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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 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.v11i2.1054

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.
Pengaruh Pengungkapan Environment, Social, Governance Terhadap Kinerja Keuangan Perusahaan Sektor Manufaktur Anggiani, Indah; Mentari Dwi Aristi; , Wira Ramasha
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.v11i2.1055

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan Environment, Social, Governance (ESG) terhadap kinerja keuangan perusahaan. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022-2024. Teknik penentuan sampel yang digunakan dalam penelitian ini yaitu dengan metode purposive sampling. Sehingga jumlah sampel dalam penelitian ini yaitu sebanyak 14 perusahaan. Teknik analisis data dalam penelitian ini menggunakan analisis regresi sederhana dengan beberapa tahapan seperti statistik deskriptif, uji asumsi klasik, dan pengujian hipotesis. Hasil pengujian menunjukkan bahwa pengungkapan Environment, Social, Governance (ESG) berpengaruh terhadap kinerja keuangan perusahaan sektor manufaktur. Hasil penelitian ini mendukung Legitimacy Theory, yaitu bahwa perusahaan berupaya memperoleh legitimasi sosial dengan menerapkan praktik keberlanjutan melalui aspek lingkungan, sosial, dan tata kelola. Kinerja ESG yang baik memperkuat citra perusahaan di mata stakeholder sehingga berdampak positif pada kinerja keuangan perusahaan, khususnya di sektor manufaktur yang memiliki dampak besar terhadap lingkungan. Kata Kunci: Pengungkapan Environment, Social, Governance, Kinerja Keuangan Perusahaan, Manufaktur
Akuntansi Komitmen dan Kontijensi Bank dan Akuntansi Jasa Lainnya Angerlo; Illya Firna Febriyanti; Leony Fenanda; Stevani Thoe; Triyana
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.v11i2.1066

Abstract

This study examines how commitment and contingent accounting, as well as auxiliary banking services, influence internal control effectiveness within banking institutions. Using a qualitative descriptive approach, this research analyzes the impact of accounting treatments for bank commitments, contingencies, and other services (money transfer, payment point, safe deposit box, and Rupiah travellers cheques) on internal control quality. Findings suggest that proper classification and recognition of commitments and contingencies, combined with well-regulated auxiliary services, enhance accountability and reduce operational risk. The study provides insight into practical internal control implementation, especially under PSAK 57 regarding provisions and contingent liabilities.
Perlakuan Akuntansi Sewa Guna Usaha Dan Aktiva Tetap Berdasarkan PSAK 73: Studi Kasus Pada PT Mandiri Utama Finance Anak Perusahaan Bank Mandiri Cabang Bone Amelia Syahputri; Jaceline; Kelly; Yurika
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.v11i2.1067

Abstract

Penelitian ini membahas perlakuan akuntansi atas sewa guna usaha dan aktiva tetap berdasarkan PSAK 73: Sewa, dengan studi kasus pada PT Mandiri Utama Finance (MUF) Cabang Bone, anak perusahaan Bank Mandiri. PSAK 73 yang mulai berlaku sejak 1 Januari 2020 menggantikan PSAK 30 dengan pendekatan baru yang mengharuskan pengakuan aset hak guna dan kewajiban sewa dalam laporan keuangan penyewa. Studi ini menggunakan pendekatan kualitatif dan studi literatur untuk menganalisis penerapan PSAK 73 pada MUF, khususnya dalam pencatatan transaksi sewa guna usaha jenis sewa pembiayaan (finance lease). Hasil penelitian menunjukkan bahwa MUF Cabang Bone sebagai lessor mencatat aset kendaraan yang dibiayai melalui leasing sebagai piutang sewa pembiayaan, bukan sebagai aktiva tetap. Pengakuan pendapatan dan pengukuran piutang dilakukan sesuai pola pengembalian investasi yang konstan selama masa sewa. Penerapan PSAK 73 meningkatkan transparansi laporan keuangan dengan mengakui hak guna aset dan kewajiban sewa secara eksplisit, namun juga menuntut kepatuhan dan pemahaman mendalam atas ketentuan standar baru ini. Studi ini memberikan kontribusi bagi pengembangan literatur akuntansi leasing dan menjadi bahan pertimbangan bagi perusahaan pembiayaan lainnya dalam implementasi PSAK 73 secara tepat dan akuntabel.
Analisis Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi Dalam Mengikuti Program Brevet Pajak : Kajian Terhadap Pengetahuan Perpajakan, Motivasi Karir dan Persepsi Mahasiswa Pada Perguruan Tinggi Swasta Di Wilayah Bogor Nurlela; Farizka Susandra; Saepul 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.v11i2.1069

