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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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Penerapan Sistem Pencatatan Keuangan Pada UMKM Donat Bunda Al Di Surabaya Eka Faricha Bachrie; Nadia Rachmawati; Salsabilah Al Fitri; Nur Laili Rahmawati; Dia Nur Aini; Mochamad Reza Adiyanto
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.v2i3.2084

Abstract

This research discusses the importance of Micro, Small, and Medium Enterprises (MSMEs) in the Indonesian economy, especially in creating jobs, increasing national income, and reducing unemployment and poverty. Despite their significant contribution, MSMEs often face obstacles in financial management, especially in effective financial recording and reporting. As a case study, this research focuses on Bunda Al's donut business in Surabaya which is experiencing challenges in financial recording due to the business owner's lack of understanding about accounting. This research aims to identify ways to improve the financial management of MSMEs through basic accounting training and the use of simple accounting systems such as Microsoft Excel or Google Sheets. The main focus includes practices to manage finances in a healthy and sustainable manner, including recording daily transactions, preparing necessary financial reports, and ensuring the accuracy of financial reports. The research method involved interviews with MSME owners and descriptive analysis to characterize the data. The results showed that effective financial management starts with the selection of quality raw materials and accurate recording of daily transactions. Businesses are advised to expand their financial statements to include balance sheets and cash flows for a more complete financial picture. This research is expected to provide practical guidance for MSMEs in improving their financial management, as well as encourage the effective application of accounting principles. Thus, improving the quality of accounting records is expected to contribute to innovation in accounting science and its application among MSMEs.
Analisis Rasio Profitabilitas dan Rasio Likuiditas terhadap Kinerja Keuangan pada Perusahaan Maskapai Penerbangan yang Terdaftar di BEI Tahun 2020-2022 Yogi Setya Dharmajati; Nurul Hidayah; ⁠Iin Wijayanti
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.v2i3.2087

Abstract

The financial performance of airline companies is influenced by natural and non-natural situations and conditions. In 2020-2022, airline companies registered on the IDX experienced unstable financial conditions, caused by non-natural disasters, namely the Covid-19 pandemic. This has an impact on the stability of the airline company's financial performance. This research aims to analyze the financial performance of airline companies based on profitability ratios (net profit margin, return on assets, return on equity) and liquidity ratios (current ratio, quick ratio, cash ratio). The data used in this research is secondary data, while this research uses quantitative descriptive data analysis methods. The results of the research show that the company's NPM, ROA and ROE ratios tend to be negative values, so that the ratio results are below the profitability ratio standard, while the company's current ratio, quick ratio and cash ratio are also below the liquidity ratio standard. Obtaining a ratio that is below standard indicates the company's financial performance is poor and unsatisfactory.
Kuliah Kerja Nyata: Membangun Generasi Muda Cerdas dan Kreatif, Serta Memperbaiki Desa Berkualitas, dan Edukasi Perpajakan pada Gen Z di Desa Lubang Buaya, Setu, Kab. Bekasi Elia Rossa; Dea Maharani; Elsa Natali; Amelia Destiyana; Shafa Audina Sukmaningrum; Aldila Sukaputri Irmadani; Najwa Balqis; Inday Hardika; Marta Marta
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.v2i3.2186

Abstract

The Real Work Lecture Program (KKN) has been implemented in Lubang Buaya Village, Setu, Kab. Bekasi. In this program we seek to help local communities overcome the problems in the economic, educational, social and health sectors as well as in the infrastructure and environmental sectors that they face. This article discusses KKN's efforts to develop the potential of the younger generation, especially Generation Z, through strengthening intelligent and creative education. Apart from that, this article also highlights improvements to village facility infrastructure to improve the quality of life of local communities. During KKN activities, various tax education programs are carried out to increase public understanding and awareness, especially generation Z, about the obligations and benefits of taxation. Through the integration of these activities, it is hoped that a young generation can be created that is not only intelligent and creative, but also has social awareness and the ability to contribute to sustainable village development.
Kompetensi Auditor Sebagai Faktor Pendukung Audit Investigasi Tiara Fibrianti Ning Tyas; Gideon Setyo Budiwitjaksono
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.v2i3.2188

Abstract

Fraud detection is urgent for many companies or agencies. Cases of fraud and irregularities are increasingly rampant in Indonesia. Cases of corruption, misappropriation of assets, abuse of authority, and fraudulent financial statements often occur in various government agencies and companies. This study aims to determine auditor competence as a supporter of investigative audits. An interpretive qualitative method with a phenomenological approach was used in this study. Data collection techniques were carried out through interviews and observation. Data analysis was carried out by compiling questions, recording interview results, and analyzing and organizing them. The results showed that auditor competence has an influence on investigative audits. Qualified forensic analysis skills, interview skills to obtain information, and critical thinking to solve every problem in the field. Auditor competence in terms of understanding and knowledge related to regulations and laws is very important because it is the basis or guideline for conducting investigative audits. Because auditor competence is an important factor in supporting investigative audits, competency development is very necessary. Training, seminars, or continuing education can be a form of development that can be implemented by auditors. Qualified competence will improve the quality of the audit.
Pentingnya Prosedur yang Disepakati dalam Teknik Lingkup Penugasan Audit Investigasi : (Studi Kasus Pada PT ABC) Shalsya Dian Aprilyana; Gideon Setyo Budiwitjaksono
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.v2i3.2189

