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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 73 Documents
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Search results for , issue "Vol 11 No 2 (2025): Jurnal Ilmiah Raflesia Akuntansi" : 73 Documents clear
Dampak Pemasaran Digital, Brand image dan Kualitas Produk Terhadap Keputusan Pembelian Produk Skincare melalui E-Commerce Suryani, Hanifa Sri
Jurnal Ilmiah Raflesia Akuntansi Vol 11 No 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.751

Abstract

— Penelitian ini bertujuan untuk menganalisis dampak pemasaran digital, citra merek, dan kualitas produk terhadap keputusan pembelian produk skincare di e-commerce, khususnya di Kabupaten Sumbawa. Dalam beberapa tahun terakhir, kebutuhan akan produk skincare di Indonesia meningkat pesat, didorong oleh kesadaran masyarakat akan pentingnya perawatan kulit dan pengaruh media sosial. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan asosiatif, melibatkan 100 responden yang pernah melakukan pembelian produk skincare secara online. Hasil analisis menggunakan SEM-PLS menunjukkan bahwa pemasaran digital memiliki pengaruh positif dan signifikan terhadap keputusan pembelian, di mana strategi seperti promosi melalui media sosial dan penawaran diskon terbukti efektif. Selain itu, citra merek yang kuat juga berkontribusi pada keputusan pembelian, dengan konsumen cenderung memilih merek yang mereka percayai. Kualitas produk, yang mencakup efektivitas dan keamanan, menjadi faktor kunci lain yang memengaruhi keputusan konsumen. Temuan ini menunjukkan bahwa pelaku usaha di Sumbawa perlu mengoptimalkan strategi pemasaran digital, membangun citra merek yang positif, dan memastikan kualitas produk untuk meningkatkan daya saing di pasar e-commerce. Penelitian ini memberikan wawasan bagi pelaku bisnis dan konsumen untuk lebih memahami dinamika pasar skincare yang terus berkembang di era digital.
Pengambilan Keputusan Kredit: Pengaruh Literasi Keuangan, Suku Bunga, dan Inklusi Keuangan Denny Hambali; Rizqi, Reza Muhammad
Jurnal Ilmiah Raflesia Akuntansi Vol 11 No 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.753

Abstract

This study aims to analyze the effect of financial literacy, interest rates, and financial inclusion on credit decision making at PT Busan Auto Finance in Sumbawa. In the face of increasing credit needs in the motor vehicle financing sector, it is important to understand the factors that influence consumer decisions. This study uses a quantitative approach with the Structural Equation Modeling (SEM) method based on Partial Least Squares (PLS), involving 100 respondents who have taken credit in the past year. The results showed that financial literacy has a positive and significant effect on credit decision making. This means that the higher consumers' understanding of financial aspects, the wiser they are in making credit decisions. In contrast, interest rates have a negative and significant effect, which means that the higher the interest rate, the lower the public's interest in taking credit due to the high financial burden. Meanwhile, financial inclusion shows a positive and significant effect, indicating that wider access to formal financial services encourages increased credit taking. The R-square value of 0.728 indicates that the three variables are able to explain 72.8% of the variability in credit decision making. In addition, the Goodness of Fit (GoF) test yielded a value of 0.6247, indicating that the model has a good fit. The implications of the results emphasize the importance of improving financial literacy, managing competitive interest rates, and expanding access to formal financial services. The findings are expected to assist PT Busan Auto Finance in formulating more effective credit strategies and supporting the economic growth of the Sumbawa community.
New Public Management: Literatur Riview Gaya Baru Pemerintah dalam Mengelola Layanan Publik Kusmawati, Siska Dila; Anggraini, Katherina Estherika; Wicandra, Ajeng Ayu; Dewi, Antika; Ardini, Lilis
Jurnal Ilmiah Raflesia Akuntansi Vol 11 No 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

In the era of globalization and digitalization, public demand for fast, transparent, and accountable public services is continually increasing. New Public Management (NPM) has emerged as a new paradigm in bureaucratic reform by adopting private sector management principles to enhance efficiency, accountability, and innovation in public service delivery. This study employs a qualitative descriptive approach through a literature review to examine the concept, implementation, as well as the strengths and weaknesses of NPM in the governmental context. The literature review indicates that the implementation of NPM has significantly contributed to improving performance and transparency in public services, particularly through the utilization of digital technology and objective performance measurement systems. However, NPM also faces challenges such as internal resistance, limited resources, and difficulties in reconciling private management principles with the social values and equity inherent in the public sector. The study suggests the need for strategic adaptation based on local contexts and an enhancement in human resource capacity to optimize bureaucratic reform. It is expected that the findings of this research will provide strategic recommendations for policymakers to realize a more modern, responsive, and quality-oriented public administration.
New Public Management: Konsep dan Penerapannya dalam Pemerintahan Modern Firmansyah, Aris; Awan Asmara Hadi; Dhyta Wasito; Heny Enggaryanti; Lilis Ardini
Jurnal Ilmiah Raflesia Akuntansi Vol 11 No 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

