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INDONESIA
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 Financial Distress, Growth Rate, Dan Opini Audit Terhadap Auditor Switching Pada Green Business Di Bursa Efek Indonesia Tahun 2019-2023 Sucipto Febrianto; Puspa Rini; Novriza Wahyu Ardiyansyah
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.v11i2.1076

Abstract

The present study focuses on the impact of growth rate and audit opinion on financial distress, as well as the rotation of auditors among environmentally conscious companies listed on the Indonesian stock exchange from 2019 to 2023. The present study employs a quantitative, descriptive methodology, utilizing a purposeful sample. The Stichprobe is comprised of eight eco-friendly corporations that are listed on the Indonesian stock exchange within the specified time frame. The analysis of data is performed through the implementation of descriptive statistics and logistical regression techniques, with the software SPSS 30 serving as the primary analytical instrument. The findings of this study indicate that financial distress and growth rate exert a positive, albeit non-significant, influence on the replacement of a financial auditor. In contrast, the audit opinion demonstrates no discernible positive or significant influence on the replacement of a financial auditor. Furthermore, financial distress, growth rate, and audit confirmation are found to have no impact on the replacement of the auditor for green companies listed on the Indonesian stock exchange between 2019 and 2023.
Pengaruh Kompetensi, Peran Aparat Desa, Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Keuangan Desa Di Kecamatan Ujan Mas Puspa Rini; Sucipto Febrianto; Novriza Wahyu Ardiyansyah
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.v11i2.1077

Abstract

The presence of accountability in financial management is indicative of strong governance. The accountability principle must be implemented by the village administration in order to hold the village community accountable for its financial management. The utilization of information technology, the involvement of village authorities, and competency are some other elements that affect accountability. This study's survey was limited to the communities in the Ujan Mas District. 64 village finance managers, including village heads, village secretaries, financial heads, and planning heads, made up the sample for this quantitative study. The SPSS version to manage and check survey data by utilizing 30 software programs. the study used primary data as its data type the apparatus's proficiency has a negative and substantial the role of village officials has been demonstrated to prossess a positive and have a significant impact on responsibulity in village financial management, as well as technology used which also provides on that is positive and significant contribution to increasing acoountability in village financial management.
Evaluasi Penerapan Standar Akuntansi Keuangan Pemerintah (SAK-IP) Dalam Pengelolaan Aset Tahun 2025 (Studi Kasus: Bidang Aset Kantor Badan Keuangan Daerah Kabupaten Kepahiang) M. Reza Oktananda; Puspa Rini
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.v11i2.1078

Abstract

This study aims to evaluate the implementation of Government Accounting Standards (SAK-IP) in the management of fixed assets within the Regional Financial Agency (BKD) of Kepahiang Regency. Using a descriptive qualitative approach, data were collected through in-depth interviews, direct observations, and document analysis. The research focuses on the procedures for asset accountability reporting, the level of compliance with SAK-IP, and the main challenges encountered in its implementation. The findings reveal that although asset reporting procedures have been formally established and supported by the SIMDA BMD system, several issues persist, including delays in data submission, incomplete asset documentation, and limited human resource capacity. The level of compliance with SAK-IP is categorized as moderate, with core principles such as historical cost-based asset recording being applied, while other aspects like depreciation and revaluation are inconsistently implemented. The primary obstacles identified include the lack of technical training, inadequate interdepartmental coordination, and insufficient budgetary support. This research recommends improving staff competency, enhancing inter-agency collaboration, and strengthening systems and regulations to ensure more accountable and accrual-based asset management.
Pengaruh Profitabilitas, Sales Growth dan Likuiditas Terhadap Nilai Perusahaan: (Studi Empiris Pada Sektor Transportasi Dan Logistik Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2024) Mubarokah, Nurfadilah; Triyani Budyastuti
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

