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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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CORPORATE SOCIAL RESPONSIBILITY SEBAGAI PERTUNJUKAN : PERSPEKTIF DRAMATURGI DALAM MEMAHAMI PENGELOLAAN CITRA PERUSAHAAN (STUDI PADA PT BANK RAKYAT INDONESIA TBK) Mustafa, Mifta Aulia; Middin, Muslianti; Said, Darwis
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.v8i2.563

Abstract

This study aims to understand how PT Bank Rakyat Indonesia Tbk. (BRI) uses Corporate Social Responsibility (CSR) programs as a performance to shape and manage the company's image, using Erving Goffman's dramaturgical perspective. Through a qualitative approach and case study method, data were collected through semi-structured interviews with internal parties of the company and analysis of documents such as sustainability reports, media publications, and CSR campaigns. The findings show that BRI's CSR operates in two symbolic areas: the frontstage, which is presented to the public through positive narratives, promotional media, and formal reporting; and the backstage, which reflects internal dynamics, planning processes, and the reality of program implementation. The analysis reveals that although CSR is carried out with social goals, public representation is often strategically arranged to strengthen the institutional image. Thus, CSR is not only a practice of social responsibility, but also a dramaturgical instrument in managing corporate impressions. This study broadens the understanding of CSR as a social construction and its contribution to shaping corporate legitimacy in the eyes of the public.
AKUNTANSI BERKELANJUTAN DALAM EVALUASI DAN PENGUKURAN KINERJA RANTAI PASOKAN SIRKULAR Muhammad Helmi Falah; Fety Widianti Aptasari
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.v8i2.572

Abstract

Supply chain transformation towards a circular economy (CE) model is a key strategy in addressing the sustainability crisis caused by linear economic practices. CE offers a new paradigm that balances economic achievement with social and environmental responsibility. However, the implementation of Circular Supply Chain (CSC) still faces challenges, especially in terms of performance evaluation and measurement. One of the main obstacles is the lack of agreement on indicators that can assess sustainability comprehensively at the supply chain level. This study examines the role of sustainable accounting as a strategic information system to support transparency and accountability in CSC performance measurement. Through a literature study, this study maps CE indicators used in academic studies and industry practices. The results show that existing indicators are still fragmented and have not fully integrated economic, environmental, and social dimensions. As a contribution, this study proposes two composite indicators designed to provide a more holistic picture of CSC performance. This framework is expected to support more effective decision-making and encourage the transition towards a sustainable circular supply chain.
SISTEM PENGENDALIAN PERSEDIAAN BARANG DAGANG PADA KOPERASI KARYAWAN COMFEED MAKMUR SENTOSA PT. JAPFA COMFEED INDONESIA TBK, UNIT BANJARMASIN Pebriana, Rina; Suasri, Eni; Normini, Normini
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.v8i2.579

Abstract

This study aims to analyze the effectiveness of the inventory control system at Koperasi Karyawan Comfeed Makmur Sentosa (Kopkar CMS), PT Japfa Comfeed Indonesia Tbk, Banjarmasin Unit. Data were collected through observation, interviews, and literature review, and analyzed using a qualitative descriptive approach. The findings indicate that the inventory control system is generally well-implemented, with systematic procedures for receiving, storing, and issuing goods, all recorded through the Web Point of Sales (POS) application, Ketoko. However, discrepancies between system data and physical stock were identified, along with the continued use of the Last In First Out (LIFO) method for product placement. These issues pose potential risks of loss due to product expiration or damage, particularly for fast-moving items..
MENGUKUR PERILAKU KONSUMTIF MILENIAL DALAM MENGGUNAKAN PAYLATER Permana, Gusi Putu Lestara
Jurnal Riset Akuntansi Politala Vol 8 No 3 (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.v8i3.383

