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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 229 Documents
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PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA: PENGARUH CAR, NPF, FDR, INFLASI, DAN BI RATE Laela, Nur; 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.v8i3.596

Abstract

SThis study aims to analyze and measure the impact of Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), Inflation, and BI Rate on the profitability of Islamic Commercial Banks (BUS) in Indonesia. This study adopts a quantitative approach, using panel data which is then processed through multiple linear regression. Partially, the main findings indicate that NPF significantly affects profitability negatively, while FDR has a significant positive correlation. Meanwhile, the CAR, Inflation, and BI Rate variables were found to have no significant effect. The result of this research are expected to enrich the Islamic finance literature and provide practical input for banking management in making strategic decisions to achieve optimal and sustainable financial performance.
IMPLEMENTASI CSR DAN BIAYA LINGKUNGAN DALAM MENDUKUNG SUSTAINABLE DEVELOPMENT DI PT TENANG JAYA SEJAHTERA Ubaidillah, Raka; Septiawati, Rohma; Purwandari, Dian
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.v8i3.600

Abstract

This study analyzes the implementation of Corporate Social Responsibility (CSR) and environmental costs in supporting sustainability practices at PT Tenang Jaya Sejahtera. The method used is descriptive qualitative through observation and interviews to explore the reality of implementation in the field. The results show that the company's CSR program includes free healthcare services, social assistance, and the utilization of waste into useful products. Environmental cost management is realized through investments in waste processing technology and emission control. The integration of these two aspects strengthens the achievement of the Triple Bottom Line principle and contributes to social, economic, and environmental sustainability. These findings emphasize the importance of continuous innovation and evaluation so that CSR programs remain effective and relevant to community needs and environmental regulatory demands.
PENGARUH FREE CASH FLOW, EARNINGS POWER, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PRAKTEK MANAJEMEN LABA Ramadhanty, Dini Rosa; Aprilia, Erika Astriani
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.v8i3.604

Abstract

This research aims to determine whether there is an effect of Free Cash Flow, Earnings Power, and Institutional Ownership on Earnings Management. This type of research is quantitative with secondary data in the form of annual financial statements sourced from the Indonesia Stock Exchange (IDX). The population of this study is Non-Cyclical Consumer companies listed on the Indonesia Stock Exchange from 2019 to 2023, thus the selected sample consists of 33 companies using purposive sampling method. The data analysis technique in this study uses multiple linear regression analysis method and the data analysis tool used in this study is Eviews version 12 software. The results show that Free Cash Flow, Earnings Power, and Institutional Ownership together have a significant effect on Earnings Management, Free Cash Flow has a significant negative effect on Earnings Management, Earnings Power has no effect on Management. Institutional ownership does not affect Earnings Management  
PERAN REGULASI PEMERINTAH, DAN INOVASI EKOLOGIS DALAM MENINGKATKAN KINERJA LINGKUNGAN PADA UMKM SEKTOR MAKANAN DAN MINUMAN DI KABUPATEN KARAWANG Taqiyah, Layinatut; Yanti, Yanti; Rachpriliani, Awaliawati
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.v8i3.610

Abstract

MSMEs play a vital part in the country's economy, but because of the waste they generate, they also contribute to environmental contamination. The purpose of this study is to examine how ecological innovation and governmental regulation might enhance the environmental performance of MSMEs in Karawang Regency's food and beverage industry.  This study employed a quantitative approach using a descriptive methodology.  A Google Form-based survey using a Likert scale (1–5) was used to collect data. Owners and managers of MSMEs in the food and beverage industry made up the research sample, which was chosen using the purposive sampling technique.  The findings demonstrated that environmental performance is positively and significantly impacted by government regulations, suggesting that the policies in place can promote more ecologically friendly corporate activities.  Furthermore, ecological innovation has a favorable and noteworthy impact on environmental performance, suggesting that the implementation of sustainable innovation might enhance sustainability and business efficiency.  This result suggests the significance of government policies and MSME actors' innovations working together to enhance environmental sustainability.
IMPLEMENTASI KEBIJAKAN PERLINDUNGAN KHUSUS ANAK PADA DINAS PENGENDALIAN PENDUDUK, KELUARGA BERENCANA, PEMBERDAYAAN PEREMPUAN DAN PERLINDUNGAN ANAK KABUPATEN GUNUNG MAS Hernitawati, Hernitawati; Pasaribu, Muhammad Irvan Yazid Azhar
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.v8i3.651

Abstract

This study aims to analyze the implementation of special child protection policies at the Population Control, Family Planning, Women's Empowerment, and Child Protection Office of Gunung Mas Regency. The underlying issues are the continued presence of children who are victims of violence and the suboptimal coordination between agencies in handling child protection cases. This study uses a qualitative descriptive approach based on George C. Edward III's policy implementation theory, which encompasses four aspects: communication, resources, implementer disposition, and bureaucratic structure. Data were obtained through in-depth interviews, observations, and documentation of parties involved in policy implementation. The results indicate that the implementation of special child protection policies in Gunung Mas Regency has been quite successful in terms of communication and implementer disposition, but still faces challenges due to limited human resources and cross-agency coordination. Therefore, increasing the capacity of the apparatus, strengthening synergy between agencies, and providing adequate budget support are needed to ensure optimal and sustainable implementation of child protection policies in Gunung Mas Regency. This research is expected to provide input for local governments in strengthening the implementation of child protection policies at the local level.
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN PADA RUMAH SAKIT PELAMONIA MAKASSAR Chyntiani, Shinta
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.v8i3.578

