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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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Pengaruh Pelatihan dan Pengembangan Sumber Daya Manusia terhadap Peningkatan Kinerja Karyawan dengan Motivasi Kerja sebagai Variabel Intervening (Studi Pada PT. Bank Jatim Tbk. Cabang Tulungagung) Rina Dwi Oktarini; Budi Rahayu; Yogi Yunanto
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.v12i1.1385

Abstract

This study was conducted to investigate the influence of training and human resource development on employee performance, with work motivation serving as an intervening variable at PT. Bank Jatim Tbk., Tulungagung Branch. Employing a quantitative research approach, the study relied on numerical data analyzed through statistical methods, ensuring adherence to scientific principles of concreteness, objectivity, measurability, rationality, and systematicity. The research population consisted of 200 employees, from which a sample of 67 respondents was selected. Data were collected using questionnaires, observation, interviews, and documentation, and subsequently analyzed through descriptive statistics and Partial Least Square (PLS).The findings reveal that training exerts a significant positive effect on employee performance, while human resource development also contributes positively and significantly to performance improvement. Furthermore, training was found to have a significant positive influence on employee motivation, and human resource development similarly enhanced motivation. Motivation itself was shown to play a crucial role in improving employee performance. Importantly, the study highlights that both training and human resource development positively affect performance when mediated by motivation, underscoring the central role of motivation as a bridge between organizational development initiatives and employee outcomes.In conclusion, the research demonstrates that systematic training and human resource development not only directly improve employee performance but also foster motivation, which in turn amplifies performance outcomes. These findings emphasize the importance of integrating motivational factors into organizational strategies for workforce development.
Analisis Faktor Ekonomi, Sosial Budaya serta Profesionalisme melalui Kebijakan Imigrasi dan Regulasi terhadap Keputusan Ekspatriat untuk Bekerja di Sektor BPO (Bussiness Process Outsourcing) di Thailand (Studi pada Ekspatriat yang sedang Bekerja Di Thail Donny Syahbana; Budi Rahayu; Enni Sustiyatik
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.v12i1.1386

Abstract

This study aims to 1) Analyze economic factors on work decisions 2) Analyze socio-cultural factors on work decisions 3) Analyze professionalism factors on work decisions 4) Analyze regulatory policy factors on work decisions 5) Analyze economic factors through regulatory policies on work decisions 6) Analyze socio-cultural factors through regulatory policies on work decisions 7) Analyze professionalism factors through immigration policies on work decisions. This type of research is quantitative research with SEM (Structural Equation Modeling) method as its analysis method. The sample size in this study was 100 respondents, namely expatriates from Indonesia who are currently working at BPO in Thailand with a purposive sampling data collection technique. Data were collected through a questionnaire using the Google Form application. The results of this study found that economic factors have a positive and significant influence on work decisions with an O value of 0.348 and P of 0.014, socio-cultural factors have a positive and significant influence on work decisions with an O value of 0.175 and P value of 0.028, professionalism factors have a positive and significant influence on work decisions with an O value of 0.367 and P of 0.04, regulatory policy factors have a positive but insignificant influence on work decisions with an O value of 0.039 and P of 0.785, economic factors through regulatory policies have a negative and insignificant influence on work decisions with an O value of -0.13 and P value of 0.29, socio-cultural factors through regulatory policies on work decisions have a negative and insignificant influence with an O value of -0.09 and P value of 0.272, and professionalism factors through regulatory policies on work decisions have a positive and significant influence with an O value of 0.248 and P value of 0.018.
Model Manajemen Keuangan Generasi Z di Era Digital: Pengaruh Literasi Keuangan dan Kontrol Diri melalui Perilaku Keuangan dengan Gaya Hidup sebagai Variabel Moderasi di Kabupaten Penajam Paser Utara. Anis Aulia Muslim; Depin Afrilla; Mustari; Delianti
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.v12i1.1389

