Jurnal Riset Akuntansi Politala
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.
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<![CDATA[KETERTARIKAN MINAT MAHASISWA MEMILIH PROGRAM STUDI S1 AKUNTANSI ]]>
<![CDATA[Tiara Diva Permata]]>;
<![CDATA[Pancawati Hardiningsih]]>
<![CDATA[ Jurnal Riset Akuntansi Politala Vol 6 No 2 (2023): Jurnal Riset Akuntansi Politala ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut ]]>
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DOI: 10.34128/jra.v6i2.162
<![CDATA[Abstract This study aims to determine the effect of educational costs, socioeconomic status and motivation on the interest in choosing an undergraduate accounting study program. This type of research is quantitative research using primary data and distributing questionnaires via the Google form. The population in this study were students of the S1 Accounting study program at tertiary institutions who had accreditation A in the city of Semarang. The sample in this study were students of the S1 accounting study program for the 2019-2022 period who were still active. The sampling method used was purposive convenience sampling and a total of 119 students were obtained. The data analysis technique uses multiple linear regression analysis. The results of the study show that educational costs and motivation have a positive and significant effect on students' interest in choosing an undergraduate accounting study program, while socioeconomic status has no effect on students' interest in choosing an undergraduate accounting study program.]]>
<![CDATA[Pengaruh PAD (Pendapatan Asli Daerah), Dana Perimbangan dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten Bandung Barat Tahun Anggaran 2012-2019 ]]>
<![CDATA[Nova Rustiyani]]>;
<![CDATA[Irene Sukma Lestari Barus]]>
<![CDATA[ Jurnal Riset Akuntansi Politala Vol 6 No 2 (2023): Jurnal Riset Akuntansi Politala ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut ]]>
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DOI: 10.34128/jra.v6i2.167
<![CDATA[This study will examine the effect of Regional Original Income, Balanced Funds, and Capital Expenditures on the financial performance of the West Bandung Regency Regional Government from the 2012 to 2019 fiscal year. The method of choice is scientific investigation using secondary data (time series data) collected over eight years in one location. Eviews Version 10 serves as a testing tool for error correction model (ECM) regression analysis. The findings of this study illustrate how Regional Original Income, Equalization Fund, and Capital Expenditure together affect Financial Performance and partially Regional Original Income does not have a significant effect on Financial Performance, Balance Fund has a significant positive effect on Financial Performance, and Capital Expenditure does not have a significant effect on Financial Performance.]]>
<![CDATA[PENGARUH PERPUTARAN KAS DAN PIUTANG TERHADAP ROA PADA KOPERASI SIMPAN PINJAM MITRA USAHA DESA CISEMPUR ]]>
<![CDATA[Suhaendang Nurjaya]]>;
<![CDATA[istikomah istikomah]]>;
<![CDATA[Asep Iwa Hidayat]]>
<![CDATA[ Jurnal Riset Akuntansi Politala Vol 6 No 2 (2023): Jurnal Riset Akuntansi Politala ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut ]]>
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DOI: 10.34128/jra.v6i2.172
<![CDATA[It is certain that to carry out its activities each cooperative requires a certain amount of funds, both funds originating from loans and own capital. This study aims to determine the effect of Cash Turnover and Accounts Receivable Turnover on Return On Assets (ROA) in the Cisempur Village Mitra Savings and Loans Cooperative. The method used in this research is multiple linear regression analysis method. The type of data used is secondary data obtained from the Cisempur Village Partner Savings and Loans Cooperative with a total sample of 60 data for 5 years. Based on the results of the regression test in this study, it shows that cash turnover has no significant effect on Return On Assets (ROA) in the Cisempur Village Mitra Savings and Loans Cooperative. Accounts Receivable Turnover has no significant effect on Return On Assets (ROA) in Cisempur Village Business Partner Savings and Loans Cooperative. Cash Turnover and Accounts Receivable Turnover have no significant effect on Return On Assets (ROA) in the Cisempur Village Business Partner Savings and Loans Cooperative.]]>
<![CDATA[PENTINGNYA PENERAPAN PERATURAN PEMERINTAH NOMOR 44 TAHUN 2022 KEPADA PENGUSAHA KENA PAJAK DI WILAYAH JABODETABEK ]]>
<![CDATA[IGP, Ratih Andaningsih]]>;
<![CDATA[Novita, Novita]]>;
<![CDATA[Muis, Muhammad Abdul]]>
<![CDATA[ Jurnal Riset Akuntansi Politala Vol 6 No 2 (2023): Jurnal Riset Akuntansi Politala ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut ]]>
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DOI: 10.34128/jra.v6i2.180
