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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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ANALISIS EFEKTIVITAS PENERIMAAN RETRIBUSI PENGUJIAN KENDARAAN BERMOTOR PADA DINAS PERHUBUNGAN KABUPATEN ENDE Sofia Gena; Yulita Londa; Sabra B Wahab Thalib
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.v4i1.3905

Abstract

The aims of this study are, (1) to determine the effectiveness of receiving motorized vehicle testing fees (2) to determine the factors that influence the effectiveness of receiving motorized vehicle testing fees. The type of research used in this research is descriptive. Data obtained by means of observation, interviews, documentation. The data analysis technique used is quantitative descriptive, namely calculating the level of effectiveness of acceptance of motorized vehicle testing fees in Ende Regency from 2019-2021. The results of this study show that the effectiveness of receiving motor vehicle testing fees in Ende Regency in 2019 was 77.33%; in 2020 at 26.13%; and in 2021 it will be 4.28. Thus the effectiveness of receiving motor vehicle testing fees in Ende Regency, during 2019-2021 is not effective because the effectiveness rate is less than 100%. This shows that the performance of the Regional Government of Ende Regency, especially the Department of Transportation during 2019-2021, was not good in carrying out their duties, while the factors that affect the effectiveness of receiving motorized vehicle testing fees are, (10) lack of socialization of government officials from the Department of Transportation to the public about the importance of vehicle testing motorized vehicles; (2) weaknesses in supervision from government officials in ordering vehicles; (3) human resources in terms of expert testing staff; (4) lack of supporting facilities; (5) lack of public awareness and knowledge; (5) the existence of a covid-19 outbreak 19 which requires people not to gather.
ANALISIS SISTEM PENGENDALIAN INTERN DALAM PEMUNGUTAN RETRIBUSI TERMINAL ANGKUTAN SEBAGAI SUMBER PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN ENDE Kartika Saridewi Mochdar; Apriana Marselina; 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.v4i1.3906

Abstract

This study aims to determine how the implementation of the internal control system in collecting transportation terminal levies in Ende district as a source of local original income (PAD) has been running. The type of research used in this study is qualitative descriptive research. The location of the research was carried out at the office of the Transportation Office located on Jalan Ahmad Yani No.14 Ende Regency. The type of data used in this study is qualitative data obtained from the object under study using dokementation, observation, interview and literature study techniques. The qualitative data obtained are data on internal control in collecting regional levies in the form of explanations and descriptions obtained from the objects studied and written documents at the Ende Regency Transportation Office. In this study using primary data and secondary data. The design used to analyze this study is a descriptive method. The Internal Control System implemented by the Ende Regency Transportation Office in collecting terminal levies has not been in accordance with the government's internal control system Number 25 of 2018 because it does not use the existing/installed Control Evaluation and Revision of policies and procedures.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERUBAHAN LABA PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) KABUPATEN SIKKA Alfonsa Lodan; Iriany Dewi Soleiman
Jurnal Riset Ilmu Akuntansi Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023: September 2023
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v4i2.3907

Abstract

The study aims to analyze the influencing factors changes in profits of the Regional drinking Water Company (PDAM) of  Sikka Regency.The factors studied are ROA (Return On Assets),BOPO (Operating Costs to Operating Income),and TATO (Total Assets Turnover).The population used in this study is the Financial Report of Regional Drinking Water Company (PDAM) in Sikka Regency.The sampel used is the Report on Change in Profit and Loss of the Regional Drinking Water Company (PDAM) in Sikka Regency for 2019 to 2021.A useful analytical technique is multiple linear regression with a 5% confidencelevel.Hipothesis testing uses t-statistics to test the effect partially and f-statistics to test effect simultaneously (together) whivh is tested using SPPS Version for windows.Based on the results of data analysis,it shows:1)ROA (Return On Assets)partially has a positive effect on profit changes with a t-count of 6.156 with a significance level of 0.007 less than 0.05,so the calculated table is (6.156 larger than 2.03693).2)BOPO (Operating Costs to Operating Income) partially has a positive effect on changes in profit with a t-count of 11.679 with a significance level of 0.000 less than 0.05,the table is calculated (11.679 larger than 2.03693).3) TATO (Total Assets Tunover) partially has a positive effect on changes in profit with a t-count of 6.485 with a significance level of 0.001 less than 0.05 the table is calculated (6.485 larger than 2.03693).
PENGARUH PARTISIPASI MASYARAKAT, KOMPETENSI SUMBER DAYA MANUSIA DAN PENGAWASAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Dionisia Watu; Yulita Londa; Sabulon Sayang
Jurnal Riset Ilmu Akuntansi Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023: September 2023
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v4i2.3908

