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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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Analisis Kemampuan Daya Beli Dan Kesejahteraan Masyarakat Terhadap Dampak Kenaikan Ppn 12% Renani, Heni; Mareta Rizal, Ebil; Wati Keristin, Usnia
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.884

Abstract

The Indonesian government has implemented a Value Added Tax (VAT) increase to 12% starting in January 2025, in accordance with Law No. 7 of 2021 on Tax Regulation Harmonization. Previously, the VAT rate increased from 10% to 11% in April 2022. The 12% VAT is applied to luxury goods and services, such as exclusive vehicles and high-value properties, which are generally consumed by the upper-middle-class economic group. This study analyzes the impact of the VAT increase on the upper-middle-class society using a quantitative approach and incidental data selection technique. A sample of 100 respondents was calculated using Slovin's formula from the population of workers aged 18 years and above. Data analysis was conducted through multiple linear regression using SPSS, including t-test, F-test, and coefficient of determination test. The results show that purchasing power has a positive but insignificant effect on the VAT increase, as the tax only applies to luxury goods, while basic needs remain VAT-exempt. On the other hand, societal welfare has a significant impact, where the VAT increase may reduce GDP and increase the number of poor people due to inflation. The coefficient of determination indicates that purchasing power and welfare variables explain 95.9% of the variation in the VAT increase. The implications of this study emphasize the need for compensation policies to mitigate the economic impact on vulnerable groups. The government should consider tax incentives or subsidies to maintain welfare and purchasing power stability. This study is expected to serve as a reference for policymakers in formulating more inclusive fiscal policies that comprehensively consider socio-economic impacts.
Pengaruh Literasi Keuangan, Financial Technology dan Green Accounting Terhadap Kinerja UMKM Di Kabupaten Ngawi Fuguh Bagaskara Awalludin; Winarsih, Winarsih
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.899

Abstract

This research investigates the influence of financial literacy, financial technology, and green accounting on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Ngawi Regency, with a specific focus on the local tempeh chips industry. MSMEs are a critical component of the national economy, contributing significantly to employment and Gross Domestic Product (GDP). However, many MSMEs still struggle with sustainability and performance, especially post-COVID-19. This study adopts a quantitative approach, using a questionnaire distributed to 93 MSME owners. The analysis was conducted through multiple linear regression using SPSS version 29. The results indicate that financial literacy and financial technology have a positive and significant effect on MSME performance. This implies that business owners with higher financial knowledge and the ability to use digital financial services are better positioned to improve their business outcomes. On the other hand, the implementation of green accounting did not show a significant impact on performance. Many respondents lacked knowledge and awareness of environmental cost accounting, which is crucial for sustainable business development. The study recommends greater efforts in financial education and fintech adoption, along with raising awareness of environmental accountability, to enhance the performance and sustainability of MSMEs in regional economies.
Pengaruh Kejelasan Sasaran Anggaran, Kompetensi Aparat Dan Kepemimpinan Terhadap Akuntabilitas Dengan Whistleblowing Sebagai Pemoderasi Di Salapian Nurfiza, Marta; Simanjuntak, Arthur; Situmorang, Duma Rahel
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.901

Abstract

This study aims to determine the effect of Budget Goal Clarity, Village Apparatus Competence, and Village Government Leadership on Village Fund Management Accountability. In addition, this study also aims to test whether the Whistleblowing variable moderates the relationship between Budget Goal Clarity, Village Apparatus Competence, and Village Government Leadership on Village Fund Management Accountability in Villages in Salapian District, Langkat Regency. This study uses quantitative methods, the sample collection technique in this study is to use a questionnaire, the population and sample in this study were village officials in Salapian District, Langkat Regency many as 80 village officials with sampling techniques, namely probability sampling. The data were analyzed using the Moderated regression analysis method with interaction tests. The results of the partial test hypothesis show that budget target clarity affects the accountability of village fund management, the competence of village officials affects the accountability of village fund management and village government leadership affects the accountability of village fund management. The results of the simultaneous test hypothesis show that the clarity of budget targets, the competence of village officials, and village government leadership, have a positive and significant effect on the accountability of village fund management. MRA analysis shows that whistleblowing is able to moderate the competence of village officials on the accountability of village fund management, while whistleblowing is not able to moderate the clarity of budget targets and village government leadership on the accountability of village fund management.
Pengaruh Profitabilitas, Ukuran Perusahaan, Likuiditas, dan Komisaris Independen Terhadap Nilai Perusahaan Grandis, Bunga Silvia; Sulistyowati, Sri
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

