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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 KREDIT MACET DAN IMPLEMENTASI RESTRUKTURISASI KREDIT : (Studi Kasus Koperasi Kredit Syuradikara) Ta , Valeria Rofina; Djou, Laurentius D Gadi; Kapa, Sesilianus
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.1014

Abstract

Syuradikara Credit Cooperative (KKS) is one of the cooperatives that is experiencing bad credit. Bad credit that occurs is due to the inability of customers to pay loan installments, as a result, it can reduce the income of the cooperative. One of the steps taken by the KKS to resolve this bad credit is by restructuring. The purpose of this study was to determine: (1). factors that lead to bad credit on KKS and (2), steps in the implementation of restructuring in settling bad debts on KKS. The data analysis used is descriptive analysis using a qualitative approach. The results of this study indicate that: (1). The factors that cause bad credit on KKS, namely from internal factors, include the KKS not being observant in deciding the size of loan services to members, lack of education for members and prospective borrowers, and less competent credit staff. Meanwhile, external factors include members who are not used properly, lazy attitude, wastefulness, lack of diligence in doing business and the backbone of the family who dies or is looking for a place to work overseas. (2). The steps for implementing restructuring in settling bad debts include giving a warning or warning letter, conducting routine billing, working with the police to pick up members to sign a statement of ability to pay arrears, and making renewals, namely by rescheduling.
ANALISIS PENENTUAN TARIF KAMAR HOTEL DENGAN METODE ACTIVITY BASED COSTING: (Studi Kasus Pada Hotel Sylvia Maumere) Aja, Theresia B; Djou, Laurentius D Gadi; Thalib, Sabra B Wahab
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.1015

Abstract

This study aims to determine the calculation of hotel room rates using the Activity Based Costing method and the comparison of the calculation of hotel room rates based on the traditional methods used by hotel management with Activity Based Costing. The research method used is quantitative descriptive analysis method. The data collection method used in this research is by using the observation method, the interview method, and the documentation method. The results of the calculation of room rental rates using the Activity Based Costing method approach, namely, for the Superior Twin room type of Rp. 216,648.77 for the Superior Double room type of Rp. 236,680.56 for the Superior Triple room type of Rp. 331,751.82 for the Deluxe room type of Rp. IDR 480,014.08 and for the Suite room type is IDR 3,016,106.64. There is a difference in room rental rates that are lower for the types of Superior Twin, Superior Double, and Superior Triple rooms from the calculation results of the Activity Based Costing method with the calculation of the company using the traditional method approach, namely Rp. 131,588.74, Rp. 111,886.26 and respectively. IDR 144,318.09. Meanwhile, the higher room rental rates using the Activity Based Costing method, namely the Deluxe and Suite types of Rp.75,944.17 and Rp.2,144,770.64.
ANALISIS RETRIBUSI PASAR DAN KONTRIBUSINYA DALAM PENDAPATAN ASLI DAERAH KABUPATEN ENDE Wende, Tilza Juliza S A; Londa, Yulita; Kapa, Sesilianus
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.1016

Abstract

The purpose of this study is to analyze the level of contribution and effectiveness of market retribution on the local revenue of Ende Regency in the Regional Revenue Agency of Ende Regency from 2015-2017. The data analysis used is quantitative descriptive analysis, by calculating and explaining the level of contribution and effectiveness of market fees to the local revenue of Ende district. As for the population in this study is the target data and the realization of Market Levies and Local Revenue in Ende Regency. This study uses a sample, namely the target data and the realization of Market Levies and Local Revenue in Ende Regency 2015-2017. The results of this study are for the contribution of market retribution to the local revenue of Ende Regency in 2015-2017, it can be concluded that the results are still below 2% or still very less in accordance with the contribution criteria table. This criterion refers to the Decree of the Minister of Home Affairs No. 690,900-327 of 1996 which stipulates that if the percentage yield is 0.00% - 10%, the category is very poor. Whereas for the level of effectiveness of the market levies of Ende Regency in 20152016 it is categorized as very effective, while in 2017 it is categorized as less effective, this refers to the Decree of the Minister of Home Affairs No.690,900-327 of 1996 which regulates that if the percentage is> 100% it is categorized as very effective. , meanwhile, if the percentage is> 60% - 80% it is categorized as less effective.
ANALISIS PENGGUNAAN MODAL KERJA : (Studi Kasus pada Perusahaan UD. Afimans Ende) Azi, Hendriana Owa; Sayang, Sabulon; Marselina, Apriana
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.1017

