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Jurnal Ilmiah Raflesia Akuntansi
Published by Politeknik Raflesia
ISSN : 20890818     EISSN : 27764338     DOI : https://doi.org/10.53494/jira.v7i1
Core Subject : Economy,
Economics, Econometrics & Finance
Merupakan jurnal ilmiah yang mempublikasikan hasil-hasil penelitian empiris, studi teoritis dan pemikiran kritis dalam bidang akuntansi meliputi akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, perpajakan dan auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
 1 
Search results for , issue "Vol 8 No 1 (2022): Jurnal Ilmiah Raflesia Akuntansi" : 8 Documents clear
EFEKTIVITAS PENERAPAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH (SIPKD) TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Siska Yulia Defitri
Jurnal Ilmiah Raflesia Akuntansi Vol 8 No 1 (2022): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v8i1.100

Abstract

Application of information systems at government agencies in particular, is quite an important role in producing high quality financial statements. The government is trying to realize the excellent service to the community by building information technology in the field of finance or accounting in relation to ​​financial Management, namely Financial Management Information System (SIPKD). The purpose of this study was to determine the influence of Implementation Effectiveness of Financial Management Information System (SIPKD) on the Quality of Financial Statements. This research was conducted at the regional work units (SKPD) within the City of Solok the number SKPD 41 units. The sample used in this study as many as 44 people SIPKD operator. Quantitative analysis techniques and simple regression analysis is used as a data analysis technique. The analysis showed the effectiveness of the implementation SIPKD significant effect on the quality of financial reporting in the City in Solok
REALISASI GOOD GOVERNANCE PADA AKUNTANBILITAS ALOKASI DANA DESA (STUDI KASUS : DESA GEJAGAN KECAMATAN LOCERET KABUPATEN NGANJUK Fridania Zahrotin
Jurnal Ilmiah Raflesia Akuntansi Vol 8 No 1 (2022): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v8i1.115

Abstract

In a village financial system that is shifted to the allocation of village funds to regional agencies to increase the APBN through regional original income. The case study carried out was at the Village Office location in Gejagan Village, Loceret District, Nganjuk Regency by monitoring the application system for processing and financial arrangements in allocating village funds to various activities in implementing existing activities in the village. Meanwhile, this village uses the application of a good governance system or in the Latin term meaning good government by linking an accountability of village funds into activities that have been designed since the planning system was created for a program to be carried out. Although in its implementation the village government is required to have an aspect of good governance, where one of the main characteristics or elements of good governance is accountability. Accountability itself is a form of responsibility for carrying out the organization's mission in achieving the goals that have been set through the medium of accountability which is carried out periodically. The allocation of village funds is basically financial assistance from the Regency Government, Provincial Government, and Central, City Government to the Village Government sourced from the APBN, Provincial APBD, Regency/Municipal APBD which is channeled through the village treasury in the context of implementing Village Governments that have events. specific in each village.
STUDI LITERATURE REVIEW PENGARUH STRATEGI DIVERISFIKASI TERHADAP KINERJA PERUSAHAAN DAN MANAJEMEN LABA Muttia Anggreini; Ferdinand Aldo; Kezia Hany Josefin Rondonuwu; Vanka Auliani; Carmel Meiden
Jurnal Ilmiah Raflesia Akuntansi Vol 8 No 1 (2022): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v8i1.119

Abstract

This study aims to identify the elements that can be associated with diversification. Diversification, namely the company carries out a strategy by adding new products but having linkages with existing products (concentric diversification). In other words, diversification has the aim of maximizing the size of the business so as to maximize the profits derived from the expansion of the business segments owned so as to improve the company's performance. However, with diversification, there are also opportunities in matters relating to earnings management which can be explained by agency theory.
PENYAJIAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NONLABA BERDASARKAN ISAK 35 DI PANTI ASUHAN GELORA KASIH SIBOLANGIT Rejeki Pasaribu; Sahala Purba; Deby Tobing; Hizkia Tambunan; Leni Siagian; Selvina Sitorus; Abdi Nadeak
Jurnal Ilmiah Raflesia Akuntansi Vol 8 No 1 (2022): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v8i1.120

