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<![CDATA[Pengaruh Hutang Dan Modal Terhadap Profitabilitas Pada Perusahaan Property Dan Real Estate ]]>
<![CDATA[Siti Nuridah]]>;
<![CDATA[Joelianti Dwi Supraptiningsih]]>;
<![CDATA[Rony Marthin Sitohang]]>;
<![CDATA[Elda Sagitarius]]>
<![CDATA[ Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): Mei : Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jura-itb.v1i2.188
<![CDATA[Sektor property dan real estate memiliki peran penting bagi ekonomi dan pembangunan Indonesia. Peranan sektor tersebut dapat digunakan untuk melihat peningkatan ekonomi negara. Dalam perkembangan dunia sekarang ini dapat kita lihat maju atau berkembangnya suatu negara berdasarkan bangunan yang terdapat di kota-kota besar dalam suatu negara jika bangunannya modern dan diisi dengan bangunan yang modern dan banyak gedung menjulang tinggi maka dapat kita ambil kesimpulan bahwa negara itu merupakan negara yang maju dan berkembang. Tujuan setiap perusahaan adalah menghasilkan tingkat laba yang tinggi dengan memanfaatkan ketersediaan sumber daya baik melalui modal sendiri maupun menggunakan hutang guna meningkatkan profitabiltas yang telah direncanakan dan diharapkan oleh perusahaan, akan tetapi belum tentu dengan adanya pertambahan modal ataupun hutang akan meningkatkan laba perusahaan, bisa jadi kebalikannya atau malah tidak berpengaruh sama sekali. Penelitian ini bertujuan untuk mengertahui dan menganalisis pengaruh hutang dan modal terhadap profitabilitas perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia. Indikator untuk mengukur rasio profitabilitas menggunakan Net Profit Margin (NPM), Hutang menggunakan Debt to Equity Ratio (DER) sedangkan Modal menggunakan Proprietary Ratio (PR). Metode Penelitian penelitian ini adalah kuantitatif. Populasi dalam penelitian ini adalah 79 perusahaan dan diteliti selama 4 tahun jadi total pupulasinya adalah 316, Sampel yang digunakan 10 perusahaan selama 4 tahun mulai dari tahun 2018 sampai tahun 2021, sampling yang digunakan adalan Purposive sampling. Dari hasil penelitian dapat ditarik kesimpulan berupa hutang memiliki pengaruh negatif terhadap profitabilitas yang artinya semakin banyak hutang akan mengurangi profitabiltas, kemudian modal memiliki pengaruh positif dengan profitabilitas yang artinya semakin banyak modal maka akan semakin meningkatkan profitabilitas. Serta Berdasarkan Uji F diketahui bahwa secara simultan hutang dan modal memiliki pengaruh secara signifikan terhadap profitabilitas.]]>
<![CDATA[EFFECT OF AUDIT FEE, AUDIT TENURE AND COMPANY SIZE ON AUDIT QUALITY IN MINING COMPANIES ]]>
<![CDATA[Yuniar Susanti]]>;
<![CDATA[Annisa Annisa]]>
<![CDATA[ Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): Mei : Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jura-itb.v1i2.289
<![CDATA[Tujuan dari penelitian ini adalah untuk menganalisis pengaruh audit fee, audit tenure dan ukuran perusahaan terhadap kualitas audit pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2018-2021 dengan sampel penelitian sebanyak 44 perusahaan pertambangan yang memenuhi kriteria. Dalam menganalisis data menggunakan software SPSS 22, dan metode yang digunakan adalah purposive sampling, teknik analisis data yang digunakan adalah analisis regresi logistik. Berdasarkan hasil analisis regresi logistik menunjukkan bahwa Audit Fee tidak berpengaruh terhadap kualitas audit, Tenure Audit tidak berpengaruh terhadap Kualitas Audit, Firm Size tidak berpengaruh terhadap Kualitas Audit]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Pengembangan Sistem Informasi Akuntansi: Kemajuan Teknologi, Pengetahuan Manajer Dan Partisipasi Pengguna ]]>
<![CDATA[Amanda Nurmaulida]]>;
<![CDATA[Cris Kuntadi]]>;
<![CDATA[Rachmat Pramukty]]>
<![CDATA[ Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): Mei : Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jura-itb.v1i2.299
<![CDATA[Previous or relevant research in scientific studies or publications is very important. Theories and phenomena of the relationship or influence between variables are strengthened by previous research or relevant research. This article examines the variables that influence the development of accounting information systems, including technological advances, manager knowledge, and user participation. It also includes literature on accounting information systems. The purpose of this article is to develop hypotheses about how different variables interact that can be applied to future research. The results of this article's literature review are: 1) technological advances have an effect on the development of accounting information systems; 2) the knowledge of managers influences the development of accounting information systems; and 3) user participation influences the development of accounting information systems.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Kinerja Pengawai Pengelola Keuangan: Sarana Pendukung Sistem Informasi Akuntansi, Sistem Pengendalian Intern Pemerintah Dan Budaya Organisasi ]]>
