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Jurnal Ilmiah Raflesia Akuntansi
Published by Politeknik Raflesia
ISSN : 20890818     EISSN : 27764338     DOI : https://doi.org/10.53494/jira.v7i1
Core Subject : Economy,
Economics, Econometrics & Finance
Merupakan jurnal ilmiah yang mempublikasikan hasil-hasil penelitian empiris, studi teoritis dan pemikiran kritis dalam bidang akuntansi meliputi akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, perpajakan dan auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 39 Documents
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Search results for , issue "Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi" : 39 Documents clear
Implementasi ISAK 35 Sebagai Standar Penyusunan Laporan Keuangan pada Madrasah Diniyah Ula dan Wustho Baiturrahman Kumbang Jangkar Situbondo Yanto, Roni; Herfiah, Rifa; Nisa’, Khoirun
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.364

Abstract

The aim of this research was to identify the results of implementing financial reports based on ISAK 35 in non-formal religious education public organizations, namely Madrasah Diniyah Ula and Wustho Baiturrahman Kumbang Anchor Situbondo. This research used a descriptive qualitative method with data collection techniques through observation, interviews and documentation at Madrasah Diniyah Ula and Wustho Baiturrahman Kumbang Anchor Situbondo. The conclusion of this research was that the financial report form of Madrasah Diniyah Ula and Wustho Baiturrahman Kumbangsari still uses a simple method, namely only in the form of recording cash inflows and cash outflows and including descriptions of transactions that had occurred, not yet implementing the applicable financial reporting guidelines, namely ISAK 35 which included Comprehensive Income Report, Cash Flow Report, Net Asset Change Report, Financial Position Report (Balance Sheet), and Notes to Financial Reports (CaLK).
Pengaruh Motivasi Dan Tingkat Literasi Terhadap Minat Mahasiswa Untuk Memutuskan Berinvestasi Di Pasar Modal Yuliantoro, Heri Ribut; Nurmalasari, Dini; Tinambunan, Theresia Elfina
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.369

Abstract

This study looked at how students' motivation and literacy levels related to their interest in share investment. All Politeknik Caltex Riau Investment Gallery registered students enrolled in the Accounting Study Program served as the study's subjects; they were chosen from a sample. A total of 100 student data sets were examined based on sample selection. In order to evaluate the data and make conclusions, this research use multiple regression approaches along with conventional assumption testing and hypothesis testing through a data processing tool. The study's findings demonstrate that, among the 100 student data examined, motivation and reading proficiency had a major impact on students' levels of interest. The study's findings revealed that most pupils who were enthusiastic about.
Analisis Return Saham Sebelum dan Sesudah Merger dan Akuisisi Pada Perusahaan Perbankan yang Terdaftar dI BEI Periode 2018-2022 Defriani, Hartika; Hambani, Susy; Anwar, Saeful
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.372

Abstract

Return is a method often used by investors in comparing investment alternatives which is used to show market reactions to merger and acquisition activities carried out by companies which affect the share prices of both the acquiring company and the target company. From the data obtained, it shows that these expectations have not been met because of stock returns. still shows small results. This research aims to determine the market reaction to mergers and acquisitions which is characterized by the average abnormal return value of majority shares around the date of merger and acquisition activity and to determine the difference in average abnormal stock returns before and after mergers and acquisitions in listed banking companies. on the IDX for the 2018-2022 period. This research method is descriptive analysis with a quantitative approach and the population in this research is banking companies listed on the Indonesia Stock Exchange and carrying out merger and acquisition activities in 2018-2022. Sampling was carried out using the Purposive Sampling method. The results of the research show that there is no market reaction to mergers and acquisitions as indicated by the average value of the majority of abnormal stock returns being significant around the date of the merger and acquisition and there is no difference in the average abnormal stock return between before and after the merger and acquisition.
Analisis Konsistensi Penerapan Konsep Sustainable Tourism Berdasarkan Pendekatan Blue Accounting dan Kebijakan Sustainable Development Goal No. 14 Pada Wisata Nikoi Island dan Cempedak Private Island : Sustainable Tourism Novrina, Putri Dwi; Chandra, Rezario Febrianta; Nasution, Finalesvita Br
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.375

Abstract

The purpose of this study is to determine the consistency of the application of sustainable tourism based on the blue accounting approach and the sustainable development goals No. 14 policy on Nikoi Island Tourism and Cempedak Private Island. Constancy is assessed from the joining of Nikoi Island Tourism and Cempedak Private Island as a Long Rung Alliance Member, which requires each member to achieve 4C sustainable goals, namely conservation, community, culture, and commerce. Bleu accounting is assessed on activities related to five (five) pilot project focuses that represent various interests and stakeholders, namely: (1) fish species in waters; (2) coastal wetlands; (3) marine transportation; (4) phosphorus control; and (5) water sources. The method used in this research is the qualitative method. Data collection was carried out in two ways, namely through interviews and literature studies. Data processing techniques include checking, correcting, reviewing, and providing explanations for the results of interviews. Data analysis techniques include collecting data, reducing data, presenting data, and drawing conclusions. The result of this research is that Wisata Nikoi and Cempedak Private Island have consistently implemented the concept of sustainable tourism based on 4C activities that reflect five blue accounting projects and support the achievement of Sustainable Development Goal No. 14 policy.
Pengaruh Manajemen Laba, Capital Intensity Dan Karakter Eksekutif Terhadap Tax Avoidance Pada Perusahaan Sektor Property Dan Real Estate Azzahra, Khoirunnisa; Prastiani, Siti Chaerunisa
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.377

