Jurnal Riset Akuntansi Politala
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.
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248 Documents
<![CDATA[Diversifikasi Dan Ukuran Perusahaan Terhadap Kinerja Keuangan ]]>
<![CDATA[Siti Chaerunisa Prastiani]]>;
<![CDATA[Khoirunnisa Azzahra]]>
<![CDATA[ Jurnal Riset Akuntansi Politala Vol 9 No 1 (2026): Jurnal Riset Akuntansi Politala ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut ]]>
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DOI: 10.34128/jra.v9i1.723
<![CDATA[This study aims to obtain empirical evidence regarding the effect of Diversification and Company Size on Company Financial Performance. The data used in this study are secondary data in the form of financial reports from each company selected as the research sample. The population of this study is the Consumer Non-Cyclicals Sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2020–2024, totaling 123 companies. Sample selection in this study used the Purposive Sampling technique, yielding 21 sample companies (105 total observations). This type of research is quantitative descriptive research. The data analysis method used is Panel Data Regression using Eviews version 13, through the stages of determining the appropriate panel data model (Chow test, Hausman test, and Lagrange Multiplier test), Classical Assumption Test, and Hypothesis Testing. The results show that simultaneously, diversification and company size have a significant influence on company performance. Partially, both diversification and company size have a positive and significant effect on the company's financial performance.]]>
<![CDATA[Analisis Penerapan Aplikasi Catatan Keuangan Pada Laporan Keuangan Umkm Toko Beras Farida, Karawang ]]>
<![CDATA[Syahdena Nur Awalia]]>;
<![CDATA[Rohma Septiawati]]>;
<![CDATA[Awaliawati Rachpriliani]]>
<![CDATA[ Jurnal Riset Akuntansi Politala Vol 9 No 1 (2026): Jurnal Riset Akuntansi Politala ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut ]]>
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DOI: 10.34128/jra.v9i1.628
<![CDATA[This study aims to analyze the application of Android-based Financial Records application in the preparation of financial statements in MSMEs of Farida Rice Shop in Karawang, as well as assess its suitability with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The method in this study uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. The findings of his research show that the implementation of the Financial Records application simplifies the recording process, speeds up the preparation of reports, and reduces the risk of calculation errors. However, this application does not fully meet the SAK EMKM format, so manual adjustments are required. Supporting factors for implementation include ease of use of the application and local government support, while inhibiting factors include limited features and lack of accounting literacy of business actors. This study recommends intensive training for UMKM actors to be able to take advantage of the application.]]>
<![CDATA[Analisis Strategi Tax Planning PT Merck Tbk: Keseimbangan antara Kepatuhan dan Efisiensi Fiskal ]]>
<![CDATA[Jeanni Otyne D.S.]]>;
<![CDATA[Ida Farida Adi Prawira]]>;
<![CDATA[Memen Kustiawan]]>
<![CDATA[ Jurnal Riset Akuntansi Politala Vol 9 No 2 (2026): Jurnal Riset Akuntansi Politala ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut ]]>
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DOI: 10.34128/jra.v9i2.665
<![CDATA[This study aims to assess the effectiveness of tax planning strategies in enhancing fiscal efficiency at PT Merck Tbk, a pharmaceutical company with a complex cost structure that often generates positive fiscal corrections due to improper expense classification and insufficient documentation. Addressing a gap in prior research that generally relies on macro-level indicators, this study emphasizes account-level analysis. A qualitative descriptive approach was employed using secondary data from the company’s 2023 and 2024 income statements and fiscal reconciliation documents. A before–after analysis was conducted to evaluate changes in deductible expenses, fiscal corrections, and income tax burdens. The results indicate that restructuring in-kind employee benefits to comply with regulations, preparing nominative lists for promotional activities, and reclassifying miscellaneous operating expenses into tax-allowable categories substantially reduced permanent fiscal corrections; two categories were completely eliminated and one reduced by approximately 50%. These adjustments lowered pre-tax income and generated tax savings of Rp6,616,233 in 2023 and Rp10,076,300 in 2024. The findings demonstrate that tax planning not only reduces tax liabilities but also strengthens compliance through improved documentation and expense classification, offering practical guidance for firms to optimize their tax positions legally.]]>
<![CDATA[Analisa Keputusan Pendanaan dan Struktur Aktiva Terhadap Kinerja Keuangan pada Perusahaan LQ45 ]]>
<![CDATA[Delima Ramdani]]>;
<![CDATA[Agus Munandar]]>
<![CDATA[ Jurnal Riset Akuntansi Politala Vol 9 No 2 (2026): Jurnal Riset Akuntansi Politala ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut ]]>
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DOI: 10.34128/jra.v9i2.673
