cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Tuti Hermelinda
Contact Email
tutihermelinda.polraf@gmail.com
Phone
+6285382476029
Journal Mail Official
jirapolraf@gmail.com
Editorial Address
Program Studi Akuntansi Politeknik Raflesia Jl. S. Sukowarti No. 28 Curup (39114)
Location
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 316 Documents
 14   15   16   17   18 
Analisis Faktor-Faktor Yang Mempengaruhi Minat Menjadi Akuntan Publik (Studi Empiris Pada Karyawan Asosiasi Profesi Akuntan Publik) Haryati, Dini
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.v10i2.503

Abstract

Penelitian ini bertujuan untuk menguji secara empiris faktor-faktor yang mempengaruhi minat menjadi Akuntan Publik pada karyawan Asosiasi Profesi Akuntan Publik Indonesia dengan beberapa variabel independen, yaitu pertimbangan pasar, persepsi mengenai fee audit, dan lingkungan kerja. Populasi dalam penelitian ini adalah seluruh karyawan tetap Institut Akuntan Publik Indonesia. Sampel yang digunakan dalam penelitian ini menggunakan teknik total sampling. Pendekatan yang digunakan adalah metode kuantitatif dengan kuesioner sebagai instrumen pengumpulan data. Hasil penelitian menujukkan bahwa Pertimbangan Pasar, Persepsi mengenai Fee Audit, dan Lingkungan Kerja baik secara parsial maupun simultan atau bersama-sama memiliki pengaruh yang positif dan signifikan terhadap Minat Menjadi Akuntan Publik pada karyawan Institut Akuntan Publik Indonesia. Saran yang diberikan berdasarkan hasil penelitian ini yaitu dilakukan penelitian lebih lanjut terkait topik pilihan menjadi Akuntan Publik dengan menggunakan metode dan teknik penelitian yang lain sehingga ditemukan hasil riset yang lebih konkrit.
Pengaruh Tarif Pajak Dan Sanksi Perpajakan Terhadap Kepatuhan Membayar Pajak Kendaraan Bermotor Roda Empat (Studi Kasus Pada Kelurahan Tanjung Mulia Hilir, Kota Medan) Habibie, Muhammad; Chandra, Andriana Alnazhira; Aisyah, Siti; Dewi, Ananda Fitriana; Risal, Taufiq; Sembiring, Erika Apulina; Andini, Reni
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.v10i2.504

Abstract

Penelitian ini dilakukan untuk mengetahui Pengaruh Tarif Pajak dan Sanksi Perpajakan Terhadap Kepatuhan Membayar Pajak Kendaraan Bermotor Roda 4. (Studi Pada Kelurahan Tanjung Mulia Hilir, Kota Medan). Populasi dalam penelitian ini adalah masyarakat Kelurahan Tanjung Mulia Hilir, Kota Medan yang memiliki kendaraan bermotor roda 4. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah Teknik Simple Random Sampling. Besaran sampel yang digunakan dalam penelitian ini menggunakan rumus Slovin yaitu sebesar 97 sampel/responden. Teknik pengumpulan data dalam penelitian ini dilakukan dengan observasi dan penyebaran kuesioner. Teknik analisis yang digunakan adalah Teknik Asumsi Klasik dan Analisis Regresi Linear Berganda untuk menguji pengaruh tingkat perbandingan 5%, serta menggunakan Uji Signifikan Parsial (Uji t) dan juga menggunakan Uji Signifikan Simultan (Uji f). Hasil analisis yang diperoleh dari penelitian ini adalah tarif pajak berpengaruh terhadap kepatuhan membayar pajak kendaraan bermotor roda 4. Besarnya Koefisien Determinasi (R2) yaitu nilai Adjust R Square sebesar 0,358 x 100%= 35,8%. Hal ini memberikan arti yaitu Tarif Pajak (X1) dan Sanksi Perpajakan (X2) berpengaruh terhadap kepatuhan membayar pajak (Y) sebesar 35,8%, dan sisanya yaitu sebesar 64,2% dipengaruhi oleh variabel lain diluar dari penelitian ini.
Pengaruh Store Atmosphere Dan Kualitas Produk Terhadap Kepuasan Konsumen Persebaya Store Di Surabaya Permana, Dodi; Satriyono, Gandung
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.v10i2.509

Abstract

The purpose of this study is to identify: (1) Toko quality and its impact on customers' satisfaction at Persebaya Store; (2) Product quality and its impact on customers' satisfaction; and (3) The relationship between product quality and store quality and customer satisfaction. Utilising a sample of 100 respondents who are Persebaya Store customers in Surabaya, the analysis technique is a berganda line regression. According to the study's findings, there are three variables that influence consumer behaviour: (1) toko size contributes positively and significantly to the change in behaviour; (2) product quality also contributes positively and significantly to the change in behaviour; and (3) both toko size and product quality contribute positively and significantly to the change in behaviour.
Pengaruh Risk Profile, Good Corporate Covernance, Earnings, Capital Terhadap Pertumbuhan Laba Pada Bank Digital Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023 Syifa, Aulia; Binastuti, Sugiharti
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.v10i2.512

