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INDONESIA
Jurnal Riset Akuntansi Terpadu
Published by Universitas Sultan Ageng Tirtayasa
ISSN : 1979682x     EISSN : 25287443     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi Terpadu (JRAT) is a scientific journal published by the Accounting Department, Faculty of Economics and Business, Universitas Sultan Ageng Tirtayasa. Jurnal Riset Akuntansi Terpadu (JRAT) is published twice a year, (April and October). First issue is Volume 1 Number 1, April 2008. This journal publishes the results of scientific work and or scientific thought in the field of accounting.
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Articles 7 Documents
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Search results for , issue "Vol 17, No 1 (2024)" : 7 Documents clear
Tax Avoidance Assessment In Relation To The Institutional Ownership, Size Of The Company, And Profitability Rizqi, Reza Muhammad; Pratiwi, Aliah
Jurnal Riset Akuntansi Terpadu Vol 17, No 1 (2024)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v17i1.24564

Abstract

Utilizing legal loopholes in a country's tax code, tax avoidance is a strategy that aims to lower the amount of taxes that a nation imposes. Tax avoidance is a technique that is carried out by taxpayers, including individuals and corporations, with the intention of lowering the amount of tax that is required to be paid without breaching any current or applicable tax legislation. The objective of this study is to investigate the relationship between tax avoidance and factors such as profitability, company size, and institutional ownership. Manufacturing companies that are part of the consumer products industrial sector and are listed on the Indonesia Stock Exchange throughout the period of 2019–2023 are the focus of this research. Researchers carried out a variety of statistical analyses, including descriptive statistical tests, tests of coefficient similarity (pooling), tests of classical assumptions, multiple linear analysis, and hypothesis testing. In light of the findings, it was determined that factors such as profitability, company size, and institutional ownership all have a role in tax avoidance.
Are Risk Management And Internal Control Associated With Public Sector Organizational Performance? Khakim, Lutfi Abdul; Firmansyah, Amrie
Jurnal Riset Akuntansi Terpadu Vol 17, No 1 (2024)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v17i1.24472

Abstract

In carrying out its activities, organizations must pay attention to risks that can hinder achieving goals. In addition, control activities are also implemented to ensure that all components of the organization move together to achieve goals. Therefore, this research is conducted to ascertain the influence of risk management and internal control on organizational performance. The research was conducted at the Inspectorate General of the Ministry of Finance with a quantitative approach using a questionnaire. The number of final questionnaires that can be used in this research is 38. This research concludes that risk management and internal control positively affect organizational performance. This research is expected to be used by the Inspectorate General of the Ministry of Finance to develop policies related to risk management and internal control in particular and for the government in a broader context.
Material Flow Cost Accounting to Enhance Sustainable Development: A Green Accounting Perspective Maulana, Yusup; Purnama, Dendi; Rahmawati, Teti
Jurnal Riset Akuntansi Terpadu Vol 17, No 1 (2024)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v17i1.25011

Abstract

This study examined the impact of material flow cost accounting, corporate social responsibility, and green accounting on sustainable development. The contribution of this research includes (1) adding literature and insight into the impact of the application of material flow cost accounting, corporate social responsibility, and green accounting perspective on sustainability development, (2) contributing ideas for the government to establish policies or regulations to formulate sustainable development plans in the company in the form of mandates by applicable laws and regulations and related laws,   (3) Provide input for companies in determining policies related to the implementation of green accounting, material flow cost accounting in supporting sustainable development. The research method uses descriptive and verification methods. The population in this study is coal companies listed on the Indonesia Stock Exchange for the 2016-2020 period, with a total of 26 companies. The final sample obtained as many as 100 observations from 2016-2020. The results found that material flow cost accounting, corporate social responsibility, and green accounting significantly positively affect sustainable development. The implications of this research can create far-reaching positive impacts, helping companies make decisions to prepare for sustainable development.
Antecedent Factors Affecting the Quality of Village Funding Reports Information Budiarto, Dekeng Setyo; Oviana, Krismonita; Suparjito, Suparjito
Jurnal Riset Akuntansi Terpadu Vol 17, No 1 (2024)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v17i1.21921

