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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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PENGARUH KOMPETENSI APARATUR, PARTISIPASI MASYARAKAT, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA : Studi Kasus Desa Di Kecamatan Wewaria Kabupaten Ende Valentinus, Alexander; Ismail, Nuraini; Kapa, Sesilianus
Jurnal Riset Ilmu Akuntansi Vol. 2 No. 1 (2021): Volume 2 Nomor 1 Tahun 2021: September 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v2i1.2143

Abstract

This research was conducted in a village in Wewaris District. Thepurpose of this study was to analyze the effect of apparatus competence, community participation and the use of information technology on management and village accountability ( a case study in the village of Wewaria District, Ende Regency). This type of research is a quantitative study with a sample of 50 respondents or village fund managers. The data of this study were collected through questionnaires, processed and analyzed using multiple regression analysis. The method used in determining the sample in this study was the purposive sampling technique. Pearson Correlation validity test and reliability test using Cronbach`s Alpha To test the hypothesis using the coefficient of determination test that has been adjusted to the F test, t test. The results of this research data indicate that the competence of the apparatus has a effect on the accountability of village fund management. Community participation has an effect on the accountability of village fund management. The use of information technology hasana effect on the accountability of village fund management.
ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN GURU HONORER PEMERINTAH KABUPATEN ENDE: Studi Kasus Pada Dinas Pendidikan dan Kebudayaan Kabupaten Ende Apriani, Chyntya; Thalib, Sabra B W; Marselina, Apriana
Jurnal Riset Ilmu Akuntansi Vol. 2 No. 1 (2021): Volume 2 Nomor 1 Tahun 2021: September 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v2i1.2144

Abstract

This study uses a qualitative approach method, to describe the accounting information system of the honorary teachers payroll. And also the source of the used data is primary data. The data will be analyzed by descriptive analysis method. Based on the data analysis, it is concluded that the Government in regulating its operational activities has implemented an accounting information system and internal control over the payroll system using SIMDA and SIPD applications. All document data, namely SPP, SPPM, are inputted toto the Regional Financial and Asset Management Office of Ende Regency. However, in its implementation there are still run into delays in paying salaries. The cause of the late disbursement of the regional revenue and expenditure budget for the 2021 fiscal year is due to a change in the system. Initially the APBD disbursement system used the Regional Management Information System (SIMDA) to the Regional Government Information System (SIPD), then there was a transition to the use of new applications in the budget disbursement process in which the budget post for honorary staff was returned to their respective fields where the honorary staff/honorary teachers work, In addition, the payment process uses Inventory Money (UP) or Change Money(GU) depending on the availability of funds at the time of disbursement of Inventory Money.
ANALISIS SISTEM DAN PROSEDUR PEMBERIAN KREDIT DENGAN JAMINAN BPKB MOTOR PADA PT. NUSANTARA SURYA SAKTI CABANG ENDE Haba, Cindy S D; Marselina, Apriana; Kapa, Sesilianus
Jurnal Riset Ilmu Akuntansi Vol. 2 No. 1 (2021): Volume 2 Nomor 1 Tahun 2021: September 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v2i1.2145

Abstract

PT. The Nusantara Surya Sakti branch, Ende, is engaged in two business fields, namely trading, and services. which includes Nusa Surya Cipta (NSC) which is engaged in financing and cash guaranteed by BPKB Motor and Nusantara Surya Sakti (NSS) which serves the purchase of motorbikes and motorbikes. In the field of cash financing with BPKB Motor (Honda, Yamaha, or Kawazaki) guarantees. The purpose of this study was to analyze the system and procedures for granting credit with a motorcycle BPKB guarantee at PT Nusantara Sakti Branch Ende in accordance with the Standard Operating Procedure (SOP). The method used by the author in this research is descriptive qualitative, which is an article that describes the actual situation regarding the System and Procedure of Credit Provision with the BPKB Guarantee Agency. Nusantara Surya Sakti Ende Branch. The results of this study are systems and procedures for granting credit with a motorcycle BPKB guarantee at PT. Nusantara Surya Sakti Branch Ende which researchers found is part of the procedure for granting credit with collateral. BPKB has complied with Standard Operating Procedures (SOP), but credit is still lacking, even though there is still a shortage of credit. The system used often experiences network errors/interferences, human errors are caused by employees who experience fatigue and lack of concentration. The analysis has applied 5C (Character, Capacity, Capital, Collateral, Condition) especially Capacity (ability) and Condition (economic condition)
PENGARUH PERSEPSI PENGUSAHA MIKRO KECIL DAN MENENGAH ATAS INFORMASI AKUNTANSI TERHADAP KEBERHASILAN PERUSAHAAN: Studi Empiris Pada Usaha Mikro Kecil dan Menengah Di Kecamatan Nangapanda Kabupaten Ende Siga, Faustina G; Soleiman, Iriany D; Marselina, Apriana
Jurnal Riset Ilmu Akuntansi Vol. 2 No. 1 (2021): Volume 2 Nomor 1 Tahun 2021: September 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v2i1.2146

