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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 263 Documents
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PENGARUH SISTEM INFORMASI PEMERINTAH DAERAH, TRANSPARANSI, DAN KESIAPAN SDM TERHADAP PELAPORAN KEUANGAN (KOTA PALOPO) Jihan Sukri; Indah Pratiwi; Mutmainna Mutmainna
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

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Abstract

This study aims to analyze the effect of the implementation of the Regional Government Information System (SIPD), transparency, and human resource readiness on the quality of financial reporting in the Palopo City Government. Unlike previous research that focused more on information technology in general, this study fills the gap by integrating the specific SIPD, transparency, and human resource readiness in the context of small-city local governments, which are crucial for improving financial accountability in the digital era. A quantitative approach using a survey method was used, with data collected through a Likert-scale questionnaire from 52 employees of the Palopo City Regional Finance and Asset Management Agency (BPKAD) using a total sampling technique. Data analysis was conducted using multiple linear regression. The results indicate that, partially, the implementation of SIPD has no significant effect, while transparency and human resource readiness have a positive and significant effect. Simultaneously, all three variables significantly influence the quality of financial reporting. These findings indicate that improving the quality of regional financial reporting depends not only on information systems but also on strengthening transparency and developing human resource capacity for accountable and effective governance. Keywords: Regional Government Information System (SIPD), transparency, human resource readiness, regional financial reporting.
ANALISIS PENERAPAN AKUNTANSI SYARIAH BERBASIS MUZARA’AH DALAM SISTEM BAGI-HASIL PETANI KECAMATAN KAMANRE Riska Yanti LK; Nispa Sari Sari; Rifqa Ayu Dasila
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
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Abstract

This study aims to analyze the implementation of the muzara’ah contract in the agricultural profit-sharing system in Kamanre District, Luwu Regency, and to examine its conformity with the principles of sharia accounting. The research employs a qualitative descriptive method, with primary data collected through interviews and documentation involving farmers and landowners across seven villages in Kamanre District. Data were analyzed through data reduction, presentation, and conclusion drawing. The results indicate that the agricultural profit-sharing system has been implemented effectively based on the principles of justice, trust, and transparency. The profit-sharing ratio is generally two parts for the cultivator and one part for the landowner (2:1), agreed upon by both parties. Although financial recording is still carried out in a simple and traditional manner, sharia accounting values have been naturally applied in the community’s agricultural practices. The implications of this research highlight that the application of sharia accounting based on the muzara’ah contract can serve as a fair and sustainable agricultural partnership model that enhances farmers’ welfare and strengthens social relationships between landowners and cultivators. Keywords: Sharia Accounting, Muzara’ah, Profit Sharing, Agriculture, Justice.
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI, MODAL USAHA, DAN E-COMMERCE TERHADAP KINERJA UMKM DI KABUPATEN LUWU Nengsi Nengsi; Rifqa Ayu Dasila; Mutmainna Mutmainna
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
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Abstract

The study aims to examine the effect of the implementation of Accounting Information Systems, Business Capital, and E-commerce on the Performance of Micro, Small, and Medium Enterprises (MSMEs) in Luwu Regency. The approach used is quantitative, the study population is 8,539 MSMEs registered at the Cooperatives and SMEs Office of Luwu Regency. The sample size is determined using the Slovin formula, obtaining a sample size of 86 respondents. The sampling technique is purposive random sampling, Data were obtained through the distribution of questionnaires compiled based on the indicators of each research variable. The results of the study indicate that the implementation of accounting information systems, business capital, and e-commerce have a positive effect on improving MSME performance. This indicates that the better the implementation of accounting information systems, the stronger the capital support, and the more optimal the use of e-commerce, the higher the performance of MSMEs achieved. Keywords: Accounting Information System, Business Capital, E-commerce, MSME Performance, Luwu Regency.
PENGARUH PERTUMBUHAN PENJUALAN, PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2021-2024 Sri Ayu Hartini Handayani; Andar Febyansyah
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
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Abstract

