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Jurnal Riset Akuntansi
Published by INSTITUT TEKNOLOGI DAN BISNIS SEMARANG
ISSN : 29856248     EISSN : 2985766X     DOI : 10.54066
Core Subject : Economy,
Economics, Econometrics & Finance
Ilmu bidang Ekonomi dan Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 210 Documents
 9   10   11   12   13 
Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan Pada PT. PP Londom Sumatra Indonesia Tbk (Lonsum) Periode 2018 - 2022 Nur Aisyah; Nurman Nurman; Hety Budiyanti; Uhud Darmawan; Andi Mustika Amin
Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i1.1365

Abstract

Financial performance is useful for gaining insight into the entity's financial health, evaluating operational performance, identifying trends, and making decisions based on relevant financial information. In measuring financial performance, you can use liquidity ratios, profitability ratios, solvency ratios, activity ratios and market ratios to identify potential areas that need to be improved or are indicated as problematic. This research aims to determine the financial performance of PT. PP London Sumatra Tbk in 2018-2022. The variables of this research are financial performance, liquidity ratios, profitability ratios, solvency ratios, activity ratios and market ratios. The population and sample of this research are financial reports from PT. PP London Sumatra Tbk 2018-2022. Data collection was carried out using documentation techniques. The results of this research indicate that the financial performance of PT. PP London Sumatra Tbk for 2018-2022 based on industry standards using liquidity ratios, profitability ratios, and solvency ratios and activity ratios are classified as very good. Meanwhile, the financial performance of PT. PP London Sumatra for 2018-2022 based on industry standards using market ratios is classified as not good.
Studi Literature: Pengaruh Teknik Audit Investigatif, Pengalaman Dan Profesionalisme Auditor Investigatif Dalam Pengungkapan Fraud Moch Deny Setiawan; Tri Ratnawati
Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i1.1366

Abstract

This research aims to determine the influence of investigative audit techniques, experience and professionalism of investigative auditors on fraud disclosure. The research method used in this research is literature study. The results of this research are that investigative audit techniques have no effect on disclosure of fraud, experience has an effect on disclosure of fraud, professionalism of investigative auditors has a positive effect on disclosure of fraud. Further research is still needed to add variables such as forensic accounting, investigative auditing, professional skepticism, independence and code of ethics.
Dampak Penurunan Harga Karet Terhadap Kesejahteraan Keluarga Petani Di Desa Kertopati Tahun 2017-2021: Studi Kasus Di Kecamatan Mandiangin Kabupaten Sarolangun Mustazila Mustazila; Eja Armaz Hardi; Ahmad Syahrizal
Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i1.1370

Abstract

This study aims to find out what impact the Kertopati village community felt as a result of a decrease in the price of rubber sap and how the Kertopati village community's efforts to improve welfare resulted from a decrease in rubber latex prices, this research is of a qualitative type. The object of this research is the entire community of Kertopati village who work as rubber farmers. The data sources used are primary data and secondary data. Data were obtained directly from 12 respondents using data analysis methods, namely observation, interviews and personal documentation, then the data was processed using data processing techniques. The results of the study show that: The impact they feel is the lack of fulfillment of their daily needs, they must try to find efforts to meet these needs, try to continue to complement clothing and food, and be able to meet social economic needs. The Kertopati village community must be able to survive, for the head of the household must be able to stand up to keep the family alive. The efforts they make, namely by carrying out new professions such as being construction workers, selling and even working with other people (ART), this proves that the efforts they are making are to continue to make ends meet and improve welfare.
Manajemen Strategi Pemasaran Untuk Meningkatkan Daya Saing UMKM di Bekasi Pasca COVID-19 Aspan Priana
Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i1.1456

Abstract

In this research, MSME entrepreneurs are encouraged to develop their ability to develop marketing strategies so that they are able to manage knowledge that will move them to become more competitive and innovative in a business competition. The problems and solutions of MSME entrepreneurs in Bekasi towards the sustainability of their businesses are a form of steps that will be continued to maintain, improve and develop their businesses through strengthening business management in the field of marketing. MSME players are encouraged to have good knowledge management and absorptive capacity so that they are able to accumulate various information and knowledge absorbed from various information media in an effort to reach customers.
Pengaruh Literasi Keuangan, Pendidikan Keuangan Keluarga, Sikap Keuangan, dan Teman Sebaya Terhadap Perilaku Keuangan Mahasiswa Maylizza Putri Dyansyah; Maria Yovita R. Pandin
Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i1.1519

Abstract

The purpose of this study is to identify variables that influence financial behavior among S1 Accounting students in Surabaya. These variables include financial literacy, family financial education, financial attitudes, and peer influence. Questionnaires serve as the primary data collection tool for this quantitative study. This sampling method is based on Roscoe's Purposive Sampling theory and strategy. This study analyzed data using SEM-PLS. The findings revealed that there was a positive and statistically significant association between financial behavior and financial literacy, financial attitudes and peers, and no association between financial behavior and family financial education.
Analisis Sistem Pembuatan Paspor pada Kantor Imigrasi Kelas II TPI Tanjung Balai Asahan Amira Salsabila Afra Sihombing; Kusmilawaty Kusmilawaty
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1653

