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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 PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, SANKSI PERPAJAKAN, DAN PENDAPATAN MASYARAKAT TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI KOTA BANJARMASIN Ataya, Alifa Izzah Shafa; Sari, Yohana Yustika
Jurnal Riset Akuntansi Politala Vol 8 No 2 (2025): 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.v8i2.493

Abstract

This study aims to test and analyze the effect of taxation knowledge, taxation socialization, tax sanctions, and community income on the dependent variable, namely Taxpayer Compliance in Paying Rural and Urban Land and Building Tax (PBB-P2) in Banjarmasin City. This research applies the probability sampling method with calculations using the Slovin formula. Data were collected through questionnaires. This type of research uses primary data, which is information obtained directly from the first source. The research population includes land and building taxpayers in the rural and urban sectors registered at the Banjarmasin City Financial, Revenue and Asset Management Agency (BPKPAD), with a total of 209,601 PBB-P2 taxpayers recorded. The sample in the study amounted to 400 taxpayer respondents. The analysis method used in this study is multiple linear regression using the IBM SPSS version 26 application. The results of this study indicate that tax knowledge, tax socialization, tax sanctions, and community income have a significant effect on taxpayer compliance in paying PBB-P2 in Banjarmasin City.
MAMPUKAH UKURAN PERUSAHAAN MEMODERASI PROFITABILITAS DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK? Rahmaningrum, Dewi; Syahzuni, Barlia Annis
Jurnal Riset Akuntansi Politala Vol 8 No 1 (2025): 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.v8i1.497

Abstract

This study employs firm size as a moderating variable to examine and evaluate the impact of profitability and leverage on tax avoidance activities. The research focuses on companies in the raw materials manufacturing sector listed on the Indonesia Stock Exchange (IDX) during the period of 2021–2023. The authors utilized secondary data with purposive sampling techniques, resulting in a sample of 39 companies. Analysis was performed using statistical methods with Moderated Regression Analysis (MRA) and processed through statistical data analysis software. The findings reveal that while leverage does not impact tax avoidance, profitability does. Additionally, company size can moderate the impact of profitability on tax avoidance, but it is unable to moderate the impact of leverage on tax avoidance. These findings suggest that company management should prioritize having a compliant attitude towards its tax payments and not engage in tax avoidance as it relates to reputational risks and legal sanctions that may arise. Although leverage is not significant, capital structure management remains important for long-term business sustainability.
PENGARUH KOMPETENSI PERANGKAT DESA, TRANSPARANSI, PARTISIPASI MASYARAKAT DAN SISTEM PENGENDALIAN INTERNAL, TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Putri, Winitriwidia Jaya; Kusumawardani, Anisa
Jurnal Riset Akuntansi Politala Vol 8 No 1 (2025): 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.v8i1.502

Abstract

This study aims to analyse the extent to which village government competence, transparency, community participation, and internal control systems affect the accountability of village fund management in Jelemuk Village. This research is expected to provide insight into the factors that support or hinder accountability in the management of Jelemuk village funds, so that it can be a recommendation for the village government in improving village financial governance more effectively and sustainably. The research sample was the Jelemuk village government related to the research variables, namely 68 questionnaire with primary data . Data analysis was carried out using the Multiple Linear Regression method with the SPSS 25 analysis tool. The results showed that Village Government Competence, Transparency and Internal Control System had an effect on Village Fund management accountability, while Community Participation had no effect on Village Fund Management Accountability.
PENGARUH ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) DISCLOSURE DAN TOTAL ASSET TURNOVER (TATO) TERHADAP NILAI PERUSAHAAN Saputra B, Rizky; Mei Susilowati, Pusvita Indria
Jurnal Riset Akuntansi Politala Vol 8 No 2 (2025): 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.v8i2.550

Abstract

This study aims to test and analyze the Influence of Environmental, Social, Governance (ESG) Disclosure and Total Asset Turnover (TATO) on Company Value. This research was conducted on industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The population of this study is 54 companies in the industrial sector listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The sample selection used a purposive sampling method with certain criteria, which resulted in 18 companies that met the criteria with a span of 3 years, so that the total sample used in the study was 54 samples. The analysis model used is panel data regression through Econometric View 12 (EViews 12). The results of this study show that environmental disclosure, and social disclosure have no effect on company value, while governance disclosure has a negative effect on company value, and total asset turnover has a positive effect on company value
PENGHINDARAN PAJAK: LEVERAGE, TRANSFER PRICING DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Rani, Sasiska; Zuliyana, Meti; Mayasari, Venny
Jurnal Riset Akuntansi Politala Vol 8 No 2 (2025): 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.v8i2.553

Abstract

This study aims to analyze the effect of leverage and transfer pricing on tax avoidance, with firm size as a moderating variable. A quantitative approach was used, with a sample of 12 consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2022 period. The analysis methods applied were multiple linear regression and Moderated Regression Analysis (MRA). The results show that both leverage and transfer pricing have a significant positive effect on tax avoidance, while firm size has a significant negative effect. Furthermore, firm size is proven to moderate the relationship between leverage and transfer pricing with tax avoidance, weakening the influence of leverage while strengthening the influence of transfer pricing. These findings provide important implications for regulators to tighten supervision of leverage and transfer pricing practices and encourage large firms to enhance tax compliance.
ANALISIS KINERJA MANAJEMEN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN PERBANKAN TAHUN 2020-2023 Nyale, M Hendri Yan; Firdauza, Cayla Alifia
Jurnal Riset Akuntansi Politala Vol 8 No 2 (2025): 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.v8i2.554

