Jurnal Riset Akuntansi

Perbandingan Kinerja Antar 3 Perusahaan pada PT Gudang Garam Tbk, PT HM Sampoerna Tbk dan PT Indonesia Tobacco Tbk Periode 2019-2023

Diah Indri Anggriyanti — 2024-12-23

This study discusses the comparison of the financial performance of three tobacco companies in Indonesia, namely PT Gudang Garam Tbk, PT HM Sampoerna Tbk, and PT Indonesia Tobacco Tbk in the 2019-2023 period. The analysis was conducted using financial ratios including liquidity, activity, solvency, profitability, and market to evaluate the operational performance and financial structure of each company. The results showed that PT HM Sampoerna Tbk consistently had the best performance in terms of operational efficiency, profitability, and solvency. Meanwhile, PT Gudang Garam Tbk excels in dividend policy, despite facing challenges in asset efficiency and profitability. PT Indonesia Tobacco Tbk, despite showing improvement in some solvency ratios, still faces high financial risk and low operational efficiency. This study provides important insights for investors and stakeholders to understand the competitive position and opportunities for improvement of corporate strategies in the tobacco industry.

Penggunaan Teknologi Finansial Syariah Dalam Laporan Keuangan

Desi Saraswati — 2024-12-26

This research explores the development and use of Islamic fintech in financial reporting in Indonesia. Islamic fintech, which integrates Islamic principles with financial technology, has shown significant growth, particularly given Indonesia's status as the country with the largest Muslim population. Using a qualitative descriptive research method, this study examines how Islamic fintech facilitates transparency, efficiency, and financial inclusion while adhering to Islamic principles such as avoiding riba, gharar, and maisir. The findings indicate that Islamic fintech has enhanced the quality of financial reporting through technologies like blockchain, enabling real-time transaction tracking. However, challenges such as uneven distribution and dynamic regulations remain obstacles. This research provides insights into how Islamic fintech can refine the governance of Islamic finance, emphasizing the need for cooperation among government, regulators, and industry to maximize the potential of Islamic fintech in improving the efficiency and effectiveness of the Islamic financial market.

Analisa Keuntungan Merjer, dan Konglomerasi Pada Skala Ekonomi

Eksel Perdian Anggara — 2024-12-30

Analysis only to reach, industries often adopt patterns such as conglomeration or merger to improve and strengthen their market stability. Conglomeration and merger are key concepts in industrial growth. Merger itself involves the unification of two new different industries to achieve greater efficiency. In the context of economies of scale, companies can save costs by increasing production, expanding factories, or increasing their market share through the implementation of merger and conglomeration strategies. Industry analysis is also an important step in optimizing the implementation of this

Peran Ibu Rumah Tangga dalam Meningkatkan Perekonomian Keluarga di Desa Bontomanai Kabupaten Bulukumba

Auliya Rukmana Amar — 2025-01-06

The role of a mother is not only to take care of the household and household activities, but also to help the family economy. The reason housewives have a dual role in the family is, first, because of economic pressure, second, when the husband dies or the wife divorces, third, to fill free time and develop skills. This research is a research that uses qualitative methods. The subjects of this study are six housewives who work to earn a living. Data collection is carried out by observation, interviews, and documentation. The data analysis used is data reduction, data presentation and verification or conclusion drawn. The validity test of the data used in this study is membercheck, and triangulation. The results of the study show that the role of housewives who participate in earning a living greatly affects the improvement of the economy. This can have a positive impact on housewives in Bontomanai Village, Bulukumba Regency, namely increasing family income and fulfilling daily needs.

Pengaruh Sistem Informasi Akuntansi, Pengendalian Internal dan Motivasi Kerja terhadap Kinerja Karyawan

Hazinatut Daulah — 2025-01-07

The research findings indicate that accounting information systems have a positive impact on employee performance, as evidenced by a P-value of 0.026 (P < 0.05). This suggests that implementing effective information systems can enhance efficiency and productivity. Additionally, internal controls significantly influence employee performance, with a P-value of 0.000 (P < 0.05). These results highlight that robust internal controls create a more structured work environment and help reduce the risk of errors. On the other hand, work motivation does not have a significant effect on performance, with a P-value of 0.239 (P > 0.05). This implies that other factors may play a more dominant role in improving performance compared to intrinsic motivation. Overall, the study concludes that accounting information systems and internal controls have a greater positive impact on employee performance, while the effect of work motivation is more limited.

