Jurnal Riset Akuntansi Politala最新文献

KEBERADAAN TOKO TRADISIONAL DAN TOKO MODERN; ASPIRASI PEDAGANG KECIL DAN REGULASI PEMERINTAH KABUPATEN TANAH LAUT 传统和现代商店的存在；小商贩的愿望和 Tanah Laut 地区政府的规定

Jurnal Riset Akuntansi Politala Pub Date : 2024-03-21 DOI: 10.34128/jra.v7i1.368

Abdul Muta Ali, Muhammad Fahmi Nurani

{"title":"KEBERADAAN TOKO TRADISIONAL DAN TOKO MODERN; ASPIRASI PEDAGANG KECIL DAN REGULASI PEMERINTAH KABUPATEN TANAH LAUT","authors":"Abdul Muta Ali, Muhammad Fahmi Nurani","doi":"10.34128/jra.v7i1.368","DOIUrl":"https://doi.org/10.34128/jra.v7i1.368","url":null,"abstract":"As modern stores dominate and traditional shops cannot compete, various threats emerge, including the loss of traditional shops owing to changing consumer behaviors. The existence of modern shops today creates a dilemma for the government, including in the Tanah Laut Regency area. On the one hand, it creates job opportunities, but on the other, it has the potential to paralyze established traditional shop businesses. It requires the participation of the state, which has the authority to issue regulations. This is a descriptive field research using qualitative methods, with a focus on the sustainability of traditional stores following the existence of modern shops, the aspirations of small traders, and Tanah Laut district government regulations. This research, conducted in 2023, Traditional shop owners experience the influence of modern stores both before and after they open, particularly in terms of income. Because modern stores are more organized and tidier, and rooms are air-conditioned, consumer preferences have shifted. Their aspirations are to progress together, and the site or development zone for modern shops is not close to traditional shops, despite the fact that some are already barely 50 meters away. The sustainability of modern shops today has a significant impact on the sustainability of traditional shops in Tanah Laut Regency. This involves shop development zoning arrangements, collaboration between modern and traditional stores, government assistance in the construction of traditional shops to balance the development of modern shops.","PeriodicalId":310271,"journal":{"name":"Jurnal Riset Akuntansi Politala","volume":" 14","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140387778","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

ANALISIS EFEKTIVITAS PENERAPAN TAPPING BOX SEBAGAI MONITORING PAJAK DAERAH (STUDI PAJAK RESTORAN, HOTEL, HIBURAN, DAN PARKIR) 分析作为地方税收监督手段的 "挖掘箱 "的实施效果（对餐饮、酒店、娱乐和停车税的研究）

Jurnal Riset Akuntansi Politala Pub Date : 2023-12-10 DOI: 10.34128/jra.v6i2.183

Latifah Rafika, Sustinah Limarjani

{"title":"ANALISIS EFEKTIVITAS PENERAPAN TAPPING BOX SEBAGAI MONITORING PAJAK DAERAH (STUDI PAJAK RESTORAN, HOTEL, HIBURAN, DAN PARKIR)","authors":"Latifah Rafika, Sustinah Limarjani","doi":"10.34128/jra.v6i2.183","DOIUrl":"https://doi.org/10.34128/jra.v6i2.183","url":null,"abstract":"This study was conducted with the intention of learning more about and analyzing the benefits of implementing the tapping box policy, the limitations that exist in the use of the regional tax tapping box for Banjarbaru City, as well as the efforts made to get around these barriers. It also had the goal of learning more about and analyzing the effectiveness of the application of tapping boxes as regional tax monitoring. The focus of this research is on four local taxes in Banjarbaru City the restaurant, hotel, entertainment, and parking taxes all of which have already adopted the usage of tapping tool boxes, totaling 79 taxpayers in the city. Both primary and secondary data sources were utilised in this study's data collection. The appropriate policy, the right implementer, the right goal, the right environment, and the right procedure are the five criteria that must be met for a policy to be considered successful in the data analysis approach. The study's findings indicated that the tapping box policy application as a means of monitoring local taxes may be regarded as successful since it already satisfies all five requirements for a policy to be deemed effective.","PeriodicalId":310271,"journal":{"name":"Jurnal Riset Akuntansi Politala","volume":"123 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138982257","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 KARAKTERISTIK KOMITE AUDIT TERHADAP BIAYA MODAL EKUITAS 审计委员会的特点对股权资本成本的影响

Jurnal Riset Akuntansi Politala Pub Date : 2023-12-09 DOI: 10.34128/jra.v6i2.292

Muhammad jovy shidqy Jovy, Eddy Suranta, P. P. Midiastuty

{"title":"PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP BIAYA MODAL EKUITAS","authors":"Muhammad jovy shidqy Jovy, Eddy Suranta, P. P. Midiastuty","doi":"10.34128/jra.v6i2.292","DOIUrl":"https://doi.org/10.34128/jra.v6i2.292","url":null,"abstract":"The aim of this research is to examine and obtain evidence regarding the relationship between audit committee characteristics and the cost of equity capital in the banking sector. The dependent variable in this research is the cost of equity and is calculated using the earning price approach method. The independent variables in this research are the characteristics of the audit committee which consist of size, financial expertise, frequency of meetings, proportion of the audit committee that is female and tenure. Then what was used as a sample in this research were banking companies listed on the Indonesia Stock Exchange during the 2015-2021 period with several sample criteria which were determined at the beginning of the research so that the number of observations used in this research was 98 observations with a total of 18 companies. . The research results prove that the size of the audit committee, the frequency of audit committee meetings and the tenure of the audit committee have a positive influence on the cost of equity capital. The audit committee's financial expertise has no influence on the cost of equity capital. The proportion of the audit committee that is female has a negative influence on the cost of equity capital.","PeriodicalId":310271,"journal":{"name":"Jurnal Riset Akuntansi Politala","volume":"8 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138585195","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 PAD, DANA PERIMBANGAN DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN BANDUNG BARAT 垫款、平衡基金和资本支出对万隆西部地区地方政府财政绩效的影响