Abstract

Perkembangan teknologi telah membawa kehidupan masyarakat memasuki era revolusi industri 4.0. Revolusi industri 4.0 yang mendorong digitalisasi pada semua lini dalam proses bisnis perbankan, sehingga di masa depan model bisnis perbankan dapat bertransformasi menjadi model bisnis digital. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG), Return on Asset (ROA), Net Interest Margin (NIM), dan Capital Adequacy Ratio (CAR) secara parsial maupun simultan terhadap Pertumbuhan Laba pada Bank Digital yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Metode penelitian menggunakan pendekatan kuantitatif, jenis data yang digunakan adalah data sekunder dengan periode data adalah 5 tahun. Teknik analisis data digunakan dalam penelitian ini dengan tahap uji yang dilakukan adalah Uji statistik deskriptif, normalitas, multikolinearitas, heteroskedastisitas, auto korelasi, Regresi Linear Berganda, uji t, uji f, dan uji keofisien determinasi. Sampel dipilih menggunakan metode purposive sampling sehingga terpilih 6 bank digital dengan jumlah data adalah 70 dibantu oleh alat olah data pengujian yang digunakan adalah IBM SPSS. Hasil penelitian menunjukkan bahwa secara parsial variabel ROA berpengaruh terhadap pertumbuhan laba pada bank digital. Akan tetapi variabel NPL, LDR, GCG, NIM dan CAR tidak berpengaruh terhadap pertumbuhan laba pada bank digital. Secara simultan, semua variabel bebas mampu memberikan pengaruh terhadap pertumbuhan laba pada bank digital.
Tenggang Waktu, Tenggang Rasa, Tindakan Sebagai Perlakuan Pembiayaan Murabahah Pasca Bencana Palu, Sigi, dan Donggala Fadel, Mochamad; Halwi, Muhammad Darma; Jurana, Jurana
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.v10i2.513

Abstract

This study aims to explore and find out the treatment of murabahah financing after the September 28, 2018 disaster. The natural disaster that occurred in Palu on September 28 2018 was an earthquake that occurred as a result of activities in the large zone of Palu Koro which had a magnitude of 7.4 on the Richter scale which had an impact on performance banks, mainly related to non-performing loans (NPL) resulting from the inability of the debtor. This research was conducted in the city of Palu at Bank Syariah Indonesia on the treatment of murabahah financing after the Pasigala disaster. Using a Qualitative method with an Ethnomethodology approach. Data collection methods used are observation, documentation, and interviews. The results of this study found that the treatment of murabahah financing after the Pasigala disaster at the BSI muh yamin branch was to provide a grace period: postponement of payment of debt obligations, Grace: hold deliberations for customers who have not been able to pay financing at all, and action: obligations that must repaid, but there is no credit bleaching or debt relief for disaster victims
Pencegahan Kecurangan Berbasis Catur Purusa Artha Di Lembaga Perkreditan Desa (LPD) X Dewi, Ni Komang Urip Krisna
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.v10i2.514

Abstract

Village Credit Institution (LPD) is one of the unique financial institutions in Bali. LPD is managed by villagers (banjar). LPD has an important role in supporting the economic growth of the community on the island of Bali. Although LPD has a vital position in Bali, some LPDs have actually gone bankrupt due to poor financial management and fraud prevention. LPD in Bali strives to manage management based on local Balinese values ​​to avoid bankruptcy. One of the local values ​​applied is Catur Purusa Artha. Caturusa Artha is the four goals of human life. The purpose of this study is to analyze fraud prevention based on the philosophical values ​​of Catur Purusa Artha in Village Credit Institutions (LPD). This study uses a qualitative approach with a case study method. Informants are informants at LPD X and other related informants. Data collection was carried out through interviews, observations, and documentation. The novelty in this study is that previous researchers only focused on those based on Tri Hita Karana, researchers tried to explore with different values, namely the values ​​of Catur Purusa Artha.
Analisis Biaya Differensial Sebagai Dasar Pengambilan Keputusan Menerima atau Menolak Pesanan Khusus (Studi Kasus Pada PT Sathrusi Komoditi Indonesia Elma , Eneng; Cahya Kusuma , Indra; Budi Setiawan , Ade; Anwar, Saepul
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.v10i2.530

Abstract

This research aims to find out how much idle capacity is available for special orders at PT Sathrusi Komoditi Indonesia, whether the decisions made by the company in accepting or rejecting special orders are correct. This type of research is quantitative descriptive research. The data collection methods used in this research were interviews, observation and documentation. The method used to analyze the data is the least squares method (Least Square Method). The results of the differential cost analysis carried out at PT Sathrusi Komoditi Indonesia were that the decision to accept a special order was correct because it earned an additional profit of IDR 297,200,716 from the decision to accept a special order for 44,400 kg of chili powder, even though the special order price was below the normal price set by the company.
Analisis Pendapatan Usaha Pada Peternakan Ayam Ras Petelur “SBK” (Simpang Bukit Kaba) Farm Desa Karang Jaya Kecamatan Selupu Rejang Oktarizal, Ilham; Niarti, Upi
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.v10i2.545

