Jurnal Ilmiah Raflesia Akuntansi最新文献

{"title":"STUDI LITERATURE REVIEW PENGARUH STRATEGI DIVERISFIKASI TERHADAP KINERJA PERUSAHAAN DAN MANAJEMEN LABA","authors":"Muttia Anggreini, Ferdinand Aldo, Kezia Hany Josefin Rondonuwu, Vanka Auliani, Carmel Meiden","doi":"10.53494/jira.v8i1.119","DOIUrl":"https://doi.org/10.53494/jira.v8i1.119","url":null,"abstract":"This study aims to identify the elements that can be associated with diversification. Diversification, namely the company carries out a strategy by adding new products but having linkages with existing products (concentric diversification). In other words, diversification has the aim of maximizing the size of the business so as to maximize the profits derived from the expansion of the business segments owned so as to improve the company's performance. However, with diversification, there are also opportunities in matters relating to earnings management which can be explained by agency theory.","PeriodicalId":163245,"journal":{"name":"Jurnal Ilmiah Raflesia Akuntansi","volume":"85 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":"133123284","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}

{"title":"PENYAJIAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NONLABA BERDASARKAN ISAK 35 DI PANTI ASUHAN GELORA KASIH SIBOLANGIT","authors":"Rejeki Pasaribu, Sahala Purba, Deby Tobing, Hizkia Tambunan, Leni Siagian, Selvina Sitorus, Abdi Nadeak","doi":"10.53494/jira.v8i1.120","DOIUrl":"https://doi.org/10.53494/jira.v8i1.120","url":null,"abstract":"Karakteristik entitas nirlaba berbeda dengan entitas bisnis. Perbedaan utama yang mendasar terletak pada cara entitas nirlaba memperoleh sumber daya yang dibutuhkan untuk melakukan berbagai aktivitas operasinya. Entitas nirlaba memperoleh sumberdaya dari pemberi sumber daya yang tidak mengharapkan pembayaran kembali atau manfaat ekonomi yang sebanding dengan jumlah sumberdaya yang diberikan. Penelitian ini bertujuan untuk melakukan evaluasi implementasi laporan keuangan pada Panti Asuhan Gelora Kasih Sibolangit berdasarkan Interprestasi Standar Akuntansi Keuangan Nomor 35. Sejauh ini Panti Asuhan Gelora Kasih masih menggunakan laporan keuangan sebatas kas masuk dan kas keluar. Penelitian ini bertujuan untuk menggambarkan laporan keuangan Panti Asuhan Gelora Kasih dengan laporan Keuangan yang lengkap berdasarkan ISAK 35 dengan menggunakan aplikasi pembantu yaitu Microsoft Excel. \u0000Meskipun organisasi non laba tidak fokus mencari keuntungan, namun masih menghadapi masalah keuangan karena organisasi non laba memiliki anggaran, membayar karyawan, membayar tagihan, listrik dan telepon dan masalah keuangan lainnya. Selain itu, ada ciri khusus organisasi non laba dalam memperoleh sumber daya yang diperlukan untuk menjalankan kegiatan operasionalnya. Organisasi non laba memperoleh dana dari iuran dari donatur yang tidak mengharapkan pembayaran kembali atau menerima manfaat ekonomi yang sepadan dengan dana yang diberikan (PSAK 45, 2015). Keistimewaan ini memiliki karakteristik yang menimbulkan perbedaan jenis transaksi, siklus bisnis, pola pengelolaan keuangan, perlakuan akuntansi dan kebutuhan pelaporan keuangan badan usaha secara umum (IAI, 2018). Panti Asuhan termasuk organisasi non laba. Panti Asuhan merupakan suatu lembaga usaha kesejahteraan sosial yang mempunyai tanggung jawab untuk memberikan pelayanan kesejahteraan sosial kepada anak telantar dengan melaksanakan penyantunan dan pengentasan anak telantar, memberikan pelayanan pengganti fisik, mental, dan sosial pada anak asuh.","PeriodicalId":163245,"journal":{"name":"Jurnal Ilmiah Raflesia Akuntansi","volume":"29 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":"123778338","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}

{"title":"METODE RISK PROFILE GOOD CORPORATE GOVERNANCE EARNING DAN CAPITAL (RGEC) UNTUK MENILAI TINGKAT KESEHATAN BANK PADA PT BANK RAKYAT INDONESIA Tbk","authors":"L. M. Sitorus","doi":"10.53494/jira.v7i2.95","DOIUrl":"https://doi.org/10.53494/jira.v7i2.95","url":null,"abstract":"Abstract - This study aims to assess the soundness of the bank using the Risk Profile, Good Corporate Governance, Earning and Capital (RGEC) method for the 2018-2020 period. Based on the results of research, the health level of PT Bank Rakyat Indonesia Persero (Tbk) in 2018 to 2020 received a Composite Rating 1 (PK-1) which is \"Very Healthy\" because the determination of the composite rating is taken based on judgment from the results of each factor, namely the Risk Profile assessed by NPL and LDR, Good Corporate Governance taken from the results of self-assessment, Earnings using ROA and NIM and Capital using CAR more get a rating of one \"Very Healthy\". So that the results of the composite ranking of PT Bank Rakyat Indonesia Persero (Tbk) in 2018 to 2020 get the first rank, namely with the title \"Very Healthy\".","PeriodicalId":163245,"journal":{"name":"Jurnal Ilmiah Raflesia Akuntansi","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128558797","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}

