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Jurnal Riset Ilmu Akuntansi
Published by Universitas Flores
ISSN : -     EISSN : 27987434     DOI : https://doi.org/10.37478/jria
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Ilmu Akuntansi (JRIA) accepts scientific articles including those regarding Auditing, Taxation, Financial Accounting, Management Accounting, Accounting Information Systems, Public Sector Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 105 Documents
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ANALISIS PENGENDALIAN PERSEDIAAN BAHAN BAKU PADA BADAN USAHA MILIK DESA (BUMDES) PELITA HIDUP COKLAT KOBAR DESA KOTOWUJI BARAT KABUPATEN NAGEKEO Bude, Agustina; Soleiman, Iriany Dewi; Sayang, Sabulon
Jurnal Riset Ilmu Akuntansi Vol. 5 No. 2 (2024): Volume 5 Nomor 2 Tahun 2024: September 2024
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v5i2.5914

Abstract

The purpose of this study was to determine the control of raw material supplies for the smooth production process at Pelita Hidup Kobar Village Owned Enterprises (BUMDES). The method used in this research is descriptive quantitative. Data collection techniques used in this research are through observation, interviews, documentation and literature study. Data analysis techniques in this study for raw material inventory control use the Economic Order Quantity (EOQ), Safety Stock (SS) and Reorder Point (ROP) methods. The results of the study showing that, controlling the supply of raw materials at Pelita Hidup Kobar Village Owned Enterprises (BUMDES) is not optimal. Where, inventory calculations with the BUMDES Pelita Hidup policy show that orders are made 24 times in one year with an average number of purchases of 74 kg of cocoa by issuing an inventory cost of IDR 641,921. Meanwhile, using the Economic Order Quantity (EOQ) method shows that the most economical number of orders for cocoa raw materials is 279 kg of cocoa with 6 orders in one year and only spends an inventory cost of Rp. 308,620. This means that the inventory costs incurred by BUMDES Pelita Hidup are greater than the inventory costs using the EOQ method. BUMDES Pelita Hidup Coklat Kobar has not implemented Safety Stock or safety stock and Reorder Point in its policies, resulting in a shortage of cocoa raw material supplies which resulted in the production process not running smoothly. According to the EOQ method, a safety stock of 322 kg of cocoa raw material must remain at BUMDES Pelita Hidup and must place an order again (ROP) for cocoa raw material when the raw material is at the point of 35 kg of cocoa. Orders must be made before the supply of cocoa raw materials in the warehouse runs out.
ANALISIS PENGAMANAN BARANG MILIK DAERAH ASET TETAP TANAH DALAM MENINGKATKAN TERTIB ADMINISTRASI PADA DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KABUPATEN ENDE Lalo, Serliana Doy Bay; Djou, Laurentius D. Gadi; Soleiman, Iriany Dewi
Jurnal Riset Ilmu Akuntansi Vol. 5 No. 2 (2024): Volume 5 Nomor 2 Tahun 2024: September 2024
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v5i2.5916

Abstract

The problem formulated in this study is that the Public Works and Spatial Planning (PUPR) office of Ende Regency has not fully secured the property of the area of land fixed assets where there is still land that has not been made a certificate and land that has noot been made a boundary fence and has not taken care of land assets. This study aims to identify and describe the security of fixed assets in the form of land in improving administrative order at the Public Works and Public Housing Agency, Ende Regency. The method used is descriptive qualitative method with an inductive approach to describe the research object based on facts in the field. Bades on the results of the research conducted, the security of fixed assetd in the form of legal security and administrative security. The suggestion given by the researcher is to make a temporary certificate as a reserve for administrative purposes.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PENGGUNAAN SISTEM INFORMASI AKUNTANSI BERBASIS E-COMMERCE PADA APLIKASI PENJUALAN ONLINE DENGAN MENGGUNAKAN TECHNOLOGY ACCEPTED MODEL (TAM) (Studi Kasus Pada Pengguna E-Commerce Di Jastip Erick Ende) Nasir, Mardiana Moh.; Sayang, Sabulon; Marselina, Apriana
Jurnal Riset Ilmu Akuntansi Vol. 5 No. 2 (2024): Volume 5 Nomor 2 Tahun 2024: September 2024
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v5i2.5918

