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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 406 Documents
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Analisis Faktor Yang Mempengaruhi Perusahaan Sektor Perbankan Melakukan Pergantian Kantor Akuntan Publik Periode 2019-2023 Maria Anjeli Hutagaol; Duma Megaria Sihite; Nia Angelia
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.v11i2.1131

Abstract

This research aims to determine the analysis of factors that influence banking sector companies in changing public accounting firms. The type of data used in this research is secondary data in the form of annual financial reports (annual reports) from companies listed on the Indonesia Stock Exchange (IDX). The research method uses descriptive statistical analysis and logistic regression analysis with a population of 40 banking companies listed on the Indonesia Stock Exchange (IDX). Purposive sampling resulted in 16 companies that met the sample criteria using the purposive sampling method. The data obtained was then processed using IBM SPSS 26 analysis tool. The results of this study indicate that partially management change does not significantly influence the change of public accounting firms. Similarly, company growth does not significantly influence the change of public accounting firms, and company size research also does not significantly influence the change of public accounting firms. The independent variables influence the change of the dependent variable by 7.5% and the remaining 92.5% is influenced by other variables outside the research.
Pengaruh Aset Tidak Berwujud, Kinerja Keuangan Dan GCG Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Sektor Consumer Non Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023) Mira Cantika; Sri Anjarwati
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.v11i2.1132

Abstract

Abstrak— This research aims to examine the influence of intangible assets, financial performance, and good corporate governance (GCG) proxied by independent commissioners on company value. The research employs a quantitative approach. The population consists of 127 consumer non-cyclical manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2023. A purposive sampling technique was utilized to select 80 companies. Data collection was conducted through documentation techniques, utilizing secondary data from financial statements and annual reports. The data analysis methods include regression analysis using EViews software. The results indicate that intangible assets have a significant effect on company value, financial performance significantly influences company value, and GCG, proxied by independent board commissioners, affects company value. This research is expected to provide deeper insights into the contributions of intangible assets, financial performance, and good corporate governance to the enhancement of company value. It is also hoped that this study will provide information for companies to leverage intangible assets and optimize GCG practices to create sustainable value.
Pengaruh Motivasi Kerja dan Gaya Kepemimpinan Birokrasi Terhadap Kinerja Pegawai (Studi Kasus Pada Kantor Desa Wonorejo Kecamatan Gandusari Kabupaten Trenggalek) Dwi Wulandari; IGG Heru Marwanto; Meme Rukmini
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

Penelitian ini bertujuan untuk mengevaluasi sejauh mana motivasi kerja dan gaya kepemimpinan yang bersifat birokrasi berpengaruh terhadap kinerja pegawai di Kantor Desa Wonorejo Kecamatan Gandusari Kabupaten Trenggalek. Metode yang digunakan yaitu kuantitatif dengan pendekatan survei. Populasi penelitian ini berjumlah 47 pegawai, yang dijadikan sampel teknik total sampling. Data yang dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linear berganda. Penelitian ini mengidentifikasi bahwa motivasi kerja secara parsial memberikan dampak yang berarti terhadap kinerja pegawai. Gaya kepemimpinan birokrasi juga terbukti memainkan peran yang penting dalam mempengaruhi kinerja pegawai. Kedua ariabel independen tersebut bersamaan menunjukkan dampak yang signifikan terhadap kinerja pegawai. Temuan ini sangat penting dalam meningkatkan motivasi melalui pemenuhan kebutuhan dasar hingga aktualisasi diri serta penerapan gaya kepemimpinan birokrasi yang memperhatikan kepercayaan, penghargaan terhadap ide, dan kesejahteraan bawahan. Penelitian ini berkontribusi terhadap kemajuan dalam bidang manajemen surber daya manusia di dalam pemerintahan desa, khususnya untuk peningkatan kualitas kerja pegawai melalui strategi kepemimpinan dan motivasi yang tepat.
Penerimaan Dana Ziswaf Dan Pendapatan Musyarakah Terhadap Piutang Murabahah BPR Syariah Ahmad Rifqi; Suprihatin Lestari; Novrina, Putri Dwi
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 examine the effect of ZISWAF fund receipts and Musyarakah income on Murabahah receivables in Islamic Rural Banks (BPR Syariah), with Firm Size as a moderating variable. This research employs a quantitative approach using secondary data obtained from the financial reports of BPR Syariah over a five-year period (2020–2024), sourced from the official OJK website, and selected through purposive sampling. The data were analyzed using the Panel Data Regression Model, followed by Moderated Regression Analysis (MRA). The model selection tests (Chow Test and LM Test) indicate that the Common Effect Model (CEM) is the most appropriate model for this study.
Financial Planning and Saving Behavior: Evidence from Accounting Respondents N.Heriyah; Neng Mesa
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 financial planning on saving behavior among accounting-background respondents within the productive age range of 25–45 years. The research method employs a quantitative approach using multiple linear regression analysis. Data were collected through questionnaires distributed to 120 respondents. Classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation, were conducted to ensure the validity of the model. The results indicate that financial planning has a significant influence on saving behavior. The t-test shows that the financial planning variable has a positive and significant effect, the F-test confirms that the regression model is feasible, and the coefficient of determination (R²) of 0.62 suggests that 62% of the variation in saving behavior can be explained by financial planning. These findings highlight the importance of financial literacy and planning in enhancing saving habits among individuals in the productive age group.
Kelayakan Usaha dan Investasi Usaha Pengolahan Gula Merah Saparua di Kabupaten Maluku Tengah Septina Louisa Siahaya; Hasmawati; Chrestiana Aponno
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