<![CDATA[The purpose of this study is to provide an understanding of the extent to which financing decisions and asset structure affect the financial performance of LQ45 companies listed on the IDX from 2021 to 2024. Financing decisions are measured by comparing the proportion of debt financing to equity. Asset structure is measured by the difference in the proportion of fixed assets to total company assets. In addition, financial performance is measured using the return on equity formula, which shows net income divided by capital. The purposive sampling research method was chosen for this study. Furthermore, this research uses secondary data as a research data source obtained from audited LQ45 industry financial reports published on the Indonesia Stock Exchange website. The results of this study indicate that asset structure has a negative correlation with financial performance and that financing decisions have no effect on financial performance.]]>
<![CDATA[Analisis Kebijakan Dividen Perusahaan Manufaktur Di Indonesia : Berdasarkan Penerapan Signaling Theory ]]>
<![CDATA[Salsabila Arianto]]>;
<![CDATA[Nur Ikhlasul Amal]]>;
<![CDATA[Muh. Rizaldi]]>;
<![CDATA[Linda Arisanty Razak]]>;
<![CDATA[Amril Amril]]>
<![CDATA[ Jurnal Riset Akuntansi Politala Vol 9 No 2 (2026): Jurnal Riset Akuntansi Politala ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut ]]>
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DOI: 10.34128/jra.v9i2.675
<![CDATA[This study aims to examine the application of signaling theory to the dividend policy of manufacturing companies in Indonesia, analyze the role of dividend policy as a signal regarding the company's performance prospects, and identify factors that strengthen the effectiveness of this dividend signal. The research method used is a Systematic Literature Review (SLR) by examining relevant empirical articles published in the 2020–2025 period, obtained from reputable academic databases. The results of the study indicate that dividend policy in manufacturing companies in Indonesia generally functions as a positive signal regarding the company's performance prospects, especially when supported by high profitability, large company size, efficient asset utilization, and consistent dividend payments. However, the effectiveness of dividend signals is contextual and can weaken companies with high levels of leverage and free cash flow. Overall, the findings of this study confirm that dividend policy plays a role not only as a profit distribution mechanism but also as a strategic tool in reducing information asymmetry and increasing investor confidence in the long-term prospects of manufacturing companies in Indonesia.]]>
<![CDATA[Analisis Distorsi Biaya dan Hidden Costs pada Produk Kompleks dan Standar UMKM Berbasis Activity-Based Management ]]>
<![CDATA[Ikha Andriani]]>;
<![CDATA[Ismayanti]]>;
<![CDATA[Widia Wahyuni]]>;
<![CDATA[Novitasari]]>;
<![CDATA[Asriani Hasan]]>
<![CDATA[ Jurnal Riset Akuntansi Politala Vol 9 No 2 (2026): Jurnal Riset Akuntansi Politala ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut ]]>
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DOI: 10.34128/jra.v9i2.676
<![CDATA[Increased cost utilization in MSMEs is one of the factors that determine the development of a business, including the challenge of cost distortion due to the use of a traditional Cost of Goods Sold (COGS) system that is subjective and ignores the hidden costs of non-value-added activities. This study aims to analyze cost distortions and identify hidden costs in Cahaya Aluminium MSMEs using the Activity-Based Management (ABM) approach. The research method used is qualitative-descriptive with a single case study design and a descriptive-comparative approach. Primary data was obtained through in-depth interviews validated through triangulation of informal cost data. Data analysis techniques used thematic analysis, starting from data collection, data reduction through Activity-Based Management (ABM) activity coding, and using Activity-Based Cost (ABC) simulations presented in a comparison matrix. The results of the Activity-Based Costing (ABC) simulation showed significant cost distortions in the Kitchen Set (Complex Product) aspect, which experienced undercosting, and the Dish Cabinet (Standard Product), which experienced overcosting. These distortions were triggered by non-value-added activities such as rework and material return waiting time. Based on these results, it can be seen that Activity-Based Management (ABM) through material synchronization and supplier evaluation can improve the accuracy of HPP and operational efficiency for Cahaya Aluminium MSMEs]]>
<![CDATA[Struktur Kepemilikan dan Manajemen Laba : Tinjauan Literatur Sistematis Berdasarkan Teori Keagenan ]]>
<![CDATA[Muh Taufiq]]>;
<![CDATA[Sakia Putri Samsul]]>;
<![CDATA[Muh. Risnandar]]>;
<![CDATA[Linda Arisanti Razak]]>;
<![CDATA[Amril Amril]]>
<![CDATA[ Jurnal Riset Akuntansi Politala Vol 9 No 2 (2026): Jurnal Riset Akuntansi Politala ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut ]]>
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DOI: 10.34128/jra.v9i2.679
