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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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KONTRIBUSI PERCEPATAN INKLUSI DAN LITERASI KEUANGAN BAGI KINERJA UMKM KULINER DI KOTA SURAKARTA Gustita Putri; Helga Arqila Santoso; Purwanto Purwanto
Jurnal Riset Akuntansi Politala Vol 6 No 1 (2023): 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.v6i1.137

Abstract

Economic development The Micro, Small and Medium Enterprises (MSMEs) sector has a high influence on the Gross Domestic Product (GDP), which is 7% of the total GDP in 2012 (Kementerian Koperasi dan UMKM RI, 2013). The contribution of MSMEs has shown tangible results in the national economy, but MSMEs still find several obstacles such as limited working capital, limited technology, production, marketing and restrictions on business quality and human resources (Anggraeni, 2019). This will have an impact on performance if business actors are not able to manage properly.  Business performance usually has a special measure and can measure the success of a business in obtaining profits (Kusumadewi, 2020). The main factor that often makes the financial performance of MSMEs grow is access to capital.   Another influential factor is the expansion of financial access followed by knowledge in the financial sector also has an impact on increasing economic growth (Yanti, 2019). This study aims to test whether financial inclusion and financial literacy influence the performance of MSMEs in the culinary sector in Surakarta City. The sample in this study amounted to 100 respondents. The data is then processed using smart PLS. The results of the research hypothesis test shows that financial inclusion and literacy have a significant and positive influence on the performance of MSMEs in the culinary sector in Surakarta City.
ANALISIS TREND PERKEMBANGAN PENDAPATAN PEMERINTAH DAERAH KABUPATEN TANAH LAUT TAHUN 2014-2018 Mufrida Zein; Eni Suasri
Jurnal Riset Akuntansi Politala Vol 5 No 2 (2022): 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.v5i2.138

Abstract

Regional government revenues consist of several sources, namely regional original revenue funds, balancing funds, and other legal regional income funds. This study uses trend analysis using the percentage method to estimate regional income based on data for 2014-2018. The purpose of this study is to present an overview of the development of regional income in Tanah Laut Regency therefore it can assist the government in realizing a transparent process. Calculations of regional income sources share the revenue of the Tanah Laut district government with a very low trend in 2015. This is due to a deficit in 2015 since the income received is lower than the government's spending. In 2018 there was a Regional Entry with a very large trend. This is since in 2018 there was a surplus, due to greater income than the government's spending.  
MENAKAR ADOPSI CLOUD-BASED ACCOUNTING PADA USAHA MIKRO, KECIL, DAN MENENGAH DENGAN COMPUTER SELF-EFFICACY, COMPUTER ANXIETY DAN PERCEIVED ENJOYMENT SEBAGAI FAKTOR DETERMINAN Gusi Putu Lestara Permana; I Gusti Kadek Anggiriska Dwiyanti
Jurnal Riset Akuntansi Politala Vol 6 No 1 (2023): 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.v6i1.139

Abstract

Small and medium enterprises (SMEs) play a  role in contributing to transformation in the better quadrant. SMEs have a positive effect on society and the economy because of their strategic value. SMEs use the simple financial record method, which can affect the decision-making process. Lack of ability in record keeping and financial management become a big issue. Implementing cloud accounting software is a way to reduce problems for SMEs due to the need to record their financial transactions. But not all SMEs use that software. This research conducted in Denpasar and involved 90 respondents. All the data analyzed with SPSS 24.0. The results found that each computer self-efficacy and perceived enjoyment had a positive and significant effect on behavioral intention, meanwhile computer anxiety had a negative and significant effect on behavioral intention to adopt cloud-based accounting in MSMEs
PERANCANGAN DAN PEMBANGUNAN PLATFORM DIGITAL BERBASIS E-MARKETPLACE PADA PENGELOLAAN PRODUK KOPI DI KABUPATEN SEMARANG Dina Yeni Martia; Kenneth Pinandhito; Budi Prasetya; Suharmanto Suharmanto
Jurnal Riset Akuntansi Politala Vol 6 No 1 (2023): 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.v6i1.141

Abstract

The development of information technology has brought a new era to the digital-based creative economy. The increasing needs of the community supported by the advancement of internet services used for various purposes, one of which is for business and trade purposes. One of the uses of the internet for business and trade purposes is using different existing marketing media, such as marketplaces. The Coffee Farmers Group in Kab. Semarang still markets its products by selling them directly to intermediaries or placing them in the nearest stalls. So, the marketing of coffee products is still limited to locals, and few people know. Based on the existing problems, building a marketplace-Based Digital Platform system is necessary to expand the marketing reach of MSME products for the Coffee Farmer Group. This study used an observation and interview approach. This research aims to build a digital-based marketing information system to expand sales further.
AKUNTABILITAS MANAJEMEN DAN LAPORAN KEUANGAN ZAKAT MELALUI PENDEKATAN MODIFIKASI ACTION RESEARCH Nikmatuniayah Nikmatuniayah; Lardin Korawijayanti; Siti Arbainah; Rikawati Rikawati; Muhammad Rois
Jurnal Riset Akuntansi Politala Vol 6 No 1 (2023): 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.v6i1.145

Abstract

This study aims to prove the management accountability and financial reports of Amil Zakat Institutions in the Central Java region. This study used a descriptive qualitative approach with a modified action research method. Data collection was carried out through observation and interviews with the accounting & management department of Lazis, in the Central Java region. The selected and responding samples were Lazis Baiturrahman, Lazisnu Central Java, Dompet Sejuta Harapan, and IZI Central Java. The research model developed using a modified Participation Action Research (PAR) or Action Research. The results show that the problem is related to human resource capacity, zakat governance and a number of operational costs, as well as a limited marketing strategy. Distribution relates to a lack of resources and funding. The presentation of financial statements audited by external and sharia auditors.
LELANG JABATAN; INTEGRITAS ASN, KINERJA ASN, DAN FRAUD KEPALA DAERAH Pratomo Cahyo Kurniawan; Siti Zulfa; Lutfiatul Hikmah
Jurnal Riset Akuntansi Politala Vol 6 No 1 (2023): 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.v6i1.149

