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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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Penghindaran Pajak Sektor Makanan Dan Minuman Di Indonesia : Profitabilitas, Likuiditas Dan Leverage Purba, Pebisitona Mesajaya; Marjuniarti, Febby; Samosir, Harun Dongan; Sumiok, Cristofer
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.v10i2.630

Abstract

The purpose of this study is to examine the effect of profitability, liquidity, and leverage on tax avoidance, with capital intensity and inventory intensity as control variables. The type of data used in this study is secondary data, which was obtained from financial statements and annual reports available on the Indonesia Stock Exchange website from 2020 to 2023. The sampling method used is purposive sampling, resulting in a sample of 101 companies over the four-year period. The results of this study indicate that profitability has a negative effect on tax avoidance, while liquidity has no effect on tax avoidance. In contrast, leverage has a positive effect on tax avoidance. Additionally, the variables capital intensity and inventory intensity are able to strengthen the independence of tax avoidance.
The Influence Of Online Advertising On Increasing Sales Of Culinary Product Using Facebook Social Media as a Moderating Variable Kurniawan, Agus
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.v10i2.631

Abstract

Social media is currently the most widely used promotional tool and place to communicate because it has a very significant impact on business development because it has advantages including the number of users and does not require costs to create an account on a social media. One of the social media that is still in demand today and has many users is Facebook. and the Facebook application itself is easily accessible to any group, does not limit age and is easy to reach. The objectives of the research are (1) The influence of online advertising in increasing sales of culinary products in Berasan Makmur Village, Mesuji Regency , (2) The ability of Facebook social media as a moderating variable in the influence of online advertising in increasing sales of culinary products in Berasan Makmur Village, Mesuji Regency , and (3) Providing an overview of the activities of culinary entrepreneurs who advertise on Facebook social media. This research uses quantitative research type. Where the researcher used primary data obtained from distributing questionnaires to 23 respondents using the Purposive Sampling Technique on students of the Sharia Business Management study program in Bandar Lampung. Namely, culinary sellers via Facebook social media in Berasan Makmur Village, Mesuji Regency
Pengaruh Islamic Corporate Social Responsibility (ICSR) Dan Good Corporate Governance (GCG) Terhadap Kinerja Keuangan Industri Syariah Di Indonesia Indah Pratiwi, Lily; Pujianto, Pujianto; Supeni, Endah
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.v10i2.643

Abstract

Program ICSR merupakan salah satu upaya yang dilakukan perusahaan untuk memberikan dampak positif kepada masyarakat sebagai hasil dari kegiatan operasional perusahaan. Lebih jauh, program ICSR yang telah dilaksanakan memberikan informasi kepada pemegang saham yang dapat digunakan untuk menilai kelangsungan hidup perusahaan di masa mendatang. Penelitian ini bertujuan untuk meneliti pengaruh ICSR dan GCG terhadap nilai perusahaan serta memverifikasi apakah profitabilitas memperkuat atau memperlemah ICSR dan GCG terhadap nilai perusahaan. Dengan menggunakan data keuangan dari perusahaan dalam Industri Keuangan Syariah yang terdaftar di Pasar Modal Indonesia penelitian ini menemukan bahwa ICSR dan GCG secara signifikan meningkatkan kinerja perusahaan.
Strategi Digital Marketing Dalam Meningkatkan Penjualan Ikan Hias Cupang (Studi Kasus pada Bastyan Betta Farm Melalui Media Sosial di Desa Dander Kecamatan Pesantren Kota Kediri) Agustina, Risma Alia; Satriyono, Gandung; Triwidyati, Endang
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.v10i2.644