{"title":"PENGARUH ECONOMIC VALUE ADDED DAN MARKET VALUE ADDED TERHADAP NILAI PERUSAHAAN MELALUI RETURN SAHAM SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN PERIODE 2015-2019","authors":"Nurbaya Mahasari Sella, Sugiarti Binastuti","doi":"10.53494/jira.v7i2.94","DOIUrl":"https://doi.org/10.53494/jira.v7i2.94","url":null,"abstract":"Abstract - his study aims to see the effect of Eva and Mva on firm value through stock returns as an intervening variable for manufacturing companies in the food and beverage sub-sector for the 2015-2019 period.This study uses quantitative data types with secondary data sources. Sample selection using purposive sampling method obtained from the annual financial statements through the official website of each company and www.idx.co.id. The variable used is Economic Value Added which is measured by subtracting the results of nopat and capital charges. Market Value Added as measured by company value and invested capital. Stock Return is measured by the previous share price and current share price and Company Value is obtained by the share price, outstanding shares, total assets and total liabilities.\u0000The results of the regression analysis show that partially economic value added and stock returns have no effect on firm value, while market value added variables affect firm value. Simultaneously the variables of economic value added, market value added and stock returns simultaneously affect the value of the company. The path analysis shows that there is a direct effect with positive results on the variables eva and mva on firm value through stock returns as an intervening variable.","PeriodicalId":163245,"journal":{"name":"Jurnal Ilmiah Raflesia Akuntansi","volume":"223 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116033160","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}

{"title":"ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN SAK-ETAP PADA KPN SERUMPUN DINAS PENDIDIKAN DAN KEBUDAYAAN KABUPATEN REJANG LEBONG","authors":"Yunus Dwikasmanto","doi":"10.53494/jira.v7i2.98","DOIUrl":"https://doi.org/10.53494/jira.v7i2.98","url":null,"abstract":"Financial statements are a means of communicating financial information from the results of the accounting activity process that can assist users of financial statements in making decisions. Generally accepted Financial Accounting Standards are considered complicated to apply to business entities that do not have public accountability. Based on this, IAI issued Financial Accounting Standards for Entities Without Public Accountability (SAK-ETAP) which can accommodate accounting needs for entities that do not have public accountability. This study aims to analyze the application of SAK-ETAP in the presentation of the financial statements of the Cognate KPN of the Education and Culture Office of Rejang Lebong Regency. KPN Cognate of the Education and Culture Office of Rejang Lebong Regency is a business entity that manages members' funds in the form of savings and loans. The method used in this research is comparative descriptive analysis. The results of the study based on the presentation of the balance sheet, income statement, statement of changes in equity, and cash flow statements for 2019, show that the KPN Cognate of the Education and Culture Office of Rejang Lebong Regency has not presented notes on financial statements (CALK), there is an error in the classification of account posts, and there are inconsistencies in updating the statement of cash flows. This study suggests that cooperatives disclose cooperative accounting policies in CALK, update each component of financial statements, and hire employees who are skilled in accounting.","PeriodicalId":163245,"journal":{"name":"Jurnal Ilmiah Raflesia Akuntansi","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133379751","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}

{"title":"ANALISIS KOMPARATIF KINERJA KEUANGAN PT INDORITEL MAKMUR INTERNASIONAL Tbk PERIODE 2016-2020","authors":"Dwi Sinta, Berlian Afriansyah","doi":"10.53494/jira.v7i2.96","DOIUrl":"https://doi.org/10.53494/jira.v7i2.96","url":null,"abstract":"ABSTRACT-The purpose of this study was to determine financial performance through financial ratios, namely profitability ratios and solvency ratios. The secondary data used is obtained from the annual report of PT Indoritel Makmur Internasional Tbk for the 2016-2020 period which consists of Return On Assets (ROA), Return On Equity (ROE), Debt Equity Ratio (DER) and Debt Ratio. Financial performance analysis is carried out comparatively by comparing financial ratios during the 2016-2020 period and by comparing the financial ratios of PT Indoritel with similar companies, namely PT Alfaria Sumber Trijaya Tbk. The results of the analysis show that the Profitability Ratios of PT Indoritel, namely ROA and ROE, have a downward trend during the 2016-2020 period, but the solvency ratios, namely DER and Debt ratios, show an increasing trend during the 2016-2020 period, while for comparative analysis using the ratio comparison of similar companies, namely PT Alfaria Sumber Trijaya Tbk shows that for the profitability ratio, PT Alfaria is better than PT Indoritel, on the contrary for the Solvency Ratio, namely DER and Debt Ratio, PT Indoritel is better than PT Alfaria Sumber Trijaya Tbk.","PeriodicalId":163245,"journal":{"name":"Jurnal Ilmiah Raflesia Akuntansi","volume":"404 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122789495","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}

