Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
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
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100 Documents
<![CDATA[PENGARUH KREDIT MACET TERHADAP PROFITABILITAS PT BANK RAKYAT INDONESIA, TBK PERIODE 2016-2019 ]]>
<![CDATA[Kemas Welly Angga Permana]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Rahmaniyah Vol 3 No 2 (2020): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR) ]]>
Publisher : <![CDATA[Institut Rahmaniyah Sekayu ]]>
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DOI: 10.51877/jiar.v3i2.153
<![CDATA[Penelitian ini adalah untuk mengetahui pengaruh Kredit Macet terhadap Profitabilitas pada PT. Bank Rakyat Indonesia (Persero) Tbk periode 2016-2019. Rasio yang digunakan dalam perhitungan rasio profitabilitas adalah Return On Assets (ROA) dan Return On Equity (ROE). Penelitian ini termasuk jenis penelitian eksperimen, dimana suatu penelitian yang berusaha mencari pengaruh variabel tertentu terhadap variabel yang lain dalam kondisi yang terkontrol secara ketat. Sampel dalam penelitian ini adalah rasio profitabilitas dan NPL pada tahun 2016-2019. Data yang diperoleh dalam penelitian ini di ambil melalui situs resmi dari BEI (www.idx.co.id). Sedangkan teknik analisis data menggunakan telnik analisis kuantitatif dan teknik analisis regresi linear sederhana melalui program SPSS for windows versi 23. Hasil penelitian menunjukan bahwa kredit macet berpengaruh secara signifikan terhadap profitabilitas.]]>
<![CDATA[ANALISIS PENERAPAN PERHITUNGAN ASET BIOLOGIS BERDASARKAN PSAK 16 DAN PSAK 69 (Studi Kasus pada PT. Mura Bibit Lestari Musi Rawas) ]]>
<![CDATA[Masri Ermawijaya]]>;
<![CDATA[Endang Endang]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Rahmaniyah Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi Rahmaniyah ]]>
Publisher : <![CDATA[Institut Rahmaniyah Sekayu ]]>
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DOI: 10.51877/jiar.v8i1.391
<![CDATA[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.]]>
<![CDATA[PENGARUH KETERLIBATAN PEMAKAI DAN DUKUNGAN MANAJEMEN PUNCAK TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI PADA BANK RAKYAT INDONESIA (PERSERO) TBK KANTOR CABANG TELUK BETUNG ]]>
<![CDATA[Ritali Evi Mudrikah]]>;
<![CDATA[Muhammad Luthfi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Rahmaniyah Vol 3 No 1 (2019): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR) ]]>
Publisher : <![CDATA[Institut Rahmaniyah Sekayu ]]>
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DOI: 10.51877/jiar.v3i1.91
<![CDATA[Seiring dengan semakin berkembangnya Teknologi Informasi dalam kehidupan manusia, sehingga menuntut dunia perbankan untuk meningkatkan Teknologi Informasi yang digunakan. Bank Rakyat Indonesia (Persero) Tbk merupakan Badan Usaha Milik Negara (BUMN) yang meningkatkan penggunaan sistem informasinya dengan aplikasi sistem Core Banking System (CBS) Brinet (BRI Integrated Network and Information System), untuk dapat memberikan pelayanan yang baik atau kepuasan terhadap nasabahnya. Penelitian ini bertujuan untuk memberikan bukti empiris faktor-faktor yang mempengaruhi kinerja sistem informasi akuntansi. Penelitian ini menggunakan data primer yang diperoleh dari kuesioner. Populasi dalam penelitian ini adalah pemakai sistem informasi akuntansi pada Bank Rakyat Indonesia (Persero) Tbk Kantor Cabang Teluk Betung di Bandar Lampung. Jumlah sampel yang diambil sebanyak 43 orang karyawan. Analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan variabel keterlibatan pemakai dan dukungan manajemen puncak berpengaruh dan signifikan terhadap kinerja sistem informasi akuntansi.]]>
<![CDATA[STRATEGI PELAYANAN KONSULTAN PAJAK DALAM MENCAPAI KEPATUHAN KEWAJIBAN PERPAJAKAN PADA PERUSAHAAN DAGANG KOTA BANDUNG ]]>
<![CDATA[Putri Eka Mujiyanti]]>;
<![CDATA[Dwirini Dwirini]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Rahmaniyah Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi Rahmaniyah Vol. 7 No. 2, Juni 2024 ]]>
Publisher : <![CDATA[Institut Rahmaniyah Sekayu ]]>
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DOI: 10.51877/jiar.v7i2.342