<![CDATA[The purpose of this study is to find out more about PP No 44 of 2022 regarding the application of value added tax on goods and services and sales tax on luxury goods to taxpayers and taxable entrepreneurs in the Jabodetabek Region. The research method used is a qualitative descriptive method with a factor analysis content approach using 25 respondent data. Researchers used direct interviews with medium sized business people and franchise business people in the Jabodetabek area.This research is very useful to find out the level of understanding of medium sized trading businesses regarding the implementation of Government egulation No 44 of 2022 concerning the application of the value added tax on goods and services and the sales tax on luxury goods and its implementation in sales transactions.The limitations of this research are only limited to the application of value added tax on goods and services and sales tax on luxury goods in the Greater Jakarta area and its surroundings. The reults of the research are to increase public understanding, especially traders and medium-sized businesses for the implementation of PP No 44 of 2022 concerning the application of value added tax on goods and sales tax on luxury goods that support the national income sector]]>
<![CDATA[Pengaruh Penerapan E-Samsat Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor ]]>
<![CDATA[Haryanto, Devin Anton]]>;
<![CDATA[Lingga , Ita Salsalina]]>
<![CDATA[ Jurnal Riset Akuntansi Politala Vol 7 No 1 (2024): Jurnal Riset Akuntansi Politala ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut ]]>
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DOI: 10.34128/jra.v7i1.181
<![CDATA[Taxpayer compliance is the condition in which an individual complies with all applicable tax laws. Any individual who complies with the existing laws and fulfills their tax obligations can be considered compliant. With a high level of taxpayer compliance, the government's revenue increases, making it an interesting subject for research. The objective of this study is to explain the influence of e-SAMSAT implementation and tax penalties on taxpayer compliance. This research is quantitative in nature and utilizes purposive sampling as the sampling technique, with the condition that the vehicle taxpayers have used the e-SAMSAT application, resulting in 100 respondents from the Pajajaran tax office. Based on the data analysis results, it is found that e-SAMSAT implementation partially influences taxpayer compliance, while tax penalty variable does not have a partial influence on taxpayer compliance.]]>
<![CDATA[ANALISIS EFEKTIVITAS PENERAPAN TAPPING BOX SEBAGAI MONITORING PAJAK DAERAH (STUDI PAJAK RESTORAN, HOTEL, HIBURAN, DAN PARKIR) ]]>
<![CDATA[Rafika, Latifah]]>;
<![CDATA[Limarjani, Sustinah]]>
<![CDATA[ Jurnal Riset Akuntansi Politala Vol 6 No 2 (2023): Jurnal Riset Akuntansi Politala ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut ]]>
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DOI: 10.34128/jra.v6i2.183
<![CDATA[This study was conducted with the intention of learning more about and analyzing the benefits of implementing the tapping box policy, the limitations that exist in the use of the regional tax tapping box for Banjarbaru City, as well as the efforts made to get around these barriers. It also had the goal of learning more about and analyzing the effectiveness of the application of tapping boxes as regional tax monitoring. The focus of this research is on four local taxes in Banjarbaru City the restaurant, hotel, entertainment, and parking taxes all of which have already adopted the usage of tapping tool boxes, totaling 79 taxpayers in the city. Both primary and secondary data sources were utilised in this study's data collection. The appropriate policy, the right implementer, the right goal, the right environment, and the right procedure are the five criteria that must be met for a policy to be considered successful in the data analysis approach. The study's findings indicated that the tapping box policy application as a means of monitoring local taxes may be regarded as successful since it already satisfies all five requirements for a policy to be deemed effective.]]>
<![CDATA[PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM SIKLUS PRODUKSI SEBAGAI PENENTUAN BIAYA PRODUKSI PADA UMKM MELIA CAKES ]]>
<![CDATA[Nur Noviana, Tarissa]]>;
<![CDATA[Nurodin, Idang]]>;
<![CDATA[Martaseli, Evi]]>
<![CDATA[ Jurnal Riset Akuntansi Politala Vol 6 No 2 (2023): Jurnal Riset Akuntansi Politala ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut ]]>
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DOI: 10.34128/jra.v6i2.184
