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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 Intellectual Capital dan Laverage Pada Profitabilitas Manurung, Carolina Lidya; Syahzuni, Barlia Annis
Jurnal Riset Akuntansi Politala Vol 7 No 3 (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.v7i3.373

Abstract

The COVID-19 pandemic has had a negative impact on various business sectors in Indonesia, including the property and real estate sector. However, the property and real estate sector still made a significant contribution (16%) to Indonesia's GDP (Public Relations Secretariat of the Republic of Indonesia Cabinet, 2023). This indicates that the sector has managed to maintain its performance and withstand the economic crisis. This research aims to investigate the influence of intellectual capital and leverage on the profitability of companies in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The study employs a quantitative method using multiple linear regression. The research population includes all property and real estate companies listed on the IDX from 2020 to 2022, with a sample size of 96 financial reports from 32 companies obtained through purposive sampling. The results of the study show that intellectual capital significantly has a positive impact on profitability. Conversely, leverage significantly has a negative impact on profitability.
Pengaruh Likuiditas, Solvabilitas, dan Aktivitas Terhadap Profitabilitas Perusahaan Tekstil dan Garmen yang Terdaftar di BEI Rumantas, Ivan
Jurnal Riset Akuntansi Politala Vol 7 No 3 (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.v7i3.381

Abstract

The purpose of this research is to examine the impact of Liquidity, Solvability, and Activity on the Profitability of Textile and Garment companies listed on the Indonesia Stock Exchange for the period 2018 - 2022. This research is a quantitative study using purposive sampling method. The study examines 100 data points from textile and garment sector companies listed on the IDX for the period 2018 - 2022 using the Statistical Package for Social Science (SPSS). Multiple linear regression analysis is used as the data analysis method. The results of this research indicate that Liquidity, Solvability, and Activity simultaneously influence Profitability. Liquidity partially does not have a significant effect on Profitability. Solvability partially does not significantly affect Profitability. Activity partially has a positive but not significant effect on Profitability. The limitation of this research is that the researcher only investigates companies in the textile and garment sector. Further research can hopefully be conducted in other sectors such as the pharmaceutical sector. This research is expected to increase insights, especially in company management, as a basis for decision-making to improve company profitability.
PENGARUH STRUKTUR MODAL, PERPUTARAN ASET TERHADAP KINERJA PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI: Bahasa Indonesia Laurencia, Noviana; Indrati, Menik
Jurnal Riset Akuntansi Politala Vol 7 No 3 (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.v7i3.382

Abstract

Company performance can be seen through financial reports. The uncertainty of NPM each year is a consideration to see the factors that have an influence. This research was conducted with the aim of exploring the impact of capital structure and asset turnover using company size as a moderating variable on company performance. There are 35 samples that meet the criteria from a total population of 57 companies with research objects as main board companies in the non-cyclical consumer sector for the period 2020 - 2022. This research uses the moderated regression analysis (MRA) method using the help of statistical analysis tools. The research results show that the variables capital structure, asset turnover, company size, company size which moderates capital structure, and company size which moderates asset turnover simultaneously influence company performance. The capital structure variable has a positive effect on company performance. The asset turnover variable has a negative effect on company performance. The company size variable is unable to moderate the influence of capital structure on company performance and the influence of asset turnover on company performance. This research can be a consideration for external parties to pay more attention to the size of the company's debt and see how effectively the company's assets can work, to maximize its performance. For companies to be able to make efforts to prevent increasing company risks and maximize resources to be able to utilize company assets optimally.
Dampak Struktur Aset, Struktur Modal dan Profitabilitas terhadap Nilai Entitas Rajagukguk, Lenni; Syahzuni, Barlia Annis
Jurnal Riset Akuntansi Politala Vol 7 No 3 (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.v7i3.388

