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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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Pengaruh Likuiditas, Kapitalisasi Pasar, Book to Market, Pertumbuhan Aset, Profitabilitas dan Kebijakan Dividen terhadap Return Saham: Bahasa Indonesia Setiawaty, Yenny; Syahzuni, Barlia Annis
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.v9i1.625

Abstract

Changes in stock prices between the purchase price and the price after a certain period will affect the amount of profit or loss obtained from stock investments. This study aims to provide empirical evidence regarding the relationship between liquidity, market capitalization, book-to-market, asset growth, profitability, and dividend policy on stock returns. The study was conducted using panel data regression on 28 energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. Statistical analysis was applied using a Fixed Effect Model selected through the Chow and Hausman tests. The selected model met the classical assumption test. Data processing results show that liquidity, market capitalization, book-to-market, asset growth, profitability, and dividend policy simultaneously influence stock returns. Meanwhile, the results of testing the influence of these variables on stock returns partially show that profitability has a significant positive effect, while market capitalization and asset growth have a significant negative effect. However, liquidity, book-to-market, and dividend policy have no significant effect. Future studies are recommended to use the firm value variable because companies capable of creating good value will be responded positively by the market through increased stock prices and increased returns for investors.
Analisis Efektivitas Web Pembaruan Sistem Inti Administrasi Perpajakan (PSIAP) sebagai Solusi Pembuatan Faktur Pajak Keluaran di PT Petrokimia Gresik Wulandari, Helvyyana; Raharjo, Yulianti
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.v9i1.638

Abstract

The era of Digitalization 5.0 has encouraged various institutions to continuously develop technology with the expectation of enhancing efficiency and effectiveness in administrative processes, including in the field of taxation. The Directorate General of Taxes (DJP) introduced Coretax as a digital-based tax administration system to support compliance and improve the convenience of tax services. However, the implementation of Coretax in practice, including at PT Petrokimia Gresik, has encountered several technical obstacles, such as system errors that result in delays in issuing tax invoices. In response to these challenges, PT Petrokimia Gresik initiated the use of the Tax Administration Core System Renewal (PSIAP) web innovation as an alternative to improve the efficiency and reliability of tax invoice issuance. This study aims to analyze the effectiveness of the PSIAP web innovation in addressing the limitations of Coretax, particularly in the issuance of output tax invoices. The research employed a descriptive qualitative method, with data collected through observations and interviews with the tax staff of PT Petrokimia Gresik. The findings reveal that while PSIAP effective in facilitating the creation of non-subsidized tax invoices more quickly and accurately through a batch processing system. PSIAP successfully supports the issuance of non-subsidized tax invoices in a faster, more accurate, and structured manner. Nevertheless, it still faces limitations in accommodating the issuance of subsidized tax invoices, an aspect that remains under continuous improvement.
Integrasi Platform Instagram & Website Untuk Meningkatkan Penjualan Pada UMKM XYZ Reskiyani, Fajar; Jamil, Muhammad; Ashdaq, Muhammad
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.v9i1.662

Abstract

This study focuses on the importance of utilizing digital marketing strategies to increase sales for micro, small, and medium enterprises (UMKM) in the digital era, particularly through the integration of Instagram and website platforms. The purpose of this study is to examine the effect of integrating these digital platforms on increasing the sales of UMKM XYZ. The research method used is Research & Development-based with a Four-D model, which includes needs analysis, design, and testing of the implementation of digital strategies. The main results show a significant increase in the number of products sold and revenue, from 178 products and IDR 12,555,000 to 275 products and IDR 17,620,000 after platform integration, with an increase in the number of followers and consumer interactions. The implication of this research is that the application of digital technology and engaging content can expand market reach and increase customer trust, thereby supporting the growth of UMKM. In conclusion, digital platform integration is an effective strategy that UMKM can use to increase sales and competitiveness in an increasingly competitive market.
Pengaruh Leverage, Komisaris Independen, Kepemilikan Institusional Terhadap Agresivitas Pajak dengan Profitabilitas sebagai Variabel Intervening Hana Zakiyah
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.v9i1.667

Abstract

Abstract This study aims to analyze the impact of leverage, independent commissioners, and institutional ownership on tax aggressiveness by considering profitability as an intervening variable. This study was conducted on 12 companies in the transportation sector listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. This study uses a quantitative approach with a multiple regression analysis approach to examine the relationship between these variables and the Sobel test on the intervening variable. The results of data processing yielded findings that leverage, independent commissioners, and institutional ownership negatively impact profitability. Meanwhile, leverage, independent commissioners, and institutional ownership negatively impact tax aggressiveness. The results of the R2 study indicate that the variables of leverage, independent commissioners, institutional ownership, and profitability simultaneously influence tax aggressiveness by 47.4%. Meanwhile, the results of the Sobel profitability test did not prove to be a mediator of the relationship between leverage, independent commissioners and institutional ownership
Strategi Optimalisasi Pengurang Fiskal Dalam Menekan Beban Pajak Penghasilan: Studi PT Indo Kordsa Tbk Agisti, Chika Almalia; Perwira, Ida Farida Adi; Kustiawan, Memen
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.v9i1.670

