cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Tuti Hermelinda
Contact Email
tutihermelinda.polraf@gmail.com
Phone
+6285382476029
Journal Mail Official
jirapolraf@gmail.com
Editorial Address
Program Studi Akuntansi Politeknik Raflesia Jl. S. Sukowarti No. 28 Curup (39114)
Location
Kab. rejang lebong,
Bengkulu
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 406 Documents
 37   38   39   40   41 
Purchasing Sebagai Titik Kritis Operasional Hotel: Studi Kualitatif Sistem Pengendalian Internal Ni Made Sri Yadnya Wati; Ni Kadek Dewi Sukasih; Ni Nyoman Meita Jayantini
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.v12i1.1347

Abstract

This study aims to analyse the implementation of internal control systems in the purchasing function at GN Resort Bali and identify gaps compared to the framework proposed by Mulyadi (2018). The purchasing function is considered a critical point in hotel operations due to its direct impact on cost efficiency, data reliability, and operational performance. This research uses a qualitative descriptive approach, with data collected through observation, in-depth interviews, and documentation. The analysis compares actual practices with internal control principles, focusing on organizational structure, authorization procedures, and control practices. The results show that the internal control system in the purchasing function is not fully effective. The absence of segregation of duties, where purchasing, receiving, and storage functions are handled by the same unit, increases the risk of data manipulation and inefficiency. Additionally, the lack of an inventory system, where purchases are directly recorded as expenses, weakens control over material usage. The absence of standard operating procedures and supplier contracts further contributes to cost instability. This study concludes that purchasing is a critical operational point requiring stronger internal controls, including segregation of duties, SOP implementation, inventory systems, and improved monitoring. Keywords: purchasing, internal control, segregation of duties, hotel operations, cost control
Dinamika Sosial Ekonomi dalam Konsep Penataan Ruang Pembangunan Bendungan di Desa Belok Sidan Kecamatan Petang, Kabupaten Badung Devie Indriany Moha; Desi Ade Trya
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.v12i1.1348

Abstract

Pembangunan Bendungan Sidan di Desa Belok-Sidan, Kecamatan Petang, Kabupaten Badung memberikan perubahan terhadap kondisi sosial ekonomi masyarakat serta pemanfaatan ruang wilayah. Penelitian ini bertujuan untuk menganalisis dampak pembangunan bendungan terhadap kebiasaan masyarakat, mata pencaharian, pendapatan masyarakat, serta kesesuaiannya dengan arahan RTRW Kabupaten Badung dan RDTR Kecamatan Petang. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan deskriptif. Pengumpulan data dilakukan melalui wawancara, observasi, dan studi dokumentasi terhadap masyarakat yang terkena dan terdampak pembangunan bendungan. Teknik analisis data menggunakan model analisis interaktif yang meliputi pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan.Hasil penelitian menunjukkan bahwa pembangunan Bendungan Sidan menyebabkan perubahan kebiasaan masyarakat terutama pada peningkatan mobilitas dan interaksi sosial akibat adanya akses jalan baru. Selain itu, terjadi perubahan mata pencaharian pada masyarakat terdampak yang beralih menjadi pedagang, pekerja proyek, dan wirausaha kecil. Perubahan tersebut juga diikuti dengan peningkatan pendapatan masyarakat terdampak, sedangkan masyarakat yang terkena langsung relatif tidak mengalami perubahan pendapatan yang signifikan karena masih bergantung pada sektor pertanian.Berdasarkan kesesuaian dengan RTRW Kabupaten Badung dan RDTR Kecamatan Petang, pembangunan Bendungan Sidan sejalan dengan arahan penataan ruang sebagai kawasan pertanian berkelanjutan, kawasan agropolitan, dan kawasan konservasi sumber daya air. Pembangunan bendungan juga berpotensi mendukung pengembangan ekonomi lokal berbasis pariwisata dan perdagangan. Namun demikian, perubahan pemanfaatan ruang yang terjadi perlu dikendalikan agar tidak mengurangi fungsi lindung dan fungsi pertanian wilayah. Dengan demikian, pembangunan Bendungan Sidan memberikan dampak positif terhadap kondisi sosial ekonomi masyarakat, namun tetap memerlukan pengendalian pemanfaatan ruang agar pembangunan wilayah dapat berlangsung secara berkelanjutan.
Pengaruh Disiplin Kerja dan Komitmen Kerja terhadap Prestasi Kerja Karyawan pada PT. Bintang Toedjoe Kota Kediri Dadang Wahyu Asmoro; Nur Laely; Budi Rahayu
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.v12i1.1349

Abstract

This research aims to determine the simultaneous influence of work discipline and work commitment on employee performance at PT. Bintang Toedjoe, Kediri City. This research employs a quantitative research method as the research data is in numerical form and is analyzed using statistics, adhering to scientific principles such as being concrete, objective, measurable, rational, and systematic. The population in this study is all employees at PT. Bintang Toedjoe, Kediri City, totaling 340 people. The sample in this study consists of 77 respondents. The sample size was determined using the Slovin formula. Data collection methods include observation, documentation, and questionnaires. Data analysis methods used include descriptive percentage analysis, classical assumption testing, and multiple linear regression analysis, simultaneous significance test (F test), t-test (partial), and coefficient of determination (R2) test. The results of this study conclude that: (1) There is a partial influence of work discipline on employee performance at PT. Bintang Toedjoe, Kediri City. (2) There is a partial influence of work commitment on employee performance at PT. Bintang Toedjoe, Kediri City. (3) There is a simultaneous influence of work discipline and work commitment on employee performance at PT. Bintang Toedjoe, Kediri City of 65%, while the remaining 35% is influenced by other factors not examined in this study
Pengaruh Kualitas Produk, Kualitas Pelayanan,Harga dan Brand Image terhadap Keputusan Pembelian Mie Djoedes Cabang Bence Kota Kediri Aris Widianto; Igg Heru Marwanto; Djunaedi
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.v12i1.1350