{"title":"AKUNTABILITAS PENGELOLAAN DANA DESA PADA DESA SUBAN AYAM KECAMATAN SELUPU REJANG KABUPATEN REJANG LEBONG","authors":"Tri Juniarti, Anggie Novrie","doi":"10.53494/jira.v7i2.99","DOIUrl":"https://doi.org/10.53494/jira.v7i2.99","url":null,"abstract":" Abstract - This study aims to determine how the administration, reporting and accountability of village funds in Suban Ayam Village, Selupu Rejang District, Rejang Lebong Regency, Bengkulu Province.\u0000This research method is descriptive qualitative. Sources of data are primary data and secondary data. Data collection techniques were interviews, and documentation and conclusions were drawn using qualitative analysis techniques.\u0000The results of the study show: (1) The administration is carried out by finance in the form of expenses recorded in the general treasury book, bank book and tax subsidiary ledger. (2) Delay in reporting for semester 1 due to grammatical errors. (3) Accountability The submission of accountability reports to the public through billboards/banners as well as direct submission for the convenience of the community to see the performance of the village government.","PeriodicalId":163245,"journal":{"name":"Jurnal Ilmiah Raflesia Akuntansi","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128432584","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}

{"title":"Pengaruh ROE dan EPS Terhadap Harga Saham PT Unilever Indonesia Tbk Periode 2006-2020","authors":"Chintia Dwi Anggraeni, Ryan Elfahmi","doi":"10.53494/jira.v7i2.89","DOIUrl":"https://doi.org/10.53494/jira.v7i2.89","url":null,"abstract":"Abstract - This study was conducted to determine the effect of Return on Equity and Earning Per Share on the stock price of PT Unilever Indonesia Tbk for the period 2006-2020. The method used in this research is quantitative method with descriptive analysis test technique, classical assumption test by performing normality test, non-multicollinearity test, non-heteroscedasticity test, non-autocorrelation test, model feasibility test by performing multiple correlation test, coefficient of determination test, and test simultaneous test (f test), and test the effect of causality by performing multiple linear regression test and partial test (t test). The results of this study indicate that the Return on Equity and Earning Per Share simultaneously has effects on the stock price of PT Unilever Indonesia Tbk, this happens because the value of F count > F table with a significance value less than 0.05. Return on Equity partially has no effect on the stock price, this happens because the value of t count < t table with a significance value less than 0.05. Earning Per Share partially has effects on the stock price of PT Unilever Indonesia Tbk, this happens because the value of t count > t table with a significance value less than 0.05.\u0000 \u0000Keywords - Return on Equity (ROE), Earning Per Share (EPS), Stock Prices","PeriodicalId":163245,"journal":{"name":"Jurnal Ilmiah Raflesia Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131167981","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}

{"title":"PENYUSUNAN LAPORAN KEUANGAN PADA PIZZA ZAZA DAN FERA KUE MENGGUNAKAN APLIKASI UKM","authors":"Berlian Afriansyah","doi":"10.53494/jira.v7i1.82","DOIUrl":"https://doi.org/10.53494/jira.v7i1.82","url":null,"abstract":"Abstrack-This study aims to determine financial reporting on Pizza Zaza and Fera Kue using the UKM application. The object of this study is the financial statements of SMEs on Pizza Zaza and Fera Kue which were recorded in 2019. Transactions that were recorded using the UKM application version 2018.The results of this study are generally output from this SME application which consists of journals, ledgers, trial balances, profit and loss, and balance sheet reports for one year. Based on the results of the SME application output obtained financial statements during 2019 including a trial balance of IDR 297,537,100.00, profit and loss of IDR 31,932,500.00 and a balance sheet report of IDR 262,883,100.00. \u0000 ","PeriodicalId":163245,"journal":{"name":"Jurnal Ilmiah Raflesia Akuntansi","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126900345","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}

{"title":"PENYUSUNAN LAPORAN KEUANGAN USAHA MIKRO KECIL DAN MENENGAH SESUAI SAK EMKMPADA WINDA CAKE CURUP","authors":"Paddery","doi":"10.53494/jira.v7i1.57","DOIUrl":"https://doi.org/10.53494/jira.v7i1.57","url":null,"abstract":"Abstrack-The main objective of this research is to compile simple financial reports on Winda cake Curup to comply with the Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM).The method used in this research is quantitative descriptive method and data collection techniques are carried out using literature studies and field studies, the data used are primary data and secondary data with the object being analyzed is financial records for the period January to March 2020.The results of the research show that the preparation of reports on Winda cake Curup still uses simple reports consisting of financial reports, income statements and financial report notes, the authors suggest that Winda Cake company should immediately implement the financial reports that the authors have made based on SAK EMKM so that they can assist in retrieval. decisions to come.","PeriodicalId":163245,"journal":{"name":"Jurnal Ilmiah Raflesia Akuntansi","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116526265","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}