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Program Studi Akuntansi, Universitas Flores. Jln. Sam Ratulangi Kelurahan Paupire, Kab. Ende, Provinsi Nusa Tenggara Timur
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INDONESIA
Jurnal Riset Ilmu Akuntansi
Published by Universitas Flores
ISSN : -     EISSN : 27987434     DOI : https://doi.org/10.37478/jria
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Ilmu Akuntansi (JRIA) accepts scientific articles including those regarding Auditing, Taxation, Financial Accounting, Management Accounting, Accounting Information Systems, Public Sector Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 88 Documents
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PENGARUH PENGENDALIAN INTERNAL DALAM SISTEM AKUNTANSI PENGGAJIAN TERHADAP PERILAKU ETIS KARYAWAN : (Studi Kasus Satuan Kerja Pelaksanaan Jalan Nasional Wilayah IV. Provinsi NTT-PPK 6.2 Ruas Ende-Wolowaru) Agustina Dagu Ratu; Falentina Lucia Banda; Nuraini Ismail
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.974

Abstract

This study aims to determine the effect of internal control in the payroll accounting system on employee ethical behavior. This research is a quantitative approach research with the research object of the National Road Implementation Unit IV Region. NTT Province KDP 6.2 Ende-Wolowaru Section. The population in this study is the National Road Implementation Unit IV Region. NTT Province KDP 6.2 Ende-Wolowaru Section. The sample of this research is contract workers of PPK 6.2 Ende-Wolowaru segment. The research data is primary data obtained directly through the research questionnaire which was distributed to 30 respondents. The variables of this study consisted of independent variables, namely internal control of the payroll accounting system and the dependent variable was the ethical behavior of employees, the data analysis used simple linear regression after the data was collected, the data were analyzed using the SPSS 21 program. The results showed that the internal control variable significantly influenced the ethical behavior of employees.
PENGARUH LABA BERSIH, ARUS KAS OPERASI TERHADAP KEBIJAKAN DEVIDEN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Fransiska Benge; Laurentius D Gadi Djou; Yulita Londa
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.975

Abstract

The research objectives (1) determine the effect of Net Income on Dividend Policy (2) to determine the effect of Operating Cash Flow on Dividend Policy (3) to determine the effect of Net Income and Operating Cash Flow on Dividend Policy. The research sample is 45 manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2016 period. Classic assumption test: normality test, autocorrelation test, multicolonierity test and heteroscedasticity test. The data analysis technique used simple regression analysis techniques and multiple regression analysis. The results of the study: (1) Partially Net Profit has a negative effect on Dividend Policy (2) Operational Cash Flow has a negative effect partially and on Dividend Policy (3) Net Income and Operating Cash Flow simultaneously have a negative effect on Dividend Policy.
EFEKTIVITAS PEMUNGUTAN PAJAK BUMI DAN BANGUNAN UNTUK MENINGKATKAN PENDAPATAN ASLI DAERAH DI KECAMATAN AESESA KABUPATEN NAGEKEO Maria Evelin Sunga Dhiomang; Sabulon Sayang; Sesilianus Kapa
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.999

Abstract

This study aims to determine whether the collection of Land and Building Tax (PBB) has been effective in increasing Regional Original Income (PAD) in Aesesa District, Nagekeo Regency. This research is a caulitative approach research with data collection techniques by means of observation, interviews and documentation studies as well as the research object of the Regional Finance Agency Office of Nagekeo Regency. The results of the research on the effectiveness of land and building tax (PBB) collection in Aesesa District, Nagekeo Regency, it is still found that the effectiveness of land and building tax revenues from 2014 to 2016 is categorized as ineffective with an average percentage for each year, from 2014 the percentage of the effectiveness ratio is 2%. In 2015 the percentage of the effectiveness ratio was 6% and in 2016 the effectiveness ratio was 54%. With regard to land and building tax revenues, this is in the ineffective category.
PENGARUH PENGETAHUAN PEMERINTAH DAERAH TENTANG ANGGARAN, PARTISIPASI MASYARAKAT DAN TRANSPARANSI KEBIJAKAN PUBLIK TERHADAP PENYUSUNAN ANGGARAN DI KABUPATEN ENDE Philipus Frederik Resi; Hermanus Reo; Falentina Lucia Banda
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.1000

