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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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Peran Pendapatan Asli Daerah, Dana Perimbangan dan Belanja Daerah Terhadap Kemiskinan Rizki Ramadhani
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.v10i2.732

Abstract

This study examines in more depth the role of regional spending as an intervening variable in its influence on Local Revenue (PAD), Special Allocation Funds (DAK), and Revenue Sharing Funds (DBH) in reducing poverty levels. The study uses data samples from the Special Region of Yogyakarta from 2018 to 2023 with the analysis tool EViews 13. To ensure the role of regional spending as a mediating variable, the Sobel test was used. The results of the study found that regional spending is able to mediate the relationship between Local Revenue and Revenue Sharing Funds in reducing poverty levels. However, no mediating role of regional spending was found in the effect of Special Allocation Funds on poverty levels. Regional spending independently has a significant impact on poverty reduction.
Factors Affecting Tax Avoidance In Property And Real Estate Sub Sector Companies Listed On The Indonesia Stock Exchange Meta Nursita; Karlina, Lilis
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.v10i2.733

Abstract

This study aims to examine the effect of sales growth, profitability, fixed asset intensity and corporate social responsibility on tax avoidance in property and real estate sub-sector companies on the Indonesia Stock Exchangefor the 2018-2022 period. The research method used in this study was purposive sampling. The sample in this study was 42 companies listed on the Indonesia Stock Exchangefor the 2018-2022 period. Data analysis techniques begin with descriptive statistical tests, then continue with multicollinearity tests, overall model tests, regression model feasibility tests, and hypothesis tests. The statistical method used is panel data regression analysis. The results of the analysis in this study show that partially sales growth does not affect tax avoidance, profitability partially does not affect tax avoidance, fixed asset intensity partially affects tax avoidance and corporate social responsibility does not have a partial effect on tax avoidance and simultaneously sales growth, profitability, fixed asset intensity, and corporate social Responsibility affects tax avoidance.
The Role of MSMEs in Driving the Economy of Singkawang: A Systematic Literature Review Haryanto, Haryanto; Nurainie, Nurainie; Querelia, Marcella; Wijaya, Yordanus Rangga
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.486

Abstract

The study emphasizes the important role of Micro, Small, and Medium Enterprises (MSMEs) in driving economic growth in Singkawang City, West Kalimantan. Using a Systematic Literature Review (SLR) approach, the research gathered and assessed data from various sources to understand the impact of MSMEs in the local context. The results indicate that MSMEs significantly contribute to increased production, income, and employment. The tourism sector, particularly through cultural festivals such as Cap Go Meh, also plays a crucial role in boosting regional income and economic growth. The study concludes that MSMEs and the tourism sector are essential for the economic development of Singkawang City. Furthermore, the participation of MSMEs in cultural festivals enhances tourism sector income and contributes to economic growth through the hotel and trade sectors. These findings have important implications for policymakers, business professionals, and academics, providing valuable insights for developing more effective strategies to support MSMEs and the tourism sector. Understanding the pivotal role of MSMEs and cultural festivals in local economic growth can guide the creation of targeted policies to achieve inclusive and sustainable economic development in Singkawang
Pengaruh Computer Anxiety dan Computer Attitude pada Minat Mahasiswa dalam Menggunakan Software Akuntansi Dewi, Ni Komang Urip Krisna; Trisnadewi, Ni Ketut Sinta
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.488

Abstract

This research aims to determine the factors influencing computer anxiety and computer attitude at student interest in using accounting software. This research uses quantitative methods. The population used in this research are university student major accounting at Politeknik Negeri Bali. The sample used in this research was 152 student. This research data was collected by distributing questionnaires directly to student. The analysis used in this research is multiple linear regression analysis with SPSS version 22 software tools. The results of this study show that computer anxiety does not affect accounting student’s interest in using accounting software and computer attitude has an affect accounting student’s interest in using accounting software.
Pengaruh Kondisi Keuangan, Kualitas Audit, Kepemilikan Institusional Dan Profitabilitas Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur Subsektor Metal And Allied Products Tahun 2017-2021 Purba, Dewi Driani; Siahaan, Septony B; Damanik, Dennys Paulus; Silitonga, Ivo Maelina
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.489