Abstract

The purpose of this study was to determine the effect of the perception of Micro, Small and Medium Enterprises on accounting information on the success of the company. Collecting data in this study using a survey questionnaire. Questionnaires were distributed to MSME owners who were involved in preparing the Financial Statements. The questionnaires that were divided were 30 and were re-filled completely and could be processed. The data collected was processed using the SSPS program. The statistical method used to test the hypothesis is descriptive analysis.The results showed that the entrepreneur's perception, accounting knowledge and experience in using accounting information had a positive effect on the success of the company. It is proven by the coefficient value of the entrepreneur's perception variable of 0.297 with tcount > ttable (2.459> 2.021) and a significant level of 0.018 <0.05. the regression coefficient value of the accounting knowledge variable is 0.300 with tcount > ttable (2.593>2.021) and a significant level of 0.013<0.05. the regression coefficient value of the entrepreneur
PERSEPSI MAHASISWA AKUNTANSI MENGENAI ETIKA PENYUSUNAN LAPORAN KEUANGAN: Studi Kasus Pada Mahasiswa Program Studi Akuntansi Universitas Flores Nio, Elvisius T; Banda, Falentina L; Ismail, Nuraini
Jurnal Riset Ilmu Akuntansi Vol. 2 No. 1 (2021): Volume 2 Nomor 1 Tahun 2021: September 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v2i1.2147

Abstract

The purpose of this study was to determine the perception of accounting students regarding the ethics of preparing financial statements. The population in this study were all students of the Accounting Study Program. Based on the purposive sampling method, this study used a sample of 86 respondents and the sample consisted of 22 upper-level students and 64 lower-level students. The variable in this study is the Ethics of Financial Statement Preparation. The method used is descriptive quantitative. This study uses primary data, namely questionnaires. Data were analyzed using independent sample t-Test analysis which was processed through IBM SPSS Statistics ver 25. The results of this study indicate that: There are differences in perceptions regarding the ethics of preparing financial statements for upper-level students and lower-level students as seen in earnings management, misstatements, disclosure of information, cost benefits, and responsibility for preparing financial statements
EVALUASI PROSEDUR PENERIMAAN KAS PADA RUMAH SAKIT UMUM DAERAH AERAMO KABUPATEN NAGEKEO Nenu, Anastasia; Thalib, Sabra B W; Ismail, Nuraini
Jurnal Riset Ilmu Akuntansi Vol. 2 No. 1 (2021): Volume 2 Nomor 1 Tahun 2021: September 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v2i1.2148

Abstract

The purpose of this study was to determine the procedure for cash receipts at the Aeramo Regional General Hospital, Nagekeo Regency. The data used in this study is a description of qualitative data, namely knowing the procedure for cash receipts at the Aeramo Regional General Hospital. The data collected in this study are interviews and documentation. The problem that occurs at the Aeramo General Hospital is the procedure for receiving cash at the Aeramo general hospital, overall it can be categorized as quite good, but there are several things that must be considered with the cash receipt procedure that has not gone well due to lack of accuracy in the recording process, incompatibility of duties and authority, lack of job training to employees, which is carried out by the employees, resulting in a discrepancy between the existing cash and its recording and the discrepancy between transactions. The results of the research that took place at the Aaeramo Regional General Hospital, Nagekeo Regency related to the cash receipts procedure had been going well, there were several things that needed attention, namely the cash receipt procedure still using the manual system. Therefore, the researcher suggests that parties can use information systems, in order to facilitate cash receipt transactions, so that rash houses do not create fraud.
ANALISIS REALISASI ANGGARAN PENDAPATAN DANBELANJA DAERAH KABUPATEN NAGEKEO TAHUN ANGGARAN 2015-2019 Diwa, Asterius; Djou, Laurentius D G; Kapa, Sesilianus
Jurnal Riset Ilmu Akuntansi Vol. 2 No. 1 (2021): Volume 2 Nomor 1 Tahun 2021: September 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v2i1.2149

