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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
Pengaruh Pertumbuhan Aset, Struktur Modal, Pengungkapan Enterprise Risk Management Dan Risiko Bisnis Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Sektor Properties Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2019-2023) Sari, Widya Priska; Dendi Purnama; Syarifudin, Syahrul
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.v11i2.1026

Abstract

The purpose of this study is to provide empirical evidence regarding the effect of asset growth, capital structure, enterprise risk management disclosure and business risk on company value. The objects used in this study are property and real estate sector companies. The sampling technique uses purposive sampling. The sample used was 59 companies or 295 financial report data for 5 periods of 2019-2023. The method used in this study is a descriptive and verification method. The data collection technique uses non-participatory observation techniques while the analysis technique uses panel data regression analysis and uses Eviews 9.0 software. The results of the study, the results of the goodness of fit (f test) show a fit model. And the results of the partial test (T test) show that asset growth, capital structure and enterprise risk management disclosure have a positive and significant effect on company value. While business risk has a negative and insignificant effect on company value. Kata kunci : company value, asset growth, capital structure, enterprise risk management disclosure, and business risk.
Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Pemoderasi: Studi Empiris 2021–2024: Moderasi Profitabilitas pada Hubungan CSR dan Nilai Perusahaan Pratama, Ine Hanisa; Siti Samsiah; Evi Marlina
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.v11i2.1028

Abstract

The COVID-19 pandemic has had a profound impact on the global economy, including Indonesia's industrial sector. A number of industrial firms have seen a reduction in their firm value, as reflected by declining stock prices during and after the crisis. One key factor behind this downturn is the suboptimal execution of Corporate Social Responsibility (CSR) initiatives. Companies that fall short in addressing environmental and social responsibilities often face diminished investor confidence, which can adversely affect profitability and firm value. This research investigates the impact of CSR on firm value and explores how profitability moderates this relationship. The study utilizes secondary data derived from annual financial statements of industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021 to 2024. Through purposive sampling, 23 companies were selected, yielding 92 firm-year data points. Multiple linear regression analysis is employed as the analytical technique. The findings reveal that CSR disclosure alone does not have a statistically significant effect on firm value. Nevertheless, profitability plays a moderating role, enhancing the positive relationship between CSR disclosure and firm value. This indicates that companies with stronger profitability are better positioned to leverage their CSR efforts to gain investor confidence and boost firm value.
Persepsi Mahasiswa Akuntansi Terhadap Pengungkapan Kecurangan (Whistleblowing) Akademik (Studi Pada Mahasiswa Akuntansi Universitas Muhammadiyah Riau) Erfandi, Riko
Jurnal Ilmiah Raflesia Akuntansi Vol 11 No 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

Academic fraud in higher education, such as plagiarism and data manipulation, poses a serious threat to institutional integrity. One approach to uncovering such violations is through whistleblowing mechanisms, which allow individuals to report unethical actions securely. However, many students remain reluctant to report despite the availability of reporting systems and protection measures, including the “Lapor Rektor” application at Universitas Muhammadiyah Riau. This study aims to analyze the influence of subjective norms, attitudes toward behavior, and perceived behavioral control on accounting students’ intentions to engage in academic whistleblowing. Primary data were collected through questionnaires distributed to 224 accounting students who had completed the Business and Professional Ethics course, with 182 valid responses analyzed. Multiple linear regression analysis was conducted using SPSS 27. The results indicate that attitudes toward behavior have a significant positive effect on whistleblowing intention, while subjective norms and perceived behavioral control have no significant effect. These findings suggest that fostering positive attitudes toward whistleblowing is a key factor in encouraging students to report academic misconduct. Therefore, strengthening ethical values and moral courage through learning and a supportive campus environment is essential to enhancing the effectiveness of misconduct reporting in academic settings.
Kontribusi Pemerintah Daerah dalam Peningkatan Efektivitas Pajak Sarang Burung Walet Di Kabupaten Rokan Hulu Wibowo, Sakti; Dwi Fionasari; Norra Isnasia Rahayu
Jurnal Ilmiah Raflesia Akuntansi Vol 11 No 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

This study aims to analyze the local government's contribution to improving the effectiveness of edible bird’s nest tax collection in Rokan Hulu Regency. The tax represents a potential source of local revenue; however, its realization remains suboptimal. This research adopts a qualitative approach using descriptive methods. Data were gathered through interviews with officials from the Regional Revenue Office, edible bird’s nest business owners, and relevant documentation. The findings indicate that the local government's contribution has not been optimal, as seen in the lack of outreach, limited supervision, and ineffective tax rate determination and collection systems. Moreover, the participation of business actors is low due to limited understanding and lack of trust in the regional tax management system. The study concludes that the effectiveness of edible bird’s nest tax collection can be enhanced through policy reform, improved capacity of tax officers, and stronger collaboration between the government and business stakeholders.
Pengaruh Penerapan Sistem E-Filling Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Masa Covid-19 Dengan Pemahaman Internet Sebagai Variabel Moderating (Studi Kasus Pada KPP Pratama Bangkinang) Munawaroh, Resti
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.v11i2.1033

