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INDONESIA
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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PERANCANGAN SISTEM INFORMASI AKUNTANSI GUNA MENINGKATAN EFISIENSI DAN EFEKTIVITAS OPERASIONAL PERUSAHAAN Arazy, Dito Rozaqi; Ismawanto, Totok; Yusrina, Yasmin Zulfati; Kusumawati, Ratna Dewi
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.13937831

Abstract

To remain competitive in the industry, shipping companies must have an accounting information system that can be accessed quickly for their customers. The aim of this research is to find out how PT. Agung Sukowati Expedisi implements an accounting information system for the income, expenditure and general ledger cycles. This descriptive qualitative research uses case studies. Data was collected through direct observation, interviews and documentation. Data analysis uses matching, explanation and time series analysis. The research results will help partners assess how effective and efficient the company's accounting information system is. The product intended as an invention or innovation is an accounting information system that includes income and expenditure cycles as well as general ledgers and reports. The aim is to increase business productivity. This study will add to previous research on Accounting Information Systems. PT. Agung Sukowati Expedition provides goods delivery services. In order to compete with existing competitor companies, these companies must develop new services. The integration of an Accounting Information System in an organization will increase productivity and operational efficiency. In addition, with the existence of an Accounting Information System, organizations can create policies that are based on the actual problems faced by the organization, which are more targeted. Keywords: Accounting Information Systems, Expenditure Cycle, Reporting Cycle, Revenue Cycle
DAYA TARIK INVESTOR MEMODERASI HUBUNGAN GROWTH OPTION DAN STRATEGI BERSAING DENGAN KINERJA KEBERLANJUTAN (Studi Empiris Pada Perusahaan yang Terdaftar Index Kompas 100 Periode 2019 - 2023) Rosana, Andri Murti; Holiawati; Ruhiyat, Endang
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15546308

Abstract

The purpose of this study is to test and analyze Investor Attractiveness Moderates the Relationship between Growth Option and Competitive Strategy with Sustainability Performance in companies listed on the Kompas 100 Index for the period 2019-2023. This study uses observational data from 100 companies and a sample of 35 companies from the Kompas 100 Index listed on the Indonesia Stock Exchange from 2019 to 2023. The data used are secondary data in the form of financial reports and sustainability reports of sample companies. Hypothesis testing is carried out using a panel data linear regression model and moderating regression analysis with Eviews 12 software. The results of this study indicate that Growth Option does not have a negative effect on Sustainability Performance, Competitive Strategy has an effect on Sustainability Performance, Investor Attractiveness does not moderate the relationship between Growth Option and Sustainability Performance. Investor Attractiveness does not moderate the relationship between Competitive Strategy and Sustainability Performance. This finding indicates that although investor attractiveness can reflect market perceptions of a company's potential, this factor has not been able to strengthen the influence of internal variables such as growth options and competitive strategies on sustainability performance. This is due to the dominance of short-term profit motives among Indonesian capital market investors, who have not fully integrated sustainability aspects into the investment decision-making process. Therefore, companies need to show investors the importance of developing adaptive and sustainable strategies, which not only provide short-term but also long-term financial benefits for investors, and not only prioritize financial benefits, but are more complete by integrating social and environmental aspects. This study provides an important contribution to the development of sustainability management literature and corporate strategy, especially in the context of the Indonesian capital market. Keywords: Investor Attraction, Growth Options, Competitive Strategy, Sustainability Performance
SEJARAH GCG DI INDONESIA (1998-2023): MEMBANGUN KEPATUHAN DAN KESADARAN PERUSAHAAN Purwanto, Dwi; Herlina, Fitria; Saputri, Alzulin Olvica; Nursyamsu, Uus; Holiawati
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15430282

Abstract

This study aims to analyze the development of Good Corporate Governance (GCG) in Indonesia during the 1998–2023 period, particularly in relation to corporate compliance and awareness in implementing GCG principles. The research adopts a descriptive approach using the Foucauldian method and relies on secondary data consisting of documents and official statements. The development of GCG in Indonesia is categorized into two main periods following major economic crises. The first is the Asian Financial Crisis in 1998, and the second is the Global Financial Crisis in 2008. Despite ongoing efforts, challenges remain in the implementation of GCG in Indonesia. One notable issue is the financial scandal involving Jiwasraya in 2018, which was attributed to poor GCG practices and weak oversight by the Financial Services Authority (OJK). This scandal reflects a broader problem of inadequate corporate compliance and low awareness of the importance of GCG in preventing fraud within companies. The study concludes that the development of GCG in Indonesia has shown progress, particularly in terms of regulatory frameworks. Quantitatively, from 1998 to 2023, more than 15 major policies and regulations have been issued to strengthen GCG implementation. Key regulations explicitly discussed in this article include the General Guidelines for GCG (KNKG 2001, 2006, 2021), the Minister of State-Owned Enterprises Regulation No. PER-01/MBU/2011, which was later revised to PER-09/MBU/2012 and subsequently replaced by PER-2/MBU/03/2023. In addition, several regulations from the Financial Services Authority (OJK) are highlighted, such as POJK No. 21/POJK.04/2015, POJK No. 17/2023, and POJK No. 73/POJK.05/2016, which was later amended by POJK No. 43/POJK.05/2019. Keywords: Good Corporate Governance, Kepatuhan dan Kesadaran Perusahaan, Regulasi GCG
FRAUD TRIANGLE PADA PEMERINTAH PROVINSI DI INDONESIA Wulandari, Desi; Oktarida, Anggeraini; Aprianti, Siska
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15322182

