Articles
210 Documents
<![CDATA[Pengaruh Efektivitas Komite Audit Dalam Meningkatkan Profitabilitas Perusahaan : (Studi Pada Perusahaan BUMN Yang Terdaftar Di BEI Periode 2018-2021) ]]>
<![CDATA[Muhammad Catur Pamungkas]]>;
<![CDATA[Lego Waspodo]]>
<![CDATA[ Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54066/jura-itb.v2i1.1340
<![CDATA[This research aims to analyze the influence of audit committee effectiveness in increasing company profitability. The sampling technique used in this research was purposive sampling. The type of data used is secondary data. The type of research used is quantitative research with data collection techniques, namely downloading the annual reports of state-owned companies listed on the IDX. The data analysis technique in this research was carried out using the SPSS 26 method. The results of this research show that the independence of the audit committee and the competence of the audit committee have a positive and significant effect on profitability. Meanwhile, the number of audit committees and the frequency of audit committee meetings have no effect on profitability.]]>
<![CDATA[Analisis Strategi Penjualan Dalam Meningkatkan Laba Usaha Pada Wisata Buatan di Kota Metro ]]>
<![CDATA[Ayu Maya Lestari]]>;
<![CDATA[Dany Arsenio]]>;
<![CDATA[Fara Khairunnisa]]>;
<![CDATA[Muhamad Fatikhul Khoir]]>;
<![CDATA[Carmidah Carmidah]]>
<![CDATA[ Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54066/jura-itb.v2i1.1344
<![CDATA[This research aims to analyze the marketing strategies implemented by business actors in artificial tourism in Metro City in an effort to increase tourist attraction. The research was conducted through interviews with 15 business actors out of a total of 30 business actors who sell at artificial tourism on Jalan Proklamasi No. 27 Mulyosari. The research results show that business actors implement a pricing strategy based on market prices and provide seating facilities to increase visitor comfort. Several business actors also use social media as a promotional tool. This strategy has proven to be quite effective in maintaining the stability of sales numbers from when it first started operating until 2023. Accordingly, it can be concluded that the combination of competitive pricing, increasing customer comfort, and the use of social media is the right marketing strategy for business actors to implement in artificial tourism in the city. Metro.]]>
<![CDATA[Analisis Perlakuan Akuntansi Hubungan Kantor Pusat dan Kantor Cabang Pada Usaha Papabendonut Coffee & Eatery ]]>
<![CDATA[Arini Nur Arista]]>;
<![CDATA[Abdul Aziz Ramadhan]]>;
<![CDATA[Rani Asupa]]>;
<![CDATA[Ratna Septina]]>;
<![CDATA[Carmidah Carmidah]]>
<![CDATA[ Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54066/jura-itb.v2i1.1346
<![CDATA[This research examines the analysis of the accounting treatment of head office and branch office relationships at Papabendonuts Coffee & Eatery. The purpose of this study is to determine how the implementation of the accounting relationship treatment between the head office and branch offices of Papabendonuts Coffee & Eatery. Through interviews with the shopkeeper of the Papabendonuts Coffee & Eatery branch office located in Mulyojati, West Metro, it was found that the accounting system used in this business uses a centralized system with the implementation of financial statements, bookkeeping at branch and head offices, production authority, merchandise collection, allocation of employee rights costs, recording assets or recording profit and loss. From these implementations, it was found that Papabendonuts Coffee & Eatery has 75% conformity in the implementation of accounting relationships between the head office and branch offices related to the centralization system. The results of this study indicate that Papabendonuts Coffee & Eatery is almost in accordance with the existing centralization system in the accounting relationship between the head office and branch offices.]]>
<![CDATA[Analisis Kas Kecil Dalam Sistem Akuntansi Kas Pada PT Paya Pinang ]]>
<![CDATA[Wifka Yunita]]>;
<![CDATA[Kusmilawaty Kusmilawaty]]>
<![CDATA[ Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54066/jura-itb.v2i1.1349
<![CDATA[The formation and use of cash is a delegation of authority to petty cash holders to pay directly for relatively small cash expenditures. This research aims to analyze procedures for the formation, accountability and filling of petty cash at PT. PD. Paya Pinang. This research uses qualitative methods with primary data sources. Data collection by interviews and documentation in the form of recording procedural data contained in the procedure book which is kept in the finance section. The results of this research show that petty cash in the cash accounting system at PT. PD Paya Pinang's formation, accountability and replenishment procedures have been carried out efficiently and effectively using a fixed fund system (Imprest find) because it has gone through the procedures established by the company.]]>
<![CDATA[Analisis Penerapan Teori Akuntansi Positif Terhadap Kasus Derivatif Pada PT. Mayora Indah VS Bankers Trust Internasional PLC, CS ]]>
<![CDATA[Jihan Mawaddah]]>;
<![CDATA[Sintya Kirana]]>;
<![CDATA[Nafisah Nuqma Nasyiwa]]>
<![CDATA[ Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54066/jura-itb.v2i1.1351
<![CDATA[This research aims to examine the application of positive accounting theory to the derivatives case involving PT. Mayora Indah vs Bankers Trust International PLC, CS. The methodology utilized in this study is descriptive analysis employing a qualitative approach. The data used here is secondary data, sourced from research journals that have been reprocessed. The research findings indicate that the derivatives transaction conducted by PT. Mayora Indah does not qualify as hedging aligning with the principles of prudential banking. This determination is due to the fact that the master agreement for said transaction is also fictitious, thus lacking validity in the derivative transaction.]]>
<![CDATA[Implementasi Pelaporan Keuangan Pada Panti Asuhan Beabdurrohim ]]>
<![CDATA[Rifdah Auliyah Murat]]>;
<![CDATA[Maulidah Narastri]]>
<![CDATA[ Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54066/jura-itb.v2i1.1353
