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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 Edukasi Digital dalam Menekan Budaya Konsumtif Fast Fashion: Studi Kasus Akun Tiktok Dino Augusto Juanda, Dhiemas Permana; Noviriani, Eliza; Roshani, Roshani
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.v11i2.916

Abstract

This study aims to explore the impact of fast fashion trends on TikTok, focusing on the educational content presented by Dino Augusto (@dosen_fasyun) and its influence on digital consumer culture from a behavioral accounting perspective. Employing a qualitative netnographic approach and NVivo 15 Plus software, the research analyzed user interactions in TikTok video comment sections, supported by Word Cloud and Mind Map visualizations. The data were categorized into seven key themes: consumptive behavior, drivers of fast fashion consumption, the fast fashion industry system, environmental impacts of fast fashion, alternatives to fast fashion consumption, raising consumer awareness through education, and rejection of fast fashion. Findings indicate that educational content effectively increases critical awareness about the harmful effects of fast fashion, including labor exploitation, environmental degradation, and excessive consumerism. Informative, authentic content aligned with the creator’s expertise significantly influences audience attitudes and behaviors. The study concludes that educational use of social media can foster more responsible consumption patterns and reduce the negative consequences of fast fashion. This research contributes to the field of behavioral accounting and digital humanities by illustrating how online educational content shapes consumer decision-making. It emphasizes the importance of continued social media-based education to encourage sustainable financial behavior and ethical fashion choices.
Implementasi Teknologi Blockchain Dalam Akuntansi Digital UMKM: Systematic Literature Review Nurul Hidayah, Laily; Dista Amalia Arifah
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.v11i2.921

Abstract

Abstract: This study discusses the implementation of blockchain technology in digital accounting for Micro, Small, and Medium Enterprises (MSMEs). MSMEs have a strategic role in the Indonesian economy and contribute significantly to Gross Domestic Product (GDP). A systematic literature review is used to obtain a comprehensive picture of the potential and challenges of blockchain technology in the context of digital accounting. This study collected and analyzed 22 selected relevant articles, using a research protocol that included inclusion and exclusion criteria. The Systematic Literature Review (SLR) method was used in this study, which included the planning, implementation, and reporting stages systematically to ensure data quality and relevance. The results of this study indicate that blockchain technology can improve efficiency, effectiveness, transparency, and security in MSME financial management. Blockchain technology can also support better decision-making and reduce operational costs. However, this study has limitations, especially related to the geographical scope that only focuses on Indonesian MSMEs and the availability of literature is still limited. Therefore, suggestions for future research emphasize the importance of broader empirical studies, involving various types of MSMEs and different geographical contexts. This suggestion also emphasizes the importance of analyzing the readiness of technological infrastructure and specific education and training needs for MSME actors. Blockchain technology has significant potential to revolutionize digital accounting in MSMEs. However, the implementation of this technology requires a holistic approach that considers technological, social, and policy aspects to achieve optimal success. Keywords: Blockchain, Digital Accounting, MSMEs, Technology Implementation, Financial Efficiency.
Pengaruh Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan (studi empiris pada Pemerintah Daerah Kabupaten Solok) Juita Sukraini; Witra Maison; Sakinah, Hanifatus
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.v11i2.946

Abstract

This research aims to determine the influence of the Accounting Information System (X1) and Internal Control (X2) on the Quality of Financial Reports (Y). The research results show that there is an influence of the Accounting Information System (X1) on the Quality of Financial Reports (Y). Theresults of testing this first hypothesis are proven bythe value |tcount| amounting to 2.891 > 1.992 and thesignificance value of t is 0.005 < 0.05. After that, there is an influence of Internal Control (X2) on the Quality of Financial Reports (Y). The results of testing this second hypothesis are proven by the value |tcount|amounting to 2.180 > 1.992 and the significance value of t is 0.032 < 0.05. Apart from that, there is an influence of the Accounting Information System (X1) and Internal Control (X2) on the Quality of Financial Reports (Y). The results of testing this third hypothesis are proven by the value |Fcount| amounting to 7,900 > f table 3.12 with a significance value of 0.001 < 0.05.
Dinamika Kepatuhan Pajak: Studi Kasus Pemahaman Wajib Pajak dan Implementasi Self-Assessmenet di KPP Pratama Jember Sholehah, Lutfiatus; Maulana Muhamad Maliki Al Jawani; Diana, Itri
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.v11i2.951