Abstract

This study aims to determine the effect of knowledge of local government employees about budgets, knowledge of local government employees about community participation and knowledge of local government employees about transparency of public policies on budget preparation of the Regional Government of Ende Regency. The population in this study were employees of the Regional Development Planning Agency (BAPPEDA) and the Regional Financial and Asset Management Agency (SKPD) as budget compilers. The number of samples in this study amounted to 42 people. The sampling technique was carried out by means of a census technique and data was collected by distributing questionnaires to BAPEDA employees and the Regional Financial and Asset Management Agency. The data before being analyzed has been tested for validity and reliability. Then the analysis was carried out using multiple linear regression analysis techniques with data processing using the SPSS 16 program. Based on the research results, it shows that the knowledge of local government employees about the budget has a significant effect on budget preparation. Local government officials' knowledge of public participation has no effect on budget preparation. Meanwhile, the knowledge of local government officials about the transparency of public policies has a significant effect on the budgeting of the Ende District Government.
PENGARUH AKUNTABILITAS PENGELOLAAN KEUANGAN ALOKASI DANA DESA DAN KEBIJAKAN DESA TERHADAP KESEJAHTERAAN MASYARAKAT : (Studi Kasus Pada Desa Lepo Lima Kecamatan Alok Timur Kabupaten Sikka) Yohana Satriani; Hermanus Reo; Nuraini Ismail
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.1008

Abstract

This study aims to determine the effect of accountability in financial management of village fund allocations and village policies on community welfare. This is also done to determine whether the accountability of the financial management of village fund allocations and village policies jointly (simultaneously) affects the welfare of the community. Respondents in this study were 81 people consisting of 35 men and 45 women of various ages and different occupations. The data were analyzed using multiple linear regression analysis by looking at the validity, reliability, normality, multicollinearity, heteroscedasticity, and hypothesis testing with the F test, T test and Multiple Determination Coefficient test. The results showed that the variable financial management accountability for village fund allocation and village policies had an effect on the welfare of the community, as well as the accountability for financial management of village fund allocations and village policies also had a simultaneous effect on community welfare.
ANALISIS PENERAPAN METODE PENYUSUTAN AKTIVA TETAP DALAM PENENTUAN LABA PADA PT. TELAGA ENDE Yosephina Mentalin Sombo; Yulita Londa; Sesilianus Kapa
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.1009

Abstract

The application of the method for each type of fixed assets in accordance with PSAK No. 16 will increase profits in the company. This study aims to determine the application of the method of depreciation of fixed assets at PT. Ende Lake. The application of the depreciation method for fixed assets at PT. Telaga Ende using the straight line method yields a profit of 0.015951% compared to using the multiple declining balance method and the straight-line depreciation method is 0.007838% higher than the number of years. Suggestion, to increase profit on the depreciation of fixed assets at PT. Telaga Ende companies should use the depreciation method for each type of fixed assets in accordance with PSAK No. 16.
ANALISIS PROSEDUR PENGENAAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN PADA BADAN PENDAPATAN DAERAH KABUPATEN ENDE Agus Purwanto; Falentina Lucia Banda; Sesilianus Kapa
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.1010

Abstract

BPHTB tax has officially become a regional tax with effect starting January 1, 2011. Thus, as of January 1, 2011 the Primary Tax Office (KPP Pratama) is no longer serving BPHTB service management, so taxpayers who will report BPHTB payments in connection with the property transaction process which is carried out will be directly hansled by the local Regency/City Government. In implementing the imposition, payment, collection and reporting procedures for the payment of Taxes for Acquisition of Rights on Land and Buildings (BPHTB) has not yet been implemented in accordance with applicable regulations both in the procedure and use of the system in the implementation of tax collection on Land and Building Acquisition Fees (BPHTB) so that the achievement in tax revenue for the acquisition of land and building rights (BPHTB) has not been maximal. The location of this research is the Regional Revenue Agency of Ende Regency. The data in this study were collected through documentation techniques regarding Ende Regency Regulation Number 2 of 2011 concerning Regional Taxes, Regent Regulation Number 20 of 2011 concerning Systems and Procedures for Acquisition of Land and Building Rights Acquisition Fees. Based on the results of the above research, there are obstacles that occur in implementing BPHTP procedures, among others, there are taxpayers who report their taxation activities dishonestly. For example, there is counterfeiting of receipts that allows BPHTB to be paid to be smaller than it should be and the Taxpayer Awareness Level is that there are still many tacpayers who are not honets or do not know the new rules that have been in effect since BPTHB has been transferred to become regional taxes. Like paying taxes. Taxpayers pay taxed based on NJOP (Sales Value of Tax Objects) which should be based on the agreed transaction price or based on the Tax Object Acquisition Value (NPOP). So that the efforts that must be made by the Ende Regency Regional Revenue Agency are to improve the performance of employees at the Ende Regency Regional Revenue Service so that the implementation of tax revenue and tax data can be directed according to applicable regulations.
PENGARUH SIKAP, NORMA SUBJEKTIF, KONTROL PERILAKU PERSEPSI TERHADAP MINAT PERILAKU PENGGUNAAN SISTEM INFORMASI AKUNTANSI BERBASIS E-COMMERCE : (Studi Kasus Pada Mahasiswa Prodi Akuntansi Universitas Flores Ende) Nur’Syabannia Hasan; Apriana Marselina; Nuraini Ismail
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.1011

