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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 Penerapan Sistem Informasi Akuntansi, dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan dengan Kompetensi Sumber Daya Manusia sebagai Variabel Moderasi Aurelia Zarah Kamandita; Suwandi Suwandi
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.2884

Abstract

This study aims to analyze the influence of the application of Accounting Information Systems (AIS), Internal Control Systems (ICS), and Human Resource Competence (HRC) on the quality of financial statements, with HRC as a moderating variable. The research was conducted on financial department employees at Eyelink Group using a quantitative approach and Partial Least Squares (PLS) analysis technique. The findings reveal that AIS and ICS do not have a significant direct impact on the quality of financial statements. However, HRC significantly affects the quality of financial statements. HRC also strengthens the relationship between AIS and the quality of financial statements but does not significantly moderate the relationship between ICS and the quality of financial statements. These findings underscore the importance of competent human resource management to support optimal AIS implementation and improve the quality of financial statements. The study recommends the development of human resource competence through continuous training and education as a strategic measure to enhance financial reporting quality.
Peningkatan Kinerja Keuangan Melalui Remunerasi Berbasis Sistem Informasi Akuntansi dan Pengelolaan Keuangan Yunita Eka Cahyani; Suwandi Suwandi
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.2886

Abstract

This study aims to analyze the impact of accounting information systems and financial management on financial performance, with remuneration as a mediating variable. Using a quantitative approach, the research involved 36 respondents from Eyelink Group and its branches. Data were collected through questionnaires and analyzed using Structural Equation Modelling (SEM) with SmartPLS software. The findings indicate that accounting information systems have a positive and significant effect on remuneration, and remuneration positively affects financial performance. However, financial management does not have a direct significant impact on financial performance. Additionally, remuneration mediates the relationship between accounting information systems and financial performance but does not mediate the relationship between financial management and financial performance. These findings provide valuable insights for companies to optimize the use of accounting information systems and remuneration policies to enhance financial performance.
Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan dengan Good Corporate Governance sebagai Variabel Moderasi (Studi Kasus Eyelink Group) Berliana Nur Maulida; Tumirin Tumirin
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.2887

Abstract

This study aims to examine the influence of Accounting Information Systems (AIS) and Internal Control Systems (ICS) on the quality of financial statements, with Good Corporate Governance (GCG) as a moderating variable. This quantitative research employs Partial Least Squares (PLS) analysis on 36 respondents from Eyelink Group. The results indicate that AIS and ICS do not significantly affect the quality of financial statements. However, GCG has a significant effect on the quality of financial statements and strengthens the relationship between AIS and financial statement quality. GCG does not show significant moderation in the relationship between ICS and financial statement quality. This study highlights the importance of implementing effective GCG to improve financial statement quality and support optimal AIS implementation.
Pengaruh Tarif Pajak dan Kepemilikan Asing terhadap Penerapan Transfer Pricing untuk Penghindaran Pajak Miladiah Kusumaningarti; Puji Rahayu; Yunicha Yunicha
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.2890

Abstract

The purpose of this study is to determine the effect of tax rates (X1) and foreign ownership (X2) on the application of transfer pricing (Y) for tax avoidance (Z). Case study of consumer goods manufacturing companies listed on the IDX for the 2017-2021 period. The population of this study was 63 companies in the consumer goods sector and 7 companies were selected as samples according to the criteria in purposive sampling. The analisys technique used in this study is multiple linier analisys, which was previously tested first with the classical assumption test. The results of this study indicate that partially tax rates do not affect transfer priing and foreign ownership partially affects transfer pricing. However, simultaneously does not affect transfer pricing. The correlation coefficient value shows that all independent nvariables have an influence of 76.3 the rest is explained by other variables outside the study. Based on the path analys test, the results show that tax rates affect tax avoidance while foreign ownership and transfer pricing do not affect tax avoidance. The correlation coefficient value shows that tax rates, foreign ownership and transfer pricing on tax avoidance are 67.1 on the next variable, 32,9 the rest is explainedby other variables outside the study.
Pengaruh Pertumbuhan Laba, Reputasi Kap, Ukuran Perusahaan Terhadap Kualitas Laba Wanda Nur Qomaria; Anwar Hariyono
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.2894

Abstract

This study aims to examine the effect of Earnings Growth, Reputation of the Public Accounting Firm (KAP), and Company Size on Earnings Quality in companies listed on the Indonesia Stock Exchange (IDX) in 2022. Using a quantitative approach and descriptive statistical methods, the data used was obtained from the company's financial statements, with saturated sampling techniques. Data processing is done using multiple regression analysis through the SPSS program. The results showed that Earnings Growth has no effect on Earnings Quality, while KAP Reputation and Company Size have a significant effect on Earnings Quality. This study has limitations in a quantitative approach that lacks depth, so it is recommended that future studies use a more comprehensive approach or add other variables to obtain more complete results.
Pengaruh Sistem Pengendalian Intern, Sistem Informasi Akuntansi, Dan Komitmen Organisasi Terhadap Akuntabilitas Pengelolaan Alokasi Dana Desa Pada Desa-Desa di Kecamatan Kupang Tengah Abdon Lodowik Tasesab; Yohanes Demu; Maria Prudensiana L. Muga
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.2898

