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Tuti Hermelinda
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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
Efek Mediasi Penggunaan Financial Technology Pada Pengaruh Literasi Keuangan Dan Inklusi Keuangan Terhadap Keputusan Investasi Generasi Milenial Di Dki Jakarta Nurjamil; Tugiantoro
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.v11i2.1039

Abstract

The aim of this research is to examine the influence of financial literacy and financial inclusion on investment decisions mediated by the use of financial technology. This research is quantitative research with data collection techniques using questionnaires and literature study. Variable measurement uses the Likert Scale technique with a weight scale from 1 to 5. The sample selected as respondents for this research was 100 people, from the total number of millennial generations in DKI Jakarta using the purposive sampling method. The data processing method in this research is structural equation modeling (SEM). The research results show that: 1) Financial literacy has a positive effect on investment decisions. 2) financial inclusion has a positive effect on investment decisions. 3) Financial technology has a positive influence on investment decisions. 4) Financial literacy has a positive effect on financial technology. 5) Financial inclusion has a positive effect on financial technology. 6) Mediating financial technology to influence financial literacy on investment decisions. 7) mediate financial technology to influence financial inclusion on investment decisions.
Dampak Literasi Keuangan, Literasi digital dan Finansial Teknologi Terhadap Keberlanjutan Bisnis Pelaku UMKM Di Kabupaten Sumbawa Tomy Dwi Cahyono; Ryan Suarantalla; Jihan Fahira
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.v11i2.1040

Abstract

The sustainability of MSME business actors is influenced by their ability to adapt to market changes, application of technology, financial literacy, and support from the government and the community in facing various economic challenges. The purpose of this study was to analyze the influence of financial literacy, digital literacy, and financial technology on the sustainability of Small and Medium Enterprises (MSMEs) in Sumbawa Regency. This study uses a quantitative approach with a population consisting of 1,362 MSME actors in Sumbawa Regency. The sampling technique used was total sampling, with the number of samples determined using the Slovin formula, so that 100 respondents were obtained. Data collection was carried out through a questionnaire with a Likert scale from 1 to 4. Data analysis was carried out using multiple linear regression techniques. The results of the study indicate that financial literacy, digital literacy, and financial technology have a positive and significant influence on the sustainability of MSMEs in Sumbawa Regency.
Dampak Penyertaan Saham oleh Bank terhadap Nilai Perusahaan Induk: Studi Empiris pada Bank Tercatat di BEI Aini Feriska Sumandya; David Tan; Della Aprianingrum; Silvy Pricilia Fernanda; Siti Aisyah Rukmana
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.v11i2.1041

Abstract

This study aims to analyze the impact of equity participation by banks on the value of the parent company. Equity participation is a long-term investment strategy that can affect the value of the company through diversification, business synergy, and increasing non-interest income. This study uses a quantitative approach with secondary data from the financial statements of banks listed on the Indonesia Stock Exchange (IDX) for the period 2018–2023. The analysis was carried out using multiple linear regression to test the effect of equity participation on the value of the company as proxied by Tobin's Q. The results of the study indicate that equity participation by banks has a significant positive effect on the value of the parent company. The implications of this finding indicate that equity participation can be a strategy to increase company value if managed properly.
Pengaruh Pembiayaan Syariah terhadap Profitabilitas: Moderasi Pembiayaan Bermasalah pada Bank Umum Syariah di Indonesia Musviyanti; Syahrani
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.v11i2.1042

