Jurnal Ilmiah Raflesia Akuntansi最新文献

PERANAN KREDIT USAHA RAKYAT TERHADAP LABA PADA UMKM KERIPIK MANGLENG DI DESA BUKIT BARISAN CURUP

Jurnal Ilmiah Raflesia Akuntansi Pub Date : 2023-04-29 DOI: 10.53494/jira.v9i1.224

Nanda Aulia, Meriana Meriana, Berlian Afriansyah, Paddery Paddery

{"title":"PERANAN KREDIT USAHA RAKYAT TERHADAP LABA PADA UMKM KERIPIK MANGLENG DI DESA BUKIT BARISAN CURUP","authors":"Nanda Aulia, Meriana Meriana, Berlian Afriansyah, Paddery Paddery","doi":"10.53494/jira.v9i1.224","DOIUrl":"https://doi.org/10.53494/jira.v9i1.224","url":null,"abstract":"This study was to determine the role of People's Business Credit on Profit at MSMEs Mangleng Chips Ms. Rika in Bukit Barisan Village and to determine the impact felt by MSME actors from the funds obtained from KUR. This study used quantitative data with primary data sources and secondary data sources. While the data collection method is the method of observation, interviews, documentation, and internet research. This analysis uses the growth ratio analysis method. The research data shows that there is no decrease in income. It is known that the role of KUR has an impact on the development of MSMEs in Bukit Barisan Village with economic growth of 49.82725% of income before using KUR. the results of the analysis of income growth (Growth) showed a positive growth in the income of MSMEs with mangleng chips in the village of Bukit Barisan as much as 49.82725%. The increase in income by a round of 50% can be said to be almost a part of the initial increase from entrepreneurs. The researcher sees the use of people's business loans as an opportunity to increase their business quite realistically. Keywords: People's Business Credit, Profit, MSME","PeriodicalId":163245,"journal":{"name":"Jurnal Ilmiah Raflesia Akuntansi","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131592948","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH FRAUD PENTAGON TERHADAP TAX AVOIDANCE 彭纳鲁欺诈五角大楼避税

Jurnal Ilmiah Raflesia Akuntansi Pub Date : 2022-10-31 DOI: 10.53494/jira.v8i2.150

Siti Mundiroh, Fitria Eka Ningsih

{"title":"PENGARUH FRAUD PENTAGON TERHADAP TAX AVOIDANCE","authors":"Siti Mundiroh, Fitria Eka Ningsih","doi":"10.53494/jira.v8i2.150","DOIUrl":"https://doi.org/10.53494/jira.v8i2.150","url":null,"abstract":"This study aims to determine the effect of Pentagon Fraud on Tax Avoidance. The type of research conducted is descriptive quantitative research with secondary data sources in the form of annual reports and the population of the Food and Beverages sub-sector manufacturing companies listed on the IDX for the 2016-2020 period. The data in this study were processed using Microsoft excel and Eviews 12. The number of samples in this study were 14 companies with 5 years of observation so that 70 observation data were obtained. The sampling technique used in this research is purposive sampling where the sample is taken based on certain criteria. The data analysis technique in this research uses panel data model test, descriptive statistics, classical assumption test, model accuracy test (coefficient of determination), and hypothesis testing, namely simultaneous test or F test and partial test, namely t test. The results of this study indicate that simultaneously all independent variables have an effect on Tax Avoidance. However, partially only the External Pressure variable has an effect on Tax Avoidance. Meanwhile, Arrogance, Competence, Financial Target, Ineffective Monitoring and Razionalization variables have no effect on Tax Avoidance.","PeriodicalId":163245,"journal":{"name":"Jurnal Ilmiah Raflesia Akuntansi","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129943840","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH INVENTORY INTENSITY,PROFITABILITY,LIQUIDITY DAN CAPITAL INTENSITY TERHADAP AGRESITIVITAS PAJAK 企业的库存强度、盈利能力、流动性和资本密集度均影响企业的积极度

Jurnal Ilmiah Raflesia Akuntansi Pub Date : 2022-10-31 DOI: 10.53494/jira.v8i2.147

Riski Puspita Anggraini, Heni Agustina

引用次数: 0

IMPLEMENTASI SAK EMKM GUNA PENYUSUNAN LAPORAN KEUANGAN PADA UMKM KOICA MILK SHOP KELURAHAN AIR DUKU KECAMATAN SELUPU REJANG

Jurnal Ilmiah Raflesia Akuntansi Pub Date : 2022-10-31 DOI: 10.53494/jira.v8i2.158

Meriana, Fery Fery

{"title":"IMPLEMENTASI SAK EMKM GUNA PENYUSUNAN LAPORAN KEUANGAN PADA UMKM KOICA MILK SHOP KELURAHAN AIR DUKU KECAMATAN SELUPU REJANG","authors":"Meriana, Fery Fery","doi":"10.53494/jira.v8i2.158","DOIUrl":"https://doi.org/10.53494/jira.v8i2.158","url":null,"abstract":"Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) have been stipulated by Law Number 20 of 2008 as a standard in the preparation of financial reports for Micro, Small and Medium Enterprises (MSMEs). applied in the financial statements of the MSME Koica Milk Shop, Air Duku Village, Selupu Rejang District. \u0000The method used in this research is descriptive qualitative method and data collection techniques are carried out using library research techniques and field studies. The data used are primary data and secondary data. Based on the data obtained, the authors found the problem is that the financial statements have not been prepared. The company only records incoming milk so that it only produces daily recap data. \u0000The results of this study indicate the preparation of financial statements at the MSME Koica Milk Shop, Air Duku Village, Selupu Rejang District which consists of a statement of financial position, income statement and notes to financial statements. The author suggests that the company should immediately implement the financial statements that the author has made based on SAK EMKM in order to assist in future decision making.","PeriodicalId":163245,"journal":{"name":"Jurnal Ilmiah Raflesia Akuntansi","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129906703","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH PERTUMBUHAN ASET DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL PERUSAHAAN SEKTOR KONSUMSI PRIMER 资产增长和销售增长对初级消费部门资本结构的影响