Abstrak— Firm value reflects investor’s perception of a company’s performance and future prospects. The transportation and logistics sector in Indonesia plays a crucial role in supporting economic activities, but it is highly vulnerable to various global disruptions, such as the COVID-19 pandemic, geopolitical influences, and supply chain uncertainties. Additionally, this sector also faces internal challenges such as rising operational costs, changes in government regulations, and demands for efficiency from consumers and investors. Where previous research on the influence of profitability, sales growth, and liquidity on firm value has generated inconsistent results, further empirical testing is needed. This study aims to analyze the influence of profitability, sales growth, and liquidity on firm value in transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. Data collection was carried out using a purposive sampling technique, with a total sample of 110 data from 22 mining sector companies for 5 years. Firm value is measured using the Price-to-Book Value (PBV) ratio, profitability using Return on Assets (ROA), sales growth with annual revenue growth, and liquidity with the Current Ratio (CR). Data processing was carried out using SPSS Version 31.1.1. The findings of this study indicate that profitability have negative significant effect on firm value, Sales growth have a positive insignificant effect on firm value and liquidity demonstrates a positive significant influence on firm value. Keywords: Profitability, Sales Growth, Liquidity, Firm Value.
Analisis Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Dalam Pemilihan Karir Menjadi Auditor (Studi Empiris Pada Mahasiswa Akuntansi Perpajakan Politeknik Caltex Riau) Yuliantoro, Heri R; Nurmalasari, Dini; Putri Radha
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

The purpose of this study is to ascertain how accounting students' interest in a career as auditors is influenced by societal values, the workplace, financial incentives, job market factors, and personality. The subjects of this study are Caltex Riau Polytechnic students enrolled in the tax accounting study program. 201 Caltex Riau Polytechnic tax accounting study program students made up the research's population. This study's sample consisted of 66 students from tax accounting education programs in their 20th and 21st generations. By using Likert scale-based surveys to gather data, this study employs quantitative approaches. Primary data was employed as the data source for this study. Descriptive statistical analysis, data quality testing, traditional assumption testing, and hypothesis testing are the data analysis methods employed in this study. SPSS 23 is the media or analytical tool utilized in this study. According to the study's findings, the factors of social values, the workplace culture, and financial incentives significantly and negatively affect accounting students' interest in pursuing a career as auditors, whereas personality traits and job market considerations significantly and favorably influence this interest.
Analisis Persediaan Bahan Baku pada UMKM Kare-Kare Herna Doa Ibu di Kota Bengkulu Apriani, Denny; Afriani, Sulisti; Astuty, Kamelia
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 analyze the inventory of ubi madu (honey cassava) as the main raw material at UMKM Kare-Kare Herna Doa Ibu in Bengkulu City by applying the Economic Order Quantity (EOQ), Safety Stock (SS), and Reorder Point (ROP) methods. Data were obtained through documentation of raw material requirements, ordering costs, and storage costs from January to July 2025. The results show that the optimal order quantity (EOQ) is 757 kg with 7 orders in 7 months. The total inventory cost using EOQ is Rp286,479.5, lower than the previous policy of Rp598,313, resulting in savings of Rp311,833.5. Furthermore, the safety stock is 490 kg and the reorder point is 673 kg. Therefore, applying EOQ significantly reduces costs by nearly 50% while ensuring raw material availability for uninterrupted production. ​​​​​​​​​​ Keywords: Inventory, EOQ,Safety Stock, Reorder Point, UMKM
Pengaruh Profitabilitas, Leverage, Likuiditas dan Aktivitas terhadap Nilai Perusahaan pada Sub Sektor Food & Staples Retailing Binastuti, Sugiharti; Syaberina Shalwa Annishya; Upi Niarti; Paddery
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.v11i2.1109