Abstract

This study aims to determine the effect of Subjective Norms, Perceived Ease, Perceived Usefulness, and Complexity on Interest in Using E-commerce-Based Accounting Information Systems. This research is a type of quantitative research. The sampling technique used random sampling, amounting to 67 respondents. The dataanalysis technique used is descriptive statistics, data quality test, classical assumption test, multiple regression analysis and hypothesis testing. The results of this study indicate that: (1) Subjective Norm Variables do not have a significant positive effect on intention to use. This is evidenced by the regression coefficient value of the subjective norm variable of 0.142 with atcount value of 1.118 <1.99897 with a significant level of 0.268 >0.05. (2) Perceived ease of variable has a significant positive effect on intention to use. This is evidenced by the regression coefficient value of the perception of ease variable of 0.324 with atcount of 2.531 > 1.99897 with a significant level of 0.014 <0.05. (3) Perceived usefulness variable has a significant positive effect on intention to use. This is evidenced by the regression coefficient value of the perceived usefulness variable of 0.262 with atcount of 2.358 > 1.99897 with a significant level of 0.022 <0.05. (4) Complexity variable has no significant positive effect on intention to use. This is evidenced by the regression coefficient value of the complexity variable of 0.122 with atcount value of 0.919 <1.99897 with a significant level of 0.362 >0.05. Based on the results of the test for the coefficient of determination (R2) it shows that the percentage of the influence of the independent variables (subjective norms, perceived convenience, perceived usefulness and complexity) on the dependent variable (intention to use) is 39.8% while the remaining 60.2% is influenced by other variables that not included in this study.
PENGARUH SISTEM INFORMASI KEUANGAN DAN MANAJEMAN SUMBER DAYA MANUSIA TERHADAP PENINGKATAN KINERJA PEGAWAI DI PUSKESMAS SE-KABUPATEN FLORES TIMUR Pure, Maria Novia; Djou, Laurentius D. Gadi; Banda, Falentina Lucia
Jurnal Riset Ilmu Akuntansi Vol. 5 No. 2 (2024): Volume 5 Nomor 2 Tahun 2024: September 2024
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v5i2.5919

Abstract

The purpose of this study was to find out that financial information systems and human resource management have an effect on improving employee performance at the Puskesmas. The population of this research is the head of the health center and the treasurer who works within the scope of the health center, East Flores Regency, a total of 63 people. The type of research used in this research is quantitative research. The data used is primary data using a questionnaire. Data were analyzed using multiple linear analysis which was managed through IBM SPSS Statistics ver 25. The test results show that: (1) the tcount value of the Financial Information System variable > ttable (2.640> 1.69236) and a significant level of 0.013 <0.05. These results accept the H1 hypothesis which states that the Financial Information System influences Employee Performance. (2) the tcount value of the Human Resource Management variable > ttable (21.786> 1.69236) and a significant level of 0.000 <0.05. These results accept the H2 hypothesis which states that human resource management influences employee performance.
PENGARUH PEMAHAMAN AKUNTANSI DASAR, COMPUTER ANXIETY, COMPUTER ATTITUDE, DAN FAKTOR SOSIAL TERHADAP MINAT MAHASISWA AKUNTANSI DALAM MENGOPERASIKAN SOFTWARE AKUNTANSI (Studi Kasus pada Mahasiswa Program Studi Akuntansi Fakultas Ekonomi Universitas Flores) Asiah, Nur; Mаrselinа, Аpriаnа; Ismail, Nuraini
Jurnal Riset Ilmu Akuntansi Vol. 5 No. 2 (2024): Volume 5 Nomor 2 Tahun 2024: September 2024
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v5i2.5921

