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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 124 Documents
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ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN ALOKASI DANA DESA DALAM PEMBANGUNAN DI DESA : Studi Kasus di Desa Lewobunga Kecamatan Adonara Timur Kabupaten Flores Timur Weni, Elisabeth Yelita; Ismail, Nuraini; Marselina, Apriana
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.v6i1.6163

Abstract

Village Financial Management is a whole activity that includes planning, implementing, administering, reporting and accountability of village finances. The goal to be achieved in this study is to analyze the Accountability and Transparency of managing village fund allocations in Lewobunga Village, East Adonara District, East Flores Regency. The research method used is descriptive qualitative using data collection techniques of observation, interviews, documentation and literature study. The results of the study showed that Accountability and Transparency in Lewobunga Village were largely not in accordance with Permendagri No. 20 of 2018. The planning stage lacked cooperation between the village government and village communities and the results of discussing plans to use Village Fund Allocations were not informed to the public. The implementation stage of the government's performance has not been carried out properly because the community did not receive information regarding the allocation of village funds. the reporting stage is late in submitting the final report on the realization of the implementation of activities and the budget. the accountability stage lacks clarity, openness and convenience for the public to be able to access information about budget details.
EVALUASI SISTEM DAN PROSEDUR PEMBERIAN KREDIT PADA KOPERASI SIMPAN PINJAM (KSP) KOPDIT MAWAR MOE RUTENG Sueng, Flora Maria Goreti; Londa, Yulita; Marselina, Apriana
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.v6i1.6166

Abstract

PENGARUH MODAL SENDIRI DAN MODAL PINJAMAN TERHADAP PEROLEHAN SISA HASIL USAHA (SHU) PADA KSP KOPDIT GURU KELUBAGOLIT CABANG UTAMA ADONARA Moi, Margareta Isabela; Thalib, Sabra B. Wahab; Ismail, Nuraini
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.v6i1.6169

Abstract

This research aims to (1) determine the effect of own capital on the acquisition of remaining business result at the KSP Kopdit Guru Kelubagolit main branch of Adonara adan (2) determine the effect of loan capital on the acquisition of remaining business result at the KSP Kopdit Guru Kelubagolit main branch of Adonara. This Type of research is quantitative research. Data collection techniques use observation, interviews, documentation and literature study. Data analysis techniques are carried out using computer assistance, namely the SPSS Program. The results of the research show that (1) own capital partially influences the acquisition of remaining business result. This is proven by the t-count>t-table value (9,351<2,002) and the significance level isi 0,005<0,05, (2) borrowed capital is partial effect on the remaining business results. This is proven by the t-count>t-table (3,346<0,002) and the significance level is 0,023<0,05. Simultaneously, the variables of own capital and loan capital on the remaining business results are 64% while the remaining 36% is influenced by other factors outside the model.
PENGARUH E-COMMERCE, SELF EFFICACY DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI DALAM PENGAMBILAN KEPUTUSAN UNTUK BERWIRAUSAHA: Studi Kasus Pada Mahasiswa Program Studi Akuntansi Fakultas Ekonomi Universitas Flores Ope, Martha Goreti; Ismail, Nuraini; Marselina, Apriana
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.v6i1.6187

Abstract

This study aims to example whether there is an influence of E-Commerce, Self Afficacy and the Use of Accounting Information Systems in Making Decisions for Entrepreneurs (case study on accounting student at the faculty of economics, Universitas Flores). This research is a quantitative research. This study uses data collection techniques with questionnaires. This study used non-probability sampling with a purposive sampling technique with a total sample of 104 people, and used SPSS 25 as a research data processor. The results showed thet the E-Commerce variabel had a significant effect on the decision making for entrepreneurship for Accounting students at the Faculty of Economics, Universitas of Flores. This is evidenced by the regression coefficient value of the E-Commerce variable of 0,508 with t count>t table (4,092>1,983) with a significant level of 0,000<0,05, the Self Efficacy variable has a significant effect on Decision Making for Entrepreneurial Accounting Students at the Faculty of Economics, University of Flores. Hal this is evidenced by the value of the regression coefficient of the Self Efficacy variable of 0,393 with t count>t table (2,484>1,983) with a significant level of 0,015<0,05 and the variable use af accounting information systems has a significant effect on Decision Making for Entrepreneurial Accounting Students at the Faculty of Economics, University of Flores. This is evidenced by the regression coefficient value of the variables use of accounting information systems of 0,139 with t count>t table (1,527<1,983) with a significant level of 0,130>0,05.
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN ALOKASI DANA DESA (ADD): Studi Kasus Pada Desa Wewit Kecamatan Adonara Tengah Kabupaten Flores Timur Burhаn, Sunаrti; Sayang, Sabulon; Reo, Hermanus
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.v6i1.6210