Abstract

In this modern era, the development of information technology has changed the world of marketing in recent years. Traditional and conventional marketing communication methods are now gradually being integrated into the digital world. This type of research uses a descriptive method with a qualitative approach. Qualitative methodology is a research procedure that produces descriptive data in the form of written and spoken words. The presence of digital marketing or advertising has had a positive impact in the business world where the process of marketing a product can easily be done by creating digital photo or video content about a product to be marketed and then uploading it to several available social media application platforms. The conclusion in this research is that the digital marketing strategy carried out by Bastyan Betta Farm to increase sales is by creating and posting interesting photos or videos using social media, namely Instagram, Facebook and Whatsapp.
Pengaruh Penyajian Laporan Keuangan dan Aksesibilitas Informasi Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Desa Sulistyowati, Andita; Riskanita, Dinda; Andriani, Juwita
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.v10i2.652

Abstract

This study aims to obtain empirical evidence on the impact of financial report presentation and financial information accessibility on the accountability of village fund management. Village fund management accountability refers to the responsibility of village governments to the public regarding village financial management. The research was conducted in 13 villages in Kledung District, Temanggung Regency, with 52 respondents selected using a non-probability sampling method, specifically purposive sampling. Data were collected through questionnaires, and data analysis was performed using multiple linear regression with SPSS version 26. The results show that both financial report presentation and financial information accessibility have a positive effect on the accountability of village financial management.
Dampak Literasi Keuangan, Literasi Ekonomi, dan Pendapatan Terhadap Pengelolaan Keuangan Pribadi Generasi Z (Studi Kasus Pada Mahasiswa FEB UTS) Suwardi, Didi; Cita, Fitria Permata; Oktapiani, Serli
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.v10i2.657

Abstract

This study aims to analyze the effect of financial literacy, economic literacy, and digital awareness of the millennial generation on personal financial management, with a case study on students of the Faculty of Economics and Business, Sumbawa University of Technology (FEB UTS). This research uses a quantitative approach and analyzes data through the SEM-PLS (Structural Equation Modeling-Partial Least Squares) method. The independent variables in this study include financial literacy, economic literacy, and digital awareness, while the dependent variable is personal financial management. The population in this study consists of FEB UTS students who fall into the Generation Z category, with an unknown number; to determine the population, the Paul Leedy formula was used. The research sample was selected using total sampling technique or saturated sampling. Data was collected through a questionnaire using a 1-4 Likert scale, which was distributed to 100 respondents of FEB UTS students who belong to Generation Z. The results of the analysis show that financial literacy, economic literacy, and digital awareness have a significant influence on personal financial management. This research is expected to contribute to the development of more effective financial education programs among students, and can be used as a basis for educational institutions and the government in designing financial literacy policies that suit the needs of Generation Z.
Penerapan Pajak Pertambahan Nilai 11% Dan Pendapatan Usaha Mikro Kecil Menengah Di Kota Bitung Pesak, Pricilia Joice; Miran, Michael; Gazali, Ahmad; Salindeho, Alfred
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.v10i2.659

Abstract

The higher the VAT rate is set, the more difficult it is to get the desired income because these UMKM still use the actual selling price without adding the price before VAT, when the price after VAT is recorded, it is difficult for the buyers to know the exact price amount and most of the buyers do not pay the VAT charged and this will affect the UMKM income because the income which should be a profit but becomes a loss because it has to cover the VAT rate charged to the buyer will be deposited with the government. This study aims to test whether the application of VAT affects UMKM's income. Based on the results of hypothesis testing, it is known that the sig value is 0.004 <0.05 and the t-table is 1.701, so 3.127> 1.701, which means that the application of VAT affects the income level of a UMKM. The results showed that the application of 11% VAT affects the income level of an MSME, which means that the higher the VAT rate, the more it will affect the income of an MSME
Pengaruh Literasi Keuangan, Penggunaan Informasi Keuangan Dan Pengetahuan Akuntansi Pada Kinerja UMKM di Kota Semarang Rokhimah, Zulaika Putri; Sari, Titi Purbo; Widodo, Agus
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.v10i2.660

