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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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Penilaian Tingkat Kesehatan PT Kawasan Industri Wijayakusuma Semarang Tahun 2019-2023 Fitriana Ade Suci Rahayu
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.v11i1.835

Abstract

The purpose of this research is to assess the health level of PT Kawasan Industri Wijayakusuma Semarang from 2019 to 2023, to examine the development of the company's health level before and after the holding, and to identify the strategies implemented to improve the health level of PT Kawasan Industri Wijayakusuma Semarang from 2019 to 2023. This study is categorized as both quantitative and qualitative research. The research sample consists of the financial reports of PT Kawasan Industri Wijayakusuma from 2019 to 2023, and the analytical method used is based on Kepmen 100 of 2002, particularly its financial aspects, and triangulation of data. The results show that in 2019, 2021, 2022, and 2023, the company's health level was categorized as Healthy, while in 2020, it decreased to Fairly Healthy. The effect of the holding on the company's health level can be seen from the stability in its health level after the holding and the increased revenue post-holding. Strategies implemented by PT Kawasan Industri Wijayakusuma to maintain the company's health level include improving infrastructure, monitoring and evaluation, investing in human resources (HR) development, participating in investment forums, and executing Corporate Social and Environmental Responsibility (TJSL) programs.
Peluang Dan Tantangan UMKM Dalam Pemanfaatan QRIS Gusman Gusman; Arianto Saputra Daeli; 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.v11i1.836

Abstract

The development of digital technology, especially in the financial sector, has brought significant changes to the way transactions are carried out, especially in the Micro, Small and Medium Enterprises (MSME) sector in Indonesia. QRIS (Quick Response Code Indonesian Standard) is here as a solution to facilitate non-cash payments, which were previously limited for many MSME players. This research aims to explore the opportunities and challenges faced by MSMEs in implementing QRIS as a digital payment method. The research method used is a qualitative approach with literature study, utilizing data from journals and scientific articles related to financial technology and digitalization of MSMEs. The research results show that QRIS provides a great opportunity for MSMEs to increase financial inclusion, expand markets and increase operational efficiency. However, the challenges faced by MSMEs in adopting QRIS include a lack of technological understanding, limited internet infrastructure, high technology integration costs, and digital transaction security issues. This research also provides several suggestions for optimizing the use of QRIS, including through educational campaigns, collaboration with digital platforms, increasing transaction security, access to financing, as well as regular monitoring and evaluation. With these steps, QRIS is expected to accelerate digital transformation in the MSME sector and encourage more inclusive digital economic growth in Indonesia.
Pengelolaan Akuntansi Keuangan Pada Tatanan Kehidupan Generasi Z Di SMK Kabupaten Tegal Muhammad Prans Panca Renta; Siska Aprilia; Paddery Paddery; Meriana Meriana
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.v11i1.837

Abstract

Berdasarkan Survei Nasional Literasi dan Inklusi Keuangan (SNLIK) tahun 2024, pengelolaan keuangan pada generasi Z lebih rendah di bandingkan generasi milenial. Hal ini dikarenakan tingkat pemahaman generasi Z terhadap literasi keuangan sangat minim. Tujuan penelitian ini, antara lain : (1) memperoleh pemahaman tentang faktor – faktor yang mempengaruhi pengelolaan akuntansi keuangan pada tatanan kehidupan generasi Z , (2) mengetahui cara memperbaiki pengelolaan keuangan pada genenerasi Z , dan (3) mengetahui dampak setelah dilakukan pengelolaan akuntansi keuangan yang baik pada tatanan kehidupan generasi Z.Penelitian ini menggunakan metode deskriptif kualitatif yang mana data penelitian ini di ambil dari survei BPS Kabupaten Tegal terhadap generasi Z di SMK.
Strategi Efektif Pengendalian Internal dalam Keamanan Sistem Informasi Akuntansi untuk Perlindungan Data Keuangan Andini Kartika Dewi; Berliana Kristiananova Sibarani; Edi Saputra; Norazlina Norazlina; Sri Susanti; Yunda Syafira; Yarzan munakalla
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.v11i1.838

