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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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PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, PERTUMBUHAN PENJUALAN, KEPEMILIKAN MANAJERIAL TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR CONSUMER NON CYCLICAL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2021) Aldha Nava Pratiwi; Listyorini Wahyu Widati
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.v7i2.347

Abstract

Taxes are a source of income for the state, while for companies taxes are a burden that will reduce net profits. The difference between the interests of affiliates who want large tax revenues is always at odds with the interests of corporate investors who want possible annual tax payments. Differences in perceptions regarding taxes as a source of income for the state are a factor causing non-optimal tax payments. The aim of the research is to analyze the influence of SIZE, AGE, SG and KM on ETR. Non-cyclical consumer companies were listed on the Indonesia Stock Exchange between 2018 – 2021 with a total of 9 samples collected. Multiple linear regression analysis for data verification. The research results show that SIZE + is significant ETR, while AGE and SG - are significant ETR, but KM + is significant ETR.
DETERMINAN BREVET PAJAK SEBUAH PENDEKATAN MOTIVASI Rosza, Rosza Dewanti; Hardiningsih, Pancawati
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.v7i2.353

Abstract

The importance of a tax brevet for students is to increase students' academic capabilities and also open up greater opportunities in the world of work related to the field of taxation. This study aims to analyze and examine the effect of social motivation and career motivation moderated by economic motivation on tax brevet. The population of this study were accounting students at Stikubank University Semarang in 2019 and 2020. The sampling technique using purposive obtained as many as 181 students. The analysis technique uses Moderating Regression Analysis (MRA). The results of testing social motivation have a significant positive effect on tax brevets, career motivation has a significant positive effect on tax brevets, and economic motivation strengthens the influence of career motivation on tax brevets. These findings can be used for development both at the educational institution level, corporate level and government fiscal policy, so that students can keep up with tax regulation updates.
KEBERADAAN TOKO TRADISIONAL DAN TOKO MODERN; ASPIRASI PEDAGANG KECIL DAN REGULASI PEMERINTAH KABUPATEN TANAH LAUT Nurani, Muhammad Fahmi; Ali, Abdul Muta
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.v7i1.368

Abstract

As modern stores dominate and traditional shops cannot compete, various threats emerge, including the loss of traditional shops owing to changing consumer behaviors. The existence of modern shops today creates a dilemma for the government, including in the Tanah Laut Regency area. On the one hand, it creates job opportunities, but on the other, it has the potential to paralyze established traditional shop businesses. It requires the participation of the state, which has the authority to issue regulations. This is a descriptive field research using qualitative methods, with a focus on the sustainability of traditional stores following the existence of modern shops, the aspirations of small traders, and Tanah Laut district government regulations. This research, conducted in 2023, Traditional shop owners experience the influence of modern stores both before and after they open, particularly in terms of income. Because modern stores are more organized and tidier, and rooms are air-conditioned, consumer preferences have shifted. Their aspirations are to progress together, and the site or development zone for modern shops is not close to traditional shops, despite the fact that some are already barely 50 meters away. The sustainability of modern shops today has a significant impact on the sustainability of traditional shops in Tanah Laut Regency. This involves shop development zoning arrangements, collaboration between modern and traditional stores, government assistance in the construction of traditional shops to balance the development of modern shops.
DETERMINAN KUALITAS LAPORAN KEUANGAN KOPERASI WANITA DI KABUPATEN SUMENEP Nurjannah, Evira Afif; Nawirah, Nawirah
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.v7i2.385

Abstract

This research aims to test the influence of understanding SAK ETAP cooperative accounting, the quality of human resources, education level, the use of information technology and integrity on the quality of financial reports of women’s cooperatives in Sumenep district. With this research, it is expected to be additional information and input for women’s cooperatives to further improve the quality of their financial statements. This study builds on previous research by adding integrity variables and object used by the Sumenep Regency women’s cooperative because. The population of this study is a women’s cooperative registered in the KEMENKOPUKM with a sample of 74 respondents and analysis data using SPSS 26.0 software. The results of this study are variables of understanding accounting for SAK ETAP cooperatives and the quality of human resources have positive and significant effect on the quality of financial statements, while the level of education, the use of information technology and integrity do not affect the quality of financial statements in women’s cooperatives.
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, EXCHANGE RATE, CAPITAL INTENSITY DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK Djati, Kartika
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.v6i2.389

Abstract

The purpose of this study is to empirically determine the influence of independent commissioners, audit committees, exchange rates, capital intensity and profitability on tax avoidance. The population of this study includes all manufacturing companies in the consumer goods industry listed on the Indonesia Stock   Exchange   (IDX)   for   the   period   2016-2020. Sampling   techniques use purposive sampling using regression analysis of panel data in knowing the relationship between independent and dependent variables. This type of research method is quantitative with an associative level of explanatory. Based on the criteria that have been determined obtained by 10 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is regression analysis of panel data with the help of Eviews 13.0 software. The results showed that the Independent Commissioner, Exchange Rate and Profitability had no effect on Tax Avoidance whereas the Audit and Capital Intensity Committee had a significant effect on Tax Avoidance.
EVALUASI KINERJA KEUANGAN PT BANK SYARIAH INDONESIA SEBELUM DAN SETELAH DILAKUKAN MERGER Sari, Maya Puspita; Muktiyanto, Ali; Budiyanti, Hety
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.v7i1.394

