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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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Faktor Yang Mempengaruhi Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023) Tita Setia Putri; Juita Sukraini; Nidia Anggreni Das
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.v12i1.1293

Abstract

The research aims to determine the influence of Managerial Ownership (X1), Institutional Ownership (X2), Board of Independent Commissioners (X3), and Audit Committee (X4) on Company Value (Y) in food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023. The population in this study was 32 Manufacturing companies in the Food and Beverage sub-sector. Sampling used the Purposive Sampling technique so that a total sample 0f 96 samples was obtained. The data analysis technique used the Generalized Least Square (GLS) through E-views software version 12. The results of the study indicate that Managerial Ownership (X1) has a significant effect on Company Value (Y). This result is proven by the t-statistic value of |2.701| ≥ |-2.195| and the Sig. value of 0.008 < 0.05. Institutional Ownership (X2) has a significant effect on Firm Value (Y). This result is proven by the t-statistic value |2.005| ≥ |-2.195| and the Sig. value 0.047 < 0.05. Board of Independent Commissioners (X3) does not have a significant effect on Company Value (Y). This result is proven by the t-statistic value |-0.852| ≤ |-2.195| and the Sig. value 0.396 > 0.05. Audit Committee (X4) has a significant effect on Company Value (Y). This result is proven by the t-statistic value of |2.115| ≥ |-2.195| and the Sig. value of 0.037 < 0.05. Managerial Ownership (X1), Institutional Ownership (X2), Board of Independent Commissioners (X3) and Audit Committee (X4) have a significant effect simultaneously on Company Value (Y) as proven by the Sig. value of 0.032 < 0.05.
Strategi Persaingan Usaha melalui Analisis SWOT pada Perusahaan Sewa Kendaraan Eksekutif PT. A Vitantri; Anisah Azzahra Lubis; Rama Gita Suci; Aulia Faradiva; Nadia Thalia Ramadhani; Riska Nurazila
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.v12i1.1294

Abstract

Perkembangan sektor jasa transportasi yang semakin kompetitif menuntut perusahaan untuk memiliki strategi bersaing yang tepat agar mampu mempertahankan keberlanjutan usaha. Penelitian ini bertujuan untuk menganalisis kondisi internal dan eksternal Perusahaan Sewa Kendaraan Eksekutif PT. A melalui pendekatan analisis SWOT, sehingga dapat dirumuskan strategi persaingan yang relevan. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara langsung kepada pemilik dan karyawan sebagai sumber data utama, serta informasi pendukung yang diperoleh dari situs resmi, media sosial perusahaan, dan literatur terkait industri transportasi. Hasil penelitian menunjukkan bahwa PT. A memiliki kekuatan pada variasi armada, kualitas layanan, lokasi strategis, dan reputasi yang baik. Kelemahan utama terletak pada keterbatasan armada, belum adanya aplikasi pemesanan, serta promosi digital yang belum optimal. Peluang pertumbuhan usaha terlihat dari meningkatnya kebutuhan transportasi eksekutif dan potensi kerja sama dengan berbagai instansi, sementara ancaman meliputi persaingan ketat, kenaikan biaya operasional, dan kondisi eksternal seperti cuaca. Berdasarkan analisis SWOT, dirumuskan strategi SO, WO, ST, dan WT untuk meningkatkan daya saing perusahaan. Penelitian ini memberikan gambaran strategis yang dapat menjadi acuan dalam pengembangan usaha PT. A di masa mendatang.
Analisis Manajemen BUMDes dalam Mendukung Pertumbuhan Pendapatan Asli Desa sesuai Peraturan Daerah Kabupaten Gresik Nomor 3 Tahun 2017 Nur Fitroten Dian Sari; Maulidah Narastri
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.v12i1.1295

Abstract

Penelitian ini bertujuan menganalisis implementasi pengelolaan Badan Usaha Milik Desa (BUMDes) Pelem Watu dalam meningkatkan Pendapatan Asli Desa (PADes) berdasarkan Peraturan Daerah Kabupaten Gresik Nomor 3 Tahun 2017. Pendekatan yang digunakan adalah kualitatif dengan desain studi kasus melalui wawancara mendalam, observasi, dan analisis dokumen resmi untuk menggambarkan proses pengelolaan serta efektivitas penerapan regulasi. Hasil penelitian menunjukkan bahwa meskipun struktur organisasi BUMDes telah dibentuk sesuai ketentuan, implementasinya belum berjalan optimal akibat keterbatasan kapasitas pengurus, dan lemahnya transparansi pelaporan keuangan. Faktor pendukung meliputi dukungan pemerintah desa dan potensi ekonomi lokal, sedangkan faktor penghambat mencakup rendahnya kompetensi manajerial dan partisipasi masyarakat. Penerapan prinsip partisipasi, transparansi, dan akuntabilitas masih terbatas sehingga kontribusi BUMDes terhadap PADes dan kesejahteraan masyarakat belum signifikan. Penelitian ini menegaskan perlunya penguatan tata kelola, peningkatan kapasitas sumber daya manusia, serta pengembangan usaha berbasis potensi lokal agar BUMDes dapat berfungsi lebih efektif sebagai penggerak kemandirian ekonomi desa.
Pengaruh Pendapatan Asli Daerah dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten Demak Jawa Tengah Tahun Anggaran 2021-2024 Nurul Laily Nikmatus Sholihah; Khoirul Fuad; Mulyanto
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.v12i1.1296

