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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 Kinerja Pengelolaan Aset Daerah dan Sumber Daya Manusia di BPPKAD Kabupaten Magelang Daffa Lanang Pradana; Umi Sulistiyanti
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.v1i4.880

Abstract

Management of regional property is a very important element because it represents assets owned by the region and is supervised by the local government. Through effective asset management by local governments, all regional properties can be managed and utilized well. In accordance with Government Regulation Number 28 of 2020, State/Regional Property refers to things obtained or purchased using funds from the State/Regional Revenue and Expenditure Budget, as well as those obtained through other legal means. Macro human capital refers to a country's total workforce, encompassing individuals who have reached the age at which they are eligible to work, which includes both those already employed and those actively seeking work but still unemployed. Micro human resources refer to individuals who are part of the workforce within a company or organization, including workers and volunteers, who constitute the workforce of a company or organization.
Analisis Pengaruh Kinerja Keuangan Terhadap Pertumbuhan Ekonomi Dan Dampaknya Pada Pengangguran Di Pulau Jawa Billy Vidhya Rumbobiar; Citra Sukmadilaga
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.v1i4.886

Abstract

This research aims to analyze the impact of financial performance on economic growth and its effects on unemployment (a case study of each province in Java Island for the period 2014-2022). This study uses a population from 6 provinces with a sample size of 54 individuals. The sampling method employed in this research is non-random (purposive sampling). The hypotheses in this study are tested using panel data regression assisted by Eviews 12.0 software. Financial performance is measured based on the regional financial independence ratio, the effectiveness ratio, and the regional financial efficiency ratio. Economic growth and the unemployment rate are calculated as ratios by comparing the current year to the previous year. The research results indicate that financial performance, consisting of the regional financial independence ratio, the effectiveness ratio, and the regional financial efficiency ratio, significantly influence economic growth. The independence ratio, efficiency ratio, and economic growth do not significantly affect the unemployment rate. The effectiveness ratio significantly affects the unemployment rate. The independence ratio, effectiveness ratio, and efficiency ratio significantly influence economic growth through the unemployment rate.
Rancang Bangun Aplikasi Monitoring Dan Safety Fasilitas Regulator Sektor Induk Pada PD. Petro Berbasis Web Amrie Muharam; Fajriyah Fajriyah; Phinton Panglipur
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.v1i4.889

Abstract

PD. Petro is one of the government institutions located under the auspices of the Prabumulih City Government. How to record monitoring reports at this institution is still using the manual method which causes frequent errors, resulting in inaccurate data. In addition, the manual method must go through a long process and requires a relatively long time, as well as less secure data storage. The purpose of this research is to build an application website to make it easier for PDs. Petro is in the process of recording monitoring reports because they are well computerized and easy to use. The research method uses a qualitative descriptive method with data collection in the form of observation, interviews and literature study. The type of data consists of qualitative data and the source data consists of primary and secondary data. The device development method uses the prototype method. System design tools used are use case diagrams, class diagrams and activity diagrams. This application was built using a website with the PHP programming language and MySQL database.
Analisis Penerapan Sistem Informasi Akuntansi Penjualan Dalam Menunjang Efektivitas Pengendalian Internal Pada CV Agung Mandiri Motor Elisabeth Sherly Noveli Simon; Maria Nona Dince; Emilianus Eo Kutu Goo
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.v1i4.895

Abstract

The formulation of the problem in this research is whether the implementation of the sales accounting information system is appropriate in supporting internal control at CV. Agung Mandiri Motor? This research aims to determine the application of the sales accounting information system in supporting the effectiveness of internal control at CV. Agung Mandiri Motor. This research was carried out at CV. Agung Mandiri Motor using qualitative methods. There are two sources of data in this research, namely primary data and secondary data. The data collection techniques used were documentation, interviews and observation. The data analysis technique used is by comparing the results of field findings with the cash and credit sales accounting information system theory at CV.Agung Mandiri Motor. The results of this research indicate that the sales accounting information system implemented by CV. Agung Mandiri Motor is not yet fully suitable to support the effectiveness of internal control.
Pengaruh Faktor Keperilakuan Organisasi Terhadap Kegunaan Sistem Akuntansi Keuangan Daerah (Studi Kasus Pada Kantor Badan Pengelola Keuangan Dan Aset Daerah Kabupaten Sikka) Aloysius Theofilus Indrianto Max Pare; Maria Nona Dince; Emilianus Eo Kutu Goo
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.v1i4.896