Abstract

This study examines the dynamics of tax compliance with a focus on the impact of taxpayer understanding and the implementation of the self-assessment system at the Jember Tax Office (KPP). This study uses a qualitative approach through case studies with direct observation and structured interviews with individual taxpayers from various occupational backgrounds. The results of the study show that although most taxpayers have a general understanding of income tax (PPh 21), many still do not understand important matters such as the limits of non-taxable income (PTKP), reporting deadlines, and reporting procedures via DJP Online, particularly the use of Form 1770 S, which can pose challenges in fulfilling tax obligations accurately and on time. The self-assessment system allows taxpayers to calculate, pay, and record their own taxes. However, there are still barriers in tax literacy and adaptation to digitalized services, which impact tax compliance. Assistance programs such as RENJANI (Domestic Tax Volunteers) have proven to improve compliance through education and direct assistance. This study emphasizes the importance of increasing the intensity of tax socialization and education, particularly regarding reporting procedures and the use of online systems, to make the self-assessment system more effective. Overall, this research concludes that taxpayers' understanding and the effectiveness of self-assessment implementation have a significant influence on tax compliance behavior. Therefore, it is recommended to optimize consultation services, enhance education, and strengthen the role of tax officials in providing information and guidance to support optimal tax compliance and a more transparent tax system within the Jember Tax Office
Audit Audit Operasional Terkait Efektivitas, Efisiensi Dan Ekonomisasi Pada Fungsi Penjualan Dan Pelayanan Konsumen: Studi Kasus di Toko Istana Bayi Jl. Arifin Achmad Pekanbaru, Riau Audina, Bening; Nur Fitriana
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.v11i2.986

Abstract

This study aims to determine the company’s operational system as well as the level of effectiveness, efficiency and economy of the sales function and customer service at the Istana Bayi store Jl. Arifin Ahcmad Pekanbaru. This research is a qualitative research with descriptive design. The data collection methods used are observation, interviews, questionnaire/checklist by giving a set of statements then filled in and crossed out on the statements in accordance with the conditions applied in the company. The results showed that the operational audit in the company was still not optimal because if examined from the results of observations and interviews that have been conducted that the lack of careful planning, human resource management owned by the company is less than optimal and relatively limited. While the level of operational audit related to effectiveness in the sales function owned by the company during the researh period was classified as less effective, but the level of efficiency during the research periode was classified as efficient and very efficient. While the operational audit releted to economization in the sales funcition during the research period was classified as uneconomical. There are no significant changes regarding the level of effectiviness, efficiency and economization that the company has during the research period 2021-2024.
Akuntansi Analisis Perbandingan Laba-Rugi pada PT Campina Ice Cream Industry Tbk: Analisis Perbandingan Laba-Rugi Indriyani, Septi
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.v11i2.1017

Abstract

Abstrak— Penelitian ini bertujuan untuk menganalisis kinerja perusahaan menggunakan metode perbandingan laporan keuangan. Tujuan dari perbandingan ini adalah untuk mengidentifikasi perubahan yang terjadi, baik itu kenaikan atau penurunan pada pos-pos dalam laporan keuangan atau data lainnya selama dua tahun atau lebih yang dibandingkan. Metode analisis yang digunakan adalah analisis tren. Dari hasil perhitungan, diperoleh angka indeks analisis tren dengan tahun dasar 2020, di mana pada tahun 2021, laba bersih mengalami peningkatan sebesar Rp. 99,278,807,290 dengan angka indeks 125%. Pada tahun 2022, laba bersih mengalami peningkatan sebesar Rp. 121,257,336,904 dengan angka indeks 22%. Sementara itu, pada tahun 2023, laba bersih kembali meningkat sebesar Rp. 127,426,464,539 dengan angka indeks 5%. Namun, pada tahun 2024, laba bersih mengalami penurunan sebesar Rp. 97,110,136,525 dengan angka indeks 12%. Maka dapat disimpulkan, jika tahun dasar adalah 2020, maka tahun 2021 sampai 2023 menunjukkan tren peningkatan, sementara tahun 2024 menunjukkan tren penurunan. Kata Kunci — Analisis Laba-Rugi, Kinerja Perusahaan, Laporan Keuangan
Pengaruh Pertumbuhan Aset, Struktur Modal, Pengungkapan Enterprise Risk Management Dan Risiko Bisnis Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Sektor Properties Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2019-2023) Sari, Widya Priska; Dendi Purnama; Syarifudin, Syahrul
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.v11i2.1026

