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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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EVALUASI PENERAPAN PENGELOLAAN KEUANGAN DESA NGGESA BIRI BERDASARKAN PERMENDAGRI NOMOR 20 TAHUN 2018 (Studi Pada Desa Nggesa Biri Kecamatan Detukeli Kabupaten Ende) Maria Fariyanti Ida; Hermanus Reo; Sabulon Sayang
Jurnal Riset Ilmu Akuntansi Vol. 3 No. 1 (2022): Volume 3 Nomor 1 Tahun 2022: Maret 2022
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v3i1.3880

Abstract

This study aims to find out how financial management in Nggesa Biri Village is in accordance with Minister of Home Affairs Regulation No. 20 of 2018 concerning village financial management. the data used are primary and secondary data, then analyzing the data using interview and documentation methods. The population chosen is the financial reports of the village of Nggesa Biri, Detukeli District, with a sample of the financial reports for the village of Nggesa Biri, Detukeli District, for 2020-2021. The results of the study show that financial management in Nggesa Biri Village in the planning, implementation, administration, reporting and accountability stages in 2020-2021 basically applies Minister of Home Affairs Regulation No. 20 of 2018 in managing village finances, there are only a few things that need to be addressed. note that in the administration stage it needs to be improved again, at the reporting stage it is still late in submitting reports on the realization of the APBDesa implementation and the Accountability Stage there are also delays in submitting accountability reports and reports on the realization of APBDesa implementation and accountability reports are not transparently submitted to the public.
PENGARUH HARGA JUAL DAN BIAYA PROMOSI TERHADAP VOLUME PENJUALAN MOTOR YAMAHA FINO GRANDE Yuliana Mare; Yulita Londa; Sesilianus Kapa
Jurnal Riset Ilmu Akuntansi Vol. 3 No. 1 (2022): Volume 3 Nomor 1 Tahun 2022: Maret 2022
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v3i1.3881

Abstract

ANALISIS PERENCANAAN KEBUTUHAN BAHAN BAKU MEUBEL PADA CV. KARYA HARAPAN WATU CI’E DI KECAMATAN POCORANAKA TIMUR, KABUPATEN MANGGARAI TIMUR Filomena Wiwin Wai Wuleng; Falentina Lucia Banda; Iriany Dewi Soleiman
Jurnal Riset Ilmu Akuntansi Vol. 3 No. 1 (2022): Volume 3 Nomor 1 Tahun 2022: Maret 2022
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v3i1.3882

Abstract

The formulation of this research is how is the planning of furniture production at CV. Karya Harapan Watu Ci'e?. The goal to be achieved in this study is to analyze furniture production planning at CV. by Harapan Watu Ci'e?. This research uses a type of qualitative research. The location of this research is at CV. Karya Harapan Watu Ci'e, East Manggarai Regency. Data collection techniques are Observation, Interview, Documentation Study, and Literature Study. Based on the results of research on the company CV. Harapan Watu Ci'e's work can be said to be not good because of the problem of insufficient supply of raw materials, when customer demand is soaring. This has been proven by CV. Karya Harapan Watu Ci'e experienced fluctuations. In 2019-2021 it has decreased. In addition, the system applied to CV. Harapan Watu Ci'e's work is still familial and conventional, carried out by subjective judgment without being based on precise calculations. Requests made by management are also subjective and based on experience in previous periods. Therefore, the company must look again at the raw material inventory planning to be produced, so that when producing it, it does not experience shortages and excesses.
PENERAPAN LAPORAN KEUANGAN PADA UMKM TOSERBA KELIMUTU WOLOWARU SESUAI STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH Nur Ainun Jadul; Apriana Marselina; Nuraini Ismail
Jurnal Riset Ilmu Akuntansi Vol. 3 No. 1 (2022): Volume 3 Nomor 1 Tahun 2022: Maret 2022
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v3i1.3883

Abstract

This study aims to find out how the application of Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) to the Kelimutu Department Store Business in Wolowaru District, Ende Regency is appropriate or not. The data collection technique used in this study is a qualitative descriptive method. The results of the study show that the Kelimutu Department Store in Wolowaru District, Ende Regency, has not implemented the recording of financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). In general, the recording and preparation of financial reports carried out by business owners is only in the form of simple financial reports regarding records of incoming and outgoing cash and the final balance. Business owners do not implement the preparation of financial reports starting from general journals, ledgers, trial balances, adjusting entries, trial balance after adjustments, to financial reports which include profit and loss reports, statements of financial position and notes to financial statements. Keywords:
PENGARUH SKALA USAHA, UMUR USAHA, BUDAYA ORGANISASI DAN PELATIHAN PENYUSUNAN LAPORAN KEUANGAN TERHADAP IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABITAS PUBLIK (SAK ETAP) Yovita Titu; Iriany Dewi Soleiman; Yulita Londa
Jurnal Riset Ilmu Akuntansi Vol. 3 No. 1 (2022): Volume 3 Nomor 1 Tahun 2022: Maret 2022
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v3i1.3884

