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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 85 Documents
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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.  
PENGARUH UKURAN PERUSAHAAN, FINANCIAL DISTRESS, AUDITOR SWITCHING DAN PANDEMI COVID-19 TERHADAP AUDIT DELAY Hani Frimmantuti; Wisnu Julianto
Jurnal Ilmiah Raflesia Akuntansi Vol 8 No 2 (2022): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v8i2.139

Abstract

This study is a quantitative study that aims to examine the effect of firm size, financial distress, auditor switching and the COVID-19 pandemic on audit delay. This study uses data from the financial statements of food and beverages companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The sample of this study amounted to 22 food and beverages companies listed on the Indonesia Stock Exchange during 2018-2020. The analytical technique used is multiple linear regression analysis using the SPSS version 24 application program. The results of this study indicate that 1) company size has a negative and significant effect on audit delay; 2) financial distress has no effect on audit delay; 3) auditor switching has no effect on audit delay; 4) the COVID-19 pandemic has no effect on audit delay and there is no difference in audit delay before the COVID-19 pandemic and after the COVID-19 pandemic.
PENGARUH INVENTORY INTENSITY,PROFITABILITY,LIQUIDITY DAN CAPITAL INTENSITY TERHADAP AGRESITIVITAS PAJAK Riski Puspita Anggraini; Heni Agustina
Jurnal Ilmiah Raflesia Akuntansi Vol 8 No 2 (2022): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v8i2.147

Abstract

The act of tax aggressiveness is one that can worsen the company's image. This is because the company's profits increase and the taxes paid are high, so the company carries out tax aggressiveness so that the profits obtained are maximized. Inventory intensity, profitability, liquidity, and capital intensity can be used to minimize corporate tax aggressiveness. This objective was conducted to determine the effect of inventory intensity, profitability, liquidity, and capital intensity on tax aggressiveness. The research was conducted on property and real estate companies listed on the Indonesia Stock Exchange for the period 2013-2020. The sampling method used was purposive sampling. The data analysis used is multiple linear analysis. The results of the study show that there is no effect between inventory intensity and tax aggressiveness. Profitability and liquidity have a negative and significant effect on tax aggressiveness, while capital intensity has a positive and significant effect on tax aggressiveness.
PENGARUH MINAT MASYARAKAT TERHADAP PRODUK RAHN PADA PEGADAIAN SYARIAH SEBELUM DAN SESUDAH PANDEMI COVID-19 Reza Reza; Abid Ramadhan; Ahmad Suardi
Jurnal Ilmiah Raflesia Akuntansi Vol 8 No 2 (2022): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v8i2.149

Abstract

Abstrack This study aims to determine the effect of public interest in rahn products before and after the Covid-19 pandemic at PT Pegadian Syariah Luwu Branch. The sample in this study were customers who used Rahn products before and after the Covid-19 pandemic. The data collection method used is a questionnaire sheet which is distributed directly to the customers of PT Pegadaian Syariah Luwu Branch. The population in this study are sharia pawnshop customers. The method in determining the sample used by the researcher is porposive sampling with the paired sample t-test analysis technique. The results of this study are that there is a significant difference in public interest in rahn products before and after the Covid-19 pandemic, where after the Covid-19 pandemic, public interest in rahn products has increased. Key Words: Covid-19, Community Interest, Rahn Products.
PENGARUH FRAUD PENTAGON TERHADAP TAX AVOIDANCE Siti Mundiroh; Fitria Eka Ningsih
Jurnal Ilmiah Raflesia Akuntansi Vol 8 No 2 (2022): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v8i2.150

