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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 313 Documents
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METODE RISK PROFILE GOOD CORPORATE GOVERNANCE EARNING DAN CAPITAL (RGEC) UNTUK MENILAI TINGKAT KESEHATAN BANK PADA PT BANK RAKYAT INDONESIA Tbk Lizvan Mangatur Sitorus
Jurnal Ilmiah Raflesia Akuntansi Vol 7 No 2 (2021): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v7i2.95

Abstract

Abstract - This study aims to assess the soundness of the bank using the Risk Profile, Good Corporate Governance, Earning and Capital (RGEC) method for the 2018-2020 period. Based on the results of research, the health level of PT Bank Rakyat Indonesia Persero (Tbk) in 2018 to 2020 received a Composite Rating 1 (PK-1) which is "Very Healthy" because the determination of the composite rating is taken based on judgment from the results of each factor, namely the Risk Profile assessed by NPL and LDR, Good Corporate Governance taken from the results of self-assessment, Earnings using ROA and NIM and Capital using CAR more get a rating of one "Very Healthy". So that the results of the composite ranking of PT Bank Rakyat Indonesia Persero (Tbk) in 2018 to 2020 get the first rank, namely with the title "Very Healthy".
ANALISIS KOMPARATIF KINERJA KEUANGAN PT INDORITEL MAKMUR INTERNASIONAL Tbk PERIODE 2016-2020 Dwi Sinta; Berlian Afriansyah
Jurnal Ilmiah Raflesia Akuntansi Vol 7 No 2 (2021): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v7i2.96

Abstract

ABSTRACT-The purpose of this study was to determine financial performance through financial ratios, namely profitability ratios and solvency ratios. The secondary data used is obtained from the annual report of PT Indoritel Makmur Internasional Tbk for the 2016-2020 period which consists of Return On Assets (ROA), Return On Equity (ROE), Debt Equity Ratio (DER) and Debt Ratio. Financial performance analysis is carried out comparatively by comparing financial ratios during the 2016-2020 period and by comparing the financial ratios of PT Indoritel with similar companies, namely PT Alfaria Sumber Trijaya Tbk. The results of the analysis show that the Profitability Ratios of PT Indoritel, namely ROA and ROE, have a downward trend during the 2016-2020 period, but the solvency ratios, namely DER and Debt ratios, show an increasing trend during the 2016-2020 period, while for comparative analysis using the ratio comparison of similar companies, namely PT Alfaria Sumber Trijaya Tbk shows that for the profitability ratio, PT Alfaria is better than PT Indoritel, on the contrary for the Solvency Ratio, namely DER and Debt Ratio, PT Indoritel is better than PT Alfaria Sumber Trijaya Tbk.
ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN SAK-ETAP PADA KPN SERUMPUN DINAS PENDIDIKAN DAN KEBUDAYAAN KABUPATEN REJANG LEBONG Yunus Dwikasmanto
Jurnal Ilmiah Raflesia Akuntansi Vol 7 No 2 (2021): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v7i2.98

Abstract

Financial statements are a means of communicating financial information from the results of the accounting activity process that can assist users of financial statements in making decisions. Generally accepted Financial Accounting Standards are considered complicated to apply to business entities that do not have public accountability. Based on this, IAI issued Financial Accounting Standards for Entities Without Public Accountability (SAK-ETAP) which can accommodate accounting needs for entities that do not have public accountability. This study aims to analyze the application of SAK-ETAP in the presentation of the financial statements of the Cognate KPN of the Education and Culture Office of Rejang Lebong Regency. KPN Cognate of the Education and Culture Office of Rejang Lebong Regency is a business entity that manages members' funds in the form of savings and loans. The method used in this research is comparative descriptive analysis. The results of the study based on the presentation of the balance sheet, income statement, statement of changes in equity, and cash flow statements for 2019, show that the KPN Cognate of the Education and Culture Office of Rejang Lebong Regency has not presented notes on financial statements (CALK), there is an error in the classification of account posts, and there are inconsistencies in updating the statement of cash flows. This study suggests that cooperatives disclose cooperative accounting policies in CALK, update each component of financial statements, and hire employees who are skilled in accounting.
AKUNTABILITAS PENGELOLAAN DANA DESA PADA DESA SUBAN AYAM KECAMATAN SELUPU REJANG KABUPATEN REJANG LEBONG Tri Juniarti; Anggie Novrie
Jurnal Ilmiah Raflesia Akuntansi Vol 7 No 2 (2021): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v7i2.99