Abstract

This study purposes to examine the factors that influence intention of behaviour on the use e-commerce based accounting information system. This research was conducted at Flores University in Ende with a population of 576 accounting students. Sample used in this research are 85 respondent. This research uses a quantitative approach. Data was collected using observation, interview, and questionnaire. This study used several tests including instrument test, classical assumption test, and hypotheses test. The result of study shows that (1) attitude usefulness have effect to use behaviour intention of e-commerce based accounting informstion system. (2) subjective norm usefulness have effect to use behaviour intention of e-commerce based accounting informstion system. (3) perceived behaviot control usefulness have effect to use behaviour intention of e-commerce based accounting information system.
ANALISIS SISTEM PEGENDALIAN INTERN TERHADAP PENGGAJIAN PADA TOSERBA SINAR MAS ENDE M Samsul A; Sabra B Wahab Thalib; Iriany Dewi Soleiman
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.1012

Abstract

The purpose of this study was to determine the payroll information system in Sinar Mas Ende Department Store. The data analysis technique used is descriptive by using a qualitative approach, where the data collected takes the form of words and pictures rather than numbers. The results of the analysis of the internal control system on payroll at the Sinar Mas Ende Department Store show that there are weaknesses caused by the double duty manager and manual attendance record that has the potential to cause irregularities. Companies are advised to add one more function, namely the financial function and use fingerscan to record employee attendance lists.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN PADA SATUAN KERJA PELAKSANAAN JALAN NASIONAL WILAYAH IV PROVINSI NUSA TENGGARA TIMUR (NTT) Maria Meilyantini Ero Suku; Iriany Dewi Soleiman; Nuraini Ismail
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.1013

Abstract

The purpose of this study was to determine the administrative factors and human resources, planning and documents of procurement of goods and services on budget absorption and also to find out the most dominant influences from administrative and human resource factors, which are found in the National Road Implementation Unit IV Region of NTT Province. . The study population consisted of 36 respondents who held positions in fields related to budget, including: PPK, PUMC, KTU, Technical Staff and Financial Staff (Reporting Officer) Satker, PPSPM, Treasurer, KTU, Planning Engineering Assistant, Supervision Engineering Assistant, in the Unit National Road Implementation Work Region IV NTT Province. The results of this study use multiple linear regression analysis which aims to determine whether or not there is an independent variable (X) on the dependent variable (Y). The analysis will be used with the help of the SPSS program. If analyzed, the t value of the planning document is 5.229 and t table is 2.03951, meaning that It can be seen that t is the planning document> t is the planning document table. Furthermore, it can also be seen that the t count of administrative records is 2.433> t table 2.03951, then it can be seen that the t count of HR competency is -0.987 <t table 2.03951, it is also seen that the t count of procurement documents is 0.345 <t table 2.03951, so it can be said that there are planning document variables and variables Administrative recording has a significant effect on budget absorption, while HR Competency Variables and Procurement Document Variables partially do not have an effect on budget absorption. The suggestion that can be given to the NTT Province National Road Implementation Unit IV in Ende is that the Institution / Ministry / Satker continues to pay attention to and optimize the absorption of the budget carried out every budget year through planning factors, administrative records, HR competence and procurement documents. From the four factors listed above, it is necessary to do so in order to determine their effect on the absorption of the budget, both partially and simultaneously on the absorption of the budget.

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