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Jurnal Ilmiah Akuntansi Rahmaniyah Institut Rahmaniyah Sekayu Jl. Merdeka No. 531 Kel. Serasan Jaya Kec. Sekayu Kab. Musi Banyuasin Prov. Sumatera Selatan
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JIAR
Published by Institut Rahmaniyah Sekayu
ISSN : -     EISSN : 26206110     DOI : https://doi.org/10.51877/JIAR
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi Rahmaniyah (e-ISSN: 2620-6110) is a peer reviewed journal published two times a year by Institut Rahmaniyah Sekayu (IRS). The aims of JIAR is to diseeminate the conceptual frame and ideas or research related accountancy, economy, business, and tax.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 104 Documents
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ANALISIS DAMPAK PENERAPAN AKUNTANSI BERBASIS AKRUAL TERHADAP PELAPORAN KEUANGAN BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KABUPATEN MUSI BANYUASIN Jumania Septariani
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 2 No 1 (2018): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v2i1.61

Abstract

Penelitian ini membahas tentang dampak penerapan akuntansi berbasis akrual terhadap pelaporan keuangan Badan Pengelola Keuangan dan Aset Daerah Kabupaten Musi Banyuasin. Penelitian ini dilakukan pada Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Kabupaten Musi Banyuasin. Penelitian ini termasuk jenis penelitian kualitatif. Data yang digunakan adalah dokumentasi dan wawancara. Analisis data yang digunakan adalah analisis deskriptif kualitatif. Hasil penelitian menunjukkan bahwa penerapan akuntansi berbasis akrual memiliki dampak dalam penyajian laporan keuangan BPKAD. Salah satunya perubahan komponen laporan keuangan yang sebelumnya tidak dijelaskan secara rinci menjadi lebih rinci sehingga lebih mudah dipahami dan diterima oleh pengguna, lebih akuntabel serta lebih relevan, meskipun masih ada kendala dalam mengkonversikan komponen tersebut sehingga terjadi keterlambatan waktu penyampaian laporan keuangan. BPKAD sebaiknya mengadakan pelatihan tentang pengelolaan SIMDA Keuangan bagi pegawai dan operator SIMDA setiap OPD serta menyeleksi pegawai yang memiliki latar belakang pendidikan yang sesuai dengan bidangnya agar lebih mempermudah penyajian laporan keuangan sesuai dengan Peraturan Pemerintah Nomor 71 Tahun 2010 dan Peraturan Menteri Dalam Negeri Nomor 63 Tahun 201
ANALISIS PENGELOLAAN KEUANGAN BERDASARKAN PRINSIP AKUNTABILITAS PADA KANTOR CAMAT JIRAK JAYA KABUPATEN MUSI BANYUASIN Supra, Deswati; Asoka, Rano
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi Rahmaniyah
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v8i1.395

Abstract

Penelitian ini bertujuan untuk menganalisis sejauh mana pengelolaan keuangan dan pertanggungjawaban berdasarkan prinsip akuntabilitas yang diterapkan pada Kantor Camat Jirak Jaya Kabupaten Musi Banyuasin. Data penelitian yang menggunakan data primer dan sekunder dengan teknik pengumpulan data yang digunakan melalui wawancarna dan dokumentasi. Hasil penelitian ini menunjukkan bahwa pengelolaan keuangan daerah pada Kantor Camat Jirak Jaya Kabupaten Musi Banyuasin secara keseluruhan dapat dikategorikan akuntabel. Hal ini diketahui pada Kantor Camat Jirak Jaya Kabupaten Musi Banyuasin telah mampu memenuhi beberapa indikator akuntabilitas.
ANALISIS PENERAPAN PERHITUNGAN ASET BIOLOGIS BERDASARKAN PSAK 16 DAN PSAK 69 (Studi Kasus pada PT. Mura Bibit Lestari Musi Rawas) Ermawijaya, Masri; Endang, Endang
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi Rahmaniyah
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v8i1.391

