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JIAR : Journal Of International Accounting Research
Published by Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM
ISSN : -     EISSN : 2829258x     DOI : -
Core Subject : Economy, Science, Social, Engineering,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences
JIAR : Journal Of International Accounting Research with e-ISSN : 2829-258X (Online) is an electronic scientific journal published online twice (May and November) a year by Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM. JIAR : Journal Of International Accounting Research covered various research approaches, namely: quantitative, qualitative and mixed-method. JIAR : Journal Of International Accounting Research focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting, Managerial Accounting, Public Sector Accounting, Sharia Accounting, Auditing, Forensic Accounting, Behavioral Accounting (Including Ethics and Professionalism), Accounting Education, Taxation, Capital Markets and Investments, Accounting for Banking and Insurance, Accounting for SMEs, Accounting Information Systems, Environmental Accounting, Accounting for Rural Credit Institutions.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 50 Documents
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PENGARUH TAMBAHAN PERBAIKAN PENGHASILAN DAN EFEKTIVITAS KERJA TERHADAP KINERJA APARATUR SIPIL NEGARA DI LINGKUNGAN PEMERINTAH DAERAH KABUPATEN KOLAKA TIMUR Suute, Aspian; Mas’ud, Arifuddin; Yunus, Asraf
JIAR : Journal Of International Accounting Research Vol 3 No 01 (2024): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v3i1.1015

Abstract

This study aims to determine and analyze the influence of additional income improvement and work effectiveness on the performance of Civil Servants in the Local Government of East Kolaka Regency. The sample in this study consists of a portion of Civil Servants in the Local Government of East Kolaka Regency, totaling 97 individuals. This study uses multiple linear regression analysis. The results of the study show that: (1) Additional income improvement and work effectiveness have a positive and significant effect on the performance of Civil Servants in the Local Government of East Kolaka Regency. (2) Additional income improvement has a positive and significant effect on the performance of Civil Servants in the Local Government of East Kolaka Regency. (3) Work effectiveness has a positive and significant effect on the performance of Civil Servants in the Local Government of East Kolaka Regency.
PENGARUH HUBUNGAN ATASAN BAWAHAN, DISIPLIN KERJA DAN PENGEMBANGAN KARIR TERHADAP KINERJA PEGAWAI PADA KANTOR KECAMATAN WENGGEDUKU KABUPATEN KONAWE Kamara, Oom; Abbas, Bakhtiar; Putera, Asrip
JIAR : Journal Of International Accounting Research Vol 3 No 01 (2024): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v3i1.1016

Abstract

This study aims to determine and analyze the influence of superior-subordinate relationship, work discipline, and career development on employee performance at the Wenggeduku Subdistrict Office, Konawe Regency. The sample in this study consisted of all employees at the Wenggeduku Subdistrict Office, Konawe Regency, totaling 31 individuals. This study uses multiple linear regression analysis. The results of the study show that: (1) Superior-subordinate relationship, work discipline, and career development have a positive and significant effect on employee performance. This means that improving the superior-subordinate relationship, work discipline, and career development will enhance employee performance at the Wenggeduku Subdistrict Office, Konawe Regency. (2) Superior-subordinate relationship has a positive and significant effect on employee performance. (3) Work discipline has a positive and significant effect on employee performance. (4) Career development has a positive and significant effect on employee performance.
PENGARUH EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM PERUSAHAAN FARMASI YANG LISTING DI BURSA EFEK INDONESIA PERIODE 2015-2018 Rais R, Muhammad
JIAR : Journal Of International Accounting Research Vol 3 No 01 (2024): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v3i1.1075

Abstract

This study aims to analyze the effect of earning per share on the stock prices of pharmaceutical companies listed on the Indonesia Stock Exchange for the 2015-2018 period. The data collection method used is literature study, data is obtained from data collection and information through documents. The data analysis method used is simple linear regression analysis. Based on the results of data testing and discussion, the following conclusions are obtained simultaneously, the Earning Per Share (EPS) variable has an effect on stock prices. This is indicated by a significance above 0.05. So that if there is an increase in Earning Per Share (EPS) it will affect the stock price. And also this shows that Earning Per Share (EPS) is not the only factor that affects stock prices. For advanced researchers, it is better if it is necessary to add other variables that have an influence and do not affect stock returns so that it can be seen which factors have the most influence and are not influential in an effort to increase stock prices.
ANALISIS RASIO LIKUIDITAS, PROFITABILITAS DAN SOLVABILITAS UNTUK MENGUKUR KINERJA KEUANGAN PADA PT AKR CORPORINDO TBK PERIODE 2014-2023 Damayanti, Aulia; Mardiana, Sri
JIAR : Journal Of International Accounting Research Vol 4 No 01 (2025): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v4i01.1701

