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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
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Pengaruh Biaya Produksi Dan Penjualan Terhadap Laba Perusahaan : (Studi Kasus Pada PT. Surya Utama Agrolestari Kota Jambi) Ara Yustika Br.Ginting; Nur Ahmadi Bi Rahmani; 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.v2i2.1717

Abstract

This study aims to determine the effect of production costs and sales on the profit of PT Surya Utama Agrolestari in 2017-2020. The type of research used is quantitative research with a deductive approach by having assumptions to test the theory. The data source used is secondary data with data analysis techniques that use classical assumption tests with normality, multicollinearity, heteroscedasticity and autocorrelation tests, the second is multiple linear regression tests and hypothesis testing with t tests, f tests and tests, so that in this study the data used are production costs, sales and company profits from 2017-2020 PT. Surya Utama Agrolestari. The results showed that there is a positive effect of production costs on company profits, which is known to have a significant value of 0.000 <0.05. Sales have a negative effect on company profits, which is known to be a significant value of 0.251> 0.05. Then production costs and sales together (simultaneously) have a positive and significant effect on company profits which is worth 0.000 <0.05.
Evaluasi Pengelolaan Barang Milik Negara (BMN) Berupa Penggunaan Barang Milik Negara (BMN) Pada Biro Layanan Pengadaan dan Pengelolaan Barang Milik Negara Sekretariat Jenderal Kementerian Perhubungan Tripta Tranggana
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.v2i2.1720

Abstract

This research aims to find out whether the evaluation of BMN management in the form of the use of BMN at the LPPBMN Bureau of the Secretariat General of the Ministry of Transportation has been carried out and how effective the management of BMN is and to find out what obstacles and obstacles there are in managing BMN at the LPPBMN Bureau of the Secretariat General of the Ministry of Transportation. This research applies descriptive qualitative research methods, where data sources are obtained through interviews with agency employees. Research data includes the results of interviews, field observations, documentation, as well as information from previous research which is used as a theoretical reference. The results of this research show that BMN management at the LPPBMN Bureau is running based on statutory regulations, namely referring to Presidential Regulation Number 16 of 2018 concerning Procurement of Government Goods or Services through the RKBMN (State Property Requirements Plan) process which is guided by Minister of Finance Regulation Number 153 of 2021, then in PSP it is based on PMK No. 76 of 2019 concerning the second amendment to PMK no. 246 of 2019 concerning Procedures for Implementing the Use of BMN. All administrative information about BMN is listed in the SIMAN and SAKTI systems by the Ministry of Finance, including information about the condition of the goods themselves.
Analisis Penerapan Akuntansi Dan Kesesuaiannya Dengan SAK ETAP Pada UMKM: (Studi Kasus Desa Lau Dendang) Muhammad Saleh Siregar; Nurlaila Nurlaila; Atika Atika
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.v2i2.1741

Abstract

This study aims to determine how the application of accounting based on SAK ETAP. This research was conducted using a qualitative method with a descriptive approach. Data collection techniques in this study using observation, interviews and documentation techniques. The analysis technique used is using data reduction, data presentation and conclusion drawing. Based on data analysis, the results showed that several MSME players in Lau Dendang Village have not implemented SAK ETAP in running their businesses. MSMEs already have financial statement records but the records carried out are still simple.
Peran Audit Forensik dan Audit Investigasi Terhadap Pengungkapan Fraud Dalam Suatu Perusahaan Alya nabila; Tuti Mutia
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.v2i2.1763

Abstract

Fraud or fraud committed by companies or individuals within the company is clearly very detrimental to the company itself, investors and the state. Forensic Audits and Investigative Audits are carried out as an effort to uncover cases. However, as time goes by, technology and systems become more sophisticated, which results in fraud perpetrators becoming more cunning in finding loopholes in covering up their fraud, therefore this research was carried out to assess how big a role Forensic Audit and Investigative Audit of Fraud Disclosure in a company.
Pengaruh Penerapan Big Data Analisis Dalam Pendeteksian Fraud : Literature Review Leni Gaswira; Tuti Meutia
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.v2i2.1766

Abstract

In the context of increasingly complex business environments and globalization, fraud detection has become highly critical to mitigate its negative impacts on organizations. One effective innovation in this regard is the utilization of big data analysis. Big data refers to large and complex datasets obtained from various organizational activities. The purpose of this research is to determine the influence of using big data analysis in fraud detection. The research method employed is a literature review, which indicates that big data analysis plays a significant role in enhancing auditors' capabilities in detecting fraud. By providing auditors access to a wide range of data sources, improving the efficiency of analytical processes, and enabling the identification of suspicious patterns, big data analysis assists in uncovering fraud more efficiently. The results show that big data analysis has a positive influence on enhancing fraud detection capabilities.
Unveiling the Nexus between Good Corporate Governance, Human Capital, and Corporate Social Responsibility A Qualitative Study Sri Utami Nurhasanah; Diani Austin; Nur Syifa Karimah
Jurnal Riset Akuntansi Vol. 1 No. 4 (2023): November : 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.v1i4.1767

