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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 369 Documents
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Pengaruh Good Corporate Governance dan Corporate Social Responsibility terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening Tika Oktarina; Maya Novianti; Lizvan M Sitorus; Sucipto Febrianto
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.v11i1.821

Abstract

This study aims to examine the effect of Good Corporate Governance and Corporate Social Responsibility on Company Value with Financial Performance as an intervening variable. This study used 17 mining companies listed on the Indonesia Stock Exchange, selected using the purposive sampling method from the period 2019 to 2023. The statistical method used to test the hypothesis is SEM-PLS (Structural Equation Model - Partial Least Square). The results of this study prove that: 1) Good Corporate Governance has a significant negative effect on Financial Performance and Company Value, 2) Corporate Social Responsibility has a significant positive effect on Financial Performance and Company Value, 3) Financial Performance has a significant positive effect on Company Value, and is able to mediate the effect of Good Corporate Governance and Corporate Social Responsibility on Company Value. The implications are, 1) Good Corporate Governance must be maintained properly so that supervision and control of company activities are maximized so that Financial Performance can be maximized and then have an impact on a positive market response, 2) Corporate Social Responsibility is still carried out to attract investor trust so that they continue to provide a good response so that the company's value increases.
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Solok Witra Maison; Rita Dwi Putri; Abdul Azis
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.v11i1.822

Abstract

The aim of this research is to determine the effect of administrative sanctions, tax socialization, and service quality on motor vehicle taxpayer compliance. This type of research is quantitative research to determine the influence of Tax Knowledge (X1), Taxpayer Awareness (X2), Service Quality (X3), and Tax Sanctions (X4) on Motor Vehicle Taxpayer Compliance (Y). The population in this study were taxpayers registered at the Solok City SAMSAT Office in 2020-2023 and the sample in this study used the Slovin formula, namely 100 motor vehicle taxpayers. The test results show that Tax Knowledge influences Motor Vehicle Taxpayer Compliance because it has a calculated t value of 2.126 > t table 1.985 with a significance of 0.036 < 0.05, Taxpayer Awareness influences Motor Vehicle Taxpayer Compliance because the calculated t value is 2.160 > t table 1.985 with a significance of 0.033 < 0.05, quality Tax Services have no effect on Motor Vehicle Taxpayer Compliance because the t value is 1.462 < t table 1.985 with a significance of 0.147 > 0.05, and Tax Sanctions have no effect on Motor Vehicle Taxpayer Compliance because the t value is 1.879 < t table 1.985 with a significance of 0.063 > 0.05.
Penerapan Teknologi Berbasis Sistem Informasi Terhadap Penggunaan Transaksi Pembayaran QRIS Dalam Meningkatkan Efisiensi Operasional Shella Shella; Elisa Elisa; Epehulisa Br Ginting; Everlin Everlin; Nosperiani Halawa; Shelia Shelia; Zona Kharisma Sinta
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.v11i1.823

Abstract

This study aims to analyze the opportunities and challenges in implementing QRIS as a digital payment method for MSMEs in Tepi Laut Tanjungpinang. With the increasing trend of cashless transactions, this research explores the benefits, obstacles, and optimization strategies for QRIS adoption among small and medium enterprises. The research method used is a qualitative approach through direct observation and interviews with several MSMEs that have adopted QRIS, such as Pisang Kembung Viral, Es Jeruk Kiamboy, MK Dimsum, Teh Tarik Malaysia Brother, and Corndog Tarik Lumer. The phenomenon underlying this research is the rising adoption of digital payments among MSMEs, which still faces various challenges, such as customer preference for cash and technical transaction issues. The findings indicate that QRIS offers multiple benefits for MSMEs, particularly in enhancing operational efficiency, speeding up transactions, and facilitating financial record-keeping. However, challenges persist, including technical constraints and administrative fees that may reduce business profits. The conclusion of this study highlights the importance of customer education, selecting QRIS service providers with lower administrative costs, and improving infrastructure to ensure smooth digital transactions. As recommendations, MSMEs are encouraged to actively promote QRIS usage among customers, collaborate with digital financial service providers, and leverage social media to expand cashless transactions.
Dampak Artificial Financial Intelligence dalam Fintech Payments Terhadap Kinerja Keuangan Perbankan Indonesia: A Sytematic Literatur Review Zulmedia
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.v11i1.824

