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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
Faktor-faktor Yang Memengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Di Kota Pekanbaru Ultsani, Mila; Agustiawan, Agustiawan; 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.v10i1.398

Abstract

This research aims to determine the factors influencing taxpayer compliance when paying motor vehicle tax at UPT SAMSAT Simpang Tiga, Pekanbaru City. This research uses quantitative methods. The population used in this research are taxpayers who pay their vehicle tax at UPT SAMSAT Simpang Tiga Pekanbaru City. The sample used in this research was 400 taxpayers. This research data was collected by distributing questionnaires directly to UPT SAMSAT Simpang Tiga Pekanbaru City. The analysis used in this research is multiple linear regression analysis with SPSS version 22 software tools. The results of this study show that the factors used, namely taxpayer income level, taxpayer awareness, service quality, and tax sanctions have an influence on motor vehicle taxpayer compliance.
Pengaruh Kinerja Keuangan Leverage dan Ukuran Perusahaan Terhadap Materialitas Pada laporan Keuangan Berkelanjutan Nasution, M. Afif Herliandi
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.v10i1.401

Abstract

The Influence of Financial Performance, Leverage, and Firm Size on Materiality in Sustainability Reports Abstract: This study aims to examine the influence of financial performance, leverage, and firm size on the level of materiality in corporate sustainability reports. The methodology employed is regression analysis on panel data of companies listed on the stock exchange. Data were extracted from financial statements and corporate sustainability reports for the period 2020-2022. The results of the analysis indicate that the financial performance of companies has a significant influence on the level of materiality in sustainability reports. Companies tend to be more transparent in disclosing material information when their financial performance is better. However, there is no significant influence from leverage and firm size on materiality. These findings highlight the importance of financial performance in determining the level of materiality in sustainability reports, as well as indicating that other factors such as leverage and firm size may have more limited impacts in this context.
Manajemen Laba dan Leverage Terhadap Tax Avoidance Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI Tahun 2017-2021 Heriyah, N
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.v10i1.403

Abstract

Tax avoidance merupakan upaya perlawanan pajak yang dilakukan secara legal oleh wajib pajak karena tidak bertentangan dengan ketentuan perpajakan. Penelitian ini merupakan penelitian deskriptif kuantitatif yang bertujuan untuk mengetahui pengaruh manajemen laba dan leverage terhadap tax avoidance pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Penelitian menggunakan sampel perusahaan sektor pertambangan dan menggunakan teknik purposive sampling sebagai metode pemilihan sampel yang representatif. Variabel dependen pada penelitian ini adalah tax avoidance, kemudian variabel independen pada penelitian ini adalah manajemen laba dan leverage. Metode analisis data yang digunakan pada penelitian ini adalah uji asumsi klasik, analisis regresi linear berganda, uji koefisien korelasi, uji koefisien determinasi dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa: manajemen laba secara parsial tidak memiliki pengaruh terhadap tax avoidance, leverage secara parsial tidak memiliki pengaruh terhadap tax avoidance, manajemen laba dan leverage secara simultan tidak memiliki pengaruh terhadap tax avoidance
Analisis Peran Inspektorat Dalam Menyelesaikan Temuan Audit Menggunakan Konsep Fraud Triangle Cahyono, Ari Nugroho
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.v10i1.404

Abstract

Fungsi inspektorat sebagai auditor internal akan sangat penting dalam mendeteksi terjadinya fraud dan menyelesaikan fraud tersebut sehingga korupsi dapat dicegah. Penelitian ini bertujuan untuk menganalisis proses audit yang dilakukan oleh Inspektorat DIY dalam mendeteksi fraud hingga menyelesaikan salah satu temuan audit kemudian menganalisis kasus tersebut menggunakan teori fraud triangle. Penelitian dilakukan di Inspektorat DIY dengan kasus temuan pada UPTD tahun 2017. Metode yang digunakan dalam riset ini adalah riset kualitatif deskriptif dengan teknik pengumpulan data menggunakan wawancara, dan analisis dokumen. Dalam penelitian ini uji validitas data akan menggunakan prosedur triangulasi, member cheking dan keandalan data. Hasil penelitian ini yang pertama adalah proses audit Inspektorat DIY diawali dengan pemeriksaan rutin, kemudian auditor menemukan fraud melalui wawancara pada karyawan UPTD. Kasus ditindaklanjuti dengan menggelar ekspose kasus dan merumuskan solusi atas kasus. Kasus kemudian diselesaikan oleh pihak UPTD dan Inspektorat DIY. Hasil penelitian yang kedua yaitu analisis kasus menggunakan fraud triangle, Tekanan kasus karena pemilik vendor memerintahkan karyawan untuk tidak membayarkan setoran BPJS ketenagakerjaan. Kesempatan terjadi karena pihak UPTD tidak mengecek secara rutin pembayaran BPJS ketenagakerjaan karyawan vendor. Rasionalisasi dalam kasus ini adalah vendor ingin mendapatkan keuntungan lebih besar dari uang BPJS ketenagakerjaan yang seharusnya dibayarkan.
Pengaruh Profitabiitas Struktur Aktiva Dan Ukuran Perusahaan Terhadap Struktur Modal (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2020-2022) Handayani, Putri; Suriyanti, Linda Hetri; 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.v10i1.406

