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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 420 Documents
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Peran Big Data dalam membangun Smart City untuk Sistem Perpajakan Daerah Kabupaten Minahasa Lady Grace Kalangi; Frida Magda Sumual; Ananta Dian Pratiwi
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.1334

Abstract

Implementasi konsep smart city menuntut pemanfaatan teknologi informasi secara optimal, termasuk dalam sistem perpajakan daerah yang menjadi sumber penting Pendapatan Asli Daerah (PAD). Namun, di salah satu Kabupaten, masih ditemukan fenomena input data pajak secara manual yang menghambat efektivitas dan efisiensi pengelolaan pajak. Penelitian ini bertujuan untuk menganalisis peran big data dalam membangun smart city melalui modernisasi sistem perpajakan daerah. Dengan menggunakan metode kualitatif dan pendekatan studi kasus, data dikumpulkan melalui wawancara dengan aparatur pajak, observasi proses administrasi, dan studi dokumen. Hasil penelitian menunjukkan bahwa penggunaan big data dapat mengatasi berbagai kendala dalam penginputan manual, seperti keterlambatan pelaporan, kesalahan pencatatan, dan kesulitan integrasi antar instansi. Big data juga memungkinkan analisis prediktif dan pengawasan yang lebih transparan serta real-tim. Demikian, tantangan seperti kurangnya infrastruktur digital dan keterbatasan SDM yang teknologi menjadi hambatan utama dalam transisi tersebut. Oleh karena itu, diperlukan strategi bertahap untuk digitalisasi sistem perpajakan daerah sebagai bagian dari langkah menuju smart city yang lebih efidien dan terintegrasi.
Analisis Perlakuan Akuntansi Pendapatan PSAK 23 pada Perusahaan Travel Umroh PT. Rangkayo Mulia Haramain Muhammad Faris Al Amin; Rita Dwi Putri; Lili Wahyuni
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.v12i1.1335

Abstract

The purpose of this study was to determine whether the measurement, recognition, disclosure, and accounting treatment methods for revenue at PT. Rangkayo Mulia Haramain Tour & Travel comply with PSAK No. 23. This study used a descriptive method with a quantitative approach. The data sources used in this research are primary through observation and interviews and the main source of the research is the company's financial reports. The results of the study indicate that revenue measurement at the company is carried out based on the transaction value agreed upon between the company and its customers. However, in recognizing revenue the company still uses the cash basis method, where revenue is recognized when cash is received by the company. This causes transactions that occur before cash is received not to be recorded as receivables, so the exact value of the company’s receivables cannot be determined. In addition, revenue disclosure in the financial statements has not clearly included accounting policies because the company still uses the cash basis method. Therefore, the accounting treatment of revenue applied by PT. Rangkayo Mulia Haramain Tour & Travel has not fully complied with PSAK No. 23.
Determinasi Tax Avoidance Melalui Capital Intensity, Sales Growth, Leverage dan Komite Audit Rilis Anisatun Nasriyah; Ahmad Hijri Alfian
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.v12i1.1336

Abstract

This study uses a quantitative approach using secondary data from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period, with 180 samples selected through a purposive sampling technique. The analysis was conducted using multiple linear regression with SPSS version 26. The results indicate that capital intensity has a negative and significant effect on tax avoidance; sales growth and leverage have a positive and significant effect; and the audit committee has a negative but insignificant effect.
Pengaruh Pengetahuan Perpajakan, Sanksi Pajak, dan Modernisasi Sistem Administrasi terhadap Kepatuhan Wajib Pajak UMKM di Kecamatan Denpasar Selatan Putu Amanda Yadiari; An'im Falakhudin; Ni Made Sri Yadnya Wati; Baiq Aulia Sulhia
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.v12i1.1340

Abstract

This study aims to analyze the influence of tax knowledge, tax sanctions, and the modernization of administrative systems on the compliance of UMKM taxpayers in South Denpasar District. Using multiple linear regression analysis, the findings reveal that tax knowledge (β₁ = 0.421, p < 0.05) has a significant positive effect on compliance, indicating that higher literacy in tax regulations, rates, and procedures increases the likelihood of voluntary compliance. Tax sanctions (β₂ = 0.276, p < 0.05) also demonstrate a significant positive impact, supporting deterrence theory by showing that clear and consistent enforcement of penalties fosters discipline among taxpayers. Furthermore, modernization of administrative systems (β₃ = 0.389, p < 0.05), particularly through the adoption of e-filing and e-billing, significantly facilitates compliance by reducing procedural barriers and enhancing transparency. Collectively, these three variables explain 58% of the variance in taxpayer compliance, while the remaining 42% is influenced by other factors such as personal motivation, economic conditions, and cultural norms. The study underscores the importance of integrating knowledge dissemination, consistent sanction enforcement, and technological innovation to strengthen UMKM tax compliance. Practical implications are directed toward the Directorate General of Taxes in enhancing literacy programs and digital infrastructure, UMKM in improving tax awareness, and academics in exploring moderating variables to enrich future research.
Pengaruh Sistem Informasi Akuntansi dan Digitalisasi Keuangan terhadap Transparansi Pengelolaan Dana Desa di Desa Batu Kalung Nia Apiska; Herlin; Aji Sudarsono
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.v12i1.1142

