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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
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THE INFLUENCE OF PERCEIVED EASE OF USE, PERCEIVED USEFULNESS, AND TRUST AS INTERVENING VARIABLES ON INTEREST IN USING DIGITAL BANKS AMONG MILLENNIAL GENERATION (GEN Y) & GENERATION Z (GEN Z) Rizkyla, Zhavira; Meuthia, Reno Fithri; Rosita, Irda
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.v7i1.272

Abstract

As information technology advances, societal demands increase, and the features and sophistication of smartphones increase along with that, banks must adapt to meet current demands. For Indonesians who are used to using cash, digital banking will be a new digital transformation. There is no information regarding the variables that might influence the behavioural intentions of the Indonesian people in using digital banking services. In particular, among Millennials and Generation Z in Indonesia, this study investigates the relationship between perceived ease of use, perceived usefulness and trust that influences the intention to use digital banks based on the Technology Acceptance Model (TAM) using smartPLS software and data been collected from a survey conducted on 170 individuals from the Millennial and Generation Z demographics. The results of this research analysis show that perceived ease of use and usefulness greatly influence trust in using digital banking services. Perceived usefulness and trust significantly affect interest in using digital banking services compared to perceived ease of use. Therefore, for customers to truly understand the benefits of using digital banking services, improving their perception of the service's usefulness in their daily lives is essential
FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS KINERJA ORGANISASI PERANGKAT DAERAH DAN INSTANSI PEMERINTAH KOTA PARIAMAN Husna, Mutia Rahmatul; Yentifa, Armel; Rosalina, Eka
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.v7i1.283

Abstract

This study intends to determine how the performance accountability of government agencies is influenced by budget target clarity, HR excellence, accounting controls, and reporting systems. Quantitative survey is the research technique used. The participants in this study were the head of the agency, the secretary, the treasurer in the revenue section and the treasurer in the expenditure section, as well as the finance subdivision that handles the accounting or financial tasks of each agency. With a total of 110 respondents, purposive sampling technique was used to conduct sampling. In this study, information was collected through questionnaires. SPSS v.25 program was used to process the data. Budget performance accountability is influenced by accounting controls, reporting systems and budget target clarity. Partially, the factors of government performance accountability are influenced by the clarity of budget targets, accounting controls and reporting systems in Pariaman City. Meanwhile, the quality factor of human resources has no effect on the performance accountability of government agencies in Pariaman City. Simultaneously, the accountability of Pariaman City government performance is also improved through budget target clarity, human resource excellence, accounting controls, and reporting systems.
ANALISIS DETERMINAN TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2018-2022 Ningsih, Rischa Surya; Handayani, Desi; Ramadhea Jr, Syafira
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.v7i1.284

Abstract

This study will look at how business age, size, profitability, and sales growth affect tax avoidance in the property and real estate sector firms listed on the Indonesia Stock Exchange (IDX) in the years 2018 through 2022. The population of the research consisted of all companies in the real estate and property industries that were listed on IDX between 2018 and 2022. The sample for this inquiry was gathered through intentional sampling. Based on the predefined criteria, 43 firms qualified, resulting in 215 data being collected, which served as the sample for this study. Websites for connected companies and the IDX were used as data sources. To examine the impact of each variable on tax evasion, the data was processed using the SPSS v.26 programme and analysed using multiple regression models. The findings indicated that a company's age, size, profitability, and rate of sales growth all had an impact on tax avoidance. Profitability and corporate size have some influence on tax avoidance. Despite the fact that firm age and sales growth have little bearing on tax avoidance.
PENGARUH LEVERAGE, LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DAN KUALITAS AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2018-2022 Lilis, Lilis Karlina; Sriyunianti, Fera; Rissi, Dita Maretha
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.v7i1.287

Abstract

This study seeks to determine the impact of leverage, liquidity, profitability, company size, company age, and audit quality on the quality of financial reports for property and real estate firms listed on the IDX during the period of 2018-2022. This study employs a quantitative research methodology with associative strategy. This study included property and real estate companies listed on the Indonesia Stock Exchange (BEI) between 2018 and 2022. The sample size was 191 individuals, as determined by the method of purposive sampling. Multiple linear regression analysis is used as the analytical procedure. According to research findings, leverage, liquidity, profitability, company size, company age, and audit quality all influence simultaneously the quality of financial reports. The quality of financial reports is affected by liquidity, company size, and company age. However, leverage, profitability, and audit quality have no bearing on the quality of financial reports.
ANALISIS PENYELUNDUPAN PAJAK KEPABEANAN ATAS IMPORTASI MERCHANDISE K-POP PADA KOMUNITAS AUTOBASE X TWITTER Alkaina Salsabila; Ahmad Zakie Mubarrok
Jurnal Riset Akuntansi Politala Vol 7 No 2 (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.v7i2.288

