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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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Pengelolaan Usaha Mikro Kecil dan Menengah (UMKM) Tenun Sarung Sambu’ Khas Kabupaten Mamasa Intan Timur; Levina Levina
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.v11i1.858

Abstract

This study aims to determine the factors that influence the management of Micro, Small and Medium Enterprises of Sambu Sarong Weaving in Mamasa Regency. This study uses a qualitative descriptive method. The informants in this study were one of the MSME entrepreneurs of Sambu Sarong Weaving and members of MSMEs in Mamasa Regency. The data for this study were collected by directly interviewing the research informants. The analysis used in this study is a qualitative descriptive analysis. The results of this study indicate that the factors that support the management of MSMEs of Mamasa Sambu Sarong Weaving are the financial recording process, product promotion and the process of making sambu sarong weaving.
Analisis Pengaruh Pengetahuan dan Promosi terhadap Minat Menabung Masyarakat Muaro Sebo Ilir di Bank Syariah Indonesia Cabang Muaro Bulian Dini Haryati
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.v11i1.859

Abstract

This study aims to analyze the influence of knowledge and promotion on interest in saving at Bank Syariah Indonesia (BSI) Muara Bulian Branch in the Maro Sebo Ilir community. Interest in saving at Islamic banks is influenced by various factors, including the level of public understanding of the Islamic banking system and the effectiveness of promotional strategies carried out by banks. This study uses a quantitative approach with a survey method, where data is collected through a questionnaire distributed to the people of Maro Sebo Ilir. The data analysis technique used is multiple regression analysis to determine the relationship and influence between independent variables, namely knowledge and promotion, on dependent variables, namely saving interest. The results of the study show that both knowledge and promotion have a positive and significant effect on the interest in saving at BSI Muara Bulian Branch. The higher the level of public knowledge about Islamic banking, the greater their interest in saving. Similarly, an effective promotional strategy can increase public awareness and interest in sharia savings products. Thus, BSI needs to increase education about Islamic banking and optimize promotional strategies to attract more customers. This research is expected to be a reference for Islamic banks in designing more appropriate policies to increase the number of customers.
Determinan Kualitas Audit: Peran Kompetensi Auditor, Teknik Audit Berbantuan Komputer, dan Tekanan Anggaran Waktu R. Bisma Aliansyah Putra; Nurul Mustafida
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.v11i1.865

Abstract

This study analyzes the influence of auditor competence, computer-assisted audit techniques (CAATs) and time budget pressure on audit quality at Public Accounting Firms in Surabaya. It aims to identify the factors affecting audit quality using a quantitative approach with the Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis method. Primary data were collected through offline-distributed questionnaires targeting auditors working at Public Accounting Firms in Surabaya resulting in 72 valid responses out of 119 collected. The findings indicate that auditor competence does not significantly affect audit quality likely due to variations in education levels and work experience among auditors. In contrast the use of CAATs positively impacts audit quality by enhancing the efficiency and accuracy of audit analysis. Meanwhile time budget pressure does not exhibit a significant effect on audit quality possibly due to the auditor's position
Pengaruh Good Corporate Governance Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Pada Perusahaan Sektor Property And Real Estate Yang Terdaftar Di Bursa Efek Indonesia Michellia Aryanti; Ida Adhani; Rida Justin
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.v11i1.866

Abstract

— Research objectives: to determine the effect of corporate governance carried out by the Board of Directors, Board of Commissioners, Audit Committee, Managerial Performance and also Company Size on Financial Performance in Property and Real Estate sector companies listed on the Indonesia Stock Exchange. Sampling was done by purposive sampling. The analysis methods used are Classical Assumption Test, Descriptive Statistics, Multiple Linear Regression, Determination Coefficient (R2), t-test and F-test. The results of the study indicate that the Board of Directors partially does not have a significant effect on financial performance, the Board of Commissioners partially does not have a significant effect on financial performance, the Audit Committee (KA) partially has a negative and significant effect on financial performance, Managerial Performance (KM) partially does not have a significant effect on financial performance, Company Size partially does not have a significant effect on financial performance. independent variables on Financial Performance are only 66.8%, meaning they are not too significant, while the remaining 33.2% are influenced by other variables outside the research variables.
Carbon Emission Disclosure and Corporate Value: Does Company Size Play a Critical Role? Susi Susilawati; Nova Rini; Ridwan Saleh; Maria Suryaningsih
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.v11i1.867

Abstract

This research aims to analyze the effect of carbon emissions disclosure on firm value by considering the company size factor as a moderating variable. The data analysis used is balanced panel data regression. The sample of non-financial companies was selected based on the specified criteria. The research results indicate that carbon emission disclosure (CED) has a negative effect on firm value. Meanwhile, the company size moderates the positive impact of carbon emission disclosure on firm value. This research implies that disclosure of carbon emissions can damage a business's reputation., therefore concrete action is needed to comply with the regulations and quickly respond to the actions to reduce environmental damage resulting from their business activities. This research contributes to the accounting literature by emphasizing the importance of the quality and context of carbon emissions disclosure, especially in companies listed on IDX-IC shares.
Analisis Penilaian Kinerja Keuangan Menggunakan Metode Economic Value Added (EVA) Dan Market Value Added (MVA) Rama Danu Ikhsan; Paul Usmany; Hempry Putuhena
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.v11i1.868

