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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 394 Documents
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Analisis Penerapan Permendagri No. 20 Tahun 2018 Tentang Pengelolaan Keuangan Desa (Studi Pada Desa Pangeran Kec.Kabaruan, Kab. Kep.Talaud) Matei, Joshua Duduwong; Moroki, Florence O.; Pesak, Pricilia J.
Jurnal Ilmiah Raflesia Akuntansi Vol 12 No 1 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i1.1244

Abstract

This study aims to examine the implementation of Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management in Pangeran Village, Kabaruan District, Talaud Islands Regency. The study focuses on aspects of information transparency, community participation, and accountability in village financial governance. The study used a qualitative descriptive approach to gain a comprehensive understanding of the regulation's implementation process. Data collection was conducted through in-depth interviews, field observations, and document review. Research informants included the village head, village treasurer, village officials, and community members involved, both directly and indirectly, in village financial management activities.The results indicate that administratively, village financial management has been carried out in accordance with the stages stipulated in Minister of Home Affairs Regulation Number 20 of 2018, namely planning, implementation, administration, reporting, and accountability. However, implementation has not been fully optimal. The level of community involvement in the planning and oversight processes remains relatively low. Furthermore, financial reports have not been presented in a format that is simple and easily understood by the general public. Oversight mechanisms have also not been implemented consistently and effectively. Based on these findings, it can be concluded that although regulations have been formally implemented, various improvements are still needed. Increasing the capacity of village officials, improving the quality and clarity of financial reporting, and strengthening inclusive community participation are crucial steps to promote more transparent and accountable village governance.
Analisis Penerapan Sistem Informasi Akuntansi Dalam Meningkatkan Efisiensi Pelaporan Keuangan Pada PT. Kimci Jaya Bersaudara Sabanari, Gilbert; Florance Moroki; Ananta Pratiwi
Jurnal Ilmiah Raflesia Akuntansi Vol 12 No 1 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i1.1249

Abstract

This study aims to analyze the application of the Accounting Information System (SIA) in improving the efficiency of financial reporting at PT. Kimci Jaya Brothers. The background of this research focuses on financial reporting problems that were previously carried out manually, resulting in frequent delays, inaccuracies, and a high risk of human error. Therefore, the company implemented SIA to support more effective and efficient financial reporting processes. This research uses a qualitative method with a descriptive approach through observation, interview, and documentation techniques. The informants in this study consisted of managers and financial staff who were directly involved in the use of SIA and financial reporting activities. The results of the study show that the implementation of SIA is able to significantly improve the efficiency of financial reporting. This is characterized by improved system quality, information quality, and ease of use, which contribute to better reporting timeliness, higher data accuracy, and increased user satisfaction. Overall, the implementation of SIA has been proven to provide real benefits for companies in improving financial reporting efficiency and supporting more accurate, timely, and reliable managerial decision-making processes.
Pengaruh Pendidikan Keuangan Di Keluarga, Sosial Ekonomi Orang Tua, Dan Pengetahuan Keuangan Terhadap Manajemen Keuangan Pribadi Mahasiswa Fakultas Ekonomi Universitas Pasir Pengaraian Liamsi, Ingga; Fefti Yulian Mela; Nurhayati
Jurnal Ilmiah Raflesia Akuntansi Vol 12 No 1 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i1.1252

Abstract

A total of 150 active students at the Faculty Economics Pasir Pengaraian University studying financial management, class of 2022, were given a questionnarie to colect data. The aim was to identify and analyze the influence of family financial education, parental socioeconomic and financial knowledge on students’s personal financial management. The variables were tested using SPSS version 24. The research findings indicate that family financial education (X1) and financial knowledge (X3) have a positive and significant effect on personal financial management (Y), parental socioeconomic (X2) has a negative and significant effect on personal financial management (Y), and simultaneously, the variables of family financial education (X1), parental socioeconomic (X2), and financial knowledge (X3) have a positive and significant effect on personal financial management (Y).
Pengaruh Relative Advantage, Complexity, Compatibility, Trialability dan Observability terhadap adopsi Cloud accounting pada UMKM di Kecamtan Rambah. Rosadi, Julia; Fefti Yulian Mela; Nurhayati
Jurnal Ilmiah Raflesia Akuntansi Vol 12 No 1 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i1.1254

