cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Widiya Astuti Alam Sur
Contact Email
widiyasur@politala.ac.id
Phone
-
Journal Mail Official
jra.politala@politala.ac.id
Editorial Address
Jl. Ahmad Yani Km. 6 Panggung Pelaihari Kab.Tanah Laut 70815
Location
Kab. tanah laut,
Kalimantan selatan
INDONESIA
Jurnal Riset Akuntansi Politala
Published by Politeknik Negeri Tanah Laut
ISSN : 27154610     EISSN : 26567652     DOI : https://doi.org/10.34128/jra
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi merupakan media yang diterbitkan oleh Program Studi Akuntansi Politeknik Negeri Tanah Laut dan mempublikasikan hasil-hasil penelitian dalam bidang akuntansi yang meliputi riset akuntansi, studi ekonomi, manajemen, bisnis, dan keuangan. Jurnal Riset Akuntansi terbit secara berkala pada bulan Juni dan Desember setiap tahunnya. Segala artikel yang disajikan merupakan hasil dari penelitian, gagasan konseptual serta review yang belum pernah dipublikasikan sebelumnya. Jurnal Riset Akuntansi yang dikelola oleh Program Studi Akuntansi Politeknik Negeri Tanah Laut telah diterbitkan secara online dan dalam versi cetak. Kedepannya diharapkan dapat menjadi jurnal yang terakreditasi secara nasional maupun internasional.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 215 Documents
 8   9   10   11   12 
PENGENDALIAN PERSEDIAAN PADA PERUSAHAAN AIR MINUM PT. BANDANGAN TIRTA AGUNG, PT. PANEN EMBUN KEMAKMURAN, DAN PT. MANDRAGUNA ADITAMA DENGAN MENGGUNAKAN METODE ECONOMIC ORDER QUANTITY (EOQ) Eni Suasri
Jurnal Riset Akuntansi Politala Vol 6 No 1 (2023): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v6i1.175

Abstract

This study aims to determine the optimal frequency of purchasing raw materials for Cup 220 ml and Straw using the Economic Order Quantity (EOQ) method at PT. Bandangantirta Agung, PT. Harvest Dew Prosperity and PT. Mandrapurna Aditama. The type of data used is quantitative data, with qualitative research methods. The results obtained for the frequency of purchases from the three companies, PT Panen Embun Kemakmuran which get optimal results compared to other companies with a frequency of 3 times for Cup 220 and 8 times for straw based on the calculation of the EOQ method. Meanwhile, based on the Company's policy 9 times and 8 times the frequency of purchases made.
PENGARUH LIKUIDITAS, PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Alfa Dwi Wahyuningrum; Sunarto Sunarto
Jurnal Riset Akuntansi Politala Vol 6 No 1 (2023): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v6i1.179

Abstract

This study aim to obtain empirical evidence regarding the effect of liquidity, profitability, leverage and company size on firm value in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the periode 2018 – 2021. The populations in this study are all food and beverage sub-sector manufacturing companies and beverages listed on the Indonesia Stock Exchange for the period 2018 – 2021. The sample in this study was determined using a surposive sampling technique so that 96 samples were obtained In this study the data analysis.method used multiple linear regression analyysis with SPSS. The results of this study explain that liquidity as measured by the Current Ratio (CR), profitability as measured by the Return On Assets (ROA) ratio, and company size as measured by the natural logarithm of total sales have a significant positive effect on firm value, while leverage is measured by Debt to Asset Ratio (DAR) has a significant negative effect on business value.
MODERASI KEPEMILIKAN INSTITUSIONAL : DAPATKAH MEMPENGARUHI FAKTOR KEUANGAN TERHADAP STRUKTUR MODAL Dirvi Abbas; Sigit Budi Santoso; Daniel Rahandri
Jurnal Riset Akuntansi Politala Vol 6 No 1 (2023): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v6i1.182

Abstract

Abstract The aim of this research was to examine how profitability, liquidity, tangibility, and non-debt tax shield impact the capital structure of manufacturing companies listed on the IDX during the period of 2017-2021, with institutional ownership as a moderating factor. The sample was selected using purposive sampling based on predetermined criteria, and panel data regression analysis was used for data analysis. The hypothesis testing was conducted with a significance level of 5%. The findings revealed that only the variable of non-debt tax shield had a negative effect on the capital structure, while the variables of profitability, liquidity, and tangibility had no impact. The institutional ownership was found to enhance the influence of non-debt tax shields on capital structure, but it did not moderate the effect of profitability, liquidity, and tangibility on the capital structure.
PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN, UKURAN KANTOR AKUNTAN PUBLIK (KAP), DAN OPINI AUDITOR TERHADAP AUDIT DELAY Siti Lutfiani; Arief Himmawan Dwi Nugroho
Jurnal Riset Akuntansi Politala Vol 6 No 1 (2023): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v6i1.187

