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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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Pengaruh Komunikasi Interpersonal Terhadap Kinerja Karyawan PT. Taurina Travel Djaya Ahmad Rif’at; Fa’uzobihi; Kaffah Imanuddin MR Santosa
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.v11i2.1043

Abstract

The goals of each organization are different from each other, for example there are profit-oriented organizations and non-profit-oriented organizations. Profit-oriented organizations are hereinafter referred to as companies. The phenomenon that occurs regarding Employee Performance at PT. Taurina Travel Djaya, Jakarta branch is a decline in consumers in the last year. The number of customers using travel services tends to decrease, although there are several other factors such as Covid-19 which has completely stopped the travel sector. Employee Performance Assessment is obtained from the results of performance evaluations with several Items that must be assessed with their respective weights. The following is a table of Evaluation Items used at PT. Taurina Travel Djaya. Based on this theory, quantitative descriptive research, is data obtained from a sample of the research population analyzed according to the statistical methods used. The population and sample in this study were 30 employees working at PT Taurina Travel Djaya. research results The results of the study stated that there are many factors that influence employee interpersonal communication at PT. Taurina Travel Djaya, Jakarta branch. These factors are mainly influenced by the comfort of communication, the level of familiarity and approach. This shows that good interpersonal communication in a work environment will improve the quality and comfort of the work environment. that interpersonal communication is positively correlated with employee performance. The better interpersonal communication in the work environment, the better employee performance in the context of work results, job knowledge, initiative, mental agility and attitude in completing work and Based on simple regression analysis, Interpersonal Communication has a significant effect on employee performance. With a regression coefficient of 0.169 and a significance value of 0.017 (below 0.05), the study shows that interpersonal communication can improve employee performance.
Pengaruh Desain Produk, Brand Image dan Kualitas Produk Terhadap Keputusan Pembelian Sepeda Motor Honda di Kabupaten Sumbawa Muhammad Nizar; Aris Sugiarto
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.v11i2.1044

Abstract

This study aims to analyze the influence of product design, brand image, and product quality on the purchasing decisions of Honda motorcycles among consumers in Sumbawa Regency. The study employs a quantitative associative method with data collected from 190 respondents through questionnaires. The data were analyzed using multiple linear regression and hypothesis testing. The results indicate that product design and product quality have a significant positive effect on purchasing decisions, while brand image does not have a significant impact. The coefficient of determination (R²) shows that 20.7% of the purchasing decision variability can be explained by these variables. The findings suggest that consumers prioritize the attractiveness and functionality of the product design and the reliability and performance of the motorcycle over brand image when deciding to purchase a Honda motorcycle in Sumbawa. This study provides valuable insights for marketers and manufacturers in formulating strategies to enhance consumer purchasing decisions by focusing on product innovation and quality improvement.
Penilaian Kinerja Keuangan PT. Gudang Garam Tbk di BEI dengan Pendekatan Rasio Keuangan (Studi Kasus Periode 2019-2023) Sriyatun; Aris Sugiarto
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.v11i2.1045

Abstract

This study aims to comprehensively evaluate the financial performance of PT Gudang Garam Tbk (GGRM), one of Indonesia's leading cigarette manufacturers, during the turbulent period of 2019–2023. Using a descriptive-quantitative study design, this analysis applies a series of financial ratios, including liquidity, solvency, profitability, and efficiency as well as DuPont decomposition to dissect the determinants of Return on Equity (ROE). Secondary data were extracted from the company's annual reports and audited financial statements published through the Indonesia Stock Exchange (IDX). Key findings indicate significant pressure on GGRM’s profitability, reflected in sharp declines in Gross Profit Margin (GPM), Operating Profit Margin (OPM), and Net Profit Margin (NPM). This decline is primarily driven by faster-growing cost of goods sold than revenue growth, particularly due to the government’s aggressive increase in tobacco excise taxes (CHT). The DuPont analysis confirms that the decline in ROE is predominantly driven by the erosion of net profit margins, despite an increase in financial leverage. Meanwhile, liquidity ratios remain at healthy levels, but solvency ratios indicate an increase in risk as debt levels rise to fund expansion. The contribution of this research lies in presenting a narrative-analytical analysis that links quantitative data with regulatory and corporate strategy contexts, providing managerial implications and insights for investors in assessing the company's resilience and prospects amid industry challenges.
Pengaruh Faktor Internal Dan Eksternal Terhadap Pangsa Pasar Perbankan Syariah Di Indonesia Selama Pandemi Covid-19 Setiawan Budi Darsono; Saiful Anwar
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.v11i2.1046

