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<![CDATA[ANALISIS BREAK EVEN POINT SEBAGAI ALAT PERENCANAAN LABA PADA USAHA BATU BATA MERAH MELATI DESA SEMPULANG KECAMATAN TANAH GROGOT KABUPATEN PASER ]]>
<![CDATA[Nuriyah Nuriyah]]>;
<![CDATA[Harmayanto Harmayanto]]>;
<![CDATA[Sri Wahyuni]]>
<![CDATA[ Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): May : Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jura-itb.v1i2.409
<![CDATA[Penelitian ini dlakukan pada Usaha Batu Bata Merah Melati di Desa Sempulang Kecamatan Tanah Grogot Kabupaten Paser dengan tujuan untuk mengetahui jumlah penjualan dalam satuan dan penjualan dalam rupiah yang harus diperoleh agar tercapai titik impas (break even point), menentukan besar maksimum penurunan penjualan (margin of safety) serta penggunaan analisis titik impas (break even point) dalam merencanakan laba.Penelitian ini menggunakan metode deskriptif dengan pendekatan kasus. variabel penelitian ini meliputi biaya-biaya yang ada dalam perusahaan, harga jual, volume penjualan, dan besarnya tingkat laba yang direncanakan perusahaan.Data yang digunakan berupa laporan laba rugi Usaha Batu Bata Merah Melati tahun 2023, langkah pertama dalam analisis data adalah mengumpulkan unsur-unsur biaya, kemudian dikelompokkan menjadi biaya tetap dan biaya variabel, serta besar maksimum jumlah penurunan volume penjualan (margin of safety), dan proyeksi laba untuk tahun 2023. Dari analisis data diketahui besar break even point pada tahun 2023 yaitu sebesar Rp 72.191.904 dengan penjualan satuan sebanyak 84.932 unit batu bata merah. untuk perhitungan jumlah maksimum penurunan volume penjualan (margin of safety) dalam rupiah sebesar Rp 437.580.000 dengan penjualan satuan sebanyak 514.800 unit batu bata atau sebesar 85,8% dari jumlah penjualan yang dianggarkan. Pada tahun 2023 Pemilik Usaha Batu Bata Merah Melati merencanakan adanya kenaikan laba sebesar 10% dari laba tahun 2023 yaitu sebesar Rp 264.643.250 sehingga menjadi laba yang di rencanakan sebesar Rp. 291.107.575. Untuk mencapai target tersebut dapat dilakukan dengan meningkatkan jumlah produksi batu bata dari tahun sebelumnya yaitu 600.000 unit batu bata menjadi 691.757 unit batu bata.]]>
<![CDATA[Return On Assets Dan Ukuran Perusahaan Terhadap Pertumbuhan Laba Perusahaan Consumer Goods Tahun 2018 – 2021 ]]>
<![CDATA[Jelita Anggraini]]>;
<![CDATA[Muhammad Rivandi]]>
<![CDATA[ Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): May : Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jura-itb.v1i3.410
<![CDATA[Profit Growth is the change in the growth rate of revenue generated by a company. Profit growth is basically to recognize how much progress the company's achievements have achieved in a certain period of time. This study aims to find out and analyze how much influence Return On Assets (ROA) and Company Size have. The population in this study were consumer goods companies listed on the Indonesia Stock Exchange (IDX) in 2018 – 2021 which were selected using the purposive sampling method and obtained 29 consumer goods companies over a period of 4 years so that 116 samples were observed. The data analysis method used in this study is the panel data regression method. Based on the results of hypothesis testing, that Return On Assets (ROA) has a positive effect on profit growth and firm size has a negative effect on profit growth.]]>
<![CDATA[Pengaruh Budaya Organisasi Dan Kompleksitas Tugas Terhadap Peserta Magang Maupun Probation Di Kantor Akuntan Publik (KAP) Studi Kasus Mahasiswa Atau Alumni UNPAR ]]>
<![CDATA[Katharina Audy Onwardhani]]>
<![CDATA[ Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jura-itb.v1i3.411
<![CDATA[This study aims to examine the influence of organizational culture and complexity duties on the performance of apprentices and probation participants at the Public Accounting Firm (KAP). This research is still relevant as evidenced by the existence of cases of fraud and audit failures caused by the performance of auditors in public accounting firms that have not been optimum. The research technique used was a questionnaire with 76 auditors as respondents from Public Accounting Firms in Indonesia. The auditors come from active students or alumni of UNPAR accounting who are apprentices and alumni who have attended probation at KAP. The research method used in testing the hypothesis is validity and reliability testing, multiple linear regression, F test (simultaneous), and t test (partial) with the independent variables namely organizational culture and task complexity while the dependent variable is auditor performance at KAP. The results of data processing show that all independent variables in this study which include organizational culture and task complexity have a significant effect both partially and simultaneously on auditor performance. With this research, the researcher hopes that further researchers can expand this research by adding other variables that are factors that influence the performance of an auditor]]>
