Jurnal Riset Ilmu Akuntansi
Jurnal Riset Ilmu Akuntansi (JRIA) accepts scientific articles including those regarding Auditing, Taxation, Financial Accounting, Management Accounting, Accounting Information Systems, Public Sector Accounting.
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<![CDATA[PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA LAPORAN KEUANGAN KSU GAHARU ENDE ]]>
<![CDATA[Ai, Stefania Nofembi]]>;
<![CDATA[Londa, Yulita]]>
<![CDATA[ Jurnal Riset Ilmu Akuntansi Vol. 3 No. 2 (2022): Volume 3 Nomor 2 Tahun 2022: September 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Flores ]]>
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DOI: 10.37478/jria.v3i2.3849
<![CDATA[SAK ETAP is a financial accounting standard that is used as a guideline in the preparation of reports for entities that do not have public accountability such as MSMEs and cooperatives. This study aims to find out whether KSU Gaharu Ende has applied the Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP) to its financial statements. The type of research in this study is qualitative research. The data collection method from this study was obtained from observations, interviews, documentation studies as well as literature studies. Based on the results of the research conducted, the results were obtained that KSU Gaharu has applied the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in the preparation of its report. However, this application has not fully occurred because the financial statements made by KSU Gaharu are only in the form of balance sheets, income statements (remaining results of business), statements of changes in equity, statements of cash flows without making notes on the statements. In addition, in the financial statements of KSU Gaharu, the presentation of current assets has not been based on the order of liquidity and the purchase of equipment is recorded as costs.]]>
<![CDATA[PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus di Desa Se-kecamatan Adonara Barat Kabupaten Flores Timur) ]]>
<![CDATA[Suban, Albertus Satria Libu]]>;
<![CDATA[Soleiman, Iriany Dewi]]>
<![CDATA[ Jurnal Riset Ilmu Akuntansi Vol. 3 No. 2 (2022): Volume 3 Nomor 2 Tahun 2022: September 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Flores ]]>
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DOI: 10.37478/jria.v3i2.3851
<![CDATA[The purpose of this study was to determine the effect of applying government accounting standards and accounting information systems on the quality of village financial reports. The population in this study were all village officials in West Adonara District, East Flores Regency, totaling 32 people consisting of the Village Head, Village Secretary, Village Treasurer and Head of Finance. The sampling technique in this study used a saturated sampling technique. Saturated sampling is a sampling technique if all members of the population are used as samples. The sample in this study were all village officials in villages in the Adonara Barat District, East Flores Regency, totaling 32 respondents. This type of research uses quantitative research. This study uses primary data, namely a questionnaire. Data were analyzed using multiple linear regression analysis which was processed using IBM SPSS Statistics ver 25. The results of this study indicate that: (1) Government accounting standards affect the quality of financial reports. This is evidenced by the variable coefficient value of government accounting standards of 0.497 with tcount > ttable (6.121 > 2.045) and a significant level of 0.000 <0.05. (2) Accounting information systems affect the quality of financial reports. This is evidenced by the coefficient value of the technology utilization variable of 0.268 with tcount > ttable (2.154 > 2.045) and a significant level of 0.040 <0.05. Simultaneously the variables of government accounting standards and accounting information systems affect the quality of financial reports by 64.5% while the remaining 35.5% are influenced by other variables not explained in this study.]]>
<![CDATA[REALISASI PENGELOLAAN ALOKASI DANA DESA (ADD) OLEH PEMERINTAHAN DESA NARUWOLO KECAMATAN JEREBUU KABUPATEN NGADA PADA TAHUN 2017-2021 ]]>
<![CDATA[Due, Marta]]>;
<![CDATA[Thalib, Sabra B. Wahab]]>
<![CDATA[ Jurnal Riset Ilmu Akuntansi Vol. 3 No. 2 (2022): Volume 3 Nomor 2 Tahun 2022: September 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Flores ]]>
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DOI: 10.37478/jria.v3i2.3853