Abstract

This studi aims to analyze accountability and transparency in menagging vilage fund allocations in Wewit Vilage, Central Adonara District, East Flores Regency. This research is a qualitative descriptive study using primary and secondary data as the type and source of the data. Data collection techniques in the form od interviews and dosumentation. Data analysis techniques include data collection, data reduction, data presentation, as well as conclusions and verification. The result of this study indicate that accountability in Wewit Village is accountavle and in accordance with Permendagri number 20 of 208. Wewit Village has informed the APBDesa in the form of billboards that the local community can see directly. However, there are no billboards indicating which activities have been carried out or which have not been carried out. Wewit Village has also not provived APBDesa information on the villages's official website and there is no recording of incoming and outgoing cash on the onformastion board so that it cannot be accessed easily by the community. So, Wewit Village has not fully implemented the transparency system and is not in accordance with Permendagri No. 20 of 2018. So there needs to be improvement and further guidance to creare good village governace in West Village, Central Adonara District, East Flores Regency.
EVALUASI PENERAPAN PROSEDUR AUDIT ATAS BEBAN UMUM DAN ADMINISTRASI DALAM MENDETEKSI KESALAHAN PENCATATAN OLEH KAP ABC Fiofellisya, Azah Navalatifana; Kirana, Nanda Wahyu Indah
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Tahun 2026: Maret 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i1.6351

Abstract

The charging of management's personal expenses to the general and administrative expense account and the practice of tax avoidance are indications of irregularities that have an impact on the fairness of the presentation of financial statements. This deviation reflects the weak effectiveness of audit procedures in identifying misstatements, especially in accounts that are routine and tend to be less supervised. This study aims to evaluate the effectiveness of the application of audit procedures by the ABC Public Accounting Firm (KAP) on general and administrative expense accounts. This research uses a descriptive qualitative approach with a case study method, which is carried out through observation, documentation, and interviews during the internship period at KAP ABC. The results showed that KAP ABC has implemented audit procedures according to standards, such as vouching, tracing, and cut-off analysis, which are quite effective in detecting potential misstatements. However, audit effectiveness is still affected by document delays and weak client internal controls.
STUDI KUALITATIF: KETERKAITAN AUDIT TENURE DENGAN KUALITAS AUDIT Panggabean, Maulina; Islamudin, Ardhi
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Tahun 2026: Maret 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i1.6507

Abstract

This study aims to explore the effect of Audit tenure on audit quality, which is the length of the working relationship between the auditor and the client with the resulting audit quality. This study uses a descriptive qualitative approach, data obtained through in-depth interviews with senior audits at the public accounting firm (KAP) X Surabaya. This study explores the views and experiences of practitioners regarding the impact of the length of the auditor-client cooperation period on independence, objectivity, and accuracy of audit implementation. The results of the study indicate that Audit tenure affects audit quality. The longer the audit assignment period, the deeper the auditor's knowledge of the operations and business characteristics of the company being audited, but the longer the audit assignment also risks reducing auditor independence. To overcome this risk, KAP X implements an audit team rotation policy, conducts inspections and reviews to maintain audit quality. This study provides new insights into the management of Audit tenure at KAP X and can be a reference for other KAPs in managing relationships with clients. Therefore, the balance of Audit tenure duration is an important factor in maintaining audit quality. These findings provide practical insights for audit firms and regulators in formulating auditor rotation policies.
PERAN INTERNAL AUDIT DALAM PENGAMBILAN KEPUTUSAN MANAJERIAL PADA HOTEL Y SURABAYA Dewa, Nicholas Bintang Satria; Islamudin, Ardhi
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Tahun 2026: Maret 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i1.6515