Abstract

The Covid-19 pandemic in Indonesia has had a negative impact not only on the world of health, but also on the economic and banking sectors, politics, education, religion and social culture. This research aims to look at several internal and external factors in sharia banking that influence the market share of sharia banking in Indonesia during the Covid-19 pandemic. The data collection technique uses secondary data sourced from monthly report publication data on the Financial Services Authority (OJK) and bank websites in the period January 2020 - December 2021. Analysis was carried out using the multiple linear regression method, and processed using Stata 14.2. Based on the results of data processing, it shows that internal factors consisting of Disbursed Financing and Number of Branches have a positive effect, while Non-Performing Financing has a negative effect on the Sharia Banking Market Share in Indonesia during the Covid-19 Pandemic. Meanwhile, external factors Gross Domestic Product have a positive effect, and Inflation has a negative effect on the Sharia Banking Market Share in Indonesia during the Covid-19 Pandemic.
Audit Operasional Terkait Efektivitas, Efisiensi Dan Ekonomisasi Pada Fungsi Penjualan Dan Pelayanan Konsumen (Studi Kasus di Toko Istana Bayi Jl. Arifin Achmad Pekanbaru Riau) Bening Audina; Nur Fitriana
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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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.
Dampak Digitalisasi Dan E-Commerce Terhadap Pertumbuhan Ekonomi Mikro Wanda Ilham; Megawati Kusuma Dewi; Taryanto
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.v11i2.1048

Abstract

Internet dan teknologi di era sekarang itu sudah menjadi bagian penting bagi keseharian kita. Digital saat ini pelaku usaha kecil seperti "Nasi Uduk Sarah" di Cipinang Muara, Jakarta Timur juga merasakan hal ini. Penelitian ini bertujuan untuk melihat bagaimana digitalisasi dan e-commerce membantu usaha kecil berkembang terutama dalam hal menjangkau lebih banyak pelanggan, meningkatkan efisiensi operasional, dan memperkuat posisi usaha di tengah persaingan. Dengan menyebarkan kuesioner kepada pelanggan dan pelaku bisnis, pendekatan kuantitatif digunakan, hasil analisis menunjukkan bahwa penggunaan teknologi digital, seperti promosi lewat media sosial dan penjualan melalui aplikasi GoFood dan GrabFood, berpengaruh positif terhadap perkembangan bisnis Nasi Uduk Sarah. Meski begitu, masih ada tantangan, seperti kurangnya pengetahuan teknologi dan persaingan ketat. Secara keseluruhan, riset ini memperlihatkan bahwa e-commerce dan digitalisasi bisa menjadi solusi cerdas bagi usaha mikro untuk bertahan dan berkembang, terutama di lingkungan urban padat penduduk. Penelitian ini juga menyarankan strategi agar pelaku usaha bisa lebih siap memanfaatkan teknologi demi kemajuan usahanya.
Dampak Digitalisasi Terhadap Aqilitas UMKM Dalam Studi Kasus UMKM Di Kelurahan Kota Baru Wanda Ilham; Dwi Herawati; Aditya Santoso
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

Tujuan studi ini adalah untuk menganalisis sejauh mana proses digitalisasi memiliki pengaruh signifikan terhadap peningkatan efisiensi operasional UMKM di Indonesia, khususnya di Kota Baru. Penelitian ini didasarkan pada kerangka TOE (Teknologi, Organisasi, Lingkungan), yang digunakan untuk mengevaluasi pengaruh teknologi, organisasi, dan lingkungan terhadap kelincahan UMKM. Hasil survei menunjukkan bahwa digitalisasi memiliki pengaruh positif terhadap kelincahan UMKM, terutama dalam hal manajemen persediaan, penghematan biaya, dan peningkatan interaksi dengan pelanggan. Selain manfaatnya, studi ini juga menyoroti beberapa hambatan utama,seperti misalnya rendahnya pemahaman digital di kalangan perusahaan serta distribusi infrastruktur teknologi yang tidak merata di berbagai wilayah.
Analisis Tantangan Dan Peluang Implementasi Blockchain Dalam Sistem Pembayaran Wanda Ilham; Shintia Riani; Nova Herdina
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.v11i2.1050

