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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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STRATEGI PENGEMBANGAN USAHA JENANG PASCA PANDEMI MENGGUNAKAN METODE SWOT DAN QSPM PADA CV. MUBAROKFOOD CIPTA DELICIA Nasya, Vilda Innaka; Arbainah, Siti; Ardian Widiarto
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.v7i2.305

Abstract

This research is applied research with a qualitative descriptive case study approach that aims to formulate a business development strategy after the Covid-19 pandemic at CV. Mubarokfood Cipta Delicia. Data was collected using observation, interview, documentation, and questionnaire methods. Data analysis was carried out using the IFE, EFE, CPM, IE, SWOT, and QSPM matrices. The result of the total IFE weighted score is 2.789 and the total EFE weighted score is 3.358. The total score based on CPM of 3,413 shows that the company is in the most superior position. The results of the IE Matrix analysis are in quadrant II (grow and build) by producing integration strategies and intensive strategies, which are further processed using the SWOT matrix and create eight alternative strategies. The strategy that best suits the condition of the company based on QSPM is to maintain quality and increase product innovation through cooperation with suppliers to achieve customer satisfaction with a TAS value of 6.691.
ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN NO. 7 TAHUN 2010 TERHADAP PENCATATAN ASET TETAP DI PEMERINTAH KOTA SERANG PROVINSI BANTEN Aditya, Deny; Khoirunnisa, Dini; Uzliawati, Lia
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.v7i1.320

Abstract

Fixed assets refer to tangible assets that provide benefits for more than twelve months or at least one fiscal year and are utilized in operational activities within an entity. The objective of this study is to examine the similarities in the recording fixed assets at the Regional Agency for Financial Management and Savings (BPKAD) of Serang City, Banten Province, in alignment with the established Government Accounting Standards. The research employs a qualitative method, specifically utilizing a comparative analysis approach. The comparison involves assessing data from the previous year's research objects and examining the application of accounting to fixed assets in BPKAD Serang City based on Government Accounting Standards No. 7 of 2010. The findings indicate that the accounting treatment for fixed assets aligns with Government Accounting Standards Regulation No. 7 of 2010. Recognition, calculation, settlement, elimination, and the reduction in economic value are consistent with the SAP Policy No. 7 of 2010.
PENGARUH EARNING PER SHARE DAN PRICE EARNING RATIO TERHADAP HARGA SAHAM PADA PT BANK CENTRAL ASIA Tbk PERIODE 2012-2022 Satria, Rita; Sukmana, Sri Rahmawati; Herlianti, Elva; Nufzatutsaniah, Nufzatutsaniah
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.v7i2.321

Abstract

This research aims to determine the influence of Earnings per Share (EPS) and Price Earning Ratio (PER) on Stock Prices at PT Bank Central Asia Tbk for the period 2012-2022. The research method employed is quantitative research with an associative type, and the population of the study comprises the financial reports of PT Bank Central Asia Tbk for the period 2012-2022. The data sample is derived from the Income Statement, Notes to the Financial Statements, and Summary of Stock PT Bank Central Asia Tbk for the period 2012-2022. Data analysis is conducted using SPSS Version 25, and the data testing includes Descriptive Statistical Test, Classical Assumption Test, Multiple Linear Regression Test, Correlation and Determination Coefficient Test, Partial Hypothesis Test (t-test), and Simultaneous Hypothesis Test (F-test). The results of the t-test in this study indicate that the Earnings per Share variable has a significant influence on Stock Prices, while the Price Earning Ratio variable also significantly affects Stock Prices. Meanwhile, the F-test results show that both the Earnings per Share and Price Earning Ratio variables simultaneously have a significant influence on Stock Prices, with a determination coefficient of 98.6%, indicating a strong relationship.
PENGARUH TOTAL ASSET TURNOVER, LEVERAGE DAN SALES TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Candradevi, Astiani Nur; Alliyah, Siti
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.v7i2.330

Abstract

This study aims to determine the impact of Total Asset Turnover, Leverage, and Sales on profit growth in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the period of 2019 - 2021. The sampling technique employed was purposive sampling, resulting in a sample size of 11 companies. For this study, the data analysis method employed is multiple linear regression analysis. The findings of this study indicate that Total Asset Turnover and Sales have a positive impact on profit growth, whereas Leverage has a negative impact on profit growth.
PENGARUH SDGS, INTELLECTUAL CAPITAL DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2018-2021) Janah, Fajarina Miftakhul; Maryono; Rr. Tjahjaning Poerwati
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.v7i2.336

Abstract

This study aims to find empirical evidence that can reduce  the research gap and  analyze the effect of SDGs, Intellectual Capital, and company size on the company's financial performance. The samples in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period with a total of 136 samples that can be processed. In this study, data analysis used multiple linear regression analysis with the help of IBM Statistics SPSS v25. Research that has been conducted on SDGs on the company's financial performance can be concluded that this variable has a significantly positive  effect on the company's financial performance. The Intellectual Capital variable  shows the results that Intellectual Capital measured by VAIC is stated to have a significant effect on the company's financial performance. Meanwhile, the variable size of  the company has no effect on the company's financial performance.
PENGARUH UMUR PERUSAHAAN, LEVERAGE, TOTAL ARUS KAS DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021 Mufidah, Sevinatu; Istanti, Sri Layla Wahyu
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.v7i2.337