<![CDATA[BeAbdurrohim Gresik Orphanage Dusun Bunut, Randegansari, Kec. Driyorejo, Gresik Regency, East Java. The orphanage is a non-profit organization, where the orphanage management has full responsibility in matters of trust. which has been given in terms of running the operations of the orphanage. As a form of public sector non-profit organization, one of the sources of funding for orphanages is in the form of donations from regular donors or incidental donors. This research aims to identify the implementation of the Financial Reports of the BeAdburrahim orphanage when viewed from ISAK 35 regarding non-profit organizations. The research was carried out using primary data, namely interviews and field observations, as well as secondary data in the form of financial reports at orphanages. The type of research that will be used is using a descriptive qualitative method by describing the state of the research object and then comparing it with existing standards]]>
<![CDATA[Studi Literatur: Mengungkap Fraud – Red Flag, Fraud Evidence, dan Audit Digital ]]>
<![CDATA[Retno Ayu Widyastuti]]>;
<![CDATA[Tri Ratnawati]]>
<![CDATA[ Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54066/jura-itb.v2i1.1356
<![CDATA[In an era of rapidly evolving digital transactions and the pervasive influence of technology in the financial world, fraud detection and prevention has become a key focus for companies, regulators, and auditors. This research aims to explore key concepts related to fraud, with an emphasis on red flags, evidence of fraud, and the transformative role of digital audit. The research method used a literature study, focusing on understanding and analyzing written sources relevant to the research topic without involving primary data collection. The results show that the integration of red flags in digital-based auditing is not just an application of technology, but also a proactive step to build a stronger layer of security to overcome fraud challenges in an ever-changing business environment. Continued efforts to develop and improve digital-based audit technology are expected to continue to provide benefits in identifying and preventing fraud, ensuring the sustainability of integrity and security in a dynamic business world.]]>
<![CDATA[Foreign Direct Investment And Accounting Conservatism: IFRS Adoption As Moderating Variable ]]>
<![CDATA[Siti Naziyatul Ulfa]]>;
<![CDATA[Zaitul Zaitul]]>;
<![CDATA[Herawati Herawati]]>;
<![CDATA[Mardiana Azizah]]>;
<![CDATA[Desi Ilona]]>
<![CDATA[ Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54066/jura-itb.v2i1.1357
<![CDATA[This study examines the effect of moderation in IFRS adoption on the relationship between Foreign Direct Investment (FDI) and accounting conservatism. The object of research is companies listed on the Indonesia Stock Exchange (IDX) mining sector. Seventeen companies were the final samples, and three hypotheses were tested in this study. This study also uses control variables: company age, size, and profitability. Hypothesis testing uses Moderate Regression Analysis (MRA) SPSS version 16.0. The results of this study indicate that (i) Foreign Direct Investment (FDI) has a positive effect on accounting conservatism, (ii) The adoption of IFRS does not affect accounting conservatism, and (iii) the Adoption of IFRS cannot moderate the relationship of Foreign Direct Investment (FDI) and accounting conservatism. For the control variable, only the profitability variable has a negative effect on accounting conservatism.]]>
<![CDATA[Implementasi Akuntansi Lingkungan Terhadap Kinerja Perusahaan ]]>
<![CDATA[Sintya Kirana]]>;
<![CDATA[Nafisah Nuqma Nasyiwa]]>
<![CDATA[ Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54066/jura-itb.v2i1.1358
<![CDATA[This research aims to determine the implementation of accounting on company performance. The method used in this research is literature study. The type of data used in this research is secondary data, which comes from research journals that have been reprocessed. This research instrument is data on accounting implementation on company performance. Where the journal is used as a reference, the determination of reference data comes from the internet and accredited journal website sources. Then the data obtained is analyzed, concluded and reviewed to obtain conclusions from the literature study. The results of the research show that benchmarks can be found regarding the implementation of accounting on company performance so that it can be concluded that there is an increased focus on environmental problems which is in line with increasing environmental damage. Despite repeated emphasis on the importance of environmental protection, environmental damage continues to occur, especially in relation to business operations. To overcome this problem, environmental accounting is considered the best solution for companies to be responsible for managing the impact of environmental damage related to their business activities. However, there are still challenges in implementing environmental accounting, mainly due to a lack of awareness among individuals and society. Several case studies in Indonesia, such as industrial waste dumping and uncontrolled deforestation, show that environmental violations can result in companies being closed down by the government.]]>
<![CDATA[Analisis Pengaruh Pendapat Audit, Perubahan Kepemimpinan, Krisis Keuangan Terhadap Pergantian Auditor Pada Perusahaan F&B ]]>
<![CDATA[Fannya Mutiara Sari]]>;
<![CDATA[Henitha Nadia Kristy]]>;
<![CDATA[Irda Agustin Kustiwi]]>
<![CDATA[ Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54066/jura-itb.v2i1.1359
<![CDATA[The aim of this research is to analyze the influence of audit opinions, changes in leadership, and the financial crisis on the decision to change auditors in companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in the period 2018-2022. Auditor turnover, or auditor turnover, has become an important phenomenon in the accounting and auditing literature because it can reflect the complexity of the relationship between the company, the auditor, and external factors. The research methodology used a quantitative approach with a sample consisting of companies in the consumer goods industry sector that experienced a change of auditor during the research period. Data collection comes from annual financial reports, audit reports, and announcements of auditor changes. Logistic regression analysis was used to test the research hypothesis. The desired hope from the research results is to introduce the factors that influence the decision to change auditors in the consumer goods industry sector. The practical implications of this research can help regulatory authorities, company management, and the audit profession in identifying potential risks that may be associated with changing auditors.]]>