Pengaruh Penerapan Sistem Informasi Akuntansi, dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan dengan Kompetensi Sumber Daya Manusia sebagai Variabel Moderasi

Aurelia Zarah Kamandita — 2025-01-07

This study aims to analyze the influence of the application of Accounting Information Systems (AIS), Internal Control Systems (ICS), and Human Resource Competence (HRC) on the quality of financial statements, with HRC as a moderating variable. The research was conducted on financial department employees at Eyelink Group using a quantitative approach and Partial Least Squares (PLS) analysis technique. The findings reveal that AIS and ICS do not have a significant direct impact on the quality of financial statements. However, HRC significantly affects the quality of financial statements. HRC also strengthens the relationship between AIS and the quality of financial statements but does not significantly moderate the relationship between ICS and the quality of financial statements. These findings underscore the importance of competent human resource management to support optimal AIS implementation and improve the quality of financial statements. The study recommends the development of human resource competence through continuous training and education as a strategic measure to enhance financial reporting quality.

Peningkatan Kinerja Keuangan Melalui Remunerasi Berbasis Sistem Informasi Akuntansi dan Pengelolaan Keuangan

Yunita Eka Cahyani — 2025-01-07

This study aims to analyze the impact of accounting information systems and financial management on financial performance, with remuneration as a mediating variable. Using a quantitative approach, the research involved 36 respondents from Eyelink Group and its branches. Data were collected through questionnaires and analyzed using Structural Equation Modelling (SEM) with SmartPLS software. The findings indicate that accounting information systems have a positive and significant effect on remuneration, and remuneration positively affects financial performance. However, financial management does not have a direct significant impact on financial performance. Additionally, remuneration mediates the relationship between accounting information systems and financial performance but does not mediate the relationship between financial management and financial performance. These findings provide valuable insights for companies to optimize the use of accounting information systems and remuneration policies to enhance financial performance.

Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan dengan Good Corporate Governance sebagai Variabel Moderasi (Studi Kasus Eyelink Group)

Berliana Nur Maulida — 2025-01-07

This study aims to examine the influence of Accounting Information Systems (AIS) and Internal Control Systems (ICS) on the quality of financial statements, with Good Corporate Governance (GCG) as a moderating variable. This quantitative research employs Partial Least Squares (PLS) analysis on 36 respondents from Eyelink Group. The results indicate that AIS and ICS do not significantly affect the quality of financial statements. However, GCG has a significant effect on the quality of financial statements and strengthens the relationship between AIS and financial statement quality. GCG does not show significant moderation in the relationship between ICS and financial statement quality. This study highlights the importance of implementing effective GCG to improve financial statement quality and support optimal AIS implementation.

Pengaruh Tarif Pajak dan Kepemilikan Asing terhadap Penerapan Transfer Pricing untuk Penghindaran Pajak

Miladiah Kusumaningarti — 2025-01-08

The purpose of this study is to determine the effect of tax rates (X1) and foreign ownership (X2) on the application of transfer pricing (Y) for tax avoidance (Z). Case study of consumer goods manufacturing companies listed on the IDX for the 2017-2021 period. The population of this study was 63 companies in the consumer goods sector and 7 companies were selected as samples according to the criteria in purposive sampling. The analisys technique used in this study is multiple linier analisys, which was previously tested first with the classical assumption test. The results of this study indicate that partially tax rates do not affect transfer priing and foreign ownership partially affects transfer pricing. However, simultaneously does not affect transfer pricing. The correlation coefficient value shows that all independent nvariables have an influence of 76.3 the rest is explained by other variables outside the study. Based on the path analys test, the results show that tax rates affect tax avoidance while foreign ownership and transfer pricing do not affect tax avoidance. The correlation coefficient value shows that tax rates, foreign ownership and transfer pricing on tax avoidance are 67.1 on the next variable, 32,9 the rest is explainedby other variables outside the study.