<![CDATA[Silmi Kafah Aulia]]>;
<![CDATA[Cris Kuntadi]]>;
<![CDATA[Rachmat Pramukty]]>
<![CDATA[ Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): Mei : Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jura-itb.v1i2.368
<![CDATA[Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the factors that influence the Performance of Financial Managers, namely Supporting Facilities for Accounting Information Systems, Government Internal Control Systems and Organizational Culture, a literature study of accounting information systems. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Accounting Information System Support Facilities affect the Performance of Financial Management Supervisors; 2) The Government's Internal Control System affects the Performance of Financial Management Supervisors; and 3) Organizational Culture influences the Performance of Financial Management Supervisors.]]>
<![CDATA[Analisis Profitabilitas dan Solvabilitas Untuk Mengukur Kinerja Keuangan di PT. Indofood Sukses Makmur Tbk. ]]>
<![CDATA[Regita Cahyani Annisa Putri]]>;
<![CDATA[Nadhirah Lathifunnisa]]>;
<![CDATA[Sharen Syifa Nafia]]>;
<![CDATA[Aliefthio Putra Rindjani Hoefnagel]]>
<![CDATA[ Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): Mei : Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jura-itb.v1i2.370
<![CDATA[Good company financial performance continues to be demanded in order to maximize profits in achieving its goals. This study was conducted to analyze the financial performance achieved by PT Indofood Sukses Makmur Tbk. in 2019-2021. The approach used in this research is a quantitative descriptive study. The type of data is secondary data which can be obtained through the financial statements of PT Indofood Sukses Makmur Tbk. in 2019-2021. The analysis in this study used profitability ratios and solvency ratios. The results showed that for 4 years it was in a fairly good financial performance condition. The company's profitability in terms of the GPM indicator is in good condition, but the ROA indicator is in a poor condition. The company's solvency both in terms of DER and DAR indicators is in very good condition.]]>
<![CDATA[Inovasi Pendidikan : Strategi Dalam Meningkatkan Mutu Pendidikan Di SMPN 2 Binjai ]]>
<![CDATA[Yuni Syafriani]]>;
<![CDATA[Suci Ramadhani]]>;
<![CDATA[Amar Khairi Ahmad]]>;
<![CDATA[Hulga Ryan Shori Sihombing]]>
<![CDATA[ Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): Mei : Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jura-itb.v1i2.371
<![CDATA[In simple terms, innovation is defined as renewal or change marked by new things. Efforts to find new things may be caused by several things to solve problems faced by a person or group. Thus, an idea or finding that is new or new changes but that have less impact on problem-solving efforts cannot be classified as innovation. Innovation as an idea, idea, practice, or object/thing that is realized and accepted as something new by a person or group for adoption. Education and learning to face various challenges and problems due to the community's increasing desire to get an education, which cumulatively demands adequate facilities and means of ensuring the quality of education provided. The development of modern science calls for a solid foundation of education and continuous mastery of abilities. It thus demands a more comprehensive education following the concept of life extended education. Developments in technology make it easier for humans to control and take advantage of nature and its environment, but which are often handled as a threat to preserving social roles. The challenges above are felt even more severe because of various problems that exist both from outside and from within the quality of education itself.]]>
<![CDATA[Pengaruh Gross Profit Margin Dan Net Profit Margin Terhadap Harga Saham Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Jakarta Islamic Index (JII) Tahun 2019-2022 ]]>
