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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
Keberagaman Gender Dan Pelaporan Keberlanjutan: Kajian Literatur Atas Pengaruh Di Tingkat Direksi I Wayan Adnyana; I Putu Andika Pratama; Ni Wayan Lady Andini; Ni Putu Nita Sri Natih
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.v11i2.908

Abstract

This research aims to explore the relationship between gender diversity on boards of directors and corporate sustainability performance through a literature review analysis. The research methodology employs a literature review approach by examining 11 relevant articles related to the impact of gender diversity on sustainability report disclosure, using inclusion criteria such as article type, methodology, and topic relevance. The analysis results show diverse findings, with most articles stating that gender diversity has a positive impact on sustainability reporting, especially in industrial sectors with high exposure to social and environmental issues. However, some studies also found no significant impact, especially in regions with a strong patriarchal culture, such as Indonesia. The conclusion of this study emphasizes the importance of increasing women's representation in corporate governance to maximize sustainability performance and more transparent disclosures.
Pengaruh Corporate Social Reponsbility (CSR), Biaya Lingkungan Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Vina Rismawati; Indriastuti, Maya
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.v11i2.909

Abstract

This study aims to analyze the influence of Corporate Social Responsibility (CSR), environmental expenditures, and company size on the financial performance of mining companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. “Financial performance is evaluated by Return on Assets (ROA). This study utilizes a quantitative technique defined by an explanatory research design. Secondary data were obtained from the annual and sustainability reports of 31 mining companies, resulting in 93 observational data points. Data analysis was performed using multiple linear regression after doing standard assumption tests for normality, multicollinearity, heteroscedasticity, and autocorrelation. The results demonstrated that environmental expenditures positively and significantly impacted financial performance. This indicates that investment in environmental management may improve a company's reputation and stakeholder confidence, therefore favorably affecting financial performance. In contrast, Corporate Social Responsibility (CSR) disclosure and company size do not have a substantial impact on financial performance. This suggests that CSR disclosure may not inspire full market trust or may be only symbolic, and a company's asset size does not automatically guarantee enhanced financial performance in the mining sector, which is heavily affected by commodity price fluctuations and operational efficiency.
Analisis Laporan Keuangan Universitas Negeri Semarang Sebelum Dan Sesudah Menjadi Perguruan Tinggi Negeri Badan Hukum Nurchayati; Silvi Pratiwi; Taufiq Hidayat; Dwi Yulian Rahmawati; Kiswanto
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.v11i2.911

Abstract

Berdasarkan PP Nomor 36 Tahun 2022, Universitas Negeri Semarang telah ditetapkan menjadi Perguruan Tinggi Negeri Badan Hukum (PTN-BH). Transformasi status UNNES dari Perguruan Tinggi Negeri Badan Layanan Umum (PTN-BLU) menjadi PTN-BH merupakan langkah penting bagi UNNES yang bertujuan untuk meningkatkan kemandirian UNNES secara finansial, otonomi dalam pengelolaan aset yang dimiliki. Salah satu bentuk pertanggungjawaban pengelolaan keuangan PTN-BH adalah laporan keuangan. Laporan keuangan terdiri dari Laporan Posisi Keuangan (Neraca), Laporan Arus Kas, Laporan Penghasilan Komprehensif, Laporan Perubahan Netto, dan Catatan Atas Laporan Keuangan (CaLK). Analisis rasio keuangan yang dilakukan antara lain rasio likuiditas, solvabilitas, efektivitas pendapatan, efisiensi belanja, Tingkat pertumbuhan pendapatan dan Tingkat pertumbuhan belanja. Hasil analisis rasio keuangan atas laporan keuangan UNNES tahun 2021-2024 menunjukkan hasil antara lain Rasio likuiditas tertinggi terdapat pada tahun 2021 yaitu 890,98%, Debt to Asset Ratio tertinggi pada tahun 2024 sebesar 6,66%, Debt to Equity Ratio tertinggi pada tahun 2023 sebesar 4,50%. Pendapatan UNNES dari tahun 2021 sampai dengan 2024 dapat dikatakan efektif karena diatas 100% dan pendapatan paling efektif pada tahun 2022 sebesar 151,38%. Hasil analisis rasio efisiensi belanja menunjukkan bahwa anggaran belanja UNNES yang paling efisien terjadi pada tahun 2024 sebesar 94,19%. Pertumbuhan pendapatan tertinggi terjadi pada tahun 2023 pada saat UNNES mengalami peralihan dari PTN-BLU menjadi PTN-BH yaitu sebesar 80,63%, sedangkan tingkat pertumbuhan belanja UNNES paling rendah terjadi pada tahun 2021 yaitu sebesar 12,05%. Kata kunci : Laporan Keuangan, Rasio Keuangan
Pengaruh Corporate Governance (CG) Terhadap Profitabilitas (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2021-2023) Aji Saputra; 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