Abstract

— This research aims to examine the influence of tax knowledge, career motivation, and students’ perceptions on the interest of accounting students in enrolling in the tax brevet program, as well as to analyze whether there are differences in these factors between accounting students at private universities (PTS) with Accreditation A and those at PTS with Accreditation B. The population in this study comprises accounting students at Universitas Djuanda, Universitas Pakuan, IBI Kesatuan, and Universitas Nusa Bangsa. A total sample of 629 students was selected using purposive sampling and the Slovin formula, resulting in 90 samples used for the analysis. Data analysis techniques were conducted using SmartPLS version 3.0 software and an independent sample t-test using SPSS version 22. The research findings reveal that both career motivation and student perceptions have a positive influence on the interest of accounting students in enrolling in the tax brevet program, while tax knowledge does not influence their interest. The independent sample t-test demonstrates that there is a difference in interest between accounting students at PTS with Accreditation A and those with Accreditation B, indicating that the interest in attending the tax brevet program is higher among students at PTS with Accreditation B compared to those at PTS with Accreditation A.
Pengaruh Dewan Komisari, Dewan Direksi dan Ukuran Perusahaan terhadap Manajemen Laba pada Perusahaan Sektor Transportasi dan Logistik di BEI Tahun 2020-2024 Nidia Anggreni Das; Witra Maison; Rima Ramadhanti; Puti Chintia Maharani; Aprilia Sari Ningsih; Fina Finaldri; Farhan Wilanda Putra
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.v11i2.1071

Abstract

This study aims to analyze the effect of Weighted Average Cost of Capital (WACC) and Return on Equity (ROE) on firm value in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period. Firm value is measured using the Price to Book Value (PBV) ratio, which reflects investor perceptions of the company's performance and prospects. This study uses a quantitative approach with secondary data obtained from the companies' annual financial reports. The populations of this study are all companies listed on the IDX in the food and beverage sub-sector. The sample was determined using a purposive sampling method based on the completeness of the research variable data, the sample wa obtained as many as 48 companies and analyzed data for 2 years, so that 96 data were processed and analyzed. The data analysis technique used was multiple linear regression, preceded by a classical assumption test. The result of this study indicate that Weight Average Cost of Capital has no significant effect on Firm Value. Likewise, Return on Equity has no significant effect on Firm Value. Based on the simultaneous test results, it is found that Weight Average Cost of Capital and Return on Equity simultaneously have no significant effect on Firm Value.
Pengaruh Weight Average Cost of Capital dan Return on Equity Terhadap Nilai Perusahaan Pada Perusahaan Sub-Sektor Makanan dan Minuman yang Terdaftar di BEI Periode 2022-2023 Siska Yulia Defitri
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.v11i2.1072

Abstract

This study aims to analyze the effect of Weighted Average Cost of Capital (WACC) and Return on Equity (ROE) on firm value in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period. Firm value is measured using the Price to Book Value (PBV) ratio, which reflects investor perceptions of the company's performance and prospects. This study uses a quantitative approach with secondary data obtained from the companies' annual financial reports. The populations of this study are all companies listed on the IDX in the food and beverage sub-sector. The sample was determined using a purposive sampling method based on the completeness of the research variable data, the sample wa obtained as many as 48 companies and analyzed data for 2 years, so that 96 data were processed and analyzed. The data analysis technique used was multiple linear regression, preceded by a classical assumption test. The result of this study indicate that Weight Average Cost of Capital has no significant effect on Firm Value. Likewise, Return on Equity has no significant effect on Firm Value. Based on the simultaneous test results, it is found that Weight Average Cost of Capital and Return on Equity simultaneously have no significant effect on Firm Value.
User Generated Content, Influencer Tiktok, dan Live Shopping dalam Keputusan Pembelian Thrifting Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Teknologi Sumbawa Supriady; Aris Sugiarto; Sriyatun
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.v11i2.1073