Artikel tentang New Public Mangement
Analisis Kemampuan Daya Beli Dan Kesejahteraan Masyarakat Terhadap Dampak Kenaikan Ppn 12% Renani, Heni; Mareta Rizal, Ebil; Wati Keristin, Usnia
Jurnal Ilmiah Raflesia Akuntansi Vol 11 No 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.884

Abstract

The Indonesian government has implemented a Value Added Tax (VAT) increase to 12% starting in January 2025, in accordance with Law No. 7 of 2021 on Tax Regulation Harmonization. Previously, the VAT rate increased from 10% to 11% in April 2022. The 12% VAT is applied to luxury goods and services, such as exclusive vehicles and high-value properties, which are generally consumed by the upper-middle-class economic group. This study analyzes the impact of the VAT increase on the upper-middle-class society using a quantitative approach and incidental data selection technique. A sample of 100 respondents was calculated using Slovin's formula from the population of workers aged 18 years and above. Data analysis was conducted through multiple linear regression using SPSS, including t-test, F-test, and coefficient of determination test. The results show that purchasing power has a positive but insignificant effect on the VAT increase, as the tax only applies to luxury goods, while basic needs remain VAT-exempt. On the other hand, societal welfare has a significant impact, where the VAT increase may reduce GDP and increase the number of poor people due to inflation. The coefficient of determination indicates that purchasing power and welfare variables explain 95.9% of the variation in the VAT increase. The implications of this study emphasize the need for compensation policies to mitigate the economic impact on vulnerable groups. The government should consider tax incentives or subsidies to maintain welfare and purchasing power stability. This study is expected to serve as a reference for policymakers in formulating more inclusive fiscal policies that comprehensively consider socio-economic impacts.
Pengaruh Literasi Keuangan, Financial Technology dan Green Accounting Terhadap Kinerja UMKM Di Kabupaten Ngawi Fuguh Bagaskara Awalludin; Winarsih, Winarsih
Jurnal Ilmiah Raflesia Akuntansi Vol 11 No 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.899

Abstract

This research investigates the influence of financial literacy, financial technology, and green accounting on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Ngawi Regency, with a specific focus on the local tempeh chips industry. MSMEs are a critical component of the national economy, contributing significantly to employment and Gross Domestic Product (GDP). However, many MSMEs still struggle with sustainability and performance, especially post-COVID-19. This study adopts a quantitative approach, using a questionnaire distributed to 93 MSME owners. The analysis was conducted through multiple linear regression using SPSS version 29. The results indicate that financial literacy and financial technology have a positive and significant effect on MSME performance. This implies that business owners with higher financial knowledge and the ability to use digital financial services are better positioned to improve their business outcomes. On the other hand, the implementation of green accounting did not show a significant impact on performance. Many respondents lacked knowledge and awareness of environmental cost accounting, which is crucial for sustainable business development. The study recommends greater efforts in financial education and fintech adoption, along with raising awareness of environmental accountability, to enhance the performance and sustainability of MSMEs in regional economies.
Pengaruh Kejelasan Sasaran Anggaran, Kompetensi Aparat Dan Kepemimpinan Terhadap Akuntabilitas Dengan Whistleblowing Sebagai Pemoderasi Di Salapian Nurfiza, Marta; Simanjuntak, Arthur; Situmorang, Duma Rahel
Jurnal Ilmiah Raflesia Akuntansi Vol 11 No 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.901

