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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 109 Documents
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ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI ASPAL HOTMIX DENGAN MENGGUNAKAN METODE ACTIVITY BASED COSTING (ABC) (STUDI KASUS PADA PT. SINDANG BROTHERS LUBUK LINGGAU) Endang, Endang; Ermawijaya, Masri
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.v8i2.434

Abstract

Penelitian ini bertujuan untuk menentukan Harga Pokok Produksi pada pembuatan Aspal Hotmix PT. Sindang Brothers Lubuk Linggau berdasarkan metode Activity Based Costing (ABC). Metodologi dalam Penelitian ini dengan menggunakan teknik analisis data secara kuantitatif dan kuatitatif, data yang digunakan adalah data sekunder berupa data perhitungan harga pokok poduksi Aspal Hotmix dalam 100 ton atau setiap ton baik dengan metode konvensional maupun menggunakan metode ABC. Berdasarkan hasil penelitian yang dilakukan pada PT. Sindang Brothers Lubuklinggau menunjukkan bahwa metode ABC terbukti cukup efektif dan akurat dibandingkan dengan metode konvensional yang digunakan oleh PT. Sindang Brothers Lubuklinggau. Perbandingan perhitungan ini berakibat adanya selisih harga pokok produksi keduanya. Selisih ini karena adanya efiesensi 50% upah operator alat berat, upah sopir Dump Truck, dan pemakaian Bahan Bakar Minyak. Hasil perhitungan harga pokok produksi Aspal Hotmix berdasarkan metode ABC lebih kecil dibandingkan dengan hasil perhitungan perusahaan yang menerapkan metode konvensional. Dengan menggunakan metode ABC Perusahaan dapat bersaing dalam memenangkan proyek-proyek konstruksi dan meningkatkan penjualan.
ANALISIS DAMPAK IMPLEMENTASI ZAKAT DALAM PERENCANAAN PAJAK TERHADAP KEWAJIBAN FISKAL PADA PT. SUNTARJA SEKAYU Aryani, Farida
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.v8i2.430

Abstract

This descriptive study aims to analyze the impact of zakat implementation in tax planning on fiscal obligations and tax efficiency at PT. Suntarja. The research uses secondary data from the company’s 2024 financial statements. The analysis involves calculating zakat and corporate income tax (PPh Badan) payable. Without considering zakat as a deduction from taxable income (PKP), the corporate tax payable amounts to Rp.852,840,560. After applying zakat at 2.5%, the PKP is reduced by Rp.96,913,700, lowering the tax payable to Rp831,519,546. Thus, zakat implementation results in a tax efficiency of Rp.21,321,014. These findings indicate that zakat can be utilized in tax planning to reduce fiscal burdens. It is recommended that companies owned by Muslim stakeholders take advantage of zakat as a deductible expense, not only for fiscal benefits but also to demonstrate compliance with religious values and Islamic economic principles. The government is also encouraged to develop an integrated digital system between zakat payments and taxation to enable automatic and efficient tax deductions when zakat is paid through official channels.
PENGARUH FAKTOR PSIKOLOGIS, KONSEP TRI KAYA PARISUDHA DAN PEMAHAMAN AKUNTANSI TERHADAP PENGELOLAAN KEUANGAN MAHASISWA (STUDI KASUS PADA MAHASISWA PRODI AKUNTANSI UNIVERSITAS MALAHAYATI) Alansori, Apip; Hakiki, Candra; Kurniawati, Ade
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.v8i2.431

Abstract

This research aims to examine the influence of psychological factors, the Tri Kaya Parisudha concept and understanding of accounting on student financial management Student. The data collection method in this research is primary data, namely questionnaires and observations of the research object. The data analysis technique used in this research is Multiple Linear Regression Analysis. The type of research used is quantitative descriptive. The sampling method used was random sampling with a total sample of 55 who were students of the accounting study program at Mahalayati University class of 2021-2022. The independent variables used are psychological factors, the tri kaya parisudha concept and understanding of accounting. The dependent variable used is student financial management. The data used in this research is primary data. The data analysis method used is Multiple Linear Regression. The results of this research show that the Psychological Factor variable has an influence on student financial management, the Tri Kaya Parisudha concept has no influence on student financial management, while understanding accounting has no influence on the financial management of Malahayati University Accounting Study Program students.
ANALISIS KINERJA KEUANGAN ANGGARAN PENDAPATAN DAN BELANJA DESA DI KANTOR PEMERINTAH DESA BANDAR JAYA KECAMATAN SEKAYU Irfansyah, Ahmad
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.v8i2.432

Abstract

This study aims to analyze and describe financial performance at the Bandar Jaya Village Government Office, Sekayu District, Musi Banyuasin Regency in terms of Village Budget Realization (APBDes). The data used in this study was data for fiscal year 2021-2023. The data collection techniques used in this study are interviews conducted by village heads and village office staffs related to the financial management of the Bandar Jaya Village Office and documentation in the form of financial documents, in the range of year 2021-2023 Bandar Jaya Village Office Budget Realization Report. In results showed that the overall financial performance of the village in the Bandar Jaya Village Government Office, Sekayu District, Musi Banyuasin Regency could be categorized as economic, but inefficient and ineffective.
ANALISIS KINERJA KEUANGAN PADA KANTOR CAMAT BATANGHARI LEKO KABUPATEN MUSI BANYUASIN MENGGUNAKAN PENDEKATAN VALUE FOR MONEY Septariani, Jumania; Romanda, Candra
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 9 No 1 (2025): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v9i1.457