<![CDATA[Puspita Sari]]>;
<![CDATA[Faturrahman Faturrahman]]>;
<![CDATA[Nurrahma Sari Putri]]>
<![CDATA[ Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): Mei : Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jura-itb.v1i2.373
<![CDATA[This thesis aims to determine the effect of gross profit margin and net profit margin on stock prices in mining sector companies listed on the jakarta islamic index for 2019-2022. This study uses the indenpedent variables, namely gross profit margin and net profit margin. the dependent variable is stock price. the data used in this study is secondary data, namely in the form of financial reports of sharia companies registered on the jakarta islamic index in 2019-2022. This research is descriptive with a quantitative approach. Statistical methods using multiple linear regression analysis, t test, f test and analysis of the coefficient of determination. The results of this study indicate that the ratio of gross profit margin and net profit margin has an effect on stock prices. By using the f test it is found that the independent variables have a simultaneous influence on the dependent variables. Calculation of the coefficient of determination shows thet all independent variables, namely gross profit margin and net profit margin, can explain the stock price variable by 30% the remaining 70% is influenced by other variables not examined in this study.]]>
<![CDATA[Pengaruh Akuntabilitas Dan Transparansi Terhadap Kinerja Pegawai Di Lingkungan Dinas PUPESDM Studi Kasus: BALAI PIALAM DIY ]]>
<![CDATA[Muhammad Hadyan Fariz Ahnaf]]>;
<![CDATA[Isti Rahayu]]>
<![CDATA[ Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): Mei : Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jura-itb.v1i2.374
<![CDATA[The purpose of this research is to find out how the effect of accountability and transparency on employee performance. The location of this research was carried out in the PUPESDM Service Environment, especially the BALAI PIALAM DIY. The method used is quantitative and the technique used is by distributing questionnaires to BALAI PIALAM DIY employees. The results of the study show that accountability and transparency have a positive effect on employee performance. Accountability and transparency do not have a positive effect on employee performance with gender moderation. With the influence of accountability and transparency on employee performance which is optimal, it is hoped that it is necessary to evaluate the results of work programs, because evaluation is a benchmark or reference for agencies to continue to develop and be able to improve the quality of employee performance to become more qualified.]]>
<![CDATA[Studi Literatur : Pengungkapan Kecurangan Melalui Investigasi Audit Pada Badan Pemeriksa Keuangan ]]>
<![CDATA[Debby Yusriliana]]>;
<![CDATA[Linda Novia Sari]]>;
<![CDATA[Avilla Anggun A]]>;
<![CDATA[Tri Ratnawati]]>
<![CDATA[ Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): Mei : Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jura-itb.v1i2.375
<![CDATA[This study aims to analyze the effect of applying forensic accounting, investigative auditing, and auditor professionalism on fraud disclosure. This research is a Literature Review, in which we will provide an opinion on the results of previous research. The test results indicate that investigative audits and state financial loss calculation audits have a significant positive effect on corruption crimes. The results of this study are expected to enrich the literature for the development of science and also as material for consideration for the Audit Board of the Republic of Indonesia in disclosing acts of corruption.]]>
<![CDATA[Faktor-faktor yang mempengaruhi Profitabilitas: Pengaruh Perputaran Kas, Perputaran Persediaan, Perputaran Piutang ]]>
<![CDATA[Aureta Zhabila Eka Putri]]>;
<![CDATA[Cris Kuntadi]]>;
<![CDATA[Rachmat Pramukty]]>
<![CDATA[ Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): Mei : Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jura-itb.v1i2.388
<![CDATA[Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the factors that influence profitability, namely the Effect of Cash Turnover, Inventory Turnover and Accounts Receivable Turnover, a literature study on Accounting Information Systems. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) The effect of cash turnover on profitability; 2) Inventory Turnover affects profitability and 3) Accounts Receivable Turnover affects Profitability.]]>