Abstract

To increase the market share and strengthen the capital of Islamic banking in Indonesia as well as to expand their business, the government expanded Islamic banks externally through the merger of 3 (three) state-owned Islamic banks to become PT Bank Syariah Indonesia. The method used in this research is descriptive quantitative where this study analyzes the financial performance of Islamic Banks forming Bank Syariah Indonesia which consists of 3 (three) Islamic banks namely PT Bank Syariah Mandiri, PT Bank BRI Syariah, and PT Bank BNI Syariah during the research period 2019-2022, by comparing 2 period before and 2 period after the merger. The results of the paired sample t-test showed that there were differences for the 6 (six) financial ratios of the 9 (nine) financial ratios studied between before and after the merger in the observation period. These results indicate that the merger provided a significant improvement in the financial performance of PT Bank Syariah Indonesia.
THE EFFECT OF ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) AND CAPITAL STRUCTURE ON FIRM VALUE: THE ROLE OF FIRM SIZE AS A MODERATING VARIABLE Wulandari, Priska; Istiqomah, Dyah Febriantina
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.v7i2.402

Abstract

This research aims to examine the effect of Environmental, Social, and Governance (ESG) and capital structure on firm value moderated by firm size variables. Good ESG disclosure will attract investors to invest in a company so that it can increase the value of the company. The research sample of 47 mining companies listed on the Indonesia Stock Exchange was taken using a purposive sampling technique. The research observation period was 2021-2022, so the total observations were 94 subjects. This research uses a quantitative approach. The data collection method is documentation through secondary data collection on annual financial reports and sustainability reports, the data analysis technique is moderated regression analysis (MRA) using Eviews Enterprise 12 software. The results showed that ESG has no positive effect on firm value, but capital structure and firm size have a negative effect on firm value. Firm size is unable to moderate the effect of ESG on firm value but can moderate the effect of capital structure on firm value.
Perlakuan Akuntansi Biaya Lingkungan Pada Perusahaan Farmasi (Studi Pada PT. Sumber Obat Malang) Putri, Syehryl Meidiana; Alamsyah, Ahmad Fahrudin
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.v7i2.403

Abstract

This study aims to determine the accounting treatment of environmental costs in waste management efforts at PT Sumber Obat related to the process of identification, recognition, measurement, presentation, and disclosure of environmental costs. This research uses qualitative research methods with a case study approach. The results showed that PT Sumber Obat has carried out waste management very well and also pays attention to its responsibility to the surrounding community by holding CSR programs. In the application of environmental accounting, there are five stages of cost allocation. The identification stage is classified into 2 costs, namely operational costs (repair costs, maintenance costs, employee bonus salaries, chemical decomposition costs, administrative and general costs, donation costs) and environmental and AMDAL handling costs. The environmental cost recognition stage uses the accrual basis method which recognizes when transactions occur without reference to cash transfers. The measurement stage of environmental costs is by PSAK which uses rupiah units and uses the historical cost method. The presentation stage of environmental costs has not been separated from the financial statements and is made one with the company's operating costs included in the income statement. The disclosure stage shows that PT Sumber Obat has not disclosed related environmental cost reports, and there are no policies and notes related to environmental costs in the notes to the financial statements.
Pengaruh Kualitas Audit, Kekuatan Pendapatan, Komite Audit terhadap Nilai Perusahaan Juli Supriyatno, Dwi Retno Setianingrum; Hendrani, Ai
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.v7i2.404

Abstract

Company value offers investors a framework to evaluate investment choices. The goal of the purpose of this research is to examine the impact of audit quality, revenue strength, and audit committee about the matter value of enterprises operating in the fundamental industrial and chemical domains that are listed on the Indonesia Stock Exchange (BEI) from 2020 to 2022. This research paradigm employs a causal design using secondary data sources. The sampling technique used was purposive sampling, including a selection of 32 firms over a span of 3 years. This yielded a total of 96 samples, namely in the form of annual report data from companies operating in the basic industrial and chemical sectors over the period of 2020-2022. This study employs a quantitative methodology by doing statistical analyses on the data. It utilizes research analysis techniques such as descriptive statistical analysis tests, classical statistical hypothesis testing, and conducting hypothesis testing via the use of multiple linear regression method. The study results suggest that the variable of audit quality has a substantial significant and advantageous effect on the company's valuation. The earnings power and audit committee variables have no impact the value of a firm
PENERAPAN AKUNTANSI LINGKUNGAN DALAM PENGELOLAAN LIMBAH: STUDI PADA PENCUCIAN MOBIL Nida Fiya Umaini; Sihabudin, Sihabudin; Arimurti, Trias
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.v7i2.406

Abstract

The car wash business is one of the types of businesses that generates waste that can pollute the environment and endanger the surrounding community. The research method used is descriptive research with a qualitative approach. Data collection was obtained using source triangulation and method triangulation through interviews and observations. The participants in this study are car wash businesses in Karawang Regency. Informants in this study consist of key informants, main informants, and supporting informants. Data analysis techniques used are data reduction, data presentation, and conclusion drawing. The results of this study indicate that car wash businesses in Karawang Regency do not yet know and understand environmental accounting, and have not implemented environmental costs in their financial reports. However, there are environmental costs incurred, one of which is the cost of internal environmental failures.

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