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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 369 Documents
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Pengaruh Persepsi, Promosi Dan Pengetahuan Terhadap Keputusan Menjadi Nasabah Deposito Pada PT BPR BKK Purworejo (Perseroda) Cabang Bayan Suhartini, Titik; Wulanda , Riska
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.v10i2.694

Abstract

PT BPR BKK Purworejo (Perseroda) Bayan Branch is a financial institution established based on the Decree of the Governor of the Regional Head of Level I Central Java. This bank has received permission from the Financial Services Authority (OJK) and the Deposit Insurance Corporation (LPS). The influence of perception, promotion and knowledge aims to find out how much influence customers have in depositing their funds. The data used in this research is qualitative and quantitative. The methods used are interviews and observation.This research aims to determine the influence of perception, promotion and knowledge on the decision to become a deposit customer at PT BPR BKK Purworejo (Perseroda) Bayan Branch. The population in this study were deposit customers at PT BPR BKK Purworejo (Perseroda) Bayan Branch with a sample size of 30 people. The instrument used in this research is a questionnaire on the decision to become a deposit customer which has previously been tested and has met the validity and reliability requirements, while data analysis uses multiple regression analysis. The results of this research show that: the results of the t test analysis on the perception variable show that the significant value is greater than 0.05, namely 0.609 > 0.05, which does not have a significant effect on the decision to become a deposit customer. The results of the t test on the promotion variable show that the significant value is greater than 0.05, namely 0.146 > 0.05, which does not have a significant effect on deposit customer decisions. The results of the t test on the knowledge variable show that the significant value is smaller than 0.05, namely 0.012 <0.05, there is a significant influence on the decision to become a deposit customer. The results of the F test analysis show that the F test value is 3.565 with a significant amount of 0.028, less than 0.05, meaning that the variables of perception, promotion and knowledge have a significant influence on the decision to become a deposit customer at PT BPR BKK Purworejo (Perseroda) Bayan Branch.
Pengaruh Depresiasi Terhadap Nilai Wajar Aset Dan Implikasinya Terhadap Penghapusan Barang Milik Negara (BMN) Putra, Sukeng Ngesti Rahtama; Pratiwi, Ananta Dian
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.v10i2.716

Abstract

The purpose of this paper is to determine the effect of depreciation value calculations on the fair value of a State Property (BMN) asset and the impacts caused when the asset is written off either through pure write-off and transfer. Adjusting the applicable regulations regarding the mechanism for calculating the depreciation value of an asset. What is the procedure for recording the fair value of assets and writing off State Property (BMN) in accordance with applicable regulations. Disclosure and recording in the financial statements of a government institution must be based on correct calculations and refer to applicable laws and regulations. As a reference for the office to carry out the process of managing State Property (BMN) asset units so that they are appropriate and do not experience fatal damage so that the useful life of the goods can be as long as possible even though the regulations have an age limit. To gain a deeper understanding of the topic being studied, the researcher used a qualitative descriptive research method. Using data obtained from the State Asset Management Information System (SIMAN) application at the Banggai District Attorney's Office Branch in Bunta and direct observation of the asset objects to be studied.
Peranan Investasi Industri Kecil Menengah Dalam Penyerapan Tenaga Kerja Di Propinsi Sulawesi Utara Parasan, Pradipta Mandasari; Tooy, Stephanie Mervin; Ombuh, Irvandy W; Roring, Gaby D J
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.v10i2.717

Abstract

Small and medium industries play an important role in the economy, especially in the local economy, in creating jobs. This can be done through investment flowing into small and medium industries, encouraging companies to open new business units, and, of course, having an impact on labor absorption, which means that investment in this field can also help regions overcome unemployment. Therefore, this study aims to see the role of small and medium industry investment on labor absorption in North Sulawesi Province, namely, the effect of SME investment on labor absorption. The data used in the study are secondary data, namely small and medium industry investment data and labor data in North Sulawesi Province, taken from the Central Statistics Agency (BPS) of North Sulawesi Province and then analyzed using the simple linear regression method using the Eviews 12 tool. The results of the study show that small and medium industry investment has a positive and significant effect on labor absorption in North Sulawesi Province. This certainly provides an illustration that the small and medium industry investment climate provides a good contribution to the absorption of labor. This means helping regions overcome unemployment. The results of this study are expected to help contribute to subsequent research related to the role of small and medium industry investment in labor absorption and also provide input to the government as a policymaker.
Suatu Riset Empiris Mengenai Hubungan Manajemen Resiko Kredit, Ukuran, Profitabilitas Serta Kepemilikan Bank-Bank Di BEI Hambali, Denny
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.v10i2.718