Abstract

 Abstract - This study aims to determine how the administration, reporting and accountability of village funds in Suban Ayam Village, Selupu Rejang District, Rejang Lebong Regency, Bengkulu Province. This research method is descriptive qualitative. Sources of data are primary data and secondary data. Data collection techniques were interviews, and documentation and conclusions were drawn using qualitative analysis techniques. The results of the study show: (1) The administration is carried out by finance in the form of expenses recorded in the general treasury book, bank book and tax subsidiary ledger. (2) Delay in reporting for semester 1 due to grammatical errors. (3) Accountability The submission of accountability reports to the public through billboards/banners as well as direct submission for the convenience of the community to see the performance of the village government.
EFEKTIVITAS PENERAPAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH (SIPKD) TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Siska Yulia Defitri
Jurnal Ilmiah Raflesia Akuntansi Vol 8 No 1 (2022): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v8i1.100

Abstract

Application of information systems at government agencies in particular, is quite an important role in producing high quality financial statements. The government is trying to realize the excellent service to the community by building information technology in the field of finance or accounting in relation to ​​financial Management, namely Financial Management Information System (SIPKD). The purpose of this study was to determine the influence of Implementation Effectiveness of Financial Management Information System (SIPKD) on the Quality of Financial Statements. This research was conducted at the regional work units (SKPD) within the City of Solok the number SKPD 41 units. The sample used in this study as many as 44 people SIPKD operator. Quantitative analysis techniques and simple regression analysis is used as a data analysis technique. The analysis showed the effectiveness of the implementation SIPKD significant effect on the quality of financial reporting in the City in Solok
REALISASI GOOD GOVERNANCE PADA AKUNTANBILITAS ALOKASI DANA DESA (STUDI KASUS : DESA GEJAGAN KECAMATAN LOCERET KABUPATEN NGANJUK Fridania Zahrotin
Jurnal Ilmiah Raflesia Akuntansi Vol 8 No 1 (2022): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v8i1.115

Abstract

In a village financial system that is shifted to the allocation of village funds to regional agencies to increase the APBN through regional original income. The case study carried out was at the Village Office location in Gejagan Village, Loceret District, Nganjuk Regency by monitoring the application system for processing and financial arrangements in allocating village funds to various activities in implementing existing activities in the village. Meanwhile, this village uses the application of a good governance system or in the Latin term meaning good government by linking an accountability of village funds into activities that have been designed since the planning system was created for a program to be carried out. Although in its implementation the village government is required to have an aspect of good governance, where one of the main characteristics or elements of good governance is accountability. Accountability itself is a form of responsibility for carrying out the organization's mission in achieving the goals that have been set through the medium of accountability which is carried out periodically. The allocation of village funds is basically financial assistance from the Regency Government, Provincial Government, and Central, City Government to the Village Government sourced from the APBN, Provincial APBD, Regency/Municipal APBD which is channeled through the village treasury in the context of implementing Village Governments that have events. specific in each village.
STUDI LITERATURE REVIEW PENGARUH STRATEGI DIVERISFIKASI TERHADAP KINERJA PERUSAHAAN DAN MANAJEMEN LABA Muttia Anggreini; Ferdinand Aldo; Kezia Hany Josefin Rondonuwu; Vanka Auliani; Carmel Meiden
Jurnal Ilmiah Raflesia Akuntansi Vol 8 No 1 (2022): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v8i1.119

Abstract

This study aims to identify the elements that can be associated with diversification. Diversification, namely the company carries out a strategy by adding new products but having linkages with existing products (concentric diversification). In other words, diversification has the aim of maximizing the size of the business so as to maximize the profits derived from the expansion of the business segments owned so as to improve the company's performance. However, with diversification, there are also opportunities in matters relating to earnings management which can be explained by agency theory.
PENYAJIAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NONLABA BERDASARKAN ISAK 35 DI PANTI ASUHAN GELORA KASIH SIBOLANGIT Rejeki Pasaribu; Sahala Purba; Deby Tobing; Hizkia Tambunan; Leni Siagian; Selvina Sitorus; Abdi Nadeak
Jurnal Ilmiah Raflesia Akuntansi Vol 8 No 1 (2022): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v8i1.120