Abstract

The election of regional heads is carried out directly by the people and has an impact. The positive impact is that the community is directly involved in voting, while the negative impact is that the election costs are expensive for regional head candidates. Position auctions in several areas have changed meaning. This phenomenon used to carry out unloading and select Government Employees who are considered helpful and choose Government Employees who dare to register for positions with certain rates. This qualitative research uses the technical analysis of observation, and literature study with the method of triangulation of data sources as a test of data validity. The results found that the phenomenon of an auction of positions carried out unprofessionally became a transactional political tool for regional heads. The correlation of expensive political costs with low regional head integrity can trigger the occurrence of job auctions with tariffs. As a result, officials from the auction of positions will only serve their regional heads and think about their interests. This will affect regional transformation, bureaucratic reform, and less-than-optimal public services.
PENGARUH PEMAHAMAN INTERNET, SISTEM E-FILLING, DAN TAX KNOWLEDGE TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK PADA KARYAWAN PT. KREASI MAS TERANG MAKMUR Dila Angraini; Thina Thristyanah Suteja
Jurnal Riset Akuntansi Politala Vol 6 No 1 (2023): 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.v6i1.153

Abstract

This study aims to determine and analyze the effect of internet understanding, e-filling systems, and tax knowledge on taxpayer compliance of employees of PT. Kreasi Mas Terang Makmur. This study uses primary data obtained from questionnaire data distributed to taxpayer respondents. The sampling technique used purposive sampling. The analysis technique uses multiple linear regression analysis using SPSS version 26 with a significance level of 5%. The results of this study indicate that internet understanding, e-filling system, and tax knowledge variables affect the taxpayer compliance of employees of PT. Kreasi Mas Terang Makmur. Partially understanding the internet does not affect on taxpayer compliance, while the e-filling system and tax knowledge affect PT. Kreasi Mas Terang Makmur.
PENGARUH ARUS KAS OPERASIONAL DAN TOTAL ASET TERHADAP ROE DI CV GLOBAL PERMATA SINERGI PERIODE 2019-2021 Winda Fauziah; Aida Wijaya
Jurnal Riset Akuntansi Politala Vol 6 No 1 (2023): 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.v6i1.155

Abstract

In March 2020, the Covid-19 pandemic that hit Indonesia resulted in many business activities dropping, including the company CV Global Permata Sinergi. Based on the financial statements, especially operational cash flow, there was a drastic decline, which was down almost 75% from the previous year. However, in 2021, cash flow will increase again, even though the pandemic condition has not ended. Apart from operational cash flow, this study also examines total assets to see whether the size of assets affects the company's income, which is proxied by ROE. This study is conducted based on financial reports taken from 2019 to 2021 at CV Global Permata Sinergi, in which a sample of 36 data was selected. The results of this study indicate that operational cash flow and total assets have a significant positive effect on the return on equity at CV Global Permata Sinergi.
PERAN KEPEMILIKAN INSTITUSIONAL: PENGARUH RELATED PARTY TRANSACTION TERHADAP NILAI PERUSAHAAN Fitri Nurjanah; Rosdiyati Rosdiyati; Indah Kurniyawati; Rizqi Rahman Putra Nurdiansyah
Jurnal Riset Akuntansi Politala Vol 6 No 1 (2023): 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.v6i1.169

Abstract

The aim of this study is to prove the effect of related party transactions on firm value with the moderation of institutional ownership. The data analysis method used are descriptive statistics and hypothesis testing using the Moderated Regression on Analysis (MRA) methods and the Stata 14 application. The population in this study are all non-financial companies listed on the Indonesia Stock Exchange during 2017-2020. This study used a total sample of 363 companies. The results show that related-party transactions harm firm value that can raise concerns of minority shareholders that related-party transactions have the potential for tunelling that will harm them as minority shareholders. That causes capital market investors to react negatively to the company, thereby reducing the value of the company. Institutional ownership moderates the effect of related party transactions on firm value.  
ANALISIS IMPLEMENTASI AKUNTANSI DIGITAL GUNA PENCATATAN KEUANGAN PADA UMKM Krisdiyawati Krisdiyawati; Hikmatul Maulidah
Jurnal Riset Akuntansi Politala Vol 6 No 1 (2023): 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.v6i1.174

Abstract

Digitalization of accounting for MSME actors began to use through online applications for financial records. Bookkeeping is easy, and efficient for MSME actors online, introduced the Android-based AKPHB Cash Book Application for accounting records in business financial management. This study aims to analyze the obstacles experienced by MSMEs in applying AKPHB Cash Book financial applications for MSME financial records. The analysis method used is qualitative descriptive by providing reviews through the distribution of questionnaires to research respondents, questions and interviews. The population is MSMEs in the South Tegal area of Tegal City. The accidental sampling technique by chance and deemed suitable has used the AKPHB Cash Book as a data source obtained by 20 respondents. The application of AKPHB Cash Book financial application to MSME actors is still ongoing. It still provides simulation and education. This application has sufficient features in recording accounting for MSME entities, but has not presented financial statements by applicable standards, still applies the basic assumption of cash flow. There are obstacles experienced by MSMEs in this application because it is not attractive. Therefore, the download of this application is still not smooth for the security system of each smartphone. Then, the mindset of MSMEs must be changed about the importance of accounting knowledge in preparing financial statements.

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