Abstract

This research aims to determine and test the influence of earnings management, capital intensity, and executive character on tax avoidance. Empirical studies on property and real estate sector companies listed on the IDX for the 2017-2021 period. The hypothesis test used in this research is multiple linear regression analysis with the help of Eviews. The sample selection in this research used the purpose sampling method. The number of research samples based on predetermined criteria was 13 companies. The results of this research show that earnings management has a negative and significant effect on tax avoidance. capital intensity has no effect on tax avoidance. Executive character has a negative and significant effect on tax avoidance. Profit management, capital intensity, and executive character simultaneously influence tax avoidance. Sales growth is unable to moderate the influence of earnings management on tax avoidance
Analysis Of Fraud Prevention in Village Fund Management Using Anti-Fraud Awareness and Whistleblowing System Puspitha, Made Yessi; Astari, Ni Putu Erviani; Artaningrum, Rai Gina
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.378

Abstract

Fraud is an issue that still affects organizations on a regular basis. The administration of village funds was one of the fraud incidents. Increasing each person's anti-fraud awareness and creating a whistleblowing system that serves as a conduit for reporting any act of violation committed within the organization are two ways to reduce the number of fraud cases involving village fund administration. There were fifteen villages in the Mengwi sub-district that made up the research population. People who might be involved in managing village finances, such as the village consultative council, the village head, the village secretary, and the village treasurer, made up the research samples. Partial Least Square (PLS) analysis with a variance-based SEM equation model was used to evaluate hypotheses. The test results found that anti-fraud awareness had an effect on the whistleblowing system, anti-fraud awareness had an effect on fraud prevention in village fund management, the whistleblowing system had an effect on fraud prevention in village fund management, and anti-fraud awareness through the whistleblowing system had an impact on fraud prevention in village fund management.
Faktor-Faktor Yang Mempengaruhi Pengelolaan Aset Pemerintah Daerah Rahmadani, Fitri; Maison, Witra; Defitri, Siska Yulia
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.382

Abstract

This study aims to determine the Effect of Quality Apparatus on Asset Management, the Effect of Regulatory Understanding on Asset Management and Internal Control System on Asset Management, as well as the Effect of Quality Apparatus, Regulatory Understanding and Internal Control System simultaneously on Asset Management. This research was conducted on OPD in Solok City, namely Twenty-seven (27) OPD. The data used are primary data, the sample technique used is a saturated sample by distributing questionnaires. The sample in this study is the entire population, namely the Head of the OPD and the Head of the General Subdivision, and Managers of Goods of each OPD in the city of Solok. The results showed that Quality Aparatur, Regulatory Understanding and Internal Control System had a significant effect on Asset Management, then Quality Apparatus, Regulatory Understanding and Internal Control System had a simultaneous effect to Asset Management.
Pengaruh Penyajian Laporan Keuangan Dan Aksesibilitas Laporan Keuangan Terhadap Akuntanbilitas Pengelolaan Keuangan Desa Hambali, Deni; Rizqi, Reza Muhammad
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.383

Abstract

This research aims to determine the influence of the presentation of financial reports and the accessibility of financial reports on the accountability of village financial management. The sample in this research was village officials or officials in Utan District, Sumbawa Regency, totaling 9 villages with a total sample of 45 respondents. The research results show that the presentation of financial reports influences the accountability of village financial management and the accessibility of financial reports influences the accountability of village financial management. Then, simultaneously presenting financial reports and accessibility of financial reports, influences the accountability of village financial management in Utan District, Sumbawa Regency. In conclusion, accountability in managing village money is an important part of carrying out good village governance. This is necessary to ensure that village funds are used clearly, effectively and efficiently, as well as improving the standard of living of the people in the village.
Pengaruh Teknologi Informasi Berbasis Payment Gateway,Inovasi Dan Orientasi Kewirausahaan Terhadap Kinerja UMKM ( Studi Empiris Pada UMKM Di Kota Pekanbaru) Sahrawani, Risma Ihza; Marlina, Evi; Fitriana, Nur
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.384

Abstract

This research aims to determine the influence of payment gateway-based information technology, innovation and entrepreneurial orientation on the performance of MSMEs (empirical study on MSMEs in Pekanbaru City). The population in this research is Micro, Small and Medium Enterprises in Pekanbaru City, totaling 7,309 MSMEs in 2022. The sample selection for this research was based on the purposive sampling method. So the sample in the research was 100 MSMEs, especially culinary delights in Pekanbaru City. The type of data used in this research is quantitative data in the form of secondary data with collection techniques using questionnaires. The data analysis technique uses multiple regression and is tested using the t test. The research results show that payment gateway-based information technology, innovation and entrepreneurial orientation have a significant effect on the performance of MSMEs (empirical study on MSMEs in Pekanbaru City).
Analisis Faktor-Faktor Yang Mempengaruhi Prinsip Prudence Akuntansi Pada Perusahaan Sektor Finansial Yang Tercatat Di Bursa Efek Indonesia tahun 2020-2022 Windiani, Titik; Ananto, Rangga Putra; Ferdawati
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the effect of independent commissioners, institutional ownership, audit quality, litigation risk, capital intensity, fair value intensity, profitability and company size on prudence accounting. Population in this study is the financial sector listed on the Indonesia Stock Exchange in 2020-2022. Purposive sampling method was used to determine the research sample so that a sample of 193 observations was obtained. Hypothesis testing using multiple linear regression analysis. The data is processed using the SPSS v.25 application. The results showed that litigation risk, capital intensity and profitability affect accounting prudence. Independent commissioners, institutional ownership, audit quality, fair value intensity and company size have no effect on accounting prudence. Simultaneously, independent commissioners, institutional ownership, audit quality, litigation risk, capital intensity, fair value intensity, profitability and company size affect prudence accounting.

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