Abstract

This study aims to examine and analyze the significance of the variables that influence audit delay in LQ-45 stock companies listed on the Indonesia Stock Exchange.  This study used scientific methods, the population in this study were 52 LQ-45 stock companies listed on the IDX.  The year range used in this study is 3 years, namely 2020-2022.  The sampling technique was purposive sampling and a sample of 25 companies was obtained.  The study used descriptive statistical tests, convergent validity tests, discriminant validity tests, composite reliability tests, Crobsh's Alpha tests, R-Square tests, Fit Model Results, Multicollinearity tests, Multiple linear regression analysis tests, and hypothesis testing with SMART PLS-4 as a processing application.  research data.  The results showed that the variable profitability and firm size had a significant positive effect.  While the Solvency and Auditor Opinion has no significant negative effect, the size of the Public Accounting Firm (KAP) has a significant negative effect.  The ability of the variable profitability, solvency, company size, size of the public accounting firm (KAP) and auditor opinion, in explaining audit delay of 12% is indicated by the adjusted R square of 0.120 while the remaining 88% is explained by other variables outside this research model.
Pengaruh Literasi Keuangan, Inklusi Keuangan dan Gaya Hidup Terhadap Pengelolaan Keuangan Wanita Karir di Kabupaten Bekasi Rudi Junaedi; Nani Hartati
Jurnal Riset Akuntansi Politala Vol 6 No 1 (2023): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v6i1.188

Abstract

This study aims to determine the effect of financial literacy, financial inclusion and lifestyle on the financial management of career women in Bekasi Regency. This study uses independent variables of financial literacy, financial inclusion, and lifestyle and the dependent variable is financial management. The population used in this study is career / working women in Bekasi district, namely 665,070 people. The number of samples was determined by the Slovin formula with an error rate/margin error of 5% or 0.05 so that it obtained 400. The sample collection technique with non-profitability sampling and tested with SPSS software version 23. This study concluded that based on the results of the hypothesis test (t test) that financial management is significantly influenced by financial literacy, financial inclusion, and lifestyle.
PENGARUH CORPORATE GOVERNANCE, GROWTH OPPORTUNITY, PROFITABILITAS DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2020-2022 Veni Eka Rismawati; Ida Nurhayati
Jurnal Riset Akuntansi Politala Vol 6 No 1 (2023): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v6i1.192

Abstract

The main objective of this study is to examine the effect of managerial ownership, institutional ownership, growth opportunities, profitability and leverage on accounting conservatism. a score of 528 limited observations of the Manufacturing Industry listed on the Indonesia Stock Exchange for the 2020-2022 period. The research approach uses quantitative data with a purposive sampling method to determine the sample and 239 samples are taken. The results of multiple linear regression tests, namely managerial ownership, institutional ownership, growth opportunities have no impact on accounting conservatism, according to the findings of the analysis, while profitability has a negative impact and leverage has a positive impact.
LELANG JABATAN; INTEGRITAS ASN, KINERJA ASN, DAN FRAUD KEPALA DAERAH Pratomo Cahyo Kurniawan; Siti Zulfa; Lutfiatul Hikmah
Jurnal Riset Akuntansi Politala Vol 6 No 1 (2023): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v6i1.149

Abstract

The election of regional heads is carried out directly by the people and has an impact. The positive impact is that the community is directly involved in voting, while the negative impact is that the election costs are expensive for regional head candidates. Position auctions in several areas have changed meaning. This phenomenon used to carry out unloading and select Government Employees who are considered helpful and choose Government Employees who dare to register for positions with certain rates. This qualitative research uses the technical analysis of observation, and literature study with the method of triangulation of data sources as a test of data validity. The results found that the phenomenon of an auction of positions carried out unprofessionally became a transactional political tool for regional heads. The correlation of expensive political costs with low regional head integrity can trigger the occurrence of job auctions with tariffs. As a result, officials from the auction of positions will only serve their regional heads and think about their interests. This will affect regional transformation, bureaucratic reform, and less-than-optimal public services.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KOMPENSASI RUGI FISKAL TERHADAP TAX AVOIDANCE Ningsih, Yulia Rahayu; Ferdiansyah, Ferdiansyah
Jurnal Riset Akuntansi Politala Vol 7 No 1 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i1.154

