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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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Implementasi Strategis Sistem Informasi Akuntansi Melalui Analisis Komparatif Adinda Dwi Arini
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.v2i2.1853

Abstract

This research aims to investigate the strategic implementation of accounting information systems (AIS) through a comparative analysis of various approaches employed within organizations. In the face of rapidly changing business dynamics, the role of AIS is pivotal in supporting accurate managerial decisions and ensuring operational sustainability.The research methodology involves data collection from multiple organizations that implement AIS using distinct approaches. A comparative analysis is conducted across various implementation aspects, including system design, technological integration, data management, information security, and their impacts on financial and operational performance within the companies. The findings reveal that a strategic approach in implementing AIS provides a competitive edge for organizations. It was identified that factors such as appropriate technology selection, efficient integration, robust data security, and integrated management significantly contribute to the success of AIS implementation.These findings offer valuable insights for practitioners and managers in planning, developing, and enhancing the effectiveness of AIS in the context of dynamic market changes and business environments. The implications of this research provide a foundation for organizations to make strategic decisions regarding AIS investments and implementation to enhance their competitiveness and operational performance.
Literatur Riview : Audit Operasional Untuk Mengukur Efektivitas Dan Efisiensi Pengelolaan Investasi Pada Dana Pensiun Inti Rahmayanti, Putri; Al Mira, Prilly
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : 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.v2i3.1926

Abstract

This research aims to determine the implementation of operational audits and measure the effectiveness and efficiency of investment management at INTI Pension Fund. Through this research, the author conducted an operational audit using secondary data in the form of Investment Reports and INTI Pension Fund Audited Financial Statements from 2016 to 2020. This study was conducted using a literature review method by examining and analyzing 10 articles. Based on the results of the research and literature review, it can be concluded that the audit results show that the investment management at INTI Pension Fund complies with the Investment Guidelines; however, there are still some weaknesses. It can be concluded that the investment management was not effective in 2018-2020 because the return on investment (ROI) did not meet the targets set in the Investment Direction, which were 7.43%, 6.68%, and 7.68%, respectively, whereas it should have been 9%.
Analisis Kinerja Keuangan Pemerintah Kabupaten Sleman Pada Tahun 2019-2022 Najla Aulia Nur Ramadhianti; Cicih Widianingsih; Suci Nasehati Sunaningsih
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : 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.v2i3.1942

Abstract

Based on calculations in financial ratios, this study was conducted to assess the financial performance of the Sleman Regency Government in managing local original revenue in 2019–2022. Secondary data, which includes information from the Cash Flow Statement, Balance Sheet, and Budget Realization Statement, are used. It was taken from https://ppid.slemankab.go.id website. This study used quantitative descriptive data analysis. Referring to the results of data calculations, it shows that cooperation between the Regional Government of Sleman Province and the Central Government in recognizing and solving current problems is less than ideal.
Penerapan Standar Akuntansi Pemerintah (SAP) Untuk Meningkatkan Efektivitas Penganggaran Di Kementerian Tia Fahda Absyari; Sonny Fransisco Siboro; Maulida Hasanah; Rianyta Tanjung
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : 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.v2i3.1959

Abstract

The Indonesian government executes Government Bookkeeping Measures (SAP) to extend straightforwardness and responsibility in state financial management. One of the most goals of actualizing SAP is to extend the adequacy of budgeting in ministries. Executing SAP in government bookkeeping benchmarks is an imperative step to extend the viability of budgeting in services. This consider or extend centers on actualizing SAP to disentangle the budgeting prepare within the service. This may include joining arranged costs with the budget, overseeing the budget in different ways, and utilizing SAP highlights such as the budget discharge work.
Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK-EMKM) Studi Kasus Pada UMKM Jeje Collection Dewi Nur Azizah; Azzahra Najwa Debby Maharani; Anastasia Putri; Annisa Nurul Pebriyanti; Salwa Toha; Sri Rahayuningsih
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : 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.v2i3.1961

Abstract

Business Development in Indonesia is currently running rapidly. One type of business that is currently developing in Indonesia is micro, small and medium enterprises (MSME). MSME are one of the drivers of the national economy and play an important role in the Indonesian economy because they can stimulate and improve the economy in a sustainable and sustainable manner. SAK-EMKM is the basis for preparing financial statements using primary data. From the results of research conducted at Jeje Collection MSME, it can be seen that the financial statements prepared and presented by Jeje Collection MSME are still very simple and not in accordance with SAK-EMKM because MSME owners do not understand the specific financial statement standards for MSME, after applying the Jeje Collection MSME financial statements based on SAK-EMKM as a whole, prepared and presented with the same amount. The application of financial statements in accordance with SAK-EMKM presents financial statements consisting of three components, namely the statement of financial position, income statement, and notes to financial statements (NOFS).
Mengelola Keuangan UMKM Toko Sembako Sumber Rezeki Tanya Tata Putri Srikandi; Elfalina Magymai; Widya Kusuma Wardani; Rosaidina Syafira; Nicho Candra Hariyanto Putra; Sri Rahayuningsih
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : 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.v2i3.2034

