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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 Tingkat Pendidikan terhadap Tingkat Kemiskinan di Indonesia Periode 2015-2023 Yogi Afrianto
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.v4i1.2916

Abstract

Economic growth in a country can be seen from the level of education and poverty level. The level of poverty in Indonesia affects a person's quality of life. Poverty is caused by lack of education. There are still many people who are not able to get proper access to education, this is not only experienced by people in villages, but also in urban areas. Limited schools, inadequate school facilities, people's access to schools is far and not good, the high cost of education and lack of competence on the part of teachers also make it difficult for people to get a decent education. Of course this has an impact on the level of poverty, low education cannot change a person's ability to be able to compete for their daily needs. The research method in this journal uses a descriptive analysis method sourced from data from BPS from 2015 to 2023. Based on this information, it is found that the level of education influences the level of poverty.
Implementasi Metode Activity Based Management(ABM) Dalam Meningkatkan Efisiensi dan Profitabilitas Pada UMKM Suka Maju Ajaobaki Alberth Alfredo Koy; Sarlin Paulina Nawa Pau; Yohanes Demu
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.v4i1.2917

Abstract

This study aims to determine how the application of the Activity Based Management method at Suka Maju MSMEs in increasing efficiency and profitability. This research also focuses on identifying activities that occur in Suka Maju MSMEs so that value-added activities and non-value-added activities can be identified. The research method used in this research is descriptive qualitative, data collection techniques used are interviews and documentation. Some of the interviewed informants included: Owner of UMKM Suka Maju, Treasurer and Employees The results of this study indicate that Suka Maju MSMEs have not implemented the Activity Based Management method which affects the inefficient activities that occur and has an impact on profits. Activities that do not provide added value and are not yet effcient are the selection of raw materials and cleaning of raw materials.
Pengaruh Cash Holding dan Profitabilitas terhadap Perataan Laba dengan Reputasi Auditor sebagai Variabel Moderasi Zahra Rifalda; Tresno Eka Jaya R; Rida Prihatni
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.v4i1.2918

Abstract

The purpose of this research is to look at how auditor reputation acts as a moderator between cash on hand, profitability, and income smoothing. For this study, we used quantitative research strategy based on secondary data collected from the financial reports of banking sub-sector firms listed on the IDX between 2020 and 2023. You may find these reports on the IDX website or the linked company's website. The researcher used the purposive sampling approach to choose the sample based on predetermined criteria. The total number of observations for the 2020–2023 period was 124, and 47 firms were including in the final sample. Logistic regression analysis and moderated regression analysis were utilised to analyse the data, with the assistance of the SPSS program, version 26. The results of the study's hypothesis testing show that auditor reputation has no effect on income smoothing, profitability has no effect on income smoothing, cash holding has no effect on income smoothing, auditor reputation is able to minimise the effect of cash holding on income smoothing, auditor reputation is able to minimise the effect of profitability on income smoothing.
Pengaruh Persepsi, Motivasi, dan Minat terhadap Pilihan Berkarir dibidang Perpajakan Sri Indra Yuni
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.v4i1.2921

Abstract

The aim of this research is to determine the influence of students' perceptions, motivation, interests and knowledge about taxes on career choices in the field of taxation. The formulation of the problem in this research is whether the influence of variables X and Y both have a significant effect. The results of the research are useful for interested parties, namely Muhammadiyah University, especially the Accounting study program, in increasing perception, motivation and interest in career choices in the field of taxation. This research was carried out at the Faculty of Economics, Muhammadiyah University of Riau. This research sample used a purpose sampling technique, namely Accounting students in 2020 and 2021 with a population of 196 students and a research sample of 66 students was taken from the Slovin formula. This research instrument uses a questionnaire and is tested with validity, reliability, regression analysis and hypothesis testing (t test) using the SPSS application. The results of this research are that perceptions influence career choices in the field of taxation, this is because one person's form of assessment in facing perceptual stimuli is the same, but in other conditions it will give rise to different perceptions. Motivation does not influence the choice of a career in taxation, indicating that students' motivation to pursue a career in taxation is very low for individuals who have a career in taxation. Interest influences the choice of a career in taxation. This is due to observations and considerations that a career in taxation will provide something positive to individuals which creates a desire to have a career in taxation.
PENGARUH FINANCIAL LEVERAGE TERHADAP PERATAAN LABA PERUSAHAAN (Studi Pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) Periode 2017-2020) Era Yudistira
Akuntansi Vol. 1 No. 1 (2022): Maret : Jurnal Riset Ilmu Akuntansi,
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v1i1.273

Abstract

The company's ability to maintain the existence and sustainability of the company is a demand for management today. With unstable economic conditions and high levels of competition, management must be able to show good and maximum performance to maintain investor confidence. The company's profit that is evenly distributed from year to year is highly favored by management and investors, because even profit indicates that the company is strong and stable. This study uses a quantitative approach with a total sample of 5 companies studied from 2017-2020. From the results of the study it can be concluded that financial leverage does not significantly influence the company's income smoothing. The results of data processing show a significance value of 0.99 or greater than 0.05 and the t count is smaller than the t table which is –1.754 < 2.119. Thus it can be interpreted that H1 which states that there is a significant influence between financial leverage on income smoothing is rejected.
PENGARUH DARI RITASE KENDARAAN TERHADAP PENDAPATAN KENDARAAN ANGKUTAN BARANG DI PANDAAN PASURUAN JAWA TIMUR Renita Indah Rahayu
Akuntansi Vol. 1 No. 1 (2022): Maret : Jurnal Riset Ilmu Akuntansi,
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i1.28