Abstract

Accounting Information Systems (AIS) play a crucial role in managing an organization's financial data. However, challenges such as hacking threats, unauthorized access, and human errors can jeopardize the security and integrity of financial data. Therefore, effective internal control is required to ensure the reliability of financial information. This study aims to analyze effective internal control strategies to enhance AIS security and protect financial data from both external and internal threats. This research employs a qualitative descriptive approach through a literature review of various scientific journals, books, and official publications. The content analysis technique is used to identify patterns and strategies in AIS internal control. The findings indicate that effective internal control strategies include employee training, data encryption, two-factor authentication, periodic system monitoring, and proper system integration. Additionally, routine audits and a culture of compliance within the organization contribute to enhancing financial data security. Strong internal control in AIS can improve the security and reliability of financial information. The implementation of security technologies and employee awareness of data protection are key factors in preventing information breaches. Companies should continuously update internal control policies, enhance technological infrastructure, and conduct regular employee training to improve the effectiveness of accounting information systems in addressing evolving security challenges.
Tinjauan Literatur Perhitungan Laju Erosi Untuk Mengukur Nilai Ekonomi Ekologi Menggunakan Metode Usle Dian Mardiati Sari; Desi Ade Trya; Lutfia Nursetya Fuadina
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.v11i1.839

Abstract

Metode USLE (Universal Soil Loss Equation) adalah pendekatan yang sering digunakan untuk menghitung laju erosi tanah. Dalam konteks pengukuran nilai ekonomi ekologi, metode ini membantu mengidentifikasi dampak erosi terhadap produktivitas lahan dan ekosistem. Beberapa penelitian telah menunjukkan bahwa erosi tanah dapat menyebabkan hilangnya unsur hara penting, yang pada akhirnya memengaruhi nilai ekonomi lahan. Penerapan metode USLE memberikan banyak manfaat, terutama dalam konteks pengelolaan sumber daya alam dan konservasi tanah. Metode USLE menjadi alat yang penting bagi para ahli lingkungan, perencana tata ruang, dan pembuat kebijakan untuk memastikan pengelolaan sumber daya alam yang berkelanjutan.
Analisis Sistem Pengendalian Internal Atas Persediaan Barang Dagang Di UMKM Kepripunyecerite Angela Wulandari; Dyandra Sastra Wardani; Felita Jekri; Isrania Isrania; Meilin Meilin; Natalie Ernantonio
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.v11i1.840

Abstract

— MSMEs are small, micro and medium enterprises. The internal control system for inventory of goods in MSMEs is very important to ensure the availability of goods and meet consumer needs as a form of good service and maintaining the image of the MSMEs they own. Kepripunyecerite UMKM is a business that sells clothes as souvenirs that depict the identity of the Riau Islands Province. This business is located at Raja Haji Fisabilillah Airport on the second floor, precisely before the aircraft passenger departure gate, Penyengar Island, SRI Bintan Pura International Harbor, Dekranasda, Bintan Island. This business has been underway for two years. The problem of this research is what the internal control system is for the inventory of Kepripunyecerite MSME goods. The aim of this research is to determine the internal control system for the inventory of Kepripunyecerite MSME goods. The method used in this research is analysis based on information about social phenomena. Data Collection Techniques The data collection technique for this research is using library study techniques. Data Analysis Techniques The data analysis techniques for this research are: 1. Looking for phenomena 2. Looking for references. 3. Analyze the data. 4. Make conclusions. Based on the research conducted, results were found: 1. Kperipunyecerite MSMEs have an internal control system over inventory. 2. The Kepripunyecerite MSME internal control system brings benefits to MSME owners. 3. There are problems or shortages in inventory, namely capital and inventory.
Pengambilan Keputusan Kredit: Pengaruh Literasi Keuangan, Suku Bunga, dan Inklusi Keuangan Denny Hambali; Reza Muhammad Rizqi
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.v11i1.841

