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Program Studi Akuntansi, Universitas Flores. Jln. Sam Ratulangi Kelurahan Paupire, Kab. Ende, Provinsi Nusa Tenggara Timur
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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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PENGELOLAAN ALOKASI DANA DESA (ADD) DALAM MENUNJANG PEMBANGUNAN PEDESAAN : Studi Kasus Desa Nanganesa dan Nesa Manulondo Kecamatan Ndona Kabupaten Ende Panda, Cerliana; Sayang, Sabulon; Ismail, Nuraini
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i2.1117

Abstract

The purpose of this study is to determine the planning, implementation and accountability process of Village Fund Allocation (ADD) which is based on applicable regulations. The method of analysis used in this research is qualitative descriptive analysis. The data collected in this study are data on the use of Village Fund Allocation in Nanganesa Village and Manulondo Village, Ndona District, Ende Regency from 2012-2015 and data regarding the planning, implementation and accountability process of using the Village Fund Allocation budget in supporting village development. Based on the results of the research, it shows that the planning, implementation and accountability processes are already based on applicable rules. Keywords: Village Fund Allocation, Rural Development
ANALISIS SISTEM PENGENDALIAN INTERN DALAM PEMBERIAN KREDIT PADA PT. BANK PERKREDITAN RAKYAT – BINA USAHA DANA DI LARANTUKA Aliandu, Bernadus; Londa, Yulita; Marselina, Apriana
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i2.1126

Abstract

The Larantuka Dana Bina-Usaha Bank Credit Business Bank is one of the banks experiencing problems with inadequate internal control caused by a dual task between credit analysis and debt collecto / remedial, which results in problem loans. The purpose of this study was to determine internal control in granting credit to PT. Bank Perkreditan Rakyat-Bina Usaha Dana Larantuka analysis of the data used is a qualitative descriptive method. The results of this study indicate that PT. Bank Perkreditan Rakyat-Bina Usaha Dana Larantuka does not conduct regular monitoring of debtor businesses, especially those outside the city / region. In the organizational structure there is no debt collector / remidial so, the part of the credit analyst still doubles the task of becoming a debt collector / remidial. The steps taken by the bank to conduct regular monitoring of the debtor's business, there should be a debt collector / remidial so that there are no duplicate tasks performed by the credit analyst.
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN PEMILIK KOS DALAM MEMBAYAR PAJAK RUMAH KOS: Studi Kasus Pada Pemilik Usaha Kos-Kosan di Kota Kupang Dhano, Elisabeth D; Banda, Falentina L; Kapa, Sesilianus
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i2.1138

Abstract

This study aims to determine the effect of taxpayer awareness, taxpayer knowledge, tax sanctions and tax service services on tax compliance. This research was conducted in the city of Kupang, descriptive statistical research method through a quantitative approach. The population in this study are taxpayers who carry out business activities for boarding houses in Kupang City. Sampling is in accordance with the provisions of the sample from a certain population that is the easiest to reach or obtain, for example the one closest to the place where the researcher is domiciled. The results of this study prove that a) Taxpayer awareness has no effect on tax compliance of boarding house owners in the city of Kupang. It is proven by a significance value of 0.841 > from a value of 0.05, b) Taxpayer knowledge has an effect on tax compliance of boarding house owners in the city of Kupang. It is proven by a significance value of 0.000 < from the value of sig 0.05, c) Tax sanctions have no effect on tax compliance of boarding house owners in the city of Kupang. It is proven by a significance value of 0.430 > from the value of sig 0.05 and d) Fiscal Services does not affect the tax compliance of boarding house owners in the city of Kupang. It is proven by a significance value of 0.430 > from the value of sig 0.05.  
PENGARUH PENERIMAAN PAJAK HIBURAN DAN INFLASI TERHADAP PENDAPATAN ASLI DAERAH : Studi Kasus Pada Badan Pendapatan Daerah Kabupaten Ende Deno, Agustina; Djou, Laurentius D Gadi; Ismail, Nuraini
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i2.1152