Abstract

This study aims to examine the impact of profit-sharing, purchase resale, and leasing (ijarah) on profitability, with non-performing financing (NPF) as a moderating variable, in Sharia commercial banks in Indonesia from 2017 to 2020. The research sample consists of panel data from nine Sharia banks registered with the Financial Services Authority (OJK) during the specified period. The performance of Sharia banks is measured using return on assets (ROA). The findings indicate that profit-sharing has a positive but not statistically significant effect on profitability (ROA). In contrast, purchase resale has a positive and significant effect on profitability (ROA), while leasing (ijarah) also shows a positive but non-significant effect on profitability (ROA). The results of the moderated regression analysis (MRA) reveal that the NPF variable moderates the relationship between purchase resale and profitability (ROA). However, NPF does not moderate the effects of profit-sharing or leasing (ijarah) on profitability (ROA).
Pengaruh Komunikasi Interpersonal Terhadap Kinerja Karyawan PT. Taurina Travel Djaya Ahmad Rif’at; Fa’uzobihi; Kaffah Imanuddin MR Santosa
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.v11i2.1043

Abstract

The goals of each organization are different from each other, for example there are profit-oriented organizations and non-profit-oriented organizations. Profit-oriented organizations are hereinafter referred to as companies. The phenomenon that occurs regarding Employee Performance at PT. Taurina Travel Djaya, Jakarta branch is a decline in consumers in the last year. The number of customers using travel services tends to decrease, although there are several other factors such as Covid-19 which has completely stopped the travel sector. Employee Performance Assessment is obtained from the results of performance evaluations with several Items that must be assessed with their respective weights. The following is a table of Evaluation Items used at PT. Taurina Travel Djaya. Based on this theory, quantitative descriptive research, is data obtained from a sample of the research population analyzed according to the statistical methods used. The population and sample in this study were 30 employees working at PT Taurina Travel Djaya. research results The results of the study stated that there are many factors that influence employee interpersonal communication at PT. Taurina Travel Djaya, Jakarta branch. These factors are mainly influenced by the comfort of communication, the level of familiarity and approach. This shows that good interpersonal communication in a work environment will improve the quality and comfort of the work environment. that interpersonal communication is positively correlated with employee performance. The better interpersonal communication in the work environment, the better employee performance in the context of work results, job knowledge, initiative, mental agility and attitude in completing work and Based on simple regression analysis, Interpersonal Communication has a significant effect on employee performance. With a regression coefficient of 0.169 and a significance value of 0.017 (below 0.05), the study shows that interpersonal communication can improve employee performance.
Pengaruh Desain Produk, Brand Image dan Kualitas Produk Terhadap Keputusan Pembelian Sepeda Motor Honda di Kabupaten Sumbawa Muhammad Nizar; Aris Sugiarto
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.v11i2.1044

Abstract

This study aims to analyze the influence of product design, brand image, and product quality on the purchasing decisions of Honda motorcycles among consumers in Sumbawa Regency. The study employs a quantitative associative method with data collected from 190 respondents through questionnaires. The data were analyzed using multiple linear regression and hypothesis testing. The results indicate that product design and product quality have a significant positive effect on purchasing decisions, while brand image does not have a significant impact. The coefficient of determination (R²) shows that 20.7% of the purchasing decision variability can be explained by these variables. The findings suggest that consumers prioritize the attractiveness and functionality of the product design and the reliability and performance of the motorcycle over brand image when deciding to purchase a Honda motorcycle in Sumbawa. This study provides valuable insights for marketers and manufacturers in formulating strategies to enhance consumer purchasing decisions by focusing on product innovation and quality improvement.
Penilaian Kinerja Keuangan PT. Gudang Garam Tbk di BEI dengan Pendekatan Rasio Keuangan (Studi Kasus Periode 2019-2023) Sriyatun; Aris Sugiarto
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.v11i2.1045