Abstract

Consumptive behavior related to using Pay later services or paying later is a fairly common problem and carries certain risks. Several issues related to consumer behavior in using Paylater. Increased debt. Using Paylater can encourage someone to continue buying goods or services without considering how large the debt is being built up. This research uses quantitative research methodology. Data was collected using a questionnaire technique (questionnaire) with a Likert scale. The results of this research suggest that this construct is only able to partially explain millennial consumer behavior in using pay later because the three primary constructs are the perception of ease of use of income, perception of benefits of income, intensity of use of the wasteful lifestyle and are rejected based on test results which indicate that the construct This is not able to measure millennial consumer behavior in using pay later. However, the perception of ease of use towards the intensity of use and income towards consumptive lifestyle from these two constructs were accepted based on test results, which indicated that this construct could measure millennial consumptive behavior in using pay later.
PENGARUH AUDIT INTERNAL DAN PENGENDALIAN INTENAL DALAM MENINGKATKAN KINERJA PERUSAHAAN PADA PT. PANEN EMBUN KEMAKMURAN Milawati, Milawati; Suasri, Eni
Jurnal Riset Akuntansi Politala Vol 8 No 3 (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.v8i3.503

Abstract

In the business world, company performance is very important and is the main concern for management. Company performance is a parameter in conducting performance assessments. The main factor in improving performance is the control implemented in the company. Good control will facilitate work activities in the company. Control evaluation can be done by conducting an internal audit of the company. One of the objectives of an audit is to find out whether or not there are abnormal things in a company. This study aims to determine the influence of internal audit, internal control in improving company performance. This research was conducted on PT. Harvest Dew of Prosperity. The type of data in this study is quantitative in the form of data processing from questionnaires using the SPSS version 26 application. The results of the hypothesis test in the form of a partial test show that the internal audit has no effect on improving the company's performance and internal control  affect the improvement of the company's performance. The Adjusted R Square value of 0.540 indicates the influence of internal audit and control on improving the company's performance by 54% while the remaining 46% is influenced by other factors.
PENGARUH PENGGUNAAN MOBILE BANKING TERHADAP KEPUASAN TRANSAKSI NASABAH PADA BANK MEGA CABANG PAREPARE Setya Ningrum, Ambar; Azis, Abdul; Harun, Hernianti; Darmawan, Darmawan
Jurnal Riset Akuntansi Politala Vol 8 No 3 (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.v8i3.564

Abstract

Mobile Banking is a bank service through an application on a mobile phone that facilitates transactions such as checking sado, transfers, and payments quickly and practically. Meanwhile, customer transaction satisfaction refers to the level of satisfaction felt by customers after conducting banking activities, which reflects the extent to which customer expectations are met through the services provided. This study aims to determine how much influence the use of mobile banking has on customer transaction satisfaction at Bank Mega Parepare Branch. Mobile banking is an application-based service that makes it easy for customers to carry out various transactions efficiently and flexibly. The approach used in this research is a quantitative approach, with random sampling techniques. Primary data was collected through questionnaires from 100 respondents from 1000 population who are active customers of Bank Mega. The type of data used is quantitative data analyzed using Structural Equation Modeling (SEM) method, with the help of SmartPLS software version 4. The results indicated that the use of mobile banking has a positive and significant influence on customer transaction satisfaction. This finding shows that the ease of accessing services and the flexibility of time in transactions contribute to increasing customer satisfaction.
PENGARUH SISTEM INFORMASI AKUNTANSI PENJUALAN TERHADAP KINERJA INDIVIDU KARYAWAN DI PT. MAKASSAR TENE Herlin Saputri, A. Febri Wulandari; Hasan, Asriani; Nurhidayah, Nurhidayah
Jurnal Riset Akuntansi Politala Vol 8 No 3 (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.v8i3.581