Abstract

This research aims to determine the influence of financial literacy, use of financial information and accounting knowledge on the performance of Micro, Small and Medium Enterprises (MSMEs) in the Semarang city area. Financial literacy is the use of financial information and accounting knowledge which is an important factor in improving the performance and productivity of MSMEs. By understanding good financial literacy, MSME players are expected to be able to make the right financial decisions so as to improve the financial performance of MSMEs. Using financial information properly will help you find out how your business is developing. Having knowledge related to accounting can help and consider the financial conditions of the business being run. The method used in this research is quantitative. Data collection was carried out by using questionnaires to MSME actors in the city of Semarang directly or using Google Form via a link so that it could reach the entire city of Semarang. Instrument testing uses SPSS. The results obtained are that financial literacy influences the performance of MSMEs, while the use of financial information and accounting knowledge does not influence the performance of MSMEs.
Effectiveness of Strategic Performance and the Impact of Balanced Scorecard on DKI Jakarta Government Achievements Oktari, Vivi; Nur, Sofyan Ashari
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.v10i2.663

Abstract

Anggitaningsih, R., Irawan, B., Prihatini, D., & Barokah, I. (2023). The Effect of Balanced Scorecard Understanding on Employee Performance with Career System and Compensation System as Moderating Variable. Calitatea, 24(192), 306–316. Anggitaningsih, R., Irawan, B., Prihatini, D., & Barokah, I. (2023). Pengaruh Pemahaman Balanced Scorecard terhadap Kinerja Karyawan dengan Sistem Karir dan Sistem Kompensasi sebagai Variabel Moderasi. Calitatea, 24(192), 306–316. Bouckaert, G., & Van Dooren, W. (2003). Performance measurement and management in public sector organizations. Bshayreh, M. M., Qawqzeh, H. K., Al-Momany, I. A. A., Saleh, M. M. A., & Al Qallap, K. D. H. (2024). The Influence of Balanced Scorecard Perspectives on the Firms’ Performance: Evidence from the Banks in the Developing Market. Cignitas, C. P., Torrents Arévalo, J. A., & Vilajosana Crusells, J. (2021). Balanced scorecard, the key to employee well-being the impact of balanced scorecard on employee well-being: The case of state of Michigan-USA. International Journal of Business & Management, 9(12), 175–197. CIGNITAS, C. P., Arevalo, J. A. T., & Crusells, J. V. (2022). The effect of strategy performance management methods on employee well-being: A case study analyzing the effects of balanced scorecard. Dabor, A. O., Dabor, E. L., Eguasa, B. E., Atarere, L. O. I., & Abusomwa, R. E. (2023). Balance Scorecard and Performance of Money Deposit Bank in Nigeria. Nigerian Academy of Management Journal, 18(1), 12–29. Davis, S., & Albright, T. (2004). An investigation of the effect of balanced scorecard implementation on financial performance. Management Accounting Research, 15(2), 135–153. Dhariwal, P., & Nichol, A. (2021). Diffusion models beat GANs on image synthesis. Advances in Neural Information Processing Systems, 34, 8780–8794. Duwe, A. (2024). Effectiveness of Balanced Scorecard Performance Management System on Provision of Quality Services (Doctoral dissertation, The Open University of Tanzania). Gazi, F., Atan, T., & Kılıç, M. (2022). The assessment of internal indicators on the balanced scorecard measures of sustainability. Sustainability, 14(14), 8595. He, K., Chen, X., Xie, S., Li, Y., Dollár, P., & Girshick, R. (2022). Masked autoencoders are scalable vision learners. In Proceedings of the IEEE/CVF Conference on Computer Vision and Pattern Recognition (pp. 16000–16009). Istiarsono, Z. (2022). Penerapan balanced scorecard dalam bidang pendidikan: Kajian teoretik. Intelegensi: Jurnal Pendidikan dan Pembelajaran, 7(1), 1–9. Jassem, S., Zakaria, Z., & Che Azmi, A. (2022). Arsitektur