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INDONESIA
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 Komparatif Kinerja Keuangan Rasio Profitabilitas dan Nilai Tambah Ekonomi (EVA) pada Perusahaan Indeks MNC35 Vaisal Amir; Dewi Kirowati; Niza Nurmalasari
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.v11i1.876

Abstract

This study aims to analyze the financial performance of major companies in Indonesia using the Economic Value Added (EVA) approach as an indicator of value creation. The companies examined include PT Astra International Tbk (ASII), PT Bank Central Asia Tbk (BBCA), PT Bank Negara Indonesia (Persero) Tbk (BBNI), PT Bank Rakyat Indonesia (Persero) Tbk (BBRI), PT Bank Mandiri (Persero) Tbk (BMRI), PT Media Nusantara Citra Tbk (MNCN), PT Bukit Asam Tbk (PTBA), and PT Aneka Tambang Tbk (ANTM). EVA is calculated using data on Net Operating Profit After Tax (NOPAT), Invested Capital (IC), and the Weighted Average Cost of Capital (WACC). The results show that most companies generated positive EVA, creating shareholder value. BBCA, BBRI, and BMRI recorded the highest EVA, reflecting effective capital utilization and sound business strategies. On the other hand, ANTM posted a negative EVA, suggesting that its capital cost exceeded its net operating profit. These findings offer valuable insights for investors and corporate management in assessing financial efficiency and making strategic decisions focused on long-term value creation.
Buy Now, Worry Later? Analisis Motivasi dan Preferensi Pengguna Pay later terhadap Consumer Spending Decision Mar'atus Sholikah; Anni Safitri
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.v11i1.881

Abstract

Pay later use is increasingly popular today, but there is no research specifically investigating the influence of shopping motivations and pay later preferences on consumer spending decisions. However, this is a highly interesting topic to explore to create a healthier, more responsible and smarter shopping environment. Quantitative research and data collection techniques using online surveys via Google Form are used in this study. The findings of this study indicate that utilitarian and hedonic motivations have a positive and significant effect on consumer spending decisions through the pay later payment mode. Perceived convenience has no effect on pay later user preferences, while perceived trust has an effect on consumers' decisions to pay later. Overall, motives and trust influence the purchase decision, while hedonics have a stronger influence.
Peran Sustainability Business Strategy dalam meningkatkan Business Sustainability Tugiantoro; Ida Adhani
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.v11i1.882

Abstract

This research aims to find out whether the Sustainable Business Strategy established by the organization can improve Business Sustainability. Sustainable development is the UN agenda for 2030 in the Sustainable Development Goals (SDGs) which covers various issues and takes advantage of progress in the field of sustainable development. The research was conducted with a series of online literature studies using qualitative methods based on a phenomenological approach, and explained using a conceptual framework. Based on research, the implementation of a Sustainable Business Strategy in an organization to be successful must be applied to organizational culture, implemented by operations sustainability, applying digital technology, in organizational operations implementing ESG (Environmental, Social, and Governance), implementing ESG Governance and ESG Risk, in management and reporting implements sustainability accounting and sustainability reporting. The research results show that a Sustainable Business Strategy is able to increase Business Sustainability/Company Sustainability. This research also provides an input framework for decision makers, academics, and business managers in taking a strategic approach to the Company, to implement a Sustainable Business Strategy to achieve Business Sustainability/Corporate Sustainability.
Pengaruh DAK, DAU, PAD, DBH, UMR & Angkatan Kerja Terhadap Belanja Modal Di Provinsi Jawa Tengah Lusmino Basia; Afriyanti Afriyanti; Mahrus Lutfi Adi Kurniawan
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.v11i1.883

Abstract

— This study aims to analyze the effect of Special Allocation Fund (DAK), General Allocation Fund (DAU), Regional Original Income (PAD), Revenue Sharing Fund (DBH), Regional Minimum Wage (UMR), and Labor Force on Capital Expenditure in Central Java Province during the period 2016-2021. The main focus of this study is to evaluate how these variables affect the allocation and use of Capital Expenditure which in turn has the potential to increase the capacity and quality of regional infrastructure and support economic growth. Based on the results of the analysis, there is a significant negative effect of the variables GDP-1, GDP-2, and GDP-3 on economic growth in the short term. Direct investment has an insignificant effect on GDP in the short term. Although investment is important, the risks associated with investment, such as market risk, liquidation, interest rates, and politics, can negatively affect investment returns if not managed properly. Remittances show a significant effect on GDP in the short and long term. Remittances can increase people's income, especially for migrant worker families, which in turn can reduce poverty. However, if not managed properly, remittances can also have a negative impact. Interest rates do not show a significant impact on GDP in the short term, high interest rates can dampen consumption as borrowing becomes more expensive, which can negatively affect the economy.
Gaya Hidup Konsumtif Gen Z dan Implikasinya terhadap Perencanaan Keuangan: Sebuah Kajian Literatur Christine Monica Saren; Titik Suhartini
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.v11i1.886