Abstract

The establishment of a company aims to generate profits and improve the welfare of its owners. However, to generate profits, good strategy and management are required because they will affect the value of the company. The data used in this study is secondary data in the form of financial statements and annual reports of companies in the food & staples retailing sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023, with a sample size of 45. The testing stages conducted include classical assumption tests (normality test, multicollinearity test, heteroskedasticity test, autocorrelation test), multiple linear regression, F-test, T-test, and coefficient of determination. The sampling method used in this study is non-probability sampling with purposive sampling technique. The results of the study indicate that the variables of profitability, leverage, liquidity, and activity simultaneously influence company value. Profitability and leverage influence company value, while liquidity and activity do not influence company value. Keywords: activity, company value, leverage, liquidity, profitability
Pengaruh Literasi Keuangan Syariah, Religiusitas, dan Kepercayaan Terhadap Minat Menabung Di Bank Syariah Anita Zulaecha; Zainal Alim Adiwijaya
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 analyze the effect of Islamic financial literacy, religiosity, and trust on interest in saving in Islamic banks. The population in this study were Islamic bank customers in Demak Regency, and sampling using purposive sampling technique so that the sample in this study amounted to 100 respondents. This study uses data obtained from primary data sources, namely the type of data source obtained directly from respondents using the questionnaire method. This research data was analyzed using multiple linear regression analysis methods. The results of this study indicate that Islamic financial literacy and trust have a positive and significant effect on interest in saving in Islamic banks, while religiosity has no significant effect on interest in saving in Islamic banks.
The Impact of Brand Image on The intention to continue using an E-Wallet Through E-Satisfaction Fajar Suparto; Ryan Suarantalla; Syaiful Arifin
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 analyze the influence of Brand Image on the intention to continue using E-Wallet through E-Satisfaction in West Nusa Tenggara. Using a quantitative approach, data were collected through a survey with 196 respondents who use E-Wallet. The results of the hypothesis test indicate that Brand Image has a significant positive influence on E-Satisfaction. In addition, E-Satisfaction functions as a significant mediating variable in the relationship between Brand Image and the intention to continue using E-Wallet. With a p-value smaller than 0.05, all tested hypotheses can be accepted, which confirms that E-Satisfaction strengthens the influence of Brand Image on the intention to continue using E-Wallet. These findings suggest that in order to increase E-Wallet user loyalty, companies need to build a strong brand image while ensuring a satisfying user experience.
Dampak Kepemimpinan Transformasional Terhadap Kinerja Dan Loyalitas Pegawai Di Dinas Pemadam Kebakaran Kabupaten Sumbawa Barat Deni Nurdani; Ivon Arisanti
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

Transformational leadership is a leadership style that has a strategic role in improving employee performance and loyalty, especially in public sector organizations such as the West Sumbawa Regency Fire Department. This study aims to test and analyze the effect of Transformational Leadership on Employee Performance and Employee Loyalty in the West Sumbawa Regency Fire Department. This study uses a quantitative approach with a data analysis method through Structural Equation Modeling - Partial Least Squares (SEM-PLS). The population of the study was all employees of the West Sumbawa Regency Fire Department totaling 115 people, with a sampling technique using a census. Primary data were collected through questionnaires that had been tested for validity and reliability, resulting in valid and reliable instruments. The results showed that Transformational Leadership had a positive and very significant effect on Employee Performance with a coefficient value of 0.957 and a t-statistic of 84.960 (p <0.000). In addition, Transformational Leadership also has a positive and significant effect on Employee Loyalty with a coefficient value of 0.938 and a t-statistic of 49.217 (p <0.000). The R-Square value for Employee Performance of 0.916 and for Employee Loyalty of 0.879 indicates that the independent variable is able to explain high variations in both dependent variables. The reliability test also showed very good results with Composite Reliability values> 0.97 and Cronbach's Alpha> 0.96 for all constructs. This study concludes that the implementation of Transformational Leadership is effectively able to improve Employee Performance and Loyalty at the West Sumbawa Regency Fire Department. The implication of this study is the need for training and capacity development for structural leaders to be able to apply the principles of transformational leadership consistently, in order to create a supportive work climate, high intrinsic motivation, and strong commitment to the organization.

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