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Institut Rahmaniyah Sekayu Jl. Merdeka No. 531 Kelurahan Serasan Jaya Kecamatan Sekayu Kabupaten Musi Banyuasin Provinsi Sumatera Selatan
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Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Published by STIE Rahmaniyah Sekayu
ISSN : -     EISSN : 26206110     DOI : https://doi.org/10.51877/jiar.v9i2
Core Subject :
Jurnal Ilmiah Akuntansi Rahmaniyah focuses on the study related to accounting that are relevant for the development of the theory and practice of accounting. This journal publishes theoretical, conceptual, and empirical (research) papers within the broad areas of accounting. Jurnal Ilmiah Akuntansi Rahmaniyah accepts paper with various research approaches, namely quantitative, qualitative, mixed-method, and critical. Jurnal Ilmiah Akuntansi Rahmaniyah focuses related on various themes, topics, and aspects of accounting , including (but not limited) to the following topics: Financial Accounting Auditing Taxation Accounting Information System Public Sector Accounting Enviromental and Social Accounting Corporate Governance Ethical Issues in Accounting Accounting Information Systems Sustainability Accounting Management and Cost Accounting
Arjuna Subject : -
Articles 100 Documents
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PENGARUH FAKTOR PSIKOLOGIS, KONSEP TRI KAYA PARISUDHA DAN PEMAHAMAN AKUNTANSI TERHADAP PENGELOLAAN KEUANGAN MAHASISWA (STUDI KASUS PADA MAHASISWA PRODI AKUNTANSI UNIVERSITAS MALAHAYATI) Apip Alansori; Candra Hakiki; Ade Kurniawati
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.
PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP PRUDENCE PADA PERUSAHAAN PROPERTI & REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 - 2021 Ariesta Dwi Yulia Heryadi; Yumniati Agustina
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 6 No 2 (2023): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v6i2.286

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh financial distress, ukuran perusahaan dan leverage terhadap prudence pada perusahaan properti & real estate yang terdaftar di bursa efek indonesia tahun 2017-2021. Data dalam penelitian ini merupakan data sekunder dan analisis data dalam penelitian ini menggunakan metode analisis data statistik deskriptif, uji asumsi klasik, uji F, uji t, analisis regresi berganda dengan menggunakan program IBM SPSS 26.0. Hasil penelitian menunjukkan bahwa variabel financial distress, ukuran perusahaan dan leverage berpengaruh secara simultan terhadap prudence. Secara parsial financial distress berpengaruh ke arah positif terhadap prudence. Sedangkan variabel ukuran perusahaan dan leverage tidak berpengaruh terhadap prudence
KINERJA KEUANGAN PADA PERUSAHAAN RETAIL YANG TERDAFTAR DI BURSA EFEK INDONESIA Dwi Yanti; Yeni` Alfiana; Aries Veronica; Khatarina Khatarina
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 4 No 2 (2021): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v4i2.194

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh good corporate governance terhadap kinerja keuangan pada perusahaan retail yang terdaftar di Bursa Efek Indonesia yang digunakan dalam menilai kinerja keuangan pada perusahaan retail yang terdaftar di Bursa Efek Indonesia periode 2017 – 2019. Sampel dipilih berdasarkan teknik purposive sampling sebanyak 22 perusahaan. Hipotesis penelitian diuji dengan menggunakan analisis regresi linear berganda. Berdasarkan hasil pengujian, ditemukan bahwa pengaruh yang positif dan signifikan yang terdiri dari variabel kepemilikan manajerial, dewan komisaris independen, komite audit, dewan direksi, kualitas audit, kepemilikan konsentris, kepemilikan institusional dan ukuran perusahaan secara bersama-sama berpengaruh positif dan signifikan terhadap Return on Asset di Bursa Efek Indonesia. Secara parsial hanya kepemilikan komisaris yang berpengaruh signifikan sedangkan variable lainnya tidak ada pengaruh.
EFEKTIVITAS PENAGIHAN TUNGGAKAN PAJAK PENGHASILAN DENGAN SURAT PAKSA SERTA KONTRIBUSINYA TERHADAP PENINGKATAN PENERIMAAN PAJAK PADA KPP PRATAMA SEKAYU Farida Aryani
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 1 No 2 (2018): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v1i2.35