<![CDATA[Taxes, which are one source of income for the state to carry out development, will continue to grow when this income increases every year. The role of tax consultants in achieving compliance with tax obligations is very important. There are many benefits for users of tax consultant services. The method used in this research is qualitative with a qualitative descriptive research type. This is intended to obtain a descriptive picture of the problems in this research. This research uses data collection techniques through observation, interviews and document searches. There were several informants involved in this research. The informant is a tax consultant and a trading company in Bandung. The results of the research show that the presence of tax consultants is very necessary for trading companies that do not understand taxation. There are also many challenges faced by a tax consultant in current tax developments. The benefits felt by trading companies when using tax consultant services can make companies more tax aware and comply with tax obligations properly according to applicable regulations. Taxpayers previously felt many obstacles, with a tax consultant they will feel very helped.]]>
<![CDATA[DAMPAK PERTUMBUHAN WAJIB PAJAK BADAN DALAM MENINGKATKAN PENERIMAAN PAJAK PENGHASILAN BADAN DI ERA COVID-19 PADA KANTOR PELAYANAN PAJAK PRATAMA SEKAYU KABUPATEN MUSI BANYUASIN ]]>
<![CDATA[Farida Aryani]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Rahmaniyah Vol 5 No 2 (2022): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR) ]]>
Publisher : <![CDATA[Institut Rahmaniyah Sekayu ]]>
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DOI: 10.51877/jiar.v5i2.226
<![CDATA[This research is a descriptive research with analysis technique using calculation illustrated using charts to analyse the growth effects of corporate tax payer in increasing income tax receipt during Covid-19. The purpose of this research is to know the growth effects of corporate tax payer in increasing corporate income tax receipt during Covid-19 at KPP Pratama Sekayu Muba Regency. The data used is the corporate tax payer data registered and pay corporate income tax also the target and corporate income tax receipt realization from 2019-2021. The result of this research shows the growth of corporate tax payer increases significantly from 2019, that is in 2020 is 9.17% and in 2021 is 74.07%, thus during 2019-2021 the amount of corporate tax payer increases 83.24%. The increasing of corporate income tax receipt in 2020 gives negative effect to the corporate income tax receipt because the amount of income tax receipt realization during 2020 decreases 34.56%. This happens because the government sets the social distance policy to decrease Covid-19, thus some corporates stop their operation and cannot pay the tax. Meanwhile in 2021 the corporate income tax receipt realization is 95.49%. This shows that the increase of the tax payer amount gives positive effect to the increase of corporate income tax receipt 52.45%. This is caused by the tax amnesty policy and tax incentive as well as social distancing policy given, so that the economy of citizen is considered normal.]]>
<![CDATA[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) ]]>
<![CDATA[Afif Alansori]]>;
<![CDATA[Alpinka Barsah]]>;
<![CDATA[Sakila El Ghilba]]>;
<![CDATA[Siti Ayu Wulandari]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Rahmaniyah Vol 9 No 1 (2025): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR) ]]>
Publisher : <![CDATA[Institut Rahmaniyah Sekayu ]]>
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DOI: 10.51877/jiar.v9i1.458
<![CDATA[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.]]>
<![CDATA[ANALISIS PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI PADA PERUM BULOG KANTOR WILAYAH SUMATERA SELATAN DAN BANGKA BELITUNG ]]>
<![CDATA[Masnoni Masnoni]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Rahmaniyah Vol 7 No 1 (2023): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR) ]]>
Publisher : <![CDATA[Institut Rahmaniyah Sekayu ]]>
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DOI: 10.51877/jiar.v7i1.332