Abstract

This study aims to examine the effect of the implementation of the e-filling system and tax socialization on individual taxpayer compliance during the COVID-19 pandemic, as well as internet literacy as a moderating variable among taxpayers in Tapung District registered with the Bangkinang Tax Office (KPP Pratama). This research is quantitative. The population in this study was 22,944 individual taxpayers. The sampling technique used in this study was G-Power. Therefore, data were obtained by distributing questionnaires directly to respondents as many as 82 Taxpayers. Data analysis in this study used descriptive analysis, data quality testing, classical assumption testing, moderated regression analysis, and hypothesis testing using SPSS. The results indicate that: (1) the implementation of the e-filling system has a positive effect on taxpayer compliance; (2) tax socialization has no effect on taxpayer compliance; (3) internet literacy can strengthen the effect of the e-filling system implementation on taxpayer compliance; and (4) internet literacy can strengthen the effect of tax socialization on taxpayer compliance. Penelitian ini bertujuan untuk menguji pengaruh penerapan sistem e-filling dan sosialisai perpajakan terhadap kepatuhan wajib pajak orang pribadi dimasa covid-19 serta pemahaman internet sebagai variabel pemoderasi pada wajib pajak di Kecamatan Tapung yang terdaftar di KPP Pratama Bangkinang. Jenis penelitian ini adalah penelitian kuantitatif. Jumlah populasi dalam penelitian ini adalah 22.944 wajib pajak orang pribadi. Teknik penentuan sampel yang digunakan dalam penelitian ini yaitu melalui G-Power. Sehingga data diperoleh dari penyebaran kuesioner secara langsung kepada responden sebanyak 82 wajib pajak. Analisis data dalam penelitian ini menggunakan analisis deskriptif, uji kualitas data, uji asumsi klasik, analisis regresi moderasi, dan pengujian hipotesis dengan bantuan SPSS. Hasilnya menunjukkan bahwa; (1) penerapan sistem e-filling berpengaruh positif terhadap kepatuhan wajib pajak; (2) sosialisasi perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak; (3) pemahaman internet dapat memperkuat pengaruh penerapan sistem e-filling terhadap kepatuhan wajib pajak; (4) pemahaman internet dapat memperkuat pengaruh sosialisasi perpajakan terhadap kepatuhan wajib pajak. Kata Kunci: Sistem e-filling, Pengetahuan Pajak, Kepatuhan Wajib Pajak, Pemahaman Internet
Pengaruh Sistem Pengendalian Internal Pemerintah, Budaya Organisasi, Anti-Fraud Awareness Terhadap Pencegahan Fraud Nadya Wati; R. Septian Armel; Siti Samsiah
Jurnal Ilmiah Raflesia Akuntansi Vol 11 No 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

The objective of this study is to examine and analyze the influence of the Government Internal Control System, organizational culture, and anti-fraud awareness on fraud prevention in urban village governments (kelurahan) in Bengkalis Regency. The population in this study consists of all urban village employees in Bengkalis Regency, comprising 19 kelurahan. The sampling technique used in this study is purposive sampling. The selected sample includes 4 individuals from each kelurahan: the Head of Kelurahan (Lurah), the Secretary of Kelurahan, the Head of the Economic Business Group (UEK), and the Treasurer of the UEK, resulting in a total sample of 76 respondents. The type of data used is primary data obtained from questionnaires. The data analysis technique employed is multiple linear regression using SPSS version 24. The results show that the Government Internal Control System, organizational culture, and anti-fraud awareness significantly influence fraud prevention.
Perlakuan Akuntansi Sewa Guna Usaha Dan Aktiva Tetap Berdasarkan Psak 73: Studi Kasus Pada PT Mandiri Utama Finance, Anak Perusahaan Bank Mandiri, Cabang Bone Amelia Syahputri; Jaceline; Kelly; Yurika
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.v11i2.1035

