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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 Good Corporate Governance (GCG) terhadap Nilai Perusahaan Saham Syariah Jakarta Islamic Index (JII) Ready Bagus Prakoso; Hendri Setiawan
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

— Company value is no less important for a company because the existence of company value brings wealth to shareholders. As the owner of the company, the CEO is responsible for increasing the value of the company so that it can grow. Company values ​​are a reflection of the company's success recognized by management. Good Corporate Governance (GCG) is expected to be able to strive for a balance between various interests that can provide benefits to the company as a whole. The purpose of this study is to determine the Effect of Good Corporate Governance (GCG) on the Value of Jakarta Islamic Index (JII) Sharia Stock Companies. The population in this study was 30 Jakarta Islamic Index (JII) Sharia Stock Companies. While the sample in this study was 13 Jakarta Islamic Index (JII) Sharia Stock Companies. The sampling technique used was Purposive Sampling. The analysis tool used was Multiple Linear Regression. The results of the study showed that institutional ownership had no effect on company value in Jakarta Islamic Index (JII) Sharia Stock Companies for the 2021-2024 Period. Managerial ownership has a negative effect on company value in Jakarta Islamic Index (JII) Sharia Stock Companies for the 2021-2024 Period. Independent board of commissioners has a positive effect on company value in Jakarta Islamic Index (JII) Sharia Stock Companies for the 2021-2024 Period. The audit committee has no effect on company value in Jakarta Islamic Index (JII) Sharia Stock Companies for the 2021-2024 Period.
Pengaruh Kebijakan Hutang Dan Kebijakan Dividen Terhadap Nilai Perusahaan Dengan Variabel Kontrol Ukuran Perusahaan Dan Profitabilitas (Studi pada Perusahaan Bank yang Terdaftar di BEI Tahun 2021-2023) Entik Estifika; Hendri Setyawan
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.v11i2.1117

