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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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Faktor-Faktor Yang Mempengaruhi Agresitivitas Pajak Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2023 Nofrianty, Nofrianty; Putri, Eka
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.v10i2.573

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Capital Intensity, Iventory Intensity, Profitabilitas, Leverage, Komisaris Independen, Corporate Social Responsibility (CSR) terhadap agresivitas pajak. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di bursa efek indonesia. Metode yang digunakan adalah metode kuantitatif. Populasi dalam penelitian ini berjumlah 84 perusahaan dan diperoleh sampel sebanyak 29 perusahaan dengan jumlah data sebanyak 116. Teknik dalam penentuan sampel menggunakan purposive sampling.Metode analisis data yang digunakan adalah partial least square (PLS). Hasil penelitian menunjukan hanya Profitabilitas yang berpengaruh signifikan terhadap agresivitas pajak sedangkan Capital Intensity, Iventory Intensity, Leverage, Komisaris Independen, Corporate Social Responsibility (CSR) tidak berpengaruh signifikan terhadap agresivitas pajak.
Membangun Identitas Merek dalam Street Photography: Analisis Strategi Pemasaran Digital Muliatie, Yurilla Endah; Jannah, Nur; Suprapti, Sri
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.v10i2.583

Abstract

This study aims to analyze the digital marketing strategies employed by street photographers in building their brand identity in the digital era. Using a descriptive qualitative approach, data were collected through in-depth interviews with both professional and amateur street photographers, as well as netnographic observation on social media platforms such as Instagram and YouTube. The findings reveal that street photographers who successfully establish a strong brand identity tend to implement consistent and authentic content strategies while engaging with their audience through personal and emotional storytelling behind each photo. Instagram is identified as the primary platform for visibility, while YouTube offers broader opportunities to share stories about the creative process. Photographers who maintain authenticity and consistency in their visual style tend to attract more loyal followers, despite facing the challenge of balancing commercial demands with artistic integrity. In conclusion, the success of building a street photographer's brand identity in the digital space depends on a combination of visual quality, authentic narratives, and meaningful engagement with the audience. This study highlights the importance of maintaining a balance between commercial needs and personal identity in digital marketing strategies.
The Role of Carbon Emission Disclosure, Environmental Performance, Environmental Cost, and Sustainability Reporting on Company Value Anggraini, Desy Ismah; Kusuma, Pramandyah Fitah
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.v10i2.584

Abstract

The aim of this research is to analyze the disclosure of carbon emissions, environmental performance, environmental costs and sustainability reports on company value in the basic materials, industrial and healthcare sectors listed on the IDX for the 2021-2022 period. This type of research is causal research with a quantitative approach. The sample in this study was 34, obtained from 17 companies in the basic materials, industrial and healthcare sectors listed on the IDX with a research period of 2 years. The results show that disclosure of carbon emissions, environmental performance, environmental costs and sustainability reports has a significant influence on company value both partially and simultaneously in companies in the basic materials, industrial and healthcare sectors listed on the IDX for the 2021-2022 period..
Filosofi Tri Hita Karana dalam Perspektif Keadilan, Love of Money, Gender, dan Religiusitas terhadap Penggelapan Pajak Pujianto, Pujianto; Indah Pratiwi, Lily
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.v10i2.585

Abstract

This research aims to determine the influence of perceptions of justice, culture, gender, love of money, and religiosity on tax evasion by highlighting it from the perspective of the Tri Hita Karana philosophy. The sample in this research is Taxpayers registered at KPP Sukomanunggal Surabaya. The sampling method in this research is non-probability, namely convenience sampling. The sample size in this study was determined by mathematical calculations using the Slovin formula. Based on this sampling technique, 150 questionnaires were distributed with QR Codes and Gforms and 129 were returned, while only 100 questionnaires were filled in correctly. The data analysis method used in this research is multiple linear regression with the help of SPSS. The research results show that justice, culture, love of money, and religiosity partially influence tax evasion. Meanwhile, gender has no effect on tax evasion..
Islamic Enterpreneurship Theology as an Accelerating of MSME Growth in the City of Surabaya Fitryani, Fitryani; Maulana, Alfin
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.v10i2.586

Abstract

Islamic theology offers a framework that combines economic and social aspects, encouraging more ethical and sustainable business practices. The formulation of this research problem: 1) How are the principles of Islamic theology applied in entrepreneurial practice by MSME actors in the city of Surabaya? 2) What are the obstacles and challenges faced by MSME actors in integrating the principles of Islamic theology in their entrepreneurial practices? This research uses a qualitative approach to explore the understanding of the application of Islamic theology and Islamic economic principles. The technique for determining informants uses purposive sampling, data collection is carried out through in-depth interviews and data analysis in this study using the data triangulation technique. The findings of this study can provide a strong basis for policymakers to formulate programs that support the development of MSMEs based on Islamic values. The results show that lack of understanding and awareness, difficulty balancing spiritual and material values, unsupportive regulations, limited resources and infrastructure, and lack of community support are some of the main obstacles that need to be overcome. This research explores the application of Islamic entrepreneurship theology as an accelerator for the growth of MSMEs in the city of Surabaya. Islamic theological principles such as monotheism, fairness, trust, courtesy, and social responsibility play an important role in shaping more ethical and sustainable business practices. The government needs to make fiscal incentive policies and ease of access to sharia financing.
Analisis Potensi Jaringan UMKM Dalam Mendorong Kolaborasi Ekonomi Era Digital Pada masyarakat Miskin Di Sidoarjo Nanda, Aditya Surya; Aristyanto, Erwan
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.v10i2.591