Abstract

Pesatnya kemajuan teknologi digital mendorong industri perbankan untuk mengintegrasikan sistem pembayaran yang lebih efektif dan aman, terutama melalui teknologi blockchain. Namun demikian, penerapan blockchain di Indonesia menghadapi berbagai tantangan, seperti ambiguitas regulasi, infrastruktur yang tidak memadai, dan keterbatasan tenaga kerja. Studi ini bertujuan untuk mengevaluasi tantangan dan prospek implementasi teknologi blockchain dalam sistem pembayaran di PT Bank IBK Indonesia. Metodologi kualitatif dengan desain deskriptif digunakan. Data dikumpulkan melalui wawancara komprehensif dan observasi partisipatif yang melibatkan tiga responden kunci dari divisi Kepatuhan, Perbankan Ritel, dan Keuangan. Responden dipilih secara purposif untuk memastikan wawasan yang relevan dan mendalam. Analisis data dilakukan menggunakan kerangka kerja Technology-Organization-Environment (TOE) dan teori Diffusion of Innovation (DOI). Temuan penelitian menunjukkan bahwa adopsi blockchain terhambat oleh kendala regulasi dan kesiapan internal organisasi. Namun, terdapat peluang strategis untuk meningkatkan efisiensi, transparansi, dan keamanan transaksi jika implementasi dilakukan secara bertahap dan sistematis.
Analisa Kinerja Penjualan Berdasarkan Rasio Ekonomi, Efiseinsi Dan Efektifitas Pada PT Mega Prabu Mandiri Prabumulih Kumala iskandari, Ghovinda; Herlin; Astuti, Kamelia
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.v11i2.1052

Abstract

The study aims to analyze the sales performance of PT Mega Prabu Mandiri based on three main indicators, namely economic ratio, efficiency, and effectiveness, during 2023 to 2024. The method used in this study is a descriptive quantitative approach with secondary data in the form of budget reports and the realization of company income and expenses. The results of the study indicate that the company's economic ratio in 2023 was 122% and increased to 133% in 2024. This value indicates that expenditures exceeded the budget, so the company was not operating economically. Meanwhile, the efficiency ratio decreased from 85% in 2023 to 83% in 2024, indicating an increase in efficiency in the use of operational costs. The effectiveness ratio was recorded at 124% in 2023 and increased to 126% in 2024, indicating that the company successfully exceeded its predetermined sales targets.
Pengaruh Pemahaman Peraturan Perpajakan, Kesadaran Wajib Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak UMKM (Studi Kasus Wajib Pajak di KPP Pratama Tangerang Timur) Suhadi, Aprilia
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.v11i2.1053

Abstract

The compliance of MSME taxpayers is influenced by their understanding of tax regulations, their awareness as taxpayers, and the enforcement of tax sanctions as stipulated by law. This study aims to analyze the influence of understanding tax regulations, taxpayer awareness, and tax sanctions on the compliance of MSME taxpayers at the East Tangerang Pratama Tax Service Office. A quantitative research method was applied using attribution theory as the analytical framework. The population consisted of 1,760 MSME taxpayers, with 95 respondents selected through a random sampling technique. Data were collected using a structured questionnaire and analyzed with multiple linear regression using SPSS version 26. The results show that partially, understanding of tax regulations, taxpayer awareness, and tax sanctions each have a positive and significant effect on MSME taxpayer compliance. Simultaneously, these three factors significantly influence taxpayer compliance, indicating that improving knowledge, awareness, and consistent enforcement of sanctions can enhance compliance levels among MSME taxpayers at the East Tangerang Pratama Tax Service Office.

Page 27 of 32 | Total Record : 316

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