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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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THE EFFECT OF AUDIT FEE, AUDIT TENURE AND FIRM SIZE ON AUDIT QUALITY IN FINANCE SECTOR Yohana, Romaida; Deliana, Deliana; Surianti, Meily; Syahputra, Rizky
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17273020

Abstract

The aim of this study is to analyze the relationship between audit fees, audit tenure, and firm size on audit quality in financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research employs secondary data obtained from the official IDX website. Samples were selected using a purposive sampling method, resulting in 65 firms over five years of observation, producing a total of 325 firm-year observations. Data analysis was conducted through logistic regression with the assistance of SPSS version 25. The results indicate that audit fees and audit tenure have a positive impact on audit quality, while firm size has a negative impact. Keywords: Audit Fee, Audit Tenure, Firm Size, Audit Quality.
PENGARUH FAKTOR GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PERUSAHAAN Nurbaety; Munandar, Agus
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17273044

Abstract

This study evaluates the influence of several factors on the profitability of consumer goods and agricultural industry companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The dependent variable is profitability, while the independent variables include controlling shareholders, foreign ownership, board of directors, size of the independent board of commissioners, and institutional ownership. Profitability is an important indicator of corporate performance, reflecting the ability to generate profit from operations. The study employs a quantitative approach and panel data in the form of annual financial statements accessed through the official IDX website. The sampling technique used is purposive sampling, while the analytical method applied is panel data regression, combining cross-section and time-series data. Data were processed using Stata and SPSS. Stata was used to test the Common Effect Model, Fixed Effect Model, and Random Effect Model, with results indicating the Fixed Effect Model (FEM) as the best fit. SPSS was further used for Normality, Autocorrelation, Heteroscedasticity, Multicollinearity, t-test, F-test, and Coefficient of Determination (R2). The t-test shows that controlling shareholders significantly influence profitability, while foreign ownership, independent commissioners’ size, and institutional ownership have no significant effect. This research provides management and investors with insights for strategic decision-making. Keywords: profitability, foreign ownership, directors.
PERAN HABIT SEBAGAI MEDIATOR PENGARUH KESIAPAN TEKNOLOGI TERHADAP NIAT ADOPSI AI MAHASISWA Saputri, Ulfah Tika; Febrianti, Devi; Firza, Edy; Zulkifli; Rohimah, Sania Isti; Nurhalizah; Putra, M. Dwi
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17430361

Abstract

This study aims to analyze the effect of Technology Readiness (TR) on Intention to Adopt (IA) in completing complex assignments among vocational accounting students, with Habit as a mediating variable. This research employed a quantitative survey method with 500 accounting students from vocational higher education institutions in Palembang City as respondents. The data were analyzed using PLS-SEM. The results show that TR has a positive and significant effect on IA, and Habit also has a positive and significant effect on IA. In addition, Habit is proven to mediate the relationship between TR and IA. These findings highlight that technology readiness and habitual use of technology play an important role in supporting students’ intentions to adopt AI-based technology as a tool for completing complex assignments in the vocational education context. Keywords: Technology Readiness; Habit; and Intention to Adopt.
COMPARATIVE OF EXCISE STAMP PROCUREMENT USING EOQ AND JIT METHODS Purnomo; Amodha, Javas Hasthoka
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17431795