Abstract

Penelitian ini bertujuan untuk mengkaji peran pembangunan jaringan Usaha Mikro, Kecil, dan Menengah (UMKM) dalam meningkatkan kolaborasi ekonomi di era digital, khususnya di kalangan masyarakat miskin di Sidoarjo. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus, di mana informan utama adalah pelaku UMKM di wilayah tersebut. Hasil penelitian menunjukkan bahwa kolaborasi ekonomi berbasis digital melalui penggunaan platform WhatsApp Group mampu mendorong masyarakat miskin untuk memanfaatkan pemasaran digital dalam menjual produk mereka. Dengan adanya WhatsApp Group, pelaku UMKM tidak hanya dapat meningkatkan akses pasar, tetapi juga memperluas jangkauan konsumen tanpa harus mengeluarkan biaya pemasaran yang besar. Selain itu, mereka juga lebih mudah berbagi informasi, sumber daya, dan strategi pemasaran yang efektif. Namun, kendala yang dihadapi meliputi rendahnya literasi digital dan keterbatasan akses internet di beberapa wilayah. Oleh karena itu, penting untuk meningkatkan literasi digital, memperkuat infrastruktur internet, serta memberikan dukungan pembiayaan yang lebih inklusif bagi UMKM, khususnya yang berasal dari kalangan masyarakat miskin. Penelitian ini diharapkan dapat memberikan kontribusi dalam pengembangan strategi kolaborasi ekonomi berbasis digital untuk pemberdayaan masyarakat miskin.
Pengaruh Bahan Makanan, Kesadaran, Sertifikat Halal Terhadap Minat Beli Produk Halal Food Melalui Satisfaction Pada Masyarakat Kota Samarinda Irwan, Sayid; Zilfana, Zilfana
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.v10i2.592

Abstract

This study focuses on food ingredients, halal awareness, and halal certification variables related to the interest in buying halal food products from consumers in Samarinda. The aim is to determine the effect of food ingredients, Halal Awareness, and Halal Certificates on the interest in buying Halal Food Products and add the Satisfaction variable in moderating the three variables. This research method uses a quantitative approach; the data sources used are primary and secondary data, and the population used in this study is the people of Samarinda. The sampling technique for this study uses purposive sampling technique, which is a sample selection technique where an individual selects a sample based on personal assessments of several criteria such as Religious (Muslim and Muslimah) appropriate characteristics of sample members, Foodstuffs on Satisfaction are known to have a positive insignificant effect, Halal Awareness of Satisfaction has a significant positive effect, Halal Certificate on Satisfaction has a significant positive effect,Satisfaction and Interest in Buying Halal Products have a significant positive effect, Foodstuffs through Satisfaction on Interest in Buying Halal Products have a positive insignificant effect, Halal Awareness through Satisfaction and Interest in Buying Halal Products has a significant positive effect, Halal Certificate through Satisfaction on Interest in Buying Halal Products has a value of having a significant positive effect.
Probalibilitas Manfaat Mobil Listrik Di Indonesia Untuk Menurunkan Emisi Dengan Menggunakan Survey Tik Tok Heriyanto; Hadi Suprapto, Yuyun; Arbansyah; Nur Ilham, Muhammad Fauzan
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

Abstract

Tik Tok merupakan platform media sosial yang paling populer saat ini, Beberapa orang memberikan ulasan positif bahwa aplikasi Tik Tok membantu orang-orang di sektor bisnis. Analisis sentimen digunakan untuk menganalisis opini yang terdapat dalam ulasan yang ditulis oleh pengguna dengan mengelompokkan ulasan positif dan negatif. Teknik yang digunakan dalam penelitian ini menggunakan algoritma Naïve Bayes dan Support Vector Machine (SVM). Model Random Forest yang dioptimalkan mencapai akurasi sebesar 91%, dengan kinerja yang baik dalam mengklasifikasikan ulasan negatif, netral, dan positif. Word Cloud membantu mengidentifikasi kata-kata yang sering muncul dalam ulasan, memberikan wawasan tentang aspek-aspek yang menjadi perhatian khusus pengguna. Penelitian ini menunjukkan efektivitas teknologi analisis sentimen dalam memahami preferensi pengguna dan memberikan masukan yang berharga bagi pengembang untuk meningkatkan Jawaban Baik dari aplikasi Tiktok.
Analisis Pengendalian Internal atas Siklus Pendapatan Valuta Asing (Studi Kasus pada PT X) Dewi, Gita Apsari; Wulandari, Anak Agung Ayu Intan
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.v10i2.596

Abstract

This study aims to analyze the internal control system applied to the foreign exchange revenue cycle by PT X. Weak internal control at PT X can lead to misappropriation by employees assigned to the sales, accounting, and/or cash functions. The study uses a qualitative case study approach. The researcher conducted interviews with internal staff related to the revenue cycle. Overall, the implementation of PT X's internal control can be said to be quite good, but still requires evaluation and improvement in aspects of risk monitoring, authorization of transaction evidence by related parties, and internal control over sales, accounting, and cash functions.
Pengaruh Penggunaan Fintech Dan Lifesytle Terhadap Kemampuan Pengelolaan Keuangan Di Bengkulu Afriansyah, Berlian; Meriana, Meriana; Nurjanah, Amalia
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.v10i2.598

Abstract

This research is to determine the influence of the use of Fintech and lifestyle on the financial management abilities of students in city districts in Bengkulu province. The research method used in this research is a quantitative method which uses a questionnaire as a research instrument and is measured using a Likert scale. The results of this research show that Fintech has an influence on Financial Management Ability. This shows that the better the Fintech, the better the Financial Management Capabilities will be. while Lifestyle also influences Financial Management Ability. This research shows that the higher the style, the higher the financial management ability

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