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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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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.
Penerapan Strategi Digital Marketing Pada Usaha Mikro, Kecil, Menengah (UMKM) Fire Chicken Purwokerto Andara Kesya Saputra; Naira Hasifa
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.v12i1.1374

Abstract

Abstrak— The purpose of this study is to ascertain how Fire Chicken UMKM implements digital technology and marketing.UMKM are crucial to the Indonesian economy, especially when it comes to generating jobs and promoting regional and national economic expansion. Using information and communication technology to assist business activities is oneway UMKM may stay competitive in the age of digitalisation and continue to expand. Business players must adopt digital marketing tactics in order to broaden their market reach and boost sales, as the evolution of internet technology has caused a shift in marketing trends from traditional to digital. This study employs a descriptive, qualitative methodology. The manager of Fire Chicken UMKM, who is thought to be knowledgeable with the digital marketing tactics used by the company, is the research informant for the purposive sampling technique. About 70% of total sales come from digital marketing, with online channels and the DO system accounting for 60% of revenues Keywords: Digital Marketing, UMKM, Social Media, Digital Technology, Marketing
Pengaruh Model Kerja Hybrid Dan Gaya Kepemimpinan Terhadap Produktivitas Karyawan Di Jakarta Rizka Ayu Mutiara Putri Soeharno; Yudi Kristanto; Setiawati
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.v12i1.1382

Abstract

Sejak pandemi, banyak perusahaan di Jakarta telah menerapkan model kerja hybrid yang menggabungkan antara kerja jarak jauh dan juga di kantor. Fenomena ini menimbulkan kekhawatiran tentang bagaimana hal ini memengaruhi produktivitas pekerja, terutama jika dikaitkan dengan gaya kepemimpinan. Tujuan penelitian ini adalah untuk mengkaji bagaimana produktivitas karyawan dipengaruhi oleh model kerja hybrid dan gaya kepemimpinan. Metodologi penelitian ini menggabungkan pendekatan kuantitatif dengan purposive sampling, strategi pengambilan non-probability sampling. Respondennya adalah karyawan Jakarta yang telah bekerja minimal tiga bulan dengan struktur kerja campuran. Analisis regresi linier berganda dilakukan di SPSS setelah data dikumpulkan melalui survei online yang disebarluaskan melalui media sosial. Menurut penelitian ini, produktivitas karyawan dipengaruhi secara positif oleh model kerja hybrid (3,6%), gaya kepemimpinan (4%), dan keduanya secara bersamaan (5,4%). Namun, karakteristik yang tidak dicakup di penelitian tetap memiliki dampak signifikan terhadap produktivitas karyawan
Pengaruh Fasilitas dan Kualitas Jasa terhadap Kepuasan di Bus Wisata di Tulungagung Jawa Timur Nyo Hiwancobowiono; Enni Sustiyatik; Nur Laely
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.v12i1.1383

Abstract

This study aims to analyze the influence of facilities on the satisfaction of tourist bus users in Tulungagung, the effect of service quality on the same satisfaction, as well as the combined impact of facilities and service quality on tourist bus user satisfaction in the region. The research adopts a positivist approach with a quantitative method. Data were collected through questionnaires, observations, and interviews. The analysis includes validity and reliability tests, classical assumption tests, and multiple linear regression to evaluate the effects of facilities and service quality on customer satisfaction with tourist buses. Facilities (X1) have a significant positive effect on user satisfaction, with a coefficient of 0.926 and a p-value of 0.000, indicating that improved facilities increase satisfaction. Conversely, service quality (X2) shows a significant negative effect, with a coefficient of -0.442 and a p-value of 0.000, suggesting that poor service quality reduces satisfaction. Simultaneously, facilities and service quality exert a significant influence, with an F-value of 206.044 and a p-value of 0.000, explaining 73.7% of the variation in user satisfaction.
Analisis Pengaruh Kualitas Layanan, Fasilitas, Harga dan Lokasi Terhadap Kepuasan Konsumen di Premier Futsal Kediri Meswanto; Djunaidi; Angga Rizka
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.v12i1.1384

Abstract

This study aims to determine the effect of service quality, facilities, price, and location on customer satisfaction at Premier Futsal Kediri. This type of research uses a quantitative method, namely a method that describes in detail about something that is the object of research. The population in this study was the number of visitors to Premier Futsal Kediri in June 2022, which amounted to 960 people and a sample of 100 respondents. The sampling technique was convenience/accidental sampling. The data collection method used a questionnaire, observation, documentation, and literature study. The data analysis method used validity and reliability tests, classical assumption tests, multiple linear regression tests, partial significance tests (t-statistic tests), simultaneous significance tests (f-statistic tests), and coefficients of determination. From the results of this study, it can be concluded that: (1) Service quality (X1), facilities (X2), price (X3), and location (X4) together (simultaneously) have a relationship with the dependent variable, namely customer satisfaction (Y). (2) Partial service quality does not have a significant relationship with the customer satisfaction variable. This can be proven by the results of the t count of -0.552 smaller than the t table of 0.677 with a significance level of 0.582 greater than 0.050.

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