Jurnal Riset Akuntansi Politala Pub Date : 2023-12-09 DOI: 10.34128/jra.v6i2.167

Nova Rustiyani, Irene Sukma Lestari Barus

引用次数: 0

PENGARUH GREEN ACCOUNTING DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN MELALUI MAQASHID SYARIAH 通过伊斯兰教法披露绿色会计和碳排放对公司价值的影响

Jurnal Riset Akuntansi Politala Pub Date : 2023-12-09 DOI: 10.34128/jra.v6i2.302

Naufal Rizqullah Al Banjari

{"title":"PENGARUH GREEN ACCOUNTING DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN MELALUI MAQASHID SYARIAH","authors":"Naufal Rizqullah Al Banjari","doi":"10.34128/jra.v6i2.302","DOIUrl":"https://doi.org/10.34128/jra.v6i2.302","url":null,"abstract":"This study aims to analyze direct influence between green accounting, carbon emission disclosure, and maqashid sharia variables on firm value and analyze indirect influence between green accounting and carbon emission disclosure on firm value through maqashid sharia as intervening variable in state-owned companies listed in Indonesian Sharia Stock Index in the 2017-2021 period. This study is a quantitative research with an associative approach. The type of data used is secondary data by using documentation techniques in retrieving data in the form of annual reports and sustainability reports in each company. The data analysis technique used is structural equation modeling (SEM) analysis with the partial least square (PLS) method, then all of which will be processed in the SmartPLS 3 application. The result of this study are there is no significant effect between green accounting and carbon emission disclosure on firm value and maqashid sharia, while maqashid sharia has a significant influence on firm value. Meanwhile, there is no indirect effect between green accounting and carbon emission disclosure on firm value through maqashid sharia.","PeriodicalId":310271,"journal":{"name":"Jurnal Riset Akuntansi Politala","volume":"18 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138585163","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 DIMENSI ZAKAT, MONEY ETHICS, DAN SOSIALISASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA UMKM DI SURABAYA 天课、金钱伦理和税收社会化对泗水国家税务局纳税人遵从度的影响

Jurnal Riset Akuntansi Politala Pub Date : 2023-12-09 DOI: 10.34128/jra.v6i2.299

Riesanti Edie Wijaya, Okti Purwomiranti

引用次数: 0

SISTEM PENGENDALIAN INTERNAL BERDASARKAN COSO FRAMEWORK PADA PERUSAHAAN KONSTRUKSI 基于建筑公司框架的内部控制系统

Jurnal Riset Akuntansi Politala Pub Date : 2023-07-07 DOI: 10.34128/jra.v6i1.148

Muhamad Agung Saputra, N. Novita

引用次数: 1

PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN, UKURAN KANTOR AKUNTAN PUBLIK (KAP), DAN OPINI AUDITOR TERHADAP AUDIT DELAY 盈利能力、偿偿性、公司规模、公共会计办公室(cap)的规模以及审计师对延时审计的意见的影响

Jurnal Riset Akuntansi Politala Pub Date : 2023-06-18 DOI: 10.34128/jra.v6i1.187

S. Lutfiani, Arief Himmawan Dwi Nugroho

{"title":"PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN, UKURAN KANTOR AKUNTAN PUBLIK (KAP), DAN OPINI AUDITOR TERHADAP AUDIT DELAY","authors":"S. Lutfiani, Arief Himmawan Dwi Nugroho","doi":"10.34128/jra.v6i1.187","DOIUrl":"https://doi.org/10.34128/jra.v6i1.187","url":null,"abstract":"This study aims to examine and analyze the significance of the variables that influence audit delay in LQ-45 stock companies listed on the Indonesia Stock Exchange. This study used scientific methods, the population in this study were 52 LQ-45 stock companies listed on the IDX. The year range used in this study is 3 years, namely 2020-2022. The sampling technique was purposive sampling and a sample of 25 companies was obtained. The study used descriptive statistical tests, convergent validity tests, discriminant validity tests, composite reliability tests, Crobsh's Alpha tests, R-Square tests, Fit Model Results, Multicollinearity tests, Multiple linear regression analysis tests, and hypothesis testing with SMART PLS-4 as a processing application. research data. The results showed that the variable profitability and firm size had a significant positive effect. While the Solvency and Auditor Opinion has no significant negative effect, the size of the Public Accounting Firm (KAP) has a significant negative effect. The ability of the variable profitability, solvency, company size, size of the public accounting firm (KAP) and auditor opinion, in explaining audit delay of 12% is indicated by the adjusted R square of 0.120 while the remaining 88% is explained by other variables outside this research model.","PeriodicalId":310271,"journal":{"name":"Jurnal Riset Akuntansi Politala","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115562112","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 ARUS KAS OPERASIONAL DAN TOTAL ASET TERHADAP ROE DI CV GLOBAL PERMATA SINERGI PERIODE 2019-2021 全局CV珠宝协同效应时期的现金流动和总资产对ROE的影响

Jurnal Riset Akuntansi Politala Pub Date : 2023-06-18 DOI: 10.34128/jra.v6i1.155

Winda Fauziah, Aida Wijaya

引用次数: 0

PENGARUH LIKUIDITAS, PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN 流动性、盈利能力、杠杆和企业规模对企业价值的影响

Jurnal Riset Akuntansi Politala Pub Date : 2023-06-18 DOI: 10.34128/jra.v6i1.179

Alfa Dwi Wahyuningrum, S. Sunarto

引用次数: 0