Abstract

— Technology companies are one of the rapidly growing sectors and have great potential to be developed, especially in the current era of digitalization. This study aims to see how EVA and MVA-based performance measurements are in technology companies in 2020-2022. There are 2 measurement methods, namely the Economic Value Added (EVA) and Market Value Added (MVA) methods. The approach taken to answer the research objectives is a descriptive quantitative approach. This study uses 12 companies as samples and observations were carried out for 3 years, so the number of observation data is 36. Using the EVA and MVA methods, technology companies can find out whether the strategies and investments made have provided optimal results or not. The results of this study show that the EVA value is greater than 0. So that it can increase investor confidence in the company's performance and has the potential for future growth. From the MVA perspective, it shows that 10 companies have good financial performance because they have an MVA value of more than 0. But 1 company experienced fluctuations and 1 company had an MVA value of less than 0
Pengaruh Likuiditas dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI 2020-2023) Deswinta Yulia Putri; Lili Wahyuni; Rita Dwi Putri
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.v11i1.869

Abstract

This study was conducted because several previous studies on the variables of Liquidity and Company Size on Company Financial Performance produced different findings so that they are interesting to review. This type of research is quantitative research, where the review of the explanation level is associative research with a causal relationship. The unit of analysis in this study is the Food and Beverage sub-sector companies listed on the IDX for the period 2020-2023. The population in this study was 42 companies and the number of samples was 24 companies, so there were 96 samples. The results of this study indicate that Liquidity does not affect the Company's Financial Performance, Company Size does not affect the Company's Financial Performance and Liquidity and Company Size do not affect the Company's Financial Performance.
Pengaruh Struktur Kepemilikan Dan Struktur Modal Terhadap Nilai Perusahaan Khoirunnisa Azzahra; Siti Chaerunisa Prastiani
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.v11i1.870

Abstract

Company value is a very important part for a company, this is because an increase in stock prices will reflect the prosperity of investors or shareholders, a high company value indicates that the company's performance is good and reflects the company's internal success in managing existing company resources. This study aims to provide empirical evidence on the effect of managerial ownership structure, Institutional Ownership Structure, sales growth and capital structure on Company Value in Properties and Real Estate sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The number of research samples was 19 Properties and Real Estate sector companies with the Purposive Sampling method. The method used is multiple linear regression descriptive statistical test, panel data regression model analysis, the selected model selection test is the Random Effect Model (REM), classical assumption test, multiple linear test and hypothesis test with the help of e-views version 12 statistical data processing. The results of this study indicate that simultaneously Managerial Ownership Structure, Institutional Ownership Structure and Capital Structure have an effect on Company Value. And partially Managerial Ownership Structure affects the company value while Institutional Ownership Structure and Capital Structure do not affect the Company Value. A good Managerial Ownership Structure is a positive signal that increases investor confidence and can encourage an increase in Company Value.
Kampung Adat Dalam Potret Akuntabilitas: Suatu Kajian Etnografi Sesmi Oktavia; Hidayatul Ihsan; Rasyidah Mustika
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.v11i1.872

Abstract

This research aims to understand the accountability of indigenous village management. Specifically, the focus of this research is to explain how indigenous village managers demonstrate accountability in terms of five dimensions, namely, transparency, liability, control, responsibility, and responsiveness. In addition to the dimensions of accountability, stakeholder theory is also used in understanding the accountability of managers to stakeholders. Furthermore, this research was conducted using an ethnographic design, in which the Sijunjung Traditional Village was chosen as the object of research. The research findings indicate that indigenous village managers have demonstrated accountability through the accountability dimensions of transparency, liability, control, responsibility and responsiveness, but improvements in some aspects are still needed. Therefore, indigenous village managers need to establish work programs and a clear vision and mission, improve responses to stakeholder input and complaints, and implement an efficient and technology-based complaints system.
Pengaruh Persepsi Kemanfaatan, Risiko, Efektifitas Terhadap Minat Menggunakan Fintech Sebagai Alat Pembayaran Pada Cafe dan Resto di Kota Solok Larasati Rahmadani; Rita Dwi Putri; Siska Yulia Defitri
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.v11i1.873

Abstract

The Adoption of financial technology (fintech) in cafes and restaurants is very important to increase operational efficiency. This research aims to examine the influence of perceptions of usefulness, risk and effectiveness on interest in using fintech as a means of payment. With a quantitative approach, data was collected from 124 respondents through a structured survey and analyzed using Partial Least Squares (SmartPLS 3.0). The research results show that perceptions of usefulness, risk, and effectiveness significantly influence interest in using fintech. These results have practical implications for small businesses and policy makers to encourage the adoption of digital payments in local economies.

Page 36 of 37 | Total Record : 369

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