Abstract

Karakteristik entitas nirlaba berbeda dengan entitas bisnis. Perbedaan utama yang mendasar terletak pada cara entitas nirlaba memperoleh sumber daya yang dibutuhkan untuk melakukan berbagai aktivitas operasinya. Entitas nirlaba memperoleh sumberdaya dari pemberi sumber daya yang tidak mengharapkan pembayaran kembali atau manfaat ekonomi yang sebanding dengan jumlah sumberdaya yang diberikan. Penelitian ini bertujuan untuk melakukan evaluasi implementasi laporan keuangan pada Panti Asuhan Gelora Kasih Sibolangit berdasarkan Interprestasi Standar Akuntansi Keuangan Nomor 35. Sejauh ini Panti Asuhan Gelora Kasih masih menggunakan laporan keuangan sebatas kas masuk dan kas keluar. Penelitian ini bertujuan untuk menggambarkan laporan keuangan Panti Asuhan Gelora Kasih dengan laporan Keuangan yang lengkap berdasarkan ISAK 35 dengan menggunakan aplikasi pembantu yaitu Microsoft Excel. Meskipun organisasi non laba tidak fokus mencari keuntungan, namun masih menghadapi masalah keuangan karena organisasi non laba memiliki anggaran, membayar karyawan, membayar tagihan, listrik dan telepon dan masalah keuangan lainnya. Selain itu, ada ciri khusus organisasi non laba dalam memperoleh sumber daya yang diperlukan untuk menjalankan kegiatan operasionalnya. Organisasi non laba memperoleh dana dari iuran dari donatur yang tidak mengharapkan pembayaran kembali atau menerima manfaat ekonomi yang sepadan dengan dana yang diberikan (PSAK 45, 2015). Keistimewaan ini memiliki karakteristik yang menimbulkan perbedaan jenis transaksi, siklus bisnis, pola pengelolaan keuangan, perlakuan akuntansi dan kebutuhan pelaporan keuangan badan usaha secara umum (IAI, 2018). Panti Asuhan termasuk organisasi non laba. Panti Asuhan merupakan suatu lembaga usaha kesejahteraan sosial yang mempunyai tanggung jawab untuk memberikan pelayanan kesejahteraan sosial kepada anak telantar dengan melaksanakan penyantunan dan pengentasan anak telantar, memberikan pelayanan pengganti fisik, mental, dan sosial pada anak asuh.
KEPEMILIKAN MANAJERIAL, KUALITAS AUDITOR DAN MANAJEMEN LABA Agung Prayogi
Jurnal Ilmiah Raflesia Akuntansi Vol 8 No 1 (2022): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In a village financial system that is shifted to the allocation of village funds to regional agencies to increase the APBN through regional original income. The case study carried out was at the Village Office location in Gejagan Village, Loceret District, Nganjuk Regency by monitoring the application system for processing and financial arrangements in allocating village funds to various activities in implementing existing activities in the village. Meanwhile, this village uses the application of a good governance system or in the Latin term meaning good government by linking an accountability of village funds into activities that have been designed since the planning system was created for a program to be carried out. Although in its implementation the village government is required to have an aspect of good governance, where one of the main characteristics or elements of good governance is accountability. Accountability itself is a form of responsibility for carrying out the organization's mission in achieving the goals that have been set through the medium of accountability which is carried out periodically. The allocation of village funds is basically financial assistance from the Regency Government, Provincial Government, and Central, City Government to the Village Government sourced from the APBN, Provincial APBD, Regency/Municipal APBD which is channeled through the village treasury in the context of implementing Village Governments that have events. specific in each village.
ANALISIS KOMPARATIF KINERJA KEUANGAN PERBANKAN MILIK NEGARA DAN MILIK SWASTA DI MASA PANDEMI COVID-19 Tri Setiawati; Diah Agustina Prihastiwi
Jurnal Ilmiah Raflesia Akuntansi Vol 8 No 1 (2022): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v8i1.123

Abstract

This research’s aim is to compare the financial performance between state-owned banks and national private banks during the Covid-19 pandemic which is projected by the ratio of LDR, NPL, NIM, BOPO, CIR, ROA, ROE, and CAR. Purposive sampling method was used in the selection of samples. The sample banks of this research are four state-owned banks and nine national private banks. The research data were analyzed using Independent Sample T-Test and Mann Whitney U-Test. According to the results of hypothesis test conducted, financial performance of state-owned banks and national private banks during the Covid-19 pandemic did not show any significant differences in terms of the ratio of LDR, NPL, NIM, BOPO, CIR, ROA, and ROE. However, if projected with the CAR ratio, it shows the results that there is a significant difference between the financial performance of state-owned banks and national private banks during the Covid-19 pandemic.
IMPLEMENTASI SISTEM INFORMASI MANAGEMEN KEUANGAN DAERAH (SIMDA) TERHADAP KUALITAS LAPORAN KEUANGAN Suci; Abid Ramadhan; Asriany Asriany; I Ketut Patra
Jurnal Ilmiah Raflesia Akuntansi Vol 8 No 1 (2022): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v8i1.125

Abstract

The Regional Financial Management Information System (SIMDA) is a tool for detecting the quality of regional financial reports and assisting the process of financial and development supervision. This study aims to empirically test the implementation of the Regional Financial Management Information System (SIMDA) on the Quality of the Palopo City Government Financial Reports, especially the Regional Revenue Agency (BAPENDA) of Palopo City. The variables used in this study, namely the independent variable (Implementation of Regional Financial Management Information System (SIMDA)) while the dependent variable (Quality of Financial Reports). The type of research used is descriptive quantitative approach using survey method. The population of this research is employees whose names are registered with the Regional Revenue Agency (BAPENDA). The sampling technique used was the purposive sampling method. The data analysis technique used in this study is simple linear regression using the SPSS Version 22 program. The results of the regression test show that the coefficient value of the Regional Financial Management Information System Implementation (SIMDA) of 0.397 has a positive effect on the Quality of Financial Statements, and the results of partial hypothesis testing (test t) Implementation of Regional Financial Management Information System affects the Quality of Financial Reports.  
PENGARUH TINGKAT BUNGA (Interest Rate) TERHADAP PERTUMBUHAN PENJUALAN (Net Sales Growth) MOTOR MERK YAMAHA VIXION PADA CV THAMRIN BROTHERS CABANG CURUP Paddery; Feri; Inez Ramadani
Jurnal Ilmiah Raflesia Akuntansi Vol 8 No 1 (2022): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v8i1.126

Abstract

The purpose of this study was to determine the effect of interest rate on sales growth (Net Sales Growth) of Yamaha Vixion Brand Motorcycle at CV Thamrin Brothers, Curup Branch. The analysis used in this study was quantitative analysis method and qualitative analysis. The estimation in regression analysis shows that there is a negative influence between the Interest Rate on Sales Growth (Net Sales Growth) for Yamaha Vixion Brand Motorcycles at CV Thamrin Brothers, Curup Branch, meaning that if the interest rate increases it will be followed by a decrease in sales volume growth. The results of hypothesis testing indicate that there is a significant influence between the Interest Rate on Net Sales Growth for Yamaha Vixion Brand Motorcycles at CV Thamrin Brothers, Curup Branch, this is indicated by the t-count value which is greater than t-table and the hypothesis research is acceptable.  

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