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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 248 Documents
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Hubungan Antara pengelolaan BUMDes Bulu Pala dengan Perrumbuhan Ekonomi lokal di Desa Taulan kec. Cendan kab. Enrekang adinda Dinda; Darmawan Darmawan; Fitriyani Syukri; Yadi Arodhiskara; Ruslang T
Jurnal Riset Akuntansi Politala Vol 9 No 2 (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.v9i2.684

Abstract

This study aims to empirically examine the relationship between the management of the Village-Owned Enterprise (BUMDes) Bulu Pala' and local economic growth in Taulan Village, Cendana Subdistrict, Enrekang Regency. This research adopted a quantitative approach with a survey method. Data were gathered from 87 community respondents using a Likert-scale questionnaire, supplemented by interviews and documentation. Data analysis techniques included validity, reliability, normality tests, and Pearson correlation analysis performed via SPSS version 25. The results indicate a positive and significant relationship between BUMDes management and local economic growth, with a correlation coefficient (r) of 0.443 and a significance value of 0.000. The strength of this relationship falls into the moderate category, signifying that the contribution of BUMDes governance to the villagers' real economy has not been fully maximized. Based on descriptive analysis, the lack of solid internal coordination among managers and disorderly financial reporting serve as the root problems that weaken institutional supervision. Consequently, the utilization of village capital and resources remains inefficient, causing the presence of BUMDes to be unable to expand new job opportunities significantly in Taulan Village.
Pelaporan Aset Sumber Daya Alam dan Lingkungan (Natural Capital Accounting) Delima Ramdani; Bonor Manullang; Ricky Agustian; Muhamad Rizki; Daryanto Hesti Wibowo
Jurnal Riset Akuntansi Politala Vol 9 No 2 (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.v9i2.686

Abstract

This study aims to analyze the application of Natural Capital Accounting (NCA) as an environmental accounting approach that integrates economic and ecological values into organizational reporting systems, with a focus on its relevance to sustainable development practices in Indonesia. Empirically, this study examines data from the Central Statistics Agency's (BPS) System of Environmental-Economic Accounting (SEEA) for 2019–2023, which shows a decline in the value of environmental assets of 19 trillion rupiah amid a significant increase in the value of national economic assets. The results of the analysis show that reporting environmental assets through NCA has the potential to improve the transparency and accountability of development policies, but its implementation is still symbolic and does not fully capture the intrinsic value of ecosystems. In the context of legitimacy theory, NCA is seen as an important instrument for maintaining public trust in the sustainability performance of companies and the government, while critical accounting theory highlights that the process of monetary valuation of natural capital is still dominated by market logic and economic efficiency. This study concludes that reformulation of environmental accounting policy is necessary so that NCA does not merely become an administrative reporting tool, but also a strategic instrument in realizing ecological justice and a green economy in Indonesia.
Analisa Tax Avoidance dan Ukuran Perusahaan Terhadap Nilai Perusahaan Ricky Agustian; Agus Munandar
Jurnal Riset Akuntansi Politala Vol 9 No 2 (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.v9i2.687

Abstract

This article aims to examine how tax avoidance and firm size affect firm value. This study takes quantitative methods and utilizes the automotive industry population listed on the Indonesia Stock Exchange from 2019 to 2024. The sample in this article was determined using non-probability sampling with purposive sampling techniques. The results of the article show that, overall, tax avoidance and frim size are correlated with firm value. Partially, tax avoidance is significantly positively correlated with frim value, while firm size has a significant negative impact on industry value. Future article is recommended to discuss more comprehensively the relationship between company value and other company sectors, as well as to conduct research over a longer period of time and include control variables or add more varied variables such as company growth, tax planning, or profitability.
Pengaruh Tax Expert, Intensitas Persediaan, Pertumbuhan Penjualan, Dan Konservatisme Akuntansi Terhadap Tax Avoidance Frans Andita; Sri Handayani
Jurnal Riset Akuntansi Politala Vol 9 No 2 (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.v9i2.690

Abstract

Taxes play a crucial role as the primary source of government revenue. However, conflicts of interest regarding tax obligations arise between the government and companies. On the one hand, the government seeks to maximize tax revenue as a source of national income, while on the other hand, companies aim to minimize their tax burden in order to maximize profits. This study aims to examine the effect of tax experts, inventory intensity, sales growth, and accounting conservatism on tax avoidance in the Basic Materials sector during the 2022–2024 period. This study employs a causal research design using secondary data consisting of 186 observations selected through purposive sampling. The sample includes companies that were consistently listed on the Indonesia Stock Exchange (IDX) throughout the study period. The data were analyzed using multiple linear regression analysis. The findings reveal that inventory intensity has a positive effect on tax avoidance, while sales growth has a negative effect on tax avoidance. Meanwhile, tax experts and accounting conservatism have no significant effect on tax avoidance. This study contributes to the literature by providing insights for companies in developing tax planning strategies that consider inventory intensity and sales growth, while also supporting the Theory of Planned Behavior in explaining managers' tax-related decision-making.
Pengaruh Profitabilitas, Siklus Konversi Kas, dan Belanja Modal terhadap Cash Holding pada Perusahaan Sektor Consumer Cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2022 - 2024 Fine Kaligis; Sri Handayani
Jurnal Riset Akuntansi Politala Vol 9 No 2 (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.v9i2.694