Abstract

The purpose of this study was to determine (1) the realization of the regional revenue budget of Nagekeo Regency when viewed using Income Variance Analysis, Income Growth Analysis, Degree of Decentralization, and Effectiveness Ratio of Regional Original Revenue (2) the realization of the regional budget for Nagekeo Regency when viewed using the Analysis of Expenditure Variance, Analysis of Shopping Harmony, and Expenditure Efficiency Ratio. (3) the suitability of the presentation of the Nagekeo Regency budget realization report against PP No. 71 of 2010. Type research that is used is the study of quantitative. Analysis of the data that is used is quantitative descriptive analysis to calculate the value of revenue performance area and analyzes the performance of shopping areas. The results of this study indicate that (1) Regional Revenue Financial Performance. Results of Performance Financial Revenue Region, in general, can be said to be good, although the variance of income is less good and the level of dependence on the central government is still high. (2) Regional Expenditure Financial Performance. Results of Performance Financial Expenditure Region, in general, can be said to be good, but in harmony shopping yet there is a balance between spending Operations withShopping Capital. (3) The suitability of the presentation of the Nagekeo Regency Budget Realization Report against PP. 71 of 2010.
PENGARUH JUMLAH KREDIT DAN LIKUIDITAS TERHADAP TINGKAT PROFITABILITAS: Studi Kasus Pada KSP Kembang Ende Bay, Wilhelmina; Djou, Laurentius D G; Sayang, Sabulon
Jurnal Riset Ilmu Akuntansi Vol. 2 No. 1 (2021): Volume 2 Nomor 1 Tahun 2021: September 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v2i1.2150

Abstract

This study aimed to determine the effect of the amount of credit and liquidity on the level of profitability of the Kembang Ende Savings and Loans Cooperative. The population of this study is the overall financial statements, balance sheets, and statistical data in the Kembang Ende Savings and Loans Cooperative. Based on the purposive sampling method, this study used samples of financial statements, balance sheets, and statistical data in the Kembang Ende Savings and Loans Cooperative from 2016 to 2020. The results of this study (1) the number of credits affects profitability, this is evidenced by the value of t count variable number of credits > t table (5.737> 4.303) with a significance value of t count of 0.029 < 0.05. (2) liquidity does not affect profitability, this is evidenced by the t value of the liquidity variable < t table (3.389<4.303) with a significance value of 0.077>0.05. The influence of the number of credit variables on profitability is 93.6%, while the remaining 16.4% is influenced by other variables that are not included in this research model.
ANALISIS SISTEM PENGENDALIAN INTERN UNTUK PERSEDIAAN BARANG DAGANG PADA CV. PANCARAN JAYA ABADI BORONG Sabu, Katarina S; Thalib, Sabra B W; Londa, Yulita
Jurnal Riset Ilmu Akuntansi Vol. 2 No. 1 (2021): Volume 2 Nomor 1 Tahun 2021: September 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v2i1.2151

Abstract

Effective and efficient control is needed by an organization or company because with the existence of an internal control system, it is hoped that everything that has been set can be implemented properly in order to avoid errors or fraud. Inventories are very important for trading companies because they are goods that are held for sale or used in the normal activities of the company. This study aims to determine how the implementation of an internal control system for inventory of merchandise at CV. Pancaran Jaya Abadi Borong, thus, getting a clear picture of the internal control for an inventory of merchandise that has been implemented. This research is a type of qualitative research. The data used are primary data and secondary data. Data collection techniques were carried out through interviews and documentation. The results showed that the internal control system for merchandise inventory at CV. Pancaran Jaya Abadi Borong is not in accordance with a good inventory accounting system so in carrying out activities there are double duty functions and errors in recording inventory. It is recommended that there should be a separation of task functions and special supervision of employees so that they can carry out their duties in accordance with the responsibilities of each function.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN NELAYAN DI KECAMATAN BORONG, KABUPATEN MANGGARAI TIMUR Enil, Yuliana; Djou, Laurentius Dominicus Gadi
Jurnal Riset Ilmu Akuntansi Vol. 3 No. 2 (2022): Volume 3 Nomor 2 Tahun 2022: September 2022
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v3i2.3848

Abstract

This study aims to determine what are the factors that influence the income of fishermen in Borong District, East Manggarai Regency. This type of research is quantitative research using hypothesis testing, with data collection techniques (1) observation, (2) questionnaires, (3) interviews, (4) documentation and (5) literature study. Data analysis techniques using the SPSS data processing formula using descriptive statistical formulas, instrument tests, classical assumption tests, multiple linear regression tests and hypothesis testing. The results of the study show that: (1) the first hypothesis is that capital influences and is significant on the income of fishermen in Borong District, East Manggarai Regency. This is evidenced by the coefficient value of the capital variable of 0.168 with tcount> ttable (2.737> 1.987) and a significant level of 0.008 <0.05. (2) the second hypothesis is that labor has an influence and is significant on the income of fishermen in Borong District, East Manggarai Regency. This is evidenced by the coefficient value of the labor variable of 0.189 with tcount> ttable (3.192> 1.987) and a significant level of 0.002 <0.05. (3) the third hypothesis is that experience influences and is significant on the income of fishermen in Borong District, East Manggarai Regency. This is evidenced by the experience variable coefficient value of 0.435 with tcount> ttable (4.986> 1.987) and a significant level of 0.000 <0.05.

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