Abstract

The aims of this research are 1. To find out the effect of community participation on the accountability of managing village funds in Golewa District, Ngada Regency. 2. To determine the effect of human resource competence on the accountability of managing village funds in Golewa District, Ngada Regency. 3. To find out the effect of supervision on the accountability of managing village funds in Golewa District, Ngada Regency. This type of research uses causality research, the research was conducted in villages throughout Golewa District, Ngada Regency, the research data obtained will be analyzed with the help of the SPSS (Statistical Package for the Social Sciences) software application. Based on the results of the study, data was obtained that: The results of testing the community participation variable showed a regression coefficient value of 0.304. The tcount value of the community participation variable > ttable (2.047 > 2.02439) and a significant level of 0.048 <0.05. The results of testing the human resource competency variable show a regression coefficient value of 0.277. The tcount value of the human resource competence variable > ttable (2.184> 2.02439) and a significant level of 0.035 <0.05. The results of testing the community participation variable showed a regression coefficient value of 0.743. The tcount value of the community participation variable > ttable (3.262> 2.02439) and a significant level of 0.002 <0.05.
PENGARUH RETRIBUSI PASAR DAN RETRIBUSI SAMPAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN ENDE Helena Mogi; Nuraini Ismail; Apriana Marselina
Jurnal Riset Ilmu Akuntansi Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023: September 2023
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v4i2.3909

Abstract

This study aims (1) to determine the effect of Garbage Retribution on Ende Regency Original Income. (2) to determine the effect of market levies on Ende regency local revenue. This research is a quantitative descriptive research. Data were collected by observation, interviews, documentation and literature study using multiple linear regression analysis techniques. The results of this study indicate that (1) market fees do not have a significant effect on local revenue at the Regional Revenue Agency of Ende Regency. The results of this study are different from previous research conducted by Hermawan (2021). (2) Garbage fees have no significant effect on local revenue at the Regional Revenue Agency of Ende Regency, this is evidenced by the results of tcount > ttable (2.478 <2.13185) with a significance level (0.244 > 0.05). The results of this study are different from previous research conducted by Hermawan (2021).
PENGARUH KREDIT BERMASALAH, SIMPANAN ANGGOTA DAN JUMLAH ANGGOTA TERHADAP SISA HASIL USAHA (SHU) PADA KOPERASI SIMPAN PINJAM SINAR HARAPAN JEREBUU Maria Oktavia Klaudia Ririn; Falentina Lucia Banda; Yulita Londa
Jurnal Riset Ilmu Akuntansi Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023: September 2023
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v4i2.3910

Abstract

The purpose of this study is to determine the effect of non-performing loans, member savings and the number of members on the remaining operating results (SHU) in the Sinar Harapan Jerebuu Savings and Loans Cooperative. This type of research used is quantitative research. The data used is secondary data which is the financial report data of Savings and Loan Cooperatives The results showed that: 1) The number of non-performing loans has a negative effect on the amount of Remaining Business Results (SHU) in the Sinar Harapan Jerebuu Cooperative. This is evidenced by the value of tcount > ttable (-2.356 > 2.00324) and a significant level of 0.006 <0.05. This means that as the increasing number of non-performing loans, the total remaining business results (SHU) at the Sinar Harapan Jerebuu Savings and Loans Cooperative will increasingly experience an decrease in profits for the company in accordance with the reduced number of bad loans. 2) Total Member Savings has a positive effect on Total Remaining Results of Operations (SHU) at the Sinar Harapan Jerebuu Savings and Loans Cooperative. This is evidenced by the value of tcount > ttable (2.943 > 2.00324) and a significant level of 0.001 <0.05. This means that the number of members' savings increases, so the amount of remaining business results (SHU) at the Sinar Harapan Jerebuu Savings and Loans Cooperative is getting better and increasing or getting bigger. 3) The number of members has a positive effect on the amount of remaining business results (SHU) at the Sinar Harapan Jerebuu Savings and Loans Cooperative. This is evidenced by the value of tcount > ttable (2.389 > 2.00324) and a significant level of 0.020 <0.05. This means that the increase in the number of members means that the amount of remaining business results (SHU) received by the Sinar Harapan Jerebuu Savings and Loans Cooperative also increases in accordance with the increase in the number of members.
PENGARUH KOMPENTENSI APARATUR PEMERINTAH DESA, PARTISIPASI PENGGUNAAN, USABILITY SISTEM TERHADAP EFEKTIFITAS PENERAPAN SISTEM KEUANGAN DESA (SISKEUDES) PADA DESA-DESA SE KECAMATAN MAUROLE Yohanes Don Bosko Rega; Sabra B Wahab Thalib; Sabulon Sayang
Jurnal Riset Ilmu Akuntansi Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023: September 2023
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v4i2.3911