Abstract

The development of artificial intelligence (AI) in fintech payments has significantly changed the financial landscape, presenting new opportunities and challenges for the banking industry. The purpose of this study is to analyze the impact of Fintech on the financial performance of banks listed on the IDX in Indonesia. The research method used is systematic literature review (SLR). SLR: This method is used to examine research published in journals within a particular field of research. It involves assessing the results of reviews conducted on a particular topic. In its study, SLR concluded that fintech adoption can have a positive impact on sustainable financial performance. One of these is the utilization of digital databases, internet banking (e-banking), mobile banking (m-banking) and digital ATMs. Accounts, etc.
Peran Dan Praktik Artifical Intelligence Dalam Efisien Promosi Rezario Febrianta Chandra; Ade Nur Saleha; Ahwe Eliza Nanda; Epehulisa Br Ginting; Maria Meisien; Mutia Dwi Ananda; Nur Aini
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.v11i1.825

Abstract

Artificial Intelligence (AI) has become a crucial technology in enhancing promotional efficiency in marketing. This study aims to analyze the role and practices of AI in promotional strategies using a qualitative method with a literature review approach. This method was chosen to examine various academic sources, journals, and previous research to gain a deeper understanding of AI implementation in marketing strategies. The findings indicate that AI plays a role in automating marketing, analyzing customer behavior, and improving audience targeting accuracy. Various AI practices in promotions include the use of machine learning algorithms, AI-powered chatbots, and big data analytics, enabling businesses to provide more personalized customer experiences and increase sales conversion. Additionally, AI supports promotional efficiency through more precise market segmentation, content personalization, and predictive analysis, helping companies develop more effective marketing strategies. Despite its numerous benefits, AI implementation also faces challenges such as data privacy issues, ethical concerns, and technological infrastructure limitations in some businesses. Therefore, this study recommends more optimal AI adaptation strategies to ensure its effective utilization in enhancing promotional efficiency and business competitiveness.
Penerapan Analisis SWOT Untuk Meningkatkan Penjualan Pada King Donat Bakery Jalan Wahidin Kota Rembang Sucipto Febrianto; Sellyka Khoyrunnisa; Maya novianti; Tika Oktarina; Lizvan M Sitorus
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.v11i1.826

Abstract

Roti salah satu produk bakery yang populer di golongan masyarakat. Di Indonesia, awalnya yang suka mengkonsumsi roti hanya masyarakat menengah ke atas saja. Seiring perkembangan masa sekarang ini hampir di seluruh golongan masyarakat Indonesia menjadikan roti sebagai menu utama sarapan. Untuk menganalisis laporan keuangan dan faktor-faktor yang mempengaruhi pendapatan King Donat Bakery. Metode yang dimanfaatkan pada penelitian ini menerapkan metode analisis SWOT (Strength, Weakness, Opportunity dan Threats) yaitu metode penelitian yang digunakan untuk menganalisis lingkungan eksternal dan internal pada King Donat Bakery di Rembang. Analisis faktor-faktor internal perusahaan akan mengetahui adanya kekuatan maupun kelemahan dari luar perusahaan, dengan tujuan untuk mengetahui kesempatan bagi perusahaan serta mengetahui pula ancaman atau tekanan dari pihak-pihak yang bersaing dengan perusahaan. Teknik yang dilakukan penulis untuk bertanya langsung kepada pihak pemilik perusahaan serta karyawan yang sudah dipercaya untuk memberikan keterangan. Data tambahan yang mendukung penelitian tersebut, yakni menggunakan pengamatan dari hasil penjualan kasir data setiap hari, serta mengamati langsung di tempat kejadian. Kendala yang dihadapi yaitu munculnya pesaing baru yang menjual produk sama dan juga tarif yang relatif murah dibandingkan King Donat Bakery. Letak toko King Donat Bakery berada di jalan yang tidak cukup luas tepatnya Jl. Dr. Wahidin no.69 sehingga minimnya tempat parkir yang tersedia. Sedangkan strategi pemasaran untuk meningkatkan pendapatan yaitu membuat tart dengan model menarik, membuat donat huruf dan angka serta bentuk lain yang cantik, membuat kardus yang cantik berlogo King Donat Bakery, mempertahankan kualitas bahan roti, serta mempromosikan di berbagai sosial media. Adanya usaha tersebut terbukti dapat meningkatkan pendapatan per hari di toko tersebut sehingga tingkat penjualan toko mengalami kenaikan.
Analisis Kinerja Keuangan PT Adi Sarana Armada Tbk (ASSA) Menggunakan Rasio Likuiditas Maya Novianti; Firmansyah Jaya Pradana; Sucipto Febrianto; Lizvan M Sitorus; Tika Oktarina
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.v11i1.827