The study aims to investigate the relationship between tax avoidance and ETR proxies such as sales growth (SG), profitability (ROA), firm size (TA), and leverage (DER) in manufacturing companies in various industrial sectors listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. Utilizing a purposive sampling method that meets the criteria, this study uses information taken from companies' annual financial reports. The study spanned four years, with 80 data sets from 20 manufacturing companies from various industries. Descriptive statistical analysis, classical assumption tests, hypothesis tests, and multiple linear regression tests were used with secondary data types in this study. In addition, SPSS data processing was also used. This study shows that overall, sales growth, profitability, firm size, and leverage have a significant influence on tax avoidance. Sales growth and leverage have a positive impact on tax avoidance. Meanwhile, profitability has a negative relationship with tax avoidance. Firm size has no influence on tax avoidance. Keywords: Sales Growth, Profitability, Company Size, Leverage, Tax Avoidance.
COMPARATIVE STUDY OF PROCUREMENT PRACTICES: CENTRAL VS. LOCAL GOVERNMENT IN INDONESIA Reynaldy Dwi Putra; Diana Sari
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/jrta.v10i1.11783

Abstract

This study examines the differences in public procurement practices between the central and local governments in Indonesia, focusing on the legal framework, institutional capacity, and implementation effectiveness. The study aims to understand how decentralization affects procurement performance and governance quality across government levels. Using a descriptive-analytical approach and content analysis of official regulations, institutional reports, and international assessments, the research identifies disparities despite a unified regulatory framework. The central government achieves higher efficiency and compliance due to integrated digital systems and stronger institutional structures, while local governments face challenges related to infrastructure readiness, limited expertise, and inconsistent adherence to procedures. The novelty of this research lies in providing a comprehensive comparative analysis that combines regulatory, institutional, and technological dimensions of procurement governance, offering a broader understanding than previous studies that examined these aspects separately. The results show that capacity inequality and fragmented digital systems hinder uniform procurement performance nationwide. The study concludes that capacity-based procurement reform and institutional strengthening of regional procurement units are essential to achieve an equitable, transparent, and efficient procurement system. It recommends further research focusing on quantitative assessment of digital readiness and human resource capability to support sustainable public procurement governance in Indonesia. Keywords: : accountability, decentralization, efficiency, governance, procurement.
FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SE-INDONESIA Putra, Harryansyah; Oktarida, Anggeraini; Aryani, Yuli Antina; Ofasari, Dian; Meilansari, Selvita
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
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This research aims to analyze the size of local governments in relation to audit opinions on the financial statements of local government cities in Indonesia, actions taken on audit recommendations, audit findings regarding non-compliance with laws and regulations, and weaknesses in internal control systems. This study is quantitative using secondary data from the Audit Results Reports of the BPK for the years 2021-2023. The research collected 279 samples from 93 cities across Indonesia. Data analysis was conducted using logistic regression with SPSS 26. The research results show that only the result of non-compliance with regulations has a partially negative impact on audit opinion. Meanwhile, the results regarding internal control weaknesses, recommended actions, and the size of local governments do not have a significant impact. However, all four variables have a simultaneous effect on audit opinion. Keywords: : Internal Control Findings, Legal Non-compliance, Audit Recommendation Follow-Up, Local Government Size, Audit Opinion.
ANALISIS PERAN KOMITMEN ORGANISASI DALAM MENINGKATKAN AKUNTABILITAS KINERJA MELALUI KOMPETENSI PEGAWAI DAN SISTEM PENGENDALIAN INTERNAL Mustika, Dian; Lestari, Puji; Meiliana, Reva; Yeni Siregar, Nolita
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
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The Bandar Lampung City Government's SAKIP score for 2023 decreased by 3.41 compared to 2022, indicating a decline in performance accountability. This study aims to examine the effect of employee competence and internal control systems on Government Agency Performance Accountability System, with organizational commitment as a moderating variable in the Bandar Lampung City Government. This study uses a quantitative approach with primary data obtained through questionnaires. The sampling technique uses purposive sampling with three criteria, collecting 45 respondents from 16 OPDs in the Bandar Lampung City Government. The data analysis technique used Partial Least Square - Structural Equation Modeling (PLS-SEM) with the WarpPLS 8.0 application. The results of this study indicate that Employee Competence and Internal Control Systems have a significant effect on Government Agency Performance Accountability and that Organizational Commitment is able to moderate the relationship between Employee Competence and Government Agency Performance Accountability. Meanwhile, Organizational Commitment unable to moderate the relationship between internal control systems and Government Agency Performance Accountability. Keywords:     Employee Competence, Internal Control Systems, Organizational Commitment, Government Agency Performance Accountability System
