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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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Pemanfaatan Media Sosial Tiktok Untuk Pemasaran Bisnis Digital Sebagai Media Promosi Adi S Kurniawan; Raja Fitriana; Masayu Vrisaliani; Natasya Saffa Adesti; Suci Alya Rahmadhani
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.v11i1.845

Abstract

Utilizing TikTok social media as a promotional medium in digital business marketing has become a significant innovative strategy in the digital era. This research aims to analyze the effectiveness of TikTok in creasing brand awareness, audience interaction, and sales conventions, by comparing local (Indonesian) and global approaches. The research method uses qualitative analysis through literature sources in two geographical contexts. The research results show that TikTok is able to massively increase the visibility of digital businesses through creative content, collaboration with influencers, and the use of paid advertising features such as hashtag challenges include rapidly changing algorithm dynamics and intense content competition. This research concludes that the success of Tiktok marketing strategies depends on cultural adaptation, content creativity, and the use of analytical data for campaign optimization. This research provides practical implications for digital business actors to maximize TikTok’s potential as an effective and affordable promotional media.
Analisis Pertumbuhan Platform Bisnis Digital di Indonesia Isrania; Meilin Meilin; Natalie Emantonio; Rani Sofia Magdalena; Angela Wulandari
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.v11i1.846

Abstract

This study aims to analyze the growth of digital business platforms in Indonesia, the factors influencing their growth, and their impact on the economy and society. The research employs a qualitative method with a literature review approach. Data were collected from various secondary sources, including scientific journals, official reports, and government policy documents. The findings indicate that the growth of digital business platforms in Indonesia is driven by several key factors, such as massive internet penetration, changes in consumer behavior, technological innovation, aggressive marketing strategies, government policy support, and extensive geographical reach. The positive impacts of this growth include increased market access for MSMEs, the creation of new job opportunities, and enhanced economic efficiency. However, challenges such as the digital divide, data security concerns, and disruptions to traditional businesses remain. This study provides recommendations for the government and business actors to address these challenges and maximize the potential of digital economic growth in Indonesia.
Pemahaman dan Kepedulian Pelaku UMKM (Cucian Mobil) Dalam Implementasi Green Accounting Di Kota Pekanbaru Ade Nila Oktafani; Siti Rodiah; Zul Azmi
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.v11i1.847

Abstract

This research aims to understand the comprehension and concern of Micro, Small, and Medium Enterprises (MSMEs) involved in car washing regarding the implementation of green accounting at Agatha Carwash in Pekanbaru. This study is designed as descriptive research with a qualitative approach to analyze and describe the comprehension and concern of MSMEs (Car Washes) in the implementation of green accounting in Pekanbaru City. Data collection techniques in this research use observation, interview, and documentation methods. The results of interviews and observations at Agatha Carwash, MK Carwash, and Golden Carwash in Pekanbaru show that they have an understanding and concern for green accounting. This understanding is evidenced by the business owners' knowledge of business costs, their understanding of business costs and the environment, as well as social responsibility to differentiate business costs from personal costs. This level of understanding and concern alone helps maintain the cleanliness of the surrounding environment. Although MSMEs are aware of the importance of maintaining environmental cleanliness, there is still a need to improve their understanding of better green accounting implementation. This is due to limitations in accessing relevant information.
Menganalisis Penggunaan Teknologi AI dalam Personalisasi Pengalaman Customer Yunda Syafira; Andini Kartika Dewi; Berliana Kristiana N.S; Norazlina Norazlina; Nosperiani Halawa; Sri Susanti
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.v11i1.848

Abstract

The development of digital technology, especially Artificial Intelligence (AI), has significantly transformed the business and customer service landscape in the Industry 4.0 era. This study aims to analyze the application of AI technology in customer experience personalization and its impact on customer loyalty and satisfaction. This research employs a qualitative method with a literature review as the primary technique. The data used is secondary, sourced from credible references such as Google Scholar and peer-reviewed journals. The findings show that AI, through machine learning and Natural Language Processing (NLP), enables companies to understand and tailor services to individual customer preferences. Machine learning algorithms allow for the collection and analysis of customer behavior data to provide more accurate and relevant recommendations, increasing sales conversion and customer loyalty. NLP supports more natural customer interactions through chatbots and virtual assistants, enhancing responsiveness and service quality. However, challenges such as data privacy, information security, and algorithmic bias remain key obstacles in AI implementation. To address these issues, companies are advised to comply with data protection regulations such as GDPR and ensure transparency in AI-driven decision-making. In conclusion, the application of AI in customer experience personalization provides a competitive advantage for companies by improving operational efficiency, customer satisfaction, and loyalty, but it must be balanced with strict privacy and security policies.
Pengaruh Asimetri Informasi, Insentif Pajak, Risiko Litigasi, Ukuran Perusahaan Dan Financial Distress Terhadap Prudence Akuntansi (Studi Pada Perusahaan Sektor Property and Real Estate Yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023) Randy Hardian; Gustati Gustati; Armel Yentifa
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.v11i1.849

