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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 Likuiditas Profitabilitas Dan Leverage Terhadap Kebijakan Dividen Lailatul Maghfiroh; Muhammad Aufa
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.v1i4.846

Abstract

This study aims to determine the effect of liquidity, profitability and leverage on dividend policy. The sample in this study were companies listed in the LQ45 index listed on the Indonesia Stock Exchange during the 2019-2021 period using purposive sampling method and obtained 30 companies. This research uses multiple linear regression analysis techniques. The results of this study indicate that liquidity and leverage have no effect on dividend policy. Meanwhile, profitability has a significant effect on dividend policy. The coefficient of determination shows 19,5%. These results indicate the ability of the independent variables to explain the dependent variable while 80,5% is explained by other variables
Analisis Efektivitas Pengelolaan Dana Desa Terhadap Pembangunan Infrastruktrur Desa Gapluk Triana Belucci; Lis Setyowati; Waloyo Waloyo
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.v1i4.849

Abstract

This research aims to determine the effectiveness of village fund management in Gapluk Village infrastructure development. The research method used is a qualitative method. Data collection techniques used are documentation techniques, interviews and observation. The data analysis technique used is a qualitative descriptive analysis technique. The results of this study are that all processes of managing village funds in the development of village funds in Gapluk Village starting from the planning, management to monitoring stages have been running effectively because the implementation is in accordance with applicable regulations and involves the local community in every stage of village fund management.
Faktor-Faktor Yang Mempengaruhi Struktur Modal Sektor Industri Barang Konsumsi Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021 Hani Krisnawati; Y. Sutomo; Mudjiyono Mudjiyono; Risma Martha Sella
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.v1i4.850

Abstract

This study aims to determine the effect of profitability, liquidity level, company size and asset structure on the capital structure of companies in the consumer goods industry sector, the food and beverage sub-sector, which are listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. This research is Quantitative Research with Secondary Data. The sampling method is Purposive Sampling. The analysis technique uses multiple linear regression analysis with the help of SPSS version 23. Based on the results of the partial test research shows that profitability, company size and asset structure of each variable partially have no effect on capital structure, and the level of liquidity partially has a positive and significant effect on structure capital of companies in various industrial sectors
Literatur Review: Akuntabilitas Pemerintahan Desa Dalam Pengelolaan Dana Desa Dinda Aulia Safiri
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.v1i4.851

Abstract

This study aims to determine the accountability of village government in managing village funds. The methodology used in this research is Systematic Literature Review (SLR). The data source used in this study was taken from the Google Scholar publication database with the keywords accountability, village government and village management. Based on the review of the journal, it can be concluded that village government accountability in managing village funds has transparent and accountable principles in carrying out the planning, management and accountability stages of village fund allocation (ADD). It is hoped that this research review can become additional information in the field of accounting.
Analisis Ukuran Perusahaan, Roi Dan Dar Terhadap Ketepatan Waktu Penyampaian Laporan Audit: (Studi Kasus Pada Perusahan Lq45 Yang Terdaftar Di Bei Tahun 2017 - 2019) Endang Dwi Wahyuningsih; Aniqotunnafiah Aniqotunnafiah; Lusi Permata Putri
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.v1i4.854

Abstract

This research aims to analyze the influence of company size, ROI and DAR on the timeliness of submitting audit reports to LQ45 companies listed on the IDX for the 2017-2019 period. The population in this research is all companies included in the LQ45 Index from 2017 to 2019, a total of 135 companies. This research uses quantitative methods with secondary data and logistic regression data analysis techniques. The results of this research show that ROI and DAR have no effect on the timeliness of submitting audit reports. Meanwhile, company size has a significant effect on the timeliness of submitting audit reports
Analisis Perlakuan Akuntansi Aset Tetap Berdasarkan SAK-ETAP Pada Puskopdit Swadaya Utama Anastasia Relyani Laru; Wilhelmina Mitan; Konstantinus Pati Sanga
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.v1i4.868