Abstract

The purpose of this study is to determine the effect of dividend policy and debt policy on firm value, where company size and profitability are used as control variables. The research was conducted at bank companies listed on the Indonesia Stock Exchange. The research period is 2019 - 2023. The theory used is signalling theory. The type of research is quantitative. The independent variables in this study are debt policy and dividend policy. While company value as the dependent variable is measured using Tobin's Q. Company size and profitability are used as control variables. The sample was obtained using purposive sampling. A total of 84 data were used as samples because they met the criteria. The method used is multiple linear regression analysis using the SPSS version 26 application. The results showed that dividend policy has no effect on firm value. While debt policy has a positive and significant effect on firm value. The control variabl is company size, has no significant effect on firm value. Meanwhile, profitability has a negative and significant effect on firm value.
Dekonstruksi Pola Penelitian Skripsi Mahasiswa S1 Akuntansi Fakultas Ekonomi dan Bisnis Unissula Periode 2020 - 2024 Melalui Pendekatan Bibliometrik Nunky Figo Setyawan; Chrisna Suhendi
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
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— This study deconstructs undergraduate thesis research patterns at the Faculty of Economics and Business, Sultan Agung Islamic University (2020-2024) using bibliometric analysis. It aims to identify topic trends, analyze thematic clusters, and evaluate research gaps in accounting student theses. Using a descriptive-quantitative approach, the research analyzed 1,405 theses through purposive sampling. Secondary data (titles, keywords, authors, publication years) were processed using Publish or Perish and VOSviewer for conceptual network visualization. Analysis focused on keyword co-occurrence frequency, topic clustering, and identifying trends and research gaps. Results revealed 12 thematic clusters from 164 keywords (minimum 5 occurrences). Findings show saturation in conventional topics (profitability, company size, corporate governance) while contemporary topics (Special Allocation Funds, Islamic contracts, accountability, audit tenure, religiosity, audit quality) remain under-explored. Overlay visualization demonstrates topic development stagnation with publication concentration in 2022, though sustainability reporting and financial literacy increased in 2023. This research provides a comprehensive map of accounting thesis research trends for curriculum development, improved academic guidance, and alignment with industry needs. The study highlights the need to diversify research topics beyond traditional areas and encourage exploration of emerging themes relevant to current business and accounting practices
Faktor-faktor yang Mempengaruhi Pengungkapan Lingkungan pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2021-2023 Ulin Nihayah; Naila Najihah
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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This study aims to examine and analyze the factors that influence environmental disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2021–2023. The independent variables in this study include environmental performance, environmental management system, proportion of independent commissioners, firm size, firm age, and profitability. Environmental disclosure is measured using the Global Reporting Initiative (GRI) G4 indicators. This research employs a quantitative approach with a sample of 151 manufacturing companies selected using purposive sampling. The data were analyzed using multiple linear regression with the assistance of SPSS version 25. The results show that only three out of the six independent variables have a significant influence on environmental disclosure. However, only one of these three—firm age—has a positive direction of influence. This indicates that only one hypothesis is accepted in this study. The coefficient of determination (R²) is 0.328, meaning that 32.8% of the variation in environmental disclosure can be explained by the six independent variables. These findings suggest that internal company factors are not sufficient to fully explain environmental disclosure variations, highlighting the possible influence of external factors such as regulatory pressure or stakeholder expectations.
Analisis Penggunaan Teknologi Big Data Dalam Analisis Risiko Bisnis Dyandra Sastra Wardani; Edi Saputra; Felita Jekri; Mutia Putri Dewi Apriyanti; Handoko; Yarzan Munakalla
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
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The aim of this research is to find out how big data technology is used in business risk analysis. The use of big data today is very massive, used in many fields including accounting or economics. The need for data in a business is important for business people to carry out operations and make decisions and create policies to enable the business they own to reduce risks that may occur. The research method used in this research is a qualitative method with a library approach. Based on research conducted, it was found that Big data can be used to identify and stop dangers in the financial industry.
Pengaruh Pengungkapan Berkelanjutan Terhadap Kinerja Keuangan Bank Perekonomian Rakyat Di Indonesia Ahmad Rifqi; Suhidra Hidayat
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
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Penelitian ini memiliki tujuan guna melakukan analisis pengaruh pengungkapan laporan keberlanjutan pada kinerja keuangan bank, dengan fokus pada Bank Perekonomian Rakyat (BPR) yang punya modal inti setara dengan BPRKU 3 di Indonesia. Berdasar Peraturan Otoritas Jasa Keuangan (OJK) Nomor 51 Tahun 2017, lembaga jasa keuangan diwajibkan untuk mengimplementasikan prinsip keuangan berkelanjutan yang mengintegrasikan dimensi ekonomi, sosial, dan lingkungan dalam operasional mereka. Kajian ini memakai pendekatan kuantitatif dengan metode analisis Partial Least Square (PLS) guna menguji hubungan antara pengungkapan laporan keberlanjutan yang diukur memakai Sustainability Report Disclosure Index (SRDI) dan kinerja keuangan yang diwakili oleh indikator Return on Asset (ROA), Return on Equity (ROE), Debt to Asset Ratio (DAR), dan Debt to Equity Ratio (DER).Hasil kajian memperlihatkan kalau dimensi ekonomi (GRI 200) punya pengaruh signifikan pada kinerja keuangan bank, dengan nilai T-statistics senilai 3,168, lebih tinggi dari nilai ambang batas 1,68. Sementara itu, dimensi lingkungan (GRI 300) dan dimensi sosial (GRI 400) tidak memperlihatkan pengaruh yang signifikan pada kinerja keuangan, dengan nilai T-statistics masing-masing 1,459 dan 1,036, yang lebih rendah dari 1,68. Temuan ini mengindikasikan bahwa meskipun pengungkapan dimensi lingkungan dan sosial penting untuk transparansi keberlanjutan, dampaknya terhadap kinerja keuangan di sektor perbankan Indonesia masih terbatas, terutama dalam konteks BPR. Penelitian ini memberikan kontribusi bagi pemahaman tentang penerapan keuangan berkelanjutan di Indonesia, serta implikasi bagi bank dalam mengoptimalkan laporan keberlanjutan mereka guna meningkatkan kinerja keuangan. Berdasarkan temuan ini, disarankan untuk memperdalam penelitian di sektor perbankan syariah dan memperluas sampel untuk mencakup bank-bank dengan karakteristik yang berbeda.
Pengaruh Pengendalian Internal terhadap Akuntansi Ekuitas pada Bank: Kajian pada Bank Umum dan Bank Perkreditan Rakyat Billy Marbiyanov; Muhammad Naufal Fitrah; Ricky Sandy Permana; Roy Mangitua Manurung; Yoma Arda Wiratama
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
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This study aims to analyze the influence of internal control on equity accounting in banks, specifically focusing on both Commercial Banks and Rural Banks (Bank Perkreditan Rakyat/BPR). The discussion emphasizes several key aspects of banking equity, including the definition of bank capital, its classification, and the calculation of capital adequacy ratios. The research employs a qualitative descriptive method through a literature review of relevant academic sources and financial regulations issued by financial authorities such as OJK (Financial Services Authority of Indonesia). An effective internal control system plays a crucial role in ensuring the reliability and accuracy of financial reporting, particularly in the recording and presentation of bank equity. It also helps maintain compliance with regulations and supports the resilience of the banking sector. The study finds that internal control significantly contributes to transparent and accountable equity management, enabling banks to present their financial positions more accurately and protect stakeholders’ interests.Furthermore, internal control mechanisms such as authorization procedures, reconciliation processes, segregation of duties, and regular internal audits are essential in preventing errors and fraud in equity-related transactions. Properly implemented, these controls not only enhance the credibility of financial statements but also strengthen a bank’s capital structure and overall financial stability. This research highlights the importance of internal control as a foundational pillar for effective equity accounting in the banking industry.
Konvergensi Paradigma: Tinjauan Literatur Sistematis terhadap Tren Dominan dalam Manajemen Pemasaran Modern Niken Saptarini; Aris Sugiarto; Sriyatun
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
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Era digital telah memicu pergeseran paradigma fundamental dalam manajemen pemasaran, menuntut adaptasi berkelanjutan dari para akademisi dan praktisi. Penelitian ini menyajikan Tinjauan Literatur Sistematis (SLR) untuk mengidentifikasi, mengevaluasi, dan mensintesis tren-tren dominan yang membentuk lanskap pemasaran modern. Dengan menggunakan kerangka kerja PRISMA, penelitian ini menganalisis 35 artikel peer-reviewed yang relevan dari database Scopus dan Web of Science yang diterbitkan antara tahun 2015 dan 2025. Analisis tematik mengungkapkan lima tren konvergen yang saling terkait: (1) Imperatif Pemasaran Berbasis Data, yang menekankan peran sentral big data analytics dalam pengambilan keputusan; (2) Kebangkitan Otomatisasi Cerdas, didorong oleh Kecerdasan Buatan (AI) untuk personalisasi dan efisiensi; (3) Dominasi Ekosistem Sosial, yang menyoroti pengaruh media sosial dan influencer marketing terhadap perilaku konsumen; (4) Mandat Hiper-Personalisasi, yang menempatkan pengalaman pelanggan (CX) yang disesuaikan sebagai inti dari strategi kompetitif; dan (5) Kompas Etis dan Berkelanjutan, yang mencerminkan meningkatnya permintaan konsumen akan tanggung jawab perusahaan. Temuan utama menunjukkan bahwa tren-tren ini tidak beroperasi secara terpisah, melainkan saling memperkuat, menciptakan lingkungan yang kompleks di mana kemampuan teknologi harus diimbangi dengan kepekaan etis. Penelitian ini mengidentifikasi kesenjangan signifikan dalam literatur, termasuk kurangnya studi longitudinal tentang kepercayaan konsumen, kebutuhan akan kerangka kerja tata kelola AI yang praktis, dan tantangan adopsi teknologi bagi Usaha Kecil dan Menengah (UKM). Dengan mensintesis lanskap penelitian saat ini, artikel ini memberikan wawasan berharga bagi para akademisi untuk mengarahkan penelitian di masa depan dan bagi para praktisi untuk menavigasi kompleksitas manajemen pemasaran kontemporer secara strategis.
Pengaruh Teori Fraud Dalam Mendeteksi Kecenderungan Kecurangan Pengelolaan Dana Desa Dengan Religiusitas Sebagai Variabel Moderasi Pada Desa Di Kecamatan Lumban Julu Kabupaten Toba Grace Debora Manurung; Duma Megaria Elisabeth; Tri Dharma Sipayung
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.v11i2.1125

