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Jurnal Riset Terapan Akuntansi
Published by Politeknik Negeri Sriwijaya
ISSN : 2579969X     EISSN : 26227940     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Terapan Akuntansi (JRTA) merupakan jurnal yang berisi tentang hasil riset dan penelitian dalam bidang akuntansi. Terbit pertama kali pada bulan Januari 2017 dan terbit dua kali setahun yaitu untuk periode Januari – Juni dan periode Juli – Desember, dengan ISSN: 2579-969X.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 9 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2017): JURNAL RISET TERAPAN AKUNTANSI" : 9 Documents clear
KESIAPAN IMPLEMENTASI PSAP NOMOR 13 PADA RUMAH SAKIT BLUD PROVINSI SUMATERA SELATAN Siska Aprianti Kiagus Zainal Arifin Elvi Maryana
JURNAL RISET TERAPAN AKUNTANSI Vol. 1 No. 2 (2017): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.3840840

Abstract

The purpose of this research is to know the Influence of Organizational Commitment, Human Resources Readiness, Infrastructure Facilities and Information Systems on Implementation Readiness of PSAP No. 13 About Representation of Public Service Agency’s Financial Report in South Sumatera Province BLUD Hospital’s. The type of  this  research  is  quantitative  research  using  primary data. Data  collection  was  done by  distributingquestionnaires of 39 copies to staff/employees in the finance department. From the 39 questionnaires distributed,37  exemplars  were  obtained  which  could  be  included  in  the  data  processing.  The  results  showed  that Organizational Commitment, Human Resources Readiness, Infrastructure Facilities and Information System have a positive and significant effect on Readiness Implementation of  PSAP No. 13. Partially, Commitment, HumanResources and Information System have positive and significant effect on Readiness Implementation of  PSAP No.13. However, Infrastructure Facilities does not have influence on Readiness Implementation of PSAP No. 13. The results of this research also shows that the independent variables are able to explain to the readiness of Implementation of PSAP No.13 equal to 83,6%, the rest influenced by other factor not examined in this research.
FENOMENA FLYPAPER EFFECT PADA DANA PERIMBANGAN DAN PENDAPATAN ASLI DAERAH PEMERINTAH KABUPATEN/KOTA DI SUMATERA SELATAN Bainil Yulina Kartika Rachma Sari Rita Martini
JURNAL RISET TERAPAN AKUNTANSI Vol. 1 No. 2 (2017): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.3840822

Abstract

The purpose of this study was to determine whether the DBH, DAU, DAK and PAD significantly influence the local government expenditures both partially and simultaneously and also to know whether there has been a flypaper effect on the districts / cities in South Sumatera in 2012 to 2016. The object of this research focuses on 15 districts /cities in South Sumatera province. The analytical method used in this study is multiple regression with the data panel. The results of this study stated that partially DBH, DAU, DAK and PAD have positive and significant influence to regional expenditure in South Sumatera in the year 2007-2012. Simultaneously DBH, DAU, DAK and PAD also significantly affect regional expenditure because the value F statistic is greater than the value of F tableα = 5% in the amount of 442,2431 >3,48. In the study also obtained results that occur flypaper where the largest revenue source of DAU which affect the amount of spending in the next year.
PENGARUH PENERIMAAN PAJAK KENDARAAN DAN BEA BALIKNAMA TERHADAPPENDAPATAN ASLI DAERAH PROVINSI SUMATERA SELATAN Periansya Diah Elvina Desi Indriasari
JURNAL RISET TERAPAN AKUNTANSI Vol. 1 No. 2 (2017): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.3840838

Abstract

This study aims to analysis  the effect of Vehicle Tax (PKB) and VehicleTransfer Tax (BBNKB) to Regional OwnSource Revenue (PAD) in South Sumatera Province. The data used are time series data for the period of 2013-2016 which is presented monthly from January to December, using documentation method done at Regional Revenue Board (Bapenda) of South Sumatera Province. Sample in this research using samples saturated. The results of this study indicate that partially PKB variable positively and significantly influence to PAD in South Sumatera Province year 2013-2016, while variable of BBNKB have no significant influence to PAD in South Sumatera Province year 2013-2016, and simultaneously PKB and BBNKB positively and significantly influence to PAD in South Sumatera Province in 2013-2016.
THE IMPACT OF MANAGERIAL OWNERSHIP, SIZE, AND GROWTH RATE ON CAPITAL STRUCTURE Agus Munandar
JURNAL RISET TERAPAN AKUNTANSI Vol. 1 No. 2 (2017): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.3840820

Abstract

This paper examines the influence of managerial ownership, size, and growth rate on capital structure of companies which were belonged to Consumer Goods Industry and Miscellaneous Industry listed inIndonesia Stock Exchange (IDX) on the year period 2009 -2014. Panel data regression analysis is used to investigate the influence of independent variables on firm’s capital structure. The empirical results demonstrate the capital structure (proxied by the total debt ratio) of the companies is positively determined by their size (proxied by the total revenue). The results of the analysis also showed that capital structure is also negatively determined by managerial ownership (measured by comparing themanagerial share ownership with total of circulated shares). The finding also show that leveragenegatively determined by their growth rate (proxied by the asset growth rate). These findings are consistent with the previous literature.
DETERMINAN BELANJA MODAL PEMERINTAH KABUPATEN DAN KOTA DI SUMATERA SELATAN Maria Maria
JURNAL RISET TERAPAN AKUNTANSI Vol. 1 No. 2 (2017): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.3840836