Abstract

Karakteristik entitas nirlaba berbeda dengan entitas bisnis. Perbedaan utama yang mendasar terletak pada cara entitas nirlaba memperoleh sumber daya yang dibutuhkan untuk melakukan berbagai aktivitas operasinya. Entitas nirlaba memperoleh sumberdaya dari pemberi sumber daya yang tidak mengharapkan pembayaran kembali atau manfaat ekonomi yang sebanding dengan jumlah sumberdaya yang diberikan. Penelitian ini bertujuan untuk melakukan evaluasi implementasi laporan keuangan pada Panti Asuhan Gelora Kasih Sibolangit berdasarkan Interprestasi Standar Akuntansi Keuangan Nomor 35. Sejauh ini Panti Asuhan Gelora Kasih masih menggunakan laporan keuangan sebatas kas masuk dan kas keluar. Penelitian ini bertujuan untuk menggambarkan laporan keuangan Panti Asuhan Gelora Kasih dengan laporan Keuangan yang lengkap berdasarkan ISAK 35 dengan menggunakan aplikasi pembantu yaitu Microsoft Excel. Meskipun organisasi non laba tidak fokus mencari keuntungan, namun masih menghadapi masalah keuangan karena organisasi non laba memiliki anggaran, membayar karyawan, membayar tagihan, listrik dan telepon dan masalah keuangan lainnya. Selain itu, ada ciri khusus organisasi non laba dalam memperoleh sumber daya yang diperlukan untuk menjalankan kegiatan operasionalnya. Organisasi non laba memperoleh dana dari iuran dari donatur yang tidak mengharapkan pembayaran kembali atau menerima manfaat ekonomi yang sepadan dengan dana yang diberikan (PSAK 45, 2015). Keistimewaan ini memiliki karakteristik yang menimbulkan perbedaan jenis transaksi, siklus bisnis, pola pengelolaan keuangan, perlakuan akuntansi dan kebutuhan pelaporan keuangan badan usaha secara umum (IAI, 2018). Panti Asuhan termasuk organisasi non laba. Panti Asuhan merupakan suatu lembaga usaha kesejahteraan sosial yang mempunyai tanggung jawab untuk memberikan pelayanan kesejahteraan sosial kepada anak telantar dengan melaksanakan penyantunan dan pengentasan anak telantar, memberikan pelayanan pengganti fisik, mental, dan sosial pada anak asuh.
KEPEMILIKAN MANAJERIAL, KUALITAS AUDITOR DAN MANAJEMEN LABA Agung Prayogi
Jurnal Ilmiah Raflesia Akuntansi Vol 8 No 1 (2022): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In a village financial system that is shifted to the allocation of village funds to regional agencies to increase the APBN through regional original income. The case study carried out was at the Village Office location in Gejagan Village, Loceret District, Nganjuk Regency by monitoring the application system for processing and financial arrangements in allocating village funds to various activities in implementing existing activities in the village. Meanwhile, this village uses the application of a good governance system or in the Latin term meaning good government by linking an accountability of village funds into activities that have been designed since the planning system was created for a program to be carried out. Although in its implementation the village government is required to have an aspect of good governance, where one of the main characteristics or elements of good governance is accountability. Accountability itself is a form of responsibility for carrying out the organization's mission in achieving the goals that have been set through the medium of accountability which is carried out periodically. The allocation of village funds is basically financial assistance from the Regency Government, Provincial Government, and Central, City Government to the Village Government sourced from the APBN, Provincial APBD, Regency/Municipal APBD which is channeled through the village treasury in the context of implementing Village Governments that have events. specific in each village.
ANALISIS KOMPARATIF KINERJA KEUANGAN PERBANKAN MILIK NEGARA DAN MILIK SWASTA DI MASA PANDEMI COVID-19 Tri Setiawati; Diah Agustina Prihastiwi
Jurnal Ilmiah Raflesia Akuntansi Vol 8 No 1 (2022): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v8i1.123

Abstract

This research’s aim is to compare the financial performance between state-owned banks and national private banks during the Covid-19 pandemic which is projected by the ratio of LDR, NPL, NIM, BOPO, CIR, ROA, ROE, and CAR. Purposive sampling method was used in the selection of samples. The sample banks of this research are four state-owned banks and nine national private banks. The research data were analyzed using Independent Sample T-Test and Mann Whitney U-Test. According to the results of hypothesis test conducted, financial performance of state-owned banks and national private banks during the Covid-19 pandemic did not show any significant differences in terms of the ratio of LDR, NPL, NIM, BOPO, CIR, ROA, and ROE. However, if projected with the CAR ratio, it shows the results that there is a significant difference between the financial performance of state-owned banks and national private banks during the Covid-19 pandemic.

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