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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 125 Documents
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PENGARUH GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024 Asih, Fitri; Surachman, Ade Elza; Akbari, Safitri
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.v7i1.6657

Abstract

This research aims to analyze and explain the influence of green accounting, corporate social responsibility (CSR) and profitability on company value. The method used is a quantitative method. Using secondary data in the form of annual reports and company sustainability reports taken from the company's official website. The population used in this research is energy sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period. The sampling method used in this research was a purposive sampling method with a total sample of 28 companies. The data analysis method used is multiple linear regression analysis using SPSS version 26 software. The results of this research show that green accounting (PROPER) has a negative and significant effect on company value (PBV), CSR (2021 standard GRI) has a positive and significant effect on company value (PBV), and profitability (ROA) has a positive and significant effect on company value (PBV).
ANALISIS AUDIT BUKU KAS UMUM OLEH KAP TBW DAN EVALUASI KEPATUHAN PENCATATAN TERHADAP PERMENDAGRI NOMOR 77 TAHUN 2020 PADA PUSKESMAS K Ferdianto, Mohammad Akbar Dwi; Habibie, Samas Adimisa Mishbah
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.v7i1.6717

Abstract

Audit of BLUD financial management, especially in recording BKU, is a form of external supervision that aims to ensure accountability, administrative order, and compliance with applicable regulations. This study aims to analyze how the audit of the BKU at Puskesmas K was conducted by KAP TBW, and evaluate the extent to which the recording was in accordance with the provisions in Permendagri Number 77 of 2020. The study used a descriptive qualitative approach with data collection techniques in the form of observation, documentation, and interviews with external auditors. The results showed that the audit was carried out in three main stages: receiving documents, determining transaction samples, and field visits to verify supporting documents. In general, the recording in the BKU was in accordance with the provisions, but administrative deficiencies were still found, such as not including the BKU number on some receipts or other supporting documents. These deficiencies hinder the traceability of transactions and reduce the efficiency of the audit process. Therefore, improvements to the financial documentation system need to be made to improve the accountability of financial management in the BLUD environment.
PERAN RECEIVING DALAM MENINGKATKAN EFISIENSI PENGELOLAAN BARANG MASUK DI HARRIS HOTEL & CONVENTIONS GUBENG SURABAYA Wicaksono, Rahardian Nugroho; Yuliati, Anik
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.v7i1.6748

Abstract

The management of incoming goods is a crucial aspect of sustainable hotel operations, directly impacting service continuity and operational efficiency. This study aims to analyze the role of the Receiving Department in improving the efficiency of incoming goods management at HARRIS Hotel & Conventions Gubeng Surabaya. A descriptive qualitative method was applied, using observation, interviews, and documentation as the primary data sources. The findings reveal that the implementation of the integrated Visual Hotel Program (VHP) system enhances data accuracy, expedites goods verification, and improves interdepartmental transparency. Additionally, supporting documents such as the Purchase Order (PO) and Daily Market List (DML) play a significant role in preventing discrepancies in received goods. The study also highlights the importance of interdepartmental coordination and the competency of receiving staff in strengthening internal control. With a structured system and procedures in place, the receiving process not only supports daily operations but also ensures the accuracy of financial reports and the overall quality of hotel services.
DAMPAK MIGRASI E-FAKTUR KE CORETAX PADA PT ABC Widyastuti, Andini; Yuhertiana, Indrawati
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.v7i1.6796

Abstract

This study aims to describe the impact of the migration from the e-Faktur system to CoreTax on the efficiency of tax reporting at PT ABC. The background of this research arises from the efforts of the Directorate General of Taxes (DJP) in reforming tax administration through the implementation of CoreTax as an integrated digital system. The method used is qualitative with a descriptive approach, where data were collected through interviews, observations, and documentation involving two informants. The results show that CoreTax is able to improve tax reporting efficiency through data integration, reduction of input errors, and acceleration of the reporting process. Nevertheless, challenges such as system instability and limited internal technical support remain obstacles in its implementation. A SWOT analysis reveals that this system has great potential to support tax compliance but also faces the threat of user resistance if technical issues are not promptly resolved. This study recommends strengthening infrastructure and enhancing user training to fully optimize the benefits of CoreTax.
PENERAPAN PROSEDUR VOUCHING DALAM AUDIT ATAS AKUN PIUTANG: STUDI PADA PT. XYZ OLEH KAP X Abkoria, Trimita; 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.v7i1.6798

Abstract

This study analyzes the application of Vouching procedures in auditing accounts receivable, especially in the context of assignments carried out by the Public Accounting Firm (KAP) X to the client entity PT. XYZ. This research was conducted using a case study method and a qualitative approach. In the qualitative approach, data were obtained through interviews using flexible but focused guidelines, with an auditor at KAP X who has direct experience in handling the Vouching process for accounts receivable. The results of this study reveal that the implementation of Vouching for accounts receivable at PT. XYZ requires more than just collecting evidence and the involvement of only one informant limits the perspective of this study. The implication is that Vouching needs to be seen as a strategic process and further research should involve more informants.
PERAN KONSULTAN PAJAK DALAM PENYUSUNAN LAPORAN KEUANGAN TERHADAP EFEKTIVITAS PERENCANAAN PAJAK Faysi, Rizky Salman Al; Widodo, Condro
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.v7i1.6832