Abstract

A claim of tax arrears with compelling notice is a claim conducted by a state tax bailiff. This research has the purpose to know the effectiveness of tax arrears claim with compelling notice and the contribution of tax arrears claim with the compelling notice to the income tax acceptance of KPP Pratama Sekayu. This is a quantitative descriptive using effectiveness ratio calculating and contribution. This research uses secondary data in the form of the reports of tax arrears claim, income tax acceptance and the amount of tax payer from 2013 to 2017. The result of this research shows that tax arrears claim with compelling notice from 2013 to 2017 is not effective due to the fact that the ratio is less than 80%. That is only around 62,37% to 79,59%. Hence forth the contribution of tax arrears claim with compelling notice to the realization of tax acceptance at KPP Pratama Sekayu is considered very low due the fact that it’s contribution is less than 105, it is only around 0,38% - ).89%. The low contribution shows that the target of tax arrears with compelling notice is very low.
PENGARUH PENATAUSAHAAN BARANG MILIK DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH DAERAH KABUPATEN MUSI BANYUASIN (Studi Kasus Pada Sekretariat DPRD Kabupaten Musi Banyuasin) Ahmad Irfansyah; Jumania Septariani
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 6 No 1 (2022): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v6i1.260

Abstract

This study aims to determine the effect of Regional Property Administration on the Quality of Financial Reports of the Secretariat of DPRD Musi Banyuasin Regency. Data collection techniques used in this study were questionnaires. The population of this research was the secretariat employees of DPRD Musi Banyuasin Regency, the sample used were 30 respondents using purposive sampling method. This research was a quantitative research with simple linear regression analysis. The administration of regional property on the quality of financial reports was tested using hypothesis testing, namely the correlation test, the coefficient of determination and the partial test using SPSS software. Before testing the hypothesis, the data was first tested using the data quality test. The results showed that the coefficient of determination obtained was 90.2%, the variation in the Quality of Regional Apparatus Financial Reports variables could be explained by the Regional Property Administration variable, while the remaining 9.8% was explained by other variables not analyzed in this study. The test results partially show that the Administration of Regional Property has a significant effect on the Quality of Regional Financial Reports.
ANALISIS STUDI KELAYAKAN USAHA RUMAH BURUNG WALET DI KECAMATAN LALAN KABUPATEN MUSI BANYUASIN Irsan Irsan
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 3 No 2 (2020): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v3i2.152

Abstract

Penelitian ini adalah untuk mengetahui bagaimana kelayakan usaha rumah burung walet (RBW) jika ditinjau dari aspek finansial. Lokasi penelitian di kecamatan Lalan kabupaten Musi Banyuasin Sumatera Selatan, dengan letak geografis berupa sawah dan perairan yang sesuai dengan habitat kehidupan burung walet. Penelitian ini menggunakan analisis deskriptif dari aspek finansial dengan 6 jenis kriteria investasi yaitu Payback Period (PP), Break Event Point (BEP), Net Present Value (NPV), Profitability Index (PI), Net Benefit/Cost Ratio (Net B/C), dan Internal Rate of Return (IRR). Dalam penelitian ini mengggunakan discount factor (df) 12%, hasilnya menunjukkan NPV sebesar Rp 231.901.674,- BEP sebesar 30,17 kg atau sebesar Rp 407.345.952,- Net B/C sebesar 4.75, PI sebesar 2,2 dan IRR sebesar 26%. Payback Period menunjukan bahwa jangka waktu pengembalian investasi selama 4 tahun 11 bulan. Berdasarkan analisis tersebut usaha RBW ini menguntungkan dan layak untuk diusahakan secara finansial.
ANALISIS SISTEM INFORMASI AKUNTANSI PADA SIKLUS MANAJEMEN SUMBER DAYA MANUSIA DI ABIPRAYA-TGP-SUPRAHARMONIA KSO Aatika Khoirunnisa
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.
DAMPAK PENETAPAN TARGET PENERIMAAN PAJAKBUMI DAN BANGUNAN SEKTOR PERDESAAN DAN PERKOTAAN (PBBP2) TERHADAP PENERIMAAN PAJAK DAERAH KABUPATEN MUSI BANYUASIN Farida Aryani
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 3 No 1 (2019): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v3i1.90