Abstract

This study investigates the relationship between bank size, profitability, and ownership to excess capital for credit risk management (CRM) in banks operating in Indonesia. Using data from 52 banks listed on the Indonesia Stock Exchange (IDX) over the period 2020 to 2023, a panel regression analysis model was applied to evaluate the relationship between these variables. The results show that bank size has a significant relationship with excess capital; larger banks tend to have more capital to manage credit risk. This finding is in line with the theory that large banks have more capacity to cope with market fluctuations and risks associated with lending. On the other hand, profitability does not show a positive and significant relationship with excess capital. This may be due to the fact that banks that highly prioritize profitability may tend to allocate their capital into more profitable investments, instead of keeping capital reserves for risk management. In addition, managerial ownership also does not show a significant relationship with excess capital. This indicates that decisions and strategies taken by managers do not necessarily contribute to strengthening capital reserves to address credit risk. This study confirms the importance of bank size and profitability in strengthening credit risk management in banks listed on the IDX. Larger bank size can provide better stability in risk management, while good profitability can help in strengthening the capital position.
Analisis Pengeluaran Pemerintah Bidang Kesehatan dan Pendidikan Terhadap Indeks Pembangunan Manusia Di Provinsi Sulawesi Utara Kolinug, Ferly Christian; Rompas, Jeifer Juandy Livingstone; Betrix, Betrix
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.v10i2.719

Abstract

The purpose of this study is to analyze the influence of government expenditure in the health and education sector on the Human Development Index in North Sulawesi province in the last eleven years. This study uses secondary data taken from the Central Statistics Agency of North Sulawesi and the Directorate General of Financial Balance for the period 2012 – 2022. The analysis used was a multiple regression analysis of panel data that combined data from 15 city districts using a panel data analysis model on the eViews application with data collection on government expenditure in the health sector, education sector and human growth index. Regression testing showed Y = 648 + 2.68 X1 + 1.04 X2. The T test explained that the Education variable has a significant influence on HDI and the results of the Health variable have a significant influence on HDI, the amount of government expenditure on education and health can be seen from the Adjusted R-square of 0.73 which means it has an effect of 73 percent and the rest by other factors.
Analisis Strategi Pemasaran Bank Perekonomian Rakyat Dalam Menghadapi Persaingan Digital Chandra, Rezario Febrianta; Tanly, Christina; Setiawan, Eric; Fiona, Fiona; Rifandi, Jeri; Syaputra, Johan; Angerlo, Angerlo
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.v10i2.720

Abstract

Perkembangan digitalisasi zaman kini telah menjadi sebuah tantangan sekaligus peluang bagi berbagai jenis usaha di Indonesia, tidak terkecuali pada bisnis perbankan khususnya Bank Perekonomian Rakyat (BPR). Bank Perekonomian Rakyat merupakan suatu organisasi atau lembaga keuangan yang menjalankan aktivitas usahanya secara konvensional atau menggunakan prinsip syariah, yang berfokus dalam pemberian kredit kepada masyarakat, terutama dalam sektor usaha mikro, kecil, dan menengah (UMKM). Penelitian ini bertujuan untuk menganalisis bagaimana strategi pemasaran BPR dalam menghadapi persaingan digital, khususnya yang berada di wilayah kota Tanjungpinang. Penelitian ini menggunakan metode deskriptif kualitatif dengan pengumpulan data melalui wawancara mendalam, observasi, dan studi dokumen. Hasil dari penelitian menunjukkan bahwa beberapa BPR di wilayah kota Tanjungpinang telah menerapkan strategi diferensiasi produk, peningkatan layanan berbasis teknologi, inovasi strategi pemasaran melalui platform digital, dan kolaborasi dengan platform digital untuk mempertahankan daya saing. Namun, kendala seperti keterbatasan infrastruktur teknologi dan literasi digital nasabah menjadi tantangan yang utama bagi beberapa BPR yang menjadi subjek pada penelitian ini. Penelitian ini merekomendasikan peningkatan edukasi digital bagi nasabah dan investasi teknologi untuk mendukung keberlanjutan usaha.
Analisis Akuntabilitas, Transparansi dan Efisiensi Terhadap Produktivitas Sekolah Kecamatan Polokarto Nugroho, Totok Susilo Pamuji
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.v10i2.721

