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Akuntansi: Jurnal Riset Ilmu Akuntansi
Published by Universitas Sains Dan Teknologi Komputer
ISSN : 9617871     EISSN : 2961788X     DOI : 10.55606
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum 9. Aministrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) 10. Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 470 Documents
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Pengaruh Harapan Kerja, Persepsi, Karakteristik Pribadi terhadap Minat Mahasiswa Memilih Jurusan Akuntansi di Universitas Tadulako Moh Noviar Lawasa; Nurhaniva A; Nina Yusnita Yamin; Rahayu Indriasari; Andi Chairil Furqan
Akuntansi Vol. 3 No. 4 (2024): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i4.2892

Abstract

This study aims to determine and analyze the effect of job expectations, perceptions, personal characteristics on student interest in choosing an accounting major at Tadulako University. This type of research uses descriptive quantitative,. Data collection methods by distributing questionnaires to respondents. The population of this study amounted to 225 active students of class 2021 and 252 active students of class 2022, the number of samples taken was 82 respondents. The analysis method used is multiple linear regression method with the help of SPSS for windows version 25.0. The results showed that work expectations affect student interest in choosing an accounting major, perceptions have no effect on student interest in choosing an accounting major, personal characteristics affect student interest in choosing an accounting major.
Praktek Apptita’galak Tana (Gadai Sawah) dalam Perspektif Akuntansi Syariah Wa Jana; Khairunnisa Kahar; Teguh Setiawan; Nina Yustina; Rahayu Indriasari; Andi Chairil Furqan
Akuntansi Vol. 3 No. 4 (2024): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract. This research aims to explore the meaning of informants' experiences in the practice of pawning, analyze the relationship between relevant statements, and describe the practice of pawning rice fields from the perspective of local wisdom values based on the provisions of Islamic sharia. The method used in this research is a qualitative approach with the phenomenological method. The research was conducted for approximately 3 (three) months (January-March 2022) in Bontolangkasa village. Appita'galak Tana means turning cultivated rice fields into collateral to get funds quickly. The values of tolerance and solidarity that underlie the practice of Appita' galak tana in Bontolangkasa village are a manifestation of the pacce values of the Bugis people to strengthen brotherhood through strong tolerance and solidarity. The appita'galak tana transaction has met the required criteria, namely that there is a debt transaction that was carried out because of the need for funds and no recording was carried out and there were no witnesses, where only two parties transacted, the land owner and the capital owner and were in a state of mind. There is a deviation in the practice of appita'galak tana that cannot be tolerated, namely the use of pawned goods by murtahin. Where the use of pawned goods is caused by borrowing money. This action includes usury an-nasiah even though the land/rice field pawning transaction already has permission from rahin.
Pengaruh Struktur Organisasi dan Pengendalian Internal Terhadap Kualitas Sistem Informasi Akuntansi Manajemen Pada PT. Agrabudi Jasa Bersama Melly Refita
Akuntansi Vol. 3 No. 4 (2024): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i4.2904

Abstract

The development of information technology has changed the way companies manage accounting information. Before computers and computerized systems, management accounting information was collected and processed manually, so it took longer than using computerized systems. One of the companies that has shifted accounting operations from a manual system to a computer system is PT. Agrabudi Jasa Bersama. The purpose of this study is to find out whether organizational structure and internal control affect the quality of management accounting information at PT. Agrabudi Jasa Bersama. The research method used in this study is quantitative research with a quantitative descriptive approach. The sample in this study was selected by a saturated sampling technique where all populations in this study were sampled. The total sample used in the study was 33 employees of PT. Agrabudi Jasa Bersama. The tests carried out in this study are multiple linear regression which includes research instrument tests, classical assumption tests and hypothesis tests. The results of research conducted at PT. Agrabudi Jasa Bersama obtained the results that the organizational structure and internal control have a significant influence partially or simultaneously on the quality of the management accounting information system at PT. Agrabudi Jasa Bersama.
The Enchantment of Lampung Banana Chips: Captivating The Global Palate with Unique Indonesian Flavours Mey Ayu Lestari; Desriani Hadi; Claranesia Zenita Putri; Alvis Oktanza Fayardi; Rindu Rika Gamayuni
Akuntansi Vol. 4 No. 1 (2025): Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v4i1.2907

Abstract

Lampung banana chips have great potential to compete globally due to their distinctive sweet and savory taste. However, the introduction of this product is still limited, so efforts are needed to expand its reach in the international market. During the Field Study Problematic Seminar on Global Accounting at Ryukoku University, Japan, held on October 17, 2024, an introduction to Lampung banana chips was made by distributing brochures and product samples to students. This International Community Service (PKM) activity aims to increase the attractiveness of Lampung banana chips in the global market by introducing its taste to Ryukoku University students. This activity is expected to provide an understanding of international consumer preferences as a first step in encouraging product innovation to suit global market tastes better. These innovations include the development of new flavors, improved packaging quality, and more effective marketing strategies to attract global consumers. The expected result of this activity is the increased awareness and understanding of Ryukoku students towards Indonesian food, especially Lampung banana chips, and the emergence of a unique attraction for this product in the global market. By understanding the tastes of international consumers, it is hoped that in the future, more strategic product development can be carried out so that Lampung banana chips will be more competitive in the international market and be able to compete with similar products from other countries.
Pengaruh Penerapan Teknologi Informasi dan Kompetensi Auditor terhadap Kualitas Audit pada Kantor Akuntan Publik di Wilayah Jakarta Selatan Lodiyanti Abuk Nahak; Eka Budi Yulianti; Desyi Erawati
Akuntansi Vol. 4 No. 1 (2025): Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v4i1.2908