Abstract

The purpose of this study was to determine the effect of Business Scale, Age of Business, Organizational Culture and Financial Reporting Training on the Implementation of Financial Accounting Standards for Entities Without Public Accountability (Sak Etap) (Empirical Study on Cooperatives in Ende Regency). Based on the purposive technique, this study used a sample of 36 respondents. The type of research used is quantitative. This study uses primary data, namely questionnaires. Data were analyzed using multiple linear regression analysis which processing through IBM SPSS Statistics ver 25. The results of this study indicate that: (1) Business Scale has an effect on the implementation of SAK ETAP. This is evidenced by the regression coefficient value of the Business Scale variable of 0.449 with tcount > ttable (2.205 > 2.040) and a significant level of 0.035 <0.05. (2) Age of Business affects the Implementation of SAK ETAP. This is evidenced by the regression coefficient value of the Age of Business variable of 0.885 with tcount > ttable (3.076 > 2.040) and a significant level of 0.004 <0.05. (3) Organizational Culture influences the implementation of SAK ETAP. This is evidenced by the regression coefficient value of the Organizational Culture variable of 0.765 with tcount > ttable (4.690>2.040) and a significant level of 0.000<0.05. (4) Financial Report Preparation Training has an effect on the Implementation of SAK ETAP. This is evidenced by the regression coefficient value of the Financial Statement Preparation Training variable of 0.560 with tcount > ttable (5.809>2.040) and a significant level of 0.000 <0.05. Simultaneously, the variable of SAK ETAP implementation is influenced by the variables of Business Scale, Age of Business, Organizational Culture, and Training on Financial Reporting by 59.8%. While the remaining 40.2% is explained by other variables outside the model.
ANALISIS ALOKASI BIAYA OVERHEAD PABRIK ATAS PENENTUAN HARGA POKOK PRODUKSI PADA TOTO ATE MEUBEL DI DESA TENDATOTO KECAMATAN WOLOWAE KABUPATEN NAGEKEO Agriana Noni; Sabra B Wahab Thalib; Falentina Lucia Banda
Jurnal Riset Ilmu Akuntansi Vol. 4 No. 1 (2023): Volume 4 Nomor 1 Tahun 2023: Maret 2023
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v4i1.3894

Abstract

he purpose of this study was to determine the allocation of factory overhead costs in determining the cost of production at Toto Ate Furniture in Tendatoto Village, Wolawae District, Nagekeo Regency. The data analysis technique used is descriptive qualitative analysis of data collected, compiled, grouped and analyzed so that it can provide an actual picture of the allocation of factory overhead costs in determining the cost of production at Toto Ate Furniture in Tendatoto Village, Wolowae District, Nagekeo Regency. The results of this study indicate that (1) production costs at Toto Ate Meubel are not actual costs, which do not include distribution costs in calculating the cost of production. (2) There is a significant difference between the calculation of the cost of production that has been carried out by Toto Ate Meubel, and the calculation of the cost of production that should have been done. (3) BOP loading based on the direct labor cost method obtained a percentage of 49% of the total direct labor cost.
PENGARUH TINGKAT PENDIDIKAN, PENGALAMAN KERJA, PELATIHAN DAN PENGGUNAAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN Beteranda Maria Yasinta Deze; Sabulon Sayang; Sesilianus Kapa
Jurnal Riset Ilmu Akuntansi Vol. 4 No. 1 (2023): Volume 4 Nomor 1 Tahun 2023: Maret 2023
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v4i1.3896