Abstract

Expedition company as the transportation company are have very important roles in goods flow chain from one place to the other places. In addition, with their capability and skill, the expedition service can organize of delivering implementation through land, sea, and air. Thus the expedition are offers more services for trading (transporting/acceptance) of the goods from the producer until to the consumers. One of the company that provides goods expedition services which operates in Pasuruan to fulfill the need of goods expedition services. The objectives of this research are to analyze whether the trips gaining of the vehicles that are supported by variables of loading and unloading process, distance of the good delivering, physical condition and traffic eftfae road, driver behavior, and vehicle condition are have significant effects on revenue of each freight vehicles. Population that used in this research are all of vehicles that existing in the company by amount of 50 vehicles. The methods of data analysis that used are validity, reliability and regression analysis test.
PEMBERLAKUAN BALANCE SCORECARD UNTUK MENGUKUR KINERJA PELAYANAN DI KEBUN BINATANG KOTA SURABAYA INDONESIA Septi Rahayu
Akuntansi Vol. 1 No. 1 (2022): Maret : Jurnal Riset Ilmu Akuntansi,
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i1.26

Abstract

Surabaya Zoo which was founded in 1916 experienced the effects of globalization in which the change occur very rapidly. Customer wants and needs (tourists) are constantly changing, science and technology that continues togrow and compatition among businesses pariwisaata an increasingly sharp, forcing the Surabaya Zoo to constantly improve its ability to provide travel services. The purposeof this study is to analyzee in depth how the implementation of the concept of balance scorecard to measure performance of the Surabaya Zoo. The concept of balance scorecard at the Surabaya Zoo includes four persepectives and the persepectives of four each-each have several strategic targets, performance measure and targets to be achieved. The four persepectives are : (1) Financial Persepective targeting strategy : increased surpluses, increased revenue, and cost reduction, performance measure used is the percentage increase in surplus, the precentage change in revenue and decrease costs. (2) Customer Persepective targeting strategies : the speed of service, quality relationship with the customer, the performance measure used is the throughput time, customer retention. (3) Internal Business Process Persepective with strategic objectives : incerased development and product marketing, performance measure used are service error rate, comparisons of the old infrastructure with new ones, the precentage of revenue from new products. (4) Learning and Growth Persepective with strategic objectives : increased employee productivity, increased commitment of personnal, the performance measure used is the percentage of employees who educated and trained, personnal satisfaction.
COMMUNITY ENGAGEMENT PLAN ONLINE STUDENTS HELP FOR INDONESIAN SCHOOL IN RIYADH (ISR), SAUDI ARABIA Diko Nouvandi
Akuntansi Vol. 1 No. 1 (2022): Maret : Jurnal Riset Ilmu Akuntansi,
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i1.24

Abstract

Indonesian School in Riyadh (ISR) was established in 1985 by Indonesian embassy in Riyadh in purpose to accommodate the students from Kindergarten to Year 12. The school educates students in three languages: Indonesian, Arabic and English (Setyono, 2016). The ISR has no selection system on students’ competencies for enrolment process like in the home country. The school is only one option for Indonesian children in Riyadh where students from various backgrounds are accepted. Online students’ help is design eLearning in purpose to improve students’ achievement. The school has 399 students and 21 employees, including four non-teachers and one librarian. The ISR has characteristics like public school in Indonesia where curriculum, policy and finance are supported by Indonesian government and parents’ committee partnership (Setyono, 2016). Based on the concept of No Children Left Behind (NCLB), the ISR need to give opportunities for students to continue to study at they preferred school or university in Indonesia and Saudi Arabia
ANALISIS PROBLEMATIK INDUSTRI DARI JASA WARNET DENGAN METODE KONSTRUK SERVQUAL PARASURAMAN Muhammad Firmansyah
Akuntansi Vol. 1 No. 1 (2022): Maret : Jurnal Riset Ilmu Akuntansi,
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i1.21

Abstract

Internet cafes is a place which provides internet access infrastructure with a variety of connections and using computer as access device so that users can access the Internet and acquire services in the field of information technology. The purpose of this study is to find factors that exist in the service quality cafe business and know the dimensions of service quality are the most influential in the Internet service industry. The method used in the analysis is descriptive analysis Statistik, T test and regression analysis. With the object of a study internet cafes in Malang. From the results of research to know If construct originally by parasuraman etall initially 22 items consisting of 5 dimensions constituent, on a case study in the cafe reduced to 9 items, Gaps on Internet services as measured by the concept servqual. Produce a measure of quality service at the internet cafe. In this study the gaps in the service quality dimensions sequentially from the largest value to the smallest value is Assurance (-1.1115), Empathy (-1.0732), Responsiveness (-0.7834), Tangible (-0.1847) and Reliability (0.0191). Value of r = 1 = 100% means that the quality of service on Internet service can be described by the five constituent dimensionsthat is, empathy, reliability, assurance, responsiveness, and tangible. Standard error of estimate are at zero (0) proves that the regression model appropriate was used to predict the dependent variable or the quality of service.
TEORI INTEGRASI KEPEMIMPINAN, INFLUENCE TACTICS DAN KEKUASAAN DALAM MENENTUKAN ORGANISASIONAL Diana Putri
Akuntansi Vol. 1 No. 1 (2022): Maret : Jurnal Riset Ilmu Akuntansi,
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i1.20

Abstract

Concept of leadership evolved from the traditional view of leadership (i.e. Great Man Theory) to more radical concept of leadership (i.e. transformational leadership). Research developments have accelerated the emergence of new theories about leadership. Unfortunately, academic studies that discuss about the association between leadership and power in order to achieve organizational goals are very little. This article proposes an integration model of leadership, power, influence tactics to achieve organizational outcomes.

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