Abstract

This study aims to explore the impact of the application of information technology and auditor competence on audit quality in Public Accounting Firms in DKI Jakarta. The focus of the research variables includes auditor competence as a key factor that affects audit quality. Based on the results of the SPSS v.25 test, the Influence of Information Technology and Competence simultaneously affects the Quality of Auditors in Public Accounting Firms in South Jakarta. This is shown by the value of the audit quality dependent variable simultaneously influenced by the Information Technology variable in this study, namely Information Technology and Auditor Competence. In this study, the results of data analysis obtained an R Square (R2) of 0.63.6 which means that the Audit Quality at Pubik Accounting Firms in DKI Jakarta is influenced by Information Technology and Competence. The rest is influenced by other variables that are not included in this study.
Pengaruh Independensi dan Etika Auditor terhadap Kualitas Audit Pada Kantor Akuntan Publik di Jakarta Selatan Sukma Benga Ola; Rudi Ginting; Wati Rosmawati
Akuntansi Vol. 4 No. 1 (2025): Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v4i1.2909

Abstract

The purpose of this study is to find empirical evidence about the influence of audior identity and ethics on audit quality from public accounting firms in South Jakarta. Data collection was carried out through questionnaires distributed to auditors as many as 60 questionnaires, the number of questionnaires that returned 60 questionnaires, the data analysis method used was multiple regression analysis where the influence of auditor independence and ethics on audit quality was a variable Independence while audit quality is a dependent variable. The results of this study show that the influence of auditor independence and ethics on audit quality has a significant effect on audit quality. The results of the t-test showed that the significant value of the independence variable was (0.2542), the auditor ethics variable was (0.2542) and the auditor ethics variable (0,2542).
Rumaket Sambung Roso: Makna Akuntansi Utang Piutang pada Praktik Arisan di Desa Jogodalu Kecamatan Benjeng Kabupaten Gresik Rosylia Dwi Safitri; Syaiful Syaiful
Akuntansi Vol. 4 No. 1 (2025): Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v4i1.2910

Abstract

This research aims to analyze the meaning of accounts payable and receivable accounting in social gathering practices in Jogodalu Village, Benjeng District, Gresik Regency. The method used is qualitative research with a phenomenological approach. Data sources consist of primary data obtained through interviews with informants involved in social gathering practices, as well as secondary data from books and literature analysis. Data collection techniques include interviews, observation and documentation. There were five informants selected, including arisan managers, arisan members, arisan members involved in arisan buying and selling transactions, as well as local community and religious leaders. The research results show five meanings in the practice of arisan in Jogodalu Village, Benjeng District, Gresik Regency, namely: arisan as a means of saving and investment for members, the concept of debts and receivables in arisan, buying and selling transactions in arisan as a financial emergency solution, the role of arisan in maintaining ancestral traditions, and as a form of Islamic brotherhood. This research confirms that social gathering is not only related to financial aspects but also about solidarity and support in society.
Pengaruh Penyajian dan Aksesibilitas Laporan Keuangan Terhadap Transparansi Pengelolaan Keuangan di Kantor Pelayanan Perbendaharaan Negara (KPPN) Surabaya II Putri Nadiya Puspitasari; Maulidah Narastri
Akuntansi Vol. 4 No. 1 (2025): Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v4i1.2912

Abstract

The aim of this research is to measure how influential the presentation of financial reports and the accessibility of financial reports are on the transparency of financial management at the State Treasury Services Office (KPPN) Surabaya II. The approach used in this research is a quantitative approach by analyzing primary data in the form of questionnaires. Primary data is data collected using the questionnaire method, which means distributing a list of questions (questionnaires) which are filled in and must be answered by employee respondents and Regional Work Units (SKPD) within the scope of KPPN Surabaya II. The population in this study was 178 Regional Work Units (SKPD). The sample used was 64 respondents. The data collection method in this research uses the Likert scale technique.
Pengaruh Demografi Dewan Direksi dan Kepemilikan Manajerial Dalam Mendeteksi Peluang Terjadinya Manipulasi Laporan Keuangan Nur Aini Humairah; Tresno Eka Jaya R.; Marsellisa Nindito
Akuntansi Vol. 4 No. 1 (2025): Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v4i1.2914

Abstract

This exploration aims to look into the impact of managerial ownership and board of directors demographics in detecting opportunities for manipulation of financial statements. The data type chosen is secondary data accessible on the Indonesia Stock Exchange website or each company's website and using quantitative methods. The population used is energy sector companies listed on the Indonesia Stock Exchange for 2019 - 2023. The results found in this research show that the age of the CFO has a significant influence in detecting opportunities for manipulation of financial statements. In contrast, other factors such as the age of the CEO, the gender of the board of directors, the educational background of the board of directors, and managerial ownership do not have a significant influence in detecting opportunities for manipulation of financial statements.
Penerapan Good Governance dan Sistem Pengendalian Internal Terhadap Kinerja Pengelolaan Keuangan Pada Badan Keuangan Daerah Provinsi Nusa Tenggara Timur Yohana Talo; Yohanes Demu; Maria P. L. Muga
Akuntansi Vol. 4 No. 1 (2025): Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v4i1.2915

Abstract

This research aims to determine the effect of implementing good governance and an internal control system on financial management operations at the Regional Financial Agency of East Nusa Tenggara Province. The total research sample was 36 people. This research uses a type of causal research with a quantitative descriptive research approach. The data analysis technique used in this research is linear multiple regression data analysis. Based on the results of data analysis using linear multiple regression, it shows that the independent variables, namely good governance and the internal control system, have a significant effect on the dependent variable, namely financial management performance, the influence of the independent variable test good governance (X1) and the internal control system (X2) on financial management performance ( Y) of 44.5%.

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