Jurnal Riset Akuntansi

Sales Report Pada Momen Natal Tahun 2023 di Divisi Department Store PT. Trans Retail Indonesia

Kayla Malda Afrizza — 2024-09-19

Department Store is part of a supermarket that provides goods such as clothing, cosmetics, shoes, and accessories. This final project report aims to find out the sales report at the Christmas moment in 2023 in the department store division of PT Trans Retail Indonesia. This final project report uses primary data obtained through the system used by the PT Trans Retail Indonesia department store. Based on the results of data processing using vlookup and pivot, it shows that the sales results of the department store division at the Christmas moment in 2023 have decreased sales by 12.75% compared to the sales of the Christmas moment in 2022. With this it is very clear that the department store division's Christmas sales in 2023 did not reach the desired target.

Pengaruh Pengalaman Auditor dan Time Budget Pressure terhadap Kualitas Audit Pada Kantor Akuntan Publik di Jakarta Selatan

Hirim Tarihoran — 2024-10-06

The unexpected performance of an auditor is extremely undesirable in the course of an audit, but errors in the presentation of financial statements have occurred due to the lack of experience and expertise of an auditor. Therefore, this study was conducted to analyze the Auditor's Experience and Time Budget Pressure on Audit Quality. Therefore, this study was conducted to analyze the Auditor's Experience and Time Budget Pressure on Audit Quality. This study used primary data obtained through the distribution of questionnaires to 64 auditor respondents working in South Jakarta's CAP. Based on the results of the data test using SPSS V.26 software, it showed that simultaneously independent variables, namely Auditor Experience and Time Budget Pressure, explained the effect on dependent variables, namely Audit Quality by 55.3% while the rest was 44.7% affected by other factors not included in this regression model. Partially the Auditor's Experience and Time Budget Pressure have a positive effect on the Quality of Audits.

Analisis Rasio Likuiditas dan Profitablitas terhadap Kinerja Keuangan Pada PT Mega Perintis Tbk

Risaldy Al’Falaq — 2024-10-08

In this study,confirmation of the financial performance experienced by PT Mega Printis Tbk reflects a stable position and ia able to manage goog asset turnover in profitability and is able to manage short-term liability capitabilities well so that it is stated that PT Mega Perintis has good financial performance. The analytical tool used in this study is the multiple ratio analysis method, namely using liquidity and profitability ratios.

Analisis Pengembangan Produk Abon Ikan Kabupaten Pangandaran

Junianto Junianto — 2024-10-09

Fluctuations in sales volume can affect profits and add challenges for manufacturers in facing competition. Product development is a key strategy to improve competitiveness and meet consumer expectations through offering quality products. This study aims to analyze the development of shredded fish products at Mahakarya Canting Production House, Pangandaran. The research method used was a survey to select the business as the research location. The results show that Mahakarya Canting Production House has carried out product development through several aspects such as the existence of variations in raw materials, recipe adjustments, production processes, packaging design, packaging size and marketing strategies. A successful transition from traditional methods to modern production techniques can improve the efficiency and quality of the shredded fish products produced. In addition, innovative packaging design significantly increases the appeal of the product, especially among children. This research shows that Mahakarya Canting's strategy can serve as a model for other MSMEs looking to improve product offerings and market reach.

Pengaruh Coretax terhadap Transparansi dan Akuntabilitas Sistem Perpajakan

Muan Ridhani Panjaitan — 2024-10-16

This study aims to analyze the impact of Coretax on the transparency and accountability of the tax system through a literature review method. Coretax, as a digital tax technology system, is expected to enhance information transparency and strengthen oversight mechanisms in tax administration. The literature review indicates that the implementation of Coretax significantly contributes to improving transparency by providing real-time access for taxpayers to tax-related information, minimizing reporting errors, and simplifying access to regulatory updates. In terms of accountability, Coretax enhances tax authorities' ability to track transaction data, reduces opportunities for manipulation, and accelerates more efficient audit processes. The findings suggest that Coretax increases public trust in a more transparent and accountable tax system. However, challenges related to digital literacy and technological infrastructure readiness need to be addressed to optimize the system's positive impact in Indonesia.