-Petani pengrajin gula merah Saparua memiliki pengalaman yang tidak sedikit dalam pengolahan gula merah Saparua. Namun karena proses produksinya masih sederhana menggunakan alat produksi manual menjadikan waktu pengolahan juga lebih panjang. Sehingga perantara yang membeli gula merah Saparua dari petani pengrajin dengan harga yang lebih rendah menjadikan pendapatan yang diterima petani pengrajin lebih sedikit jika dibandingkan dengan biaya dan tenaga yang dikeluarkan. Untuk memperbaiki kondisi tersebut, kelompok petani pengrajin gula merah Saparua memerlukan bantuan modal dari pihak penyedia modal yang tepat. Modal yang dibutuhkan lebih banyak difokuskan pada peralatan produksi yang dapat meningkatkan kuantitas dan kualitas produksi gula merah Saparua . Penilaian kelayakan usaha menggunakan metode Break Even Point (BEP) yang menghasilkan nilai BEP dalam unit dan penjualan gula merah Saparua yang lebih kecil dari penjualan yang dianggarkan selama tahun 2024 -2029 .Sedangkan dengan metode Benefit Cost Ratio dihasilkan B/C Ratio dibawah 1 untuk tahun 2024 – 2026 namun untuk B/C ratio tahun 2027-2029 yang menunjukan peningkatan nilai B/C ratio di atas 1 yang menunjukan usaha ini berpotensi untuk menghasilkan laba yang lebih besar di masa yang akan datang. Sedangkan dari penilaian kelayakan investasi , pengolahan gula merah Saparua menghasilkan nilai Payback period sebesar 3 tahun 3 bulan yang lebih kecil dari periode investasi, nilai Net Present Value (NPV) yang positif atau lebih besar dar 1, nilai IRR sebesar 10,31 % yang lebih besar dari biaya modal. serta nilai Profitability Index yang sebesar 1,9 yang lebih besar dari 1. Hasil tersebut menunjukan bahwa usaha pengolahan gula merah Saparua layak dijalankan oleh kelompok petani pengrajin gula merah Saparua.
Akuntabilitas Pemerintah Desa dalam Pengelolaan Anggaran dan Pendapatan Belanja (APBES) (Studi Kasus Desa Karang Jaya Kecamatan Teras Terunjam Kabupaten Mukomuko) Ida Nur Safitri; Herlin Herlin; Abdul Rahman
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 1 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i1.651

Abstract

The purpose of this research is to see and know the accountability of the village government in managing the APBDes in Karang Jaya Village, Terrace Terunja Sub-district, Mukomuko Regency. This research uses a combination method that combines two methods, the techniques used are interviews, questionnaires, and documentation. The results of the study found that the accountability of the village government in managing APBDes from the planning stage to accountability, has been very bankable and I have never experienced difficulties and been caught in a case. The stages of APBDes management can be said to be very good and accountable in accordance with the rules and refer to the draft APBDes program that has been prepared. Furthermore, this draft program is the basis for the preparation of village regulations regarding the APBDes. The stages of APBDes village financial management are: 1) Planning, 2) Implementation, 3) Administration, 4) Reporting, 5) Accountability. The village government fully refers to the technical guidelines from the Regent and Permendagri No. 20/2018. Keywords: Accountability, APBDes Management, Permendagri No. 20/2018.
Analisis Penyajian Laporan Keuangan Meubel Dua Saudara Kota Bengkulu Penti Safitri; Herlin Herlin; Yudi Irawan Abi
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 1 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i1.653