Abstract

This study aims to determine the use of working capital and working capital turnover by the UD company. Afimans Ende, during 2016 - 2018. This type of research used in this study is a quantitative descriptive qualitative research. The type of data used in this study is documentary data obtained through official documents owned by the UD company. Afimans Ende in the form of financial statements (balance sheet and income statement) in 2016 - 2018. The data source used is secondary data. Data collection techniques used in this study are the analysis of the efficiency of the use of working capital (return on working capital) and the analysis of working capital turnover using the activity ratio consisting of cash turnover, accounts receivable turnover, inventory turnover and working capital turnover. The results showed that based on the calculation of the efficiency of the use of working capital (return on working capital) UD. Afimans Ende during 2016 - 2018 is efficient because the annual rate of return on working capital is greater than 100%. While the results of calculations carried out using the activity ratio in 2016 - 2018 are less efficient because the results of the calculation of cash turnover, accounts receivable turnover and inventory turnover show turnover results below the standard measurement of the efficiency of working capital use. And working capital turnover is said to be very efficient because the results of its turnover are above the standard measurement of the efficiency of working capital use. Suggestions provided include UD. Afimans Ende needs to conduct operational analysis in determining spending in the form of cash, minimizing credit sales that will cause accounts receivable and increasing sales of existing inventory in the warehouse so that there is no accumulation of inventory in the warehouse which will incur maintenance and maintenance costs.
PENGARUH EFEKTIVITAS SISTEM INFORMASI AKUNTANSI, KESESUAIAN TUGAS DAN KEAHLIAN PEMAKAI TERHADAP KINERJA KARYAWAN : (Studi Kasus Pada Kantor Dinas Pertanian Kabupaten Nagekeo) Nazu, Ernesta; Thalib, Sabra B Wahab; Londa, Yulita
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.1018

Abstract

This research was conducted with the aim of analyzing the effect of the effectiveness of accounting information systems, the suitability of the tasks and user expertise on the performance of the employees of the Agriculture Office of Nagekeo Regency. This study uses a quantitative approach. With a population of 122 people. where researchers took samples of simple random sampling (simple) with a number of 55 respondents who use accounting information systems. Data collection techniques used in this study were to use a questionnaire that was measured through a 5-point Likert scale. Data testing technique is done by multiple regression analysis which is processed by the SPSS program. The results of this study indicate that the effectiveness of accounting information systems has a positive and significant effect on employee performance, which is indicated by the regressive coefficient of the variable effectiveness of the accounting information system by 0.392 with a valuethitung3,118>2,012and a significant level of 0.003 <0.05. task suitability has a negative effect on employee performance seen from the regression coefficient value of job suitability equal to-0,082with valuet hitung 0,443<2,012and a significant level of 0.660> 0.05 and user expertise has a positive and significant effect on employee performance seen from the regression coefficient of the user expertise variabe value of 0.653 with a valuet hitung3,181>2,012and a significant level of 0.002 <0.05.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERUBAHAN LABA PADA PDAM KABUPATEN SIKKA Simo, Maria Herlina; Sayang, Sabulon; Marselina, Apriana
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.1019

Abstract

The purpose of this study is to analyze the factors that influence changes in profits in the regional water company (PDAM) Sikka regency. The factors studied are ROA (Return On Assets) and BOPO (Operational Costs on Operatig Income). The population used in this study is the vinacial statements in the Regional Draking Water Company (PDAM) of Sikka Regency, the sample In this study is the report of changes in profit or loss from 2015-2017 in the Regional Draking Water Company (PDAM) of Sikka Regency. The useful analytical tecthnique Is multiple lineal regression with a confidence level of 5%. Hipothesis testing using t-statistics to test the effect partially and f-statistics to test the effects simultaneously (together) where tested using SPSS Version 25 for windows. Based on the results of data analysis shows: (1) ROA (Return On Assets) partially significant effect on changes in erarnings with a tcount of 4417 with a significant level of 0.000<0.05, then the tecount table (4147>2035), (2) BOPO (Operational Costs on Operatig Income) partially significant effect on changes in erarnings with a tcount of 4547 and a significant level of 0,000<0.05, then thitunh label (4547>2035), (3) ROA (Return On Assets) and BOPO (Operational Costs on Operatig Income) partially influential and significant to changes in earnings with frinung value>Fubel (11,390>3.28) and a significant level of 0,000<0.0.
PENGARUH PERSEPSI KEMUDAHAN SISTEM DAN PERSEPSI KENYAMANAN TERHADAP SIKAP POSISTIF NASABAH BANK BNI CABANG ENDE DALAM MENGGUNAKAN LAYANAN MOBILE Soo, Maria Yulita Arima; Marselina, Apriana; Kapa, Sesilianus
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.1020

Abstract

This study aims to determine: (1) the effect of perceptions of the ease of the system on the positive attitude of customers in using mobile banking BNI Ende Branch Bank. (2) the effect of perceived comfort on the positive attitude of customers in using BNI BNI Bank Ende mobile banking. (3) the effect of perceived ease of system and perceived comfort together on the positive attitude of customers in using BNI BNI Bank Ende Branch mobile banking. The population in this study are customers of Bank BNI Ende Branch who use mobile banking or at least know information about the service. The sample selection uses a purposive sampling method. The number of research samples were 90 respondents of Bank BNI Branch Ende. The method used is a quantitative research method. This study uses primary data, questionnaires and secondary data, articles and journals. In this study using descriptive statistics, data quality tests, classic assumption tests, multiple regression analysis, and hypothesis testing and analyzed using the SPSS 24 application. The results showed that the effect of perceived ease of system significantly influenced customers 'positive attitudes in using mobile banking, perceived comfort significantly influenced customers' positive attitudes in using mobile banking, perceived ease of system and perceived convenience both influenced customer positive attitudes in using mobile banking.
ANALISIS PERLAKUAN AKUNTANSI PRODUK CACAT DALAM MENGHITUNG HARGA POKOK PRODUKSI : (Studi Kasus Pada Bumdes Pelita Hidup Coklat Kobar Desa Koto Wuji Barat Kecamatan Keo Tengah Kabupaten Nagekeo) Unde, Skolastika; Thalib, Sabra B Wahab; Reo, Hermanus
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.1021