Abstract

This study aims to test whether there is an effect of Basic Accounting Understanding, Computer Anxiety, Computer Attitude, and Social Factors on Accounting Students' Interest in Operating Accounting Software (Case Study on Students of the Accounting Study Program, Faculty of Economics, University of Flores). In this study there were several problems such as the results of previous studies that were inconsistent, where the variables of basic accounting understanding, computer anxiety, computer attitude and social factors do not influence students’ interest in operating accounting software, the authors also conducted a pre-survey initial regarding the problems faced by students in operate accounting software.This research is a quantitative research. This study uses data collection techniques with a questionnaire. Primary data were obtained directly from the respondents through filling out questionnaires which were distributed directly, while secondary data in the form of theories and other supporting data were obtained from the literature. The population in this study were students in the Accounting Study Program, the Faculty of Economics, University of Flores, with a total of 546 people. This study used non-probability sampling with a sampling technique using purposive sampling with a total sample of 128 people, and used SPSS 25 as a research data processor. The results of the study show that the basic understanding of accounting has an effect on the interest of accounting students in operating accounting software. This is evidenced by the value of the regression coefficient of understanding basic accounting of 0.473 with a t-count value of (2.693 > 1.978) with a significant level of (0.008 <0.05). Computer anxiety affects the interest of accounting students in operating accounting software. This is evidenced by the value of the regression coefficient of computer anxiety of 0.174 with a t-count value of (2.269> 1.978) with a significant level of (0.025 <0.05). Computer attitude has an effect on the interest of accounting students in operating accounting software. This is evidenced by the value of the regression coefficient of computer attitude of 0.183 with a t-count value of (3.926 > 1.978) with a significant level of (0.000 <0.05). and the social factor variable has no effect on the interest of accounting students in operating accounting software. This is evidenced by the value of the regression coefficient social factor of 0.134 with a t-count value of (0.564 <1.978) with a significant level of (0.574 > 0.05). Simultaneously the variables of basic accounting understanding, computer anxiety, computer attitude and social factors together influence the interest of accounting students at the Faculty of Economics, University of Flores in operating accounting software by 33.5%, while the remaining 66.5% is influenced by other variables that are not accepted. sport in research.
ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) INA GELEKAT KABUPATEN FLORES TIMUR Lewuk, Yosefinа Letek; Londа, Yulitа; Thalib, Sabra B. Wahab
Jurnal Riset Ilmu Akuntansi Vol. 5 No. 2 (2024): Volume 5 Nomor 2 Tahun 2024: September 2024
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v5i2.5937

Abstract

The aim to be achieved in this research is to determine the financial performance of the Ina Gelekat Regional Drinking Water Company, East Flores Regency for 3 (three) years, namely 2019-2021, viewed from the financial aspect based on Decree of the Minister of Home Affairs Number 47 of 1999. The data obtained taken in the form of financial report data for PDAM Ina Gelekat, East Flores Regency from 2019-2021. The type of research of research used is quantitative descriptive research. This study uses primary data, namely interviews and secondary data, namely financial report documents. The data analysis method in this research is quantitative descriptive analysis, with a financial ratio approach with the basic data needed for analysis in the form of a balance sheet and profit and lost report for 2019-2021, guided by Decree of the Minister of Home Affairs Number 27 of 1999 concerning Guidelines for Regional Company Performance Assessment Drinking Water to assess the financial aspect. The results of this research show that the financial performance value obtained by PDAM Ina Gelekat, East Flores Regency in 2019 was 21, in 2020 it was 24,75, and in 2021 it was 28,5. Overall, the financial performance of PDAM Ina Gelekat, East Flores Regency in 2019-2021 is included in the not good category according to the determined level of success. Therefore, the author suggests that the East Flores Regency Government, especially PDAM Ina Gelekat, East Flores Regency, further increase the company's income by increasing water sales. The company also minimizes the use of operational cost by disciplining unnecessary cost. Thus it can improve several indicators on the financial aspect.
PENGARUH MODAL SENDIRI DAN KREDIT USAHA RAKYAT (KUR) TERHADAP PENDAPATAN USAHA MIKRO KECIL DAN MENENGAH DI KECAMATAN GOLEWA KABUPATEN NGADA Wae, Maria Nestiana; Soleiman, Iriany Dewi; Reo, Hermanus
Jurnal Riset Ilmu Akuntansi Vol. 5 No. 2 (2024): Volume 5 Nomor 2 Tahun 2024: September 2024
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v5i2.5988