Abstract

This qualitative study aims to explore the interconnectedness among good corporate governance (GCG), human capital, and corporate social responsibility (CSR) within organizations. The research employs a qualitative approach, utilizing in-depth interviews and thematic analysis to gather and interpret data. A purposive sampling technique is employed to select participants from diverse corporate backgrounds. The analysis reveals intricate relationships between GCG practices, human capital development, and CSR initiatives, highlighting the significant influence of effective governance structures on fostering a culture of responsibility towards stakeholders. Findings underscore the importance of nurturing human capital in promoting ethical business practices and sustainable CSR activities. This study contributes to the understanding of how GCG principles and investment in human capital intertwine to drive socially responsible behavior within corporations.
Analisis Prediksi Kebangkrutan Menggunakan Metode Altman Z-Score, Zmijewski, Springate dan Grover Pada PT Martina Berto Tbk Yang Terdaftar Di Bei Tahun 2018-2022 Elya Yuliani; Usdeldi Usdeldi; Mohammad Orinaldi
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.v2i2.1770

Abstract

This research aims to determine the financial condition of companies that are facing financial difficulties at PT Martina Berto Tbk, which is a company in the cosmetics sub-sector. This research is a quantitative descriptive research. The data source in this research is secondary data in the form of annual company financial reports. This research uses a population of all financial reports of PT Martina Berto Tbk. This research aims to analyze the bankruptcy of PT Martina Berto Tbk which is listed on the IDX, usin g the Altman Z-Score, Zmejewski, Springate dan Grover methods, in the 2018-2022 financial statements, then analyze the bankruptcy of PT Martina Berto Tbk based on the bankruptcy criteria for each method. analysis, the results obtained were that PT Martina Berto Tbk was predicted to go bankrupt by two analysis methods, namely the Altman Z-Score, Springate, Grover methods. So it can be concluded that PT Martina Berto Tbk will go bankrupt in the future if it does not prepare steps and strategies to overcome bankruptcy.
Menyeimbangkan Profit Dan Planet: Environmental Management Accounting Sebagai Strategi Keberlanjutan Perusahaan Arif Santoso
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.v2i2.1771

Abstract

The Product and Textile Industry (TPT) is facing environmental issues due to the environmental impacts it causes. TPT is the main industry in Central Java and since 2022 has shown a significant decline in performance. The purpose of this study is to provide a comprehensive study to address global challenges and the sustainability of the TPT industry business in Central Java. This study is a qualitative study using secondary data. The data were then analyzed using the Miles and Huberman and VOSviewer techniques. The stages of analysis include data reduction, data presentation, and drawing conclusions. This study found that the TPT industry faces two main problems, namely global challenges and business sustainability. This study identifies two global challenges, namely the transition of consumer preferences and environmental issues. The second global challenge poses problems to the profitability and business desirability of firms. The recommendation given for this problem is the application of Environmental Management Accounting (EMA). EMA implementation requires synergy between government, industry, society, and universities. EMA can address global challenges and business sustainability through accelerated accounting, awareness, environmental disclosure, and increased legitimacy. In the end, the implementation of EMA can increase the resilience of the TPT industry amid global challenges and sustainability issues.
Realita Kesadaran dan Tantangan Pajak Dikalangan Generasi Z Sidoarjo dan Surabaya Achmad Wicaksono; Anindita Putri Novinda; Rif’atul Choiriyyah
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.v2i2.1776

Abstract

Tax awareness has become an important aspect in the modern era, especially in the context of generation Z who increasingly understand the urgency of their contribution to the tax system. This article explores generation Z's tax awareness, focusing on their understanding of tax obligations and the challenges they face in the modern era. Generation Z, with easy access to information, has great potential to shape taxpayer compliance, but various challenges such as lifestyle changes, global economic transformation, and the complexity of tax regulations are factors that influence their compliance. By understanding these dynamics, it is hoped that a more comprehensive view can be produced regarding the role of Generation Z in creating taxpayer compliance and supporting future economic development. The research method used by researchers is descriptive quantitative method. Data collection used by researchers was carried out using a questionnaire-based survey method. The research results obtained are the factors that influence compliance in paying taxes in this generation Z era, namely because they realize that taxes are one of the government's supports in carrying out regional development, so that everyone needs to pay taxes. This shows that the level of tax knowledge is an important factor in increasing taxpayer compliance to fulfill their tax obligations. Their challenge in paying taxes is that they find it difficult to set aside special funds to pay taxes. This is because generation Z may not have sufficient financial knowledge or literacy to plan and manage their funds wisely and live a high lifestyle.
Analisis Penerapan Pedoman Asistensi Akuntansi Keuangan Desa dalam Mewujudkan Akuntabilitas dan Transparansi Dana Desa Dalam Perspektif Ekonomi Islam : (Studi Kasus Desa Nogo Rejo Kecamatan Galang Kabupaten Deli Serdang) Putri Aulia Br Siregar
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.v2i2.1777

Abstract

This research aims to determine the application of village financial accounting assistance guidelines in realizing accountability and transparency of village funds in NogoRejo Village, Galang District, Deli Serdang Regency and what the Islamic economic view of accountability and transparency is. Accountability and Transparency are important elements that cannot be separated, a good and accountable financial report will produce a good transparent financial report as well, so these two elements are very important in managing funds, both central government funds, provincial governments, district governments /city, or village government. The method used in this research is a field study which includes observation, interviews and documentation. This research uses qualitative methods, and the data analysis technique used is descriptive analysis. The results of this research show that the village accounting assistance guidelines implemented by NogoRejo Village have played a role in accountability and transparency in managing village funds. However, the guidelines will not be implemented if village officials do not first understand the existing guidelines. In carrying out responsibility (accountability) for managing village funds in NogoRejo Village, based on each process carried out by village officials in accordance with the guidelines set by the Minister of Home Affairs and village officials who have carried out their duties in their respective fields, all funds that have been allocated for activities will be made into information boards.

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