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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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Analisis Pengembangan Produk Abon Ikan Kabupaten Pangandaran: (Studi Kasus: Rumah Produksi Mahakarya “Canting”) Junianto Junianto; Keysa Alia Zatifa; Atik Nurhasanah; Zulfiqor Meetrand
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): 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.v2i4.2523

Abstract

Fluctuations in sales volume can affect profits and add challenges for manufacturers in facing competition. Product development is a key strategy to improve competitiveness and meet consumer expectations through offering quality products. This study aims to analyze the development of shredded fish products at Mahakarya Canting Production House, Pangandaran. The research method used was a survey to select the business as the research location. The results show that Mahakarya Canting Production House has carried out product development through several aspects such as the existence of variations in raw materials, recipe adjustments, production processes, packaging design, packaging size and marketing strategies. A successful transition from traditional methods to modern production techniques can improve the efficiency and quality of the shredded fish products produced. In addition, innovative packaging design significantly increases the appeal of the product, especially among children. This research shows that Mahakarya Canting's strategy can serve as a model for other MSMEs looking to improve product offerings and market reach.
Pengaruh Coretax terhadap Transparansi dan Akuntabilitas Sistem Perpajakan Muan Ridhani Panjaitan; Yuna Yuna
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): 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.v2i4.2560

Abstract

This study aims to analyze the impact of Coretax on the transparency and accountability of the tax system through a literature review method. Coretax, as a digital tax technology system, is expected to enhance information transparency and strengthen oversight mechanisms in tax administration. The literature review indicates that the implementation of Coretax significantly contributes to improving transparency by providing real-time access for taxpayers to tax-related information, minimizing reporting errors, and simplifying access to regulatory updates. In terms of accountability, Coretax enhances tax authorities' ability to track transaction data, reduces opportunities for manipulation, and accelerates more efficient audit processes. The findings suggest that Coretax increases public trust in a more transparent and accountable tax system. However, challenges related to digital literacy and technological infrastructure readiness need to be addressed to optimize the system's positive impact in Indonesia.
Pengaruh Pendidikan, Literasi Keuangan dan Gaya Hidup terhadap Pengelolaan Finansial pada Mahasiswa Akuntansi Universitas 17 Agustus 1945 Surabaya Diah Indri Anggriyanti; Hwihanus Hwihanus
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): 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.v2i4.2569

Abstract

Effective financial management is an important part of life, especially for students who are heading towards financial independence. This study aims to provide an analysis of the influence of educational factors, financial literacy and lifestyle on the financial management of accounting students at the University of 17 August 1945 Surabaya. In this data analysis is carried out by observing the answers to the questionnaires that have been filled out and interviewing a number of students from the accounting study program. Using qualitative methods can gain a comprehensive understanding of how these factors interact and shape students' financial management practices. The results show that accounting education provides a strong theoretical foundation, based on the inclusion of certain research findings, but is not always directly proportional to the daily practice of financial management. Low levels of financial literacy are often a major obstacle, especially when it comes to long-term financial planning. Consumptive lifestyles are also an important factor in students' financial decisions. In addition, the study also found that social factors such as family and peer influence also affect students' financial behavior as well. This research provides a better understanding of the causes that influence college students' financial management. The results of this study can serve as a foundation for developing more relevant and effective financial education programs and provide recommendations for accounting students to better manage their finances. Researchers also hope to contribute to the development of student financial management literature, especially accounting students. The results of this study can also provide references for educational institutions, universities, and other financial institutions to design programs to improve student financial literacy.
Pengaruh Pendidikan, Pelatihan dan Pemahaman Akuntansi terhadap Kemampuan Mahasiswa Akuntansi Universitas 17 Agustus 1945 Surabaya dalam Mengerjakan Laporan Laba Rugi Cailah Nasywa A.; Hwihanus Hwihanus
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): 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.v2i4.2572

Abstract

This research aims to analyze the influence of education, training and understanding of accounting on the ability of accounting students at the University of 17 August 1945 Surabaya in preparing profit and loss reports. Through a qualitative approach, this research explores students' experiences in the accounting learning process and the challenges they face in applying this concept. Interviews were conducted with fifth semester accounting students who had received related education and training. The research results show that the majority of students feel that the process of preparing a profit and loss report is relatively easy, but challenges remain, especially in understanding accounting policies that frequently change and difficulties in managing complex information such as calculating taxes and cost of goods sold (COGS). The training provided is highly appreciated as it helps students develop analytical and practical skills, as well as deepening their understanding of accounting concepts. The combination of formal education and practical training has proven effective in improving students' ability to prepare financial reports accurately. It is hoped that this research can provide recommendations for developing curriculum and teaching methods in the field of accounting, so that students are better prepared to face the challenges of the world of work and are able to prepare financial reports properly and correctly.
Peran UMKM terhadap Stabilitas Ekonomi Indonesia Afrini Fauziah; Amanda Viola; Andita Rheinisa Ardianti; Friska Maulida; Eustasya Griselda Daeli
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): 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.v2i4.2593