Abstract

This study aims to determine the effect of Budget Goal Clarity, Village Apparatus Competence, and Village Government Leadership on Village Fund Management Accountability. In addition, this study also aims to test whether the Whistleblowing variable moderates the relationship between Budget Goal Clarity, Village Apparatus Competence, and Village Government Leadership on Village Fund Management Accountability in Villages in Salapian District, Langkat Regency. This study uses quantitative methods, the sample collection technique in this study is to use a questionnaire, the population and sample in this study were village officials in Salapian District, Langkat Regency many as 80 village officials with sampling techniques, namely probability sampling. The data were analyzed using the Moderated regression analysis method with interaction tests. The results of the partial test hypothesis show that budget target clarity affects the accountability of village fund management, the competence of village officials affects the accountability of village fund management and village government leadership affects the accountability of village fund management. The results of the simultaneous test hypothesis show that the clarity of budget targets, the competence of village officials, and village government leadership, have a positive and significant effect on the accountability of village fund management. MRA analysis shows that whistleblowing is able to moderate the competence of village officials on the accountability of village fund management, while whistleblowing is not able to moderate the clarity of budget targets and village government leadership on the accountability of village fund management.
Pengaruh Profitabilitas, Ukuran Perusahaan, Likuiditas, dan Komisaris Independen Terhadap Nilai Perusahaan Grandis, Bunga Silvia; Sulistyowati, Sri
Jurnal Ilmiah Raflesia Akuntansi Vol 11 No 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

Abstrak- This study aims to determine the effect of independent commissioners, size, liquidity, and profitability on company value in the primary consumer goods sector listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Financial reports and company annual reports are used as secondary data in this study. Quantitative methods used. Purposive sampling method is used to select samples. The sample selection criteria are companies that generate profits during the observation period, provide complete financial reports in the country's currency, and have complete data on all research variables. Various information can be obtained from relevant companies and the Indonesia Stock Exchange (www.idx.co.id).. The results of the analysis show that profitability affects firm value positively and significantly, indicating that good financial performance benefits investors. However, firm size, independent commissioners, and liquidity have a negative impact. Large companies are not always efficient due to potential problems and operational complexity. The firm value is not always increased by the number of independent commissioners, but a high amount of liquidity may indicate that management is too conservative in implementing current activities. It is expected that this study will complement previous studies on factors that affect firm value.
Pengaruh Leverage, Profitabilitas, Capital Intensity, Dan Corporate Governance Terhadap Tax Avoidance Salsabila, Anina Berliana; Budiman, Judi
Jurnal Ilmiah Raflesia Akuntansi Vol 11 No 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

The variables of leverage, profitability, capital intensity, and corporate governance are examined in this research related to tax avoidance. The research uses a quantitative method with an explanatory design. The main focus is primary consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX). The purposive sample consists of companies that present complete financial data in rupiah and do not experience losses during the research period. Secondary data are taken from annual reports on the IDX website and the company's official website. The findings show that tax avoidance is negatively and significantly affected by the four variables: profitability, capital intensity, corporate governance, and leverage. The ability to deduct interest from taxable income makes high leverage less attractive as a means of tax avoidance. Financially healthy companies tend to pay taxes correctly, so the incentive to avoid taxes decreases as profits increase. Allowable depreciation helps companies with high capital intensity to avoid having to use aggressive tax strategies. Independent commissioners and audit committees are examples of good governance, increasing transparency and oversight, thereby reducing the possibility of tax avoidance.
Pengaruh Kepemilikan Manajerial, Pertumbuhan Penjualan, Pertumbuhan Perusahaan Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Setiawan, Dodi; Hendri Setyawan
Jurnal Ilmiah Raflesia Akuntansi Vol 11 No 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

Penelitian ini bertujuan untuk menganalisis dampak kepemilikan manajerial, pertumbuhan penjualan, pertumbuhan perusahaan, dan ukuran perusahaan terhadap nilai perusahaan. Subjek penelitian adalah perusahaan di sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023. Jenis penelitian ini bersifat kuantitatif dengan pendekatan deskriptif dan kausal. Teknik pengambilan sampel menggunakan metode purposive sampling, dengan total akhir 27 perusahaan atau 135 data observasi. Namun, setelah pengujian normalitas dan penghapusan outlier, data yang digunakan dalam analisis regresi berganda berjumlah 82. Teknik analisis data yang digunakan adalah regresi linier berganda, dengan uji t, uji F, dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa (1) kepemilikan manajerial tidak berpengaruh signifikan terhadap nilai perusahaan; (2) pertumbuhan penjualan memiliki pengaruh negatif signifikan terhadap nilai perusahaan; (3) pertumbuhan perusahaan berpengaruh positif signifikan terhadap nilai perusahaan; dan (4) ukuran perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan. Secara simultan, keempat variabel independen memiliki pengaruh signifikan terhadap nilai perusahaan dengan tingkat signifikansi 0,007. Nilai koefisien determinasi (Adjusted R²) sebesar 12,4% menunjukkan bahwa model ini hanya mampu menjelaskan variabel dependen secara terbatas.

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