Abstract

Penelitian ini membahas perlakuan akuntansi atas sewa guna usaha dan aktiva tetap berdasarkan PSAK 73: Sewa, dengan studi kasus pada PT Mandiri Utama Finance (MUF) Cabang Bone, anak perusahaan Bank Mandiri. PSAK 73 yang mulai berlaku sejak 1 Januari 2020 menggantikan PSAK 30 dengan pendekatan baru yang mengharuskan pengakuan aset hak guna dan kewajiban sewa dalam laporan keuangan penyewa. Studi ini menggunakan pendekatan kualitatif dan studi literatur untuk menganalisis penerapan PSAK 73 pada MUF, khususnya dalam pencatatan transaksi sewa guna usaha jenis sewa pembiayaan (finance lease). Hasil penelitian menunjukkan bahwa MUF Cabang Bone sebagai lessor mencatat aset kendaraan yang dibiayai melalui leasing sebagai piutang sewa pembiayaan, bukan sebagai aktiva tetap. Pengakuan pendapatan dan pengukuran piutang dilakukan sesuai pola pengembalian investasi yang konstan selama masa sewa. Penerapan PSAK 73 meningkatkan transparansi laporan keuangan dengan mengakui hak guna aset dan kewajiban sewa secara eksplisit, namun juga menuntut kepatuhan dan pemahaman mendalam atas ketentuan standar baru ini. Studi ini memberikan kontribusi bagi pengembangan literatur akuntansi leasing dan menjadi bahan pertimbangan bagi perusahaan pembiayaan lainnya dalam implementasi PSAK 73 secara tepat dan akuntabel.
Pengaruh Kredit Yang Diberikan, Giro, dan Deposito Terhadap Rasio Loan to Deposit Ratio (LDR) Pada PT Bank Mandiri (Persero) Tbk Tahun 2020-2024 Christina Tanly; Eric Setiawan; Fiona; Jeri Rifandi
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.v11i2.1036

Abstract

Penelitian ini mengkaji tentang pengaruh Kredit yang Diberikan, Giro, dan Deposito terhadap Rasio Loan to Deposit Ratio (LDR) pada PT Bank Mandiri (Persero) Tbk selama periode 2020–2024. Dengan menggunakan data sekunder dari laporan keuangan tahunan Bank Mandiri, penelitian ini bertujuan untuk mengidentifikasi sejauh mana komponen-komponen dana pihak ketiga dan penyaluran kredit memengaruhi efektivitas fungsi intermediasi perbankan. Periode penelitian yang mencakup masa pandemi dan pemulihan ekonomi memberikan konteks yang relevan untuk menilai ketahanan dan kinerja bank dalam menjaga stabilitas likuiditas. Hasil penelitian ini diharapkan dapat memberikan kontribusi dalam penyusunan strategi pengelolaan dana dan penyaluran kredit yang lebih optimal, serta menjadi acuan bagi perbankan nasional dalam meningkatkan efisiensi dan stabilitas sistem keuangan.
Pengaruh Content Marketing Dan Kepercayaan Merek Terhadap Minat Beli Konsumen Pada Produk Wardah Di Media Sosial Tiktok (Studi Kasus Pada Mahasiswa Fakultas Ekonomi Dan Bisnis Universitas Kadiri) Berliana Amareza; Nur Laely; Meme Rukmini
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.v11i2.1037

Abstract

The rapid development of the beauty industry and the increasing use of social media have encouraged various cosmetic brands to optimize their digital marketing strategies. However, findings from several previous studies related to the influence of content marketing on purchasing interest still show mixed results. The method used is a quantitative approach through a survey of 100 active students at the Faculty of Economics and Business, Kadiri University. Data were collected using a questionnaire. The results of the analysis show that both content marketing and brand trust have a positive and significant influence on purchasing interest, both individually and together. These findings emphasize the importance of building engaging content and consistently increasing consumer trust to drive purchasing decisions in the digital era.
Pengaruh Profitability, Capital Intensity, Inventory Intensity Terhadap Tax Avoidance Dengan Dewan Komisaris Sebagai Variabel Moderasi (Studi Kasus Pada Perusahaan Manufaktur Di BEI 2021-2023) Eva Cahyaningrum; Kiryanto
Jurnal Ilmiah Raflesia Akuntansi Vol 11 No 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

This study aims to examine the effect of profitability, capital intensity and inventory intensity on tax avoidance with the board of commissioners as a moderating variable. This study uses a quantitative approach with secondary data research through annual reports. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2021 to 2023. The sampling technique used was purposive sampling. Based on the results of this technique, data was obtained for 213 companies. The data analysis technique in this study used multiple linear regression analysis which was processed using the SPSS version 26 software application. The results of this study indicate that Profitability has a positive and significant effect on tax avoidance. Capital intensity has a negative and significant effect on tax avoidance. Inventory intensity has a negative and significant effect on tax avoidance. The board of commissioners weakens and significantly affects the relationship between Profitability and tax avoidance. The board of commissioners strengthens and significantly affects the relationship between capital intensity and tax avoidance. The board of commissioners strengthens and significantly affects the relationship between Inventory integrity and tax avoidance.

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