balanced scorecard keberlanjutan dan hasil kinerja lingkungan: Tinjauan sistematis. Jurnal Internasional Produktivitas dan Manajemen Kinerja, 71(5), 1728–1760. Khaleeli, M., Faisal, R., & Anwar, S. (2021). The effect of green marketing, green supply chain and green human resources on business performance: Balanced scorecard approach. Uncertain Supply Chain Management, 9(1), 133–138. Liu, Z. (2024). Implementation of the balanced scorecard in large firms: A systematic review. Asian Journal of Accounting and Finance, 6(2), 1–11. Miliki, A. (2024). Efektivitas Sistem Manajemen Kinerja Balanced Scorecard pada Penyediaan Pelayanan Berkualitas (Disertasi Doktoral, The Open University of Tanzania). Mushtaha, A., Aljifri, K., & Zoubeidi, T. (2024). Critical success factors of effective implementation of balanced scorecard and organisational performance: Case of UAE private hospitals. Journal for International Business and Entrepreneurship Development, 16(3), 425–446. Nour, A. I., Alamleh, L. W., Al-Atoot, S. M., & Almomani, K. M. (2022). Pengaruh penerapan balanced scorecard terhadap kualitas laba di antara bank-bank yang terdaftar di Palestine Exchange. Jurnal Humaniora dan Ilmu Sosial Universitas Cihan-Erbil, 6(1), 101–112. Rafiq, M., Maqbool, S., Martins, J. M., Mata, M. N., Dantas, R. M., Naz, S., & Correia, A. B. (2021). A study on balanced scorecard and its impact on sustainable development of renewable energy organizations; A mediating role of political and regulatory institutions. Risks, 9(6), 110. Sharaf-Addin, H. H., & Fazel, H. (2021). Balanced scorecard development as a performance management system in Saudi Public Universities: A case study approach. Asia-Pacific Journal of Management Research and Innovation, 17(1–2), 57–70. Torrents Arévalo, J. A., Vilajosana Crusells, J., & Cignitas, C. P. (2022). Literature review on the effect of balanced scorecard on employee wellbeing. International Journal of Business and Management, 17(3), 103–120. Van Thuong, C., & Singh, H. (2023). Dampak balanced scorecard terhadap kinerja perusahaan di Kota Ho Chi Minh, Vietnam. Jurnal Internasional Kepemimpinan Organisasi, 12(2). Waworuntu, E. C., Kainde, S. J., & Mandagi, D. W. (2022). Work-life balance, job satisfaction, and performance among millennial and Gen Z employees: A systematic review. Society, 10(2), 384–398.
Pengaruh Overconfidence, Toleransi Risiko, dan Perilaku Keuangan Terhadap Keputusan Berinvestasi di Bursa Efek Indonesia Syahfitri, Diah Intan; Tryana, Ayu Levia
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.v10i2.664

Abstract

This study aims to analyze the effect of overconfidence, risk tolerance, and financial behavior on investment decisions on the Indonesia Stock Exchange. Using the Structural Equation Modeling (SEM) approach with Partial Least Squares (PLS), this study involved respondents who are millennials and active investors in the Indonesian capital market and live in Sumbawa Regency with a total of 100 respondents. Data was collected through a questionnaire designed to measure the level of overconfidence, risk tolerance, and financial behavior, as well as investment decisions made by respondents. The results of the analysis show that overconfidence has a positive and significant influence on investment decisions, where more confident investors tend to make more aggressive investment decisions. In addition, risk tolerance is also shown to contribute positively in influencing investment decisions, with investors who have high risk tolerance being more willing to invest in riskier instruments. Financial behavior, as a factor that influences the decision-making process, shows a significant relationship to investment decisions. These findings provide insights for investors and financial practitioners in understanding the psychological factors that influence investment decisions in the capital market, as well as the importance of behavior management in improving investment returns.

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