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
 16   17   18   19   20 
Perkembangan Profitabilitas Dan Likuiditas Perusahaan E-Commerce Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023 Ivanka, Dia; Haryati, Dini; Natalia, Nia
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.v10i2.599

Abstract

In terms of liquidity ratios, Sophee's overall financial performance experienced a significant decline. In terms of quick ratios, there was a decline from 209.3% in 2021 to 142.6% in 2023. Likewise, the current ratio decreased from 210.9% in 2021 to 144.1% in 2023. The cash ratio has also decreased, namely from 128.9% in 2021 to 34.41% in 2023. Toko Pedia's financial performance tends to decline but not too big and the ratio is still around 200% except for in 2023 where the cash ratio is 196.1%, down from 2021 of 253.4%. Bukalapak's financial performance in terms of quick ratio, current ratio and cash ratio is quite stable from 2021 to 2023 and is still around 200%. In terms of profitability ratios, Sophee's Gross Profit Margin has increased, although not too big, namely from 39.1% in 2021 to 44.7% in 2023. Likewise, Return On Sales which has a negative value for 2021 and 2022 has improved with a positive value of 3 .3% in 2023. Toko Pedia's financial performance, both in terms of Gross Profit margin and Return on sales, has not shown satisfactory results and tends to decline from 2021 to 2023. The same thing also happened to Bukalapak where the financial performance for the Gross Profit ratio Margin and Return on Sales show a decline from 2021 to 2023.
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Andini, Ayu; Samsiah, Siti; Azmi, Zul
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.v10i2.600

Abstract

The purpose of the study was to determine the effect of Intelectual Capital as measured using the VAICTM method which consists of three main elements, namely Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (SCVA) on financial performance proxied through Return On Asset (ROA). This research is quantitative research. The population used is technology companies listed on the Indonesia Stock Exchange, totaling 110 companies. Samples were taken and selected using purposive sampling technique so as to obtain a sample of 24 companies with 5 years of research, so that the number of observations obtained was 120. Research data obtained from the official website of the Indonesia Stock Exchange. The results of this study indicate that VACA and SCVA have a significant effect on Financial Performance (ROA) while VAHU and VAIC have no significant effect on Financial Performance (ROA). Keywords — Intellectual Capital, Value Added Intellectual Capital,Value Added Capital Employed, Value Added Human Capital , Structural Capital Value Added, Financial performance
Peran Kebijakan Pemerintah dalam Mencegah Kecurangan Laporan Keuangan: Tinjauan terhadap Permenkop No.2 Tahun 2024 Kusumaningsih, Ambar
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.v10i2.602

Abstract

Cooperatives play a crucial role in Indonesia's economy, however, their unique organizational structure presents risks for financial statement fraud, exacerbated by pressures to maximize member benefits and the lack of stringent oversight mechanisms. The aim of this study is to analyze the role of government regulation in preventing financial statement fraud within cooperatives, specifically examining the implications of Government Regulation No. 2 of 2024 on regulatory effectiveness and fraud prevention mechanisms. This study employs a qualitative approach, focusing on document analysis. Data are analyzed using content analysis techniques to identify themes related to fraud prevention mechanisms, supported by triangulation with relevant literature. Utilizing the fraud triangle theory, it analyzes how the regulation's enhanced transparency, accountability, and reporting standards can mitigate fraud opportunities. The regulation mandates periodic financial reporting, strict measurement and disclosure standards, and audits by registered public accountants. Despite its potential effectiveness, challenges in implementation persist, particularly for small cooperatives lacking resources and technological infrastructure. This study emphasizes the need for capacity-building measures, technology improvements, and cultural shifts toward transparency to ensure successful regulation implementation, ultimately protecting cooperative stakeholders and enhancing the integrity of the sector.
Optimalisasi Adopsi Teknologi 4.0 Penggunaan Aplikasi Kasir Pintar Berbasis Android Terhadap Kualitas Laporan Laba Rugi Di UMKM Kepripunyecerite Novrina, Putri Dwi; Satria, Hendy; Meifari, Vanisa; Indriaty, Novica; Syahputra, Daniel Ramando
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.v10i2.603

