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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 Green Accounting, Material Flow Cost Accounting dan Environmental Performance Terhadap Sustainable Development Dini Haryati
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.v11i2.1138

Abstract

This study aims to analyze the impact of green accounting, material flow cost accounting (production cost, area size, production output), and environmental performance on sustainable development. The population of this study includes energy sector companies in the subsectors of oil, gas, coal, and palm oil listed on the Indonesia Stock Exchange (IDX) during 2022-2024. Data were collected secondary through purposive sampling, resulting in 23 companies with 69 observations, based on certain criteria. The analysis methods include descriptive statistics, classical assumption tests (normality, multicollinearity, autocorrelation, and heteroscedasticity), multiple regression, coefficient of determination, and hypothesis tests t and F using Eviews. The results show that green accounting, production costs, and production output have an impact on sustainable development, while area size and environmental performance do not have an impact. This study is limited by the availability of data and the number of sample companies, as well as the subjective measurement of green accounting. It is recommended to expand the sample, use more objective measurements, and add variables such as green intellectual capital, environmental cost, and internal corporate governance strength for future research.
Analisis Kinerja Pemerintah Daerah Jawa Tengah Ditinjau Dari Pendapatan Asli Daerah, Belanja Modal, Dana Perimbangan Dan Opini Audit BPK Alfina Al Marsa Putri; Winarsih
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

This research aims to analyze and determine the influence of local own-source revenue on financial performance, to analyze and determine the influence of capital expenditure on financial performance, to analyze and determine the influence of balancing funds on financial performance, and to analyze and determine the audit opinion on financial performance. The population used in this study is the Regional Government Financial Statements for the 2020-2023 fiscal years. The total sample used in this study is 140 samples using the census sampling method. The data was processed using IMB SPSS 26 software. The analytical tool used in this research is multiple linear regression. According to the research findings, local own-source revenue has an influence on financial performance, capital expenditure does not have an influence on financial performance, balancing funds do not have an influence on financial performance, and the audit opinion does not have an influence on financial performance.
Pengaruh Tax Avoidance, Risiko Pajak Dan Kepemilikan Institusional Terhadap Cost Of Debt Rachmawati, Annisa Nabila; Khoirunnisa Azzahra
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.v11i2.750

Abstract

This study aims to examine the effect of tax avoidance, tax risk and institutional ownership on cost of debt. This research was conducted by analyzing the financial statements of companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. The data collection method used purposive sampling, the data analysis technique used panel data regression, the type of data used was secondary data sourced from the company's annual report. The data used in this study is secondary data with a sample of 19 companies with 5 years of observation. The number of samples of this research is 95 financial statements. Hypothesis testing is done using the Eviews 12 application. Based on the test results, it is stated that simultaneously tax avoidance, tax risk and institutional ownership affect cost of debt. The results of research conducted partially state that tax avoidance and tax risk have no effect, while institutional ownership affects the cost of debt.
Audit Manajemen Atas Fungsi Sumber Daya Manusia Pada Dinas Peternakan Dan Kesehatan Hewan (DPKH) Provinsi Kalimantan Timur: Audit atas Fungsi Sumber Daya Manusia Pada Dinas Peternakan dan Kesehatan Hewan (DPKH) Provinsi Kalimantan Timur Camelia Verahastuti; H.Sunarto; Herlina, Tri Dara
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.v11i2.755

Abstract

Audit of the human resources function at the Department of Animal Husbandry and Animal Health (DPKH) of East Kalimantan province, under the guidance of Mrs. Camelia Verahastuti as supervisor I and Mr. H. Sunarto as supervisor II. This study aims to determine and analyze the effectiveness of Human Resource function management audit in the program of human resource training and development activities at the Department of Animal Husbandry and Animal Health (DPKH) of East Kalimantan province. The method used is descriptive qualitative. The research method used is a qualitative descriptive analysis that describes the Audit of Human Resources Management and ICQ (Internal Control questionnaires). The hypothesis put forward is the Audit of Human Resource Management in the program of training and career development activities at the Department of Animal Husbandry and Animal Health (DPKH) East Kalimantan is less effective.. The analysis tool used is the calculation to determine the percentage of the score from the results of the questionnaire using the Dean j. Champion and the reporting phase using audit working paper (KKA) used to collect sufficient and competent evidence conducted with the development of findings to find the relationship between one finding and another in testing problems related to audit objectives. He results showed that the implementation of the Audit on the function of human resources at the Department of Animal Husbandry and Animal Health (DPKH) of East Kalimantan province training and Human Resources Development Activity program based on the calculation of the percentage score from the questionnaire has been running effectively. Keywords: Audit function of Human Resources, questionnaires, audit working papers.
Pengaruh Persepsi Individu, Pengetahuan Akutansi dan Pertimbangan Pasar Kerja Terhadap Pemilihan Karir Mahasiswa Akuntansi sebagai Akuntan Publik Azmy, Rafida; Farizka Susandra; Yoyok Priyo Hutomo
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.v11i2.879