Abstract

This study aims to explore the role of internal audit, particularly income audit, in supporting strategic managerial decision-making within the hotel industry. The research adopts a descriptive qualitative approach, with data collected through direct observation and in-depth interviews with two informants from the hotel's finance department. The findings reveal that internal audit significantly contributes to ensuring the accuracy of daily revenue reporting, which serves as a crucial basis for managerial decision-making. The audit reports are utilized not only for control purposes but also as tools for performance evaluation, budget planning, and operational strategy development. However, the study also identifies a weakness in the current audit process, which relies heavily on manual procedures and lacks technological integration—leading to a higher risk of human error. Therefore, continuous training and the implementation of digital audit systems are recommended to enhance the effectiveness of internal audit in supporting good governance.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN KOMISARIS INDEPENDEN TERHADAP PENGHINDARAN PAJAK Huda, Fathin Kamalia Zulfa; Kiryanto
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Tahun 2026: Maret 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i1.6559

Abstract

Kajian ini difokuskan pada penelaahan bagaimana profitabilitas, besaran perusahaan, serta komposisi komisaris independen berperan dalam memengaruhi praktik penghindaran pajak pada perusahaan manufaktur subsektor barang konsumsi primer yang terdaftar di Bursa Efek Indonesia (BEI) sepanjang periode 2021–2023. Dorongan dilakukannya riset ini berangkat dari kenyataan bahwa strategi penghindaran pajak masih marak terjadi di Indonesia. Pendekatan kuantitatif digunakan dalam penelitian ini dengan teknik purposive sampling. Dari 44 perusahaan yang sesuai kriteria, terkumpul 132 observasi firm-year. Data penelitian bersumber dari laporan keuangan serta laporan tahunan yang tersedia di BEI. Variabel independen mencakup profitabilitas yang diproksikan dengan Return on Assets (ROA), ukuran perusahaan dengan indikator logaritma natural total aset, serta keberadaan komisaris independen yang dilihat dari proporsi dalam struktur dewan. Variabel dependen berupa penghindaran pajak diukur dengan Cash Effective Tax Rate (CETR). Pengolahan data dilakukan melalui analisis regresi linier berganda dengan perangkat SPSS, setelah sebelumnya model diuji kelayakannya melalui uji asumsi klasik. Hasil estimasi memperlihatkan bahwa profitabilitas berpengaruh negatif dan signifikan terhadap penghindaran pajak. Sebaliknya, ukuran perusahaan dan proporsi komisaris independen tidak memberikan pengaruh yang berarti. Namun, ketika dianalisis secara simultan, ketiga variabel tersebut terbukti bersama-sama memengaruhi penghindaran pajak. Secara substantif, temuan ini menegaskan bahwa perusahaan yang lebih menguntungkan cenderung patuh terhadap kewajiban pajaknya, sedangkan faktor skala perusahaan maupun proporsi komisaris independen belum mampu secara efektif menekan kecenderungan menghindari pajak. Penelitian ini diharapkan memberi kontribusi konseptual pada literatur akuntansi, sekaligus masukan praktis bagi regulator dan praktisi dalam memahami determinan kepatuhan pajak korporasi.
PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN MAKANAN DAN MINUMAN Ena, Nina Nura; Budiman, Judi
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Tahun 2026: Maret 2026
Publisher : Program Studi Akuntansi Universitas Flores

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

Abstract

The purpose of this study was to analyze the influence of profitability and liquidity on firm value, which are suspected to be factors in the revival of companies in the food and beverage subsector on the Indonesia Stock Exchange (IDX) after being hit by the COVID-19 pandemic (2021-2024). Of the 97 companies, 18 were selected as samples using a purposive sampling technique. Profitability was assessed using ROA, liquidity was measured using CR, and firm value was measured using PBV. This quantitative study, using 72 secondary data from financial reports, was tested using a multiple linear regression approach using SPSS. The results demonstrated that profitability had a significant positive effect on firm value, while liquidity had a negative but insignificant effect. Both profitability and liquidity significantly influenced firm value.

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