Jurnal Ilmiah Raflesia Akuntansi Pub Date : 2022-10-31 DOI: 10.53494/jira.v8i2.177

K. Azzahra

{"title":"PENGARUH PERTUMBUHAN ASET DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL PERUSAHAAN SEKTOR KONSUMSI PRIMER","authors":"K. Azzahra","doi":"10.53494/jira.v8i2.177","DOIUrl":"https://doi.org/10.53494/jira.v8i2.177","url":null,"abstract":"Capital structure is an important factor to be analyzed by investors as a material consideration in making investment decisions in order to obtain the expected return. This study aims to analyze and obtain empirical evidence of the effect of asset growth and sales growth on the capital structure of primary consumer companies listed on the Indonesia Stock Exchange in 2016-2020. This research is a quantitative study using a descriptive method, the data used is secondary data in the form of financial statements that contain numbers are then tested and describe or provide an overview of these results. The sample selection in this study used a purposive sampling technique. The data analysis method used is panel data regression processed using Eviews version 9. The population used in this study are primary consumer companies listed on the Indonesia Stock Exchange in 2016 – 2020. The samples obtained were 51 companies with 5 years of research, the total research data obtained is 255. The results of this study indicate that asset growth has no effect on capital structure and sales growth has an influence on capital structure. Simultaneously the variables of asset growth and sales growth have an influence on capital structure. \u0000 \u0000 ","PeriodicalId":163245,"journal":{"name":"Jurnal Ilmiah Raflesia Akuntansi","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126725599","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH MINAT MASYARAKAT TERHADAP PRODUK RAHN PADA PEGADAIAN SYARIAH SEBELUM DAN SESUDAH PANDEMI COVID-19 公众对伊斯兰大流行前后伊斯兰当铺的产品兴趣的影响

Jurnal Ilmiah Raflesia Akuntansi Pub Date : 2022-10-31 DOI: 10.53494/jira.v8i2.149

Reza Reza, Abid Ramadhan, Ahmad Suardi

引用次数: 0

PENGARUH UKURAN PERUSAHAAN, FINANCIAL DISTRESS, AUDITOR SWITCHING DAN PANDEMI COVID-19 TERHADAP AUDIT DELAY

Jurnal Ilmiah Raflesia Akuntansi Pub Date : 2022-10-31 DOI: 10.53494/jira.v8i2.139

Hani Frimmantuti, Wisnu Julianto

引用次数: 0

ANALISIS KOMPARATIF KINERJA KEUANGAN PERBANKAN MILIK NEGARA DAN MILIK SWASTA DI MASA PANDEMI COVID-19 美国和私营银行在COVID-19大流行期间对其银行财务表现的比较分析

Jurnal Ilmiah Raflesia Akuntansi Pub Date : 2022-04-27 DOI: 10.53494/jira.v8i1.123

Tri Setiawati, Diah Agustina Prihastiwi

引用次数: 0

REALISASI GOOD GOVERNANCE PADA AKUNTANBILITAS ALOKASI DANA DESA (STUDI KASUS : DESA GEJAGAN KECAMATAN LOCERET KABUPATEN NGANJUK 农村资金分配的良好治理实现

Jurnal Ilmiah Raflesia Akuntansi Pub Date : 2022-04-27 DOI: 10.53494/jira.v8i1.115

Fridania Zahrotin

{"title":"REALISASI GOOD GOVERNANCE PADA AKUNTANBILITAS ALOKASI DANA DESA (STUDI KASUS : DESA GEJAGAN KECAMATAN LOCERET KABUPATEN NGANJUK","authors":"Fridania Zahrotin","doi":"10.53494/jira.v8i1.115","DOIUrl":"https://doi.org/10.53494/jira.v8i1.115","url":null,"abstract":"In a village financial system that is shifted to the allocation of village funds to regional agencies to increase the APBN through regional original income. The case study carried out was at the Village Office location in Gejagan Village, Loceret District, Nganjuk Regency by monitoring the application system for processing and financial arrangements in allocating village funds to various activities in implementing existing activities in the village. Meanwhile, this village uses the application of a good governance system or in the Latin term meaning good government by linking an accountability of village funds into activities that have been designed since the planning system was created for a program to be carried out. Although in its implementation the village government is required to have an aspect of good governance, where one of the main characteristics or elements of good governance is accountability. Accountability itself is a form of responsibility for carrying out the organization's mission in achieving the goals that have been set through the medium of accountability which is carried out periodically. The allocation of village funds is basically financial assistance from the Regency Government, Provincial Government, and Central, City Government to the Village Government sourced from the APBN, Provincial APBD, Regency/Municipal APBD which is channeled through the village treasury in the context of implementing Village Governments that have events. specific in each village.","PeriodicalId":163245,"journal":{"name":"Jurnal Ilmiah Raflesia Akuntansi","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122650162","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

EFEKTIVITAS PENERAPAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH (SIPKD) TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH 地方管理信息系统(SIPKD)对地方政府财务报告质量的有效性

Jurnal Ilmiah Raflesia Akuntansi Pub Date : 2022-04-27 DOI: 10.53494/jira.v8i1.100

Siska Yulia Defitri

引用次数: 0