Abstract

Perekonomian Indonesia mengalami perubahan yang cepat dan fundamental, terutama dalam konteks krisis global saat ini. Usaha Mikro Kecil Menengah (UMKM) memegang peranan penting dalam menjaga stabilitas ekonomi, terbukti dengan ketahanannya menghadapi krisis moneter dan pandemi Covid-19. Dengan lebih dari 65 juta unit yang tersebar di berbagai sektor, UMKM diharapkan dapat berkontribusi signifikan pada perekonomian nasional. Penggunaan Aplikasi Kasir adalah salah satu bentuk optimalisasi adaptasi teknologi di era 4.0 yang dapat membantu UMKM dalam menyusun dan menganalisis perubahan bsinsi yang terjadi. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan analisis data yang berkaitan dengan hubungan antar variabel yang sedang diinvestigasi. Hasil dari penelitian bahwa UMKM Kepripunyecerite sebelumnya menggunakan metode manual seperti nota penjualan dan pencatatan stok yang tidak rutin, yang terbukti kurang efisien dan rentan terhadap kesalahan pencatatan. Dengan implementasi aplikasi Kasir Pintar, UMKM dapat memantau keuangan dan stok secara real-time, yang menghasilkan laporan keuangan lebih akurat dan komprehensif. Aplikasi ini memungkinkan rekap transaksi, menghubungkan dengan mesin cetak, dan memiliki fitur barcode yang mempermudah proses transaksi.
Dampak Literasi Keuangan, Literasi digital dan Finansial Teknologi Terhadap Keberlanjutan Bisnis Pelaku UMKM Di Kabupaten Sumbawa Cahyono, Tomy Dwi; Suarantalla, Ryan
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.v10i2.604

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.
Pengendalian Internal Atas Penggunaan Sistem Pembayaran Quick Response Code Indonesia Standart (QRIS) Pada UMKM Kepripunyecerite Chandra, Rezario Febrianta; Satria, Hendy; Novrina, Putri Dwi; Nasution, Finalesvita Br; Setiawan, Eric
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.v10i2.606

Abstract

Penelitian ini bertujuan untuk mengetahui apakah di dalam UMKM Kepripunyecerite telah menerapkan Pengendalian Internal .Tujuan dari penelitian ini adalah untuk mengetahui apakah UMKM Kepripunyecerite telah menerapkan sistem pengendalian internal untuk transaksi pembayaran dan persediaan menggunakan QRIS dari beberapa bank sesuai lokasi distribusi dan jenis transaksi. Pengendalian internal dilakukan melalui beberapa langkah, seperti rekonsiliasi kas harian, penyetoran hasil penjualan tunai secara bulanan, manajemen stok minimum, dan pengeluaran kas berdasarkan laporan stok opname bulanan. Namun, pengendalian internal belum optimal karena pemilik masih menangani fungsi keuangan dan belanja langsung, sehingga berpotensi terjadi penggunaan dana usaha untuk kepentingan pribadi. UMKM ini juga menerapkan sistem pengendalian persediaan dengan melakukan stok opname bulanan, laporan persediaan, koordinasi dengan bagian desain, pemesanan bahan baku, dan produksi sesuai kebutuhan. Namun, idealnya stok opname dilakukan oleh pihak yang tidak terlibat langsung dengan persediaan agar lebih efektif.
Pengaruh Program Pemutihan Pajak Dan Kesadaran Masyarakat Terhadap Kepatuhan Membayar Pajak Kendaraan Bermotor Roda dua (Studi Kasus Pada Masyarakat Kelurahan Titipapan, Kota Medan) Aisyah, Siti; Anindya, Desy Astrid; Azis, Abdul; Habibie, Muhammad; Risal, Taufiq; Riadi; Permai, Putri Indah
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.v10i2.609