Abstract

This study analyzes the financial performance of Demak Regency for the period 2021–2024, which shows a positive but still fluctuating trend. Using a quantitative approach based on local government financial reports and analyzed through multiple linear regression with the help of SPSS, this study examines the effect of Local Own-Source Revenue (PAD) and capital expenditure on regional financial performance. Empirical results indicate that PAD has a positive and significant effect on financial performance, while capital expenditure does not show a significant effect. These findings emphasize the importance of strengthening the quality and achievement of PAD as well as controlling regional expenditure more optimally.
Pengaruh Corporate Governance terhadap Tax Avoidance (Studi Empiris Perusahaan Sektor Energy Terdaftar di Bursa Efek Indonesia Tahun 2021-2023 Mazro 'atul Ulya Ahmad; Imam Setijawan
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.v12i1.1297

Abstract

This study aims to analyze the effect of Corporate Governance, measured by Institutional Ownership, Independent Commissioners, Audit Quality, and Audit Committees, on Tax Avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023. This study uses a quantitative approach with research data obtained from secondary data in the form of financial statements and annual reports. The sampling technique used purposive sampling, resulting in 89 samples from 34 companies. The data analysis technique in this study used multiple linear regression analysis processed using SPSS software version 26. The results of this study show that Institutional Ownership, Independent Commissioners, Audit Quality, and Audit Committees simultaneously have a significant effect on Tax Avoidance. However, partially, Institutional Ownership has a negative effect on Tax Avoidance, Independent Commissioners do not have a negative effect on Tax Avoidance, while Audit Quality and Audit Committees do not have a positive effect on Tax Avoidance. These findings confirm that corporate governance is important in tax avoidance practices, but not all components are effective in reducing tax avoidance actions. This study is based on agency theory, which explains the supervisory role of corporate governance in minimizing tax avoidance in companies.
Perceptions of Accounting Taxation Students Toward the Use of Artificial Intelligence (AI) in Industry Settings: A Descriptive Survey Bhayangkara, Abdi; Rizky Mirza, Junaldo
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.v12i1.1316

Abstract

This study aims to explore how Tax Accounting students currently undergoing internships perceive and respond to the use of Artificial Intelligence (AI) in the industries where they are placed. As AI becomes increasingly integrated into accounting and business processes, understanding how students experience these technologies in real work settings is crucial. Using a descriptive quantitative method with a survey approach, this study collected responses from 118 students through an online questionnaire. The instrument consisted of 14 closed-ended statements adapted from previous research related to AI awareness, perceived usefulness, and readiness for technological adoption. Data were analyzed using descriptive statistics to identify trends in students’ awareness, understanding, and attitudes toward AI implementation in their internship environments. The results are expected to provide insights into how well academic learning aligns with the technological realities of modern accounting practices and to highlight areas where further training or curriculum development may be necessary to prepare future professionals for an AI-driven industry
Green Accounting Sebagai Bagian Etika Bisnis Berlian Afriansyah; Meriana; M. Afif Herliandi Nasution
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.v12i1.1320

Abstract

UMKM diharapkan bisa berkontribusi pada peningkatan ekonomi daerah. Hal ini terlihat dari data BPS yang menunjukkan bahwa UMKM di tanah air menyuplai sekitar 60% dari total pendapatan negara. Pertumbuhan UMKM yang terus berlangsung tampaknya memiliki efek buruk terhadap lingkungan sekitarnya. Salah satu bukti nyata adalah dari pembuangan limbah-limbah yang dihasilkan oleh suatu usaha. Penerapan akuntansi lingkungan dapat meningkatkan kemampuan untuk mengurangi masalah lingkungan yang dihadapi. UMKM bisa menerapkan strategi Green Accounting dengan memasukkan biaya terkait lingkungan ke dalam sistem akuntansi yang mereka jalankan. Dengan adanya strategi Green Accounting, nilai etika bisnis pada UMKM dapat meningkat. Penelitian ini memanfaatkan metode studi pustaka sebagai sumber utama dalam pengumpulan informasi. para pemilik UMKM umumnya menyadari pentingnya tanggung jawab terhadap lingkungan, namun mereka masih bingung mengenai cara untuk melaporkan biaya terkait lingkungan tersebut. Banyak pemilik UMKM yang sudah mengimplementasikan akuntansi ramah lingkungan, namun tidak mencantumkannya dalam laporan keuangan mereka.
Pengaruh Tata Kelola Kehadiran terhadap Kinerja Karyawan PT Sumber Alfaria Trijaya Tbk (Branch Karawang) Yunaika Wardani; Yudi Kristanto; Wanda Ilham
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.v12i1.1322