Abstract

The aim of this research is to analyze the influence of profitability, asset structure and company size on capital structure. This research is a case study of a food and beverage sub-sector manufacturing company listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. For this research, the data source used is secondary data obtained from IDX (Indonesian Stock Exchanges) in the form of annual reports of food and beverage sector companies listed on the Indonesian Stock Exchange (BEI), namely (www.idx.co.id). The data analysis technique used in this research is descriptive analysis and research hypothesis testing which is carried out using a multiple regression model. The results of the analysis conclude that profitability, asset structure and company size influence capital structure. This research uses 3 independent variables and 1 dependent variable, namely profitability, asset structure and company size on capital structure where it can be seen that the Adjusted R Squared value is 57.8% which has an influence in this research so that there is still a remaining 42.2% which is influenced by other variables outside this research.
Pengaruh Cadangan Kerugian Penurunan Nilai, Non-Performing Loans, dan Loan to Deposit Ratio Terhadap Profitabilitas pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Sososutiksno , Christina; Talabessy, Loudrik; Limba, Franco Benony
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.v10i1.441

Abstract

One sector that has enormous power to influence a country's economy is the banking sector. The health of a bank can be seen by achieving profitability through the ROA ratio. The change in accounting standards towards PSAK 71, which is effective since January 1, 2020, requires banks to make reserves using the method of expecting future losses. This study aims to empirically examine the effect of Impairment Loss Reserves, Non-Performing Loans, and Loan to Deposit Ratio, on company profitability. Using multiple linear regression analysis, this research was conducted on banking sector companies listed on the Indonesia Stock Exchange in 2020 – 2022, obtained from the Company's financial statements, and the Financial Services Authority (OJK) website. Based on the results of the study, it is known that the Impairment Loss Reserve and Loan to Deposit Ratio have a positive and significant effect on banking profitability. Meanwhile, Non-Performing Loans have a negative and significant effect on the Company's profitability.
Analisis Perlakuan Akuntansi Atas Produk Rusak Galon 19L Pada PT. Aqua Golden Mississipi Babakanpari Mevia, Tasya Arta; Afif, M.Nur; Melani, Maria Magdalena; Anwar, Saepul
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.v10i1.442

Abstract

Analyzing the accounting for damaged products is important for the Company to calculate the cost of production. The purpose of this research is to determine the recording and calculation of production costs, determine the causes of damaged products, and calculate the accounting treatment for damaged products when determining the production costs of 19L gallons at PT. Aqua Golden Mississippi Babakanpari. The research method used is descriptive with a quantitative approach. Data collection methods include interviews, field observations, and documentation. The data analysis technique uses a full costing approach, process costing method, and determining the cost of production. These findings explain the production costs set by PT. Aqua Golden Mississipi Babakanpari Rp. 15,383,945,347,-. The total loss of damaged products was IDR. 2,631,937,174,- recorded as controlling factory overhead costs.
Peran BAZNAS Dalam Pemberdayaan Ekonomi Santri Melalui Program Zmart Santripreneur Azis, Ismi; Yolanda, Agnes; Khairunnisa, Arista
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.v10i1.460

Abstract

To increase the benefits of zakat in terms of economic empowerment, a zakat distribution program is needed that supports empowerment, namely not only consumptive but also productive. BAZNAS, in terms of economic empowerment of santri, distributes funds to help santri to become empowered and independent by holding an economic empowerment program through the zmart santripreneur program. This research was conducted on the Zmart Santriprenuer group of Bengkulu Province. This research uses a qualitative approach with a case study type. The data sources used are primary data and secondary data with data collection methods through interviews, observation and documentation. Data analysis techniques use data reduction, data presentation and drawing conclusions. The theory used in this research is the theory of the role of social workers proposed by Jim Ife, and the theory of empowerment outcome indicators according to Sumodiningrat. The aim of this research is to find out the role and results of the empowerment carried out by BAZNAS for students through the Zmart Program, especially Zmart students in Bengkulu Province . The BAZNAS institution is considered to be able to minimize poverty and thus empower students. Because in Islam, we are taught to share with each other in order to achieve prosperity. The research results show that the role of BAZNAS in empowering the students' economy has been carried out optimally. This is proven that BAZNAS has carried out its roles, namely the role as a social worker in economic empowerment for students who receive Zmart Santriprenuer assistance in Bengkulu Province through programs providing business capital assistance, training and group mentoring. Keywords: BAZNAS, Economic Empowerment, Zakat .
Kompensasi Dalam Ekonomi Islam Oktasari, Orin; Capriyanti, Orisa; Yolanda, Agnes; Suryani, Mardian; Khairunnisa, Arista
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.v10i1.462

Abstract

Compensation in Islamic Economics, Compensation is the basic, or minimum, wage/salary and any additional payments paid directly or indirectly, whether in cash or in kind, by employers to workers in connection with the employment relationship. Compensation has an important role in the welfare of employees in a company/organization. Providing compensation to employees needs special attention from the organization/company in order to motivate employees and persist in working in the organization or company, because this is the area where there are many gaps in the implementation of compensation. For example, the minimum wage has not been realized, there is no social and health security. Islam explains that compensation must be given to employees as a reward that has been promised by employers, employers will get the results of work that has been completed while workers will get wages or compensation for the energy they have expended, then there is no gender difference in receiving wages/ reward from Allah. This concept of justice in wages dominates every practice that has ever occurred in Islamic countries. The basic principle used by the Prophet and Khulafaur Rasyidin was middle, moderate in determining employee wages, not too much or too little (proportional). The main purpose of providing wages is so that employees meet all their basic life needs. So, they are not encouraged to take actions that are not justified just to provide for themselves and their families (not corruption), therefore workers are required to get wages or compensation for the energy they have expended fairly and appropriately. Keywords: compensation, Islamic economics

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