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INDONESIA
Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri)
Published by UNIVERSITAS TRIDINANTI PALEMBANG
ISSN : 27150208     EISSN : 28279328     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal “RATRI” adalah jurnal ilmiah untuk mempublikasikan hasil penelitian dan kajian analisis kritis dalam bidang akuntansi. Jurnal ini terbit 2 (dua) kali dalam setahun (Januari, Juli) dan bertujuan untuk menyebarkan hasil-hasil penelitian dan kajian analisis kritis dalam bidang akuntansi kepada masyarakat ilmiah.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 70 Documents
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ANALISIS KOREKSI FISKAL ATAS LAPORAN KEUANGAN PADA PT. PROTEKSINDO UTAMA MULIA Ernawati Ernawati; Syahyuni Syahyuni
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 2, Januari-Juni 2022
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v3i2.900

Abstract

This study aims for valid and reliable knowledge about the extent to which PT. Proteksindo Utama Mulia Group in complying with the applicable laws and regulations with fiscal improvements to the 2019 financial statements and describing matters related to improvements. The result of data analysis for this research case is PT. Proteksindo Utama Mulia Group has not prepared its fiscal financial statements in accordance with the applicable tax regulations. This can be seen from the positive correction of Rp.657,987,726,- and the negative correction of Rp.1,831,720,- As a result of the positive and negative corrections, there was an increase in the amount of commercial profit from Rp.1,205,390,009,- to Rp. .1.861.546.015, - which means that there is an increase in profit of 54.4% which is recognized by the fiscal.Keywords: Fiscal correction; financial statements
PENGARUH PEMBAYARAN PAJAK DAERAH TERHADAP PELAYANAN PEMERINTAH DAERAH KOTA PALEMBANG Sugiharto Sugiharto; Dimas Pratama Putra
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 2, Januari-Juni 2022
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v3i2.890

Abstract

This research aims to determine and analayze the effect of local tax payment on government services in the city of Palembang. The research method used in this study is a qualitative descriptive wih associative problem formulation. The population used in this study were all employees in the sub- district of kertapati taken wih purvosive sampling method as many as 40 employees by filling out a questionnaire. The technique used in this research is linear regression. Based on the result of this research, regional tax payments influence local government services in the city of Palembang, this can be seen from the results of the t-test that the significance is smaller than 0.05, which means Ho is rejected and Ha is accepted. The correlation coefficient which states the closeness of the relationship are strong and positive at 0.736. With a coefficient of determination of 0.541 or 54.1 percent, the rest is influenced by other variables not examined in this research. The conclusion of this reserch states that the hypothesis which states that local tax payments influence local government services in the city of Palembang is acceptable. Keywords: Payment of Local Taxes, Local Government Services
PENGARUH TRANSPARANSI, AKUNTABILITAS DAN RESPONSIBILITAS TERHADAP KINERJA GURU PADA PONDOK PESANTREN MUQIMUS SUNNAH PALEMBANG Siti Khodijah; Tien Yustini
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 2, Januari-Juni 2022
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v3i2.909

Abstract

The purpose of this study was to determine the effect of transparency, accountability, and responsibility on teacher performance at the Muqimus Sunnah Islamic boarding school in Palembang partially or simultaneously. This research method uses descriptive and verification surveys, and field data collection uses questionnaires, interviews, and documentation techniques. This research is associative research, where in this study there are variables that are related and can influence other variables. The population of this study was teachers at the Muqimus Sunnah Islamic Boarding School in Palembang. Data processing using the SPSS analysis tool 25 The results of the research that there is an effect of transparency on teacher performance, accountability affects teacher performance, responsibility on teacher performance, as well as transparency, accountability, responsibility on teacher performance simultaneouslyKeywords: Transparency, Accountability, and Responsibility and Performance
ANALISIS PENGENDALIAN INTERNAL ATAS PERSEDIAAN BARANG DAGANG PADA CV. PURWA DAYA SEJAHTERA PALEMBANG Rizal Effendi; Yancik Syafitri
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 2, Januari-Juni 2022
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v3i2.891