Abstrak- This study aims to determine the effect of independent commissioners, size, liquidity, and profitability on company value in the primary consumer goods sector listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Financial reports and company annual reports are used as secondary data in this study. Quantitative methods used. Purposive sampling method is used to select samples. The sample selection criteria are companies that generate profits during the observation period, provide complete financial reports in the country's currency, and have complete data on all research variables. Various information can be obtained from relevant companies and the Indonesia Stock Exchange (www.idx.co.id).. The results of the analysis show that profitability affects firm value positively and significantly, indicating that good financial performance benefits investors. However, firm size, independent commissioners, and liquidity have a negative impact. Large companies are not always efficient due to potential problems and operational complexity. The firm value is not always increased by the number of independent commissioners, but a high amount of liquidity may indicate that management is too conservative in implementing current activities. It is expected that this study will complement previous studies on factors that affect firm value.
Pengaruh Leverage, Profitabilitas, Capital Intensity, Dan Corporate Governance Terhadap Tax Avoidance Salsabila, Anina Berliana; Budiman, Judi
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

The variables of leverage, profitability, capital intensity, and corporate governance are examined in this research related to tax avoidance. The research uses a quantitative method with an explanatory design. The main focus is primary consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX). The purposive sample consists of companies that present complete financial data in rupiah and do not experience losses during the research period. Secondary data are taken from annual reports on the IDX website and the company's official website. The findings show that tax avoidance is negatively and significantly affected by the four variables: profitability, capital intensity, corporate governance, and leverage. The ability to deduct interest from taxable income makes high leverage less attractive as a means of tax avoidance. Financially healthy companies tend to pay taxes correctly, so the incentive to avoid taxes decreases as profits increase. Allowable depreciation helps companies with high capital intensity to avoid having to use aggressive tax strategies. Independent commissioners and audit committees are examples of good governance, increasing transparency and oversight, thereby reducing the possibility of tax avoidance.
Pengaruh Kepemilikan Manajerial, Pertumbuhan Penjualan, Pertumbuhan Perusahaan Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Setiawan, Dodi; Hendri Setyawan
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

Penelitian ini bertujuan untuk menganalisis dampak kepemilikan manajerial, pertumbuhan penjualan, pertumbuhan perusahaan, dan ukuran perusahaan terhadap nilai perusahaan. Subjek penelitian adalah perusahaan di sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023. Jenis penelitian ini bersifat kuantitatif dengan pendekatan deskriptif dan kausal. Teknik pengambilan sampel menggunakan metode purposive sampling, dengan total akhir 27 perusahaan atau 135 data observasi. Namun, setelah pengujian normalitas dan penghapusan outlier, data yang digunakan dalam analisis regresi berganda berjumlah 82. Teknik analisis data yang digunakan adalah regresi linier berganda, dengan uji t, uji F, dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa (1) kepemilikan manajerial tidak berpengaruh signifikan terhadap nilai perusahaan; (2) pertumbuhan penjualan memiliki pengaruh negatif signifikan terhadap nilai perusahaan; (3) pertumbuhan perusahaan berpengaruh positif signifikan terhadap nilai perusahaan; dan (4) ukuran perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan. Secara simultan, keempat variabel independen memiliki pengaruh signifikan terhadap nilai perusahaan dengan tingkat signifikansi 0,007. Nilai koefisien determinasi (Adjusted R²) sebesar 12,4% menunjukkan bahwa model ini hanya mampu menjelaskan variabel dependen secara terbatas.
Keberagaman Gender Dan Pelaporan Keberlanjutan: Kajian Literatur Atas Pengaruh Di Tingkat Direksi I Wayan Adnyana; I Putu Andika Pratama; Ni Wayan Lady Andini; Ni Putu Nita Sri Natih
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.908

Abstract

This research aims to explore the relationship between gender diversity on boards of directors and corporate sustainability performance through a literature review analysis. The research methodology employs a literature review approach by examining 11 relevant articles related to the impact of gender diversity on sustainability report disclosure, using inclusion criteria such as article type, methodology, and topic relevance. The analysis results show diverse findings, with most articles stating that gender diversity has a positive impact on sustainability reporting, especially in industrial sectors with high exposure to social and environmental issues. However, some studies also found no significant impact, especially in regions with a strong patriarchal culture, such as Indonesia. The conclusion of this study emphasizes the importance of increasing women's representation in corporate governance to maximize sustainability performance and more transparent disclosures.
Pengaruh Corporate Social Reponsbility (CSR), Biaya Lingkungan Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Vina Rismawati; Indriastuti, Maya
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.909