<![CDATA[This study aims to examine the relationship between ownership structure and earnings management practices using a Systematic Literature Review (SLR) approach based on the agency theory perspective. Ownership structure—encompassing institutional, managerial, and concentrated ownership—is viewed as an internal control mechanism with the potential to mitigate agency conflicts and opportunistic management behavior. The literature search was conducted systematically through national and international academic databases, covering publications from 2021 to 2025, resulting in 25 scientific articles that met the inclusion criteria for analysis. The synthesized results indicate that institutional ownership tends to play a role in suppressing earnings management practices through more effective monitoring functions, though its influence largely depends on the ownership proportion and institutional context. Meanwhile, managerial ownership exhibits a dual effect: it can align the interests of managers and shareholders at certain levels, yet potentially increases earnings management when ownership is high or under external pressure. Furthermore, the effectiveness of ownership structures is influenced by complementary corporate governance mechanisms, such as audit quality and corporate social responsibility disclosure. This research is expected to provide theoretical and practical contributions to improving the quality of financial reporting.]]>
<![CDATA[Pengaruh Firm Size, Likuiditas dan Leverage Terhadap Pertumbuhan Laba pada Perusahaan Perbankan yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Erika Agustina]]>;
<![CDATA[Sri Layla Wahyu Istanti]]>
<![CDATA[ Jurnal Riset Akuntansi Politala Vol 9 No 2 (2026): Jurnal Riset Akuntansi Politala ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut ]]>
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DOI: 10.34128/jra.v9i2.681
<![CDATA[This study aims to examine the effect of firm size, liquidity, and leverage on profit growth in banking companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Profit growth is an important indicator in assessing company performance and business sustainability in the banking sector. This research employs a quantitative approach with purposive sampling, resulting in 10 banking companies as the research sample. The data are analyzed using multiple linear regression with the assistance of SPSS software. The results show that firm size has a negative and significant effect on profit growth, indicating that larger banking companies tend to experience lower profit growth due to increasing operational complexity and potential managerial inefficiencies. Liquidity has a positive but insignificant effect on profit growth, suggesting that a high level of liquidity has not been optimally utilized to generate higher profits. Leverage also shows a positive but insignificant effect on profit growth, indicating that the use of debt has not become a major determinant in increasing profit growth in banking companies. Simultaneously, firm size, liquidity, and leverage explain 23.1% of profit growth, while the remaining percentage is influenced by other factors outside the research model.]]>
<![CDATA[Analisa Struktur Modal dan Total Assets Turnover Terhadap Nilai Perusahaan dengan Perusahaan sektor Energi ]]>
<![CDATA[Muhamad Rizki]]>;
<![CDATA[Agus Munandar]]>
<![CDATA[ Jurnal Riset Akuntansi Politala Vol 9 No 2 (2026): Jurnal Riset Akuntansi Politala ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut ]]>
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DOI: 10.34128/jra.v9i2.682
<![CDATA[The purpose of this investigation is to ascertain how capital structure and total asset turnover affect the value of energy businesses listed between 2022 - 2024 on the IDX. The secondary data used in this quantitative research comes from financial data that are listed on the IDX. Corporate in the energy industry that were listed on the IDX during that time are included in the research population. Purposive sampling was used to selected a sample of 57 companies, of which 19 released consecutive financial data. Descriptive statistical analysis, multiple linear regression analysis, and traditional assumption testing are the analytic techniques employed in this work. The investigation findings demonstrate that capital structure significantly and favorably affects a company's value, although total asset turnover has no effect.]]>
<![CDATA[Strategi Akuntabilitas Publik dalam Pencegahan Fraud Dana Desa: Studi Kasus PMD Kabupaten Gowa ]]>
<![CDATA[Andi Kartika]]>;
<![CDATA[M. Shidiq Al Mutawakkil]]>;
<![CDATA[Linda Arisanti Razak]]>;
<![CDATA[Amril Amril]]>
<![CDATA[ Jurnal Riset Akuntansi Politala Vol 9 No 2 (2026): Jurnal Riset Akuntansi Politala ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut ]]>
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DOI: 10.34128/jra.v9i2.683
<![CDATA[Dana Desa memainkan peran penting dalam pembangunan, namun besarnya alokasi dana tidak diimbangi dengan kapasitaspengelolaan yang memadai, sehingga berisiko tinggi terhadapkecurangan (fraud). Penelitian ini bertujuan untuk mengkajistrategi akuntabilitas publik yang diimplementasikan oleh Dinas Pemberdayaan Masyarakat dan Desa (PMD) Kabupaten Gowadalam mencegah fraud Dana Desa melalui lensa Fraud Triangle Theory. Penelitian menggunakan pendekatan kualitatif denganstudi kasus. Data dikumpulkan melalui wawancara, observasi, dan studi dokumentasi, lalu dianalisis dengan model interaktifMiles dan Huberman. Temuan penelitian mengungkapkerentanan fraud yang ditandai dengan ketidakberfungsianSistem Keuangan Desa (SISKUADES) bagi publik. Analisismelalui tiga elemen fraud triangle menunjukkan: (1) Adanya pressure dari ketidakpercayaan masyarakat dan kasus korupsisebelumnya; (2) Terbukanya opportunity akibat lemahnyapengawasan eksternal dari masyarakat; dan (3) Adanya rationalization dari oknum PMD dengan alasan yang tidakberdasar untuk membenarkan ketidaktransparanan. Disimpulkan bahwa strategi akuntabilitas publik PMD Gowabelum efektif mencegah fraud. Diperlukan penguatanpengawasan eksternal yang independen dan memastikanmekanisme transparansi yang benar-benar dapat diaksesmasyarakat.]]>
