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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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Reaksi Pasar Modal Terhadap Kebijakan Investasi, Kebijakan Pendanaan dan Kebijakan Dividen Ria Angriani
Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): 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.v1i2.795

Abstract

This study aims to examine and describe the reaction of capital market (cummulative abnormal return) in investment policy, funding policy and dividend policy. Investment policy is measured using capital expenditure, funding policy is measured by changes in debt to equity ratio (∆DER) and dividend policy is measured by dividend payout ratio (DPR). This research is classified as literature review to provide some information needed by persons related to the company and capital market participants. The study find that almost all research in capital market though cummulative abnormal return are effect by the management policies in investment, funding and dividend.
Analisis Kinerja Rumah Sakit Dengan Pendekatan Metode Balanced Scorecard Dissa Elvaretta
Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): 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.v1i2.809

Abstract

This study aims to analyze the performance of Regional Hospital X by Balanced Scorecard Approach Method. This research was conducted by the method of operational research with the analysis of qualitative and quantitative data using a single case study on Regional Hospital X. As a government-owned hospital, Regional Hospital X should aim to provide good service to customers. Therefore, it is necessary to measure non-financial aspects instead of measuring financial aspects only. Measurement of performance using the Balanced Scorecard method covering four perspectives: financial, customer, internal business processes, learning and growth. The results showed that the performanced of Regional Hospital X is good enough seen from four perspective of Balanced Scorecard Method Approach.
Pengaruh Sistem Informasi Akuntansi Dan Peran Internal Audit Terhadap Kualitas Laporan Keuangan Pemerintahan Desa Pada Kecamatan Magepanda Anastasia Febriana Ciciliawanti; Maria Nona Dince; Fransiscus De Romario
Jurnal Riset Akuntansi Vol. 1 No. 4 (2023): 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.v1i4.835

Abstract

The purpose of this research is to examine and to analyze the influence of accountancy system utilization and the auditing internal role to the village government’s finance report quality of Magepanda Subdistrict. This kind of this research is quantitative research. The population in this research is the villages’device which located in 5 (five) villages in Magepanda Subdistrict, which the technique of sample taking use saturated sample, so the amount of sample in this research is 40 persons. The data which used in this research are primary data and secondary data which used the questionnaire as the data collection method. The data processing in this uses the SPSS software program. The result in this research shows that the accountancy system utilization (X1) and the auditing internal role (X2) take the partially effect of the finance report (Y) and the accountancy system utilization (X1) and the auditing internal role (X2) take the simultaneously effect to the finance report quality.
Pengaruh Fraud Hexagon Model Terhadap Kecurangan Laporan Keuangan Oktavianus Andika Putra; Hexana Sri Lestanti
Jurnal Riset Akuntansi Vol. 1 No. 4 (2023): 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.v1i4.836

Abstract

This study aims to examine the effect of the fraud hexagon model on fraudulent financial statements. Financial statement fraud is measured by the Beneish M-score, while the fraud hexagon model is measured by pressure which is proxied by external pressure and financial stability, capability which is proxied by change in director, opportunity which is proxied by inefective monitoring, razionalitation which is proxied by change in auditor, arrogance which is proxied by the Frequent number of CEO's picture, collusion proxied by political connections. Quantitative methods are used in this study using secondary data sources. Researchers took data on companies from 2019 to 2021 and used the unit analysis of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The method of determining the sample in this study using purposive sampling. Data analysis used as hypothesis testing is multiple regression analysis. The results of this study indicate that pressure is proxied by financial stability and opportunity is proxied by inefective monitoring of audit committees and has a positive effect on fraudulent financial statements, while pressure is proxied as external pressure, capability is proxied as change in director, razionalitation is proxied as change in auditors, arrogance is proxied frequent number of CEO photo, collusion proxied by political connections, has no effect on fraudulent financial statements.
Pengaruh Corporate Social Responsibility Terhadap Kinerja Inovasi UMKM Di Kecamatan Alok Timur Maria Kristina Liu Wea; Wilhelmina Mitan; Pipit Niken Aurelia
Jurnal Riset Akuntansi Vol. 1 No. 4 (2023): 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.v1i4.837

Abstract

This research aims to determine the influence of corporate social responsibility on the innovation performance of MSMEs in East Alok District. The method used in this research is a quantitative method. The population in this study were MSME actors in the Alok Timur District with a total of 1,548 MSME actors. The sampling technique used simple random sampling technique with a total sample of 94 respondents. In this study the types of data used are primary data and secondary data. The data collection procedure uses a questionnaire that is measured by a Likert scale. The data analysis technique used in this research uses a simple linear analysis method with descriptive statistical tests, data quality tests, classical assumption tests, and hypothesis tests. The research results show that partially corporate social responsibility has a positive effect on the innovation performance of MSMEs in East Alok District.
Analisis Laporan Keuangan Berdasarkan Metode Vertikal Horizontal Untuk Menilai Kinerja Keuangan Pemerintah Daerah Pada Pemerintah Kabupaten Sikka Tahun Anggaran 2019-2020 : (Studi Kasus Pada Kantor BPKAD Kabupaten Sikka) Fransiskus Antonius
Jurnal Riset Akuntansi Vol. 1 No. 4 (2023): 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.v1i4.838