Abstract

The economic and social conditions of a country greatly impact the health of an entity, and not all of them can survive the current economic crisis. The same thing happens to property and real estate entities. Although now this industry can be said to be growing rapidly in Indonesia. However, in 2021, it will become the industrial sector with the largest debt default. This has a huge impact on the value of the entity, which can be seen from changes in share prices. This research is to determine the partial influence of asset structure, capital structure and profitability on entity value. The independent variables use asset structure, capital structure, and profitability. Meanwhile, the entity value is the dependent variable. Entities in the property and real estate sector listed on the Indonesia Stock Exchange (BEI) are the population used. A purposive sampling technique was used to obtain 30 companies according to the criteria in the 2020-2022 period, resulting in 90 research samples. The sample selection criteria used were publishing complete annual financial reports in rupiah, having positive profits, and publishing share prices during the research period. Multiple linear regression analysis is used as a data processing method assisted by statistical data processing software. The results of data analysis show that asset structure has a negative effect on entity value, while profitability and capital structure have a significant effect and have a positive impact on entity value.
Faktor FAKTOR-FAKTOR YANG MEMENGARUHI STOCK RETURN Putra, Jusintri; Syahzuni, Barlia Annis
Jurnal Riset Akuntansi Politala Vol 7 No 3 (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.v7i3.391

Abstract

This research aims to determine the factors that influence stock returns in the basic materials sector listed on the Indonesia Stock Exchange (BEI) during the 2020-2022 period. The independent variables used are profitability with Return on Assets (ROA) as a proxy, company size is calculated using the natural logarithm of total assets, liquidity which is proxied by the Cash Ratio, and operating cash flow which is proxied by Operating Cash Flow (OCF). The dependent variable is stock return which is proxied by Capital Gain. The population of this research was 96 companies and a research sample was obtained using a purposive sampling technique of 29 companies for 3 years, resulting in 87 samples. Quantitative methods were used in this research using an explanatory causality design and conducting tests using the SPSS statistical program. The research data has passed the normality test and is suitable for research. Based on the results of the determination test, the variables profitability, company size, liquidity and operating cash flow only 26.1% influence stock returns and it is known that 73.9% of other variables outside research are thought to be able to influence stock returns. The research results stated that the profitability variable had a significant positive effect on stock returns, while the variables company size, liquidity, operating cash flow had no effect on stock returns. This happens because investors are more interested in how much a company can make a profit, so they don't pay too much attention to other variables such as the size of the company, the company's ability to settle short-term obligations or the cash flow that flows into its operating activities.
IMPLEMENTASI CUSTOMER RELATIONSHIP MANAGEMENT (CRM) SEBAGAI UPAYA UNTUK MENINGKATKAN CUSTOMER SATISFACTION DAN CUSTOMER LOYALTY (STUDI KASUS PADA BSI KCP MALANG SOETTA) Khotimah, Khusnul; Budianto, Eka Wahyu Hestya
Jurnal Riset Akuntansi Politala Vol 7 No 3 (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.v7i3.396

Abstract

This study aims to determine the extent of the role of CRM in increasing customer satisfaction and loyalty in the long term for good sustainability, especially by applying existing Islamic values, especially in sharia-based banking such as BSI KCP Malang Soetta. The research conducted in 2024 is qualitative with a descriptive approach using primary and secondary data collected through library data, interview techniques, observation, and documentation. The data analysis process starts from the process of data collection, reduction, presentation and conclusion drawing to produce findings about what motivates the application of CRM such as relationships that are considered unique, the application of the pareto law, research 68% of customers leave due to poor service etc.. How the procedures for implementing CRM can be done with 3 strategies namely one off one marketing, partnering programs, and continuity marketing. Including the impact and obstacles that must be faced from the implementation of CRM.
PENGARUH KEPEMILIKAN MANAJERIAL, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Dewi, Sukmawati; Syahzuni, Barlia Annis
Jurnal Riset Akuntansi Politala Vol 7 No 3 (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.v7i3.397