Abstract

This study aims to analyze the effect of sales accounting information systems on individual employee performance. The method used is quantitative research with data collection through questionnaires distributed to 35 employees in the company. The results of the study indicate that the sales accounting information system has a significant effect on individual employee performance, with a significance value of 0.002 which is smaller than 0.05 and a t-count value of 3.329 which is greater than the t table of 1.692. These findings support the hypothesis that the implementation of a more effective accounting information system can improve employee performance. This study also strengthens the theory of the Technology Acceptance Model (TAM) and the Theory of Reasoned Action (TRA), which show the importance of perceived usefulness and ease of use of information systems in improving work productivity.
THE DARK SIDE OF ACCOUNTING: MATERIALIASME VS SPIRITUALISME DALAM AUDIT Laksetiowati, Aprilina
Jurnal Riset Akuntansi Politala Vol 8 No 3 (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.v8i3.587

Abstract

The auditing profession in Indonesia is currently facing a serious ethical and legitimacy crisis, as reflected in various financial scandals and the weak oversight of public entities. This study aims to explore how auditors in Indonesia negotiate their professional identities amid the pressures of materialistic values and the spiritual-idealist ideals of the profession. Using a critical qualitative approach with a narrative-interpretive method, the research analyzes auditors’ narratives concerning materialistic pressures, ethical dilemmas, and the role of spirituality. Data were collected through in-depth interviews with eight auditors from various audit firms who have experience dealing with ethical challenges. The findings reveal that fee pressures, efficiency targets, and pragmatic business relationships have normalized ethical compromises in audit practices. Auditors construct narratives of justification or resistance to these dilemmas depending on their value backgrounds, job positions, and the presence of ethical communities in their workplaces. Spirituality—derived from both religious beliefs and local wisdom such as Tri Hita Karana—has proven to be a moral force that encourages auditors to uphold professional integrity. However, these spiritual values are often marginalized in a secular, profit-oriented work culture. This study concludes that the ethical crisis in the auditing profession is not merely an individual issue but part of a systemic structure that entraps auditors in value conflicts. The findings contribute to the body of non-Western critical accounting literature and offer implications for audit firms, regulators, and educational institutions to strengthen the ethical and spiritual dimensions in the development of the auditing profession in Indonesia.
SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI PADA PT SARAH CELL SULAWESI Akram, Al; Salam, Abdul; Hasan, Asriani
Jurnal Riset Akuntansi Politala Vol 8 No 3 (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.v8i3.590

Abstract

This study aims to analyze the implementation of cash sales accounting information systems and the effectiveness of internal control at PT Sarah Cell Sulawesi. This study is useful as a reference in strengthening efficient, accountable, and integrated technology-based accounting information systems. The method used is a descriptive qualitative approach with data collection techniques through in-depth interviews with 4 (four) key informants, namely financial managers, sales admins, cashiers, and IT staff. The results of the study indicate that the Zahir Online and Bavaraja application-based information systems have been implemented effectively, allowing recording of sales transactions in real time, automatically, and well documented. This system is integrated with hardware, local and cloud networks, and standard operating procedures. In addition, internal control is strengthened through separation of duties, data verification, and monitoring of daily sales reports that support transparency and accountability. The implications of these findings indicate that the use of appropriate accounting information systems can improve operational efficiency and prevent errors or fraud in the cash sales process. The contribution of this study is to provide a practical overview of the importance of integration between technology. HR, and procedures in effective sales management in the digital era.
KEPATUHAN WAJIB PAJAK PBB-P2: PENGARUH TARIF, PEMAHAMAN, DAN PENDAPATAN Putri, Rani Cahya; Indriyani, Rinni; Sari, Fitriya
Jurnal Riset Akuntansi Politala Vol 8 No 3 (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.v8i3.592

Abstract

Compliance with Cirebon’s Land and Building Tax (PBB-P2) is the focus of this analysis, which aims to examine the connection between taxpayer income, tax knowledge, and tax rates. Low compliance with paying PBB-P2 and increases to tax rates in 2024 form the basis of this research. Obtained the information for this research through questionnaires, utilizing a quantitative approach. Besides conducted data validity checks, hypothesis testing, and classical assumption tests, but also employed the method of multiple linear regression. Tax knowledge and taxpayer income affect their compliance with the Land and Building Tax (PBB-P2). The result shows that tax knowledge and taxpayer income have a greater impact on tax compliance than tax rates.

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