Abstract

This research is motivated by the importance of employee performance as a key factor in the success of a company. At PT Sumber Alfaria Trijaya, Tbk (Karawang Branch), a phenomenon was found in which employee attendance discipline did not align with performance and compensation. Several employees who frequently arrived late still received the same salary and incentives as those who were punctual, creating a perception of unfairness and potentially lowering work motivation. The purpose of this study is to analyze the implementation of attendance governance, evaluate employee performance, and examine the influence of attendance governance on employee performance. This study applies a quantitative approach using a survey method with questionnaires. The sample was determined using Slovin’s formula, resulting in 165 respondents from a population of 279 employees. Data analysis was conducted through validity and reliability tests, simple linear regression, t-test, F-test, correlation, and coefficient of determination with the help of SPSS software. The findings indicate that attendance governance has a positive and significant effect on employee performance. The use of an electronic attendance system, routine monitoring, and the implementation of sanctions and rewards have proven effective in improving discipline, productivity, work quality, and responsibility. The coefficient of determination also shows that attendance governance contributes significantly to performance improvement. In conclusion, fair, consistent, and technology-based attendance governance enhances motivation and performance, while fostering a more productive and harmonious work environment.
Pengaruh Kepuasan Kerja Terhadap Kinerja Karyawan Bagian Produksi Pada PT Glico Wings Karawang Shepia; Rustomo; Yanto Lesmana
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.v12i1.1323

Abstract

The enduring viability of businesses operated by Micro, Small, and Medium Enterprises (MSMEs) hinges on their capacity to evolve with shifting market dynamics, their integration of technological advancements, their understanding of financial principles, and the backing they receive from both governmental bodies and local communities when navigating diverse economic obstacles. The central aim of this research endeavor was to scrutinize the effects of financial understanding, digital proficiency, and the adoption of financial technology on the long-term stability of MSMEs operating within the Sumbawa Regency. This research employed a quantitative methodological framework, focusing on a total population of 1,362 MSME business owners located within the Sumbawa Regency area. The sample selection process involved a total sampling strategy, with the quantity of participants determined via the Slovin formula, which resulted in the acquisition of responses from precisely 100 individuals. Information was gathered through the distribution of questionnaires utilizing a Likert scale, ranging from a value of 1 to 4. The data analysis was executed via the application of multiple linear regression methodologies. The findings derived from this study revealed that having a grasp of financial concepts, being digitally literate, and utilizing financial technology all exert a beneficial and notable impact on the sustained performance of MSMEs throughout the Sumbawa Regency..
Efektivitas ALMA dalam Menjaga Liquiditas dan Ketahanan Bank Syariah di Tengah Tekanan Ekonomi (Case Study BPR Syariah) Hadibrata, Musa; Septiana, Gina; Yuliandari, Putri; Nasution, Finalesvita Br.
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.v12i1.1330

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas Asset and Liability Management (ALMA) dalam menjaga likuiditas dan ketahanan bank syariah di tengah tekanan ekonomi, dengan studi kasus pada BPR Syariah Harta Insan Karimah. Metode yang digunakan adalah pendekatan kualitatif dengan analisis deskriptif, menggunakan data sekunder berupa laporan tahunan periode 2022–2025. Efektivitas ALMA diukur melalui tiga aspek utama, yaitu keamanan (cash ratio dan CAR), stabilitas (FDR dan BOPO), serta profitabilitas (ROA). Hasil penelitian menunjukkan bahwa secara umum ALMA telah berjalan cukup efektif dalam menjaga likuiditas dan stabilitas bank, ditunjukkan oleh peningkatan rasio likuiditas dan efisiensi operasional pada periode tertentu. Namun, terdapat fluktuasi pada indikator profitabilitas yang menunjukkan adanya tantangan dalam mempertahankan kinerja keuangan di tengah tekanan ekonomi. Oleh karena itu, diperlukan strategi ALMA yang lebih adaptif terhadap perubahan kondisi makroekonomi guna memperkuat ketahanan bank syariah. Kata kunci: ALMA, likuiditas, bank syariah, ketahanan keuangan, tekanan ekonomi.

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