Abstract

One form of company is a trading company, namely a company that carries out its business activities by buying products from producers and or other companies to then resell them to the public and consumers. One of the most important elements in a trading company is inventory. This planning activity is not an easy thing to do because in the planning it must be determined the right amount of merchandise to be sold must be in accordance with consumer tastes and must be provided at the right time. For this reason, internal control over inventory will greatly help the company prevent errors in inventory handling. This is very much supported by the company's accounting information system, especially the function of recording and evaluating inventory. If the procedures for recording and valuing inventories from beginning to end have been carried out correctly, the summation in the financial statements will be good and correct as well. Another reason that supports the importance of planning and controlling.Keywords: Planning and Controlling
PENGARUH RETURN ON ASSETS, RETURN ON EQUITY, INVESMENT OPPORTUNITY SET, TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN SUB SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Rifani Akbar Sulbahri; Nur Effen; Ari Martino
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 2, Januari-Juni 2022
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v3i2.913

Abstract

There is a phenomenon that shows that investors do not only see the company's ability to earn profits, but also the amount of use of debt by the company in carrying out its activities. Partial in food and beverage companies in the consumer goods sub-sector. The technique used in this research is the Qualitative Analysis method which analyzes data that is not in the form of numbers or figures in the form of explanations that cannot be expressed in numbers and the second method of Quantitative Analysis is a method that analysis is carried out on data in the form of numbers to apply an explanation of these figures. There are findings that the Company Value has a minimum value of 20.00, a maximum value of 973.00, an average value of 150.1944, and a standard value deviation of 221.29 887. The ROA variable has a minimum value of 3.00, a maximum value of 1778.00, an average value of 378.1389, and a standard deviation of 496.93346. The ROE variable has a minimum value of 8.00, a maximum value of 2791.00, an average value of 724.5000, and a standard deviation of 837.70136. The IOS variable has a minimum value of 2.00, a maximum value of 1409.00, an average value of 449.3889, and a standard deviation of 450.39667. F-test, shows that simultaneously the independent variables namely ROA, ROE, and IOS have no effect on the dependent variable, namely Firm Value, while Based on the results of the T test, this study shows that the results of testing the ROA variable have a significant effect on the firm value variable, ROE has no effect significant effect on the firm value variable, and IOS has a significant effect on the firm value variable.Keywords: return on assets, return on equity, investment opportunity set, and firm value
PERAN AUDIT INTERNAL DAN KOMITE AUDIT DALAM PENCAPAIAN TUJUAN GOOD CORPORATE GOVERNANCE PADA PT PUPUK SRIWIDJAJA PALEMBANG Rusmida Hutabarat; Shelly Farida Tobing
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 2, Januari-Juni 2022
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v3i2.892

Abstract

This study aims to determine how the implementation of Good Corporate Governance and how the role of Internal Audit and the Audit Committee in the objectives of Good Corporate Governance at PT. Fertilizer Sriwidjaja Palembang. This research is a comparative research because this study aims to analyze the role of internal audit and the Audit Committee in the objectives of Good Corporate Governance of PT. Fertilizer Sriwidjaja Palembang. The variables and indicators used are internal audit with the main indicators of internal audit implementation (Internal Audit Charter) consisting of the duties and responsibilities of the internal auditor, basic principles of internal audit, internal audit activities, and relations with the audit committee. The audit committee with indicators of the audit committee charter consisting of the duties, responsibilities and authorities of the audit committee, the activities of the audit committee, the relationship between the audit committee and the board of commissioners and the relationship between the audit committee and internal auditors.The data used are primary and secondary data, data collection techniques using interview and documentation techniques. The analytical technique used is qualitative and quantitative analysis methods. The results of the analysis show that the Internal Audit and the role of the Audit Committee related to Good Corporate Governance in general have been carried out well. The Audit Committee and Internal Audit support the objectives of implementing corporate governance, and in accordance with applicable regulations. Keywords: Internal Audit, Audit Committee, Good Corporate Governance
PENGUJIAN VARIABEL DER DAN VARIABEL CR TERHADAP VARIABEL ROE DALAM MENGHASILKAN LABA SUB SEKTOR TELEKOMUNIKASI DI BEI Trie Sartika Pratiwi
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 2, Januari-Juni 2022
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v3i2.899