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan kontrol diri terhadap manajemen keuangan dengan perilaku keuangan sebagai variabel mediasi serta gaya hidup sebagai variabel moderasi pada Generasi Z di Kabupaten Penajam Paser Utara. Penelitian menggunakan pendekatan kuantitatif dengan data yang diperoleh dari 150 responden melalui kuesioner. Analisis dilakukan dengan metode Partial Least Squares-Structural Equation Modeling (PLS-SEM) menggunakan SmartPLS. Hasil penelitian menunjukkan bahwa literasi keuangan dan kontrol diri berpengaruh positif dan signifikan terhadap perilaku keuangan, serta perilaku keuangan berpengaruh positif dan signifikan terhadap manajemen keuangan. Namun, literasi keuangan dan kontrol diri tidak berpengaruh langsung terhadap manajemen keuangan. Perilaku keuangan terbukti memediasi hubungan tersebut secara penuh. Sementara itu, gaya hidup berpengaruh signifikan terhadap manajemen keuangan, tetapi tidak berperan sebagai variabel moderasi. Temuan ini menunjukkan bahwa peningkatan manajemen keuangan pada Generasi Z di Kabupaten Penajam Paser Utara lebih ditentukan oleh perilaku keuangan sebagai implementasi nyata dari pengetahuan dan kontrol diri.
Pengaruh Ukuran Perusahaan, Resiko Keuangan, Kompleksitas dan Reputasi Auditor terhadap Audit Fee pada Perusahaan Sektor Kesehatan yang terdaftar di BEI Periode 2021-2024 Putri Enjelina Sianipar; Ivo Maelina Silitonga; Rike Yolanda Panjaitan; Mulatua Silalahi
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.v12i1.1404

Abstract

This study aims to analyze the effects of firm size, financial risk, firm complexity, and auditor reputation on audit fees for companies in the pharmaceutical subsector of the healthcare industry listed on the Indonesia Stock Exchange during the 2021–2024 period. This study employs a quantitative approach using secondary data in the form of financial statements. The sample consists of 10 companies selected via purposive sampling, resulting in a total of 40 data points. Data analysis was conducted using multiple linear regression. The results indicate that, when analyzed individually, firm size has a significant effect on audit fees. In contrast, financial risk, complexity, and auditor reputation do not have a significant effect on audit fees. Simultaneously, firm size, financial risk, complexity, and auditor reputation significantly influence audit fees by 46.2%, as indicated by the coefficient of determination (R²).
Pengaruh Solvabilitas dan Profitabilitas Terhadap Kebijakan Dividen pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024 Jaris Shofia Abdulah; Andy Lesmana; Farizka Susandra
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

Abstract

Dividend policy is an important financial decision that reflects a company's ability to balance the interests of shareholders and internal funding needs. The determination of dividend policy is influenced by various factors, including solvency and profitability, which represent the company's financial condition and performance. This study aims to analyze the effect of solvency and profitability on dividend policy in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This study employed a quantitative approach using secondary data obtained from the annual financial reports of food and beverage companies listed on the Indonesia Stock Exchange. The population consisted of 37 companies in the food and beverage sub-sector. The sampling technique used was purposive sampling based on predetermined criteria, resulting in 12 companies with 48 observations during the study period. Solvency was measured using the Debt to Equity Ratio (DER), profitability was measured using Return on Assets (ROA), and dividend policy was measured using the Dividend Payout Ratio (DPR). Data analysis was conducted using multiple linear regression analysis with the assistance of EViews software. The results indicate that solvency does not have a significant effect on dividend policy. Meanwhile, profitability has a significant negative effect on dividend policy, indicating that companies with higher profitability tend to retain a larger portion of earnings for reinvestment rather than distributing them as dividends. Simultaneously, solvency and profitability have a significant effect on dividend policy. These findings suggest that dividend policy is determined by a combination of financial factors, particularly the company's ability to generate profits and manage its financial resources efficiently.
Segment Reporting Disclosure under IFRS 8 and PSAK 108 in a Global and Indonesian Economic Uncertainty (2024–2025): Evidence from PT Tigaraksa Satria Tbk Nanda Putra Saragi; Mustari
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.v12i1.1432