Abstract

The health of a company can be assessed from the acquisition of profitability through the ROA ratio. To increase company profitability and prevent fraudulent practices requires a good corporate governance component. This study aims to examine the effect of the implementation of corporate governance carried out by the independent board of commissioners, audit committee, managerial ownership, and board of directors on profitability in manufacturing companies in Indonesia. The population in this study are companies in the Chemical Industry, Consumer Goods Industry, and Various Industries sectors that have been listed on the Indonesia Stock Exchange for the period 2021-2023. The sampling technique used purposive sampling and obtained 216 samples. The analysis method used to test the hypothesis is multiple linear regression analysis. The results of this study indicate that the independent board of commissioners, board of directors, and audit committee variables have a positive and significant effect on profitability, while the managerial ownership variable has a negative and significant effect on financial performance in manufacturing companies in Indonesia.
Peran Edukasi Digital dalam Menekan Budaya Konsumtif Fast Fashion: Studi Kasus Akun Tiktok Dino Augusto Juanda, Dhiemas Permana; Noviriani, Eliza; Roshani, Roshani
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.v11i2.916

Abstract

This study aims to explore the impact of fast fashion trends on TikTok, focusing on the educational content presented by Dino Augusto (@dosen_fasyun) and its influence on digital consumer culture from a behavioral accounting perspective. Employing a qualitative netnographic approach and NVivo 15 Plus software, the research analyzed user interactions in TikTok video comment sections, supported by Word Cloud and Mind Map visualizations. The data were categorized into seven key themes: consumptive behavior, drivers of fast fashion consumption, the fast fashion industry system, environmental impacts of fast fashion, alternatives to fast fashion consumption, raising consumer awareness through education, and rejection of fast fashion. Findings indicate that educational content effectively increases critical awareness about the harmful effects of fast fashion, including labor exploitation, environmental degradation, and excessive consumerism. Informative, authentic content aligned with the creator’s expertise significantly influences audience attitudes and behaviors. The study concludes that educational use of social media can foster more responsible consumption patterns and reduce the negative consequences of fast fashion. This research contributes to the field of behavioral accounting and digital humanities by illustrating how online educational content shapes consumer decision-making. It emphasizes the importance of continued social media-based education to encourage sustainable financial behavior and ethical fashion choices.
Implementasi Teknologi Blockchain Dalam Akuntansi Digital UMKM: Systematic Literature Review Nurul Hidayah, Laily; Dista Amalia Arifah
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.v11i2.921

Abstract

Abstract: This study discusses the implementation of blockchain technology in digital accounting for Micro, Small, and Medium Enterprises (MSMEs). MSMEs have a strategic role in the Indonesian economy and contribute significantly to Gross Domestic Product (GDP). A systematic literature review is used to obtain a comprehensive picture of the potential and challenges of blockchain technology in the context of digital accounting. This study collected and analyzed 22 selected relevant articles, using a research protocol that included inclusion and exclusion criteria. The Systematic Literature Review (SLR) method was used in this study, which included the planning, implementation, and reporting stages systematically to ensure data quality and relevance. The results of this study indicate that blockchain technology can improve efficiency, effectiveness, transparency, and security in MSME financial management. Blockchain technology can also support better decision-making and reduce operational costs. However, this study has limitations, especially related to the geographical scope that only focuses on Indonesian MSMEs and the availability of literature is still limited. Therefore, suggestions for future research emphasize the importance of broader empirical studies, involving various types of MSMEs and different geographical contexts. This suggestion also emphasizes the importance of analyzing the readiness of technological infrastructure and specific education and training needs for MSME actors. Blockchain technology has significant potential to revolutionize digital accounting in MSMEs. However, the implementation of this technology requires a holistic approach that considers technological, social, and policy aspects to achieve optimal success. Keywords: Blockchain, Digital Accounting, MSMEs, Technology Implementation, Financial Efficiency.
Pengaruh Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan (studi empiris pada Pemerintah Daerah Kabupaten Solok) Juita Sukraini; Witra Maison; Sakinah, Hanifatus
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.v11i2.946

Abstract

This research aims to determine the influence of the Accounting Information System (X1) and Internal Control (X2) on the Quality of Financial Reports (Y). The research results show that there is an influence of the Accounting Information System (X1) on the Quality of Financial Reports (Y). Theresults of testing this first hypothesis are proven bythe value |tcount| amounting to 2.891 > 1.992 and thesignificance value of t is 0.005 < 0.05. After that, there is an influence of Internal Control (X2) on the Quality of Financial Reports (Y). The results of testing this second hypothesis are proven by the value |tcount|amounting to 2.180 > 1.992 and the significance value of t is 0.032 < 0.05. Apart from that, there is an influence of the Accounting Information System (X1) and Internal Control (X2) on the Quality of Financial Reports (Y). The results of testing this third hypothesis are proven by the value |Fcount| amounting to 7,900 > f table 3.12 with a significance value of 0.001 < 0.05.
Dinamika Kepatuhan Pajak: Studi Kasus Pemahaman Wajib Pajak dan Implementasi Self-Assessmenet di KPP Pratama Jember Sholehah, Lutfiatus; Maulana Muhamad Maliki Al Jawani; Diana, Itri
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.v11i2.951