Pengaruh Pendidikan, Literasi Keuangan dan Gaya Hidup terhadap Pengelolaan Finansial pada Mahasiswa Akuntansi Universitas 17 Agustus 1945 Surabaya

Diah Indri Anggriyanti — 2024-10-23

Effective financial management is an important part of life, especially for students who are heading towards financial independence. This study aims to provide an analysis of the influence of educational factors, financial literacy and lifestyle on the financial management of accounting students at the University of 17 August 1945 Surabaya. In this data analysis is carried out by observing the answers to the questionnaires that have been filled out and interviewing a number of students from the accounting study program. Using qualitative methods can gain a comprehensive understanding of how these factors interact and shape students' financial management practices. The results show that accounting education provides a strong theoretical foundation, based on the inclusion of certain research findings, but is not always directly proportional to the daily practice of financial management. Low levels of financial literacy are often a major obstacle, especially when it comes to long-term financial planning. Consumptive lifestyles are also an important factor in students' financial decisions. In addition, the study also found that social factors such as family and peer influence also affect students' financial behavior as well. This research provides a better understanding of the causes that influence college students' financial management. The results of this study can serve as a foundation for developing more relevant and effective financial education programs and provide recommendations for accounting students to better manage their finances. Researchers also hope to contribute to the development of student financial management literature, especially accounting students. The results of this study can also provide references for educational institutions, universities, and other financial institutions to design programs to improve student financial literacy.

Pengaruh Pendidikan, Pelatihan dan Pemahaman Akuntansi terhadap Kemampuan Mahasiswa Akuntansi Universitas 17 Agustus 1945 Surabaya dalam Mengerjakan Laporan Laba Rugi

Cailah Nasywa A. — 2024-10-24

This research aims to analyze the influence of education, training and understanding of accounting on the ability of accounting students at the University of 17 August 1945 Surabaya in preparing profit and loss reports. Through a qualitative approach, this research explores students' experiences in the accounting learning process and the challenges they face in applying this concept. Interviews were conducted with fifth semester accounting students who had received related education and training. The research results show that the majority of students feel that the process of preparing a profit and loss report is relatively easy, but challenges remain, especially in understanding accounting policies that frequently change and difficulties in managing complex information such as calculating taxes and cost of goods sold (COGS). The training provided is highly appreciated as it helps students develop analytical and practical skills, as well as deepening their understanding of accounting concepts. The combination of formal education and practical training has proven effective in improving students' ability to prepare financial reports accurately. It is hoped that this research can provide recommendations for developing curriculum and teaching methods in the field of accounting, so that students are better prepared to face the challenges of the world of work and are able to prepare financial reports properly and correctly.

Peran UMKM terhadap Stabilitas Ekonomi Indonesia

Afrini Fauziah — 2024-10-30

This research analyzes the important role of Micro, Small and Medium Enterprises (MSMEs) in maintaining Indonesia's economic stability. MSMEs make a significant contribution to Gross Domestic Income (GDP) and employment, with a contribution of around 61% to GDP and 97% to total employment. In addition, digitalization in the MSME sector has proven to be an important strategy in maintaining competitiveness and business sustainability amidst global economic changes. Through a descriptive qualitative approach, this research highlights the importance of improving the quality of human resources in strengthening the competitiveness of MSMEs. The research results show that strengthening MSMEs contributes to economic growth and reduces social inequality and poverty.

Pengaruh Institutional Ownership, Likuiditas, dan Firm Size terhadap Kebijakan Utang pada Perusahaan Sektor Pertambangan di BEI Tahun 2019-2022

Diah Nuraini — 2024-11-04

This research was conducted to determine the effect of institutional ownership, liquidity and firm size on debt policy in mining sector companies listed on the Indonesia Stock Exchange (BEI) in 2019-2022. This research uses 3 independent variables in the form of institutional ownership which is measured by comparing shares owned by institutions to outstanding shares, liquidity which is measured by the current ratio, and firm size which is measured by ln.total assets. The dependent variable is debt policy, measured using the debt to equity ratio. The population in this research is 87 mining sector companies registered on the IDX in 2019-2022. Sampling used purposive sampling technique. The total research sample was 45 companies with 144 financial report data tested using multiple linear regression analysis. The results of the research that has been conducted show that partially and simultaneously institutional ownership, liquidity and firm size has an effect debt policy.

