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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 316 Documents
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Pengaruh Profitabiitas Struktur Aktiva Dan Ukuran Perusahaan Terhadap Struktur Modal (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2020-2022) Handayani, Putri; Suriyanti, Linda Hetri; Fitriana, Nur
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.406

Abstract

The aim of this research is to analyze the influence of profitability, asset structure and company size on capital structure. This research is a case study of a food and beverage sub-sector manufacturing company listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. For this research, the data source used is secondary data obtained from IDX (Indonesian Stock Exchanges) in the form of annual reports of food and beverage sector companies listed on the Indonesian Stock Exchange (BEI), namely (www.idx.co.id). The data analysis technique used in this research is descriptive analysis and research hypothesis testing which is carried out using a multiple regression model. The results of the analysis conclude that profitability, asset structure and company size influence capital structure. This research uses 3 independent variables and 1 dependent variable, namely profitability, asset structure and company size on capital structure where it can be seen that the Adjusted R Squared value is 57.8% which has an influence in this research so that there is still a remaining 42.2% which is influenced by other variables outside this research.
Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan Pemerintah Daerah Kabupaten Tapanuli Utara Purba, Sahala; Panggabean, Michael Armando; Purba, Tesalonika Br; Manalu, Enny; Sitanggang, Cindy Arsita
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.408

Abstract

Tujuan penelitian ini untuk meningkatkan kinerja pemerintah dan meningkatkan efektivitas akhir dari pengelolaan keuangan daerah, diteliti secara deskriptif kuantitatif dengan subjek riset informasi. Data yang digunakan dalam penelitian ini adalah laporan keuangan Pemerintah Daerah Kabupaten Tapanuli Utara tahun 2013-2022. Hasil penelitian ini menyatakan bahwa rasio kemandirian keuangan tergolong sangat rendah sekali sebesar 10,43%, rasio ketergantungan keuangan tergolong rendah sekali sebesar 8,91%, rasio derajat desentralisasi fiskal tergolong rendah sebesar 10,63%, rasio efektivitas PAD dan efektivitas pajak daerah tergolong sangat efisisen sebesar 108,23% dan 110,29%, rasio efisiensi PAD dan efisiensi pajak daerah tergolong sangat efisien sebesar 2,45%, dan rasio derajat kontribusi BUMD sudah baik sebesar 8,251% . Berdasarkan analisis, laporan keuangan Pemerintah Daerah Kabupaten Tapanuli Utara tahun 2013-2022 dapat dinyatakan secara umum bahwa Kabupaten Tapanuli Utara belum cukup baik dalam pelaksanaan dan pengelolaan keuangan. Sesuai hasil yang diperoleh, dapat disimpulkan bahwa kondisi kinerja keuangan Pemerintah Daerah Kabupaten Tapanuli Utara masih belum ideal.
Faktor Yang Mempengaruhi Persepsi Mahasiswa Mengenai Praktik Creative Accounting Dengan Religiusitas Islami Sebagai Pemoderasi Masrika Puspa, Desi; Rodiah, Siti; Suci, Rama Gita
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.410

Abstract

Penelitian ini bertujuan untuk mengetahui faktor- faktor yang mempengaruhi persepsi mahasiswa akuntansi angkatan 2018-2022 Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau mengenai Creative Accounting. Penelitian ini adalah penelitian kuantitatif. Populasi penelitian ini ialah mahasiswa akuntansi angkatan 2018-2022 yang berada di Universitas Muhammadiyah Riau. Populasi penelitian ini sebanyak 640 mahasiswa, dan sampel penelitian ini sebanyak 314 responden dengan teknik pengambilan sampel yaitu teknik purposive sampling. Pengumpulan data penelitian ini dengan cara penyebaran kuesioner kepada responden melalui Google Form. Analisis data yang digunakan penelitian ini ialah uji statistik dekriptif, uji asumsi klasik dan uji hipotesis dengan alat bantu SPSS 22. Hasil penelitian ini menunjukkan bahwa pengetahuan etika profesi akuntan dan orientasi etis berpengaruh terhadap persepsi mahasiswa akuntansi mengenai praktik creative accounting. Hasil penelitian ini juga menunjukkan bahwa religiusitas islami memoderasi orientasi etis mengenai persepsi mahasiswa akuntansi mengenai praktik creative accounting. Sedangkan, religiusitas islami bukan variabel pemoderasi pengetahuan etika profesi akuntan mengenai persepsi mahasiswa akuntansi mengenai creative accounting.
Pengaruh Cadangan Kerugian Penurunan Nilai, Non-Performing Loans, dan Loan to Deposit Ratio Terhadap Profitabilitas pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Sososutiksno , Christina; Talabessy, Loudrik; Limba, Franco Benony
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.441

Abstract

One sector that has enormous power to influence a country's economy is the banking sector. The health of a bank can be seen by achieving profitability through the ROA ratio. The change in accounting standards towards PSAK 71, which is effective since January 1, 2020, requires banks to make reserves using the method of expecting future losses. This study aims to empirically examine the effect of Impairment Loss Reserves, Non-Performing Loans, and Loan to Deposit Ratio, on company profitability. Using multiple linear regression analysis, this research was conducted on banking sector companies listed on the Indonesia Stock Exchange in 2020 – 2022, obtained from the Company's financial statements, and the Financial Services Authority (OJK) website. Based on the results of the study, it is known that the Impairment Loss Reserve and Loan to Deposit Ratio have a positive and significant effect on banking profitability. Meanwhile, Non-Performing Loans have a negative and significant effect on the Company's profitability.
Analisis Perlakuan Akuntansi Atas Produk Rusak Galon 19L Pada PT. Aqua Golden Mississipi Babakanpari Mevia, Tasya Arta; Afif, M.Nur; Melani, Maria Magdalena; Anwar, Saepul
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.442