Abstract

This study aims to examine the influence of information asymmetry, tax incentives, litigation risk, company size, and financial distress on accounting prudence. This research employs a quantitative approach. The sample was obtained using purposive sampling, selecting samples based on predetermined criteria. The purposive sampling resulted in 130 observation data from property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The analytical method used is multiple linear regression with SPSS version 25. The results of this study indicate that, partially, information asymmetry, tax incentives, litigation risk, company size, and financial distress have an effect on accounting prudence. Simultaneously, information asymmetry, tax incentives, litigation risk, company size, and financial distress affect accounting prudence.
Pengaruh Ukuran Perusahaan, Fee Audit dan Audit Tenure Terhadap Pemilihan Tipe KAP Pada Perusahan Sektor Keuangan yang Terdaftar Di BEI Periode Tahun 2021-2023 Habibah Sapitri; Fera Sriyunianti; Rangga Putra Ananto
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.v11i1.852

Abstract

This study aims to examine the effect of company size, audit fees, and audit tenure on the selection of KAP types. The data used in this study are secondary data obtained from the company's annual financial reports. This study focuses on companies engaged in the financial sector listed on the Indonesia Stock Exchange for the period 2021 to 2023. The sampling technique uses the purposive sampling method, where sampling uses several specific criteria. From the results of purposive sampling, 140 observation data were obtained from financial companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 - 2023. The analysis method used is logistic regression analysis using SPSS version 25. The results of the study indicate that company size has an influence on the selection of KAP types, audit fees have an influence on the selection of KAP types, and audit tenure has an influence on the selection of KAP types.
Pengaruh Capital Intensity dan Inventory Intensity terhadap Tax Avoidance (Studi Empiris pada Perusahaan Sektor Industri yang terdaftar di BEI Periode 2018-2022) Rezi Putri Wardani; Nidia Anggreni Das; Juita Sukraini
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.v11i1.853

Abstract

This type of research is quantitative and associative research with cause and effect relationships at the level of explanation. The unit of analysis for this research is manufacturing companies listed on the Stock Exchange from 2018 to 2022. The population of this research aws 59 companies, the sample size was 12 companies, and the sample size was 60 companies. The result of this study show that capital intensity has no effect on tax avoidance, inventory intensity have no effect tax avoidance. The finding of this research provide understanding to business managers that investors and potential inventors have a valid reference in making investment decisions, especially with increasing capital and inventory intensity, especially in corporate tax avoidance.
Pengaruh Likuiditas, Solvabilitas, Manajemen Aset, Ukuran Perusahaan dan Komite Audit terhadap Kinerja Keuangan Perusahaan Andi Faridl Haykal Artsam; Dista Amalia Arifah
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.v11i1.855

Abstract

Financial performance refers to the company's ability as shown in the financial statements used by stakeholders to make decisions. This study aims to examine the influence of liquidity, solvency, asset management, company size, and audit committee on financial performance in manufacturing companies in Indonesia. The population in this study consists of companies in the Chemical Industry, Consumer Goods Industry, and Miscellaneous Industry sectors that have been listed on the Indonesia Stock Exchange during the period 2018-2022. The sampling technique used was purposive sampling, and 340 samples were obtained. The analysis method used to test the hypothesis is multiple linear regression analysis. The results of this study indicate that the variables of liquidity, solvency, and audit committee have a negative and significant impact on financial performance, while the variables of asset management and company size have a positive and significant impact on financial performance in manufacturing companies in Indonesia.
Pengaruh Pengetahuan Investasi, Kemampuan Finansial dan Teknologi Media Sosial terhadap Minat Investasi Mahasiswa (Studi pada Mahasiswa Akuntansi di Sumatera Barat) Della Tamara Putriani; Afridian Wirahadi Ahmad; Irda Rosita
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.v11i1.856

Abstract

This study aims to examine the effect of investment knowledge, financial ability and social media technology on investment interest (Study on Accounting Students in Sumatera Barat). This research uses a quantitative approach. The population in this study were students majoring in accounting in Sumatera Barat. The sample was obtained using purposive sampling, selecting samples based on predetermined criteria. Data collection in this research used a questionnaire. The analitycal method used is multiple linear regression with SPSS version 27. The results of this studyindicate that, partially, investment knowledge, financial ability and social media technoloyg have an effect on investment interest. Simultaneously, investment knowledge, financial ability and social media technology affect investment interest.
Evaluasi Pengelolaan Aset Tetap pada Kantor Kesyahbandaran dan Otoritas Pelabuhan (KSOP) Kelas I Dumai Twenty Mariza Syafitri; Akhmad Hasid Siregar
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.v11i1.857

Abstract

Fixed asset administration is an important part of an organization's financial management. The Ministry of Transportation as the parent organization of the Dumai Harbormaster and Port Authority Office (KSOP) has issued regulation No. 70 of 2018 concerning procedures for administering state-owned goods within the Ministry of Transportation. This research aims to analyze the percentage level of conformity between the administration of fixed assets of the Dumai KSOP Office with Minister of Transportation Regulation No. 70 of 2018. The sample for this research is 75 item of fixed assets with a acquisition price of >50 million which are on the List of Goods until 2023. This research uses a study approach cases with purposive sampling research subjects. Data collection was carried out by interviews, observation and documentation. The research results show that the Dumai KSOP Office is in the appropriate category for implementing Minister of Transportation Regulation No. 70 of 2018 with a score of 73%. Evaluation of fixed asset administration procedures showed the following results: 72% for fixed asset bookkeeping activities, 67% for fixed asset inventory activities, 81% for fixed asset reporting activities, and 74% for completeness of filling in goods identity cards (KIB). These findings indicate that there are areas that require improvement, but overall, the Dumai KSOP Office has complied with the regulations set out in Minister of Transportation Regulation No. 70 of 2018.

Page 35 of 37 | Total Record : 369

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