Abstract

This study aims to examine and analyze the effect of profitability on going concern audit opinions in Metal and Allied Products Sub-Sector Manufacturing companies in 2017-2021. The number of research samples is 13 manufacturing companies in the Metal and Allied Products sub-sector. Data analysis technique using logistic regression analysis. The results showed that financial condition and audit quality had a significant negative effect on going concern audit opinion. Institutional ownership and profitability have no significant positive effect on going concern audit opinion. Financial condition, audit quality, institutional ownership, and profitability have a significant effect on going concern audit opinion.
Penerapan Sistem Pengendalian Internal Untuk Mengurangi Kecurangan Transaksi Pada PT Bank BPD Cabang Pembantu Gatsu Barat Anjani, Ni Nyoman Lidya; Natalia, Nia
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengendalian internal merupakan suatu proses kebijakan dan prosedur yang melibatkan seluruh anggota di dalam organisasi meliputi metode dan ukuran-ukuran yang dikoordinasikan agar manajemen dapat mencapai tujuan dan sasaran yang ditetapkan. Sistem pengendalian internal berdampak pada akurasi panduan manajemen baik secara ekonomis dan secara statistik yang mengindikasikan untuk memastikan bahwa manajemen telah mempertimbangkan informasi penting dalam pengambilan kebijakan, terutama pada sistem penjualan kredit dan sistem penerimaan kas agar dapat berjalan efektif. Objek dalam penelitian ini PT Bank BPD Bai Capem Gatsu Barat. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis gambaran tentang sistem pengendalian internal di PT Bank bpd Bali Capem Gatsu Barat. Jenis penelitian yang digunakan dalam penelitian ini adalah jenis penelitian diskriptif kualitatif, sedangkan metode dalam pengumpulan data dalam penelitian ini adalah wawancara, obsevasi, dokumentasi mengenai pengendalian internal di PT Bank BPD Bali Capem Gatsu Barat. Hasil penelitian menunjukkan bahwa sistem pengendalian internal pada PT Bank BPD Bali Capem Gatsu Barat masih memerlukan beberapa perbaikan
Analisis Dampak Kehadiran Pertashop Pada Penjualan Bensin Eceran Di Warung Kelontong Di Kecamatan Trenggalek, Kabupaten Trenggalek Muslikah, Fitri Erna; Nurlaely, Nurlaely; Rahayu, Budi; Sustiyatik, Enni
Jurnal Ilmiah Raflesia Akuntansi Vol. 9 No. 1 (2023): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v9i1.495

Abstract

— This study aims to determine the impact of the presence of Pertashop retail outlets on the sales of gasoline at local convenience stores in Trenggalek District, as well as the factors and strategies implemented in response to these changes. This research is a descriptive qualitative study. Field data indicate that the presence of Pertashop has a negative impact (viewed as competition) on convenience stores as micro-enterprises (UMKM) located within 1 kilometer of Pertashop. On the other hand, convenience stores located more than 1 kilometer away view Pertashop positively, as it becomes a source for purchasing Pertamax gasoline in bulk. However, overall sales changes are mainly influenced by the general increase in gasoline prices (leading Pertamax users to switch to cheaper gasoline) and the occurrence of major events in the surrounding area. To cope with these changes, the most common strategy is to display gasoline racks at the front (roadside) to make them easily visible from the road. Most stores have already put up signs indicating they sell gasoline, but offering various sizes and providing lighting is still not widely adopted by these business owners.
Strategi Pemasaran Produk Tabungan Siklus Menggunakan Metode Analisis Swot Dalam Meningkatkan Jumlah Nasabah Pada PT. Bank Pembangunan Daerah Jawa Timur Tbk Cabang Kediri Laksono, Yanis; Nurlaely, Nurlaely; Susyatik, Enni; Rahayu, Budi
Jurnal Ilmiah Raflesia Akuntansi Vol. 9 No. 1 (2023): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v9i1.496