Abstract

This research aims to assess the financial performance of regional government at the Sikka Regency BPKAD office by analyzing financial reports based on vertical and horizontal methods. This was motivated by the instability of financial reports at the BPKAD office. This research uses a quantitative approach. The data collection techniques used in this research are observation and documentation. The data used is in the form of financial reports from the BPKAD office, namely balance sheets, budget realization reports, operational reports, reports on changes in excess budget balances, reports on changes in equity, and cash flows. The data analysis technique used in this research is a simple financial report calculation analysis. The research results show that vertical analysis of these reports shows improvements and changes in the financial and operational performance of regional governments from 2019 to 2020, while the results of horizontal analysis of regional government financial reports show significant changes in several aspects, including income, spending, transfers and financing from 2019 to 2020. Financial performance from 2019-2020 experienced instability or what is usually called fluctuation due to Covid-19 that hit.
Pengaruh Likuiditas Dan Inventory Intensity Terhadap Agresivitas Pajak Dengan Manajemen Laba Sebagai Variabel Pemoderasi Pada Perusahaan Lq45 Miladiah Kusumaningarti; Rike Selviasari; Fitria Nur Wahyuningsih
Jurnal Riset Akuntansi Vol. 1 No. 4 (2023): 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.v1i4.839

Abstract

The purpose of this study was to determine the effect of liquidity (X1) and inventory intensity (X2) on tax aggressiveness (Y) with earnings management (Z) as a moderating variable in LQ45 companies for the 2019-2021 period. The population in this study is the financial statements of LQ45 companies for the 2019-2021 period. 2019 – 2021. The population of this study were 45 companies and 28 companies were selected as sample criteria in purposive sampling. The analysis technique used in this study is multiple analysis techniques and moderated regression analysis which is tested with the classical assumption test. The results of this study indicate that liquidity and inventory intensity have no effect on tax aggressiveness. In addition, the results of research on moderating variables with earnings management weaken the effect of liquidity on tax aggressiveness and the effect of inventory intensity weakens tax aggressiveness
Analisis Perhitungan Pajak Penghasilan Orang Pribadi Atas Wajib Pajak Penerima Upah Harian Dan Upah Borongan Sesuai Dengan Ketentuan Undang – Undang Harmonisasi Peraturan Perpajakan (Hpp): (Studi Kasus Pada Ud Memory Nganjuk) Eni Srihastuti; Beby Hilda Agustin; Riko Cahyo Suntoro
Jurnal Riset Akuntansi Vol. 1 No. 4 (2023): 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.v1i4.840

Abstract

The purpose of this research is to determine the calculation of personal income tax for taxpayers receiving daily wages and piece wages in accordance with the law on harmonization of tax regulations. The data collected is quantitative data with data collection techniques using surveys, interviews and documentation. The analysis technique used is quantitative descriptive based on the PPh 21 tax law for freelancers. Based on the calculation results, it is known that all casual employees of UD Memory Nganjuk who meet the criteria for tax deductions according to PPh Article 21 are only daily employees in the foreman section. The foreman's daily employee earns more than Rp. 197,000.00 per day and in one month more than Rp. 1,970,000.00. For daily employees in the fields of glue, control, thread glue, shuttle testing, and quality selection, daily income of less than IDR 197,000.00 is not subject to tax. Meanwhile, UD Memory Nganjuk's contract employees receive zero tax deductions, because the daily income of contract employees is less than IDR 197,000.00 and their income in one month is less than IDR 1,970,000.00.
Analisis Sistem Informasi Akuntansi Pendapatan Penerimaan Kas Listrik Prabayar Pada PT Ajamu Faadhilah Agung Liza Mutia; Arnida Wahyuni Lubis
Jurnal Riset Akuntansi Vol. 1 No. 4 (2023): 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.v1i4.842

Abstract

This research aims to determine the accounting information system process regarding cash receipts from new prepaid electricity connections and meter replacement from postpaid to prepaid as implemented by PT. AJAMU FADHILAH AGUNG which is located at Pasar VII Street No. 2 Gg. Karya Rotan Sei Rotan Village. PT AJAMU FAADHILAH AGUNG is a company operating in the electrical and mechanical sector as a provider of electrical power installation services in Indonesia, so it is hoped that it can play an active role in supporting government policies together with PT. PLN (Persero). This research is limited to new connections to prepaid electricity and replacing meters from postpaid to prepaid. Problem formulation: 1. What is the accounting information system regarding cash receipts? 2. What are the advantages and disadvantages in implementing information systems. Research objectives: 1. To find out the application of accounting information systems regarding cash receipts. 2. To find out the advantages and disadvantages of applying accounting information systems regarding cash receipts. The data collection method used in this research is decision technique and direct research in the field. The technical analysis used is the description method, namely a method carried out by analyzing the cash receipts related to new prepaid electricity connections and meter replacement from postpaid - prepaid.
Pengaruh Penggunaan Informasi Akuntansi Terhadap Keberhasilan Usaha Mikro Kecil Menengah (Studi Pada UMKM di Kecamatan Alok Kabupaten Sikka) Emanuel Darwis Yoseph Mite; Maria Nona Dince; Paulus Libu Lamawitak
Jurnal Riset Akuntansi Vol. 1 No. 4 (2023): 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.v1i4.843

Abstract

This study aims to determine the effect of using accounting information on the success of micro, small and medium enterprises in Alok District, Sikka Regency. The method used in this study is a quantitative method with primary data sources in the form of questionnaires which were distributed to MSME actors in Alok District with a total of 30 respondents. The analytical method in this study is the research instrument test, classical assumption test, simple regression analysis and hypothesis testing. The results obtained in this study show that the use of accounting information influences the success of micro, small and medium enterprises in Alok District, Sikka Regency. This shows that the use of good and accurate accounting information will have a positive impact on the success of a business.

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