Abstract

This research analyzes the important role of Micro, Small and Medium Enterprises (MSMEs) in maintaining Indonesia's economic stability. MSMEs make a significant contribution to Gross Domestic Income (GDP) and employment, with a contribution of around 61% to GDP and 97% to total employment. In addition, digitalization in the MSME sector has proven to be an important strategy in maintaining competitiveness and business sustainability amidst global economic changes. Through a descriptive qualitative approach, this research highlights the importance of improving the quality of human resources in strengthening the competitiveness of MSMEs. The research results show that strengthening MSMEs contributes to economic growth and reduces social inequality and poverty.
Pengaruh Institutional Ownership, Likuiditas, dan Firm Size terhadap Kebijakan Utang pada Perusahaan Sektor Pertambangan di BEI Tahun 2019-2022 Diah Nuraini; Evi Yuniarti; Artie Arditha Rachman
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): 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.v2i4.2611

Abstract

This research was conducted to determine the effect of institutional ownership, liquidity and firm size on debt policy in mining sector companies listed on the Indonesia Stock Exchange (BEI) in 2019-2022. This research uses 3 independent variables in the form of institutional ownership which is measured by comparing shares owned by institutions to outstanding shares, liquidity which is measured by the current ratio, and firm size which is measured by ln.total assets. The dependent variable is debt policy, measured using the debt to equity ratio. The population in this research is 87 mining sector companies registered on the IDX in 2019-2022. Sampling used purposive sampling technique. The total research sample was 45 companies with 144 financial report data tested using multiple linear regression analysis. The results of the research that has been conducted show that partially and simultaneously institutional ownership, liquidity and firm size has an effect debt policy.
Pengaruh Sistem Informasi Akuntansi dan Pemanfaatan Teknologi Informasi terhadap Kinerja Karyawan di Indonesia Nuriani Nuriani; Rayyan Firdaus
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): 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.v2i4.2615

Abstract

In the modern era, the implementation of Accounting Information Systems (AIS) and the use of Information Technology (IT) have an impact on employee performance in Indonesia. This research investigates various relevant previous studies through a thorough literature study. The results show that AIS and IT improve employee performance. The combination of the two can improve productivity, product or service quality, and a company's competitive advantage; AIS can improve work efficiency, data accuracy, and decision-making quality, while IT enables better collaboration, work flexibility, and wider information access. But the success of AIS and IT depends on many things, such as management support, employee training, and the suitability of the system to business needs. According to this study, AIS and IT are important components in improving employee performance in Indonesia.
Penerapan Praktek dan Teori Akuntansi Syariah Berdasarkan Prinsip Syariah Muammar Khaddafi; Nuriani Nuriani; Ria Rama Sari; Nakita Sisilia; Nia Nazwa Aulia Pane; Athaya Hargita
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): 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.v2i4.2634

Abstract

Sharia accounting is Islamic-based accounting that is based on the Quran and al-Hadith as well as ijma' ulama. Advances in the field of Indonesian accounting are recognized by Islamic accounting practices, which is also known as sharia accounting. The concept of sharia accounting describes the teachings of Islam, which influence all aspects of human life, including economics and accounting. The objective of this article is to explain the differences between the principles of conventional accounting and shariah accounting. To achieve this objective, this article uses the literature study method. All information and data in this paper are taken from scientific journals, books, and the internet. The results of the study show that shariah accounting is actually better in many ways than conventional accounting because it describes the conditions of the application of the principles of shariah and conventional accounting.
Uji Pengaruh Pajak, Profitabilitas, dan Leverage terhadap Keputusan Transfer Pricing: (Studi Kasus Perusahaan Manufaktur) Ni Made Kartika Putri; Artie Arditha Rachman; Lihan Rini Puspo Wijaya
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): 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.v2i4.2708

Abstract

Globalization has had a significant impact on various aspects of life, including the economy, which has driven the growth of multinational companies in Indonesia. One practice that has become increasingly relevant in this context is transfer pricing, which refers to the determination of prices between divisions within a multinational company. This study aims to analyze the effects of taxes, profitability, and leverage on transfer pricing decisions in manufacturing companies, using a sample of 16 companies and data analysis with SPSS version 25. The results show that taxes and profitability do not have a significant impact, consistent with some previous studies. However, leverage was found to influence transfer pricing decisions, with companies having higher leverage tending to avoid transfer pricing practices in order to maximize profits. This study provides insights into the factors affecting transfer pricing decisions in manufacturing companies and the implications for tax management and financial strategies in the context of globalization dynamics.
Dampak Modal, Biaya Produksi, Dan Tenaga Kerja Terhadap Pendapatan UMKM Bidang Manufaktur Di Kota Bandar Lampung Grace Sani Br. Siahaan; Irawan Irawan; Endah Yuni Puspita Sari
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): 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.v2i4.2709

Abstract

This study aims to analyze the influence of capital, production costs, and labor on the income of MSMEs in the manufacturing sector in Bandar Lampung City. This study uses a purposive sampling method involving 100 respondents whose data collection was carried out by distributing questionnaires to MSME actors in the sector. Data analysis was carried out using SMART PLS software version 3. The results of the study indicate that: (1) capital has a significant influence on the income of MSMEs in the manufacturing sector in Bandar Lampung City, (2) production costs also have a significant influence on the income of MSMEs in the region, and (3) labor is proven to have a significant influence on the income of MSMEs in the manufacturing sector in Bandar Lampung City.

Page 17 of 21 | Total Record : 210

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