Abstract

This study aims to analyze the influence of Corporate Social Responsibility (CSR), environmental expenditures, and company size on the financial performance of mining companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. “Financial performance is evaluated by Return on Assets (ROA). This study utilizes a quantitative technique defined by an explanatory research design. Secondary data were obtained from the annual and sustainability reports of 31 mining companies, resulting in 93 observational data points. Data analysis was performed using multiple linear regression after doing standard assumption tests for normality, multicollinearity, heteroscedasticity, and autocorrelation. The results demonstrated that environmental expenditures positively and significantly impacted financial performance. This indicates that investment in environmental management may improve a company's reputation and stakeholder confidence, therefore favorably affecting financial performance. In contrast, Corporate Social Responsibility (CSR) disclosure and company size do not have a substantial impact on financial performance. This suggests that CSR disclosure may not inspire full market trust or may be only symbolic, and a company's asset size does not automatically guarantee enhanced financial performance in the mining sector, which is heavily affected by commodity price fluctuations and operational efficiency.
Analisis Laporan Keuangan Universitas Negeri Semarang Sebelum Dan Sesudah Menjadi Perguruan Tinggi Negeri Badan Hukum Nurchayati; Silvi Pratiwi; Taufiq Hidayat; Dwi Yulian Rahmawati; Kiswanto
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.911

Abstract

Berdasarkan PP Nomor 36 Tahun 2022, Universitas Negeri Semarang telah ditetapkan menjadi Perguruan Tinggi Negeri Badan Hukum (PTN-BH). Transformasi status UNNES dari Perguruan Tinggi Negeri Badan Layanan Umum (PTN-BLU) menjadi PTN-BH merupakan langkah penting bagi UNNES yang bertujuan untuk meningkatkan kemandirian UNNES secara finansial, otonomi dalam pengelolaan aset yang dimiliki. Salah satu bentuk pertanggungjawaban pengelolaan keuangan PTN-BH adalah laporan keuangan. Laporan keuangan terdiri dari Laporan Posisi Keuangan (Neraca), Laporan Arus Kas, Laporan Penghasilan Komprehensif, Laporan Perubahan Netto, dan Catatan Atas Laporan Keuangan (CaLK). Analisis rasio keuangan yang dilakukan antara lain rasio likuiditas, solvabilitas, efektivitas pendapatan, efisiensi belanja, Tingkat pertumbuhan pendapatan dan Tingkat pertumbuhan belanja. Hasil analisis rasio keuangan atas laporan keuangan UNNES tahun 2021-2024 menunjukkan hasil antara lain Rasio likuiditas tertinggi terdapat pada tahun 2021 yaitu 890,98%, Debt to Asset Ratio tertinggi pada tahun 2024 sebesar 6,66%, Debt to Equity Ratio tertinggi pada tahun 2023 sebesar 4,50%. Pendapatan UNNES dari tahun 2021 sampai dengan 2024 dapat dikatakan efektif karena diatas 100% dan pendapatan paling efektif pada tahun 2022 sebesar 151,38%. Hasil analisis rasio efisiensi belanja menunjukkan bahwa anggaran belanja UNNES yang paling efisien terjadi pada tahun 2024 sebesar 94,19%. Pertumbuhan pendapatan tertinggi terjadi pada tahun 2023 pada saat UNNES mengalami peralihan dari PTN-BLU menjadi PTN-BH yaitu sebesar 80,63%, sedangkan tingkat pertumbuhan belanja UNNES paling rendah terjadi pada tahun 2021 yaitu sebesar 12,05%. Kata kunci : Laporan Keuangan, Rasio Keuangan
Pengaruh Corporate Governance (CG) Terhadap Profitabilitas (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2021-2023) Aji Saputra; Winarsih, Winarsih
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

The health of a company can be assessed from the acquisition of profitability through the ROA ratio. To increase company profitability and prevent fraudulent practices requires a good corporate governance component. This study aims to examine the effect of the implementation of corporate governance carried out by the independent board of commissioners, audit committee, managerial ownership, and board of directors on profitability in manufacturing companies in Indonesia. The population in this study are companies in the Chemical Industry, Consumer Goods Industry, and Various Industries sectors that have been listed on the Indonesia Stock Exchange for the period 2021-2023. The sampling technique used purposive sampling and obtained 216 samples. The analysis method used to test the hypothesis is multiple linear regression analysis. The results of this study indicate that the independent board of commissioners, board of directors, and audit committee variables have a positive and significant effect on profitability, while the managerial ownership variable has a negative and significant effect on financial performance in manufacturing companies in Indonesia.

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