Abstract

This study seeks to evaluate the degree to which financial performance management is grounded on the Value For Money strategy utilized at the Batanghari Leko District Office, Musi Banyuasin Regency. The data included in this research comprised Budget Outcomes from 2021 to 2023. This study employed a quantitative methodology and was done in the Batanghari Leko District Office in Musi Banyuasin Regency. The data sources comprised both primary and secondary sources, utilizing interviews and documentation for data collection procedures. The Batanghari Leko District Office in Musi Banyuasin Regency has effectively managed its resources, leading to the conclusion that its financial performance management is exceptional.
PENGARUH LITERASI KEUANGAN, STATUS SOSIAL EKONOMI ORANG TUA , DAN PENDAPATAN UANG SAKU TERHADAP PENGELOLAAN KEUANGAN MAHASISWA (STUDI KASUS PADA MAHASISWA PRODI AKUNTANSI UNIVERSITAS MALAHAYATI ANGKATAN 2023) Alansori, Afif; Barsah, Alpinka; Ghilba, Sakila El; Wulandari, Siti Ayu
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 9 No 1 (2025): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v9i1.458

Abstract

This study aims to determine the influence of financial literacy, socioeconomic status, and pocket income on student financial management. The method used is a qualitative approach with semi-structured interview techniques and an open questionnaire to 50 students of the Accounting Study Program Class of 2023 at Malahayati University Bandar Lampung. The results of the study show that these three variables have an influence on student financial management behavior. Students with good financial literacy tend to be able to budget and manage expenses wisely. The socioeconomic status of the family also shapes the financial stability of students through the financial support provided. In addition, a sufficient allowance income encourages students to plan their finances better, although the amount of allowance does not necessarily guarantee effective management skills. The limitations in this study lie in the limited scope of respondents and have not considered other variables such as lifestyle or the influence of the social environment. This research contributes to enriching the understanding of factors that affect student financial management and can be an input for the campus and parents in supporting the financial literacy of the younger generation.
ANALISIS PERHITUNGAN METODE PENYUSUTAN ASET TETAP DAN DAMPAKNYA TERHADAP LABA PERUSAHAAN (STUDI KASUS PADA PT. GADING SAKTI MENARA MAS LUBUK LINGGAU) Endang, Endang; Ermawijaya, Masri
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 9 No 1 (2025): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v9i1.459

Abstract

Penelitian ini bertujuan untuk mengetahui perhitungan metode penyusutan asset tetap dan dampaknya terhadap laba PT. Gading Sakti Menara Emas Lubuk Linggau, Metodologi yang digunakan dalam penelitian ini berdasarkan data sekunder yaitu daftar asset tetap dan laba tahun 2022-2024, Teknik pengumpalan data dengan cara dokumentasi, wawancara dan studi pustaka dengan menggunakan metode kuantitatif. Dari hasil perhitungan menunjukkan bahwa metode penyusutan garis lurus akan menghasilkan beban penyusutan lebih besar dibandingkan dengan menggunakan metode jam kerja mesin dan jumlah unit produksi. Metode penyusutan garis lurus lebih sederhana dan stabil dalam menghasilkan beban penyusutan dari tahun 2022-2024 yaitu sebesar Rp. 5.334.648.000, Sedangkan Jumlah beban penyusutan menurut metode Jam kerja Mesin untuk Tahun 2022 sebesar Rp. 5.171.721.073, tahun 2023 sebesar Rp. 4.975.037.859, dan tahun 2024 sejumlah Rp. 4.952.303.484 serta berdasarkan Metode Jumlah Unit Produksi beban penyusutannya tahun 2022 sebesar 5.188.613.586, Tahun 2023 sebesar Rp. 5.075.760.457 dan untuk Tahun 2024 sebesar Rp. 5.028.844.584. Penerapan metode penyusutan akan berdampak pada besar atau kecilnya laba yang diperoleh Perusahaan. Seharusnya dalam penerapan metode penyusutan aset tetap, perusahaan harus mempertimbangkam kriteria dan klasifikasi asset tetap.
ANALISIS LAPORAN REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH UNTUK MENGUKUR KINERJA KEUANGAN PADA PEMERINTAH KABUPATEN MUSI BANYUASIN Irfansyah, Ahmad
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 9 No 1 (2025): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v9i1.460

Abstract

This research is a process of assessing the level of progress in the implementation of regional finance, specifically measuring the financial performance of the Regional Revenue and Expenditure Budget at the Musi Banyuasin Regency Government office. The ratios used in measuring financial performance are the effectiveness ratio and efficiency ratio based on the effectiveness ratio from 2021-2023 with an average of 97.52% with effective criteria. This indicates that the realization of Regional Original Revenue does not exceed the Regional Original Revenue budget and is almost close to 100%. However, the difference between the budget and the realization of this revenue can cause an imbalance in regional financial management. Meanwhile, based on the efficiency ratio, it is in the less efficient category because it is in the range of 90-100%, meaning the amount of realized expenditure is not higher than the budget. This indicates that there are challenges in budget control that are not fully planned or implemented.
PENGARUH PENDAPATAN USAHA, BIAYA OPERASIONAL DAN BIAYA PRODUKSI TERHADAP LABA BERSIH PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2019-2023 TRIWULAN 1-4 Kusnadi, Kusnadi; Luthfi, Muhammad; Hildayani, Maida
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 9 No 1 (2025): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v9i1.456

Abstract

The food and beverage sub-sector plays a crucial role in advancing Indonesia’s processing industry and contributes significantly to the national economy. This study analyzes the influence of business income, operational expenses, and production costs on the profitability of food and beverage companies listed on the IDX from 2019 to 2023. Based on 80 samples and SPSS 26 analysis, the findings reveal that all three variables positively and significantly affect profits, both individually and simultaneously.

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