Abstract

This research aims to determine the influence of fraud theory in detecting fraud and misappropriation of foreign funds with religiosity as a variable in the mode of income in Lumban Julu Sub-district, Toba Regency. This type of research is quantitative research using primary data. The population in this research is all village government officials and the sample uses a saturated sample, namely Village Heads, Village Heads, Affairs Heads, Section Heads, Hamlet Heads, in Villages in Lumban Julu District (12 Villages), 80 respondents. The data analysis technique used in this research is descriptive statistics. Primary data quality testing was carried out by conducting validity and reliability tests, classical assumption tests, multiple linear regression tests, hypothesis tests and moderation regression tests using the SPSS 26 application. The results of this research individually showed that pressure had no influence on Fraud Fraud Fraud Management of Government Funds. Opportunities have a negative and significant influence on the risk of fraud in the management of foreign funds. Rationalization has a positive and significant influence on the risk of fraud in the management of foreign funds. Religiosity cannot moderate the relationship between Right, Opportunity, Rationalization and the Risk of Fraud, Management of Foreign Funds
Pengaruh Transparansi, Kepercayaan, Persepsi Kemudahan dan Tingkat Pendapatan terhadap Minat Muzzaki dalam membayar Zakat secara Online (Studi Kasus pada Muzzaki di Kota Semarang) Siska Adelia Putri; Zainal Alim Adiwijaya
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
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— This study aims to analyze the influence of transparency, trust, perceived ease, and income level on muzakki's interest in paying zakat online, with a case study on muzakki in Semarang City. This study uses a quantitative approach with an explanatory research method. The sample selection method in this study uses a purposive sampling technique. The data source used in this study uses primary data, conducted through a survey obtained by distributing questionnaires via Google Form to respondents. Respondents in this study were muzakki who are domiciled or reside in Semarang City. The measurement scale used is the linkert scale with a score of 1-5. The analysis technique used to test the hypothesis and process the data is multiple linear regression analysis using the SPSS version 26 application. The results of the study showed that the variables of transparency, trust, and income level did not affect muzakki's interest in paying zakat online, while the variable of perceived ease showed an effect on muzakki's interest in paying zakat online.

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