Abstract

Penelitian kali ini mengkaji performa keuangan milik PT Adi Sarana Armada Tbk (ASSA) dengan penekanan pada rasio likuiditas selama periode 2021 hingga 2023. Dalam konteks persaingan bisnis yang semakin intens, perusahaan perlu menunjukkan performa keuangan yang kuat dan pengelolaan likuiditas yang efisien. Sebagai entitas yang beroperasi di sektor penyewaan kendaraan dan logistik terintegrasi, PT Adi Sarana Armada Tbk menghadapi tantangan dalam pemenuhan kewajiban jangka pendeknya di tengah perubahan yang laju dalam industri transportasi dan logistik. Metodologi yang diimplementasikan pada penelitian kali ini merupakan pendekatan kuantitatif deskriptif dengan penggunaan bentuk data sekunder berjenis laporan tahunan dan keuangan perusahaan. Analisis difokuskan terhadap tiga komponen utama rasio likuiditas sebagai berikut, yaitu : Current Ratio, Quick Ratio, dan yang terakhir adalah Cash ratio. Data yang didapat berasal dari laporan tahunan dan keuangan milik perusahaan yang telah terpublikasi di Bursa Efek Indonesia (BEI) serta pengambilan laporan lain dari situs resmi perusahaan. Hasil penelitian tersebut secara mendetail menjelaskan bahwa rasio likuiditas PT Adi Sarana Armada Tbk (ASSA) bervariasi antara periode 2021 dan 2023. Current Ratio tercatat 0,9 di tahun 2021, kemudian turun menuju 0,86 pada tahun 2022, dan sedikit naik menjadi 0,88 pada tahun 2023. Quick Ratio juga menunjukkan penurunan dari sebesar 0,87 di tahun 2021 menjadi 0,83 pada tahun 2022, hingga setelahnya naik menjadi 0,84 di tahun 2023. Cash Ratio mengalami kenaikan dari 0,38 pada tahun 2021 menuju 0,52 di tahun 2022, kemudian turun lagi menjadi 0,46 di tahun 2023. Hasil analisis menunjukkan adanya variasi dalam rasio likuiditas selama periode tersebut; current ratio mengalami peningkatan dari 2021 ke 2022 namun menurun pada 2023, sedangkan quick ratio menunjukkan pola yang serupa, mendeskripsikan kecakapan organisasi dalam pemenuhan utang jangka pendeknya tanpa bertumpu pada persediaan yang ada. Cash ratio menunjukkan variasi yang lebih besar, menggambarkan dinamika dalam pengelolaan kas perusahaan. Walaupun terdapat fluktuasi, Perusahaan masih mempunyai tingkat likuiditas dalam batas yang diperlukan untuk memenuhi utang jangka pendeknya.. Namun, ada peluang untuk mengoptimalkan pengelolaan aset lancar guna meningkatkan efisiensi operasional dan memperkuat posisi likuiditas. Penelitian ini memberikan rekomendasi strategis bagi manajemen untuk memperbaiki kinerja likuiditas dan menjaga kesehatan finansial perusahaan secara berkelanjutan, serta menekankan pentingnya pengelolaan likuiditas yang efektif dalam menghadapi tantangan industri yang terus berubah.
Peran Pemerintah dan Manajemen Pemasaran Terhadap Keberlanjutan Usaha Mikro, Kecil dan Menengah UMKM Di Tepi Laut Tanjungpinang Putri Dwi Novrina; Gusman; Ahwe Eliza Nanda; Arianto Saputra Daeli; Handoko Handoko; Hendi Gunawan; Jeksen Jeksen; Michael Fernando
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.v11i1.830