Abstract

This study aims to examine the effect of accountability, transparency and efficiency of financial management on school productivity in senior high school in Polokarto sub-district. This type of research is quantitative. The population in this study were 120 educators in senior high school in Polokarto sub-district. The sample in this study used purposive sampling method and obtained 50 educators in senior high school in accordance with predetermined criteria. The data analysis technique used is multiple regression analysis with SPSS 16.0 program. The results showed that the variables of accountability and transparency had no effect on school productivity. Meanwhile, the variable of financial management efficiency has an effect on school productivity.
Pengaruh ROA, ROE, dan DER Terhadap Pertumbuhan Laba Pada Perusahaan Sektor Industri Tekstil Yang Terdaftar di Bursa Efek Indonesia Saragi, Nanda Putra
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.v10i2.725

Abstract

This study aims to analyze the influence of Return on Assets (ROA), Return on Equity (ROE), and Debt to Equity Ratio (DER) as an independent variable to profit growth as a dependent variable, both partially and simultaneously, in textile industry companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The research employs multiple linear regression analysis, processed using SPSS version 29. The results indicate that, partially, ROA, DER significantly influence profit growth, inversely proportional to the other 2 variables, the ROE variable has a negative effect on profit growth. Simultaneously, these independent variables contribute substantially to the dependent variable, with a coefficient of determination (R²) value of 99.2%, indicating that almost all variations in profit growth can be explained by ROA, ROE, and DER. The regression model used has passed the classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests, ensuring that the results are reliable, valid, and applicable. This study offers practical implications for company management, particularly in managing assets, equity, and financial structure to optimize profit growth for stakeholders and shareholders. Future researchers are advised to include additional relevant variables, such as liquidity or company size, and to expand the sample size to enhance the generalizability and applicability of the findings.
Strategi Keuangan dan Operasional dalam Mendorong Pertumbuhan Laba: Studi pada Sektor Kesehatan Perusahaan Terdaftar di BEI Astuti, Dewi Ratnasari; Aliyah, Irpa Hilmatul; Riswandi, Dede
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.v10i2.726

Abstract

The purpose of this study is to determine how capital structure, cash turnover, and inventory turnover influence profit growth, both partially and simultaneously. The sample consists of companies in the healthcare sector from 2019 to 2022. Quantitative data is the type of data used in this research. Secondary data and an associative research type are employed as data sources. This study uses a purposive sampling method to analyze data from 13 companies, resulting in 52 financial reports as the sample. The analysis technique involves multiple regression analysis with the assistance of SPSS version 25. The empirical findings of this study indicate that inventory turnover and capital structure have a positive partial influence on profit growth. However, cash turnover does not explain profit growth. Based on simultaneous testing, capital structure, cash turnover, and inventory turnover collectively have a positive influence on profit growth.
Pengaruh Pajak Daerah dan Retribusi Daerah Terhadap Kemandirian Keuangan Daerah Pada Pemerintah Kabupaten/Kota Provinsi Sumatera Selatan Adelina, Chairani; Betriana, Meirani
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.v10i2.727

Abstract

This research aims to determine the effect of regional taxes and regional levies on the financial independence of regional governments in South Sumatra Province. This research uses a quantitative approach and quantitative data types with secondary data sources obtained from the LKPD of the Regional Government of South Sumatra Province for 2020 - 2022. The data was processed using the SPSS application and analyzed using multiple linear regression analysis. The results of this research show that regional taxes have an influence on regional financial independence with a significance value of 0.00 < 0.05, while regional levies do not have a significant influence on regional financial independence with a value of 0.176 > 0.05. However, regional taxes and regional levies simultaneously influence regional financial independence with a significance value of 0.00 < 0.05 and with a coefficient of determination of 0.899.

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