Abstract

This research aims to find out how environmental accounting is implemented in efforts to prevent waste at Pelamonia Hospital Makassar. The data collection methods and techniques used in this research were descriptive qualitative methods and direct interviews with K3RS departments related to environmental management costs. The data used comes from documentation or internal hospital data. From the research results, it was found that Pelamonia Makassar Hospital has managed its waste well and has carried out accounting treatment stages for environmental management costs consisting of liquid and solid waste costs, water costs, fuel, electricity, space and building sanitation, air quality monitoring. , insect control and WWTP costs. With this research, it is hoped that Pelamonia Makassar Hospital will implement environmental accounting better
FINANCIAL LITERACY, LOCUS OF CONTROL AND LOVE OF MONEY IN FINANCIAL MANAGEMENT BEHAVIOR OF KEDIRI MSMES Kusumawardhany, Sayekti Indah; Hidayah, Islamiati
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.v8i3.660

Abstract

The continuous growth of SMEs has led to increased competition in the business world. In an effort to maintain their business in a competitive environment, SME owners are required to enhance the income they generate. Therefore, financial management behavior plays a crucial role in the success of an SME. Like other regions, SMEs in Kediri have been recovering post-COVID-19 pandemic. Many SMEs have adopted digital technologies to survive and grow. SMEs in Kediri are primarily involved in sectors such as food and beverages, handicrafts, retail trade, and services. This study aims to identify the factors that influence financial management behavior among SMEs in Kediri. The research uses a quantitative approach with a descriptive research design. The population of this study is 400 SMEs, and the sample size is 200 SMEs. The results of this study indicate that the variables of financial literacy, locus of control, and love of money partially influence financial management behavior. Moreover, these variables also have a simultaneous effect on financial management behavior.
Pengaruh Environmental Performance dan Keputusan Investasi terhadap Nilai Perusahaan dengan Financial Performance sebagai Pemediasi Yustiani, Yeyen; Sitorus, Riris Rotua
Jurnal Riset Akuntansi Politala Vol 9 No 1 (2026): 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.v9i1.603

Abstract

Using the mining sector industry listed on the IDX for the period 2019-2022, the purpose of this study is to investigate how environmental performance and investment decisions affect firm value, with financial performance as an intervening or mediating variable. Environmental performance and investment decisions are used as independent variables, company value as a related variable, and financial performance is applied as a mediating or intervening variable. This research uses ten companies as the population and forty company data as the research sample. The test results of this study resulted in environmental performance and investment decisions have a significant effect on financial performance and environmental performance, investment decisions and financial performance both have a significant effect on firm value. The financial performance variable proxied by Return on Asset is unable to mediate the effect of environmental performance on firm value. Financial performance does not act as a mediator in the relationship between investment decisions and firm value.
Pengaruh Ketaatan Aturan Akuntansi, Efektivitas Sistem Pengendalian Internal, Kesesuaian Kompensasi, dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi Ifada, Denov Irnadianis; Indriasih, Dewi; Fajri, Aminul
Jurnal Riset Akuntansi Politala Vol 9 No 1 (2026): 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.v9i1.615

Abstract

This research aims to determine the impact of accounting compliance, internal control system effectiveness, compensation suitability, and information asymmetry on the likelihood of fraud in village offices in Brebes Regency. The target group of this research is village offices in Brebes Regency consisting of four villages. The sampling technique is purposive sampling consisting of village heads, village secretaries, village treasurers, heads of government sections, and government staff with a total of 34 respondents. Data collection was carried out by distributing questionnaires to respondents. This study utilizes primary data as the main source. The approach used is a descriptive quantitative method. To analyze the data, multiple linear regression techniques were used with the help of IBM SPSS version 22 software. This study provides evidence that accounting compliance has a significant negative effect on the potential for accounting fraud. Meanwhile, the effectiveness of the internal control system shows an insignificant negative effect on the likelihood of accounting fraud. On the other hand, the suitability of compensation is proven to have a significant negative impact on the likelihood of accounting fraud. Meanwhile, information asymmetry has a positive effect on the likelihood of accounting fraud. Keywords: Accounting Rule Compliance, Internal Control System Effectiveness, Compensation Suitability, Information Asymmetry, Accounting Fraud Proneness.
Pengaruh Laba Bersih, Arus Kas Operasi, dan Investment Opportunity Set (IOS) Terhadap Kebijakan Dividen Anisa Fitri; Angraini, Dila
Jurnal Riset Akuntansi Politala Vol 9 No 1 (2026): 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.v9i1.620

Abstract

This research was conducted to evaluate how net profit, operational cash flow, and IOS influence dividend policy, both individually and simultaneously. This research applies a quantitative approach method in its analysis. The research population consists of property and real estate companies listed on the IDX during the period 2019 to 2023. The sample was determined based on a systematic process using a purposive sampling technique applied by considering special criteria. Data processing and analysis was carried out using the panel data regression method supported by EViews version 12 software. Research findings indicate that partially, net profit and operating cash flow have a significant influence on dividend policy. However, the investment opportunity set (IOS) variable does not show a significant influence on the dividend policy implemented by the company. However, when viewed simultaneously, net profit, operating cash flow, and investment opportunity set (IOS) have a significant influence on dividend policy.

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