<![CDATA[The purpose of this study is to find out how the calculation, deposit, and value added tax report at Perum BULOG South Sumatra and Bangka Belitung regional offices and their compliance with Law No. 42 of 2009 and generally applicable tax accounting principles. The writer used descriptive method. The research was conducted at Perum BULOG South Sumatra and Bangka Belitung regional offices as a taxable company. Data obtained were data of value added tax, output tax invoice, input tax invoice of 2021. The research result showed that Perum BULOG South Sumatra and Bangka Belitung regional offices had cconducted the calculation procedure, deposit, and value added tax report according to UU No. 42 of 2009. Nevertheless, there was a difference because of the rounding using government’s system. The recording was in accordance with generally accepted accounting requirements.]]>
<![CDATA[EVALUASI KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN MUSI BANYUASIN MELALUI PENDEKATAN VALUE FOR MONEY ]]>
<![CDATA[Akhmad Irfansyah]]>;
<![CDATA[Jumania Septariani]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Rahmaniyah Vol 5 No 1 (2021): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR) ]]>
Publisher : <![CDATA[Institut Rahmaniyah Sekayu ]]>
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DOI: 10.51877/jiar.v5i1.212
<![CDATA[The purpose of this study was to determine the regional financial performance of the Regional Government of Musi Banyuasin Regency in terms of the value for money approach. Types and sources of data used by the author in this study are secondary data. The results of the study stated that the Government of Musi Banyuasin Regency applied Value for Money as a concept of measuring its performance. With the concept of Value for Money, the government measures organizational performance more comprehensively, so that the government improves its performance in the future. The economic ratio of the Musi Banyuasin Regency Government showed the performance of the regional government in 2015 to 2019 with an average ratio of 87.08%, indicating that this ratio is of economic value. The performance efficiency ratio of the Musi Banyuasin Regency Government was quite good. In 2016 to 2019 was efficient, although in 2015 it showed an inefficient ratio. The effectiveness ratio in the Musi Banyuasin Regency Government for the period 2015 to 2019 with an average ratio value of 94.78%, the effectiveness ratio of <100% indicating that the performance of the Musi Banyuasin Regency government in that year was considered ineffective.]]>
<![CDATA[ANALISIS PENILAIAN TINGKAT KESEHATAN ASPEK PERMODALAN KOPERASI ]]>
<![CDATA[Deswati Supra]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Rahmaniyah Vol 2 No 1 (2018): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR) ]]>
Publisher : <![CDATA[Institut Rahmaniyah Sekayu ]]>
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DOI: 10.51877/jiar.v2i1.63
<![CDATA[Penelitian ini bertujuan untuk mengetahui penilaian tingkat kesehatan koperasi ditinjau dari aspek permodalan. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan koperasi. Penelitian ini menggunakan teknik pengumpulan data dengan wawancara dan dokumentasi. Teknik analisis data yang digunakan adalah analisis kuantitatif dengan menggunakan rasio. Penelitian ini menemukan bahwatingkat kesehatan permodalan koperasi berdasarkan rasio modal sendiri terhadap total asset dalam kategori buruk, rasio modal sendiri terhadap pinjaman diberikan yang beresiko katagori baik, dan rasio kecukupan modal sendiri pada kategori baik.]]>
<![CDATA[ANALISIS POTENSI DAN PENETAPAN TARGET PAJAK BUMI DAN BANGUNAN SEKTOR PERDESAAN DAN PERKOTAAN ]]>
<![CDATA[Novitasari Novitasari]]>;
<![CDATA[Irlan Fery]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Rahmaniyah Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi Rahmaniyah Vol. 8 No. 2, Juni 2025 ]]>
Publisher : <![CDATA[Institut Rahmaniyah Sekayu ]]>
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DOI: 10.51877/jiar.v8i2.428
<![CDATA[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%.]]>