Abstract

ABSTACT Meubel Dua Saudara is an MSME that has not managed financial reports based on the Financial Accounting Standards for Micro, Small and Medium Enterprises. The documents prepared by Meubel Dua Saudara, Bengkulu City are made based on production process transactions. the records made include details of sales transactions, raw material inventories, equipment purchases and overall operational costs. in this case the owner does not make a complete and structured financial report post. Business Furniture of Meubel Dua Saudara, Bengkulu City produces goods when orders are requested by consumers. for employee wages issued when consumer orders have been carried out.The purpose of this study was to determine whether the presentation of the financial statements of Meubel Dua Saudara, Bengkulu City was in accordance or not in accordance with SAK EMKM 2018 with fair presentation This study uses a comparative descriptive method. data sources were obtained using primary data and secondary data. Notes The report presented by Meubel Dua Saudara, Bengkulu City is declared not in accordance with the comparison of the Financial Statements of Meubel Dua Saudara, Bengkulu City with the Financial Statements based on SAK EMEKM 2018, because it does not classify costs, revenues and all tax expenses into the form of financial statements according to the components of the Balance Sheet, Profit and Loss and notes to financial statements.
Penerapan PSAK No. 46 pada PT. Telkom Indonesia (Persero) Tbk. Detti Meilandri
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 1 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i1.778

Abstract

This study aims to analyze the implementation of the Pernyataan Standar Akuntansi Keuangan (PSAK) No. 46 on Income Taxes in the financial statements of PT. Telkom Indonesia (Persero) Tbk. for the 2022-2023 period. PSAK No. 46 regulates the treatment of income taxes resulting from temporary differences between accounting and tax bases, which impact the recognition of deferred tax assets and deferred tax liabilities in the company's financial statements. Using a descriptive exploratory non-statistical method, this study evaluates the extent to which PT. Telkom Indonesia applies this standard in managing its tax obligations and disclosing relevant information in its financial statements. The study results indicate that PT. Telkom Indonesia has implemented PSAK No. 46 effectively, with temporary and permanent differences recorded in accordance with standard provisions. The fiscal adjustments made reflect the reconciliation between commercial and fiscal financial statements, which affect the company's current and deferred taxes. Furthermore, the statement of financial position and income statement have separately presented deferred tax accounts, enhancing transparency and compliance with applicable accounting standards. This study confirms that the application of PSAK No. 46 by PT. Telkom Indonesia supports the preparation of more accurate and credible financial statements that comply with prevailing tax regulations in Indonesia. These findings provide insights for other companies in managing income taxes and aligning their financial statements with evolving accounting standards.
Analisis Penggunaan Teknologi Sistem Informasi Akuntansi (SIA) terhadap Pengendalian Internal Natasya Saffa Adesti; Suci Alya Rahmadhani; Adi S Kurniawan; Masayu Vrisaliani; Raja Fitriana; Mutia Putri Dewi Apriyanti
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 1 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i1.820

Abstract

The rapid advancement of information technology has significantly influenced Accounting Information Systems (AIS) playing a crucial role in enhancing the effectiveness and efficiency of internal control within organizations. This study aims to analyze the impact of technology utilization in AIS on internal control. The Research employs a Systematic Literature Review (SLR) method, examining relevant literature on accounting information systems, information technology, and internal control mechanisms. The findings indicate that integrating technology into AIS improve accurancy and timeliness of financial recording and reporting, therby strengthening internal control effectiveness. However chaklengs persist in AIS implementation, including limited user understanding, a shortage of skilled human resources, and insufficient training. These factors can hinder the optimal use of AIS and reduce its impact on internal control. To address these challengs, organization must enhance internal control policies, integrate information technology more effectively, and provide continuous training for employes. These meansure will enable organization to maximize the benefits of AIS in improving financial data accurancy, decision making processes, and overall corporate governance. This study highlights the importance of proper technology adoption and user competency in leveraging AIS for internal control enhancement

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