cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Sabulon Sayang
Contact Email
jriauniflor@gmail.com
Phone
+6281334770858
Journal Mail Official
jriauniflor@gmail.com
Editorial Address
Program Studi Akuntansi, Universitas Flores. Jln. Sam Ratulangi Kelurahan Paupire, Kab. Ende, Provinsi Nusa Tenggara Timur
Location
Kab. ende,
Nusa tenggara timur
INDONESIA
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
 2   3   4   5   6 
Pengaruh Sistem Informasi Akuntansi Terhadap Efektivitas Penjualan Dengan Pengendalian Intern Sebagai Variabel Intervening : Studi Empiris Pada PT. Nusantara Surya Sakti di Kabupaten Ende dan Nagekeo Abdurachman, Irnawati; Djou, Laurentius D Gadi; Sayang, Sabulon
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.v1i2.1238

Abstract

This study aims to determine the effect of each variable, namely the accounting information system on sales effectiveness, with internal control as an intervening variable at PT. Nusantara Surya Sakti in Ende and Nagekeo Regencies. The population in this study was 86 employees. Samples taken as many as 46 respondents. The method used is a quantitative research method. This research uses primary data that is questionnaire. Data were analyzed using multiple regression analysis and path analysis which are managed through SPSS Statistics 25 software. The results showed that the accounting information system affects the effectiveness of sales with a significance value of 0,032 less than 0,05. However, the Path Analysis test results show that the value of direct influence has a smaller value compared to the indirect effect (0,193<l,030), so it is concluded that there is a mediating influence between the accounting information system on sales effectiveness through internal control.
Pengaruh Partisipasi Penyusunan Anggaran, Komitmen Organisasi dan Motivasi Terhadap Kinerja Manajeial Pada Bank NTT Cabang Ende Tajudin, Baharia; Sayang, Sabulon; 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.v1i2.1239

Abstract

This study aims to determine the effect of each variable, namely budgeting, organizational commitment, and motivation on managerial performance at Bank NTT Ende Branch. The population in this study were branch managers, deputy leaders, heads of cash, head of units, deputy chief of cash, deputy head of units and section leaders at the Ende Branch NTT Bank involved in the process of budget participation totaling 30 people. The sample in this study used the census method because the entire population was sampled. For the independent variable (X) in this study are budgeting participation (X1), Organizational Commitment (X2), Work motivation (X3). For the dependent variable (Y) in this study is Managerial Performance. The method used is quantitative research methods. This study uses primary data, namely questionnaires and secondary data, namely articles and journals. In this study using descriptive statistics, data quality test, classic assumption test, multiple regression analysis, and hypothetical test and analyzed using SPSS 24 application. The results showed that the effect of budgeting participation had a significant effect on managerial performance, organizational commitment had a significant effect on managerial performance, motivation had a significant effect on managerial performance.
Pengaruh Penerimaan Retribusi dan Tarif Wisata Air Panas Mengeruda Soa Terhadap Retribusi Daerah Kabupaten Ngada Wuga, Maria Cresensiana; Londa, Yulita; 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.v1i2.1240

Abstract

This study aims to determine the partial and simultaneous effect of Receipts and Travel Tariffs on Regional Levies in Ngada Regency. The population in this study are regional levies, tourist levies and tourist tariffs. The samples are budget reports and realization of regional levies, budget reports and realization of tourism levies and tourist tariffs. The research variables consist of regional levies (Y) and retribution receipts (X1) and tourist tariffs (X2). Data analysis using Multiple Linear Regression. The results showed that partially the variable retribution and acceptance of tourism retribution did not have a positive effect on regional levies and simultaneously the variables of tourism retribution and receipt of regional levies had a positive effect on regional levies. Based on the results obtained, it is hoped that it can be used as input in order to increase regional levies from the tourism sector, especially Mengeruda Soa Hot Springs Tourism and it is hoped that the Regional Government will explore sources of income from tourism. The sector is still largely unknown.
Evaluasi Prosedur Pemberian Kredit Cepat Aman (KCA) dan Kredit Angsuran Sistem Fidusia (KREASI) pada PT. Pegadaian (PERSERO) Cabang Ende Koten, Anselmus Jemadi; Thalib, Sabra B Wahab; 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.v1i2.1241