Pengaruh Pertumbuhan Laba, Reputasi Kap, Ukuran Perusahaan Terhadap Kualitas Laba

Wanda Nur Qomaria — 2025-01-09

This study aims to examine the effect of Earnings Growth, Reputation of the Public Accounting Firm (KAP), and Company Size on Earnings Quality in companies listed on the Indonesia Stock Exchange (IDX) in 2022. Using a quantitative approach and descriptive statistical methods, the data used was obtained from the company's financial statements, with saturated sampling techniques. Data processing is done using multiple regression analysis through the SPSS program. The results showed that Earnings Growth has no effect on Earnings Quality, while KAP Reputation and Company Size have a significant effect on Earnings Quality. This study has limitations in a quantitative approach that lacks depth, so it is recommended that future studies use a more comprehensive approach or add other variables to obtain more complete results.

Pengaruh Sistem Pengendalian Intern, Sistem Informasi Akuntansi, Dan Komitmen Organisasi Terhadap Akuntabilitas Pengelolaan Alokasi Dana Desa Pada Desa-Desa di Kecamatan Kupang Tengah

Abdon Lodowik Tasesab — 2025-01-10

This research aims to determine the influence of the internal control system, accounting information system, and organizational commitment on the accountability of village fund allocation management in villages in the Kupang Tengah District. The data used in this research are primary and secondary data. The data obtained in this research were collected through questionnaires distributed directly to all village officials in the Kupang Tengah District. This study uses a Quantitative approach with a saturated sampling technique. The data analysis technique used is descriptive statistical analysis, validity test, reliability test, normality test, and hypothesis testing. The analysis tool used is Statistical Package for the Social Sciences 23 (SPSS 23). The results of this study indicate that there is a significant influence of the internal control system, accounting information system, and organizational commitment on the accountability of village fund allocation management.

Program Aplikasi Penerimaan dan Pengeluaran Kas Berbasis Web pada PT Air Minum Tabalong Bersinar (Perseroda)

Nadia Puteri Utami — 2025-01-10

PT Air Minum Tabalong Bersinar (Perseroda) is a regional-owned business entity engaged in the field of drinking water services for all people in the Tabalong Regency area. A company really needs to carry out internal control over cash receipt and disbursement procedures, because it is related to the continuity of the company's operations. Every day, PT Air Minum Tabalong Bersinar (Perseroda) always supervises cash receipts sourced from water bill income, new connection installations, reconnections, and inspection income. The large amount of cash received every day makes transactions increasingly dense, there is no application to process cash filling and disbursement data, so the calculations are inaccurate, and it is difficult to present cash receipt and disbursement reports briefly. In addition, the problems that occur in cash management, PT Air Minum Tabalong Bersinar (Perseroda) still does the manual method, namely by entering cash receipts and disbursements in Microsoft Excel, and recapitulating data every day by entering it into the table provided. This is less effective and efficient, because it does not shorten the processing time at all and can be risky for data that has not been entered due to unsystematic presentation. Therefore, an application is needed that can handle the current problems, namely the cash receipt and disbursement application to help the process of presenting reports briefly and make it easier for employees to enter data, search for data, and computerized income.

Pengaruh Sistem Informasi Akuntansi, Kompetensi Sumber Daya Manusia dan Pengendalian Intern terhadap Kualitas Laporan Keuangan

Amil Setiawati — 2025-01-13

This study aims to assess the influence of Accounting Information Systems, human resource (HR) competency, and internal control on the quality of financial reports at PT Semen Indonesia Logistik. The independent variables analyzed in this study include accounting information systems, human resource competency, and internal control, while the dependent variable is the quality of financial reports. The study used a saturated sampling method involving 30 employees as respondents. Data analysis was performed using SPSS version 25 software to test the relationship between variables through multiple linear regression tests. The results showed that Accounting Information Systems and HR competency did not have a significant effect on the quality of financial reports, while internal control had a significant positive effect on the quality of financial reports during the study period.