Abstract

The aim of this research is to determine the passport making system at the TPI Tanjung Balai Asahan Class II Immigration Office. The approach used in this research is descriptive qualitative with data sources using primary data obtained through observation and interviews. The results of this research indicate that the passport making system at the TPI Tanjung Balai Class II Immigration office can be said to be not good. This can be seen from the many complaints from the public. Regarding that, not all people are allowed to register for a passport directly at the immigration office and it is only allowed for people aged 50 years and over. Another complaint made by the public to Customer Care is the difficulty of logging into the existing application system, which is only opened once a week, namely on Fridays at 18.00 WIB. Then another complaint is the long queue for processing online passport applications and the long passport processing process. Therefore, it can be recommended to increase the M-Passport registration schedule, provide information on using the system for making passports online so that problems do not occur, and improve the quality of passport making services so that the passport making process does not take a long time.
Penerapan Sistem Informasi Manajemen Kepegawaian (SIMPEG) di Kementrian Hukum dan HAM Sumatera Utara Putri Febrianti; Nurlaila Nurlaila
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1690

Abstract

This research aims to find out and examine the implementation of the Personnel Management Information System (SIMPEG) at the Ministry of Law and Human Rights of North Sumatra to realize E-Government. This research is a descriptive qualitative type with data collection techniques carried out through triangulation which includes interviews, observation and documentation studies, then the data is analyzed using the Miles and Huberman model where the data is reduced, presented and conclusions are drawn. The results of this research are that the application of SIMPEG has been implemented according to its function to develop electronic-based government administration in improving the quality of personnel services optimally, as well as as a medium for making personnel decisions. Efforts made to optimize the implementation of SIMPEG are to carry out routine monitoring of each individual's performance behavior by their direct superior, then there is integrated socialization as a form of support from internal and external sources by maximizing the potential of existing resources.
Analisis Penerimaan Pajak Bumi dan Bangunan (PBB) terhadap Pendapatan Daerah di Kecamatan Kotarih Audi Fazhillah; Nurlaila Nurlaila
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1694

Abstract

This research aims to analyze regional tax revenues on regional income in Kotarih sub- district. The data used in this research is a verbal question and answer process that takes place in one direction. The results of this research show a positive relationship between tax revenues and income in Kotarih sub-district, Serdang Bedagai district. Regional government income used to finance development comes from various sources, one of which is taxation. To finance the region and promote its development, it can adopt a tax revenue optimization policy in which everyone is obliged to pay taxes in accordance with their obligations and established legal rules. One of the potential regional taxes based on regional expenditure, the Serdang Bedagai Regency Government recorded a quite good increase in the funds involved. Increasing regional tax revenues will improve the welfare of urban communities by providing regional income by regulating the community's economy so that it can grow and develop.
Peranan Pendidikan Pemakai Dalam Pemanfaatan Layanan Perpustakaan Di Universitas Muhammadiyah Sumatera Utara Muhammad Nauval Daffari; Sakti Ritonga; Franindya Purwaningtyas
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1714

Abstract

This study discusses the Role of User Education in the Utilization of Library Services at Muhammadiyah University of North Sumatra, where the core problem described in the research is the impact of the role of user education activities which is the library business of Muhammadiyah University of North Sumatra in educating library users about library facilities and services.The research in this thesis uses a descriptive qualitative method. This study describes and describes the data to obtain analysis according to the research title. The purpose of this study is to determine the role of user education activities on user knowledge in utilizing library services. The informants in this study consisted of library staff, library volunteers and final semester students from the faculties of social sciences and law at Muhammadiyah University, North Sumatra. The results of this study show that user education activities have a specific target which is new students at the Muhammadiyah University of North Sumatra. The role of this user education activity has a good impact and advances student knowledge about using library services and facilities properly. User education activities are also carried out as a tool for socializing between libraries and users, then the prominent role of user education is that the majority of users have properly utilized library facilities such as OPAC, reference services and volunteered to become library volunteers.
Akuntabilitas Dan Pengelolaan Keuangan Di Masjid Melalui Pendekatan Fenomenologi : (Studi Kasus Masjid Agung Sidikalang) Abidin Alimuddin Sihotang; Mustafa Kamal Rokan; Arnida Wahyuni Lubis
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1716

Abstract

This study shows that the importance of accountability in financial reports. The goal to be achieved is to look at the financial statements at the Great Sidikalang mosque whether it is in accordance or not in accordance with applicable standards. This research uses descriptive qualitative with a phenomenological approach. The phenomenological approach is used to understand in depth the activities to finance that exist in the Great Sidikalang mosque. This research obtained an explanation of accountability both for fellow humans and accountability to Allah SWT in accordance with the understanding and reality experienced by the administrators. In connection with the financial statements, the Sidikalang Great Mosque still does not fulfill the components of the financial statements in accordance with PSAK No. 45. The Sidikalang Great Mosque only presents reports in a simple manner due to limited human resources. Therefore, researchers construct financial reports in accordance with PSAK No. 45 from the data obtained by researchers

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