Abstract

This study aims to reveal the factors that influence accounting students' career choices to become public accountants in the increasingly competitive job market, but public accountants in Indonesia are still relatively low, this shows that opportunities and challenges coexist. This study involved accounting students of the 2021 intake at four universities in the Bogor City and Regency Areas, namely Djuanda University, Ibn Khaldun University, Nusa Bangsa University and Pakuan University with quantitative methods. The sampling technique used a non-probability sampling technique, namely purposive sampling, which is a non-random sampling and has certain criteria, namely 100 respondents with data analysis using the assistance of the Smart Partial Least Squares (PLS) 3.0 computer program, a technique included in Structural Equation Modeling (SEM). The results of the study showed that individual perceptions did not have a significant effect on accounting students' career choices as public accountants. Meanwhile, accounting knowledge and job market considerations had a significant effect on accounting students' career choices as public accountants.
Pengaruh Kejelasan Sasaran Anggaran,Kompetensi Aparat dan Kepemimpinan terhadap Akuntanbilitas dengan Whistleblowing sebagai Pemoderasi di Salapian Marta Nurfiza Siahaan; Arthur Simanjuntak; Duma Rahel Situmorang
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.v11i2.1124

Abstract

This study aims to determine the effect of Budget Goal Clarity, Village Apparatus Competence, and Village Government Leadership on Village Fund Management Accountability. In addition, this study also aims to test whether the Whistleblowing variable moderates the relationship between Budget Goal Clarity, Village Apparatus Competence, and Village Government Leadership on Village Fund Management Accountability in Villages in Salapian District, Langkat Regency. This study uses quantitative methods, the sample collection technique in this study is to use a questionnaire, the population and sample in this study were village officials in Salapian District, Langkat Regency many as 80 village officials with sampling techniques, namely probability sampling. The data were analyzed using the Moderated regression analysis method with interaction tests. The results of the partial test hypothesis show that budget target clarity affects the accountability of village fund management, the competence of village officials affects the accountability of village fund management and village government leadership affects the accountability of village fund management. The results of the simultaneous test hypothesis show that the clarity of budget targets, the competence of village officials, and village government leadership, have a positive and significant effect on the accountability of village fund management. MRA analysis shows that whistleblowing is able to moderate the competence of village officials on the accountability of village fund management, while whistleblowing is not able to moderate the clarity of budget targets and village government leadership on the accountability of village fund management.
Analisis Pengaruh Struktur Kepemilikan Terhadap Kebijakan Dividen dan Dampaknya Terhadap Nilai Perusahaan Sektor Barang Konsumsi Tahun 2019-2023 Triyastiti Wulandari; Devi Permatasari; Zainal Alim Adiwijaya; Muhammad Ja’far Shodiq; Sri Dewi Wahyundaru
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

Abstrak— This study aims to analyze the effect of managerial ownership, institutional ownership, and dividend policy on firm value in the consumer goods industry sector listed on the IDX during 2019–2023. Firm value is important because it reflects performance and prospects that influence investment decisions. Ownership structure as an internal factor can affect firm value through supervision and incentives, while dividend policy, as measured by the dividend payout ratio (DPR), can be a signal of financial conditions to investors. This study uses a quantitative approach with a purposive sampling method and secondary data from annual financial reports. Data analysis was carried out using descriptive statistics and multiple linear regression, as well as classical assumption tests, F tests, t tests, and coefficients of determination. The results of the study indicate that managerial and institutional ownership have a significant effect on firm value, but do not have a significant effect on dividend policy. Dividend policy also does not have a significant effect on firm value. The limitation of this study is the low Adjusted R² value in the dividend policy model. Therefore, it is recommended that further research use a wider object and add financial ratio variables to obtain a more comprehensive understanding
Bias Kognitif, Etika Profesi dan Keputusan Pelaporan Keuangan Dimoderasi Literasi Keuangan Herbowo; Erdi, Tio Waskito
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.v11i2.1127