Pengaruh Sistem Informasi Akuntansi dan Pemanfaatan Teknologi Informasi terhadap Kinerja Karyawan di Indonesia

Nuriani Nuriani — 2024-11-05

In the modern era, the implementation of Accounting Information Systems (AIS) and the use of Information Technology (IT) have an impact on employee performance in Indonesia. This research investigates various relevant previous studies through a thorough literature study. The results show that AIS and IT improve employee performance. The combination of the two can improve productivity, product or service quality, and a company's competitive advantage; AIS can improve work efficiency, data accuracy, and decision-making quality, while IT enables better collaboration, work flexibility, and wider information access. But the success of AIS and IT depends on many things, such as management support, employee training, and the suitability of the system to business needs. According to this study, AIS and IT are important components in improving employee performance in Indonesia.

Penerapan Praktek dan Teori Akuntansi Syariah Berdasarkan Prinsip Syariah

Muammar Khaddafi — 2024-11-08

Sharia accounting is Islamic-based accounting that is based on the Quran and al-Hadith as well as ijma' ulama. Advances in the field of Indonesian accounting are recognized by Islamic accounting practices, which is also known as sharia accounting. The concept of sharia accounting describes the teachings of Islam, which influence all aspects of human life, including economics and accounting. The objective of this article is to explain the differences between the principles of conventional accounting and shariah accounting. To achieve this objective, this article uses the literature study method. All information and data in this paper are taken from scientific journals, books, and the internet. The results of the study show that shariah accounting is actually better in many ways than conventional accounting because it describes the conditions of the application of the principles of shariah and conventional accounting.

Dampak Modal, Biaya Produksi, Dan Tenaga Kerja Terhadap Pendapatan UMKM Bidang Manufaktur Di Kota Bandar Lampung

Grace Sani Br. Siahaan — 2024-11-22

This study aims to analyze the influence of capital, production costs, and labor on the income of MSMEs in the manufacturing sector in Bandar Lampung City. This study uses a purposive sampling method involving 100 respondents whose data collection was carried out by distributing questionnaires to MSME actors in the sector. Data analysis was carried out using SMART PLS software version 3. The results of the study indicate that: (1) capital has a significant influence on the income of MSMEs in the manufacturing sector in Bandar Lampung City, (2) production costs also have a significant influence on the income of MSMEs in the region, and (3) labor is proven to have a significant influence on the income of MSMEs in the manufacturing sector in Bandar Lampung City.

Dampak Corporate Social Responsibility (CSR) dan Good Corporate Governance (GCG) Terhadap Nilai Perusahaan Sektor Energi yang Terdaftar di BEI periode 2019-2022

Aftinah Wafa Ahmadi — 2024-11-22

This research aims to determine the impact of CSR and GCG on company value in energy sector companies listed on the IDX in 2019-2022. The population in this study are energy sector companies listed on the IDX. The sampling method used was a purposive sampling method based on certain criteria, resulting in 11 energy sector companies listed on the IDX. The data collection technique in this research uses secondary data. The data analysis carried out was carrying out classical assumption tests, carrying out multiple linear regression analysis and carrying out hypothesis testing using IBM SPSS Statistics version 26 software. The results of this research show that the three independent variables simultaneously influence company value. Partially, CSR variables and institutional ownership have an effect on company value, while managerial ownership variables have no effect on company value.

Uji Pengaruh Pajak, Profitabilitas, dan Leverage terhadap Keputusan Transfer Pricing

Ni Made Kartika Putri — 2024-11-22

Globalization has had a significant impact on various aspects of life, including the economy, which has driven the growth of multinational companies in Indonesia. One practice that has become increasingly relevant in this context is transfer pricing, which refers to the determination of prices between divisions within a multinational company. This study aims to analyze the effects of taxes, profitability, and leverage on transfer pricing decisions in manufacturing companies, using a sample of 16 companies and data analysis with SPSS version 25. The results show that taxes and profitability do not have a significant impact, consistent with some previous studies. However, leverage was found to influence transfer pricing decisions, with companies having higher leverage tending to avoid transfer pricing practices in order to maximize profits. This study provides insights into the factors affecting transfer pricing decisions in manufacturing companies and the implications for tax management and financial strategies in the context of globalization dynamics.

Faktor-Faktor yang Mempengaruhi Penghindaran Pajak Pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia Tahun 2016-2020

Fakhrina Marsya Primandita — 2024-11-26

This study aims to examine the influence of profitability, firm size, and financial distress on tax avoidance. The population of this study is mining companies listed on the Indonesia Stock Exchange (IDX) during the period of 2016-2020. This research utilizes secondary data obtained from the financial statements of mining companies listed on the IDX from 2016 to 2020, which were downloaded from www.idx.co.id. The population of this study consists of 86 mining companies listed on the IDX during 2016-2020. Purposive sampling was employed to select a sample of 102 observations for analysis using multiple linear regression. The findings reveal that firm size and financial distress have a significant impact on tax avoidance, while profitability does not have a significant effect on tax avoidance.