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana kinerja keuangan PT AKR Corporindo Tbk periode 2014-2023 dengan menggunakan Rasio Likuiditas, Rasio Profitabilitas, dan Rasio Solvabilitas. Penelitian ini menggunakan metode deskriptif asosiatif yang berdasarkan laporan keuangan PT AKR Corporindo Tbk periode 2014-2023. Berdasarkan dari hasil perhitungan Rasio Likuiditas yang menggunakan Current Ratio, Cash Ratio, dan Quick Ratio dalam menilai kinerja keuangan PT AKR Corporindo Tbk periode 2014-2023, diperoleh nilai Current Ratio dinyatakan “Kurang Baik”, nilai Cash Ratio dinyatakan “Kurang Baik” dan Quick Ratio dinyatakan “Kurang Baik”. Hasil perhitungan Return On Assets yaitu “Kurang Baik”, Return On Equity dinyatakan “Kurang Baik”, dan Net Profit Margin dinyatakan “Kurang Baik”. Sedangkan perhitungan Debt to Assets Ratio dinyatakan “Kurang Baik”, perhitungan Debt to Equity Ratio dinyatakan “Kurang Baik” dan Long Term Debt to Equity Ratio dinyatakan “Sangat Baik”.
COMPARATIVE ANALYSIS OF THE DISCLOSURE INDEX IN THE NOTES TO THE FINANCIAL STATEMENTS OF CENTRAL TAPANULI REGENCY FOR FISCAL YEARS 2023–2024 Putri Adity, Safira; Soffi Sembiring, Adelya; Muda, Iskandar
JIAR : Journal Of International Accounting Research Vol 4 No 01 (2025): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v4i01.1779

Abstract

The title of this study is Comparative Analysis of the Disclosu re Index in the Notes to the Financial Statements of Central Tapanuli Regency for Fiscal Years 2023–2024. This study aims to analyze and compare the level of disclosure presented in the Notes to the Financial Statements (CaLK) of Central Tapanuli Regency for the fiscal years 2023 and 2024. The research applies a disclosure index method based on the Government Accounting Standards (SAP) as stipulated in Govern ment Regulation No. 71 of 2010. Each mandatory disclosure item was assessed using a binary scoring system, where a score of 1 was assigned if the item was disclosed and 0 if not. The index was then calculated to determine the overall level of compliance and transparency. The findin gs are expected to reveal whether there has been an improvement in the quality and completeness of disclosures over the two-year period. This study contributes to the literature on publ ic sector financial reporting by providing empirical evidence on the tran sparency and accountability of local government financial statements, with a specific focus on Centr al Tapanuli Regency. The results may also serve as input for local gove rnments in enhancing the quality of their financial reporting practices
ANALYSIS OF THE PRESENTATION OF FINANCIAL REPORTS OF SERDANG BEDAGAI REGENCY IN 2024 Manihuruk, Eloy Fita; Ivana Limbong, Marhsya Prita; Muda, Iskandar
JIAR : Journal Of International Accounting Research Vol 4 No 01 (2025): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v4i01.1782

Abstract

Financial reporting in the public sector is a key element of good governance, promoting transparency, accountability, and effici ent management of public resources. Local governments, including Serdang Bedagai Regency in Indonesia, bear the responsibility to pre pare reports that accurately reflect their financial position, perform ance, and cash flows. These reports are vital for internal decision-making and serve as a main source of information for external stakeh olders such as citizens, legislators, auditors, and development partn ers. The quality of financial reporting directly influences the ability of stakeholders to assess performance, monitor public funds, and hold officials accountable. Located in North Sumatra Province, Serdang Bedagai Regency continues to strengthen its financial report ing practices. Its 2024 financial reports are particularly important as they reflect efforts to meet public demands and regulatory requir ements. This study analyzes the regency’s 2024 reports, focusing on compliance with SAP, clarity of information, accessibility, and effectiveness, while incorporating financial indicators and self-reliance ratios to evaluate fiscal health and governance quality.
ANALYSIS OF REVENUE SHARING FUND (DBH) REALIZATION IN DELI SERDANG REGENCY FISCAL YEAR 2024 Fahrezy, Sultan; Tampubolon, Deaz Perdinan; Muda, Iskandar
JIAR : Journal Of International Accounting Research Vol 4 No 01 (2025): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v4i01.1783