Abstract

This study aims to comprehensively evaluate the financial performance of PT Gudang Garam Tbk (GGRM), one of Indonesia's leading cigarette manufacturers, during the turbulent period of 2019–2023. Using a descriptive-quantitative study design, this analysis applies a series of financial ratios, including liquidity, solvency, profitability, and efficiency as well as DuPont decomposition to dissect the determinants of Return on Equity (ROE). Secondary data were extracted from the company's annual reports and audited financial statements published through the Indonesia Stock Exchange (IDX). Key findings indicate significant pressure on GGRM’s profitability, reflected in sharp declines in Gross Profit Margin (GPM), Operating Profit Margin (OPM), and Net Profit Margin (NPM). This decline is primarily driven by faster-growing cost of goods sold than revenue growth, particularly due to the government’s aggressive increase in tobacco excise taxes (CHT). The DuPont analysis confirms that the decline in ROE is predominantly driven by the erosion of net profit margins, despite an increase in financial leverage. Meanwhile, liquidity ratios remain at healthy levels, but solvency ratios indicate an increase in risk as debt levels rise to fund expansion. The contribution of this research lies in presenting a narrative-analytical analysis that links quantitative data with regulatory and corporate strategy contexts, providing managerial implications and insights for investors in assessing the company's resilience and prospects amid industry challenges.
Pengaruh Faktor Internal Dan Eksternal Terhadap Pangsa Pasar Perbankan Syariah Di Indonesia Selama Pandemi Covid-19 Setiawan Budi Darsono; Saiful Anwar
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.v11i2.1046

Abstract

The Covid-19 pandemic in Indonesia has had a negative impact not only on the world of health, but also on the economic and banking sectors, politics, education, religion and social culture. This research aims to look at several internal and external factors in sharia banking that influence the market share of sharia banking in Indonesia during the Covid-19 pandemic. The data collection technique uses secondary data sourced from monthly report publication data on the Financial Services Authority (OJK) and bank websites in the period January 2020 - December 2021. Analysis was carried out using the multiple linear regression method, and processed using Stata 14.2. Based on the results of data processing, it shows that internal factors consisting of Disbursed Financing and Number of Branches have a positive effect, while Non-Performing Financing has a negative effect on the Sharia Banking Market Share in Indonesia during the Covid-19 Pandemic. Meanwhile, external factors Gross Domestic Product have a positive effect, and Inflation has a negative effect on the Sharia Banking Market Share in Indonesia during the Covid-19 Pandemic.
Audit Operasional Terkait Efektivitas, Efisiensi Dan Ekonomisasi Pada Fungsi Penjualan Dan Pelayanan Konsumen (Studi Kasus di Toko Istana Bayi Jl. Arifin Achmad Pekanbaru Riau) Bening Audina; 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

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.
Dampak Digitalisasi Dan E-Commerce Terhadap Pertumbuhan Ekonomi Mikro Wanda Ilham; Megawati Kusuma Dewi; Taryanto
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.v11i2.1048

Abstract

Internet dan teknologi di era sekarang itu sudah menjadi bagian penting bagi keseharian kita. Digital saat ini pelaku usaha kecil seperti "Nasi Uduk Sarah" di Cipinang Muara, Jakarta Timur juga merasakan hal ini. Penelitian ini bertujuan untuk melihat bagaimana digitalisasi dan e-commerce membantu usaha kecil berkembang terutama dalam hal menjangkau lebih banyak pelanggan, meningkatkan efisiensi operasional, dan memperkuat posisi usaha di tengah persaingan. Dengan menyebarkan kuesioner kepada pelanggan dan pelaku bisnis, pendekatan kuantitatif digunakan, hasil analisis menunjukkan bahwa penggunaan teknologi digital, seperti promosi lewat media sosial dan penjualan melalui aplikasi GoFood dan GrabFood, berpengaruh positif terhadap perkembangan bisnis Nasi Uduk Sarah. Meski begitu, masih ada tantangan, seperti kurangnya pengetahuan teknologi dan persaingan ketat. Secara keseluruhan, riset ini memperlihatkan bahwa e-commerce dan digitalisasi bisa menjadi solusi cerdas bagi usaha mikro untuk bertahan dan berkembang, terutama di lingkungan urban padat penduduk. Penelitian ini juga menyarankan strategi agar pelaku usaha bisa lebih siap memanfaatkan teknologi demi kemajuan usahanya.

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