Abstract

This study aims to examine the role of tax consultants in the preparation of financial statements and their impact on the effectiveness of tax planning. Effective tax planning strategies require accurate and systematic financial records, as these serve as the foundation for legally minimizing tax burdens and ensuring compliance. Using a descriptive qualitative approach, this research collected data through in-depth interviews with tax consultants and an analysis of financial documents, tax planning reports, and consultation records. The findings indicate that tax consultants play a critical role not only in advising on tax strategies but also in ensuring that financial data is recorded in compliance with accounting principles and tax regulations. Proper classification of income, expenses, and assets enables the identification of legal tax-saving opportunities. Moreover, routine reconciliations between financial and fiscal records strengthen the reliability of the data and support the tax consultant’s ability to formulate effective strategies. Collaborating with tax consultants from the initial stages of financial statement preparation enhances the quality of tax planning and reduces the risk of errors or penalties. In conclusion, integrating accurate financial reporting with professional tax consultation significantly improves the legal effectiveness and efficiency of corporate tax planning.
EVALUASI PERAN STOREKEEPER DALAM PENGELOLAAN PERSEDIAAN BARANG DI HOTEL HARRIS GUBENG SURABAYA Habibullah, Ulil; Yuliati, Anik
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.v7i1.6835

Abstract

The Storekeeper plays a crucial role in ensuring the smooth operation of hotel activities, particularly in managing the inventory of goods required by various departments. This study aims to describe the Storekeeper’s role and identify the challenges faced in inventory management at Harris Hotel Gubeng Surabaya. The research employs a descriptive qualitative approach, with data collected through direct observation, interviews, and documentation during an internship. Findings indicate that although the inventory system utilizes the VHP application and is supported by manual bincards, discrepancies between system records and physical stock still occur due to inconsistent recording practices. Additionally, slow-moving items were found accumulating in the warehouse without proper evaluation or usage plans. These findings highlight the need for improved accuracy in inventory recording and periodic evaluation of inventory items to enhance warehouse efficiency in hotel operations.
PENGARUH LITERASI KEUANGAN, MANFAAT SHOPEEPAY LATER, DAN PENGGUNAAN SHOPEEPAYLATER TERHADAP PERILAKU KEUANGAN GENERASI Z : STUDI PADA UIN SUNAN AMPEL SURABAYA Natasya, Syafiqah Fitri; Nawangsari, Ajeng Tita
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.v7i1.6870

Abstract

This study examines the influence of financial literacy, perceived benefits of ShopeePayLater, and the frequency of ShopeePayLater usage on the financial behavior of Generation Z students at UIN Sunan Ampel Surabaya. The study is motivated by the rapid growth of Buy Now Pay Later (BNPL) services in Indonesia, where ShopeePayLater is the most widely used platform with an adoption rate of about 89% among e-commerce users. The rising popularity of this service among students has raised concerns about impulsive spending and default risks. According to PT Pefindo Credit Bureau (2023), from total national non-performing loans of IDR 2.12 trillion, around IDR 460 billion (21.7%) originated from Generation Z—the most active paylater users. This study applies a quantitative approach using a survey of 228 active Generation Z students at UIN Sunan Ampel Surabaya who have used ShopeePayLater. The sampling technique is purposive sampling, and data are analyzed using the Partial Least Squares (PLS) method. The results show that: (1) financial literacy positively and significantly affects financial behavior (t = 5.83; p = 0.000), indicating better management with higher literacy; (2) perceived benefits of ShopeePayLater negatively and significantly affect financial behavior (t = 3.14; p = 0.002), suggesting greater usefulness encourages consumptive behavior; and (3) ShopeePayLater usage negatively affects financial behavior (t = 4.31; p = 0.000). Theoretically, this study strengthens the Financial Literacy Framework and Technology Acceptance Model (TAM) in explaining young consumers’ financial behavior in the digital era.
EVALUASI PERHITUNGAN, PENYETORAN, DAN PELAPORAN PPH PASAL 23 ATAS JASA SAND-BLASTING PT BSM Lolong, Nathaniela Nadine Gracia
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.v7i1.6873

Abstract

This research evaluates the calculation, payment, and reporting of Income Tax Article 23 on sandblasting services at PT BSM using Coretax, a government initiative to modernize tax administration for greater efficiency and effectiveness in increasing tax revenue. Income Tax Article 23 is imposed on income from capital, service provision, prizes, interest, dividends, and royalties, except those subject to Article 21 tax. Sandblasting services are categorized as "other services" or mantenance, repar, and care services according to Minister of Finance Regulation No. 141/PMK.03/2015. This study uses a qualitative descriptive method with a case study approach. Data were collected through transaction documents, tax reports, and interviews with relevant parties at PT BSM. The evaluation shows that PT BSM generally complies with applicable tax regulations. It is recommended to provide regular training for Accounting & Tax staff on tax updates and Coretax features and improve interdepartmental coordination to minimize transaction recording errors.
PROSEDUR PEMERIKSAAN AKUNTANSI AKUN UTANG PADA KAP BS Mufidah, Salma Fitria; Budiwitjaksono, Gideon Setyo
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.v7i1.6900

Abstract

The purpose of this study is to improve our understanding of the audit process, particularly the audit process for accounts payable at Public Accounting Firm (KAP) BS. The main focus of this study is how auditors design and implement procedures to ensure that accounts payable balances are correctly recorded and presented in the financial statements. This study uses a qualitative descriptive approach and collects data from KAP BS auditors through interviews, observations, and literature studies. The results indicate that KAP BS auditors have implemented audit procedures for their accounts payable in accordance with auditing standards. To examine accounts payable, auditors perform tests of controls, third-party confirmations, and subsequent events. These account checks are conducted to ensure that the balances in the financial statements are correctly presented.

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