Abstract

This research aims to analyze and find out the total production costs of Mr. Andianto's egg-laying chicken farm in 1 period 2023, the total sales of eggs from Mr. Andianto's farm in 1 period 2023, and the total profit/profit from Mr. Andianto's SBK FARM egg-laying chicken farming business. in 1 Period 2023. The method used in this research is a quantitative descriptive method. The results of the analysis that I got after many calculations show that the total production costs of Mr. Andianto's egg laying chicken farming business for 1 period 2023 is IDR 543,468,000, the total income from selling Mr. Andianto's eggs for 1 period 2023 is IDR 777,600,000, and the total profit of Mr Andianto's egg-laying chicken farm for the period 2023 is IDR 234,132,000. And shows that this business is profitable and very promising now and in the future, because the demand for eggs will never stop, so this business is worth running.
Perhitungan Harga Pokok Produksi Pada Usaha Peternakan Ayam Pedaging M.Yatim Desa Suka Datang Kecamatan Curup Utara Adrianti, Viona; Paddery, Paddery; Feri, Feri
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.v10i2.546

Abstract

This researcher aims to find out what appropriate method is applied by the M. Yatim Broiler Chicken Farm in Suka Datang Village, North Curup District. The analysis used in this research is a quantitative descriptive analysis method. The results of the research show that in the recapitulation of the number of broiler chickens of 23,200 during the 2023 harvest period, namely February to December, the results of calculating the cost of production at the M. Yatim broiler chicken farm, Suka Datang Village, North Curup District, are different, each method is different, The method used is full costing, obtaining Rp. 1,167,930,100 with a cost of production per unit of 50,342, while the variable costing method obtained 1,164,704,100 with a cost price per unit of 50,203 and the Activity Based Costing (ABC) method obtained 1,168,154,100 with a cost price per unit of 50,351.
Analisis Pemikiran Abdullah Saeed Tentang Riba dan Bungan Bank Dalam Perspektif Ekonomi Islam Suryani, Mardian; Capriyanti, Orisa; Khairunnisa, Arista
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.v10i2.568

Abstract

The aim of this research is to find out Abdullah Saeed's thoughts about usury and bank interest and to find out the Islamic economics review of Abdullah Saeed's thoughts about usury and bank interest. The research carried out was library research (library research) with a qualitative descriptive approach. Data used in this research: Primary data is data obtained through a series of activities and main data sources in research and secondary data is data obtained through collecting or managing data in the form of documentation studies (document analysis) in the form of reviewing personal documents, references. references or regulations (literature reports, writings, etc.) that are relevant to the research object. From the research results it was found that: According to Abdullah Saeed usury is the taking of additional funds from basic assets or capital in vanity. Bank interest does not include usury, because it does not involve exploitation of the poor (not unjust). Islamic economics review of Abdullah Saeed's thoughts regarding usury and bank interest. There are differences in views between Abdullah Saeed and Islamic economics regarding bank interest. Where Abdullah Saeed gives the view that bank interest in conventional banks is permissible because it does not contain elements of injustice, whereas in the Islamic economic system the term interest is not recognized because According to Islam, interest is usury which is forbidden, therefore Islamic economics replaces the interest system with profit sharing. Keywords: Usury, Bank Interest, and Islamic Economics.

Page 16 of 32 | Total Record : 316

 14   15   16   17   18 

Filter by Year

2018 2025


Reset
Filter By Issues
All Issue Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 2 (2024): Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 1 (2024): Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi Vol. 9 No. 2 (2023): Jurnal Ilmiah Raflesia Akuntansi Vol 9 No 2 (2023): Jurnal Ilmiah Raflesia Akuntansi Vol. 9 No. 1 (2023): Jurnal Ilmiah Raflesia Akuntansi Vol 9 No 1 (2023): Jurnal Ilmiah Raflesia Akuntansi Vol 8 No 2 (2022): Jurnal Ilmiah Raflesia Akuntansi Vol 8 No 1 (2022): Jurnal Ilmiah Raflesia Akuntansi Vol 7 No 2 (2021): Jurnal Ilmiah Raflesia Akuntansi Vol 7 No 1 (2021): Jurnal Ilmiah Raflesia Akuntansi Vol 6 No 2 (2020): Jurnal Ilmiah Raflesia Akuntansi Vol 6 No 1 (2020): Jurnal Ilmiah Raflesia Akuntansi Vol 5 No 2 (2019): Jurnal Ilmiah Raflesia Akuntansi Vol 5 No 1 (2019): Jurnal Ilmiah Raflesia Akuntansi Vol 4 No 2 (2018): Jurnal Ilmiah Raflesia Akuntansi Vol 4 No 1 (2018): Jurnal Ilmiah Raflesia Akuntansi More Issue