Abstract

Abstrak— The purpose of this study was to determine the influence of Relative Advantage, Complexity, Compatibility, Trialability, and Observability on cloud accounting adoption among MSMEs in Rambah District. This study used primary data collected directly from primary sources, namely respondents, thus the data were derived from direct field information acquisition.The method used was quantitative. The population in this study consisted of 6,884 MSMEs in Rambah District, while the sample size was 32 MSMEs. The sampling technique used was purposive sampling. The research variables were Cloud Accounting (Y), Relative Advantage (X1), Complexity (X2), Compatibility (X3), Trialability (X4), and Observability (X5). The analytical methods used were descriptive analysis, validity testing, reliability testing, classical assumption testing, multiple linear regression, coefficient of determination testing, and hypothesis testing using SPSS version 25. The results showed that Relative Advantage and Compatibility had a positive and significant effect on cloud accounting adoption. Meanwhile, Complexity, Trialability, and Observability do not significantly influence cloud accounting adoption.
Applying Diffusion of Innovation in Online Purchase Intention Through Social Network: A Focus Group Study of Facebook in Lombok, Indonesia Risqia Thufhil Laeli
Jurnal Ilmiah Raflesia Akuntansi Vol 12 No 1 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i1.1258

Abstract

This paper aims to determine the factors of online purchasing intention, to analyze the relationship between online purchase intention, and to examine the most influential factors that affect online purchase intention through social networks; a focus group study of Facebook in Lombok Indonesia. The quantitative method was chosen in this research as it is based on objective facts, numerical data, and statistics. The outcomes obtains will be more valid, reliable, and dependable. In this paper, software Statistical Package for Social Science (SPSS) version 25.0 software was used to evaluate and interpret the results of a questionnaire that had been distributed to 300 respondents. There are several analytical methods used in this study, namely reliability analysis, descriptive statistics, person correlation analysis, and multiple linear regression. The results showed that the dependent variable (PI) had a significant relationship with the independent variables (RA, CP, TR, OB, CL, and PR). Meanwhile, only the two most influential variables are OB and PR. Observability is the first most influential factor influencing online purchase intention through social networks; Facebook focus group study. Based on the results of the coefficient analysis, the beta value of observability is 0.350, then followed by the perceived risk of 0.319. Multiple regression analysis has proven that OB has the most influence on online purchasing intention through social networks, and the last one is PR with the most influence on online purchasing intention.
Pengaruh Kebijakan Dividen, Ukuran Perusahaan, Dan Tingkat Suku Bunga Terhadap Harga Saham Lathif Abdullah; Khoirunnisa Azzahra
Jurnal Ilmiah Raflesia Akuntansi Vol 12 No 1 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i1.1288

Abstract

This study aims to examine the effect of dividend policy, firm size, and interest rates on stock prices. This research employs a descriptive quantitative approach using secondary data obtained from companies’ annual financial statements and relevant official publications. The population of this study consists of 46 banking sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was selected using purposive sampling, resulting in 12 companies with an observation period of five years. Panel data regression was used as the data analysis technique. Data processing and hypothesis testing were conducted using EViews 13. The results indicate that dividend policy, firm size, and interest rates simultaneously affect stock prices. Partially, dividend policy has no effect on stock prices, firm size has a positive and significant effect on stock prices, while interest rates have a negative and significant effect on stock prices.
Peran Kepemilikan Institusional Sebagai Variabel Pemoderasi Analisis Pengaruh Rasio Kecukupan Modal Dan Green Banking Terhadap Pertumbuhan Profitabilitas Perusahaan Perbankan Yang Terdaftar Di Bei Periode 2021-2024 Septiola Hutagalung Lamria; Lamria Sagala; Wesly A. Simanjuntak
Jurnal Ilmiah Raflesia Akuntansi Vol 12 No 1 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i1.1289