Abstract

This research is intended to know the impact of PBBP2 acceptance to the regional tax. This research uses primary data from the results of interview with the collecting division of PBBP2, meanwhile the secondary data are report target and the realization of PBBP2 acceptance and regional tax of BPPRD of Muba 2014 to 2018. Technique of data analysis used is quantitative descriptive analysis technique by calculating target ratio and realization of PBBP2 acceptance, regional tax and graphic data presentation. The result of this research shows that the performance of BPPRD Muba in collecting regional taxes, especially PBBP2 is not optimum since the decision of PBBP2 acceptance target is not based on SPOP and is not appropriate with the tax potentiality, so PBBP2 target is not accurate. This gives the impact of low acceptance of regional tax from PBBP2 22.44%, so the regional tax acceptance from PBBP2 is relatively small, the average is only 15.07%. Thus, the realization of PBBP2 is very low during 2014 to 2018 only 64%. This is caused by the system and procedures of tax objects data collection are not accurate, the payment system is not online and just through the regional bank, lack of socialization and low awareness of tax obedience.
PENGARUH PENDAPATAN, INVESTASI, DAN PRILAKU KEUANGAN TERHADAP TINGKAT LITERASI KEUANGAN UKM KOTA PALEMBANG Dimas Pratama Putra
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi Rahmaniyah Vol. 7 No. 2, Juni 2024
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v7i2.341

Abstract

Financial literacy is something important that has a big impact on individuals, families and the economy as a whole. Additionally, a good understanding of finance helps individuals and households, as well as companies, including SMEs, make better financial decisions. factors that influence financial literacy, namely: education level, income level, financial behavior and investment, therefore further research is needed to determine the results achieved. The aim of this research is to study how income, investment and financial behavior influence the financial literacy of small and medium SMEs in Palembang City. Research Objects in Palembang City UKM. Quantitative descriptive method using primary data sources. Determining the sample uses the Slovin formula by distributing questionnaires using random sampling. The results of the analysis show that the financial literacy of SMEs in Palembang City is influenced simultaneously and partially. Based on these results, there are findings that the higher the level of financial literacy a person tends to be, the wiser they will be in managing their income, investments and financial behavior.
DAMPAK COVID-19 TERHADAP HARGA SAHAM, VOLUME TRANSAKSI SAHAM, CAPITAL ADEQUACY RATIO, NET INTEREST MARGIN, DAN LOAN TO DEPOSIT RATIO PERUSAHAAN PERBANKAN YANG LISTED DI BURSA EFEK INDONESIA Kristianingsih Kristianingsih; Yumniati Agustina
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 5 No 2 (2022): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v5i2.225

Abstract

Masuknya kasus wabah Covid-19 ke Indonesia, diumumkan pada 2 Maret 2020. Covid-19 berdampak pada berbagai aspek, salah satunya aspek ekonomi pada sektor perbankan. Dengan adanya Covid-19, sektor perbankan dapat menghadapi risiko seperti risiko saham, risiko permodalan, risiko likuiditas, dan penurunan profitabilitas. Risiko tersebut mengacu pada kinerja keuangan bank. Penelitian ini bertujuan untuk menganalisis perbedaan yang signifikan antara harga saham, volume transaksi saham, CAR, NIM dan LDR pada perusahaan perbankan yang terdaftar di BEI sebelum dan selama pandemi Covid-19. Data penelitian ini diambil pada tanggal 30 Desember 2019 sebelum pengumuman pandemi Covid-19 dan 30 Desember 2020 setelah pengumuman kasus pertama Covid-19 di Indonesia. Metode penelitian yang digunakan adalah kuantitatif komparatif dengan jumlah sampel 29 perusahaan yang diambil dengan konsep purposive sampling. Teknik analisis data menggunakan uji t sampel berpasangan dan uji wilcoxon. Hasil penelitian ini menunjukkan bahwa: (1) Tidak terdapat perbedaan harga saham yang signifikan sebelum dan selama masa pandemic; (2) Terdapat perbedaan volume transaksi saham yang signifikan sebelum dan selama masa pandemi; (3) Tidak ada perbedaan CAR yang signifikan sebelum dan selama pandemi; (4) Terdapat perbedaan NIM yang signifikan sebelum dan selama pandemi; dan (5) Ada perbedaan LDR yang signifikan sebelum dan selama pandemi.

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