<![CDATA[The purpose of study is to determine the realization of the Management Of Village allocation by the Government of Naruwolo Village, Jerebuu sb-district, Ngada district in 2017-2021. The research method used in this study is descriptive qualitative. The results of this study indicate that realization of village fund allocation management by the Naruwolo village Government starts from the planning stage,implementation, administration stage, accountanbility stages there are several obstacles in managing village fund allocation, namely the community does not understand the activities carried out by the Naruwolo Village government, there is a lot of work in the Naruwolo Village, so that there are mistake in reporting delays in village development activities. The efforts made by the Naruwolo village government in overcoming obstacles are conducting socialization with the Naruwolo village community and adjusting laws and regulations.]]>
<![CDATA[PENGARUH JUMLAH TANGGUNGAN, PENDAPATAN DAN BESAR PINJAMAN TERHADAP TINGKAT KELANCARAN PENGEMBALIAN KREDIT USAHA RAKYAT (KUR) MIKRO PADA BRI CABANG LARANTUKA ]]>
<![CDATA[Koten, Veronika Loeng]]>;
<![CDATA[Sayang, Sabulon]]>
<![CDATA[ Jurnal Riset Ilmu Akuntansi Vol. 3 No. 2 (2022): Volume 3 Nomor 2 Tahun 2022: September 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Flores ]]>
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DOI: 10.37478/jria.v3i2.3858
<![CDATA[This study aims (1) to determine the effect of the number of dependents on the smooth rate of return of Micro People's Business Credit (KUR) at BRI Larantuka Branch. (2) to determine the effect of operating income on the smooth rate of return of Micro People's Business Credit (KUR) at BRI Larantuka Branch. (3) to determine the influence of the size of the loan on the smooth rate of return of Micro People's Business Credit (KUR) at BRI Larantuka Branch. This research is a quantitative research which is a type of research whose specifications are systematic, planned and clearly structured from the beginning to the research design. Data were collected by observation, interviews, questionnaires and literature study using multiple linear regression analysis techniques. The results of this study indicate that (1) The number of dependents has a significant effect on the level of smoothness of Micro People's Business Credit (KUR) repayments at BRI Larantuka Branch. This can be seen from the tcount > ttable (3.204 < 1.70562) with a significance level (0.004 < 0.05). (2) Income has a significant effect on the smooth rate of return of Micro People's Business Credit (KUR) at BRI Larantuka Branch. This can be seen from the tcount > ttable (2.830 < 1.70562) with a significance level (0.009 < 0.05). (3) The size of the loan has a significant effect on the level of smoothness of Micro People's Business Credit (KUR) repayments at BRI Larantuka Branch. This can be seen from the tcount > ttable (4.394 < 1.70562) with a significance level (0.000 < 0.05).]]>
<![CDATA[PROSEDUR PENERIMAAN KAS PADA Mr. LAUNDRY DI KABUPATEN ENDE ]]>
<![CDATA[Roja, Edeltrudis]]>;
<![CDATA[Djou, Laurentius Dominicus Gadi]]>
<![CDATA[ Jurnal Riset Ilmu Akuntansi Vol. 3 No. 2 (2022): Volume 3 Nomor 2 Tahun 2022: September 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Flores ]]>
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DOI: 10.37478/jria.v3i2.3859
<![CDATA[The formulation of the problem in this study is how is the procedure for cash receipts at Mr. Laundry in Ende Regency. The purpose of this study was to determine the procedure for cash receipts at Mr. Laundry in Ende Regency. The type of research used is descriptive qualitative. Based on the results of observations and interviews, as well as the analysis that has been described, as well as explanations in previous chapters, the authors draw the following conclusions: 1. The accounting system for cash receipts for Laundry services at Mr. Laundry is quite good. This can be seen from the existence of customer acceptance procedures starting from registration until the customer receives the goods from the laundry service. 2. The system and procedures for cash receipts for laundry services at Mr. Laundry are in accordance with the existing system. Clear separation of functions between the Receiving function, the cash receipt function carried out by the cashier and storage and recording and reporting functions carried out by the treasurer. 3. Accounting records have ensured that all transactions that occur are properly recorded and supported by supporting documents that have been authorized by the competent authorities. 4. The laundry service cash receipt system still has several weaknesses, namely in the registration section which still needs to improve service to customers from computerization, but it is necessary to make Data Flow Diagrams or Flowcharts in order to make it easier for users of accounting information.]]>