Abstract

This study aims to examine the effect of Corporate Social Responsibility and loss compensation on tax avoidance in property and real estate sub-sector service companies. This type of research is quantitative using secondary population data obtained from the Indonesia Stock Exchange, and company websites for the period 2016-2021 which found 78 companies. The sampling technique in this study was using the Purposive Sampling method with the data analysis technique used was panel data regression analysis by selecting the regression model, classical assumption test and hypothesis analysis method using the Eviews 10 program data processing. Based on the test results, this study states that : based on the F test, Corporate Social Responsibility and fiscal compensation simultaneously have an effect on Tax Avoidance, while through the t test (partial) Corporate Social Responsibility partially has no effect on Tax Avoidance. Fiscal loss compensation has a positive effect on Tax Avoidance
PENGARUH PROFITABILITAS, OPERATIONAL CASH FLOW, DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL MODERASI TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Delphia Novianti; Jaeni Jaeni
Jurnal Riset Akuntansi Politala Vol 6 No 2 (2023): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v6i2.158

Abstract

This study aims to analyze the effect of Profitability, Operational Cash Flow and Corporate Social Responsibility (CSR) as a moderating variable on Tax Avoidance. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. In this study, a sample of companies that were obtained and met the criteria were 200 financial report data which, after going through the normality test, became 141 observations. The method used in sampling in this study is using purposive sampling method. The analysis used is multiple linear regression analysis which functions to involve moderating variables in building the relationship model. The moderating variable acts as a variable that can strengthen or weaken the relationship between the independent variables and the dependent variable, which is preceded by the classic assumption test which consists of a formality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Meanwhile, hypothesis testing was carried out using the F test and t test. The results of data analysis from this study showed that Profitability had no effect on Tax Avoidance, whereas Operational Cash Flow had a positive effect on Tax Avoidance. Meanwhile, Corporate Social Responsibility (CSR) is not able to moderate the influence of Profitability and Operational Cash Flow on Tax Avoidance.  
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS Rahma Puspa Wigati; Listyorini Wahyu Widati
Jurnal Riset Akuntansi Politala Vol 6 No 2 (2023): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v6i2.160

Abstract

The population in this study are all Consumer Goods Industry Sector Companies listed on the Indonesia Stock Exchange 191 companies in the 2019-2021 period. The sampling technique used was purposive sampling, so the final sample obtained was 186 companies belonging to the Consumer Goods Industry sector on the Indonesia Stock Exchange for the 2019-2020 period. In this study the method of data analysis using multiple linear regression analysis. The results of this study explain that company size and inventory turnover have a positive effect on profitability, while leverage has a negative effect on profitability.

Page 10 of 22 | Total Record : 215

 8   9   10   11   12 

Filter by Year

2018 2025


Reset
Filter By Issues
All Issue Vol 8 No 3 (2025): Jurnal Riset Akuntansi Politala Vol 8 No 2 (2025): Jurnal Riset Akuntansi Politala Vol 8 No 1 (2025): Jurnal Riset Akuntansi Politala Vol 7 No 3 (2024): Jurnal Riset Akuntansi Politala Vol 7 No 2 (2024): Jurnal Riset Akuntansi Politala Vol 7 No 1 (2024): Jurnal Riset Akuntansi Politala Vol 6 No 2 (2023): Jurnal Riset Akuntansi Politala Vol 6 No 1 (2023): Jurnal Riset Akuntansi Politala Vol 5 No 2 (2022): Jurnal Riset Akuntansi Politala Vol 5 No 1 (2022): Jurnal Riset Akuntansi Politala Vol 4 No 2 (2021): Jurnal Riset Akuntansi Politala Vol 4 No 1 (2021): Jurnal Riset Akuntansi Politala Vol 3 No 2 (2020): Jurnal Riset Akuntansi Politala Vol 3 No 1 (2020): Jurnal Riset Akuntansi Politala Vol 2 No 2 (2019): Jurnal Riset Akuntansi Politala Vol 2 No 1 (2019): Jurnal Riset Akuntansi Politala Vol 2 No 1 (2019) Vol 1 No 1 (2018): Jurnal Riset Akuntansi Politala Vol 1 No 2 (2018) Vol 1 No 2 (2018): Jurnal Riset Akuntansi Politala Vol 1 No 1 (2018) More Issue