Abstract

This study aims to analyze and assess the effect of Capital Adequacy Ratio and Green Banking on profitability growth with institutional ownership as a moderating variable in banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. The research sample included 32 companies that met the criteria through purposive sampling. The analysis method used was multiple linear regression analysis using SPSS version 26 software. The results showed that the Capital Adequacy Ratio had a positive and significant effect on profitability growth, and Green Banking had a positive and statistically significant effect on profitability growth. Simultaneously, both variables had a significant effect on profitability growth. The coefficient of determination (R) test results show that the Capital Adequacy Ratio and Green Banking can explain 26% of the variation in Profitability, while the remaining 74% is explained by other factors not included in the model. In testing the moderating effect, it was found that the institutional ownership variable was unable to moderate the relationship between the Capital Adequacy Ratio and profitability growth, but it could moderate the relationship between Green Banking and profitability growth. The researchers suggest that future researchers increase the number of years of observation so that the research results are better and the impact of the research variables can be clearly seen.
Pengaruh Intensitas Harapan, Persepsi Risiko, Dan Perilaku Judi Online Terhadap Perilaku Keuangan Mahasiswa Universitas Teknologi Sumbawa Rian Sahriantara; Sriyatun
Jurnal Ilmiah Raflesia Akuntansi Vol 12 No 1 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i1.1290

Abstract

— Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif kausal yang bertujuan untuk menguji pengaruh intensitas harapan, persepsi risiko, dan perilaku judi online terhadap perilaku keuangan mahasiswa Universitas Teknologi Sumbawa. Sampel dalam penelitian ini adalah mahasiswa Universitas Teknologi Sumbawa yang berjumlah 100 responden, yang dipilih menggunakan metode purposive sampling. Data dikumpulkan melalui penyebaran kuesioner kepada responden, kemudian dianalisis menggunakan teknik regresi linier berganda dengan bantuan software SPSS versi 25. Hasil analisis data menunjukkan bahwa intensitas harapan berpengaruh positif dan signifikan terhadap perilaku keuangan mahasiswa, persepsi risiko berpengaruh positif dan signifikan terhadap perilaku keuangan mahasiswa, sedangkan perilaku judi online berpengaruh negatif dan signifikan terhadap perilaku keuangan mahasiswa Universitas Teknologi Sumbawa.
Transparency and Performance of Central Banks ASEAN countries Nurida Fitriani; Dita Dismalasari Dewi
Jurnal Ilmiah Raflesia Akuntansi Vol 12 No 1 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i1.1291

Abstract

This paper delves into the increasingly prominent role of central bank transparency in modern monetary policy. It analyzes both theoretical and practical aspects of transparency, examining various methods employed by central banks and assessing the empirical evidence surrounding their effectiveness. The research adopts a structured approach, reviewing theoretical literature on the impact of transparency on both the consequences and performance of monetary policy. It proposes a novel distinction between uncertainty and incentive effects of transparency, providing valuable insights into its nuanced nature. Empirically, the paper utilizes panel data regression with fixed effects to construct a comprehensive index of central bank transparency encompassing political, economic, procedural, policy, and operational aspects. This index is then applied to ten major central banks in ASEAN countries, revealing a diverse landscape of transparency levels and dynamics through detailed analysis of actual information disclosure practices. The key finding suggests a nexus between transparency on inflation, GDP and Interest rate demonstrating that greater openness translates to enhanced effectiveness. Additionally, identifies the Bank of Thailand as the most transparent central bank within the studied group, followed by the Philippines, Indonesia, Singapore, and Malaysia. Laos and Cambodia, conversely, emerge as the least transparent.
Pengaruh Transfer Pricing terhadap Penghindaran Pajak Perusahaan Sektor Industri di Indonesia Dini Purnamasari; Novia Hindayani
Jurnal Ilmiah Raflesia Akuntansi Vol 12 No 1 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i1.1292

Abstract

Abstrak— This study aims to analyze the effect of transfer pricing on tax avoidance in industrial sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Transfer pricing is often perceived as a mechanism used by multinational companies to shift profits to low-tax jurisdictions, thereby potentially reducing their tax burden. The research employs a quantitative method using a simple linear regression approach. Secondary data were obtained from the companies’ annual financial reports. The results show that transfer pricing has no significant effect on tax avoidance. This finding indicates that transfer pricing practices among industrial sector companies in Indonesia have not been aggressively used as a means of tax avoidance. This study implies that the government should continue strengthening transfer pricing documentation policies, while companies are encouraged to maintain tax compliance as part of sound corporate governance practices.

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