Abstract

Analyzing the accounting for damaged products is important for the Company to calculate the cost of production. The purpose of this research is to determine the recording and calculation of production costs, determine the causes of damaged products, and calculate the accounting treatment for damaged products when determining the production costs of 19L gallons at PT. Aqua Golden Mississippi Babakanpari. The research method used is descriptive with a quantitative approach. Data collection methods include interviews, field observations, and documentation. The data analysis technique uses a full costing approach, process costing method, and determining the cost of production. These findings explain the production costs set by PT. Aqua Golden Mississipi Babakanpari Rp. 15,383,945,347,-. The total loss of damaged products was IDR. 2,631,937,174,- recorded as controlling factory overhead costs.
Pengaruh Intellectual Capital Dan Ukuran Fundamental Kinerja Perbankan Syariah Suneta, Nurdina; Sari, Dian Mardiati
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.445

Abstract

The objectives of this study were to verify the effect of Intellectual Capital components on the financial performance of Syariah banking, to verify the Intellectual Capital component with the most significant effect on the financial performance of Syariah banking, and to verify the role of the average growth of Intellectual Capital in the financial performance of Syariah banking in Indonesia. The population of this study were all of Syariah public banking (BUS) which were listed in BEI from 2014-2018. The type of research used in this study was applied research. The sampling type employed was purposive sampling. Through purposive sampling, 10 banking companies were taken as samples with a total of 50 research observations. This study found that Intellectual Capital components did not at all have positive effects on both the financial performance and the increase of financial performance of Syariah banking in the present and future, and the average growth of Intellectual Capital will not affect the financial performance of Syariah banking in the future.
Perancangan Aplikasi Penerimaan Dan Pengeluaran Di TPQ-TQA Masjid Raya Andalas Dengan Menggunakan Microsoft Access 2021 Wardani, Anggun Fatresia; Handayani, Desi; Sriyunianti, Fera
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.450

Abstract

This research aims to design an income and expenditure application for TPQ-TQA Masjid Raya Andalas using Microsoft Access software. The research findings revealed deficiencies in financial recording and reporting. To address these issues, the author proposes a solution through the development of an application designed to assist in recording transactions and generating financial reports in accordance with Financial Accounting Standards (SAK) quickly and automatically. The application is tailored to the specific needs and is equipped with forms utilizing Visual Basic for Applications (VBA) and a login feature to enhance application security. The forms include an account registry form, fixed asset registry form, student data form, teacher data form, class registry form, invoice form, overdue student payment receipt form, remaining student payment form, donation receipt form, general journal form, cash expenditure form, and fixed asset depreciation form. The application also presents financial reports such as the balance sheet, cash flow statement, comprehensive income statement, statement of changes in net assets, and other relevant data for TPQ-TQA.
Peran BAZNAS Dalam Pemberdayaan Ekonomi Santri Melalui Program Zmart Santripreneur Azis, Ismi; Yolanda, Agnes; Khairunnisa, Arista
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.460

Abstract

To increase the benefits of zakat in terms of economic empowerment, a zakat distribution program is needed that supports empowerment, namely not only consumptive but also productive. BAZNAS, in terms of economic empowerment of santri, distributes funds to help santri to become empowered and independent by holding an economic empowerment program through the zmart santripreneur program. This research was conducted on the Zmart Santriprenuer group of Bengkulu Province. This research uses a qualitative approach with a case study type. The data sources used are primary data and secondary data with data collection methods through interviews, observation and documentation. Data analysis techniques use data reduction, data presentation and drawing conclusions. The theory used in this research is the theory of the role of social workers proposed by Jim Ife, and the theory of empowerment outcome indicators according to Sumodiningrat. The aim of this research is to find out the role and results of the empowerment carried out by BAZNAS for students through the Zmart Program, especially Zmart students in Bengkulu Province . The BAZNAS institution is considered to be able to minimize poverty and thus empower students. Because in Islam, we are taught to share with each other in order to achieve prosperity. The research results show that the role of BAZNAS in empowering the students' economy has been carried out optimally. This is proven that BAZNAS has carried out its roles, namely the role as a social worker in economic empowerment for students who receive Zmart Santriprenuer assistance in Bengkulu Province through programs providing business capital assistance, training and group mentoring. Keywords: BAZNAS, Economic Empowerment, Zakat .
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
Kompensasi Dalam Ekonomi Islam Oktasari, Orin; Capriyanti, Orisa; Yolanda, Agnes; Suryani, Mardian; Khairunnisa, Arista
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.462

Abstract

Compensation in Islamic Economics, Compensation is the basic, or minimum, wage/salary and any additional payments paid directly or indirectly, whether in cash or in kind, by employers to workers in connection with the employment relationship. Compensation has an important role in the welfare of employees in a company/organization. Providing compensation to employees needs special attention from the organization/company in order to motivate employees and persist in working in the organization or company, because this is the area where there are many gaps in the implementation of compensation. For example, the minimum wage has not been realized, there is no social and health security. Islam explains that compensation must be given to employees as a reward that has been promised by employers, employers will get the results of work that has been completed while workers will get wages or compensation for the energy they have expended, then there is no gender difference in receiving wages/ reward from Allah. This concept of justice in wages dominates every practice that has ever occurred in Islamic countries. The basic principle used by the Prophet and Khulafaur Rasyidin was middle, moderate in determining employee wages, not too much or too little (proportional). The main purpose of providing wages is so that employees meet all their basic life needs. So, they are not encouraged to take actions that are not justified just to provide for themselves and their families (not corruption), therefore workers are required to get wages or compensation for the energy they have expended fairly and appropriately. Keywords: compensation, Islamic economics

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