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh User Generated Content (UGC), Influencer TikTok, dan Live Shopping terhadap keputusan pembelian produk fashion thrifting pada mahasiswa Fakultas Ekonomi dan Bisnis Universitas Teknologi Sumbawa. Latar belakang penelitian ini didasarkan pada meningkatnya penggunaan media sosial, khususnya TikTok, yang tidak hanya menjadi media hiburan tetapi juga memengaruhi perilaku konsumsi generasi Z, termasuk dalam tren pembelian produk fashion thrifting. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui kuesioner dan dianalisis menggunakan alat SmartPLS. Hasil penelitian menunjukkan bahwa ketiga variabel independen secara signifikan memengaruhi keputusan pembelian. UGC berpengaruh positif dan signifikan terhadap keputusan pembelian dengan nilai t-statistic 2,512 dan p-value 0,012. Influencer TikTok juga berpengaruh positif signifikan dengan t-statistic 2,350 dan p-value 0,019. Live Shopping menjadi variabel paling dominan dengan t-statistic 2,723 dan p-value 0,006. Temuan ini mendukung teori Stimulus–Organism–Response (S-O-R), di mana stimulus berupa konten digital memengaruhi persepsi dan emosi konsumen, yang kemudian mendorong respons dalam bentuk keputusan pembelian. Penelitian ini merekomendasikan pemanfaatan konten UGC yang autentik, pemilihan influencer yang kredibel, serta optimalisasi fitur live shopping sebagai strategi pemasaran yang efektif di kalangan konsumen Gen Z.
Analisis Sistem Penggajian dan Pengendalian Internal pada PT Kepripunyecerite Finalesvita Br. Nasution; Jane Love Maria; Haziq Adlan; Maria Alviana N.R.T; Risnawati Simatupang
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.v11i2.1074

Abstract

Human Resource Management (HRM) and payroll are two strategic functions essential to the operational success of modern organizations. The HRM cycle includes a comprehensive process starting from workforce planning, recruitment, training, performance evaluation, to employee termination. In parallel, the payroll cycle involves the collection of employee data, salary calculation, deductions, disbursement of wages, and compliance with tax and social security regulations. This study aims to explore in detail the stages of both HRM and payroll cycles, identify potential risks associated with each process, and propose suitable internal control mechanisms. Employing a qualitative method through literature review, this research draws from academic sources and recent business practices to provide insights and recommendations for effective HR and payroll management.
Pengaruh Transparansi Dalam Sistem Pengendalian Intern Dan Sistem Informasi Akuntansi Terhadap Akuntabilitas Pengelolaan Dana Desa Guna Kesejahteraan Masyarakat Windarti Widyaningrum; Dede Rusdi
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.v11i2.1075

Abstract

— Village funds are financial allocations provided by the central government to village administrations to support governance, development, and community welfare. Public sector accountability requires organizations to report responsibly to both internal and external stakeholders. Therefore, village fund management must be conducted properly, transparently, and accountably. Indonesia Corruption Watch (ICW) has reported recurring cases of fund misuse, with village fund management being one of the most frequent, which highlights the urgency of accountability in village governance. This study aims to analyze the influence of accounting information systems on village fund management, the level of transparency in village administrations, and the role of internal control systems in supporting accountable management. Data were collected through questionnaires distributed directly to village officials in Demak Regency. Using a saturated sampling technique, 95 respondents were obtained, and the data were analyzed with multiple linear regression using IBM SPSS Statistics 25. The findings reveal that transparency, internal control systems, and accounting information systems have a significant influence on the accountability of village fund management. These results emphasize the importance of openness, adequate control mechanisms, and the effective use of accounting information technology to ensure accountable village fund management that ultimately supports community welfare.

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