Penerapan Akuntansi Pertanggungjawaban sebagai Alat Penilaian Kinerja Manajer Pusat Biaya pada PT. Semen Indonesia Logistik

Nabilah Nur Fauziah — 2025-01-13

PT. Semen Indonesia Logistik, as a logistics service provider company, plays a strategic role in supporting Indonesia's economic dynamics. This research aims to determine the extent to which responsibility accounting is implemented as a tool to assess the performance of cost center managers at PT. Semen Indonesia Logistik in supporting the achievement of company objectives. Responsibility accounting is one of the most important components of overall control in a company. This research uses a qualitative descriptive method with a case study approach. The analysis results show that PT. Semen Indonesia Logistik has implemented responsibility accounting optimally. This can be seen from the responsibility accounting requirements that have been implemented, including the organizational structure that has described the authority and responsibility of each level of manager in the company. The company has carried out budget preparation by classifying controllable and uncontrollable costs, account code classification, and responsibility reports. The implementation of responsibility accounting plays an important role in determining responsibility centers, making it easier for managers to evaluate their performance according to established responsibilities. The performance assessment standard at PT. Semen Indonesia Logistik uses Key Performance Indicators (KPI) that must be achieved within one period.

Pengaruh Rotasi Audit, Leverage, Ukuran Perusahaan Klien, Komite Audit dan Fee Audit terhadap Kualitas Audit

Devina Harys Mawarini — 2025-01-23

This study aims to analyze the influence of Audit Rotation, Leverage, Client Firm Size, Audit Committee, and Audit Fees on Audit Quality. The research employs a quantitative method with a sample consisting of 109 companies from the Consumer Non-Cyclicals, Properties & Real Estate, and Energy sectors listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. Data analysis was conducted using logistic regression techniques with SPSS software version 25. The study found that the Audit Rotation variable has a negative effect on Audit Quality, the Client Firm Size variable has a positive effect on Audit Quality, while the variables Leverage, Audit Committee, and Audit Fees have no significant effect on Audit Quality.

Pengaruh Profitabilitas, Struktur Modal, dan Likuiditas terhadap Nilai Perusahaan dengan Ukuran Perusahaan Sebagai Variabel Moderasi

Yuli Ermawati — 2025-01-23

This study aims to analyze the influence of Profitability, Capital Structure, and Liquidity on Firm Value with Firm Size as a moderating variable. Employing a quantitative approach using purposive sampling method, the study includes 26 food and beverage industry companies listed on the Indonesia Stock Exchange (BEI) from 2021 to 2023. The research tests the effects of independent variables on dependent variables and through moderating variables. Hypothesis testing results indicate a significant positive effect of profitability on firm value, while no significant influence is found between capital structure, liquidity, and firm value. Moderation testing shows that firm size moderates the impact of liquidity on firm value, but not yet for profitability and capital structure.

Pengaruh Transparansi, Akuntabilitas, dan Responsibilitas Pengelolaan Keuangan Sekolah terhadap Kinerja Guru pada Sekolah Dasar di Plemahan-Kediri

Amelia Candra Murti — 2025-01-24

This research aims to determine the effect of transparency, accountability and responsibility in school financial management on teacher performance in Plemahan-Kediri. The research sample was elementary school teachers in the Plemahan-Kediri sub-district. The research method used in this research is a quantitative method with sampling using proportional random sampling technique, data testing using SPSS 26 software which is analyzed using multiple regression tests. The results of the research conducted show that transparency and accountability have a negative effect on teacher performance. Meanwhile, responsibility has a positive effect on the performance of elementary school teachers in Plemahan-Kediri.