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui Pengaruh Program Pemutihan Pajak Dan Kesadaran Masyarakat Terhadap Kepatuhan Membayar Pajak Kendaraan Bermotor Roda Dua (Studi Kasus Pada Masyarakat Kelurahan Titipapan, Kota Medan). Populasi dalam penelitian ini adalah masyrakat kelurahan titipapan tepat nya di kelurahan titipapan yang berjumlah 100 orang. Sampel yang digunakan penelitian ini adalah Accidental Sampling. Teknik pengumpulan data dalam penelitian ini dilakukan dengan observasi dan penyebaran kuesioner. Teknik analisis yang digunakan pada penelitian ini adalah teknik analisis statistik dan analisis regresi linier berganda untuk menguji pengaruh tingkat perbandingan 5% serta menggunakan uji t untuk mengetahui pengaruh variabel X terhadap variabel Y secara parsial, dan menggunakan uji f untuk mengetahui pengaruh variabel Xvdan variabel Y secara simultan. Hasil analisis yang diperoleh dari penelitian ini, diketahui bahwa program pemutihan pajak berpengaruh terhadap kepatuhan membayar pajak kendaraan bermotor roda dua dan kesadaran masyarakat berpengaruh terhadap kepatuhan membayar pajak kendaraan bermotor roda dua. Besarnya koefisien determinasi nilai R Square sebesar 0,307 X 100 = 30,7% hal ini memberikan arti variabel Program Pemutihan Pajak (X1) dan Kesadaran Masyarakat (X2) mampu menjelaskan variabel Kepatuhan Wajib Pajak (Y) sebesar 30,7% sedangkan sisanya 69,3% dijelaskan oleh variabel lain diluar variabel didalam penelitian ini.
Dampak Literasi Keuangan, Sikap Keuangan dan Ingklusi Keuangan Terhadap Kinerja UMKM Di Kabupaten Sumbawa Suryani, Hanifa 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.v10i2.613

Abstract

The efficacy of Micro, Small, and Medium Enterprises (MSMEs) is crucial to a nation's economy, particularly in emerging nations such as Indonesia. Micro, small, and medium enterprises (MSMEs) not only provide substantial contributions to gross domestic product (GDP) but also serve as the primary source of employment, capable of accommodating a considerable workforce. Due to their flexibility, MSMEs can swiftly adjust to market fluctuations and consumer demands, thereby serving as a catalyst for innovation and local economic development. This study aimed to examine the impact of financial literacy, financial attitudes, and financial inclusion on the performance of small and medium enterprises (MSMEs) in Sumbawa Regency. This research used a quantitative methodology using a population of 1,362 MSME participants in Sumbawa Regency. The employed sampling approach is total sampling, with the sample size calculated using the Slovin formula, resulting in 100 respondents. Data collection was conducted using a questionnaire including a Likert scale ranging from 1 to 4. Data analysis was conducted via Structural Equation Modeling (SEM) with Partial Least Squares (PLS). The study's findings indicate that financial literacy, financial attitudes, and financial inclusion positively and significantly impact MSME performance in Sumbawa Regency.
Kinerja Keuangan Terhadap Return Saham Prastiani, Siti Chaerunisa; Azzahra, Khoirunnisa
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.v10i2.614

Abstract

This research aims to see the effect of financial performance on stock returns. Stock returns in this study are the dependent variable while financial performance is represented by liquidity and leverage proxies.This type of research is quantitative. The research sample is companies that issue sukuk listed on the Indonesia Stock Exchange in 2017-2021, consisting of 7 companies with five years of observation and the sample determination method used is purposive sampling. The analytical method in this research uses panel data regression analysis with a fixed effects model using Eviews version 10.0. The research results show that the variables liquidity and leverage simultaneously influence stock returns. Meanwhile, partially the Liquidity variable has an effect on Stock Returns. The leverage variable influences stock returns.
Analisis Perbedaan Preferensi Karir Mahasiswa Akuntansi (Studi Empiris pada Mahasiswa S1 Akuntansi di Kota Padang) Mirza, Aisyah Riani; Fitria Sari, Vita
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.v10i2.617

Abstract

This study is aimed to determine whether there are differences in accounting students' career preferences before and after being given information about the pros and cons of public accountants and private accountants. This study utilizes Expectancy theory and Herzberg's two factor theory. The study's population consists of undergraduate accounting students in Padang City, and data is collected by a survey distributed directly and via google form to accounting students at six universities in Padang. Hypothesis testing employs non-parametric analysis, namely the McNemar test. The findings of the study indicated a notable distinction in the career choices of accounting students prior to and following the provision of pros and cons information, with a significant value of 0.001. Salary and work-life balance are two aspects that influence students' motivation and expectations while considering a career as a public or private accountant.

Page 18 of 32 | Total Record : 316

 16   17   18   19   20 

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