<![CDATA[PENGARUH SPPT, PENGETAHUAN DAN KESADARAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI DESA RIARAJA KECAMATAN ENDE ]]>
<![CDATA[Bedhu, Maria Risna Anggo Ri]]>;
<![CDATA[Kapa, Sesilianus]]>
<![CDATA[ Jurnal Riset Ilmu Akuntansi Vol. 3 No. 2 (2022): Volume 3 Nomor 2 Tahun 2022: September 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Flores ]]>
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DOI: 10.37478/jria.v3i2.3860
<![CDATA[The purpose of this study was to determine the effect of SPPT, knowledge and awareness of taxpayer compliance in paying land and building taxes. This type of research is quantitative. The population in this study is land and building tax payers who are registered at the Riaraja Village Office, Ende District until 2022 totaling 127. The sample technique uses purposive sampling. The number of samples in this study were 56 taxpayers. This study uses primary data, namely a questionnaire. Data were analyzed using multiple regression analysis which was processed through IMB SPSS Statistics ver 24. The results of this study indicate that: (1) SPPT has an effect on compliance with paying land and building taxes. The test results show that the variable coefficient value of tax returns is 0.190 with tcount > ttable (2.296 > 2.00665) and a significant level of 0.026 <0.05. (2) Knowledge of taxpayers influences compliance with paying land and building taxes. The test results show a variable coefficient value of 0.161 with tcount > ttable (2.296 > 2.00665) and a significant level of 0.035 <0.05. (3) Taxpayer awareness influences compliance in paying land and building taxes. The test results show a variable coefficient value of 0.342 with tcount > ttable (3.229 > 2.00665) and a significant level of 0.002 <0.05. Simultaneously or simultaneously, the variables of tax returns payable, taxpayer knowledge and taxpayer awareness have a significant effect on compliance with paying land and building taxes by 37.6%. While the remaining 62.4% is influenced by other variables not included in the study.]]>
<![CDATA[PENGARUH PENGALAMAN, IDEALISME, DAN KOMITMEN PROFESIONAL TERHADAP SENSITIVITAS ETIKA AUDITOR ]]>
<![CDATA[Goo, Theresia Yunita Wea]]>;
<![CDATA[Banda, Falentina Lucia]]>
<![CDATA[ Jurnal Riset Ilmu Akuntansi Vol. 3 No. 2 (2022): Volume 3 Nomor 2 Tahun 2022: September 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Flores ]]>
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DOI: 10.37478/jria.v3i2.3861
<![CDATA[The purpose of this study was to find out whether the auditor's experience, auditor idealism and auditor's professional commitment have a positive effect on the sensitivity of auditor ethics in the Inspectorate of Nagekeo Regency and Ende Regency. The population in this study were all employees at the Inspectorate Office of Nagekeo Regency, totaling 52 people and 45 people at the Inspectorate Office of Ende Regency. So that a total of 97 people. The sampling technique used purposive sampling method, namely employees who have functional duties, namely auditors at the Inspectorate of the Nagekeo Regency, totaling 17 people and 17 people at the Inspectorate of Ende Regency. So that the total respondent is 34 people. This type of research uses a quantitative approach. This study uses primary data, namely a questionnaire. Data were analyzed using multiple linear regression analysis which was processed through IMB SPSS Statistics ver 25. The results of this study indicate that: (1). Experience has a positive and significant effect on Ethical Sensitivity, this is evidenced by the test results which show the coefficient value of the auditor's experience variable is 0.639 with > (3.269>1.69726) and a significant level of 0.003 <0.05. (2). Idealism has a positive effect on Ethical Sensitivity, this is evidenced by the test results which show the coefficient value of the auditor's idealism variable of 0.307 with > (2.053 > 1.69726) and a significant level of 0.049 <0.05. (3). Professional commitment has a positive effect on the auditor's ethical sensitivity, this is evidenced by the test results showing the coefficient value of the professional commitment variable is 0.426 with > (2.745 > 169726) and a significant level of 0.010 <0.05. Simultaneously the variables of experience, idealism and professional commitment to the auditor's ethical sensitivity are 38.6% while the remaining 61.4% is influenced by other variables not included in the study.]]>
<![CDATA[PENGARUH TINGKAT PENDIDIKAN, KUALITAS PELATIHAN, PENGALAMAN KERJA APARATUR DESA DAN FASILITAS KANTOR TERHADAP PEMAHAMAN LAPORAN KEUANGAN (Studi Empiris Pada Desa-Desa Sekecamatan Boawae Kabupaten Nagekeo) ]]>
<![CDATA[Tato, Nofriani]]>;
<![CDATA[Sayang, Sabulon]]>;