Abstract

The purpose of this research was to test the effect of Local Goverment Revenue (LGR), Balancing Funds (BF), and Financing  Surplus  Budget  (FSB)simultaneously  or  partially  to  Capital  Expenditure  (CE).The  object  of  this research are the 15 districts and cities in South Sumatera which have published their reportson the period of 2012- 2015.The data collection  in  this research  used  documentation  technique.Data  analysiswas descriptive with statistic multiple regression,software SPSS 22.The result of research showed:LGR, BF, and FSBhad positive and significant effect towardCE with contribution of 86,4%. Partially, LGR and FSB hadn’t effect toward CE, BFhad positive and significant effect towardCE 18,83%.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA (SDM) DAN SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD) terhadap KUALITAS LAPORAN KEUANGAN (KLK) Lambok Vera Riama Pangaribuan Firmansyah Muhammad Danial
JURNAL RISET TERAPAN AKUNTANSI Vol. 1 No. 2 (2017): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.3840834

Abstract

This study aimed to  examine the effect of the application of The Influence of Human ResourcesCompetition and Region Financial Accounting System towards the Quality of Financial Statement in Palembang  City.  The  population  in  this  study  is  the  Regional  Working  Units  (on  education) District.Fifty Cities. The sample of this study are 87 respondents that obtained from the head of the sub- section of finance, treasurer, and staf, but only 60 questionnaires can be processed. The data was collected by distributing questionnaires to the respondents directly concerned. Analysis technic of the data used is multiple linearregression with SPSS 20. The results showed: that the competency of HR positive significant effect on the quality of the financial reporting area. While the application of positive SAKD no significant effect on the quality of the financial reporting area.
PERANAN AUDIT INTERNAL TERHADAP PENERAPAN GOOD GOVERNMENT GOVERNANCE DI PROVINSI SUMATERA SELATAN Susi Ardiani Sri Hartaty Ardiyan Natoen Apriliriansyah Hadi
JURNAL RISET TERAPAN AKUNTANSI Vol. 1 No. 2 (2017): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.3840844

Abstract

This study aims to determine the role of internal audit on the implementation of good governance inSouth Sumatra Province. This data is obtained from questionnaires distributed to internal audit in Inspectorate of South Sumatera Province. The findings of this study indicate that the influence of each variable role of internal audit research simultaneously shows that independent variables namely Indenpendensi and Competence significantly positive effect on the application of Good Government Governance. Meanwhile, Internal Audit Program variables, Implementation of Audit Pogram and Internal Audit Report has no significant positive effect on the implementation of Good Government Governance. The results of the research show that the independent variable has a significant positive effect on the implementation of Good Government Governance. The result of the research shows that the Competence variable has a significant positive effect on the application of Good Government Governance. The result of the research shows that the variable of Internal Audit Program has a significant positive effect on the implementation of Good Government Governance. The result of the research shows that the variable of Implementation of Audit Program is not realiable so it is not included in linear regression test. So it can be said that the variable Implementation of Audit Program has no significant positive effect on the implementation of Good Government Governance. Internal Audit Report partially has a significant positive effect on the dependent variable of Good Governance implementation.
PENGGUNAAN PERSPEKTIF POSITIVE ACCOUNTING THEORYTERHADAP KONSERVATISMA AKUNTANSIDI INDONESIA Yevi Dwitayanti Toni Wijaya
JURNAL RISET TERAPAN AKUNTANSI Vol. 1 No. 2 (2017): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.3840848

Abstract

This study aims to analyze the effect of using Positive Accounting Theory Perspective of AccountingConservatism in Indonesia in manufacturing company from 2008 to 2012. Independent variables of this study are Manajerial Ownership, Public Ownership, Leverage, Profitability, and Firm Size. While the dependent variable of this study is Accounting Conservatism. The data which used in this study were obtained from Indonesian Capital Market Directory (ICMD) for 2008 - 2012 period and historical data published by Indonesia Stock Exchange.There is a population of 139 manufacturing companies. The sampling  technique  used  is  purposive  sampling  with  having  sample  criteria  is  manufacturing companies listed on the IDX (Indonesia Stock Exchange)   in the period 2008 to 2012, so will be obtained 35 as a sample of research with 175 observation data. The method of analyzing data used is multiple linear regression analysis with using of SPPS software version 19. The results of this study to indicate that manajerial ownership, leverage and profitabiltas have a significant effect of accounting conservatisma. Public ownership, firm size have no effect of accounting conservatism.
ANALISIS TINGKAT PEMAHAMAN MAHASISWA TERHADAP KONSEP DASAR AKUNTANSI Eko Febri Lusiono
JURNAL RISET TERAPAN AKUNTANSI Vol. 1 No. 2 (2017): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.3840830

Abstract

The aims of Research Analysis Student’s Understanding Level about Basic Concepts of Accounting (Empirical Study on Registered Poltesa students had taken Basic Accounting Subject) are to measuring difference of comprehension and how student’s of Poltesa comprehension based on their background education (SMK / SMA / MA). Total respondens 155 students in 2014 using Kruskal Wallis test. Based on hypothesis test, assets andliabilities variables in chi-square table statistic counted 41,784 > chi-square counted 1,089 and 41,784 > chi- square counted 1,026, probability significant value counted 0,395 > 0,05 and 0,708 > 0,05 then H1 and H2REJECTED. There’s no significant difference about student’s comprehension of assets and liabilities concepts,equity variable in chi-square table statistic counted 41,784 > chi-square counted 9,521, probability significantvalue counted 0,021 > 0,05 then H3 ACCEPTED. Theres significant difference about student’s comprehension of equity concepts based on their background education. Based on that, students from SMK had the highest comprehension value of three variables. It concludes student’s from SMK more understand about Basic Concepts of Accounting. Therefore, student’s background education very influencing to take Basic Accounting subject at Poltesa.

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