Abstract

This study aims to determine the procedure for granting credit Fast and Amana (KCA) and Fiduciary System Installment Credit (KREASI) at PT. Pegadaian (Persero) Ende Branch. This type of research used in this research is descriptive research. The method used in this study is a qualitative descriptive method that seeks to describe a phenomenon, event, event that occurred. Descriptive research focuses on the actual problem as it was when the research took place. Sources of data used in this study are primary data and secondary data, while data collection techniques are done by observation, interviews, and documentation. The results of research conducted at PT. Pegadaian (Persero) Ende Branch regarding Evaluation of KCA and KREASI credit granting procedures, shows that the procedure for granting credit to PT. The Ende Branch Pawnshop has been implemented well in accordance with existing theories, but there is a need for improvement in several related functions and improvements such as the appraisal function is separated from the storage section and the cashier function is separated from the administrative function so that the credit granting process can run well.
Efektivitas Pemungutan Pajak Hotel dan Kontribusinya Terhadap Pendapatan Asli Daerah Kabupaten Ngada : Studi Kasus Pada Unit Pelaksana Teknis Pendapatan, Pengelola Keuangan dan Aset Daerah Kabupaten Ngada Lengu, Maria Goreti; Reo, Hermanus; 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.v1i2.1242

Abstract

This study aims to determine the effectiveness of hotel tax revenues and hotel tax contributions to local revenue. This type of descriptive qualitative research.The results showed that the effectiveness of the hotel tax on the UPT Revenue, Financial Management and Regional Assets of Ngada Regency from 2014-2018 fluctuated with quite effective and effective categories. This can be seen in the level of effectiveness in 2014 of 85.27% with a fairly effective category. Meanwhile, in 2015 the effectiveness of hotel tax decreased by 80.00% with quite effective category. In 2016 the level of effectiveness increased to 85.41% in the quite effective category. In 2017 the effectiveness level also increased to 99.01% in the effective category and in 2018 the effectiveness level decreased to 93.43% in the effective category. The hotel tax contribution to the UPT of Regional Original Revenue, financial management and Regional Assets of Ngada Regency from 2014 to 2018 was still below 10% or very less contributed according to the contribution criteria table.
Pengaruh Komitmen Profesional Terhadap Whistleblowing Intention: Locus Of Control Sebagai Variabel Moderating : Studi Persepsi Mahasiswa Akuntansi Universitas Flores Baptista, Selviana Risska; Banda, Falentina L; Londa, Yulita
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.v1i2.1243

Abstract

The purpose of this study was to determine the level of influence of professional commitment on whistleblowing intention, with locus of control as the moderating variable. The population in this study were all students in the accounting study program. Based on the purposive sampling method, this study used a sample of 72 respondents and the sample was semester VIII, X and XII students with the criteria of having passed the ethics and business profession courses, auditing 1 and 2. The dependent variable (Y) of this study is Whistleblowing intention. The independent variable (X1) is professional commitment and the moderating variable (X2) is locus of control. The method used is quantitative research methods. This study uses primary data, namely a questionnaire. Data were analyzed using simple regression analysis and moderating regression analysis which was managed through IBM SPSS Statistic ver 14 software. The results showed that professional commitment has an effect on Whistleblowing Intention with a significance value of 0.000 less than 0.05. However, locus of control did not moderate the relationship between professional commitment and Whistleblowing Intention with a significance value of 0.163 greater than 0.05.
Analisis Faktor-Faktor Yang Mempengaruhi Pelaporan Keuangan Melalui Internet (Internet Financial Reporting) Dalam Website Perusahaan Thamrin, Minarthi Mayasari; Djou, Laurentius D Gadi; Sayang, Sabulon
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.v1i2.1265

Abstract

This study aims to analyze the factors that affect financial reporting via the internet, which consists of company size, liquidity, leverage, and listing age. The type of data used is secondary data. There are 30 companies included in the sample criteria. This study uses a causal design which is useful for analyzing the relationship between one variable and another. The research technique used was sampling based on criteria. The data analysis method used is a quantitative approach consisting of classic assumption tests, fit tests, and hypothesis testing. The results showed that company size, liquidity, leverage, and listing age had a simultaneous effect on financial reporting via the internet. Partially, only the liquidity structure variable has a significant effect on financial reporting via the internet (IFR).
Evaluasi Penerapan Standar Akuntansi Pemerintah Berbasis Akrual Dalam Penyajian Laporan Keuangan DIPA DITJEN BIMAS KRISTEN Pada Kantor Kementrian Agama Kabupaten Ende Lomi, Yohana Audivista; Londa, Yulita; Thalib, Sabra B
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.v1i2.1266