Abstract

This study aims to analyze and identify the mode operation of tax smuggling practices by business actors of K-Pop merchandise entrustment services through their shipment of goods. Customs officers must inspect every shipment of goods entering the country to ensure the legality of the goods and to find out the tax obligations. The importation of K-Pop merchandise commodities from the South Korean creative industry into Indonesia was carried out to fulfill the demand of South Korean culture fans. This study uses a descriptive qualitative method with a case study approach. Data collection and analysis were obtained through triangulation of interview techniques, observation, and documentation of sources. The results of this study show that there is tax smuggling in the K-Pop merchandise purchase service business through consignments. Importers often practice the manipulation of customs administrative documents to minimize the amount of import duty bills and tax burdens on their shipment goods. Through changes in the customs value of consignment goods in the consignment note notification document with those in the actual purchase transaction document, they are causing differences in the application of customs documents and the calculation rate of Import Duty and Tax in the Framework of Import (PDRI) that must be paid to the state.
DETERMINAN PERSISTENSI LABA PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE DI BEI 2018-2022 Susilowati, Pusvita Indria Mei; Quddus, Noor Malik
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.v7i1.290

Abstract

This study aims to identify and analyze the impact of accrual amounts, book tax differences, revenue growth, and debt levels on earnings persistence. The independent factors examined in this study include accrual amounts, book tax differences, income growth, and debt levels. Meanwhile, the variable that depends on these factors is earnings persistence. This research was conducted on property and real estate sector companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The research sample was selected using a purposive sampling method, with a total of 15 companies that meet certain criteria. Data analysis was performed using multiple regression methods through SPSS version 26 software. The results showed that revenue growth has a positive effect on earnings persistence. However, accrual amounts, book tax differences, and debt levels do not have a significant impact on the persistence of earnings in property and real estate sector companies listed on the Indonesia Stock Exchange during the 2018-2022 period.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP BIAYA MODAL EKUITAS jovy, muhammad jovy shidqy; Suranta, Eddy; Midiastuty, Pratana Puspa
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.v6i2.292

Abstract

The aim of this research is to examine and obtain evidence regarding the relationship between audit committee characteristics and the cost of equity capital in the banking sector. The dependent variable in this research is the cost of equity and is calculated using the earning price approach method. The independent variables in this research are the characteristics of the audit committee which consist of size, financial expertise, frequency of meetings, proportion of the audit committee that is female and tenure. Then what was used as a sample in this research were banking companies listed on the Indonesia Stock Exchange during the 2015-2021 period with several sample criteria which were determined at the beginning of the research so that the number of observations used in this research was 98 observations with a total of 18 companies. . The research results prove that the size of the audit committee, the frequency of audit committee meetings and the tenure of the audit committee have a positive influence on the cost of equity capital. The audit committee's financial expertise has no influence on the cost of equity capital. The proportion of the audit committee that is female has a negative influence on the cost of equity capital.
PENGARUH DIMENSI ZAKAT, MONEY ETHICS, DAN SOSIALISASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA UMKM DI SURABAYA Edie Wijaya, Riesanti; Purwomiranti, Okti
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.v6i2.299

Abstract

The objective of this study is to examine the influence of the zakat dimension, money ethics, and tax socialization on the level of compliance with compulsory personal tax among small and medium-sized enterprises in the Surabaya region. Basic research, which aims to improve and enhance current theories while also expanding knowledge, This study incorporates three distinct research variables, including tax socialization, money ethics, and the zakat component. The study employed a sample size of 100 respondents, who were selected from the population of taxable persons and individual perpetrators of the UMKM Islamic religion in Surabaya. The distribution of the sample was conducted using a questionnaire, which was administered to individuals registered with the KPP Pratama Surabaya. The present study used a multiple linear regression analysis for data analysis. The findings of the study indicate a significant positive correlation between taxation dimensions and tax socialization and compliance with tax duties. Conversely, the variable of money ethics exhibits a significant negative association with tax compliance.
PENGARUH GREEN ACCOUNTING DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN MELALUI MAQASHID SYARIAH Al Banjari, Naufal Rizqullah
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.v6i2.302

Abstract

This study aims to analyze direct influence between green accounting, carbon emission disclosure, and maqashid sharia variables on firm value and analyze indirect influence between green accounting and carbon emission disclosure on firm value through maqashid sharia as intervening variable in state-owned companies listed in Indonesian Sharia Stock Index in the 2017-2021 period. This study is a quantitative research with an associative approach. The type of data used is secondary data by using documentation techniques in retrieving data in the form of annual reports and sustainability reports in each company. The data analysis technique used is structural equation modeling (SEM) analysis with the partial least square (PLS) method, then all of which will be processed in the SmartPLS 3 application. The result of this study are there is no significant effect between green accounting and carbon emission disclosure on firm value and maqashid sharia, while maqashid sharia has a significant influence on firm value. Meanwhile, there is no indirect effect between green accounting and carbon emission disclosure on firm value through maqashid sharia.
PENGARUH FAKTOR FINANCIAL DAN NON FINANCIAL TERHADAP TINGKAT UNDERPRICING PADA PERUSAHAAN SEKTOR CONSUMER Maylani, Fadilla Rahma; Sudiman, Josephine; Heriyanto, Randy
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.v7i1.304

Abstract

This research was conducted to evaluate the impact of financial factors and non-financial factors that can cause the phenomenon of underpricing. The method adopted in this research is a quantitative approach. The research population includes all companies that conducted an initial public offering between 2016 and 2022. The sample was selected using a purposive sampling method with a total of 98 companies. Statistical analysis using multiple linear regression analysis techniques. Research findings show that individually net profit margin, total asset turnover and ownership retention have a negative influence on underpricing, while current ratio, company size and company age have no influence on underpricing. Together, current ratio, net profit margin, total asset turnover, ownership retention, company age and company size have an influence on underpricing.

Page 13 of 22 | Total Record : 215

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