Abstract

This study evaluates the compliance of segment reporting presented by PT Tigaraksa Satria Tbk with the requirements of IFRS 8 Operating Segments and PSAK 108 Segmen Operasi, considering the increasing global and Indonesian economic uncertainty that has heightened the need for transparent and reliable financial reporting. The study uses a qualitative descriptive approach based on secondary data obtained from the company's 2024 and 2025 annual reports and financial statements. The analysis applies the quantitative reportability criteria prescribed by IFRS 8 and PSAK 108, including the 10% revenue, profit or loss, and asset threshold tests, as well as the 75% external revenue requirement. The results show that only the Food and Household Needs segment satisfies all quantitative criteria as a reportable operating segment in both reporting periods. Meanwhile, the Gas (LPG) and Other Kitchen Appliances segment and the Books segment do not meet the required thresholds, although both continue to be disclosed in the financial statements. Overall, the company's segment reporting is consistent with the provisions of IFRS 8 and PSAK 108 and fulfills the required quantitative disclosure criteria. Nevertheless, the disclosures could be improved by providing clearer explanations regarding the inclusion of non-reportable segments, segment-specific risks, and the factors influencing changes in segment performance. Strengthening these qualitative disclosures would improve the transparency, comparability, and decision usefulness of financial information, particularly during periods of continued economic uncertainty.
Dampak Transisi SAK EP terhadap Profitabilitas Bank Perekonomian Rakyat (BPR) di Bali Ni Wayan Lady Andini; Ni Kadek Cahya Dwi Utami; Ni Putu Yeni Ari Yastini; I Wayan Adnyana
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.v12i1.1436

Abstract

The Rural Bank (Bank Perekonomian Rakyat or BPR) industry plays a vital role in regional economic development, particularly in Bali which is dominated by the MSME sector. The Financial Services Authority (OJK) mandates BPRs to transition from SAK ETAP to SAK EP effective January 1, 2025. This regulatory shift fundamentally alters the credit loss measurement from an incurred loss model (PPAP) to a forward-looking expected credit loss model (CKPN). This study empirically examines the impact of the SAK EP transition on the profitability (Return on Assets) of BPRs in Bali. Using an explanatory quantitative approach with a pre-post comparison design, the research analyzed the annual financial statements of 44 BPRs with total assets exceeding Rp100 Billion for the years 2024 and 2025. Following a Shapiro-Wilk normality test which confirmed normal data distribution, a Paired-Samples T-Test was conducted. The results demonstrated a significant difference in profitability before and after the SAK EP implementation (Sig. 0.025 < 0.05). The average profitability notably increased from 1.82% to 2.07% post-transition. Although higher provisioning (CKPN) theoretically suppresses earnings, BPRs successfully mitigated this impact through conservative credit practices and localized risk management. Aligning with Institutional Theory, complying with coercive regulatory pressures not only granted institutional legitimacy but ultimately strengthened the banks' long-term business sustainability.
Pengaruh Realisasi Dana Bagi Hasil (DBH) dan Realisasi Dana Alokasi Umum (DAU) Terhadap Indeks Pembangunan Manusia (IPM) di Indonesia Tahun 2015 – 2024. Vivi Adeyani Tandean; 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.v12i1.1444

Abstract

This study aims to examine the effect of the disbursement of Revenue-Sharing Funds (DBH) and General Allocation Funds (DAU) on the Human Development Index (HDI) from 2015 to 2024 in Indonesia, both partially and simultaneously. The method used was multiple regression analysis with data obtained from the Central Statistics Agency (BPS) and the Indonesian Ministry of Finance, which was then processed using IBM SPSS Statistics 22 for Windows. The results of the study indicate that DBH disbursements have a significant effect on the HDI, whereas DAU disbursements do not have a significant effect on the HDI. This study provides evidence that DBH disbursements are a concrete manifestation of fiscal transfers from the central government to the regions and are used to finance basic service programs that support HDI improvement, such as education, health, and economic infrastructure.
The Pengaruh Transaksi Pihak Berelasi terhadap pada Perusahaan Sektor Healthcare di Bursa Efek Indonesia: Pengaruh Transaksi Pihak Berelasi terhadap pada Perusahaan Sektor Healthcare di Bursa Efek Indonesia Ni Ketut Utami 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.v12i1.1447