Analisis Prosedur Pemberian Kredit Usaha Rakyat dan Penanganan Kredit Macet Pada PT. Bank Rakyat Indonesia Unit Diponegoro Soe

Rufina Seno Saba — 2025-01-29

This research is motivated by the observation that in providing credit, good credit provision procedures must be considered so that it can reduce the impact of the risk of non-performing loans and efforts are also needed to handle cases of increasing non-performing loans. This study aims to (1) analyze the procedure for providing People's Business Credit (KUR) and (2) handling non-performing loans at PT. BRI Unit Diponegoro. People's Business Credit is one of the government programs that aims to encourage the development of micro, small and medium enterprises (UMKM) in Indonesia. The procedure for providing KUR at PT. BRI Unit Diponegoro involves a series of stages, starting from credit applications, field surveys and verifications, credit analysis, credit granting decisions and credit disbursement. This study also examines the mechanism for handling non-performing loans which includes identifying the causes of late payments, credit restructuring, revitalization of mantri and summons to the court. The method used in this study is a case study with a qualitative approach, where data is collected through interviews and analysis of related documents. The results of the study indicate that although the KUR provision procedure is in accordance with applicable provisions, the biggest challenge lies in the loan fund manager, in this case the customer. Customers are unable to manage loan funds properly and are used for needs outside of business interests, of course this requires a more effective and efficient handling strategy. Proper handling of bad debts can help minimize losses and increase the sustainability of the KUR program, as well as support the development of MSMEs in the region.

Mengungkap Penyebab Kepailitan PT. Sri Rejeki Isman Tbk (Sritex) : Faktor Internal, Eksternal, Manajemen Keuangan dan Proses Hukum

Adelia Pramadanty Darmansyah — 2025-01-30

PT Sri Rejeki Isman Tbk (Sritex), a prominent player in Indonesia’s textile industry, has faced significant challenges culminating in bankruptcy. This research aims to thoroughly examine the external and internal factors that triggered the bankruptcy of Sritex and explore the legal process the company underwent. By employing a qualitative approach and descriptive analysis of secondary data, this study delves into the chronology of bankruptcy, financial management, and its economic impacts. The findings reveal that external factors, such as the impact of the COVID-19 pandemic, declining global demand, and market instability, exacerbated the company’s financial conditions. Meanwhile, internal factors, including poor debt management, a liquidity crisis, and inefficiencies in crisis management, were the primary causes of bankruptcy. The legal process in the Commercial Court commenced with the filing of a Suspension of Debt Payment Obligations (PKPU), followed by debt verification hearings, and concluded with a bankruptcy ruling that sent shockwaves through the industry. This research highlights the critical importance of robust risk management and adaptive corporate strategies to navigate global market uncertainties. Furthermore, the findings underscore the necessity of corporate governance reforms to prevent similar cases in the future.

Pengaruh Trading Volume Activity dan Informasi Akuntansi terhadap Harga Saham pada Perusahaan Sektor Consumer Non Cyclical Periode 2019-2023

Satria Bagus Maulana — 2025-01-31

This study aims to analyze the effect of trading volume activity and accounting information on stock prices. This study uses quantitative methods with a sample consisting of 23 companies in the consumer non-cyclicals sector listed on the IDX in 2019-2023. Data analysis was carried out using multiple regression techniques using SPSS software version 25. From the research conducted, the results showed that the EPS variable had an effect on stock prices, the DPS variable had an effect on stock prices, the TVA and ROCE had no effect on stock prices.

Pengaruh Ukuran Perusahaan, Transfer Pricing, dan Capital Intensity terhadap Tax Avoidance yang Terdaftar di BEI

Priyatno Priyatno — 2025-02-19

This study aims to determine the effect of company size, transfer pricing, and capital intensity on Tax avoidance. Data were taken from energy sector companies listed on the Indonesia Stock Exchange for the period 2019-2023. The research method used is quantitative with data analysis using panel data regression using eviews 13 software. Samples were taken from 88 companies using the purposive sampling method and 7 companies were obtained from 88 companies over a period of 5 years, thus obtaining 35 research sample units. The results of the analysis show that company size has a significant effect on Tax avoidance, while transfer pricing and capital intensity do not have a significant effect. These results are not in line with several previous studies.