Abstract

This study aimed to determine the influence of product quality, service quality, price, and brand image on purchasing decisions at Mie Djoedes Bence Branch, Kediri City. This quantitative research employed numerical data, which was analyzed using statistical methods to ensure scientific rigor. The population of this study comprised all consumers who made direct purchases at Mie Djoedes Bence Branch, Kediri City. A sample of 150 respondents was selected using nonprobability sampling. Data was collected through questionnaires and documentation. Data analysis involved validity and reliability tests, multiple linear regression analysis with a confirmatory approach. The findings revealed that: (1) Product quality had a positive and significant impact on purchasing decisions at Mie Djoedes Bence Branch, Kediri City. (2) Service quality also had a positive and significant influence on purchasing decisions. (3) Contrary to expectations, price did not significantly affect purchasing decisions at the branch. (4) Brand image exerted a positive and significant influence on purchasing decisions
Pengaruh Harga, Lokasi, Store Atmosphere, dan Word Of Mouth terhadap Keputusan Pembelian pada Warung Gunung (Wagu) Kediri Syahrul Syaiful Riza; Djunaedi; Sasi Utami
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.v12i1.1351

Abstract

-This research aims to determine the influence of price, location, store atmosphere, and word of mouth on purchasing decisions among consumers of Warung Gunung (Wagu) Kediri. This type of research uses quantitative methods, namely a method that describes in detail the object of research. The population in this study were all consumers who had visited Warung Gunung (Wagu) Kediri during the last 6 months. Meanwhile, the sample was 60 people/respondents. Data collection methods use questionnaires, observation, documentation and literature study. Meanwhile, the data analysis method uses validity and reliability tests, classical assumption tests, multiple linear regression tests, partial significance tests (statistical test (t), simultaneous significance tests (F statistical test), and coefficient of determination. From the results of this research it can be concluded that: (1) Price partially has a significant relationship with purchasing decision variables (2) Location has a significant positive effect on increasing purchasing decisions (3) Store Atmosphere has a significant positive effect on purchasing decisions mouth does not have a positive effect on increasing purchasing decisions (5) Price (X1), location (X2), Store Atmosphere (X3) and word of mouth (X4) together (simultaneously) have a significant relationship to the dependent variable, namely decision. purchases (Y). The research results show an adjusted R square of 0.775 or 77.5%. This shows that there is a correlation between purchasing decisions and the variables price (X1), location (X2), Store Atmosphere (X3) and word of mouth ( X4) is high.
Pengaruh Heptagon Fraud Terhadap Fraudulent Financial Statement Pada Perusahaan Basic Materials Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2024 Raulina Br. Sitinjak; Duma Megaria Elisabeth; Ivo Maelina Silitonga
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.v12i1.1361

Abstract

Statements. The population of this study is companies in the Basic Materials sector listed on the Indonesia Stock Exchange for the 2021-2024 period. The study population was 109 companies with 41 of them being a sample that met the criteria. The technique used is purposive sampling. The data analysis technique used was multiple linear regression processed using SPSS 25. The results of this study show that Pressure, Rationalization has no effect on Fraudulent Financial Statements. Opportunity, Capability, Arrogance have a positive or insignificant effect on Fraudulent Financial Statements. Meanwhile, Culture has a negative and significant effect on Fraudulent Financial Statements and Religiosity has a positive and significant effect on Fraudulent Financial Statements. And simultaneous testing proves that Pressure, Opportunity, Rationalization, Capability, Arrogance, Culture, and Religiosity have a significant effect on Fraudulent Financial Statements. In the Coefficient of Determination Test, the results obtained that the variables Pressure, Opportunity, Rationalization, Capability, Arrogance, Culture, and Religiosity were able to explain 8.9% of the variation in Fraudulent Financial Statements. Meanwhile, the remaining 91.1% were influenced by other variables outside the research model.

Page 41 of 41 | Total Record : 406

 37   38   39   40   41 

Filter by Year

2018 2026


Reset
Filter By Issues
All Issue Vol 12 No 1 (2026): Jurnal Ilmiah Raflesia Akuntansi Vol 11 No 2 (2025): Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 1 (2025): Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 2 (2024): Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 1 (2024): Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi Vol. 9 No. 2 (2023): Jurnal Ilmiah Raflesia Akuntansi Vol 9 No 2 (2023): Jurnal Ilmiah Raflesia Akuntansi Vol. 9 No. 1 (2023): Jurnal Ilmiah Raflesia Akuntansi Vol 9 No 1 (2023): Jurnal Ilmiah Raflesia Akuntansi Vol 8 No 2 (2022): Jurnal Ilmiah Raflesia Akuntansi Vol 8 No 1 (2022): Jurnal Ilmiah Raflesia Akuntansi Vol 7 No 2 (2021): Jurnal Ilmiah Raflesia Akuntansi Vol 7 No 1 (2021): Jurnal Ilmiah Raflesia Akuntansi Vol 6 No 2 (2020): Jurnal Ilmiah Raflesia Akuntansi Vol 6 No 1 (2020): Jurnal Ilmiah Raflesia Akuntansi Vol 5 No 2 (2019): Jurnal Ilmiah Raflesia Akuntansi Vol 5 No 1 (2019): Jurnal Ilmiah Raflesia Akuntansi Vol 4 No 2 (2018): Jurnal Ilmiah Raflesia Akuntansi Vol 4 No 1 (2018): Jurnal Ilmiah Raflesia Akuntansi More Issue