Abstract

This study examines the realization of the Revenue Sharing Fund (Dana Bagi Hasil/DBH) in Deli Serdang Regency for the fiscal year 2024. The DBH is one of the central government’s fiscal transfer instruments that plays a significant role in supporting local budgets, particularly in regions with limited revenue capacity. The main objec tive of this paper is to analyze the types of DBH received, the compa rison between budget allocation and realization, and the implications for regional fiscal management. Data were collected from official fin ancial reports of the Regency Government and analyzed using a desc riptive approach. The findings indicate that the total DBH allocation for Deli Serdang in 2024 reached IDR 2,527.59 billion, with realizati on amounting to IDR 2,499.97 billion or 98.91%. Almost all compon ents, including tax-based DBH (PPh, PBB, and excise) and natural resource-based DBH (oil, gas, forestry, mining, geothermal, and fisheries), recorded realization rates close to 100%. This high level of realization reflects the effectiveness of the transfer mechanism fro m the central to the regional government. Nevertheless, the strong rel iance on DBH suggests a need to strengthen its own-source revenue in order to achieve greater fiscal independence in the future.
CASH FLOW STATEMENT ANALYSIS OF BINJAI CITY GOVERNMENT’S Khairi, Rajwa; Abi Setiawan, Muhammaad; Muda, Iskandar
JIAR : Journal Of International Accounting Research Vol 4 No 01 (2025): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v4i01.1787

Abstract

This study aims to analyze the performance of the Binjai city government in managing regional cash in 2023. The research data is quantitative and taken from the official website of the Binjai city government. The analysis method used is the horizontal technique, namely comparative trend analysis. This study analyzes the trends in Binjai City's cash flow reports based on four activities, namely operating activities, investing activities, financing activities, and transitional activities. The results of the analysis show very strong operational performance, marked by an increase in net cash flow from operating activities of nearly 15% from the previous year and a high commitment to infrastructure development, which resulted in an increase in the net cash flow deficit from investing activities of nearly 20%. In terms of financing, the analysis results show a conservative fiscal policy, as evidenced by an increase in the net cash flow deficit from financing activities of 6.51% from the previous year for debt repayment. Therefore, the total net cash flow in 2023 is in deficit and has decreased by around 177% from the previous year. This is a challenge for the Binjai city government.
IMPLEMENTATION OF SAP NO.12 CONCERNING OPERATIONAL REPORTS OF TANJUNG BALAI CITY Yose Sinambela, Hendry Glenn; Michael Panggabean, Gilbert Partogi; Muda, Iskandar
JIAR : Journal Of International Accounting Research Vol 4 No 01 (2025): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v4i01.1788

Abstract

Public financial management reform in Indonesia has advanced since the implementation of accrual-based accounting under Government Regulation No. 71 of 2010. One key outcome is the inclusion of the Operational Report (Laporan Operasional/LO), which provides a comprehensive overview of financial performance. In Tanjungbalai City, the LO plays an important role in promoting transparency and accountability amid limited fiscal capacity. This study analyzes the Operational Report of the Tanjungbalai City Gov ernment for the 2023/2024 fiscal year using a descriptive quantitative method based on secondary data. The analysis compares financial figures, evaluates effectiveness and efficiency ratios, and identifies fiscal trends. Results show that total revenue in 2024 decreased by 3.78% due to a 32.32% drop in locally generated revenue, while tran sfer revenue rose by 2.25% and expenditures fell by 8.97%. The oper ational deficit declined sharply from Rp 42.8 billion in 2023 to Rp 4.6 billion in 2024an 89.25% improvementindicating better fiscal balance and efficiency. Thus, the LO serves as a vital tool for evaluating government accountability and financial performance
INCOME FROM NON-EXCHANGE TRANSACTIONS IN DELI SERDANG REGENCY 2022-2023 Haholongan Sihombing, Siti Rachel; Manihuruk, Aldi Johannes; Muda, Iskandar
JIAR : Journal Of International Accounting Research Vol 4 No 01 (2025): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v4i01.1789

Abstract

This study analyzes non-exchange transactions in Deli Serdang Regency for the 2022 and 2023 fiscal years based on official Local Government Financial Statements (LKPD) and Audit Board (BPK) reports. Non-exchange transactions such as grants, taxes, subsidies, and social assistancerepresent government revenues and expenditures without direct exchange of equal value. The research uses secondary data from regional budget documents, financial repor ts, and relevant literature to understand their structure, implementat ion, and impact. Findings indicate that non-exchange transactions play a crucial role in funding infrastructure, education, health, and welfare programs. Deli Serdang Regency achieved a high level of accountability, as reflected in the Wajar Tanpa Pengecualian (Unqu alified Opinion) for both years. However, dependence on central gov ernment transfers remains high, while local revenue generation and social assistance disbursements highlight ongoing fiscal challenges. The study recommends strengthening governance, adopting digital financial systems, and increasing community participation in oversig ht to enhance transparency and efficiency in managing public funds

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