<![CDATA[Kapa, Sesilianus]]>
<![CDATA[ Jurnal Riset Ilmu Akuntansi Vol. 3 No. 1 (2022): Volume 3 Nomor 1 Tahun 2022: Maret 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Flores ]]>
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DOI: 10.37478/jria.v3i1.3876
<![CDATA[The formulation of the problem in this study is: 1. Does the level of education affect the understanding of village financial reports in the Boawae sub-district, Nagekeo district?, 2. Does the quality of training affect the understanding of village financial reports in the Boawae sub-district, Nagekeo district?, 3. What is the work experience of village officials? effect on the understanding of village financial reports in Boawae sub-district, Nagekeo district?. 4. Do village office facilities affect the understanding of village financial reports in the Boawae sub-district, Nagekeo Regency?. This type of research used by the author is quantitative with a survey method. The sampling technique in this study used purposive sampling. With the number of respondents as many as 42 people. Based on test results. 1. The level of education influences the understanding of financial reports with tcount > ttable (2.767 > 2.026). 2. Training has an effect on understanding financial reports with tcount > ttable (2.652 > 2.026). 3. Work experience influences the understanding of financial reports with tcount > ttable (3.023 > 2.026). 4. Office facilities affect the understanding of financial reports with tcount > ttable (2.923 > 2.026).]]>
<![CDATA[ANALISIS PENERAPAN AKUNTANSI AKTIVITAS PENGEMBANGAN REAL ESTATE MENURUT PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 44 PADA PT. DHANY KARYA PROPERTI DI NANGANESA KECAMATAN NDONA KABUPATEN ENDE ]]>
<![CDATA[Ngaga, Lusia Andriani]]>;
<![CDATA[Djou, Laurentius Dominicus Gadi]]>;
<![CDATA[Banda, Falentina Lucia]]>
<![CDATA[ Jurnal Riset Ilmu Akuntansi Vol. 3 No. 1 (2022): Volume 3 Nomor 1 Tahun 2022: Maret 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Flores ]]>
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DOI: 10.37478/jria.v3i1.3877
<![CDATA[The purpose of this study is to analyze the application of accounting for real estate activities according to PSAK No. 44 at PT. Dhany Karya Property. This research uses the observation method, namely by making direct observations at PT. Dhany Karya Properti to obtain data and information related to the preparation of this thesis and library research, data collection is done by reading company documents, books and scientific papers or literature related to the issues to be discussed in writing this thesis. The data analysis technique used is a quantitative descriptive analysis technique. The results of this study indicate that the notes to the financial statements of PT. Dhany Karya Properti in recognition of revenue accounting is still not in accordance with PSAK No.44. Revenue and expense acknowledgment in the reported financial statements is prepared using a cash basis where expenses and revenue do not meet in the same period. In addition, the balance sheet at PT. Dhany Karya Properti does not comply with generally accepted regulations by classifying estimated assets and liabilities according to current and non-current.. Kata kunci: Recognition, Revenue and Expenses]]>
<![CDATA[PENGARUH TINGKAT SUKU BUNGA, JANGKA WAKTU DAN PENYALURAN KREDIT TERHADAP KREDIT MACET PADA PT.BANK TABUNGAN PENSIUNAN NASIONAL KCP ENDE ]]>
<![CDATA[Isa, Hafifah Sufina]]>;
<![CDATA[Ismail, Nuraini]]>;
<![CDATA[Marselina, Apriana]]>
<![CDATA[ Jurnal Riset Ilmu Akuntansi Vol. 3 No. 1 (2022): Volume 3 Nomor 1 Tahun 2022: Maret 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Flores ]]>
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DOI: 10.37478/jria.v3i1.3879
<![CDATA[The purpose of this study to determine the effect of interest rates, term and lending to bad loans at PT. National Pension Savings Bank KCP.Ende. Collecting data using a questionnaire survey and the sample is customers who make loans to PT. BTPN. The data collected was processed using the SPSS program. The results of the study show that: (1) Interest Rates have an effect on Bad Loans, this is evidenced by the coefficient value of the interest rate variable of 0.221 with tcount > ttable (2.208 > 1.98667) and a significant level of 0.030 <0.05. (2) Term has an effect on Bad Loans, this is evidenced by the coefficient value of the Term variable of 0.222 with tcount > ttable (2.423 > 1.98667) and a significant level of 0.017 <0.05. (3) Credit Distribution has an effect on Bad Loans, this is evidenced by the coefficient value of the Credit Distribution variable of 0.133 with tcount > ttable (2.139 > 1.98667) and a significant level of 0.035 < 0.05.]]>