Abstract

This research aims to determine the influence of village government apparatus competency, usage participation, system usability on the effectiveness of implementing the village financial system (Siskeudes) in villages throughout Maurole District. This research is a type of quantitative research. The sampling technique used purposive sampling, totaling 30 respondents. The data analysis techniques used are Descriptive Statistics, Data Quality Test, Classical Assumption Test, Multiple Regression Analysis, and Hypothesis Testing. The results of this research show that: (1) Village Government Apparatus Competence has a significant positive effect on the Effectiveness of Implementing the Village Financial System (Siskeudes) in Villages in Maurole District, this is proven by the test results which show the regression coefficient value for the Village Government Apparatus Competence variable is equal to 0.452 with a calculated t value of 3.055 > 2,056 and a significance level of 0.005 <0.05. (2) User Participation has no effect on the Effectiveness of the Implementation of the Village Financial System (Siskeudes) in Villages in Maurole District, this is proven by the test results which show the regression coefficient value for the User Participation variable is 0.112 with a calculated t value of 0.598 < 2,056 and a significant level 0.555 > 0.05. (3) System Usability has a significant positive effect on the Effectiveness of the Implementation of the Village Financial System (Siskeudes) in Villages in Maurole District, this is proven by the test results which show the regression coefficient value of the Usability System variable of 0.446 with a calculated t value of 2.758 > 2,056 and the level significant 0.011<0.05. Based on the results of the determinant coefficient test (R2), it shows that the percentage contribution of the independent variable (Village Government Apparatus Competence, Usage Participation, System Usability) to the dependent variable (Effectiveness of Implementing the Village Financial System (Siskeudes) is 41.1% and the remaining is 58.9%. % influenced by variables outside the model that are not explained.
PENGARUH JUMLAH KREDIT DAN LIKUIDITAS TERHADAP SISA HASIL USAHA (SHU) (Studi pada KSP Koprina, Kelurahan Rongga Koe, Kecamatan Kota Komba, Kabupaten Manggarai Timur) Veronika Mira; Iriany Dewi Soleiman
Jurnal Riset Ilmu Akuntansi Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023: September 2023
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v4i2.3912

Abstract

This study aims to examine the effect of the amount of credit and liquidity on the remaining business results of the Koprina savings and loan cooperative, Rongga Koe Village. In this study, primary data was used in the form of observations and interviews with the manager of the Koprina Cooperative, which is related to this research. Determination of the sample uses financial report data obtained for three (3) years, namely in 2019, 2020 and 2021.The results showed that (1) the amount of credit has an effect on the remaining results of operations, this is evidenced by the t table value of 13.165 <2.035) < t count of 13.165 with a significance level of 0.000 <0.05. (2) liquidity has no effect on the remaining operating results. This is evidenced by the t table value of 2.228> 2.035 > t count of 2.228 with a significance value of 0.033 <0.05, or 5%
ANALISIS SUMBER DAN PENGGUNAAN MODAL KERJA PADA KOPERASI KREDIT JAYAKARTA ENDE Efrem Alfredo Ringgi Soka; Falentina Lucia Banda; Nuraini Ismail
Jurnal Riset Ilmu Akuntansi Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023: September 2023
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v4i2.3913

Abstract

The purpose of this study was to analyze the sources and uses of working capital at the Jayakarta Ende Cooperative Credit. The type of research used in this research is to use quantitative methods with data collection techniques (1) observation, (2) interviews, (3) documentation, (4) library research. The data analyzed is in the form of financial reports, namely the balance sheet of the Jayakarta Ende Credit Cooperative for 2018–2020. Financial report data were analyzed using analysis techniques of sources and use of working capital. The sources of working capital for the Jayakarta Ende Cooperative Credit in 2018 and 2019 consist of: Reducing the CS Program, Increasing Principal Savings, Compulsory Savings, Swakarsa Savings. And for 2019 and 2020 the sources of working capital consist of: Reduction in Buildings, Computers and Print, CS Program, Increase in Principal Savings, Compulsory Savings, Independent Savings, and Special Reserve Funds. While the use of working capital for the Jayakarta Ende Credit Cooperative in 2018 and 2019 consists of: building additions, building depreciation, computer and pint depreciation, CS program depreciation, and reserve funds. And for 2019 and 2020 the use of working capital consists of: Increased Depreciation of Buildings, Depreciation of Computers and Print, Depreciation of the CS Program, and Reduction in Reserve Funds.
PENGARUH MODAL, LOKASI DAN JENIS DAGANGAN TERHADAP PENDAPATAN PEDAGANG PADA PASAR BORONG KABUPATEN MANGGARAI TIMUR Flaviani Yartini Welda; Apriana Marselina
Jurnal Riset Ilmu Akuntansi Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023: September 2023
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v4i2.3914

Abstract

The purpose of this study was to determine the effect of capital, location and type of merchandise on the income of traders in the Borong market, East Manggarai Regency. The population in this study were all traders in Pasar Borong, East Manggarai Regency, totaling 458 traders. The sampling technique used purposive sampling, namely a sampling technique in which the sampling method was determined using certain characteristics, totaling 82 traders. 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) Capital affects the income of traders, this is evidenced by the regression coefficient value of the capital variable of 0.214 with tcount > ttable (2.728 > 1.990) and a significant level of 0.008 <0.05. (2) Location affects the income of traders, this is evidenced by the value of the regression coefficient of the location variable of 0.188 with tcount > ttable (2.797 > 1.990) and a significant level of 0.006 <0.05. (3) The type of trade affects the income of traders, this is evidenced by the value of the regression coefficient of the type of trade variable of 0.314 with tcount > ttable (3.235 > 1.990) and a significant level of 0.002 <0.05. Simultaneously the variables of capital, location and type of merchandise affect the income of traders by 26.7% while the remaining 73.3% is influenced by other variables not explained in this study.

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