Abstract

The purpose of this study was to determine the effect of education level, work experience, training and use of information technology on the financial reports of BUMDes in Bajawa District, Ngada Regency. The population in this study were BUMDes administrators in Bajawa District, totaling 10 villages in one village consisting of 3 BUMDes administrators, so the total population is 30 people. The sampling technique in this study was carried out using saturated sampling technique or total sampling, which is a sampling technique where the number of samples is equal to the population. This type of research uses quantitative research. This study uses primary data, namely a questionnaire. Data were analyzed using multiple linear regression analysis which was processed using IBM SPSS Statistics ver 25. The results of this study indicate that: (1) The level of education affects the quality of financial reports. This is evidenced by the coefficient value of the education level variable of 0.248 with tcount> ttable (2.533 > 2.059) and a significant level of 0.018 <0.05. (2) Work experience affects the quality of financial reports. This is evidenced by the coefficient value of the work experience variable of 0.256 with tcount> ttable (2.425 > 2.059) and a significant level of 0.023 <0.05. (3) Training affects the quality of financial reports. This is evidenced by the coefficient value of the training variable of 0.273 with tcount > ttable (2.294 > 2.059) and a significant level of 0.030 <0.05. (4) The use of information technology affects the quality of financial reports. This is evidenced by the variable coefficient value of the use of information technology of 0.325 with tcount> ttable (2.691 > 2.059) and a significant level of 0.013 <0.05. Simultaneously each variable of education level, work experience, training, and use of information technology has an effect on financial reports, namely the use of information technology has an effect on financial reports, namely 48.8% and the remaining 51.2% is influenced by other variables not included in the study.
ANALISIS SUMBER DAN PENGGUNAAN MODAL KERJA PADA KOPERASI KREDIT SANGOSAY CABANG PEMBANTU BAJAWA Getrudis So’o; Nuraini Ismail; Apriana Marselina
Jurnal Riset Ilmu Akuntansi Vol. 4 No. 1 (2023): Volume 4 Nomor 1 Tahun 2023: Maret 2023
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v4i1.3900

Abstract

The purpose of this study was to analyze the sources and uses of working capital in the Sangosay Credit Cooperative, Bajawa Sub-Branch. The type of research used in this research is descriptive research with data collection techniques (1) observation, (2) interviews, (3) documentation, (4) literature study. The results of the study show that, (1) in 2019-2020 the sources of working capital consist of several items, namely increasing principal savings, mandatory savings and increasing SHU/net surplus. The use of working capital consists of several items, namely the increase in office equipment, accumulated depreciation of equipment and reduced reserve funds. (2) 2020-2021 sources of working capital consist of several items, namely increasing principal savings, mandatory savings and reducing SHU/net surplus. The use of working capital consists of several items, namely increasing office equipment, accumulated depreciation of equipment and reduced reserve funds.
EVALUASI PENGELOLAAN DAN PERTANGGUNGJAWABAN ALOKASI DANA DESA DI DESA EKOAE KECAMATAN WEWARIA KABUPATEN ENDE Aloysius Redemtus Benge; Sabulon Sayang; Nuraini Ismail
Jurnal Riset Ilmu Akuntansi Vol. 4 No. 1 (2023): Volume 4 Nomor 1 Tahun 2023: Maret 2023
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v4i1.3902

Abstract

According to the regulation of the Minister of Home Affairs Number 20 of 2018 Village Funds are funds sourced from the APBN (State Revenue Expenditure Budget) which are calculated for villages that are transferred through the district/city APBD (Regional Revenue Expenditure Budget) and are used to finance regional administration, implementation of development , social scanning, and community empowerment. The research method used is descriptive research using observational data collection techniques, interviews, documentation and literature study. The results of the study show that the management of Village fund allocations in Ekoae Village, Wewaria District, Ende Regency is in accordance with Permendagri NO 20 of 2018.
ANALISIS KINERJA KEUANGAN PADA KOPERASI SIMPAN PINJAM “WANITA KARYA LANGA” KECAMATAN BAJAWA KABUPATEN NGADA Petrasia Yunita Ma’a; Iriany Dewi Soleiman; Falentina Lucia Banda
Jurnal Riset Ilmu Akuntansi Vol. 4 No. 1 (2023): Volume 4 Nomor 1 Tahun 2023: Maret 2023
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v4i1.3903

Abstract

The purpose of this study was to determine the financial performance of the Karya Langa Women's Savings and Loans Cooperative, Bajawa District, Ngada Regency in 2019-2021. This type of research is Descriptive Research. This research was conducted at the Karya Langa Women's Savings and Loans Cooperative, Bajawa District, Ngada Regency with the sample being the balance sheet report and remaining business results for 2019, 2020 and 2021. the results of the analysis in the balance sheet report and remaining operating results for 2019-2021 are: 1. The current ratio value from 2019 reached 227% with very good criteria, then in 2020 it reached 226% with very good criteria, and in 2021 it reached 159% with pretty good criteria. Thus the cooperative's liquidity for three years in terms of the current ratio can be declared healthy in meeting short-term debt and current assets owned by the cooperative. 2. The debt ratio in 2019 was 76.10% with unfavorable criteria; in 2020 it is 75.25% with not good criteria; and in 2021 it is 72.17% with unfavorable criteria. Thus the solvency of the cooperative for three years in terms of the debt ratio can be declared not yet solvable in fulfilling its debts. 3. The value of return on equity in 2019 was 6.77% with unfavorable criteria; in 2020 it is 1.26% with bad criteria and in 2021 it is 1.28% with bad criteria. Thus the profitability of cooperatives for the last three years has not been profitable in producing SHU.

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