Abstract

Seaside MSMEs in Tanjungpinang Kota District are more than just a place to shop. There, visitors can enjoy various amusement rides and musical performances that attract the attention of local people and tourists. The development of MSMEs cannot be separated from the support of the government, and the sustainability of MSMEs must be realized in order to increase state income, but for the sustainability of MSMEs it must also be supported by MSME actors in how they must maintain their business so that liquidation does not occur. This research uses descriptive qualitative methods by clarifying roles and others to obtain interview results by the sea. The government is tasked with establishing clear policies, MSMEs that open on the Tanjung Pinang waterfront must apply for permits, obtain stalls for free, and utilize existing facilities in the form of electricity, lighting and cleaning facilities. Electricity use for MSMEs depends on how many lamps are used, owners of electric cars which are usually rented to customers have experienced a separate increase in electricity rates. The use of electricity in MSMEs depends on how much electricity they use, one of which is the usual electric car business. Marketing management is still in line with what has been stated by Barnlund Johannessen, namely interpersonal communication, the reputation of MSME actors is an attraction because the food that MSME actors sell is of high quality, the length of time the activity lasts.
Proyeksi Harga Saham Perbankan BUMN Dengan Metode Trend Analysis Fatiya Maliha; Diah Anggeraini Hasri
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.v11i1.833

Abstract

The capital market plays a crucial role in economic growth by serving as a platform for long-term financial instruments, including stocks, bonds, and mutual funds. Stock price movements are influenced by various factors, both internal and external, making accurate forecasting essential for investors to minimize risks and optimize returns. This study aims to forecast the stock prices of state-owned banks (BUMN) in Indonesia using the Trend Analysis method, specifically employing linear, quadratic, exponential growth, and S-curve models. The research utilizes historical closing price data from September 2024 to January 2025, covering four major state-owned banks: Bank Rakyat Indonesia (BBRI), Bank Mandiri (BMRI), Bank Negara Indonesia (BBNI), and Bank Tabungan Negara (BBTN). The analysis is conducted using Minitab software, and the best forecasting model is determined based on the lowest values of Mean Absolute Percentage Error (MAPE), Mean Absolute Deviation (MAD), and Mean Squared Deviation (MSD). The results indicate that the quadratic model provides the most accurate forecasts for all four banks, capturing non-linear trends in stock price movements. The findings reveal a consistent downward trend in stock prices across all BUMN banks, highlighting potential market pressures and economic conditions that may affect future performance. This suggests that investors should approach short- to medium-term investments with caution. Additionally, while trend analysis offers valuable insights into historical patterns, integrating fundamental and technical analysis is recommended to enhance investment decision-making.
Analisis Peran Platform Digital Dalam Meningkatkan Strategi Pemasaran Dan Penjualan UMKM Di Tepi Laut Tanjungpinang Shella Shella; Elisa; Everlin Everlin; Shelia Shelia; Zona Kharisma Sinta
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.v11i1.834

Abstract

— This study aims to analyze the role of digital platforms in enhancing marketing strategies and sales of MSMEs in Tepi Laut Tanjungpinang. The research employs a qualitative method with a direct interview approach. The study focuses on five MSMEs: Pisang Kembung Viral, Corndog Tarik Lumer, MK Dimsum, Teh Tarik Malaysia Brother, and Es Jeruk Kiamboy. Interviews were conducted on March 2, 2025, to gather insights into digital marketing strategies and the adoption of digital payment systems, particularly QRIS. The findings indicate that most MSMEs have utilized social media platforms like Instagram, but their usage remains limited. Some MSMEs have adopted QRIS, yet its effectiveness varies depending on customer habits in conducting cashless transactions. The study concludes that digital platforms hold significant potential for improving marketing and sales performance among MSMEs. However, more optimal strategies are needed to maximize their utilization. MSMEs should actively manage social media, enhance customer awareness of digital payments, and collaborate with online food delivery platforms to expand market reach.

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