Abstract

The aim of the research is to examine the relationship between managerial ownership, profitability and company size and company value in the non-cyclical consumer sector which is listed and active on the Indonesia Stock Exchange (IDX). The use of causality research design in this research is to look for cause and effect relationships. The panel data regression method obtained a sample of 69 observation data which combined cross-section data from 23 companies with time-series data for three years from 2020 to 2022. The data in the research was processed using statistical analysis tools. The best random effect model was selected from the results of the Chow test, Hausman test and Lagrange multiplier test and has passed the classical assumption test. Data processing shows that partially managerial ownership and company size are proven to be unable to have a significant influence on company value. Meanwhile, the profitability variable is able to influence company value in a positive direction. It is hoped that the research results can help companies maintain factors that can optimize company value and help investors consider relevant factors in investment decisions.
PENGARUH CUSTOMER EXPERIENCE, CUSTOMER SATISFACTION, DAN WORD OF MOUTH TERHADAP CUSTOMER LOYALTY PADA APLIKASI TIKET BIOSKOP Lie, Yenita Flowrenza; Panjaitan, Arop Ria Saulina
Jurnal Riset Akuntansi Politala Vol 7 No 3 (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.v7i3.398

Abstract

Mobile applications are the right platform in combining elements of customer experience and customer satisfaction to build customer loyalty, it can be seen that currently many companies are turning to the digital world by developing mobile applications as a forum for interaction with customers. The aim of this research is to find out the impact of customer experience, customer satisfaction and word of mouth on customer loyalty in purchasing movie tickets through the TIX ID application. The research approach used in this study is quantitative and analyzed using multiple linear regression. Sampling using non-probability sampling techniques involving 140 respondents who use the TIX ID application in Jabodetabek. The results show that partially customer experience, customer satisfaction, and word of mouth have a positive effect on customer loyalty, and simultaneously have a positive effect on customer loyalty. The managerial implication of this research is that management needs to ensure that complaint services related to ticket purchase errors in the TIX ID application are improved, by analyzing common errors. Companies can also take advantage of the power of word of mouth by providing a satisfying experience to customers. Because a good customer experience will tend to have a higher level of customer loyalty.
PENGARUH STRUKTUR MODAL, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Sari, Lupita Puspita; Syahzuni, Barlia Annis
Jurnal Riset Akuntansi Politala Vol 7 No 3 (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.v7i3.400

Abstract

This research seeks to examine the influence of capital structure, liquidity, and firm size on the valuation of pharmaceutical sub-sector companies and hospitals on the Indonesia Stock Exchange throughout the period spanning 2019 to 2022. The study utilizes independent variables, namely Debt to Equity Ratio (DER) representing capital structure, Current Ratio (CR) representing liquidity, and Size representing company size. The dependent variable, company value, is assessed using the Price to Book Value (PBV). The study encompasses a population of 23 companies, from which a purposive sample of 16 companies is selected over a four-year duration, resulting in a total of 64 research samples. Data analysis is conducted through multiple linear regression utilizing statistical software. The results suggest, collectively, capital structure, liquidity, and company size have an impact on company value. Specifically, the capital structure and liquidity variables demonstrate a partially significant positive influence on company value, whereas the company size variable does not exhibit a partially significant effect. The practical implication implies that companies should optimize their financing for operational needs, enabling investors to evaluate the company's value based on an optimal capital structure and its capacity to fulfill financial obligations
Pengaruh Aset Pajak Tangguhan, Nilai Perusahaan dan Perencanaan Pajak terhadap Manajemen Laba Permata, Yangki; Kusuma Dewi, Eka
Jurnal Riset Akuntansi Politala Vol 7 No 3 (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.v7i3.415

Abstract

Earnings management is an effort made by management to attract investors or stakeholders by influencing its financial reports. Earnings management is one way of processing accounting data through deferred tax assets and tax planning so as to increase public confidence in the company's performance. This study aims to determine the influence of deferred tax assets, company value and tax planning on earnings management in Consumer Non-Cyclical companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling method in this study used a purposive sampling method, in order to obtain a data sample of 9 companies or 45 observational data. Source of data used in this research is secondary data. Data analysis wasperformed by panel data regression analysis using Eviews 12. The results of the study Partially deferred tax assets and tax planning has no effect on earning management. While company value have an effect on earnings management. Simultaneously deferred tax assets, company value and tax planning have an effect on earnings management.

Page 17 of 22 | Total Record : 215

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