Abstract

Researchers are interested in studying the accountability of village money management because there is still fraud involving village officials. The antecedent elements that affect fraud prevention in the financial management of village funds are examined in this study. The impact of fraud prevention on the accuracy of the information in village fund financial reports is also examined in this study. 22 villages in Bantul Regency received questionnaires as part of the research project. 51 respondents, who were members of the village machinery responsible for creating financial reports for the village fund, responded to the questionnaires after they were distributed. Convenience sampling was used in the sampling process. In this work, smart PLS was used to examine structural techniques for data analysis. Increasing competence, control, and morality have an impact on preventing fraud in the financial administration of village funds, and preventing fraud has an impact on the quality of information on village fund reports, according to the research's findings. The findings of this study have significance for village governments to raise the standard of their human resources and oversight to enhance village finance management
Exploration of Influential Factors in Infrastructure Profit Dynamics Mubarok, Faizul; Benbadri, Asir Filard; Erlin, Erlin; Henanda, Fauzan Falah
Jurnal Riset Akuntansi Terpadu Vol 17, No 1 (2024)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v17i1.24223

Abstract

Profitability ratios help evaluate a company's profitability and the efficacy of its management. Financial managers who grasp the factors that impact profitability can enhance their company's profitsThis research investigates the impact of capital structure, liquidity, sales growth, company size, working capital turnover, and profitability on six infrastructure companies listed on the Indonesia Stock Exchange between 2017 and 2022. The companies were chosen using purposive sampling techniques, and the profitability was analyzed using panel data regression analysis with a fixed effect model. The study results demonstrate that all variables have a significant impact on the profitability of infrastructure companies. Financial managers can make better financial decisions and optimize performance by understanding these factors. This research yields valuable insights into the factors influencing profitability within Indonesia's infrastructure industry, thereby offering significant benefits to stakeholders.
How can Indonesia become a truly prosperous country? An exploration from an accounting perspective. Teguh, Iman
Jurnal Riset Akuntansi Terpadu Vol 17, No 1 (2024)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v17i1.24199

Abstract

The purpose of this study is to provide enlightenment for Indonesia to become a truly prosperous country based on an accounting perspective. This research used an exploratory approach to achieve the research objective. The research sample of this study includes most liveable cities in the world and most liveable cities in Indonesia. The research uses nineteen indicators from six dimensions of the financial condition of local government to explore. The results indicate that Indonesia can become a truly prosperous country if local governments in Indonesia can increase the productivity of cash and cash equivalents that are still idle to improve the quality of public services. Regional governments in Indonesia can use long-term debt mechanisms, maintain financial management patterns in operational activities every fiscal year, continuously explore potential regional income sources, maintain financial flexibility management patterns, and increase per capita spending allocations. The result of this research provides practical implications for local governments in Indonesia in realizing the goal of statehood to become a truly prosperous Indonesia. The originality of this research is to explore the financial condition of local governments to make Indonesia a truly prosperous country.
The Effect of Independent Commissioners, Audit Committee, Internal Audit, Audit Quality, Company Size on Financial Performance in Banking Companies Navillia, Olga Cendy; Rahayu, Ruci Arizanda
Jurnal Riset Akuntansi Terpadu Vol 17, No 1 (2024)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v17i1.25387

Abstract

This study aims to determine the financial performance of companies in the financial sector. Financial performance is projected by Return Of Assets (ROA) as a measure of financial performance based on company operations. This study is determined by the variables of the independent board of commissioners, audit committee, internal audit, audit quality, and company size, with the object of research of banking companies listed on the Indonesia Stock Exchange for the period 2020-2022. Sampling was carried out using a purposive sampling method involving 96 sample companies. Multiple regression analysis was used as the analysis method in this study. The results showed that the independent board of commissioners, internal audit, and company size have a significant correlation with the financial performance of banking companies. Meanwhile, the audit committee and audit quality have no correlation with the financial performance of banking companies.

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