Abstract

This study aims to examine the effect of related party transactions on the Effective Tax Rate (ETR) of Healthcare companies listed on the Indonesia Stock Exchange during the 2021–2025 period. Related party transactions are often associated with tax planning practices because they may provide opportunities for profit shifting within corporate groups. However, empirical evidence regarding their impact on corporate tax burden remains inconclusive. Therefore, this study investigates whether related party transactions influence the Effective Tax Rate while controlling for firm size, leverage, and profitability. This research employs a quantitative approach using secondary data obtained from the annual financial statements of Healthcare companies. The sample was selected using purposive sampling, resulting in 50 firm-year observations. Data were analyzed using multiple linear regression with IBM SPSS Statistics after conducting classical assumption tests. The results indicate that related party transactions do not have a significant effect on the Effective Tax Rate. These findings suggest that related party transactions in Healthcare companies are primarily conducted to support operational activities rather than as a strategy to reduce corporate tax obligations. Among the control variables, profitability has a significant negative effect on the Effective Tax Rate, whereas firm size and leverage do not show significant effects. The model explains 23.7% of the variation in the Effective Tax Rate. This study contributes to the literature by providing empirical evidence that related party transactions are not a significant determinant of the Effective Tax Rate in Indonesian Healthcare companies. Future research is recommended to include additional variables and a broader research scope to better explain variations in corporate Effective Tax Rates.
Nature-Related Financial Disclosure dalam Perspektif Bibliometric Systematic Literature Review: Evolusi Bidang, Fondasi Intelektual, dan Kerangka Konseptual Maya Novianti; Lizvan M. Sitorus
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.v12i1.1454

Abstract

Meningkatnya perhatian terhadap hilangnya biodiversitas dan degradasi ekosistem sebagai sumber risiko finansial telah mendorong berkembangnya penelitian mengenai nature-related financial disclosure (NRFD). Meskipun jumlah publikasi meningkat secara signifikan dalam beberapa tahun terakhir, literatur yang tersedia masih tersebar pada berbagai disiplin ilmu sehingga perkembangan intelektual, struktur konseptual, dan arah penelitian bidang ini belum terintegrasi secara komprehensif. Penelitian ini bertujuan menganalisis evolusi ilmiah, fondasi intelektual, struktur pengetahuan, perkembangan tematik, serta agenda penelitian masa depan mengenai nature-related financial disclosure menggunakan pendekatan Bibliometric Systematic Literature Review (BSLR). Penelitian menganalisis 81 artikel yang diperoleh dari basis data Web of Science melalui kombinasi analisis bibliometrik dan sintesis sistematis. Analisis bibliometrik dilakukan menggunakan paket Bibliometrix pada perangkat lunak R untuk mengevaluasi perkembangan publikasi, fondasi intelektual, keyword co-occurrence, thematic map, dan thematic evolution, sedangkan sintesis konseptual dilakukan melalui tahapan open coding, axial coding, dan selective coding. Hasil penelitian menunjukkan bahwa NRFD telah berkembang dari perspektif konservasi biodiversitas menuju kerangka yang mengintegrasikan tata kelola perusahaan, pengelolaan risiko berbasis alam, dan pengambilan keputusan keuangan. Sintesis menghasilkan lima tema utama, yaitu (1) kerangka NRFD dan implementasi TNFD, (2) biodiversitas, modal alam, dan penilaian risiko berbasis alam, (3) tata kelola perusahaan, akuntabilitas, dan pelaporan keberlanjutan, (4) pasar keuangan, investasi, dan nilai perusahaan, serta (5) tantangan implementasi, pengukuran, dan perangkat pendukung pengambilan keputusan. Penelitian ini juga mengidentifikasi kesenjangan teoritis, metodologis, dan kontekstual yang menunjukkan perlunya penguatan bukti empiris, standardisasi pengukuran risiko berbasis alam, serta perluasan penelitian pada berbagai konteks kelembagaan. Kontribusi utama penelitian ini terletak pada integrasi pemetaan bibliometrik dan sintesis konseptual yang menghasilkan pemahaman lebih komprehensif mengenai perkembangan nature-related financial disclosure, sekaligus menyediakan agenda penelitian dan kerangka konseptual bagi pengembangan teori maupun praktik di bidang pelaporan berbasis alam.

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