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Tuti Hermelinda
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Program Studi Akuntansi Politeknik Raflesia Jl. S. Sukowarti No. 28 Curup (39114)
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Kab. rejang lebong,
Bengkulu
INDONESIA
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 16 Documents
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Search results for , issue "Vol 9 No 2 (2023): Jurnal Ilmiah Raflesia Akuntansi" : 16 Documents clear
Pengaruh Pengungkapan Sustainability Report, Ukuran Perusahaan, dan Kesempatan Investasi terhadap Nilai Perusahaan Clara Laurensia, Valerie; Purwaningrum, Supiningtyas; Niarti, Upi
Jurnal Ilmiah Raflesia Akuntansi Vol 9 No 2 (2023): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v9i2.275

Abstract

Company value is a condition a company achieves based on investors' perception of the managers' success in managing company resources. Company value is often associated with stock prices, as the company's stock price is a market response to the overall condition of the company. This study aims to determine the influence of sustainability report disclosure, firm size, and investment opportunity set on company value. The research population consisted of 72 companies, and after using the purposive sampling method, 6 companies met the criteria selected. The data used in this study were quantitative in the form of annual reports and sustainability reports of food and beverage sub-sector companies listed on the Indonesia Stock Exchange from 2017-2021. The analysis technique used in this study was multiple linear regression analysis, preceded by testing the classical assumptions, including tests for normality, multicollinearity, autocorrelation, and heteroscedasticity. The results of this study indicate that sustainability report disclosure, firm size, and investment opportunity set collectively influence company value. However, sustainability report disclosure does not significantly affect company value. Firm size has a significant effect on company value, and investment opportunity set also has a significant effect on company value.
Sistem Akuntansi Dana Desa (Studi Kasus Desa Kali Padang Kecamatan Selupu Rejang Kabupaten Rejang Lebong) Meriana, Meriana; Afriansyah, Berlian; Paddery, Paddery; Feri, Feri
Jurnal Ilmiah Raflesia Akuntansi Vol 9 No 2 (2023): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v9i2.288

Abstract

Penelitian ini bertujuan mengidentifikasi permasalahan yang dialami desa terkait pengelolaan dana desa dan untuk memperdalam pehamahan mengenai pengelolaan dana desa dengan menggunakan sistem yang telah terkomputerisasi. Metode Penelitian yang digunakan dalam penelitian ini adalah kualitatif dalam pendekatan deskritif dengan menggunakan teknik observasi, wawancara dan pengumpulan data serta dokumentasi. Dalam penelitian yang dilakukan, ditemukan masalah utama yang perlu di analisis dalam pengelolaan dana desa yaitu kualitas sumberdaya manusia, dimana beberapa pengelola belum memahami sistem akuntansi,selain itu terdapat juga permasalahan lain yaitu masih belum memadainya sumber tenaga jaringan internet dan berbagai macam hambatan dalam proses pengelolaan keuangan desa. Akuntansi Desa merupakan pencatatan dari proses transaksi yang terjadi di desa, dibuktikan dengan nota-nota kemudian dilakukan pencatatan serta pelaporan keuangan sehingga akan menghasilkan suatu informasi dalam bentuk laporan keuangan yang digunakan beberapa pihak yang berhubungan dengan desa.
Pengaruh Tekanan Ketaatan, Pengetahuan Audit Dan Self Efficacy Terhadap Audit Judgment Sososutiksno , Christina; Gaspersz , Alexander Rivan
Jurnal Ilmiah Raflesia Akuntansi Vol 9 No 2 (2023): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v9i2.289