Abstract

Tujuan penelitian ini adalah untuk mengetahui penerapan perhitungan aset biologis berdasarkan PSAK 16 dan PSAK 69 pada PT. Mura Bibit Lestari Musi Rawas. Metode penelitian yang digunakan adalah metode deskriptif kualitatif dengan membandingkan data biaya aset biologis yang dihitung menurut perusahaan dan perhitungan berdasarkan ketentuan dalam PSAK 16 dan PSAK 69. Teknik pengumpulan data yang digunakan adalah dokumentasi, wawancara, studi kepustakaan. Sumber data yang digunakan data primer yaitu diperoleh melalui wawancara dengan karyawan perusahaan. Data sekunder berupa data biaya aset biologis dari tahun 2006 s.d, 2010 yaitu sejak dibangunnya kebun sampai dengan tanaman menghasilkan. Hasil penelitian menunjukkan bahwa perusahaan belum menerapkan PSAK 16 dan PSAK 69 dalam menghitung aset biologisnya dengan memasukkan unsur pengadaan lahan, pembangunan infrastruktur, alasannya bahwa keberadaan kebun diakui karena adanya lahan dan infrastruktur, namun berdasarkan PSAK 16 dan PSAK 69 penanaman kelapa sawit meliputi tanaman belum menghasilkan (TBM) yaitu sejak pembibitan sampai dengan tanaman tersebut menghasilkan (TM). Dalam Menilai aset biologis perusahaan masih menggunakan biaya historis (historical cost) dan belum menerapkan nilai wajar (fair value), tanpa memperhitungkan kemungkinan kenaikan fluktuasi harga yang sering terjadi. Akibat ketidaksesuaian perhitungan nilai aset biologis terjadi selisih sebesar Rp. 190.957.447.467. Hal ini berarti perusahaan menghitung nilai aset biologis lebih besar dari nilai berdasarkan ketentuan dalam PSAK 16 dan PSAK 69. Selisih perhitungan ini mengakibatkan salah saji dalam laporan keuangan karena nilai aset biologis belum menggambarkan nilai semestinya terjadi.
ANALISIS PERHITUNGAN PAJAK PENGHASILAN PASAL 21 PASCA PENERAPAN TARIF PAJAK EFEKTIF RATA-RATA (TER) DIAKHIR TAHUN BAGI WAJIB PAJAK ORANG PRIBADI KARYAWAN TETAP PADA PT. ANUGRAH SEKAYU Aryani, Farida; Romanda, Candra
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi Rahmaniyah
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v8i1.392

Abstract

This descriptive study analyzes PPh 21 calculation at the end of the year after TER implementation for WPOP permanent employees at PT. Anugrah. The analysis technique reduces PPh 21 calculation based on Pasal 17 rate with TER. The secondary data analyzed is PPh 21 calculation for 32 WPOP permanent employees. The research results show PPh 21 of 32 permanent employees at the end of the year is based on Pasal 17 rate of Rp. 50,909,825. The payable PPh 21 which has been deducted is IDR. 42,771,769, so there is a difference in taxes still to be paid in 2024 of Rp. 8,138,055. The application of TER is more profitable for low income taxpayers and large family status, while Pasal 17 rate tends to provide higher tax burden, especially for high incomes taxpayers and small family status. Government is expected to apply TER for a year's tax period, that it doesn't make difficult for tax payers by having to recalculate taxes at the end of the year. This creates inefficiencies in tax calculations. PPh 21 calculation payable with a TER is lower than Pasal 17 rate by reducing WPOP's tax burden.
ANALISIS PENGELOLAAN KEUANGAN BADAN USAHA MILIK DESA (BUMDes) DI DESA BAILANGU KECAMATAN SEKAYU KABUPATEN MUSI BANYUASIN Irfansyah, Ahmad; Septariani, Jumania
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi Rahmaniyah
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v8i1.393

Abstract

The objective of this study is to find out how the financial management of village-owned enterprises in BUMDes in Bailangu Village, Sekayu District, Musi Banyuasin Regency. The formulation of the problem in this study is how the financial management of Village-Owned Enterprises (BUMDes) in Bailangu Village, Sekayu District, Musi Banyuasin Regency. This study uses a qualitative method with data collection techniques, such as observation, interviews and documentation. The results of this study indicated that the financial management carried out in BUMDes in Bailangu Village, Sekayu District, Musi Banyuasin Regency is still guided by the Regulation of the Minister of Home Affairs Regulation 113 of 2014. Supervision by the village government by reviewing and examining reports sent by BUMDes to the Village Supervisory Agency (BPD) and experts who assisted BUMDes in running existing programs. The strategy carried out by BUMDes in Bailangu Village, Sekayu District, Musi Banyuasin Regency is to improve the quality of management and strengthen the organization, strengthen the management of BUMDes businesses and BUMDes business units which contain collaborative activities carried out by BUMDes with other existing entrepreneurs, BUMDes in Bailangu Village, Sekayu District, Musi Banyuasin Regency carries out promotions on social media.
PENGARUH KONSERVATISME AKUNTANSI DAN KEPEMILIKAN MANAJERIAL TERHADAP ASIMETRI INFORMASI PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR FARMASI PERIODE 2019-2021 Alansori, Apip; Kustina, Nani; Alfiana, Nanda
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi Rahmaniyah
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of accounting conservatism and managerial ownershipon information asymetry. This type of research is quantitative research. The population in this study are pharmaceutical subsector companies listed on the Indonesia Stock Exchange (IDX) during 2019-2021. In this study, a purposive sampling methodwas used, namely the selection of samples with predetermined criteria. Based on the purposive sampling method,the samples obtained were 27 samples from 9 pharmaceutical sub-sector companies. The analytical method used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis and hypothesis testing by processing the data using SPSS version 25. The results of this study indicate that the accounting conservatism variable has no significant effect on information asymmetry and the managerial ownership variable has a significant effect on infprmation asymmetry. As well as the results pf simultaneous testing indicate that accounting conservatism and managerial ownership variables effect information asymmetry.
ANALISIS SISTEM INFORMASI AKUNTANSI PADA SIKLUS MANAJEMEN SUMBER DAYA MANUSIA DI ABIPRAYA-TGP-SUPRAHARMONIA KSO Khoirunnisa, Aatika
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi Rahmaniyah
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v8i1.390