Abstract

The purpose of this study is to determine (1) To determine the effect of entertainment tax revenue on Regional Original Revenues. (2) To find out inflation affects the Regional Original Revenue. Analysis of the data used is multiple linear regression analysis. To facilitate analysis, the Statistical Package for the Social Sciens (SPSS) program for windows is used. The results of this study indicate that the results of the t test of entertainment tax variables obtained tcount> ttable where 4.801> 2.353 and the significance value obtained was 0.041 <0.05. Thus it means that partially the entertainment tax revenue variable has a significant effect on the PAD variable in the Ende Regency Revenue Agency. The t-test results of the inflation variable obtained value of t> t table where 16.026> 2.353 and the significance value obtained was 0.004 <0.05. Thus it means that partially the inflation variable has a significant effect on the PAD variable in the Ende Regency Regional Revenue Agency.
PENGARUH PEMBERIAN KREDIT GADAI KCA TERHADAP PENDAPATAN SEWA MODAL DI PT PEGADAIAN CABANG WOLOWONA KABUPATEN ENDE Fedo, Ermelinda; Djou, Laurentius D Gadi; Kapa, Sesilianus
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i2.1154

Abstract

The problems that occur are what is the level of KCA pawning credit, how is the level of capital lease income and how much influence does KCA pawning credit give to capital lease income at PT Pegadaian, Wolowona branch. This study aims to determine the level of KCA pawning credit at PT Pegadaian, Wolowona branch, the level of capital rental income at PT Pegadaian, Wolowona branch, and the effect of KCA pawning credit on rental income at PT Pegadaian, Wolowona branch. The method in this study uses simple linear regression analysis, t test, and the coefficient of reduction to determine the effect of KCA pawning credit on capital rental income at PT Pegadaian, Wolowona branch, Ende district. The data sources are primary data and secondary data. Data collection techniques in this study were observation, interviews, and documentation. Based on the test results using simple linear analysis, t test, and determinant coefficient, it shows that the provision of mortgage loans has a significant effect on capital rental income at PT Pegadaian, Wolowona branch, Ende district.
PENGARUH PARTISIPASI ANGGARAN, AKUNTANSI PERTANGGUNGJAWABAN DAN MOTIVASI KERJA TERHADAP KINERJA MANAJERIAL : Studi Kasus Pada SKPD Kabupaten Ende Resi, Hasnawati A; Thalib, Sabra B Wahab; Soleiman, Iriany Dewi
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i2.1167

Abstract

The purpose of this study was to determine the effect of budgetary participation, responsibility accounting and work motivation on managerial performance in the Ende Regency SKPD. The data collection in this study used a questionnaire survey. The questionnaire was distributed to the managers and officials of the Ende Regency Regional Work Unit involved in preparing the budget. The questionnaire distributed was 51 and again filled out completely and can be processed. The data collected is processed using the SPSS program. The statistical method used to test hypotheses is multiple linear regression analysis. The results showed that budgetary participation, accountability accounting and work motivation had a positive effect on managerial performance. Evidenced by the budget participation regression coefficient of 0.812 with a value of t count 2.069> 2.012 and a significance level of 0.044 <0.05, responsibility accounting for 0.295 with a value of t count 2.152> 2.012 and a significance level of 0.037 <0.05. While the work motivation of 0.620 with a t value of 2.493> 2.012 and the level of significance) 0.016 <00.5.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING SECARA VOLUNTARY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PAD BURSA EFEK INDONESIA Wangge, Maria Fransiska H; Banda, Falentina L; Thalib, Sabra B Wahab
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i2.1168