Abstract

The aim of this research is to determine and analyze the accounting treatment of fixed assets based on SAK-ETAP at Puskopdit Swadaya Utama 2020-2021. The research method used is descriptive qualitative. The data sources used in this research are primary data and secondary data. Data collection techniques in this research used observation, interviews and documentation methods. The data analysis technique used is qualitative analysis, namely data collection and analysis, data reduction, data presentation, and verification or drawing conclusions. The results of this research show that the classification of fixed assets, acquisition and recognition of fixed assets, measurement of fixed assets, depreciation of fixed assets, and presentation of fixed assets in the balance sheet are in accordance with SAK-ETAP. Meanwhile, the termination and disposal of fixed assets is not in accordance with SAK-ETAP.
Efektifitas Perputaran Persediaan Dan Perputaran Piutang Dalam Meningkatkan Profitabilitas Pada PT Indo Kordsa Tbk Devi Dwi Nilasari; Nuryadi Nuryadi
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.v1i4.869

Abstract

This research aims to determine inventory turnover and accounts receivable turnover in increasing profitability at PT Indo Kordsa Tbk. The data studied is in the form of the financial statements of PT Indo Kordsa Tbk for 2018-2021. The data collection technique used is the documentation technique. The data analysis technique in this study is a qualitative descriptive analysis technique. The results of this study state that 1) inventory turnover that has been carried out by the company for 4 years has not been effective 2) receivable turnover that has been carried out by the company for 4 years has not been effective 3) profitability is considered less than optimal because the level of sales has decreased resulting in inventory turnover and receivable turnover not yet effective so that it has not been able to help obtain maximum profitability.
Tinjauan Multidimensi Kinerja Keuangan PT Wahana Ottomitra Multiartha Finance Melalui Pendekatan Rasio Likuiditas, Profitabilitas, Solvabilitas, Dan Aktivitas Anita Anggraini Safitri; Syamsul Arifin
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.v1i4.870

Abstract

This research aims to determine the financial performance of PT WOM Finance, evaluated through financial ratio analysis for the years 2019-2021. The data analysis method used is qualitative descriptive method, employing the measurement of liquidity, solvency, and profitability ratios. Based on the research findings, the liquidity ratios for the period 2019-2021 can be considered good, as the company is able to meet its short-term obligations. Regarding the solvency ratios for the same period, the company demonstrates positive steps by reducing its use of debt in financing its capital, indicating a good financial stability. However, in terms of profitability ratios for the period 2019-2021, the company has not been able to achieve the desired profits. This is evident from the difficulties encountered in generating profits with each sale.
Analisis Sisa Lebih Perhitungan Anggaran (SiLPA) Pada Anggaran Pendapatan Belanja Daerah Kabupaten Sikka Maria Nona Trisna; Henrikus Herdi; Wihelmina M; Yulia Jaeng
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.v1i4.874

Abstract

The implementation of regional autonomy as outlined in Law Number 33 of 2004 provides for the existence of financial considerations between the central government and regional governments. The research was conducted at the Sikka Regency Regional Financial and Asset Management Agency (BPKAD), a new institution formed by Sikka Regency Regional Regulation Number 49 of 2016. The object of the research is the area of ​​regional financial and asset management which is obliged to have the main task of assisting regional heads in government administration. , prepare annual activity reports of regional work units. This research aims to determine the growth of SiLPA in the 2016-2020 Sikka Regency APBD and also to determine the factors in the occurrence of SiLPA in the 2016-2020 Sikka Regency APBD. The method used in this research is mixed method research which combines quantitative and qualitative approaches.
Rancang Bangun Aplikasi Adminitrasi Pernikahan Pada Kantor Urusan Agama Kecamatan Sungai Rotan Berbasis Web Resti Dewi Yanti; Muchlis Muchlis; Hepny Samosir
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.v1i4.876

Abstract

In the current digital era, the use of information technology has become an important need in various fields, including in wedding administration. The web-based wedding administration application at the Sungai Rotan District Religious Affairs Office is a web-based application design aimed at optimizing and simplifying the marriage administration process at the Religious Affairs Office in the Sungai Rotan District area. Weddings are an important moment in people's lives, and to ensure a smooth administrative process, this application aims to provide modern and efficient technological solutions. Thus, it is hoped that this application can provide better services to prospective brides and grooms and increase public satisfaction in arranging their weddings through the Office of Religious Affairs.

Page 7 of 21 | Total Record : 210

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