Abstract

The purpose of this study was conducted to determine the application of accrual-based government accounting standards in the presentation of financial reports at the Ministry of Religion Office of Ende Regency, especially in DIPA DITJEN BIMAS KRISTEN. The method in this research uses descriptive qualitative research, to determine the application of accrual-based government accounting in the Ministry of Religion Office of Ende Regency, especially in DIPA DITJEN Bimas Kristen. Data sources are primary data and secondary data. Data collection techniques in this study were observation, interviews, and documentation. From the results of the research conducted, in the DIPA DITJEN Bimas Kristen Office of the Ministry of Religion, Ende Regency, it is known that accrual-based government accounting standards have been understood in theory but to implement them in the field is still very complex because it requires Human Resources who really understand how SAP works itself.
Analisis Pengendalian Intern Piutang Usaha Pada PT. ANI Unit Percetakan Arnoldus Ende Leda, Maria Hariati; Londa, Yulita; Banda, Falentina L
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.v1i2.1267

Abstract

This research is to analyze the Accounts Receivable Internal Control at PT. ANI Arnoldus Ende Printing Unit. The research method used is descriptive qualitative research methods. Sources of data in this study are using primary and secondary data. The results achieved in this study are to show that the company's internal control for trade receivables actually exists, but it does not function properly which can be seen in the inefficient internal control procedures for providing accounts receivable. During the initial process, the internal control procedure for giving accounts receivable, which checks customer credit data, should have been carried out by the sales department. At the stage of delivery of ordered goods or finished goods it should be done by the shipping department, but at PT. ANI Arnoldus Printing unit is carried out by the Production Department. Approval of accounts receivable is carried out by company managers, but in the organizational structure there is an internal control team (budget), where in this study the main tasks and functions of the internal supervisory team (budget) are not visible.
Analisis Pencatatan Dan Pelaporan Keuangan Satuan Kerja Perangkat Daerah (SKPD) Pada Dinas Sosial Kabupaten Ende Aos, Yuliana Chamsentya; Reo, Hermanus; 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.v1i2.1268

Abstract

Each Regional Work Unit (SKPD) carries out accounting for economic transactions that occur on its part, to produce financial reports. The purpose of this study was to analyze the suitability of SKPD financial recording and reporting in Ende Regency, especially the Social Service with Permendagri Number 21 of 2011 and Government Regulation Number 71 of 2010. This research uses descriptive qualitative. This writing uses data collection techniques, namely field studies and literature studies. The results showed that the Social Service of Ende Regency had not kept records in accordance with the Regulation of the Minister of Home Affairs Number 21 of 2011 concerning Guidelines for Regional Financial Management related to a recording error in the ledger, namely the employee expenditure ledger, which should have been recorded at IDR 1,878,849,154 but it was recorded at IDR 1,878. .938,674 and there are still obstacles, namely limited human resources in carrying out activities according to their fields and still lack of technical support facilities and infrastructure for activities.

Page 4 of 11 | Total Record : 105

 2   3   4   5   6 

Filter by Year

2020 2025


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2025): Volume 6 Nomor 1 Tahun 2025: Maret 2025 Vol. 5 No. 2 (2024): Volume 5 Nomor 2 Tahun 2024: September 2024 Vol. 5 No. 1 (2024): Volume 5 Nomor 1 Tahun 2024: Maret 2024 Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023: September 2023 Vol. 4 No. 1 (2023): Volume 4 Nomor 1 Tahun 2023: Maret 2023 Vol. 3 No. 2 (2022): Volume 3 Nomor 2 Tahun 2022: September 2022 Vol. 3 No. 1 (2022): Volume 3 Nomor 1 Tahun 2022: Maret 2022 Vol. 2 No. 1 (2021): Volume 2 Nomor 1 Tahun 2021: September 2021 Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021 Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020