Abstract

This study examines the dynamics of tax compliance with a focus on the impact of taxpayer understanding and the implementation of the self-assessment system at the Jember Tax Office (KPP). This study uses a qualitative approach through case studies with direct observation and structured interviews with individual taxpayers from various occupational backgrounds. The results of the study show that although most taxpayers have a general understanding of income tax (PPh 21), many still do not understand important matters such as the limits of non-taxable income (PTKP), reporting deadlines, and reporting procedures via DJP Online, particularly the use of Form 1770 S, which can pose challenges in fulfilling tax obligations accurately and on time. The self-assessment system allows taxpayers to calculate, pay, and record their own taxes. However, there are still barriers in tax literacy and adaptation to digitalized services, which impact tax compliance. Assistance programs such as RENJANI (Domestic Tax Volunteers) have proven to improve compliance through education and direct assistance. This study emphasizes the importance of increasing the intensity of tax socialization and education, particularly regarding reporting procedures and the use of online systems, to make the self-assessment system more effective. Overall, this research concludes that taxpayers' understanding and the effectiveness of self-assessment implementation have a significant influence on tax compliance behavior. Therefore, it is recommended to optimize consultation services, enhance education, and strengthen the role of tax officials in providing information and guidance to support optimal tax compliance and a more transparent tax system within the Jember Tax Office
Audit Audit Operasional Terkait Efektivitas, Efisiensi Dan Ekonomisasi Pada Fungsi Penjualan Dan Pelayanan Konsumen: Studi Kasus di Toko Istana Bayi Jl. Arifin Achmad Pekanbaru, Riau Audina, Bening; Nur Fitriana
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.v11i2.986

Abstract

This study aims to determine the company’s operational system as well as the level of effectiveness, efficiency and economy of the sales function and customer service at the Istana Bayi store Jl. Arifin Ahcmad Pekanbaru. This research is a qualitative research with descriptive design. The data collection methods used are observation, interviews, questionnaire/checklist by giving a set of statements then filled in and crossed out on the statements in accordance with the conditions applied in the company. The results showed that the operational audit in the company was still not optimal because if examined from the results of observations and interviews that have been conducted that the lack of careful planning, human resource management owned by the company is less than optimal and relatively limited. While the level of operational audit related to effectiveness in the sales function owned by the company during the researh period was classified as less effective, but the level of efficiency during the research periode was classified as efficient and very efficient. While the operational audit releted to economization in the sales funcition during the research period was classified as uneconomical. There are no significant changes regarding the level of effectiviness, efficiency and economization that the company has during the research period 2021-2024.
Akuntansi Analisis Perbandingan Laba-Rugi pada PT Campina Ice Cream Industry Tbk: Analisis Perbandingan Laba-Rugi Indriyani, Septi
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.v11i2.1017

Abstract

Abstrak— Penelitian ini bertujuan untuk menganalisis kinerja perusahaan menggunakan metode perbandingan laporan keuangan. Tujuan dari perbandingan ini adalah untuk mengidentifikasi perubahan yang terjadi, baik itu kenaikan atau penurunan pada pos-pos dalam laporan keuangan atau data lainnya selama dua tahun atau lebih yang dibandingkan. Metode analisis yang digunakan adalah analisis tren. Dari hasil perhitungan, diperoleh angka indeks analisis tren dengan tahun dasar 2020, di mana pada tahun 2021, laba bersih mengalami peningkatan sebesar Rp. 99,278,807,290 dengan angka indeks 125%. Pada tahun 2022, laba bersih mengalami peningkatan sebesar Rp. 121,257,336,904 dengan angka indeks 22%. Sementara itu, pada tahun 2023, laba bersih kembali meningkat sebesar Rp. 127,426,464,539 dengan angka indeks 5%. Namun, pada tahun 2024, laba bersih mengalami penurunan sebesar Rp. 97,110,136,525 dengan angka indeks 12%. Maka dapat disimpulkan, jika tahun dasar adalah 2020, maka tahun 2021 sampai 2023 menunjukkan tren peningkatan, sementara tahun 2024 menunjukkan tren penurunan. Kata Kunci — Analisis Laba-Rugi, Kinerja Perusahaan, Laporan Keuangan

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