Analisis Laporan Keuangan Sebelum, Selama dan Sesudah Pandemi Covid-19 Dalam Menilai Kinerja Keuangan Industri Food and Beverage Yang Terdaftar di Bursa Efek Indonesia (BEI)

Himawan Pradipta — 2024-11-28

Purpose_ This study was conducted with the aim of determining whether there is a difference in the financial performance of PT Sarimelati Kencana Tbk (PZZA) before, during, and after the Covid-19 pandemic. Furthermore, this study also aims to analyze whether the Covid-19 pandemic has an impact on the company's financial performance. Method_ The researcher used a quantitative descriptive analysis method to evaluate the financial performance of PT Sarimelati Kencana Tbk (PZZA). Conducting a financial performance assessment is considered important for a company to get a comprehensive picture of its financial position. This assessment is carried out using various methods, one of which is financial statement analysis. Financial statement analysis involves measuring liquidity, solvency, and profitability ratios. These ratios provide information about the company's ability to meet its obligations, manage its assets, and generate profits. Findings_ The financial performance of PT Sarimelati Kencana Tbk (PZZA) experienced a significant decline during the 2018-2023 period, mainly influenced by the impact of the Covid-19 pandemic. It can be said that the decline in the liquidity ratio indicates that there is difficulty for the company in meeting its short-term obligations. The increase in the solvency ratio indicates the company's increasing dependence on debt and the risk of default. It can be said that a decrease in the activity ratio indicates the company's inability to optimally utilize its assets to generate profits. A decrease in the profitability ratio indicates that the company has difficulty generating adequate profits. The company needs to increase capital, maximize sales turnover, and control costs.Implications_ This study provides theoretical contributions by enriching knowledge about financial statement analysis in the context of the Covid-19 pandemic. The findings of this study can be used as a consideration in formulating policies and strategies to improve the company's financial performance during the pandemic. Practically, this study is expected to help PT Sarimelati Kencana Tbk to increase its profitability in the post-pandemic period.Originality_ This study originally uses financial ratios to assess the company's financial performance.Research Type_ Empirical Study.

Analisis Akuntansi Pertanggungjawaban Sosial Sebagai Bentuk Tanggung Jawab Perusahaan terhadap Lingkungan Sekitarnya

Nurmila Nurmila — 2024-11-29

Social responsibility is another form of achievement of a financial institution. This is a form of responsibility that must be given especially to the surrounding area. BSI Bandar Lampung has carried out tourism empowerment as a form of social responsibility. To find out accountability reporting must be done in a good form of accountability. So the aim of this research is to analyze the accountability of social responsibility reporting carried out by BSI Bandar Lampung. This research is qualitative in nature with informants from the treasurer of BSI Bandar Lampung. The results of this research show that Bank BSI Bandar Lampung has implemented corporate social responsibility in the form of corporate social activities outlined in the form of partnership programs and environmental development. The implementation of corporate social responsibility accounting at BSI Bandar Lampung bank is less than optimal. There is no special report from the company for a detailed breakdown of CSR costs. CSR costs are included in non-operational items and included in the central BSI bank's annual financial report. The form of BSI Bandar Lampung bank's social activities is in accordance with applicable regulations

Akuntansi Pertanggungjawaban Sosial dan Lingkungan : Konsep, Implementasi, dan Tantangan

Imelda Saputri — 2024-11-30

Social and Environmental Responsibility Accounting (APSL) is increasingly important in the business world along with increasing attention to sustainability issues. This approach involves reporting that not only covers financial aspects, but also the social and environmental impacts caused by company activities. APSL's main goal is to increase transparency, accountability, and encourage responsible business practices towards society and the environment. APSL implementation involves identifying significant social and environmental issues, measuring impacts, and reporting that complies with international standards. Even though regulations related to social and environmental responsibility already exist, challenges in implementing APSL remain, including lack of understanding, high implementation costs, and regulatory inconsistencies between countries. The implementation of Good Corporate Governance (GCG) mechanisms that involve all stakeholders is expected to support the success of APSL and increase the credibility of social and environmental reporting. The company's success in implementing APSL shows that this strategy is not only beneficial for reputation, but also contributes to long-term economic sustainability.