Abstract

This study aims to analyze the effect of financial literacy, interest rates, and financial inclusion on credit decision making at PT Busan Auto Finance in Sumbawa. In the face of increasing credit needs in the motor vehicle financing sector, it is important to understand the factors that influence consumer decisions. This study uses a quantitative approach with the Structural Equation Modeling (SEM) method based on Partial Least Squares (PLS), involving 100 respondents who have taken credit in the past year. The results showed that financial literacy has a positive and significant effect on credit decision making. This means that the higher consumers' understanding of financial aspects, the wiser they are in making credit decisions. In contrast, interest rates have a negative and significant effect, which means that the higher the interest rate, the lower the public's interest in taking credit due to the high financial burden. Meanwhile, financial inclusion shows a positive and significant effect, indicating that wider access to formal financial services encourages increased credit taking. The R-square value of 0.728 indicates that the three variables are able to explain 72.8% of the variability in credit decision making. In addition, the Goodness of Fit (GoF) test yielded a value of 0.6247, indicating that the model has a good fit. The implications of the results emphasize the importance of improving financial literacy, managing competitive interest rates, and expanding access to formal financial services. The findings are expected to assist PT Busan Auto Finance in formulating more effective credit strategies and supporting the economic growth of the Sumbawa community.
Determinan Tax Avoidance Pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia Heni Andani; Triyani Budyastuti
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.v11i1.842

Abstract

In Indonesia, tax avoidance still remains an issue. This research tends to analyze how sales growth, Firm size, and related party transactions affect tax avoidance. The focus of this study is mining companies on the Indonesia Stock Exchange (BEI). Purposive sampling was employed in this research, and 20 companies were observed from 2019 to 2023 using specified criteria. With the aid of Statistical Product and Service Solutions (SPSS) software version 25, the data analysis methods employed in this study include multiple regression testing, hypothesis testing, descriptive statistical testing, and traditional assumption testing.This research discovered that sales growth and firm size have a positive effect on tax avoidance. And the Related Party Transaction has no effect on tax avoidance.
Dampak Pemasaran Digital, Brand image dan Kualitas Produk Terhadap Keputusan Pembelian Produk Skincare melalui E-Commerce Hanifa Sri Nuryani
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.v11i1.843

Abstract

Penelitian ini bertujuan untuk menganalisis dampak pemasaran digital, citra merek, dan kualitas produk terhadap keputusan pembelian produk skincare di e-commerce, khususnya di Kabupaten Sumbawa. Dalam beberapa tahun terakhir, kebutuhan akan produk skincare di Indonesia meningkat pesat, didorong oleh kesadaran masyarakat akan pentingnya perawatan kulit dan pengaruh media sosial. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan asosiatif, melibatkan 100 responden yang pernah melakukan pembelian produk skincare secara online. Hasil analisis menggunakan SEM-PLS menunjukkan bahwa pemasaran digital memiliki pengaruh positif dan signifikan terhadap keputusan pembelian, di mana strategi seperti promosi melalui media sosial dan penawaran diskon terbukti efektif. Selain itu, citra merek yang kuat juga berkontribusi pada keputusan pembelian, dengan konsumen cenderung memilih merek yang mereka percayai. Kualitas produk, yang mencakup efektivitas dan keamanan, menjadi faktor kunci lain yang memengaruhi keputusan konsumen. Temuan ini menunjukkan bahwa pelaku usaha di Sumbawa perlu mengoptimalkan strategi pemasaran digital, membangun citra merek yang positif, dan memastikan kualitas produk untuk meningkatkan daya saing di pasar e-commerce. Penelitian ini memberikan wawasan bagi pelaku bisnis dan konsumen untuk lebih memahami dinamika pasar skincare yang terus berkembang di era digital.
Pengaruh Struktur Modal, Pertumbuhan Laba Dan Konservatisme Akuntansi Terhadap Kualitas Laba Isra Wati Harahap; 2Khoirunnisa Azzahra
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.v11i1.844

Abstract

This study aims to determine and test the effect of capital structure, profit growth, accounting conservatism on profit quality. The dependent variable in this study is profit quality, while capital structure, profit growth, accounting conservatism are independent variables. The population in this study is the Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The sample used was a purposive sampling technique by setting certain criteria and obtained 34 companies that met the criteria. The analysis model used in this study is panel data regression analysis. Based on the results of the data analysis that has been carried out, it shows that the capital structure of profit growth has an effect on profit quality. While accounting conservatism has no effect on profit quality.

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