Abstract

The purpose of this study is to provide empirical evidence regarding the effect of asset growth, capital structure, enterprise risk management disclosure and business risk on company value. The objects used in this study are property and real estate sector companies. The sampling technique uses purposive sampling. The sample used was 59 companies or 295 financial report data for 5 periods of 2019-2023. The method used in this study is a descriptive and verification method. The data collection technique uses non-participatory observation techniques while the analysis technique uses panel data regression analysis and uses Eviews 9.0 software. The results of the study, the results of the goodness of fit (f test) show a fit model. And the results of the partial test (T test) show that asset growth, capital structure and enterprise risk management disclosure have a positive and significant effect on company value. While business risk has a negative and insignificant effect on company value. Kata kunci : company value, asset growth, capital structure, enterprise risk management disclosure, and business risk.
Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Pemoderasi: Studi Empiris 2021–2024: Moderasi Profitabilitas pada Hubungan CSR dan Nilai Perusahaan Pratama, Ine Hanisa; Siti Samsiah; Evi Marlina
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.v11i2.1028

Abstract

The COVID-19 pandemic has had a profound impact on the global economy, including Indonesia's industrial sector. A number of industrial firms have seen a reduction in their firm value, as reflected by declining stock prices during and after the crisis. One key factor behind this downturn is the suboptimal execution of Corporate Social Responsibility (CSR) initiatives. Companies that fall short in addressing environmental and social responsibilities often face diminished investor confidence, which can adversely affect profitability and firm value. This research investigates the impact of CSR on firm value and explores how profitability moderates this relationship. The study utilizes secondary data derived from annual financial statements of industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021 to 2024. Through purposive sampling, 23 companies were selected, yielding 92 firm-year data points. Multiple linear regression analysis is employed as the analytical technique. The findings reveal that CSR disclosure alone does not have a statistically significant effect on firm value. Nevertheless, profitability plays a moderating role, enhancing the positive relationship between CSR disclosure and firm value. This indicates that companies with stronger profitability are better positioned to leverage their CSR efforts to gain investor confidence and boost firm value.
Persepsi Mahasiswa Akuntansi Terhadap Pengungkapan Kecurangan (Whistleblowing) Akademik (Studi Pada Mahasiswa Akuntansi Universitas Muhammadiyah Riau) Erfandi, Riko
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

Abstract

Academic fraud in higher education, such as plagiarism and data manipulation, poses a serious threat to institutional integrity. One approach to uncovering such violations is through whistleblowing mechanisms, which allow individuals to report unethical actions securely. However, many students remain reluctant to report despite the availability of reporting systems and protection measures, including the “Lapor Rektor” application at Universitas Muhammadiyah Riau. This study aims to analyze the influence of subjective norms, attitudes toward behavior, and perceived behavioral control on accounting students’ intentions to engage in academic whistleblowing. Primary data were collected through questionnaires distributed to 224 accounting students who had completed the Business and Professional Ethics course, with 182 valid responses analyzed. Multiple linear regression analysis was conducted using SPSS 27. The results indicate that attitudes toward behavior have a significant positive effect on whistleblowing intention, while subjective norms and perceived behavioral control have no significant effect. These findings suggest that fostering positive attitudes toward whistleblowing is a key factor in encouraging students to report academic misconduct. Therefore, strengthening ethical values and moral courage through learning and a supportive campus environment is essential to enhancing the effectiveness of misconduct reporting in academic settings.
Kontribusi Pemerintah Daerah dalam Peningkatan Efektivitas Pajak Sarang Burung Walet Di Kabupaten Rokan Hulu Wibowo, Sakti; Dwi Fionasari; Norra Isnasia Rahayu
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

Abstract

This study aims to analyze the local government's contribution to improving the effectiveness of edible bird’s nest tax collection in Rokan Hulu Regency. The tax represents a potential source of local revenue; however, its realization remains suboptimal. This research adopts a qualitative approach using descriptive methods. Data were gathered through interviews with officials from the Regional Revenue Office, edible bird’s nest business owners, and relevant documentation. The findings indicate that the local government's contribution has not been optimal, as seen in the lack of outreach, limited supervision, and ineffective tax rate determination and collection systems. Moreover, the participation of business actors is low due to limited understanding and lack of trust in the regional tax management system. The study concludes that the effectiveness of edible bird’s nest tax collection can be enhanced through policy reform, improved capacity of tax officers, and stronger collaboration between the government and business stakeholders.

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