Abstract

Generation Z is known as a group that grew up in the era of digitalization with wide access to information and financial technology.Lifestyle changes marked by digital-based consumption, social media trends, and a preference for experiences over ownership have significantly impacted their financial behavior.This research aims to analyze how the consumerist lifestyle of Gen Z affects their financial planning patterns, including saving habits, debt management, and investment decisions.Through a literature review of various previous studies, this research identifies the main factors driving Gen Z's consumption patterns and how financial literacy levels play a role in shaping their financial behavior.Additionally, this research explores the challenges faced in financial planning due to a consumerist lifestyle, such as the tendency for impulsive purchases, high usage of digital credit services, and lack of long-term financial planning. The findings of this study are expected to provide insights for academics, financial practitioners, and policymakers in designing more effective financial education strategies for the younger generation.The conclusion of this study highlights the importance of financial literacy in helping Gen Z manage their finances more wisely amidst the increasingly prevalent consumer lifestyle.
The Impact of Brand Image on The intention to continue using an E-Wallet Through E-Satisfaction Ryan Suarantalla; Fajar Suparto; Syaiful Arifin
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.v11i1.900

Abstract

This study aims to analyze the influence of Brand Image on the intention to continue using E-Wallet through E-Satisfaction in West Nusa Tenggara. Using a quantitative approach, data were collected through a survey with 196 respondents who use E-Wallet. The results of the hypothesis test indicate that Brand Image has a significant positive influence on E-Satisfaction. In addition, E-Satisfaction functions as a significant mediating variable in the relationship between Brand Image and the intention to continue using E-Wallet. With a p-value smaller than 0.05, all tested hypotheses can be accepted, which confirms that E-Satisfaction strengthens the influence of Brand Image on the intention to continue using E-Wallet. These findings suggest that in order to increase E-Wallet user loyalty, companies need to build a strong brand image while ensuring a satisfying user experience.
Penentuan Harga Pokok Produksi Dengan Pendekatan Full Costing Pada UMKM Kacang Gula Merah Di Sangatta Nanok Fitriyadi.S; Jumri Jumri; Fatma Eka Sari; Nuuridha Matiin; Putri Aliska
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.v11i1.919

Abstract

This research aims to determine the determination of the cost of production using the full costing method in the Sangatta Brown Sugar Bean MSMEs. Based on the results of research on determining the cost of production using a full costing approach for brown sugar bean SMEs in Sangatta, the author draws conclusions. Based on the calculation of the cost of production using the full costing method, it is greater and worth IDR. 6,772,000. And from determining the selling price, the method of calculating the cost of production using the full costing method is higher, while the selling price using the full costing method is IDR 3,386/kg.
Analisis Penggunaan Teknologi Big Data Dalam Analisis Risiko Bisnis Dyandra Sastra Wardani; Edi Saputra; Felita Jekri; Mutia Putri Dewi Apriyanti; Handoko Handoko; 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.v11i1.922

Abstract

The aim of this research is to find out how big data technology is used in business risk analysis. The use of big data today is very massive, used in many fields including accounting or economics. The need for data in a business is important for business people to carry out operations and make decisions and create policies to enable the business they own to reduce risks that may occur. The research method used in this research is a qualitative method with a library approach. Based on research conducted, it was found that Big data can be used to identify and stop dangers in the financial industry.
Peran Pemberian Reward dalam meningkatkan Motivasi Mahasiswa STIESNU Bengkulu untuk mengikuti Lomba Ismi 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

Abstract

Partisipasi mahasiswa dalam perlombaan merupakan salah satu bentuk aktualisasi diri dan pengembangan soft skill yang sangat penting dalam dunia pendidikan tinggi. Namun, tingkat partisipasi mahasiswa dalam kegiatan tersebut masih tergolong rendah. Penelitian ini bertujuan untuk mengkaji peran pemberian reward dalam meningkatkan motivasi mahasiswa untuk mengikuti lomba. Dengan menggunakan pendekatan deskriptif kualitatif, data dikumpulkan melalui observasi, wawancara, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa pemberian reward, baik bersifat material maupun non-material, secara signifikan berperan dalam meningkatkan motivasi mahasiswa mengikuti lomba. Reward memberikan dorongan ekstrinsik yang mampu memunculkan semangat, rasa percaya diri, dan keinginan untuk berprestasi. Penelitian ini merekomendasikan agar institusi pendidikan tinggi merancang sistem penghargaan yang adil dan berkelanjutan guna mendorong partisipasi mahasiswa dalam kegiatan kompetitif.

Page 37 of 37 | Total Record : 369

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