The THE ROLE OF ATTRIBUTION THEORY IN EXPLAINING MANAGERIAL AND ACCOUNTING DECISION-MAKING Qatrinnada, Khansa Nayra; Kesuma, Sambas Ade
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
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This study aims to analyze the role of attribution theory in explaining managerial and accounting decision-making through a Systematic Literature Review (SLR) approach attribution theory proposes that individuals interpret events by assigning them to internal causes, such as ability or intention, or to external causes, such as situational pressure or environmental factors. Using PRISMA guidelines, this study reviewed 21 Scopus-indexed articles published between 2020 and 2025, limited to the Business, Management, and Accounting fields and written in English. The findings show that attribution theory is widely applied to explain how managers evaluate performance outcomes, how stakeholders interpret corporate disclosures, and how consumers assess organizational actions. When organizational decisions are perceived as internally motivated and sincere, they lead to positive outcomes such as increased trust, satisfaction, and reputation. Conversely, decisions perceived as externally driven or manipulative tend to generate skepticism and negative evaluations. This study contributes to the literature by synthesizing recent empirical evidence on the application of attribution theory in managerial and accounting contexts, thereby clarifying its role in shaping evaluative and behavioral decision-making outcomes. Practically, the findings provide insights for managers, accountants, and organizations to improve performance evaluation, communication strategies, and disclosure practices by considering how attribution processes influence stakeholder perceptions. Keywords: : Attribution Theory, Managerial Decision-Making, Accounting Decision- Making, Internal and External Attribution, Organizational Behavior.
AUDIT JUDGMENT: PENGALAMAN AUDITOR, SKEPTISISME AUDITOR DAN LOCUS OF CONTROL Yanto, Desri; Fithri, Eka Jumarni; Oktarini, Kurnia Widya; Anggraini, Fadiyah Lefi; Athaillah, M. Faishal Akbar; Utami, Adelia Rizky
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
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This study aims to empirically examine and analyze the effect of Auditor Experience, Auditor Skepticism, and Locus of Control on Audit Judgment quality. This study employs a quantitative approach. Data were collected through the distribution of questionnaires to auditor respondents working at the Audit Board of the Republic of Indonesia (BPK RI) Representative of South Sumatra. The data analysis technique employed was the Structural Equation Modeling (SEM) approach based on Partial Least Square (PLS) using SmartPLS 3.0 software. Based on the hypothesis testing results, it was found that Auditor Skepticism and Locus of Control have a positive and significant effect on Audit Judgment. This indicates that the higher the level of professional skepticism and the stronger the internal locus of control of an auditor, the better the resulting audit judgment. Conversely, the results showed that Auditor Experience does not have a significant effect on Audit Judgment, indicating that the length of work tenure does not necessarily guarantee accuracy in audit decision-making. Keywords: : Audit Judgment, Skepticism, LOC, SmartPLS.
THE SHADOW OF VILLAGE COMPANIONS: A PORTRAIT OF VILLAGES' LACK OF INDEPENDENCE IN FINANCIAL MANAGEMENT Faisol, Faisol; Syarif, Moh
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
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Village financial management is crucial for creating an independent, transparent, and accountable village government, while simultaneously encouraging more effective development and improving community welfare. This study aims to uncover the village government's dependence on village facilitators in financial management. The method used was a qualitative descriptive case study approach, with data collection through interviews, observation, and documentation. The results show that the entire process of preparing the Village Budget (APBDes) and Village Funds is entirely delegated to village facilitators, while the village secretary and other officials are less actively involved. In fact, the role of village facilitators goes beyond their duties as they participate in financial management and receive compensation from the disbursed Village Funds. This situation is inconsistent with applicable regulations, such as Home Affairs Ministerial Regulation Number 113 of 2014 concerning Village Financial Management and Law Number 6 of 2014 concerning Villages, which emphasize the importance of village independence and accountability. In general, this phenomenon indicates that the independence and accountability of village governments are still weak, and the role of village facilitators has not been optimally implemented as facilitators. Therefore, efforts are needed to increase the capacity of village officials through training and coaching so that they are able to manage village finances independently, transparently, and in accordance with regulations. Keywords: : Village Budget, Village Finance, Village Funds, Village Government, Village Assistants.

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