Abstract

This research was used to determine the effect of company age, leverage, total cash flow and company size on financial distress in textile and garment companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling method for this research uses a purposive sampling method. The analysis technique used is multiple linear regression and the type of research data is quantitative. The research results show that leverage has a significant positive effect on financial distress in textile and garment companies listed on the Indonesia Stock Exchange in 2019-2021. On the other hand, company age, total cash flow, and company size have an insignificant negative effect on financial distress. It is hoped that the results of this research can be a basis for management to make improvements when the company shows financial problems. It is hoped that this research will help them choose which companies they will invest in.
PENGARUH PENDAPATAN MASYARAKAT, KUALITAS PELAYANAN, SANKSI PERPAJAKAN, DAN NILAI JUAL OBJEK PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI KOTA BANJARMASIN Puteri, Ananda; Nordiansyah, Muhammad; Fatimah; Norlena
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.v7i2.342

Abstract

This study aims to examine and analyze the effect of community income, service quality, tax sanctions, and selling value of tax objects on taxpayer compliance in paying Rural and Urban Land and Building Tax (PBB-P2). The population in this study is rural and urban land and building taxpayers registered with the Regional Revenue and Asset Financial Management Agency (BPKPAD) of Banjarmasin City totaling 159,175 people. The sample in the study was 100 taxpayer respondents. This study used purposive sampling method calculated by Slovin's formula. The data collection technique used in this study was a questionnaire. The type of research used is primary data from data sources obtained directly from original or first-party sources. The data analysis method was applied with multiple regression analysis using the help of IBM SPSS version 26. The results of this study show that community income, service quality, and selling value of tax objects have a significant effect on taxpayer compliance in paying PBB-P2 in Banjarmasin City. However, tax sanctions do not have a significant effect on taxpayer compliance in paying PBB-P2 in Banjarmasin City.
PENGARUH GREEN ACCOUNTING DAN SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI) Viona Adikasiwi; Widiatmoko, Jacobus; Indarti, MG Kentris
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.v7i2.343

Abstract

The research was conducted to test and analyze whether green accounting projected with index proper while sustainability reports projected by corporate social responsibility influenced the financial performance of companies with leverage and size of companies as controlling variables. The research objects used are manufacturing companies listed on the Indonesian Stock Exchange from 2018 to 2022. The sampling technique in this study uses purposive samplings with defined criteria, thus producing 249 data. The method used in this study is the double linear regression analysis method. The results of this research show that green accounting and sustainability reports have an impact on the financial performance of companies.
PENGARUH SOLVABILITAS, UKURAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN TERHADAP MANAJEMEN LABA Nurul Fatikhah
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.v7i2.344

Abstract

Profit in financial reports can be used as a way to assess whether management is good or bad in managing company assets. Earnings management is viewed from two points of view. Academics see it as the right of company managers to set certain accounting policies, while practitioners consider it fraud. This research aims to determine how solvency (leverage), company size, and dividend policy influence earnings management. The results of this research took all manufacturing companies listed on the Indonesia Stock Exchange during the 2019-2022 observation period. Quantitative methods were used in this study with purposive sampling as a sample selection technique, to test the hypothesis. This research produced data from 252 companies, with 63 companies as samples. This research shows that leverage affects earnings management, but company size does not affect earnings management. On the contrary, dividend policy seems to have a positive impact on earnings management.
PENGARUH KOMPETENSI, INDEPENDENSI, FEE AUDIT AUDITOR DAN TIME DEADLINE PRESSURE TERHADAP KUALITAS AUDIT Rahati Devi Ayustine; Srimindarti, Ceacilia
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.v7i2.346

Abstract

Hasil dari kualitas audit sangat penting bagi suatu entitas, hal ini dikarenakan hasil audit dapat memberikan suatu keyakinan yang tinggi terhadap infomasi laporan keuangan entitas tersebut. Tujuan dari penelitian ini adalah untuk menguji adakah pengaruh kompetensi, independensi, fee audit, serta time deadline pressure terhadap kualitas audit yang disajikan auditor untuk kepentingan entitas. Pengumpulan data pada penelitian ini dengan membagikan kuesioner kepada para auditor yang bekerja pada Kantor Akuntan Publik di Kota Semarang. Dengan mengunakan sampel penelitian sebanyak 78 auditor. Kemudian data akan diolah menggunakan SPSS 22. Hasil dari penelitian ini menunjukan bahwa kompetensi, independensi dan time deadline pressure berpengaruh positif terhadap kualitas audit. Sedangkan fee audit tidak berpengaruh terhadap kualitas audit. Kata kunci: kompetensi, independensi, fee audit, time deadline pressure, kualitas audit

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