Abstract

This study was conducted to analyze the effect of pressure, opportunity, and rationalization factors, each of which is measured using the independent variables of regional autonomy, audit opinion, and employee expenditure ratio on fraud in provincial governments in Indonesia. The research data is secondary data derived from the Audit Report (LHP) on the Provincial Government Financial Report (LKPD) and the District Court's decision in 2018-2022. The research population includes 38 provinces in Indonesia with a total unit of analysis (sample) determined as much as 154 data through purposive sampling technique. The data were collected using documentation techniques which were then analyzed through panel data regression using the EViews 12 application. This study found that regional autonomy has a positive effect on fraud. Employee expenditure ratiohas a negative effect on fraud. Meanwhile, audit opinion does not affect fraud. This study provides information that local governments should be able to tighten internal supervision in line with the implementation of regional autonomy and be aware of various actions that can become pressure, opportunities, and rationalizations to commit fraud. Keywords: Fraud, Regional Autonomy, Audit Opinion, Employee Expenditure Ratio
ANALISIS PENERAPAN PERHITUNGAN PPH 21 ORANG PRIBADI SEBELUM DAN SESUDAH PENERAPAN PP 58 DAN PMK 168 TAHUN 2023 PADA CV MUDA RIA Astuti, Indriani Indah; Satriawan, Indra; Mayasari, Riana
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15546323

Abstract

The latest tax regulations adaptation in Indonesia, namely Government Regulation Number 58 of 2023 and Regulation of the Minister of Finance Number 168 of 2023 still have challenges. One of the companies that has not implemented this latest regulation is CV Muda Ria. A case study was conducted on CV Muda Ria to test the implementation of Government Regulation Number 58 of 2023 and Regulation of the Minister of Finance Number 168 of 2023. The research methodology used is descriptive qualitative, with data collection through of company documents, tax regulations, as well as interviews with CV Muda Ria management. Mathematical data analysis using formulas and calculations in accordance with Regulation of the Minister of Finance Number 168 of 2023 using Microsoft Excel. The results of the research shows that there is no difference in a case study of employee A of CV Muda Ria, before and after adaptations of Government Regulation Number 58 of 2023 and Regulation of the Minister of Finance Number 168 of 2023, payable income tax is NIHIL. Even though payable tax income is NIHIL, CV Muda Ria still has an obligation to calculate and report income tax in accordance with the latest regulations. Therefore, CV Muda Ria is highly recommended to adopt this new regulation for accurate calculation of Income Tax. Keywords: Calculation of Income Tax Article 21, Government Regulation 58 of 2023, Minister of Finance Regulation 168 of 2023
ANALISIS IMPLEMENTASI PENGGUNAAN UANG PERSEDIAAN MELALUI KKP DALAM PELAKSANAAN BELANJA PEMERINTAH Ananda Arsyad, Nur Dhea; Tuli, Hartati; Aqmal, Ikhlas Ul
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15322194

Abstract

This study analyzes the implementation of the use of Petty Cash (Uang Persediaan/UP) through the Government Credit Card (Kartu Kredit Pemerintah/KKP) in government expenditure at the Regional Office of the Directorate General of Treasury (Kanwil DJPb) in Gorontalo. The main issues examined include the effectiveness, efficiency, and challenges in adopting KKP as a payment instrument for government operational expenses. This study aims to evaluate how KKP usage enhances transparency, accountability, and state financial management. A qualitative approach with a case study method was employed, involving interviews, observations, and document analysis. The findings indicate that KKP implementation benefits transaction speed and reduces cash management risks. However, challenges remain, such as limited user understanding, resistance to change, and inadequate supporting infrastructure in certain areas. These findings provide recommendations for the government to improve KKP policy effectiveness for optimizing in Kanwil DJPb for state expenditure management. Keywords: Petty Cash, Government Credit Card, Government Expenditure, Effectiveness, Accountability
ANALISIS RISIKO KEBANGKRUTAN PT SRITEX TBK DENGAN MODEL ALTMAN & GROVER Erlina; Paramita, Annisa; Ruth, Eugenia; Leksono, Ferosiana; Nofryanti
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15322214