<![CDATA[Analisis Studi Kelayakan Bisnis Penyewaan Lapangan Futsal Centro Kajen ]]>
<![CDATA[Muhammad Azka Fajar Mufarih]]>;
<![CDATA[M. Taufiq Abadi]]>
<![CDATA[ Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jura-itb.v1i3.413
<![CDATA[This article discusses business feasibility in the service sector in the field of leasing a futsal field located in Gejlig Village, Kajen District, Pekalongan Regency. Being in a strategic location makes the centro futsal field rental quite attractive to the local community. The business development in the futsal field rental sector has been very rapid, seen from the fans of this sport, it has made business people see the opportunities that exist to be used as a productive business. The research method used in this article is a qualitative method. Data collection in this method is by interviewing one of the sources who work at the place which includes several aspects of market and marketing. The results of the study show that the price offered by Centro is the cheapest price in Kajen District and has two adequate futsal courts so consumers can play without waiting long.]]>
<![CDATA[Digital Accounting Implementation In Sales Transactions In Indomaret In Nginden Jangkungan Surabaya ]]>
<![CDATA[Elmiano AE Erong]]>;
<![CDATA[Ahmad Q. Izzuddin]]>;
<![CDATA[Krisogonus A. Seleman]]>;
<![CDATA[Maria Yovita R. Pandin]]>
<![CDATA[ Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jura-itb.v1i3.415
<![CDATA[The purpose of this study is to explain the implementation of digital accounting in sales transactions. The type of research conducted in this research is qualitative with the research object, namely Indomaret, which is in the Nginden Jangkungan Village. This research was conducted in April 2023 using a qualitative method by presenting data and drawing conclusions. The type of data used is primary data or data obtained directly from Indomaret employees who were on duty when the researchers conducted interviews and observations. The number of informants in this study were five people taken from five Indomaret located in the Nginden Jangkungan Village. After going through the research process, researchers can state that at Indomaret outlets one of the digital accounting components has been implemented.]]>
<![CDATA[Analisis Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 Tentang Pedoman Pengelolaan Keuangan Desa (Studi Kasus pada Desa Kacinambun, Kecamatan Tigapanah, Kabupaten Karo) ]]>
<![CDATA[Angelina Yunita Munte]]>;
<![CDATA[Puspita Geatri Br Perangin-Angin]]>;
<![CDATA[Nuwun Priyono]]>
<![CDATA[ Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jura-itb.v1i3.416
<![CDATA[This article aims to gain an understanding of how village financial management is implemented based on Permendagri Number 20 of 2018 concerning Guidelines for Village Financial Management, as well as to evaluate the extent to which these changes have an impact on implementation in the field through a case study in Kacinambun village, Tigapanag District, Karo Regency. The research approach used in this article is a descriptive qualitative method, with data sources obtained from primary data by interviewing village financial management officials and secondary data through literature or books concerned with the research title. The findings from this study indicate that village financial management is carried out with reference to Permendagri Number 20 of 2018, but there are problems that arise due to the slow performance of heads of affairs in carrying out their duties. This delay has had an impact on the disbursement of funds and hindered the progress of village development, as well as causing delays in reporting budget realization.]]>
<![CDATA[Implementasi Green Accounting Dalam Meningkatkan Keberlangsungan Operasional Pada Perusahaan Pakan Ternak PT Malindo Di Gresik ]]>
<![CDATA[Marcella Trianita Abur]]>;
<![CDATA[Rosaria Rudeng]]>;
<![CDATA[Sinta Dewi]]>;
<![CDATA[Maria Yovita R.Pandin]]>
<![CDATA[ Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jura-itb.v1i3.418
<![CDATA[The purpose of this study is to determine how the company's green accounting implementation in improving operational activities. The type of research conducted in this study is quantitative research with the object of research, namely PT Malindo Feedmil in Gresik. The variables used are Return On Asset, Environmental Performance and Environmental Disclosure. Data analysis using SPSS 22, where the results of the analysis obtained are environmental performance (Environmental Performance) does not significantly affect ROA with a significance value of (0.927) ˃ 0.05), while Environmental Disclosure affects ROA with a significance value of 0.002 ˂ 0.05.]]>