Abstract

This study aims to analyze management performance on sustainability report disclosure in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. Using purposive sampling technique, this study involved 25 companies, resulting in a total of 100 samples. The normality test shows that the data meets the assumption of normality. The analysis shows taht profitability has a significant positive effect on sustainability report disclosure. On the other hand, leverage has a significant negative influence, and company size has a significant positive influence on sustainability report disclosure.
PROFIT, POWER, AND PAYOUTS: FAKTOR PENENTU NILAI PERUSAHAAN PERBANKAN DI INDONESIA (2019–2023) Natonis, Sari Angriany; Purba, Arjuna; Riwu, Yonas Ferdinand
Jurnal Riset Akuntansi Politala Vol 8 No 2 (2025): 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.v8i2.555

Abstract

This study aims to analyze the influence of profitability, social structure, liquidity, and dividend policy on firm value in banking sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. A quantitative approach was employed using multiple linear regression analysis. The independent variables include Return on Assets (ROA) as a measure of profitability, social structure represented by managerial and majority share ownership, Loan to Deposit Ratio (LDR) as an indicator of liquidity, and Dividend Payout Ratio (DPR) for dividend policy. Firm value, as the dependent variable, was measured using the Tobin’s Q ratio. The sample consisted of seven banking companies selected through purposive sampling over a five-year observation period. The results show that partially, ROA, managerial share ownership, and LDR have a significant effect on firm value, while majority share ownership and DPR do not have a significant effect. Simultaneously, the four independent variables significantly influence firm value. These findings provide valuable insights for bank management, investors, and academics in formulating strategic policies to enhance firm value amid economic uncertainty.
DAMPAK SUSTAINABILITY REPORTING TERHADAP KINERJA PERUSAHAAN: A SYSTEMATIC LITERATUR REVIEW Muh. Fadhil Ramadhan; Widyaningsih, Aristanti; Rozali, Rozmita Dewi Yuniarti
Jurnal Riset Akuntansi Politala Vol 8 No 2 (2025): 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.v8i2.556

Abstract

Penelitian ini mengeksplorasi dampak Sustainability Reporting (SR) sebagai instrumen strategis dalam meningkatkan kinerja perusahaan, mengingat praktik pelaporan yang beragam dan hasil yang belum konsisten di literatur. Dengan mengadopsi metode Systematic Literature Review (SLR) berbasis PRISMA, studi ini menyeleksi 30 artikel empiris terbitan 2015–2025 dari database terakreditasi. Hasil analisis mengungkap bahwa efektivitas sustainability reporting sangat bergantung pada kualitas pengungkapan terutama materialitas ekonomi serta interaksi sinergis antara faktor internal (tata kelola, komitmen manajerial, kapasitas sumber daya) dan tekanan eksternal (regulasi, tuntutan stakeholder, assurance pihak ketiga). Selain itu ditemukan Teori Ambang Optimal Pengungkapan, yaitu efek positif sustainability reporting baru muncul setelah level tertentu tercapai, dan Model Sinergi Internal dan Eksternal, yang menegaskan perlunya keseimbangan antara kesiapan operasional perusahaan dan ekspektasi lingkungan). Studi ini menyimpulkan bahwa SR bukan sekadar kewajiban regulasi, melainkan fondasi penciptaan nilai jangka panjang ketika diintegrasikan secara strategis.
DAMPAK PENGHINDARAN PAJAK, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Krisyanti, Oktafiaya; Syahzuni, Barlia Annis
Jurnal Riset Akuntansi Politala Vol 8 No 2 (2025): 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.v8i2.557

Abstract

Research to examine the implications of independent variables, including tax avoidance, entity size, and profitability on firm value as a dependent variable. The focus of the research data is on food and beverage sub-sector entities on the Indonesia Stock Exchange for the 2020-2023 period. The research population includes 94 entities, with the number of samples that meet the research criteria of 30 entities or 120 data. The proxies used in the research variables are tax avoidance using the ETR-CETR proxy, entity size using the Ln total assets proxy, profitability using the ROE proxy and firm value using the modified Tobin's Q proxy. The results of data processing produce findings that tax avoidance and entity size have a significant negative impact on firm value. While profitability has a significant positive impact. The coefficient of determination (R2) value is 37.6, which means that the variables tax avoidance, entity size and profitability have an impact on firm value of 37.6% and the remaining 62.4% is influenced by other independent variables.
KUALITAS PELAYANAN PEMBUATAN SURAT KETERANGAN CATATAN KEPOLISIAN (SKCK) DI KEPOLISIAN RESOR KAHAYAN HILIR KABUPATEN PULANG PISAU Pasaribu, Muhammad Irvan Yazid Azhar
Jurnal Riset Akuntansi Politala Vol 8 No 2 (2025): 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.v8i2.561

Abstract

This study aims to determine the quality of police certificate issuance services at the Kahayan Hilir Police Station in Pulang Pisau Regency. The research method used is qualitative, employing Zeithaml, Panasuraman, and Berry's theory in Hardiansyah, which includes tangibility, reliability, responsiveness, assurance, and empathy. The data collection techniques used in this study include observation, interviews, and documentation. Based on the research findings, the quality of service is already quite optimal and maximal. However, there are several shortcomings that need to be addressed, including the presence of staff who are not fully responsible for the tasks assigned to them, as well as limited knowledge, which is one of the factors hindering the performance of staff.

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