically examine whether green innovation, carbon emission disclosure, and eco-efficiency affect firm value. The study covers the period from 2020 to 2022, with a sample of 21 energy companies listed on the Indonesia Stock Exchange (IDX). The data used in this research is secondary data, and the sample was selected using purposive sampling based on specific criteria, resulting in 63 samples. The analysis techniques applied include descriptive statistical analysis and multiple regression analysis, using Eviews version 12. The hypothesis testing results indicate that green innovation and carbon emission disclosure have no effect on firm value, while eco-efficiency has a significant effect on firm value..Keywords: Green Innovation ,Carbon Emission Disclosure, Eco-efficiency, and firm value
PENGARUH TINGKAT NPL TERHADAP PERFORMA PERUSAHAAN PERBANKAN Sari, Rafika; Pebriani, Reny Aziatul
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.13937822

Abstract

This research aims to examine the relationship or correlation that exists between the level of non-performing loans and the financial performance of banking companies. The research objects are state-owned banks, namely Mandiri Bank, Indonesian State Bank, State Savings Bank, Indonesian Sharia Bank, Indonesian People's Bank for the last 8 years, namely 2016-2023. The research results are based on a simple regression test with a significance of 0.048. The Non Performing Loan (NPL) variable has a significant negative effect on company performance which is calculated using return on assets. Based on the results it can be seen that Non Performing Loans affect banking performance, therefore companies must maintain and maintain their NPL so that performance can improve the financial performance of banking companies. Keywords: Correlation, Non Performing Loans, Performance, Banking
DETERMINAN KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH DAERAH KOTA PALEMBANG Febi Karisma Putri, Febi Karisma Putri; Maria, Maria; Amri, Darul
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.13937614

Abstract

The quality of the Palembang City government’s financial reports is the focus of this research, which seeks to answerquestions about the relationship between fixed asset asministration, internal control systems, and good governance. This research uses saturated samples as a sampling stategy. Using Statisticaal Product and service Solutions (SPSS) software version 26, this research uses a multiple linear regression analysis approach to examine primary data collected through questionnaires. The test results in this research found that the factors that influence the quality of financial reports consist of fixed asset administration, internal control systems, and good governance which contribute to better government financial reporting. The findings show that fixed asset administration, internal control systems, and good governance all contribute to higher quality government financial repost, with an impact size of 87,2%.Keywords: Quality of Government Financial Reports
PENGARUH ETIKA AUDITOR DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT APIP PADA INSPEKTORAT PROVINSI SUMATERA SELATAN Pramatitoadi, Muhammad Robby; Dewata, Evada; Mubarok, M Husni
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.13937579

Abstract

The purpose of this study is to determine the Auditor Ethics and Budget Time Pressure on the Quality of APIP Audits at the Inspectorate of South Sumatra Province. Probability sampling is used in the sample collection technique. The population is all employees of the Inspectorate of South Sumatra Province and the number of samples is 39 people. This type of quantitative research uses primary data. The analysis technique of this study uses multiple regression analysis. This study uses SPSS Version 25 software testing tools. The results of the study indicate that: Auditor Ethics have a positive and significant influence on audit quality with a threshold of 0.000 <0.05 and tcount> ttable (6.118> 2.030). Budget Time Pressure has a positive effect on audit quality with a threshold> ttable (2.553> 2.030) and a significance level of 0.015 <0.05. The contribution of this study is the variable Auditor Ethics and Budget Time Pressure at the Inspectorate of South Sumatra Province Keywords: Audit Quality, Auditor Ethics, Budget Time Pressure
KINERJA KEUANGAN PEMERINTAH DKI JAKARTA DAN JAWA BARAT: DAMPAK PANDEMI COVID19 Desri yanto; Kusumawardani, Media
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.13968270

Abstract

The aim of this research is to determine the financial performance of the DKI Jakarta and West Java regional governments before the pandemic, during and after Covid-19 in the time period 2018 to 2022. This research is a quantitative descriptive study by analyzing regional financial performance based on regional financial reports produced by the DKI Jakarta regional government and West Java. The research results show that the financial ratios of the DKI Jakarta regional government are very good in the Regional Financial Independence Ratio, Degree of Decentralization, Regional Tax Effectiveness Ratio and Regional Financial Dependency Ratio. For the West Java regional government, the financial ratios are good. This can be seen in the Ratio of Operational Expenditures to Total Expenditures, Regional Financial Independence Ratio, Degree of Decentralization, Regional Tax Effectiveness Ratio, Ratio, but the Regional Financial Dependency ratio is at a High ratio indicator.Keywords: Regional Government, Covid19, Financial Performance
The PENGARUH RISIKO BISNIS, PROFITABILITAS DAN LIKUIDITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN FARMASI DI BURSA EFEK INDONESIA Astuti, Indriani Indah; Purnamasari, 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.13958902

Abstract

This study was conducted to examine the effect of business risk, profitability and liquidity on capital structure at pharmaceutical companies in BEI. The purpose of this study is to determine and analyze the presence or absence of the influence of business risk, profitability and liquidity to the capital structure of pharmaceutical companies listed on the Indonesia Stock Exchange in 2019 to 2023. The total sample of this study is 10 companies determined through purposive sampling. The data analysis uses panel data regression that was previously tested to determine the effect in the panel regression estimation model. Based on the results of the classical assumption test, the research data has met the conditions in the use of panel data regression. Model is estimated using Fixed Effect Model (FEM). The results show that business risk, profitability and liquidity significantly affect the capital structure. Business risk has no effect on capital structure, profitability has significant negative effect the capital structure, and liquidity has significant positive effect on capital structure. Keywords: Business Risk, Profitability, Liquidity, Capital Structure
ANALISIS FUNGSI DOMPET DIGITAL TERHADAP PENINGKATKAN KINERJA KEUANGAN UMKM JUMPUTAN PALEMBANG Djumrianti, Desloehal
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.13937585

Abstract

The purpose of this study is to analyse the function of digital wallets on improving the financial performance of Palembang Jumputan MSMEs. A total of 33 Palembang Jumputan MSMEs were the object of this study. Data collection techniques were conducted by semi-structured interviews with key informants or Palembang Jumputan sellers. This research is qualitative descriptive using a case study approach. The study results show that the function of digital wallets can support the improvement of the financial performance of Palembang jumputan MSMEs, this can be seen from the capital adequacy ratio, liquidity ratio and good profitability ratio. This research is expected to be useful for other MSMEs in using digital wallets. Keywords: digital wallets, MSMEs of Jumputan Palembang, financial performance

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