Abstract

This research aims to test and analyze the effect of training, explaining the objectives and support of superiors on the usefulness of regional financial accounting systems. This type of research is quantitative research. The population in this study were civil servants at the Sikka Regency BPKAD office, with a sampling technique using saturated samples so that the number of samples in this study was 51 people. The data used in the research are primary data and secondary data using data collection methods, namely questionnaires. Data management in this research is multiple linear regression analysis using the SPSS software program. The results of this study indicate that training (X1), clarity of objectives (X2) and support from superiors (X3) partially influence the regional financial accounting system (Y) and also training (X1), clarity of objectives (X2) and support from superiors (X3 ) have a simultaneous effect on the regional financial accounting system (Y)
Analisis Kondisi Keuangan Pemerintah Daerah Berdasarkan Model Sistem Pemantauan Tren Keuangan (SPTK) Ni Komang Sri Laksmiwati; Ivan Yudianto
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.v1i4.897

Abstract

Local Government Financial Statements (LKPD) are made as a form of accountability and transparency in the implementation of government activities. From the figures in the LKPD, analyses can be carried out related to the financial condition of the region. The purpose of this study is to provide an overview of the financial condition and financial trends of the Badung Regency Government in 2018-2022 based on the Financial Trend Monitoring System (FTMS) model which consists of 3 dimensions and 15 indicators. This research is a descriptive analysis conducted by descriptive statistical analysis based on secondary data in the form of LHP on LKPD Badung Regency 2018-2022 and interviews to confirm the cause of the decline in the financial trend of an indicator. The results of this study are as many as 11 of the 15 existing indicators experienced a positive (good) trend for 5 (five) years including the Operating Income indicator, PAD per Expenditure Ratio, Government Cash Ratio, Cash and Receivables Ratio, Current Asset Ratio, Short-Term Debt, Long-Term Debt, Revenue per Debt, Financial Balance, Financial Flexibility, and Infrastructure Maintenance. Meanwhile, the other 4 indicators experienced a negative trend (not good) consisting of indicators of Revenue per Personnel Expenditure, Independence Ratio, Intergovernmental Ratio, and Income per Capita.
Analisis Peran BAPPEDA Pada Perencanaan Pendapatan Asli Daerah (PAD) Di Labuhan Batu Muhammad Reza Mahendra; Hendra Harmain
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.v1i4.904

Abstract

The research was conducted to find out the role of BAPPEDA in planning Regional Original Income (PAD) in Medan City. This research uses descriptive qualitative methods with data collection techniques, namely interviews and documentation. The results of this research explain that the source of Medan City's Original Regional Income comes from land and building taxes. Apart from that, there are supporting and inhibiting factors in planning the Regional Original Income of Medan City. The role of the Development Planning Agency in planning the Regional Original Income of the City of Medan is to provide recommendations for reports that must be accurate and up-to-date as well as good work programs in order to create the vision and mission that the City of Medan hopes for.
Prosedur Pembukaan Rekening Tabungan Pada PT Bank BPD DIY Cabang Bantul Salma Azalea Zahra; Diana Airawaty
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.v1i4.922

Abstract

Bank BPD DIY is one of the self-help tools in the banking industry, as a source of regional income, regional development revitalization, regional development acceleration, regional money management/regional money storage. Opening an account is a form of bank business to collect money from the community to ensure convenience . Therefore, it is very important to have guidelines in making savings. Aside from being a form of risk management, this deposit fulfillment manual aims to increase each employee's insight into bank financing products. This implementation can be done through the account opening process. So that opening an account requires procedures that must be followed by prospective customers
Pengaruh Leverage, Kepemilikan Institusional, Dan Profitabilitas Terhadap Tax Avoidance Pada Perusahaan Jasa Yang Terdaftar Di Bei Pada Periode 2019 – 2022 Arief Kurniawan; Nurfauziah Nurfauziah
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.v1i4.928

Abstract

This researach aims to understand the effect of leverage, institutional ownership, and profitability on tax avoidance. The author uses quantitative data in the form of company financial statements. The author collected data using the purposive sampling method for service companies listed on the Indonesian Stock Exchange in the 2019 – 2022 period and processed using the Eviews 12 statistical application. There was a total of 42 entities and 168 samples were collected. This study shows the results that leverage has a positive impact on tax avoidance, then the results of institutional ownership have a positive impact on tax avoidance, and finally, profitability has a negative relationship to tax avoidance.
Pengaruh Kompleksitas Tugas, Etika Profesi dan Struktur Audit Terhadap Kinerja Auditor Primayeta Wahyuni; Dewi Zulvia
Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : 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.v2i1.1232

Abstract

This research aims to examine task complexity, professional ethics and audit structure on auditor performance. Collecting research data using a questionnaire. The questionnaire was submitted to the Public Accounting Office in Padang City. This research is included in quantitative research. The sample was determined using a purposive sampling technique. Data analysis uses multiple regression using SPSS 22 software. The results of this research show that Task Complexity has a positive effect on Auditor Performance, Professional Ethics has a positive effect on Auditor Performance and Audit Structure has no effect on Auditor Performance.

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