<![CDATA[Peranan Digital Accounting Berbasis Accurate Terhadap Laporan Keuangan Pada PT Kurnia Eka Nusa ]]>
<![CDATA[Yuli Meliana]]>;
<![CDATA[Joanne Intania Rut Simunapendi]]>;
<![CDATA[Rizka Maya Shova]]>;
<![CDATA[Maria Yovita R.Pandin]]>
<![CDATA[ Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jura-itb.v1i3.419
<![CDATA[The purpose of the research is to find out whether the role of accurate-based digital accounting is useful, appropriate and in accordance with what is needed by PT Kurnia Eka Nusa in presenting its financial statements. In the form of qualitative research with observation, interview and documentation methods. The results obtained that accurate-based digital accounting at PT Kurnia Eka Nusa in terms of the role of accurate, the differences before and after using accurate-based digital accounting and the advantages and disadvantages of using accurate in presenting financial statements PT Kurnia Eka Nusa stated that accurate helps present financial statements but accurate is not the best software for now.]]>
<![CDATA[Pengaruh Compensation dan Work Environment terhadap Turnover Intention Yang dimediasi oleh Job Satisfaction pada PT Bank Mandiri Taspen ]]>
<![CDATA[Haula Syifa Utari]]>;
<![CDATA[Andreas Wahyu Gunawan]]>;
<![CDATA[Netania Emilisa]]>;
<![CDATA[Aqsa Fadillah]]>
<![CDATA[ Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jura-itb.v1i3.422
<![CDATA[This study aims to analyze the effect of compensation and work environment on turnover intention mediated by job satisfaction at PT Bank Mandiri Taspen, which is a banking company with two different branches. This type of research uses a quantitative method by using the hypothesis testing method on two divisions in a banking company. The data collection technique used in this research is a questionnaire with 92 respondents. Data processing and analysis in this study used Structural Equation Modeling (SEM) with Partial Least Square (PLS) in the SmartPLS application. The results showed that: Compensation has a negative and significant effect on Turnover intention, Compensation has a positive and significant effect on Job satisfaction, Work environment has a negative and significant effect on Turnover intention, Work environment has a positive and significant effect on Job satisfaction, Job satisfaction has Negative and significant effect on Turnover intention, Compensation has a negative and significant effect on Turnover intention through Job satisfaction, Work environment has a negative and significant effect on Turnover intention. Job satisfaction has a positive influence on Job satisfaction because the more comfortable a work environment is, the employees will feel safe and comfortable in completing their work and Compensation and Work Environment are proven to be significant and have a negative effect based on the existing beta coefficient value which indicates that both these variables have an influence on Turnover Intention at PT Bank Mandiri Taspen]]>
<![CDATA[Analisis Faktor-Faktor Yang Memengaruhi Niat Masyarakat Untuk Terus Menggunakan Aplikasi Satu Sehat ]]>
<![CDATA[Abdurrahman Albantani]]>
<![CDATA[ Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jura-itb.v1i3.428
<![CDATA[Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi niat pengguna untuk terus menggunakan sistem e-government pada aplikasi Satu Sehat. Penelitian ini menggunakan model kesuksesan yang dikembangkan oleh Delone dan Mclean dengan alat analisis Structural Equation Modeling (SEM) dengan software pendukung Partial Least Square (PLS). penelitian ini memodifikasi dari model penelitian sebelumnya dengan menambahkan faktor harapan hasil pribadi. Sehingga faktor-faktor pada penelitian ini adalah kualitas sistem, kualitas informasi, kualitas layanan, harapan hasil pribadi, efikasi diri, kepuasan dan niat penggunaan berkelanjutan. Teknik pengumpulan data pada penelitian ini dilakukan dengan menggunakan kuesioner yang dibagikan kepada 329 responden. Namun hanya 300 responden yang memenuhi kriteria yang digunakan pada penelitian ini. Hasil penelitian menunjukkan bahwa kualitas sistem, kualitas informasi, kualitas layanan dan harapan hasil pribadi secara signifikan berpengaruh terhadap kepuasan pengguna. Sedangkan efikasi diri tidak berpengaruh terhadap kepuasan pengguna. Selanjutnya, kepuasan pengguna secara signifikan merupakan faktor yang berpengaruh terhadap niat pengguna untuk terus menggunakan sistem e-government pada aplikasi Satu Sehat.]]>