Abstract

The purpose of this study is to analyze and provide evidence of the effect of profitability, cash conversion cycle, and capital expenditure on cash holding in consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. This quantitative research was conducted with a causal explanatory descriptive approach, aiming to determine cause-and-effect relationships between two or more variables. The research sample consisted of 43 companies selected using a purposive sampling technique, resulting in 129 observations. Data analysis was performed using statistical analysis software with a panel data regression model, where the Fixed Effect Model (FE) was chosen as the best estimation model based on the Chow and Hausman tests. Classical assumption tests showed that the data were normally distributed and free from autocorrelation and multicollinearity. However, heteroskedasticity was detected and addressed using the robust test. Data processing states that partially, profitability and capital expenditure were proven to not significantly affect cash holding. Meanwhile, the cash conversion cycle had a negative and significant effect on cash holding.
Analisi Efektivitas Pengendalian Internal terhadap Mitigasi Risiko Kecurangan dalam Pengelolaan Keuangan Daerah (Studi Kasus BPKD Kabupaten Gowa) sitti Aliyah; Ismail Rasulong; Asriani Hasan
Jurnal Riset Akuntansi Politala Vol 9 No 2 (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.v9i2.696

Abstract

This study is motivated by the high risk of fraud in local government financial management, which remains a significant issue in the public sector. Weak internal control implementation, limited effectiveness of internal audit, and low anti-fraud awareness may create opportunities for financial misconduct. This research aims to analyze the effectiveness of internal control in mitigating fraud risk in local financial management at the Regional Financial Management Agency (BPKD) of Gowa Regency, as well as to examine the role of internal audit and anti-fraud awareness in supporting the internal control system. The study employs a descriptive qualitative approach, with data collected through in-depth interviews, observation, and documentation. Key informants include officials and staff directly involved in financial management and oversight processes. The findings indicate that internal control at BPKD Gowa Regency has been implemented in accordance with existing regulations; however, its effectiveness has not been fully optimized due to limitations in human resources, inconsistencies in procedural implementation, and high workload pressures. Internal audit and anti-fraud awareness play a crucial role in strengthening internal control and reducing fraud risk. This study concludes that strong synergy among internal control, internal audit, and anti-fraud awareness is essential to enhance accountability, transparency, and integrity in local government financial management.
Peran Transparansi Financial Decision dalam Memediasi Pengaruh Financial Attitude terhadap Financial Well-Being (Penerima KIP Kuliah) Syahrul Nasarudin; Mira Mira; Masrullah Masrullah
Jurnal Riset Akuntansi Politala Vol 9 No 2 (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.v9i2.700

Abstract

This study aims to analyze the mediating role of financial decision transparency in the relationship between financial attitude and financial well-being among KIP Kuliah recipients at Universitas Muhammadiyah Makassar. As a government-funded educational assistance program, KIP requires responsible financial management to enhance students’ financial well-being. However, positive financial attitudes do not automatically lead to financial well-being without transparent financial decision-making practices. This study employs a quantitative approach using Partial Least Squares-Structural Equation Modeling (PLS-SEM). Primary data were collected through questionnaires distributed to KIP recipients. The analysis included validity, reliability, and hypothesis testing using bootstrapping techniques. The results indicate that financial attitude has a significant positive effect on financial decision transparency. Financial decision transparency also has a significant positive effect on financial well-being. Furthermore, financial decision transparency partially mediates the relationship between financial attitude and financial well-being. These findings suggest that students’ financial well-being improves when positive financial attitudes are translated into transparent and accountable financial decisions.
Pengaruh Persepsi Mahasiswa terhadap Akuntabilitas Keuangan: Peran Mediasi Pemahaman Standar Akuntansi Pemerintahan (SAP) Putri Syuhada; Raya Puspita Sari Hasibuan; Nuraini Nuraini; Eli Safrida
Jurnal Riset Akuntansi Politala Vol 9 No 2 (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.v9i2.739

Abstract

This study examines the relationship among students' perceptions, their understanding of the Government Accounting Standards (SAP), and financial accountability in public-sector accounting education. It addresses the limited integration of conceptual mastery and accountable behavior. The analysis examines the influence of students' perceptions on financial accountability, with SAP understanding as a mediating variable. A quantitative explanatory research design was used. The study involved 184 students in the Public Financial Accounting program who had completed the government accounting course. Data were collected through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to identify relationships among the variables. The results indicate that students' perceptions positively and significantly influence SAP understanding, but do not have a significant direct influence on financial accountability. However, SAP understanding significantly influences financial accountability and mediates the relationship between the variables. These findings suggest that when students' perceptions are accompanied by a solid understanding of SAP, this understanding serves as a cognitive foundation for financial accountability.

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