Abstract

Fraud is the deliberate and dishonest actions taken by someone to obtain unauthorized profits or benefits. Fraud can occur due to management manipulating financial statements by adjusting the company's profits. Investigative audits are used as an audit process carried out to investigate suspected fraud (fraud) violations of the law, or those problems that require in-depth examination. This study was conducted to explain and test how the agreed procedure process within the scope of an investigative audit can detect fraud. The object of this research is the company where the agreed procedure process is carried out. Interviews with auditors who handle or participate directly are carried out for data collection in the agreed procedure process. Data analysis produces secondary data from the interview process that has been carried out. This study produces an explanation that there are several tests used in the agreed procedure process within the scope of an investigative audit that are successful for detecting fraud in the company.
Penerapan Prosedur Vouching dan Konfirmasi Dalam Audit Investigatif Atas Akun Beban Gaji (Studi Kasus Pada PT X) Novi Eka Nadias; Gideon Setyo Budiwitjaksono
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.v2i3.2190

Abstract

Investigative audit can be interpreted as a process carried out by an independent party to prove the presence or absence of fraud. Seeing these conditions, the investigative auditor must carry out audit procedures effectively and efficiently in order to obtain conclusions regarding how fraud can occur. It is undeniable that various forms of fraud can occur in every company, one of which is fraud in the employee payroll system. Furthermore, PT X is a manufacturing company and one of the clients of KAP Y which requires investigative audit services to detect fraud in the payment of salaries for casual employees. The purpose of this research is to analyze the application of vouching and confirmation procedures in the investigative audit process of the salary expense account at PT X. The writing of this article uses a qualitative approach based on case studies. Secondary data for this research was obtained through interviews and documentation. Data analysis was carried out by preparing questions and recording the results of interviews for further analysis. The author also organizes the information obtained to get a conclusion. The results of this study prove that vouching and confirmation procedures are able to detect fraud in the investigative audit process. In this case, it has been found that there is a difference between the amount of funds spent by the company for salary payments and the amount of funds received by daily casual employees.
Analisis Kinerja Keuangan Melalui Rasio Profitabilitas Pada UMKM Zenfood Frozen Malang Shany Putri Nabilla; Hanifiyatussamha Adieb; Davina Pink Aulia Mirza; Mohamad Bastomi
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.v2i3.2191

Abstract

This study aims to determine financial performance through profitability ratios at Zenfood Frozen MSMEs located on Jalan Ir. Rais IX Malang City. The approach used in this research is a Quantitative Descriptive approach. The data used is primary data collected through a process of direct observation, interviews, and documentation, regarding variable costs, revenues and profits that occur. Data analysis uses profit analysis to determine the amount and value of product sales using income analysis. This study describes the profitability ratios at UMKM Zenfood Frozen Malang as follows Gross Profit Margin in May was 36.4% and June was 39.1%, Net Profit Margin in May was 34.8% and June was 35.6%, ROA in May was 43.4% in June was 47.5% ROE in May was 65.1% and June was 62.4%. The results of the calculation of profitability ratios in Zenfood Frozen MSMEs according to Industry Profitability Ratio Standards, the results of the calculation of gross profit margin, net profit margin, ROA and ROE for the May-June period are above the industry standard average. Zenfood Frozen business owners are advised to continue to monitor and analyze business profitability regularly.
Penerapan Metode Vouching Pada Audit Investigatif Atas Siklus Pengeluaran : (Studi Kasus pada PT XYZ) Duta Rahma Safira; Gideon Setyo Budiwitjaksono
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.v2i3.2192

Abstract

Business competition is increasing from time to time, encouraging companies to make financial reports as accurate as possible. These conditions cause companies to try various ways to create good financial reports by acting outside the limits, such as manipulating financial statements which are classified as fraud. The effort that must be made to detect and disclose fraud is an investigative audit that is carried out to detect fraud by collecting and analyzing evidence. PT XYZ as a client of KAP Y is a company in the field of logistics services that requires investigative audit services to reveal indications of fraud that occurred. This research aims to analyze the application of the vouching method in the investigative audit process of the expense cycle. The approach used in this research is a case study-based qualitative approach. The data used is secondary data through interviews with KAP Y auditors. Through the vouching method, the auditor can find fraud that occurs at PT XYZ in the expenditure cycle. The auditor found that there was a large amount of funds spent for unknown reasons and there was no valid evidence that could explain the use of these funds.
Analisis Sistem Pengendalian Internal Pembelian Barang (Purchasing) Pada Harris Hotel & Conventions Gubeng Surabaya Fitri Erliya Wati; Sari Andayani
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.v2i3.2195

Abstract

The study aims to evaluate the effectiveness of the internal purchasing control system at HARRIS Hotel & Conventions Gubeng Surabaya. The method used is qualitative descriptive with data collection through observation and library study. The results showed weaknesses in the separation of tasks between the purchasing and receiving sections, as well as a lack of general manager involvement in the procurement process. Despite the effective use of computerized systems, insufficient organizational structure and work practices that are not fully compliant with standards can impede the effectiveness of internal controls.
Dampak Kualitas Laporan Keuangan Desa dalam Penggunaan Aplikasi Sistem Keuangan Desa dan Sistem Pengendalian Internal Maria Grasella Tunya; Valeria Eldyn Gula; Katharina Yuneti
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.v2i3.2213

Abstract

This research aims to examine the impact of using village financial system applications and internal control systems on the quality of village financial reports. The research method used is quantitative with a survey approach. Data was collected using a questionnaire, and analysis was carried out using Multiple Linear Regression Analysis. The research results show that the use of village financial system applications has a positive impact on the quality of village financial reports, the internal control system also has a positive effect on the quality of village financial reports, and these two factors together have a positive and significant impact on the quality of village financial reports. Based on these findings, it is recommended that the village government in Sikka Regency improve training and ensure that village officials really understand the training material well and accurately.

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