Abstract

This study aims to determine the effect of management change, audit opinion, client size and financial distress on voluntary auditor switching at manufacturing companies listed on the Indonesia Stock Exchange for the period 2010-2014. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange. The number of manufacturing companies that were sampled using the purposive sampling method was 64 companies for 5 years of observation. Hypothesis testing in this study uses logistic regression analysis. Based on the results of the logistic regression test, the results of this study indicate that the independent variable management change, audit opinion, client size and financial distress have a negative effect on the dependent variable auditor switching voluntarily.
PENGARUH SISTEM INFORMASI AKUNTANSI, TINGKAT KEPUASAN KERJA, BUDAYA ORGANISASI, DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN: Studi Kasus Pada KSP Kopdit Obor Mas Cabang Ende Hardiyanti, Andi; Kapa, Sesilianus; Ismail, Nuraini
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i2.1178

Abstract

This study aims to determine the effect of accounting information systems, level of job satisfaction, organizational culture, and work discipline on employee performance at KSP Kopdit Obor Mas Branch Ende. The data collection method used a questionnaire distributed to employees. The questionnaires that were divided were 33 and were filled out completely and can be processed. The data is processed using the SPSS program. The data analysis technique used was multiple linear regression analysis. The results of this study indicate (1) The accounting information system has a significant effect on employee performance, the regression coefficient value is 0.369 with a value of tcount > ttable (3.401 > 1.70113) a significant level of 0.002 <0.05. (2) The level of job satisfaction has a significant effect on employee performance, the regression coefficient value is 0.243 with a value of tcount > ttable (2.686 > 1.70113) a significant level of 0.008 <0.05. (3) Organizational culture has a significant effect on employee performance, the regression coefficient value is 0.436 with a value of tcount > ttable (5.784 > 1.70113) with a significant level of 0.000 <0.05. (4) Work discipline has a significant effect on employee performance, the regression coefficient value of the Work Discipline variable is 0.185 with a value of tcount > ttable (2,969 > 1.70113) and a significant level of 0.012 < 0.05.
PENGARUH STRUKTUR ORGANISASI, SISTEM PERENCANAAN, SISTEM PELAKSANAAN, DAN PELAPORAN PADA AKUNTANSI PERTANGGUNGJAWABAN TERHADAP PENGENDALIAN BIAYA: Studi Empiris Pada CV. Bintang Utama, Ende Mahmud, Abdul A; Timba, Tobias; Ismail, Nuraini
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i2.1179

Abstract

This study aims to determine the effect of organizational structure, planning systems, implementation systems, and partial and simultaneous reporting on cost control. This research is a causal research with a quantitative approach with the object of research at CV. Main Star of Ende. The population in this study were all employees of CV. The main star of Ende, who numbered 33 people. The sample of this research is all employees at CV. Bintang Utama Ende, as many as 33 people. The research data is primary data obtained directly through research questionnaires distributed to research respondents. The variables in this study consisted of independent variables consisting of four variables, namely organizational structure, planning system, implementation system, and reporting, and the dependent variable was cost control. The data analysis used is descriptive statistics, data quality test, classical assumption test and hypothesis test. The conclusion of this study is that both partially and simultaneously the variables of the application of organizational structure, planning systems, implementation systems, and reporting on responsibility accounting have a significant effect on cost control.
Pengaruh Lobe Of Money dan Machiavellian Terhadap Persepsi Mahasiswa Akuntansi Wunu, Stevania; Banda, Falentina Lucia; Thalib, Sabra B Wahab
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i2.1180

Abstract

This study aims to determine first, how the variable Love of money affects the Ethical Perceptions of Accounting Students at the University of Flores. Second, to determine the influence of Machiavellian on the Ethical Perceptions of Accounting Students at the University of Flores. This research was conducted at the University of Flores Educational Institute, with a total population of 532 accounting students. Samples taken were 56 respondents. This study uses a quantitative approach. The method used in this research is to distribute questionnaires to students who have programmed business and professional ethics courses. In this research, several tests were used including instrument test, classical assumption test and hypothesis test. The results of this study indicate that (1) Love of money has a negative and significant effect on students' ethical perceptions. (2) Machiavellian also has a negative and significant effect on ethical perceptions of accounting students. (3) Love of money and Machiavellian together have a negative and significant effect. significant towards ethical perceptions.

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