Abstract

Based on research that has been carried out on the effect of capital structure and liquidity on profitability which has been carried out through the variables of the Dept. Equity Ratio, Current Ratio, and Return On Equity, it can be concluded that the results of the F test indicate that capital structure and liquidity have a significant effect on profitability in sub-companies. telecommunications sector listed on the Indonesia Stock Exchange. The results of the t-test indicate that the capital structure has a significant negative effect on the profitability of the telecommunications sub-sector companies listed on the Indonesia Stock Exchange. The results of the t-test indicate that liquidity has a significant positive effect on profitability in the telecommunications sub-sector companies listed on the Indonesia Stock Exchange.Keywords: DER variable, CR variable, ROE variable
PENGARUH OBJEKTIVITAS, TANGGUNG JAWAB DAN PENGALAMAN AUDITOR TERHADAP EFEKTIVITAS AUDIT INTERNAL Yuni Rachmawati; Firmansyah Arifin
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 2, Januari-Juni 2022
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v3i2.893

Abstract

This study aims to examine the effect of objectivity, responsibility and auditor experience on the effectiveness of internal audit. This study uses primary data in the form of questionnaires distributed to all SOE internal auditors in Palembang City. The number of samples collected and filled in completely according to the time limit was 34 respondents. This study uses the Structural Equation Model (SEM) Partial Least Square (PLS) approach using SmartPLS software. The results showed that the auditor's responsibility and experience variables had a positive effect on, while objectivity had no effect on the effectiveness of internal audits.Keywords: internal audit, objectivity, auditor experience, effectiveness
PENGARUH KEBIJAKAN INVESTASI DAN SOLVABILITAS TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2018 Ummi Mahmuda; Meti Zuliyana
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 2, Januari-Juni 2022
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v3i2.914

Abstract

This research aims to find out the influence of investment habits and solvency on dividend policy on multi-industry manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. This type of research is quantitative research and the type of data used is secondary data obtained by researchers indirectly from the research object. The data collection method used is documentation. The bound variable used is the dividend policy, while the free variable used is the Investment and Solvency Policy. The study used multiple linear regression analysis because statistical analysis and regression models had been tested first in classical assumption tests. The results showed that simultaneously showed that the Investment and Solvency Policy had no significant effect on the Dividend Policy. The results of the study partially showed that the Investment Policy and solvency had no significant effect on dividend policy. Keywords: Investment Policy, Solvency, Dividend Policy
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI GOING CONCERN OLEH AUDITOR PADA AUDITEE Febransyah Febransyah; Hany Sabrina
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 2, Januari-Juni 2022
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v3i2.894

Abstract

This study aims to examine the effect of financial condition, company growth, and company size on going concern audit opinion on manufacturing companies listed on the Indonesia Stock Exchange. This study uses a combination method, namely a combination of qualitative and quantitative. This study also uses secondary data, with documentation data collection techniques. The population in this study are 26 manufacturing companies listed on the (IDX) by observing the 2017-2019 Financial Statements with the sample taken namely the Report Finance in accordance with the criteria set by the author using non-probability sampling method. The data were tested using descriptive statistical tests, classical assumption tests, logistic regression analysis, regression model feasibility tests, overall model testing, hypothesis testing, and the coefficient of determination.The results of this study are as follows: 1) Simultaneously Financial Condition, Company Growth, and Company Size have a significant effect on Going concern Audit Opinion with Fcount 3,093 and the significance value is less than 0.05. And the coefficient of determination is 44.2% while the remaining 55.8% is influenced by other variables not mentioned in this research model. 2) Partially, Financial Conditions have a significant effect on Going Concern Audit Opinions with tcount results of 2.940 and a significance value of more smaller than 0.05. 3) Partially, the growth of the company has a significant effect on the Going concern Audit Opinion with the result of tcount 2,246 with a significance value less than 0.05. 4) Partially, the size of the company has no significant effect on the Going concern Audit Opinion with the result of tcount of -1.474 and a significance value greater than 0.05. So that future researchers can use other variables other than those that the author studied, in order to realize even better research.Keywords:Financial Condition, Company Growth, Company Sizeandt Going concern Audit Opinion

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