Abstract

This study aims to determine the effect of Pentagon Fraud on Tax Avoidance. The type of research conducted is descriptive quantitative research with secondary data sources in the form of annual reports and the population of the Food and Beverages sub-sector manufacturing companies listed on the IDX for the 2016-2020 period. The data in this study were processed using Microsoft excel and Eviews 12. The number of samples in this study were 14 companies with 5 years of observation so that 70 observation data were obtained. The sampling technique used in this research is purposive sampling where the sample is taken based on certain criteria. The data analysis technique in this research uses panel data model test, descriptive statistics, classical assumption test, model accuracy test (coefficient of determination), and hypothesis testing, namely simultaneous test or F test and partial test, namely t test. The results of this study indicate that simultaneously all independent variables have an effect on Tax Avoidance. However, partially only the External Pressure variable has an effect on Tax Avoidance. Meanwhile, Arrogance, Competence, Financial Target, Ineffective Monitoring and Razionalization variables have no effect on Tax Avoidance.
IMPLEMENTASI SAK EMKM GUNA PENYUSUNAN LAPORAN KEUANGAN PADA UMKM KOICA MILK SHOP KELURAHAN AIR DUKU KECAMATAN SELUPU REJANG Meriana; Fery Fery
Jurnal Ilmiah Raflesia Akuntansi Vol 8 No 2 (2022): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v8i2.158

Abstract

Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) have been stipulated by Law Number 20 of 2008 as a standard in the preparation of financial reports for Micro, Small and Medium Enterprises (MSMEs). applied in the financial statements of the MSME Koica Milk Shop, Air Duku Village, Selupu Rejang District. The method used in this research is descriptive qualitative method and data collection techniques are carried out using library research techniques and field studies. The data used are primary data and secondary data. Based on the data obtained, the authors found the problem is that the financial statements have not been prepared. The company only records incoming milk so that it only produces daily recap data. The results of this study indicate the preparation of financial statements at the MSME Koica Milk Shop, Air Duku Village, Selupu Rejang District which consists of a statement of financial position, income statement and notes to financial statements. The author suggests that the company should immediately implement the financial statements that the author has made based on SAK EMKM in order to assist in future decision making.
PENGARUH AKUNTABILITAS DAN KOMPETENSI SDM TERHADAP KUALITAS LAPORAN KEUANGAN PADA ORGANISASI PENGELOLA ZAKAT DI KABUPATEN REJANG LEBONG Paddery; Berlian Afriansyah
Jurnal Ilmiah Raflesia Akuntansi Vol 8 No 2 (2022): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v8i2.159

Abstract

This study aims to determine the effect of accountability and competence of HR on the quality of financial reports in zakat management organizations in Rejang Lebong Regency. The samples in this study were the leadership section, the finance section, the fupnd management section and the distribution section so that 35 respondents were obtained. The data used are primary data and secondary data. This study uses descriptive analysis, multiple regression analysis, classical assumption test, and hypothesis testing consisting of (T test), (F test), and determination test (R2) with SPSS 16 test tool. From the results of research conducted in partial accountability and competence of HR has a significant effect on the quality of financial reports.
PENGARUH PERTUMBUHAN ASET DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL PERUSAHAAN SEKTOR KONSUMSI PRIMER Khoirunnisa Azzahra
Jurnal Ilmiah Raflesia Akuntansi Vol 8 No 2 (2022): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v8i2.177

Abstract

Capital structure is an important factor to be analyzed by investors as a material consideration in making investment decisions in order to obtain the expected return. This study aims to analyze and obtain empirical evidence of the effect of asset growth and sales growth on the capital structure of primary consumer companies listed on the Indonesia Stock Exchange in 2016-2020. This research is a quantitative study using a descriptive method, the data used is secondary data in the form of financial statements that contain numbers are then tested and describe or provide an overview of these results. The sample selection in this study used a purposive sampling technique. The data analysis method used is panel data regression processed using Eviews version 9. The population used in this study are primary consumer companies listed on the Indonesia Stock Exchange in 2016 – 2020. The samples obtained were 51 companies with 5 years of research, the total research data obtained is 255. The results of this study indicate that asset growth has no effect on capital structure and sales growth has an influence on capital structure. Simultaneously the variables of asset growth and sales growth have an influence on capital structure.

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