Abstract

Abstrak— This study aims to analyze the effect of cognitive bias and professional ethics on financial reporting decisions, with financial literacy as a moderating variable. The phenomenon of inaccurate reporting and information manipulation indicates that financial reporting decisions are influenced not only by technical aspects but also by behavioral and moral factors. This research applies the Behavioral Decision Theory and the Ethical Decision-Making Model using a quantitative explanatory approach. The data were analyzed using PLS-SEM with SmartPLS 4, involving 116 respondents consisting of accountants, auditors, and financial staff. The results show that cognitive bias has no significant effect on financial reporting decisions, while professional ethics has a positive and significant influence. Furthermore, financial literacy does not moderate the relationship between cognitive bias and financial reporting decisions, nor between professional ethics and financial reporting decisions. The R-Square value of 0.593 indicates that 59.3% of the variance in financial reporting decisions is explained by the studied variables. These findings emphasize that the quality of financial reporting is determined more by moral integrity and professional ethics than by cognitive ability or financial literacy. Therefore, strengthening ethical values and fostering an organizational culture of integrity are essential to improving transparency and accuracy in financial reporting.
Kontribusi Produk Olahan Nanas Terhadap Pendapatan pada Usaha Oleh-Oleh Khas Prabumulih Toko Kue Darrel Meirani Betriana; Chairani Adelina
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

The Contribution of Pineapple Processed Products to Revenue in the Typical Souvenir Business of Prabumulih Darrel Cake Shop" In the midst of globalization and increasingly advanced and strict trade flows, local wisdom plays an important role in maintaining the cultural identity of a region and supporting local economic growth. One of the tangible forms of local wisdom is local processed products that not only represent the cultural wealth of an area but also have the potential to increase business income. This study aims to find out the contribution of processed pineapple products as local wisdom in increasing income in the Prabumulih souvenir business. This type of research is descriptive using quantitative data. The data source used was secondary data obtained from interviews about processed pineapple products and income obtained by Darrel Cake Shop. The population in this study is data on various processed products and income with samples taken are the types of processed products sold and the revenue of Darrel cake shops in 2021-2023 . The data analysis techniques used in this study include data reduction interpreted as summarizing activities, selecting main things that are adjusted to the focus of the research, in this case choosing the types of processed pineapple and non-processed pineapple products obtained through observation, interviews, and documentation that are focused on the formulation of problems in the research. After the data is reduced, it will provide a clearer picture to researchers so that it can be described and compiled systematically so that it is easier to understand, especially in analyzing the contribution of processed pineapple products in increasing business income. The last stage, namely drawing conclusions, is the stage where the researcher draws conclusions from the data findings. After all the data has been described and compiled systematically, conclusions are drawn and the results of the research are validated.
Pengaruh Independensi, Peran Auditor Internal dan Profesionalisme Auditor Internal terhadap Efektivitas Penerapan Sistem Pengendalian Internal pada PT. Perkebunan Nusantara IV PKS Adolina Perbaungan Futri Dewani Purba; Duma Megaria Sihite; Ivo Silitonga
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.v11i2.1130

Abstract

This study aims to examine the influence of independence, role, and professionalism of internal auditors on the effectiveness of internal control system implementation, both partially and simultaneously. The research was conducted at PT. Perkebunan Nusantara IV PKS Adolina Perbaungan. The study employed multiple regression analysis using SPSS (Statistical Package for the Social Sciences) version 25. The population of this study consisted of 84 employees from 7 departments within PT. Perkebunan Nusantara IV PKS Adolina Perbaungan. The entire population was used as the sample through a saturated sampling method. The data used in this research is quantitative, measured using a Likert scale and converted into interval data. The results of the study show that, partially, the independence of internal auditors does not have a positive and significant effect on the effectiveness of internal control system implementation. In contrast, the role and professionalism of internal auditors have a positive and significant effect on the effectiveness of internal control system implementation when examined individually. Furthermore, the findings also indicate that these variables simultaneously have a significant effect on the effectiveness of internal control system implementation.

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