Abstract

This study aims to compare the efficiency of the Economic Order Quantity (EOQ) and Just in Time (JIT) methods in managing the procurement of excise stamps at PR. Bako Gayo, a cigarette factory in Central Aceh. Using a quantitative descriptive approach, data were obtained through documentation from the SAC Online system and analyzed using EOQ and JIT models to calculate optimal order quantity, order frequency, and total inventory cost. The results show that the EOQ method produced a total inventory cost of Rp 259,272.73, while the JIT method resulted in a significantly lower cost of Rp 97,995.88. These findings indicate that JIT provides greater cost efficiency by minimizing order frequency and holding costs while ensuring compliance with excise regulations. The results confirm previous empirical research highlighting the superiority of JIT in optimizing inventory management under inflationary and regulatory constraints. Based on the research findings, it is recommended that PR. Bako Gayo implement the Just in Time (JIT) method as the primary strategy for procuring excise stamps, as it has proven to be more efficient than the EOQ method. The implementation of JIT needs to be supported by strong coordination with suppliers and an integrated digital inventory monitoring system to ensure smooth production and compliance with excise regulations. This study contributes theoretically by extending inventory management analysis to regulated industries and provides practical and policy insights for improving efficiency in the tobacco sector. Keywords: Economic Order Quantity (EOQ), Just in Time (JIT), inventory management, excise stamps, cost efficiency
FAKTOR YANG MEMPENGARUHI MANIPULASI AKRUAL PADA PEMERINTAH PROVINSI DI MASA PANDEMI COVID-19 Yusmita, Neni; Sari, Kartika Rachma; Sandrayati
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17430529

Abstract

This study aims to examine the effect of government size, fiscal distress,fiscal capacity, and budget surplus (SiLPA) on accrual manipulation practices in provincial government financial statements in Indonesia during the COVID-19 pandemic era. This study is a quantitative study using secondary data from 34 provincial governments that were established by 2020 at the latest. Provinces newly established after 2020 are not included in the study sample. The observation period covers the years 2020 to 2022, resulting in a total of 102 observations. Data analysis was performed using multiple linear regression through the EViews 12 software. The research results indicate that partially, government size has a significant negative effect on accrual manipulation, fiscal distress has a significant positive effect, fiscal capacity has a positive but insignificant effect, and SiLPA has a significant negative effect. Simultaneously, all four variables have a significant effect on accrual manipulation in provincial government financial statements during the COVID-19 pandemic. Keywords: Accrual Manipulation, Provincial Government, COVID-19.
DETERMINAN PENCEGAHAN KECURANGAN DALAM ALOKASI DANA DESA Falisa, Devina Dian; Aprianti, Siska; Sarikadarwati
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17443259

Abstract

This study aims to examine the extent to which village apparatus competence, employee morality, internal control systems, and organizational culture influence fraud prevention efforts in the management of village funds in Gunung Megang District, Muara Enim Regency, covering 13 villages in 2025. The sampling was conducted using a saturated sampling technique, while the primary data were collected through questionnaires. Data analysis was performed using multiple linear regression with the assistance of SPSS version 26. The research findings indicate that, partially, village apparatus competence and internal control systems have a significant negative effect on fraud prevention, whereas apparatus morality and organizational culture have a significant positive effect. Simultaneously, these four variables together contribute a significant positive impact of 69.9% toward fraud prevention in the management of village funds. Keywords: prevention of village fund management fraud, the competence of village apparatus, the morality of the apparatus, internal control systems, organizational culture.
PENGARUH DANA PERIMBANGAN TERHADAP TINGKAT KEMANDIRIAN KEUANGAN KABUPATEN/KOTA DI PROVINSI MALUKU Falia, Febby Tri; Masnila, Nelly; Sarikadarwati
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17443394

Abstract

This study was conducted to examine the influence of General Allocation Fund, Special Allocation Fund, and Revenue Sharing Fund on the Level of Financial Independence in local governments in 11 regen-cies/cities in Maluku Province during the 2019-2023 period, with a total of 55 observations. This study used a quantitative approach with multiple linear regression analysis methods and classical assumption tests using the SPSS version 25 program. The results showed that simultaneously DAU, DAK, and DBH significantly influenced the Level of Financial Independence. Partially, DAU had a significant positive effect, DAK had a significant negative effect, while DBH had no significant effect on Financial Independ-ence. This finding strengthens the agency theory in the context of regional financial management, where local governments as agents are expected to be able to manage transfer funds efficiently to increase fiscal independence. The policy implication of this study is the need to optimize the utilization of balancing funds, especially DAK, for productive activities that can encourage an increase in Regional Original In-come (PAD) and reduce fiscal dependence on the central government. Keywords: General Allocation Funds, Special Allocation Funds, Revenue Sharing Funds, Level of Finacial Independence.
DETERMINAN FINANCIAL SUSTAINABILITY PADA PEMERINTAH DAERAH DI KABUPATEN/KOTA PROVINSI SUMATERA SELATAN Putri, Nurhalizah Rahmah; Periansya; Dewata, Evada
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17443291