Abstract

The purpose of this study is to ascertain and assess if the Abipraya-TGP-Supraharmonia KSO Penajam Paser Utara Regency's human resource accounting information system has adhered to the fundamentals of efficient internal control. This paper also looks at the payroll system in Abipraya-TGP-Supraharmonia KSO Penajam Paser Utara Regency, pointing up any implementation flaws and providing fixes. Descriptive research analysis is used in this study, and literature reviews, interviews, and observation are used as data gathering techniques. The study's findings show that because contract workers' workloads differ from those of applicable wages, there is an improper payroll system in place. Every month, the HR department of the company ought to issue a Director's Decree outlining the contract employees' payroll status. Recruitment, acceptance, placement, education and training, career development, remuneration, termination of employment, retirement, and salary are among the tasks carried out by the HR information system.
ANALISIS POTENSI DAN PENETAPAN TARGET PAJAK BUMI DAN BANGUNAN SEKTOR PERDESAAN DAN PERKOTAAN Novitasari, Novitasari; Fery, Irlan
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi Rahmaniyah Vol. 8 No. 2, Juni 2025
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v8i2.428

Abstract

This research is intended to determine the potential and the determination of PBBP2 on local taxes. This study uses primary data obtained from interviews with the Head of the Sub-Sector for Registration, Data Collection, Assessment and Determination of PBB and BPHTB while the secondary data is the main data for PBB regulations and the realization of the main PBB provisions and Report Targets and realization of PBBP2 BPPRD revenues for Musi Banyuasin Regency from 2018 to 2022. The data analysis technique used is quantitative descriptive analysis. The technique is to calculate the ratio of the achievement of PBBP2 revenue targets and the main PBB provisions, the target ratio and the realization of PBBP2 revenues and present the data graphically. The results of this study indicate that the performance of BPPRD Musi Banyuasin Regency in collecting local taxes, especially PBBP2 is not optimal because the PBBP2 revenue target setting is not based on SPOP and is not in accordance with tax potential so that the PBBP2 target is not accurate. This had the impact of lowering the acceptance of the principal PBB provisions from PBBP2 of 74.91%, so that the realization of the PBBP2 target revenue with an average realization of 105.45%.
ANALISIS ANGGARAN PENDAPATAN DAN BELANJA DESA BERDASARKAN RASIO EFEKTIVITAS DAN RASIO PERTUMBUHAN PADA KANTOR DESA RANTAU PANJANG KECAMATAN LAWANG WETAN KABUPATEN MUSI BANYUASIN Romanda, Candra; Septariani, Jumania
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi Rahmaniyah Vol. 8 No. 2, Juni 2025
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v8i2.433

Abstract

This research aimed to measure the financial performance of Rantau Panjang Village in Lawang Wetan District, Musi Banyuasin Regency. It used effectiveness ratios and growth ratios for income and expenditure as its measurement methods. The study used both qualitative and quantitative approaches. It was carried out at the Rantau Panjang Village Office in Lawang Wetan District, using primary and secondary data sources collected through interviews and documentation. The data analysis technique involved calculating the effectiveness ratios and the growth ratios for income and expenditure. The findings indicated that the financial performance of the Rantau Panjang Village office from 2022 to 2024 showed a growth ratio for income averaging 36.45%, which was considered an increase. The expenditure growth ratio averages 33.96%, also indicating an increase. Meanwhile, the effectiveness ratio for income averages 100,00%, categorised as effective, while the effectiveness ratio for expenditure averages 96,88%, which was deemed effective.
PENGARUH PENGGUNAAN E-TAX DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK RESTORAN DI KOTA PALEMBANG ( Studi Kasus Pada Badan Pengelola Pajak Daerah Kota Palembang ) Putri, Jauliyan Ayunda; Kurniawan, M Orba; Welly, Welly; Milzan, Milzan; Sabrina, Nina
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi Rahmaniyah Vol. 8 No. 2, Juni 2025
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v8i2.429

Abstract

This research aims to determine the partial effect of using E-Tax and Taxpayer Awareness on Taxpayer Compliance in Palembang City Restaurants. The type of research used is associative. The population of this study was 432 respondents, the sample selected was 100 restaurants with a sampling technique using cluster random sampling. The data used in the research is primary data. The t test results show that the variable E-Tax Use has an effect on restaurant taxpayer compliance, while the Taxpayer Awareness variable has no effect on restaurant taxpayer compliance. The results of the coefficient of determination with an error rate of 10% show that the variables of e-tax use and taxpayer awareness and restaurant Taxpayer Compliance are 44.5%

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