<![CDATA[Based on the current phenomena, the UMKM does not correct for record and count production costs and is still not completely used in the production cost statement. This study aims to describe the production cost determined after the implementation of the Accounting Information System of Production Cycle database. A qualitative method was used, and the types of data used were observations, interviews, and documentation. The results of this study indicate that Melia Cakes business activity still used the manual of record and count production costs. The production cost was determined almost correctly by Melia Cakes, but there are still costs not included in the production cost. Therefore, implementation of the Accounting Information System of Production Cycle is required for business activity. Because the Accounting Information System makes it easier to count, record, and determine production costs, it also provides an effective and efficient control of production costs.]]>
<![CDATA[Pengaruh Kinerja Modal Intelektual Terhadap Kualitas Laba ]]>
<![CDATA[Pratiwi, Annisa Anjani]]>;
<![CDATA[Widiatmoko, Jacobus]]>;
<![CDATA[Indarti, Maria Goreti Kentris]]>
<![CDATA[ Jurnal Riset Akuntansi Politala Vol 6 No 2 (2023): Jurnal Riset Akuntansi Politala ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut ]]>
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DOI: 10.34128/jra.v6i2.194
<![CDATA[This study aims to examine the effect of the performance of intellectual capital in the form of human capital, employed capital, and structural capital with company characteristics consisting of firm size, leverage, profitability as control variables on earnings quality. This research uses Penman's (1998) model as a measure of earnings quality, while Pulic's (1999) model as a measure of intellectual capital. Sampling used a purposive sampling method and produced 380 selected samples. The data used is secondary data taken from the annual financial reports of manufacturing companies listed on the IDX for 2019 – 2021. The results show that capital employed and structural capital have a significant positive effect on earnings quality, while human capital has no effect on earnings quality. The control variable firm size has a significant positive effect on earnings quality, while leverage and profitability have no effect on earnings quality.]]>
<![CDATA[PENGARUH PENYALURAN KREDIT TERHADAP PENDAPATAN BPR MURIA HARTA NUSANTARA ]]>
<![CDATA[Dwi Rahmasari, Nadya]]>;
<![CDATA[Muthmainnah, Muthmainnah]]>
<![CDATA[ Jurnal Riset Akuntansi Politala Vol 6 No 2 (2023): Jurnal Riset Akuntansi Politala ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut ]]>
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DOI: 10.34128/jra.v6i2.196
<![CDATA[This research was conducted with the aim of knowing how much influence lending has on bank income obtained by BPR Muria Harta Nusantara. The method used in this study is a quantitative method by utilizing secondary data originating from the annual published financial reports of BPR Muria Harta Nusantara for the 2018-2022 period. The hypothesis testing method uses simple linear analysis, t statistical testing (t test) and testing the coefficient of determination. The test results with simple linear analysis indicating that lending has a positive effect on bank income, with the t test results showing 6.542 > 3.182 and the results of the determination coefficient test showing R square of 0.934 which means lending affect the bank's income positively by 93.4% while the other 6.6% is influenced by other factors.]]>
<![CDATA[PENGARUH RASIO LIKUIDITAS, SOLVABILITAS, & PROFITABILITAS TERHADAP HASIL PEMERINGKATAN KOPERASI OLEH LIPK LP2UKM DI KALSEL TAHUN 2021 ]]>
<![CDATA[Diani Koesasih, Myalda]]>;
<![CDATA[Limarjani, Sustinah]]>
<![CDATA[ Jurnal Riset Akuntansi Politala Vol 6 No 2 (2023): Jurnal Riset Akuntansi Politala ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut ]]>
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DOI: 10.34128/jra.v6i2.214
<![CDATA[The purposes of this study are to find out and analyze the effect of liquidity, solvency and profitability ratios on the cooperative ranking results by LIPK LP2UKM in South Kalimantan in 2021. The independent variables used in this study are liquidity ratios, solvency ratios and profitability ratios. Meanwhile, the dependent variable used in this study is the cooperative ranking results. The population used in this this study is all cooperatives ranked by LIPK LP2UKM in 2021 with a total amount of 50 cooperatives. The sample selection in this study used a purposive sampling method with a total amount of 47 cooperatives. This research is a quantitative descriptive study using secondary data in the form of Cooperative Ranking Reports for 2021 and Cooperative Financial Reports. Data are processed using multiple linear regression analysis through SPSS version 26.0. The results of this study prove that the liquidity ratio has an effect on cooperative ranking results, the solvency ratio has an effect on cooperative ranking results, and the profitability ratio has no effect on cooperative ranking results.]]>