Abstract

The formulation of the problem examined in this study is how the accounting treatment of defects in calculating the cost of goods manufactured in Bumdes Pelita Hidup Coklat Kobar. . Data collection techniques used in this study were observation, interviews, documentation, and literature study. The type of data used in this study is qualitative data that is data in the form of words, sentences, schematics and images, while the source of the data used are primary data and secondary data. The data analysis technique used is a quantitative descriptive analysis technique which collects data and describes or explains the data based on general criteria that apply and things found in the field. These results indicate that (1) the existence of defective products experienced by the company during the production process caused by the lack of supervision and negligence of workers. (2) the calculation of the cost of goods produced by the Bumdes Pelita Hidup Coklat Kobar is different from the calculation of the cost of production according to the concept of cost accounting. The basic price set by Bumdes Pelita Hidup Coklat Kobar is Rp. 360,482,000 while according to the concept of accounting the cost of Rp. 355,732,000 so that it has a difference of Rp. 4,750,000.
PENGARUH KOMITMEN PROFESIONAL, SOSIALISASI ANTISIPATIF DAN LOCUS OF CONTROL TERHADAP WHISTLEBLOWING INTENTION: (Studi Kasus Pada SKPD Pemerintah Daerah Kabupaten Flores Timur) Plue, Theresia Dawan; Soleiman, Iriany Dewi; Sayang, Sabulon
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.1022

Abstract

The purpose of this study was to determine (1) the effect of professional commitment on whistleblowing intention. (2) the effect of anticipatory socialization on whistleblowing intention. (3) the effect of locus of control on whistleblowing intention. This type of research is quantitative research. The data analysis used is descriptive quantitative to measure the influence of professional commitment, anticipatory socialization and locus of control on whistleblowing intention with the help of the Statistical Package for the Social Sciens (SPSS) program for windows. The results of this study indicate (1) Professional Commitment has a significant effect on Whistleblowing Intention in the Regional Government SKPD of East Flores Regency. This result is evidenced by the coefficient value of the Professional Commitment variable of 0.297 with tcount> ttable (2.354> 1.672) and a significant level of 0.022 <0.05. (2) Anticipatory Socialization has a significant effect on Whistleblowing Intention in the Regional Government SKPD of East Flores Regency. This result is evidenced by the coefficient value of the Anticipatory Socialization variable of 0.289 with tcount> ttable (2.195> 1.672) and a significant level of 0.033 <0.05. (3) Locus of Control has a significant effect on Whistleblowing Intention in the Regional Government SKPD of East Flores Regency. These results are evidenced by the value of the coefficient of the Locus of Control variable of 0.236 with tcount> ttable (2.105> 1.672) and a significant level of 0.040 <0.05.
ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN PADA CV. PUTRA TUNGGAL MANDIRI KABUPATEN NGADA BERDASARKAN PSAK NO.34 Ari, Yustina Elu; Djou, Laurentius D Gadi; Reo, Hermanus
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.1023

Abstract

The purpose of this study is (1) To determine the recognition of income and expenses in the CV. Putra Tunggal Mandiri. (2) To determine the recognition of income and expenses carried out on the CV. Putra Tunggal Mandiri according to PSAK 34. The data analysis technique used is a descriptive qualitative analysis method of data collected compiled, grouped, and analyzed so that it can provide a true picture of the recognition of income and expenses and see the comparison of recording financial statements conducted by CV. Putra Tunggal Mandiri with PSAK No. 34 The results of this study indicate that (1) CV. Putra Tunggal Mandiri in running a project that is more than one accounting period (long-term construction contract), the company applies the percentage of completion method in recognizing opinions and expenses. (2) The company has not applied it as a basis for the recognition of revenues and expenses, as evidenced in 2018 the company recognizes that revenue is too small. This happens because the company only recognizes revenue worth the project down payment, which is 30% of the total contract value, which is 30% xRp. 199,228,000 = Rp. 59,768,400, according to PSAK No. 34 works were completed in 2018 at 82.3% of the contract value of 82.3% x Rp. 199,228,000 = Rp. 163,964,644 which consists of raw material costs, labor costs and overhead costs. Additional contract costs to Rp. 163,925,000 due to the lack of companies to record the depreciation expense of equipment that is included in the overhead, the burden and revenue recognized too small.

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