Abstract

This study investigates the impact of financial distress on the bankruptcy status of PT Sri Rejeki Isman Tbk (Sritex) using the Altman Z-Score and Grover methods, based on financial statement analysis from 2018 to 2023. Financial distress is a financial condition that serves as an early indicator of potential bankruptcy if not effectively managed. The Altman Z-Score and Grover models are employed as predictive tools to assess bankruptcy risk based on key financial ratios. The analysis results indicate that PT Sritex has shifted from the grey zone to financial distress since 2021, marked by declining liquidity, profitability, and increasing liabilities. The Altman Z-Score method reveals that the company has been in financial distress since 2021, with Z-Scores falling below the critical threshold of 1.81. Meanwhile, the Grover model also suggests a high bankruptcy risk since 2021, with negative scores worsening in subsequent years. This study confirms that both bankruptcy prediction models can serve as early warning tools for management, investors, and stakeholders in identifying potential financial crises. These findings contribute to strategic decision-making to mitigate bankruptcy risks and enhance the company's financial stability. Keywords: Bankruptcy, Altman Z-Score, Grover.
LEVERAGE, LIKUIDITAS, DAN PERTUMBUHAN ASET SEBAGAI FAKTOR PENENTU PROFITABILITAS PERUSAHAAN Kamil, Bilqis Ratulia; Kinasih, Hayu Wikan
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15430098

Abstract

This study aims to identify the effect of leverage, liquidity, and asset growth on profitability. This study focuses on consumer cyclicals and non-cyclicals sector companies listed on the Indonesia Stock Exchange in 2020-2023. In this study, leverage is calculated using the Debt to Equity Ratio, liquidity is calculated using the Current Ratio, and asset growth is calculated using Growth Asset. While profitability is proxied using Return of Equity. The type of data used is quantitative data obtained from secondary sources, namely in the form of annual reports. This study uses a purposive sampling method, with 63 data as the number of samples. Data analysis techniques applied in this study is multiple linier regression analysis. The results of this study state that leverage (DER) has a significant positive effect on profitability (ROE), liquidity (CR) has a significant positive effect on profitability (ROE), and asset growth (GA) has a significant positive effect on profitability (ROE). Keywords: leverage; liquidity; asset growth; profitability.
MENILAI KINERJA KEUANGAN PT BANK SYARIAH INDONESIA TBK DENGAN MENGGUNAKAN METODE COMMON SIZE (PERIODE 2021-2023) Aulia, Donesta Nova; Arisandy, Yosy; Makmur
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15430128

Abstract

The purpose of this research is to evaluate PT Bank Syariah Indonesia Tbk's financial results from 2021 to 2023. PT Bank Syariah Indonesia Tbk's annual financial report for the years 2021–2023 served as both the population and the sample for this quantitative descriptive research. The common size approach is used to analyze the secondary data and determine the percentage of each item in comparison to the profit and loss report and balance sheet. According to the study's findings, the bank's financial performance is expected to remain steady in 2021. Liabilities fluctuated in 2022 despite a gain in numerous accounts, including cash and income. Even though a number of asset and liability accounts saw declines in 2023, the bank's earnings increased. Given the bank's capacity to sustain revenue growth over the course of the research, PT Bank Syariah Indonesia Tbk's financial performance may be deemed to be strong overall. This study can serve as a guide for strategic financial policy decisions in the Islamic banking industry and highlights the value of applying common size analysis when assessing financial structure. Keywords: Financial Performance, Common Size, Bank Syariah Indonesia (BSI)
EFFECT OF WORKING CAPITAL, LIQUIDITY ON FINANCIAL PERFORMANCE WITH POLITICAL CONNECTION MODERATION Mardhufa, Hilda Alicia; Alamsyah, Sustari; Zatira, Dhea
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15322228

Abstract

Several companies listed on the Kompas100 Index face challenges in maintaining their profitability levels. Empirical data reveals that several companies included in the Kompas100 Index experienced fluctuations. This study aims to examine how Working Capital and Liquidity affect the financial performance of companies listed on the Indonesia Stock Exchange Kompas100 Index during the 2019-2023 period, as well as the moderating role of Political Connections. The research sample consisted of 32 companies from 53 populations selected through purposive sampling techniques, secondary data used came from the company's financial statements and were analyzed using the panel data regression method. The results show that working capital and political connections affect financial performance positively and significantly, while liquidity does not affect it significantly. Political connections do not moderate the relationship between working capital and financial performance, but negatively moderate the relationship between liquidity and financial performance. These findings suggest that efficient working capital management and political connections can enhance financial performance, but political ties may weaken the impact of liquidity, requiring firms to carefully consider the role of political connections in their financial strategies. Keywords: Financial Performance, Working Capital, Liquidity, Political Connection.

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