Abstract

Adanya kasus krisis kegagalan audit yang dilakukan oleh para akuntan publik atau auditor, terjadinya kasus kegagalan audit dalam periode belakangan ini, telah menimbulkan krisis kepercayaan masyarakat mengenai ketidakmampuan profesi akuntan dalam mengaudit laporan keuangan. Tujuan penelitian ini untuk menguji secara empiris apakah variabel tekanan ketaatan, pengetahuan audit dan self efficacy berpengaruh terhadap audit judgment. Populasi dalam penelitian ini adalah seluruh auditor di kantor BPKP provinsi maluku dengan jumlah sampel sebanyak 40 responden.dengan pengunaan metode kousiner dan mengunakan teknik pengumpulan data yakni spss. Hasil dari penelitian ini tekanan ketaatan tidak berpengaruh terhadap audit judgment, pengetahuan audit dan self efficacy berpengaruh terhadap audit judgment.
Pengaruh Risiko Audit Dan Risiko Bisnis Klien Terhadap Keputusan Penerimaan Klien Pada Kantor Akuntan Publik Di Jakarta: Client Business Risk, Audit Risk, Auditor Business Risk, Acceptance Decision Client Rajagukguk, Thetty Surienty
Jurnal Ilmiah Raflesia Akuntansi Vol 9 No 2 (2023): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v9i2.332

Abstract

Abstract-This study intends to examine the effect of client business risk, audit risk, and auditor business risk partially and simultaneously on client acceptance decisions at public accounting firms. This study used primary data obtained using questionnaires as data collection instruments. Each partner or manager represents the public accounting firm where he works to fill out a questionnaire. The population in this study is a public accounting firm in Jakarta. The sample used in this study was saturated sampling. Data analysis using multiple linear regression analysis. The test results show that the client's business risk does not have a significant effect on the client's onboarding decision. Meanwhile, the auditor's business risk negatively affects the client's onboarding decision. The higher the auditor's business risk, the lower the level of client onboarding decisions. Keywords: Client Business Risk, Audit Risk, Auditor Business Risk, Acceptance Decision Client
Pengaruh Sistem Informasi Akuntansi, Gaya Kepemimpinan Dan Motivasi Kerja Terhadap Kinerja Karyawan Pada Perbankan Konvensional Di Kota Bengkulu Oktridarti, Levy
Jurnal Ilmiah Raflesia Akuntansi Vol 9 No 2 (2023): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v9i2.393

Abstract

The objective of this research is to know the influence of accounting information system, leadership style and motivation to the employee’s performance of conventional bank in Bengkulu City. The sample of this research were 65 employees from conventional bank in Bengkulu City. Data is collected using the instrument in the form of questionnaires. The instrument is calibrated using the validity of items and reliability coefficient. Data were analyzed using multiple regression analysis  with SPSS 21. The results show that accounting information system, leadership style and work motivation has a positive and significant influence on the employee’s performance of conventional bank in Bengkulu City
Strategi Promosi UMKM Susu Kedelai Kota Bengkulu Perspektif Ekonomi Syariah Yolanda, Agnes; Azis, Ismi; Oktasari, Orin; Yanto, Syafri; Capriyanti, Orisa
Jurnal Ilmiah Raflesia Akuntansi Vol 9 No 2 (2023): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v9i2.461

Abstract

This research aims to find out how the promotional strategy for soybean milk MSMEs can be formulated at the Salafiyah Hidayatul Qomariyah Islamic Boarding School in Bengkulu City and what the promotional strategy for soybean milk MSMEs at the Salafiyah Hidayatul Qomariyah Islamic Boarding School in Bengkulu City is from a sharia economic perspective. as in this study the population was 12 people among MSME administrators and this study used a purposive sampling technique. Data was obtained using interview techniques. The research results of the strategy have gone well. Using 2 strategic systems, namely the traditional system by promoting directly to the students, guardians of the students and the surrounding community during visits and recitation days, both the 3rd Jum'ah recitation and other recitations. Then the second system uses a modern system, namely by using cellphone communication technology through various social media such as WhatsApp and Facebook. The Islamic view regarding promotional strategies is in accordance with the provisions of Islamic law, such as truth and honesty when promoting which is applied by the management, in terms of price. which is in accordance with the market price, which is in accordance with sharia pricing, then the syrup dosage has been adjusted to the size without reducing it. Shodaqoh and infaq are also distributed by the management to orphaned students and also to role model students and underprivileged students at the Hidayatul Qomariyah Islamic boarding school by reducing payments every month and some are even free until the students complete their education level. Keywords: Strategy, Promotion, UMKM

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