Abstract

This study was conducted to examine the influence of Regional Debt, Budget Solvency, and Service Solvency on Financial Sustainability in local governments in 17 districts/cities in South Sumatra Province during the period 2015–2023. This study uses secondary data sourced from Regional Government Financial Reports audited by the Supreme Audit Agency (BPK) and other statistical data, with a total of 162 observations. The analysis was conducted through a panel data regression approach with a Fixed Effect Model (FEM) using the EViews 12 application. Data processing shows that Regional Debt has a significant negative effect, indicating that increasing debt actually suppresses the region's ability to maintain fiscal desires. Conversely, Service Solvency has a significant positive effect, indicating that increasing public service capacity strengthens regional fiscal resilience. Meanwhile, Budget Solvency does not show a significant effect on fiscal sustainability. Simultaneously, the three variables provide a significant contribution to Financial Sustainability with high model strength. These findings confirm that controlled debt management, accompanied by increasing public service efficiency, is a key strategy in maintaining the financial desires of local governments in South Sumatra Province. Keywords: Financial Sustainability, Regional Debt, Budgetary Solvency, Service Solvency.
PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP PENGELOLAAN DANA DESA Karunia, Tiara; Maria, Maria; Aryani, Yuli Antina
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17443178

Abstract

The purpose of this study is to examine the influence of accountability and transparency on village fund management in Semende Darat Laut Subdistrict, Muara Enim Regency. The phenomenon of poor quality of village fund management, including cases of alleged budget irregularities, demonstrates the importance of implementing good village governance principles and practices. The study used a quantitative method with a survey of 90 respondents consisting of officials and village leaders from ten villages. SPSS 25 was used for multiple linear regression data analysis. The findings of the study show that accountability significantly improves village fund management, as does transparency. Simultaneously, both variables have a significant positive impact on village fund management. Village officials, acting as agents, are responsible to the community as principals, in accordance with agency theory. Therefore, improving accountability and transparency is crucial in achieving effective, efficient, and accountable village fund management. Keywords: accountability, transparency, village fund management.
PENERAPAN LAPORAN KEUANGAN BERBASIS WEBSITE PADA USAHA JASA MULTIMEDIA LOF VISUAL Wangarry, Andreas Randy; Syaefudin, Fanesa Isalia Minanda; Paendong, Yelly Sjenny; Wagiu, Decire Dumingkan; Pangemanan, Shane Anneke
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17460747

Abstract

The Lof Visual Multimedia Services Business is a type of MSME in the service sector that is very open to making changes to make this business better as technology develops. The research objective is to apply website-based financial reports to the Lof Visual Multimedia Services Business. The type of research is qualitative research. Data collection methods through interviews and documentation. The result of this research is a website-based financial reporting application that is capable of managing transaction data, carrying out automatic journaling, and producing financial reports: Profit and Loss Report, Financial Position Report and CaLK in real-time. By implementing this system, Lof Visual can present financial reports that are accurate, timely and easy to access. This research provides a real solution that directly transforms Lof Visual's business processes from manual to digital. The solution for using this website is to significantly increase operational efficiency, reduce the risk of human error in recording, and most importantly, present real-time financial data for more accurate and data-based decision making. Keywords: Accounting Information Systems, Financial Reports, MSMEs, SAK EMKM, Websites.

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