Abstract

Standard Accounting for Micro, Small and Medium Entities (SAK EMKM) is a financial accounting standard specifically designed to meet the financial reporting needs of micro, small and medium enterprises (MSMEs) in Indonesia. This research is designed to produce a simple financial report format based on SAK EMKM for MSMEs so that it is easy to understand and apply by micro, small and medium entities that generally have limited human and financial resources. Toko Sumber Rezeki as a medium-sized business in the field of grocery trading also needs SAK EMKM. This aims to help prepare financial reports that are relevant, reliable, and easy to understand, so as to improve the transparency, accountability, and competitiveness of the business. This research uses a qualitative descriptive approach and the data collection techniques used are interviews and literature studies. From the results of the research conducted, it can be concluded that the financial statements of Toko Sumber Rezeki have not been able to apply SAK EMKM because their financial records are only in the form of simple cash expenditure and receipt records. Management strategies will be applied to determine the profit or loss of the Micro, Small and Medium Enterprises Toko Sumber Rezeki, one of which is the petty cash financial transaction procedure.
Implementation Strategy Of Good Corporate Governance In Public Companies In Indonesia Febi Theresia Immanuel; Nurul Laily Oktaviani; Hwihanus Hwihanus
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : 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.v2i3.2069

Abstract

It is crucial for public companies in Indonesia to implement Good Corporate Governance (GCG) in order to improve corporate performance, transparency, and accountability. Nevertheless, the implementation of GCG continues to encounter a variety of obstacles and challenges. The objective of this investigation is to evaluate the efficacy of GCG implementation strategies in Indonesian public companies. The qualitative research methodology employed employs data collection methods such as literature studies, surveys, and interviews with practitioners and regulators. At the corporate level, the study's findings indicate that GCG implementation strategies include the establishment of a robust governance structure, the development of suitable policies and procedures, and the enhancement of the responsibilities of the board of commissioners and directors. At the external level, strategies encompass the involvement of stakeholders, the crafting of supportive regulations by regulators and the government, and the provision of education and training to all parties. This study also examines the supporting and inhibiting factors of GCG implementation and offers suggestions to enhance the efficacy of GCG implementation in public companies in Indonesia.
Is Bank Financial Performance Affected By Corporate Social Responsibility? A Meta-Analysis Mukhamad Sholikudin; Hwihanus Hwihanus
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : 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.v2i3.2074

Abstract

This study investigates the impact of Corporate Social Responsibility (CSR) on the Financial Performance of Banks. A meta-analysis of the previous five studies showed that CSR activities as a whole had a positive impact on CFP, especially on Return on Equity (ROE) and Net Interest Margin (NIM). However, the influence of CSR on Return on Assets (ROA) is inconsistent. These findings show that CSR can increase bank profitability, but the effect is not uniform across all aspects of financial performance. This research makes an important contribution by integrating the findings from various studies and highlighting the strategic role of CSR in increasing financial and non-financial added value in the banking industry. The practical implication is that banks need to formulate and implement effective CSR strategies to achieve sustainable long-term financial goals and meet stakeholder expectations.
The Influence Of Corporate Social Responsibility (CSR) On Financial Performance: A Comparative Study In Several Countries Ninda Maya Firnanda; Maidatus Zahroh; Hwihanus Hwihanus
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : 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.v2i3.2076

Abstract

The impact of corporate social responsibility (CSR) on financial performance across many nations is examined in this research. This study aims to examine the findings of studies conducted in different nations and sectors about the impact of CSR on CFP. This study's methodology, meta-analysis, makes use of secondary data from worldwide publications published in a number of nations, including southern Africa, Nigeria, Italy, Pakistan, and Jordan. The findings demonstrated that CSR does not always provide reliable outcomes. According to the study's findings, corporate social responsibility (CSR) may improve an organization's financial success, but how effective it is will vary greatly depending on the unique socioeconomic and regulatory circumstances of each nation and sector.
Sistem Kajian Literatur : Pengaruh Bisnis E-Commerce Terhadap Permintaan Jasa Audit E-Commerce Adinda Ayu Prameswari; Nur Amalina Widya Pangestika; Siti Fadilla Masitho; Dien Noviany Rahmatika
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : 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.v2i3.2083

Abstract

Internet usage has increased rapidly in recent years. Following its development, many companies have become more competitive by cooperating with electronic commerce or e-commerce. The ability to conduct transactions between two or more people using a computer network is called e-commerce. In e-commerce, all transactions are conducted electronically and some accounting systems can be accessed by external parties, thus affecting the internal control of the company. This raises new issues related to business operations, licensing and security of company assets. Since all evidence is electronic, this change also affects the company's audit work carried out by external auditors. External auditors need to understand the internal accounting control system to obtain reliable evidence. External auditors must use audit software to collect evidence, analyze evidence, and test internal and external controls. Therefore, the purpose of this study is to determine whether there is a significant influence between audit information and e-commerce on audit services. This study uses a systematic literature review (SLR) to systematically analyze most articles published between 2019 and 2024.

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