Abstract

This study aims to analyze tax planning as an effort to reduce the income tax payable of PT Indo Kordsa Tbk. The research employs a qualitative approach with a descriptive method through the analysis of secondary data in the form of the company’s 2024 financial statements obtained from the Indonesia Stock Exchange. Data collection techniques were carried out through documentation and literature review to obtain information related to financial reports and tax planning concepts. During the analysis process, several assumptions were also applied due to the unavailability of complete detailed information in the company’s financial statements. The findings indicate that several accounts—such as employee welfare expenses, entertainment and donation expenses, and other operating expenses—can be further optimized through legal and compliant tax planning strategies. The implementation of these strategies succeeded in reducing the income tax burden by 153,302 USD in 2024 and 225,875 USD in 2023, ultimately increasing the company’s profit for the year. This research is expected to be beneficial for companies and practitioners in optimizing fiscal deductions, as well as enriching academic understanding for the development of future studies related to tax planning.
Pengaruh Gaya Kepemimpinan, Komunikasi, Motivasi Kerja dan Lingkungan Kerja terhadap Kinerja Guru di MAN 1 Rembang Rahayu, Agus Merdeka Kusuma; Rosyidi, Syaiko
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.v9i1.671

Abstract

The aim of this study is to test and analyze the influence of leadership style, communication, work motivation, and work environment on the performance of MAN 1 Rembang teachers. By using a quantitative approach and applying a saturated sampling method involving the entire population, namely 39 civil servant and PPPK teachers at MAN 1 Rembang as informants. Information data were obtained by distributing questionnaires and analyzed using multiple linear regression techniques and assisted by the IBM SPSS version 25 application. These findings reveal that leadership style has a significant negative effect on teacher performance, communication and work motivation both have a significant positive impact on teacher performance, on the other hand the work environment shows a positive but insignificant output on teacher performance.
Implementasi Program Pemberdayaan UMKM Berbasis Legalitas Usaha di Kabupaten Pulang Pisau Januarta, Andre; Pasaribu, Muhammad Irvan Yazid Azhar
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.v9i1.674

Abstract

The MSME empowerment program in Pulang Pisau Regency places business legality as the primary foundation in the development and distribution of government assistance. Legality such as Business Identification Numbers (NIB) and micro-business permits are used to ensure the accuracy of targeting and validity of business actor data. This study aims to analyze the implementation of the MSME empowerment program based on business legality using a descriptive qualitative approach and referring to Edward III's Policy Implementation Theory, which emphasizes four main variables: policy communication, resources, implementer disposition, and bureaucratic structure. Data were obtained through in-depth interviews with local government officials and MSME actors, as well as analysis of related policy documents. The results show that business legality has been consistently implemented as an administrative requirement and program evaluation indicator, reflecting a fairly clear bureaucratic structure and relatively focused policy communication. However, MSME actors still face obstacles in terms of resources and implementation support, particularly related to marketing, logistics costs, and the lack of supporting infrastructure such as MSME product centers. In addition, implementer dispositions have supported the program, but have not fully met MSME needs for market access and further assistance. These findings indicate that legality-based implementation has been successful administratively, but further strengthening of resources and structural support is needed to ensure optimal and sustainable MSME empowerment programs.
Peran Profitabilitas dalam Memoderasi Pengaruh ESG, Leverage, dan Related Party Transactions terhadap Tax Avoidance Anggraini, Vanda Dwi; Jannah, Richatul
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.v9i1.697

Abstract

This study examines the determinants of tax avoidance among Indonesian manufacturing firms by focusing on ESG disclosure score, Leverage, and Related Party Transactions, while incorporating Return on Assets (ROA) as a moderating variable. Using 108 firm-year observations from companies listed on the Indonesia Stock Exchange during 2021–2023, the analysis applies panel data regression and moderated regression analysis (MRA). The findings reveal that ESG disclosure score has a negative and significant effect on tax avoidance, indicating that higher ESG transparency is associated with lower levels of tax avoidance. In contrast, Leverage and Related Party Transactions do not show significant effects in the baseline model. ROA is found to have a negative significant effect on tax avoidance and moderates the relationships between ESG disclosure score and Related Party Transactions with tax avoidance, but does not moderate the effect of Leverage. These results highlight the role of profitability in shaping the relationship between corporate characteristics and tax behavior.
Tax Avoidance: Peran Komisaris Independen, Kepemilikan Institusional dan Intensitas Modal Quata, Almaida; Hidayatulloh, Amir
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.v9i1.699

Abstract

This study aims to analyze the influence of independent commissioners, institutional ownership, and capital intensity on tax avoidance practices in companies listed on the Kompas 100 index in 2024. This study uses a quantitative approach with secondary data from financial statements and annual reports. The sample was determined through purposive sampling and obtained 67 companies. The analysis was conducted using multiple linear regression with SPSS. This study found that tax avoidance was not affected by independent commissioners, institutional ownership, and capital intensity

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