Abstract

This research aims to identify the product marketing strategy for Siklus Savings to increase the number of customers at PT. Bank Pembangunan Daerah Jawa Timur, Kediri Branch. This type of research is qualitative, which requires answers through literature review and interviews with informants, specifically employees of Bank Jatim, Kediri Branch. The analytical method used is descriptive analysis with a SWOT analysis approach, which is a method of identifying and analyzing existing data to provide a clear picture of the strengths, weaknesses, opportunities, and threats faced by Bank Jatim, Kediri Branch, in increasing the number of customers. From the results of this study, it can be concluded that to increase the number of customers, it is necessary to formulate strategies for selecting and targeting markets using Segmentation, Targeting, and Positioning. The SWOT analysis concludes that the strengths of Bank Jatim include its brand image, strategic location, and government support. The weakness lies in the customers' lack of knowledge about mobile banking. The opportunity for Bank Jatim is its accessible office locations, while the threat is the high number of competitors.
Manajemen Kepemimpinan Pengasuh Pesantren Dalam Meningkatkan Sumber Daya Manusia Dan Daya Saing Pondok Pesantren (Studi Di Pondok Pesantren Salman Al-Farisi Di Desa Gayam, Kabupaten Kediri) Yusron Mustofa, Mochammad; Sustiyatik, Enni; Utami, Sasi; Rahayu, Budi
Jurnal Ilmiah Raflesia Akuntansi Vol. 9 No. 1 (2023): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v9i1.497

Abstract

This study aims to examine the leadership management of the caretakers at the Salman Al-Farisi Islamic Boarding School in Gayam Village, Kediri Regency, in enhancing the quality of human resources and the competitiveness of the boarding school. The purposive sampling technique was used for sample selection, and a total of 5 individuals were chosen as samples. The analysis techniques used include reduction analysis, display analysis, and conclusion drawing. The results of this study are: 1) The leadership management of the boarding school caretakers in improving human resources and competitiveness involves participating in various activities, which significantly enhance human resources. 2) The supporting factors for improving the quality of human resources and the competitiveness of the Salman Al-Farisi Islamic Boarding School include implementing the vision and mission of the school, which serves as a supportive factor in enhancing human resources and competitiveness. The leadership at the school is not authoritarian, and the school leader provides opportunities for staff and teachers to engage in learning activities outside the school. Additionally, human resources that align with their fields can improve quality and compete with other Islamic boarding schools. The inhibiting factor comes from the lack of budget to support all programs, necessitating collaboration with donors.
Pengaruh Pelatihan Kerja, Kompetensi Dan Disiplin Kerja Terhadap Kinerja Karyawan Pada Bank Jatim Kantor Cabang Syariah Kediri Arrofi, Anik Qurniatin; Utami, Sasi; Laely, Nur; Marwanto, IGG Heru
Jurnal Ilmiah Raflesia Akuntansi Vol. 9 No. 2 (2023): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v9i2.506

Abstract

The purpose of this study is to ascertain at Bank Jatim, Syariah Kediri Branch, the effects of job training, competency, and work discipline on employee performance. Following the scientific ideas of concreteness, objectivity, measurability, rationality, and systematicity, this study uses a quantitative research approach since the data consists of numbers and is investigated using statistical techniques. While the sample consists of a part of the employees—specifically, 75 individuals/respondents—the population considered in this study comprises 93 employees of Bank Jatim, Syariah Kediri Branch. Questionnaires, observations, and interviews constitute among the data gathering techniques. Validity and reliability tests, classical assumption tests, multiple linear regression tests, partial significance tests (t-test), simultaneous significance tests (f-test), and coefficient of determination comprise the data analysis techniques. The t-test value for job training of 2.947, which is higher than the t-table value of 1.66671, with a significance value of 0.004, shows that job training has an effect on employee performance. Consequently, it can be said that H1 is approved, so demonstrating the impact of work training on Bank Jatim, Syariah Kediri Branch, staff performance. The t-test result for competence of 2.554, which is higher than the t-table value of 1.66571, with a significant value of 0.013, shows how influence competence has on employee performance. Therefore, it can be said that H2 is acknowledged, thereby reflecting the impact of competency on Bank Jatim, Syariah Kediri Branch, staff performance. The t-test result for work discipline of 2.034, which is higher than the t-table value of 1.66571, with a significant value of 0.035, shows how influence of work discipline affects employee performance. Therefore, it can be said that H3 is approved, thereby demonstrating the effect of work discipline on Bank Jatim, Syariah Kediri Branch, employee performance.

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