Abstract

In this study, the authors used a descriptive research type which is located on micro, small and medium enterprises (MSMEs) in Golewa District. The sample used was purposive sampling by setting a certain amount as a target that must be met because the research sample was known in advance, amounting to 74 people. In collecting data, this study used primary and secondary data, namely questionnaires for variable Y of this study, namely income for micro, small and medium enterprises (MSMEs) and for variables X Own Capital (X1), People's Business Credit (KUR) (X2). Data analysis using multiple linear regression analysis. The results of this study indicate that: (1) Own capital has a positive and significant influence on the income of micro, small and medium enterprises in Golewa sub-district, Ngada Regency, this is evidenced by the results of testing the coefficient value of the variable coefficient of own capital of 0.269 with t_count > t_table (3.467 > 1.993) and a significant level of 0.001 < 0.05, then HO is accepted. (2) People's business credit has a positive and significant effect on the income of micro, small and medium enterprises in Golewa sub-district, Ngada Regency, this is evidenced by the results of testing the coefficient value of the people's business credit variable coefficient of 0.206 with t_count > t_table (3.209 > 1.993) and a significant level 0.002 <0.05 then HO is accepted.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE VARIABEL COSTING UNTUK MENENTUKAN HARGA JUAL PRODUK: Studi Kasus Pada CV Sumber Kasih Intan, Theresia Maldiana; Marselina, Apriana; Kapa, Sesilianus
Jurnal Riset Ilmu Akuntansi Vol. 6 No. 1 (2025): Volume 6 Nomor 1 Tahun 2025: Maret 2025
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v6i1.6211

Abstract

This study aims to determine the calculation of the cost production using the variabel costing method in determining the selling price at CS Sumber Kasih. This research is qualitative and quantitative research. Data collection techniques used are observation, interviews, documentation, literature study. The data analysis technique used in this research is descriptive analysis. This results of this study indicate that there are difference in the calculation of the production and selling price between CV Sumber Kasih companies and the variable costing method where the calculation using the variable costing method is higher than the company's method.
ANALISIS RASIO LIKUIDITAS, SOLVABILITAS, DAN RENTABILITAS SEBAGAI ALAT UKUR KINERJA KEUANGAN : Studi kasus pada Koperasi Kredit Bahtera Ende Periode 2020-2022 Due, Vinsensia Yovita; Banda, Falentina Lucia; Londa, Yulitа
Jurnal Riset Ilmu Akuntansi Vol. 6 No. 1 (2025): Volume 6 Nomor 1 Tahun 2025: Maret 2025
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v6i1.6214

Abstract

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KECAMATAN DETUKELI Ringgi, Yovita; Londa, Yulitа; Kapa, Sesilianus
Jurnal Riset Ilmu Akuntansi Vol. 6 No. 1 (2025): Volume 6 Nomor 1 Tahun 2025: Maret 2025
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v6i1.6215

Abstract

The purpose of this study was to determine the effect of taxpayer awareness, tax sanctions, and taxpayer income on taxpayer compliance in paying land and building taxes. This type of research is causality. The population in this study is land and building tax payers in the Detukeli sub-district until 2022, totaling 3,442. The sampling technique used purposive sampling. The number of samples in this study were 98 taxpayers. This study uses primary data, namely a questionnaire. Data were analyzed using multiple regression analysis which was processed using IMB SPSS Statistics ver 29. The results of the study show that: (1) taxpayer awareness influences compliance with paying land and building taxes. The test results show that the coefficient value of the taxpayer awareness variable is 0.426 with t count > t table (5.228 > 1.66123) and a significant level of 0.001 < 0.05. (2) tax sanctions have no effect on compliance with paying land and building taxes. The test results show that the coefficient value of the tax penalty variable is -0.119 with t count < t table -0.797 <1.66123) and a significant level of 0.427 > 0.05. (3) taxpayer income affects compliance with paying land and building taxes. The test results show that the coefficient value of the taxpayer income variable is 0.353 with t count > t table (2.168> 1.66123) and a significant level of 0.033 <0.05. Simultaneously, the variables of taxpayer awareness, tax sanctions, and taxpayer income have a significant effect on compliance with paying land and building taxes by 22,5%. While the remaining 77,5% is influenced by other variables not included in the study.

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