Abstract

This research aims to determine the influence of the internal control system, accounting information system, and organizational commitment on the accountability of village fund allocation management in villages in the Kupang Tengah District. The data used in this research are primary and secondary data. The data obtained in this research were collected through questionnaires distributed directly to all village officials in the Kupang Tengah District. This study uses a Quantitative approach with a saturated sampling technique. The data analysis technique used is descriptive statistical analysis, validity test, reliability test, normality test, and hypothesis testing. The analysis tool used is Statistical Package for the Social Sciences 23 (SPSS 23). The results of this study indicate that there is a significant influence of the internal control system, accounting information system, and organizational commitment on the accountability of village fund allocation management.
Program Aplikasi Penerimaan dan Pengeluaran Kas Berbasis Web pada PT Air Minum Tabalong Bersinar (Perseroda) Nadia Puteri Utami; Fitria Fitria; Khafifah Widya Maharani
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.2899

Abstract

PT Air Minum Tabalong Bersinar (Perseroda) is a regional-owned business entity engaged in the field of drinking water services for all people in the Tabalong Regency area. A company really needs to carry out internal control over cash receipt and disbursement procedures, because it is related to the continuity of the company's operations. Every day, PT Air Minum Tabalong Bersinar (Perseroda) always supervises cash receipts sourced from water bill income, new connection installations, reconnections, and inspection income. The large amount of cash received every day makes transactions increasingly dense, there is no application to process cash filling and disbursement data, so the calculations are inaccurate, and it is difficult to present cash receipt and disbursement reports briefly. In addition, the problems that occur in cash management, PT Air Minum Tabalong Bersinar (Perseroda) still does the manual method, namely by entering cash receipts and disbursements in Microsoft Excel, and recapitulating data every day by entering it into the table provided. This is less effective and efficient, because it does not shorten the processing time at all and can be risky for data that has not been entered due to unsystematic presentation. Therefore, an application is needed that can handle the current problems, namely the cash receipt and disbursement application to help the process of presenting reports briefly and make it easier for employees to enter data, search for data, and computerized income.
Pengaruh Sistem Informasi Akuntansi, Kompetensi Sumber Daya Manusia dan Pengendalian Intern terhadap Kualitas Laporan Keuangan Amil Setiawati; Anwar Hariyono
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.2912

Abstract

This study aims to assess the influence of Accounting Information Systems, human resource (HR) competency, and internal control on the quality of financial reports at PT Semen Indonesia Logistik. The independent variables analyzed in this study include accounting information systems, human resource competency, and internal control, while the dependent variable is the quality of financial reports. The study used a saturated sampling method involving 30 employees as respondents. Data analysis was performed using SPSS version 25 software to test the relationship between variables through multiple linear regression tests. The results showed that Accounting Information Systems and HR competency did not have a significant effect on the quality of financial reports, while internal control had a significant positive effect on the quality of financial reports during the study period.
Penerapan Akuntansi Pertanggungjawaban sebagai Alat Penilaian Kinerja Manajer Pusat Biaya pada PT. Semen Indonesia Logistik Nabilah Nur Fauziah; Anwar Hariyono
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.2913

Abstract

PT. Semen Indonesia Logistik, as a logistics service provider company, plays a strategic role in supporting Indonesia's economic dynamics. This research aims to determine the extent to which responsibility accounting is implemented as a tool to assess the performance of cost center managers at PT. Semen Indonesia Logistik in supporting the achievement of company objectives. Responsibility accounting is one of the most important components of overall control in a company. This research uses a qualitative descriptive method with a case study approach. The analysis results show that PT. Semen Indonesia Logistik has implemented responsibility accounting optimally. This can be seen from the responsibility accounting requirements that have been implemented, including the organizational structure that has described the authority and responsibility of each level of manager in the company. The company has carried out budget preparation by classifying controllable and uncontrollable costs, account code classification, and responsibility reports. The implementation of responsibility accounting plays an important role in determining responsibility centers, making it easier for managers to evaluate their performance according to established responsibilities. The performance assessment standard at PT. Semen Indonesia Logistik uses Key Performance Indicators (KPI) that must be achieved within one period.
Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Dalam Penyajian Laporan Keuangan KSP Kopdit Bahtera Ende Yulita Londa
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.v3i1.2926

Abstract

The aim of the study was to determine the Application of Financial Accounting Standards for Entities Without Public Accountability in presenting the Financial Statements of KSP Kopdit Bahtera Ende. This type of research is descriptive research. The research location was carried out at KSP Kopdit Bahtera Ende, Jl. Prof.W.Z.John, Paupire Village, Ende, East Nusa Tenggara. Data collection techniques in this study are by using: Observation, Interview, Documentation, and Literature Study The application of SAK ETAP in the financial reports of KSP Kopdit Bahtera has generally implemented SAK ETAP and is in accordance with the rules and provisions of SAK ETAP, only one component of the financial report is missing, namely the Notes to the Financial Report. This is proven by the financial report as of 31 December 2023 presented by KSP Kopdit Bahtera.

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