Abstract

This study aims to determine the effect of accounting information systems (X1) and financial digitalization (X2) on the transparency of village fund management (Y). The research was conducted using a quantitative method with primary data obtained from questionnaires distributed to 120 respondents involved in village fund management. Data analysis was carried out using multiple linear regression through the Kolmogorov-Smirnov normality test, heteroscedasticity test, multicollinearity test, and hypothesis testing (t-test and F-test) with the help of SPSS version 22. The results of the study show that Accounting Information Systems and Financial Digitalization have a positive and significant effect on Village Fund Management Transparency. This finding emphasizes that the implementation of a good accounting information system enhances accountability and public trust, while financial digitalization promotes efficiency and information transparency. Thus, it can be concluded that the better the implementation of accounting information systems and the more optimal the financial digitalization, the higher the level of transparency in village fund management
Analisis Harga Pokok Produksi untuk Penentuan Harga Jual pada Industri Tahu Mulyono Desa Kampung Delima Curup Timur Nurhidayat Romadhan; Upi Niarti; Paddery; Feri; Nia Natalia; Hongki Sutrisno
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.v12i1.1321

Abstract

The purpose of this research is to determine the cost clarification applied by the Mr. Mulyono Tofu Industry in calculating the cost of goods sold (COGS) and determining the selling price. The analysis used in this research is a qualitative method, involving the analysis of numerical data or quantitative calculations. The results of this study conclude that the Mr. Mulyono Tofu Industry in East Curup uses the Full Costing method in calculating the cost of goods sold (COGS). The calculation of the cost of goods sold (COGS) using the Full Costing method is Rp. 322, while the company estimates it to be Rp. 315. The COGS using the Full Costing method is slightly higher than the company's calculation.
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 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.v12i1.1341

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 Good Corporate Governance Dan Intellectual Capital Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening Pada Perusahaan Property Dan Real Estate Yang erdaftar Di BEI Periode 2021-2024 Deasy Amelia Anggi Sihombing; Mitha Christina Ginting; Gracesiela Y. 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.v12i1.1342

Abstract

This study aims to analyze the effect of Good Corporate Governance and Intellectual Capital on firm value with financial performance as an intervening variable in property and real estate companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from the companies’ annual financial reports. The population of this study consists of property and real estate companies listed on the Indonesia Stock Exchange. The sample comprises 26 companies observed over the 2021–2024 period. The sampling technique used in this research is purposive sampling. The data analysis techniques applied in this study include descriptive analysis, path analysis, classical assumption tests, the coefficient of determination (R²), t-test (partial test), F-test (simultaneous test), and the Sobel test. All statistical analyses were conducted using SPSS version 26. The results of the study indicate that Good Corporate Governance does not have a significant effect on firm value, while Intellectual Capital has a negative and significant effect on firm value. Good Corporate Governance and Intellectual Capital have a positive and significant effect on financial performance. Financial Performance is unable to mediate the relationship between Good Corporate Governance and Intellectual Capital on firm value. Financial Performance does not have a significant effect on firm value. The Adjusted R-square value of 13.5% indicates that Good Corporate Governance and Intellectual Capital explain 13.5% of the variation in financial performance, while the remaining 86.5% is influenced by other variables outside the research model. Good Corporate Governance, Intellectual Capital, and financial performance explain only 2.5% of the variation in firm value, while the remaining 97.5% is influenced by other factors not examined in this study.
Peranan Fungsi Audit Internal Dalam Menciptakan Tata Kelola yang Baik: Studi Kepustakaan Anang Candra Arianto; Arif Hidayatullah; Luluk Zubaidatul KS; Mirza Avicenna Asyifyan
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.v12i1.1344

Abstract

Penelitian ini bertujuan untuk mengetahui tentang hubungan antara fungsi audit internal yang dengan manajemen laba untuk mewujudkan tata kelola perusahaan yang baik dan menjadikan mekanisme internal untuk mencegah, mendeteksi, dan mengurangi kecurangan. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kepustakaan untuk memperkuat argumentasi dengan informasi yang dikumpulkan di dalam buku dan artikel yang dipublikasikan dalam jurnal nasional dan internasional menggunakan platform Ebscohost dan google Scholar. Penelitian ini menemukan bahwa berdasarkan penelitian sebelumnya, banyak yang membuktikan bahwa dengan memiliki fungsi audit internal yang baik di dalam perusahaan dapat mewujudkan tata kelola perusahaan yang baik dan mengurangi risiko kecurangan laporan keuangan berupa manajemen laba.
Pengaruh Implementasi Green Accounting terhadap Kinerja Triple Bottom Line Pada UMKM di Kawasan Penyangga Ibu Kota Nusantara (Kabupaten Penajam Paser Utara) Mustari; Nanda Putra Saragi; Fatma Eka Sari
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.v12i1.1346

Abstract

Penelitian ini bertujuan menganalisis pengaruh penerapan green accounting terhadap kinerja triple bottom line pada UMKM di Kabupaten Penajam Paser Utara sebagai wilayah penyangga Ibu Kota Nusantara. Pendekatan yang digunakan adalah kuantitatif dengan desain kausalitas melalui metode survei terhadap 150 responden yang dipilih secara purposive. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa implementasi green accounting, yang tercermin dalam pengelolaan biaya lingkungan dan efisiensi sumber daya, berpengaruh positif dan signifikan terhadap kinerja ekonomi (profit) dan kinerja lingkungan (planet). Namun, pengaruh terhadap kinerja sosial (people) tidak terbukti signifikan. Temuan ini mengindikasikan bahwa praktik akuntansi hijau pada UMKM masih berfokus pada efisiensi internal dan belum sepenuhnya mencakup aspek sosial. Kendala utama yang dihadapi adalah rendahnya pemahaman pelaku usaha serta belum tersedianya standar pelaporan yang sederhana. Penelitian ini memberikan implikasi praktis bagi pengembangan kebijakan ekonomi hijau di kawasan penyangga IKN.

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