{"title":"LELANG JABATAN; INTEGRITAS ASN, KINERJA ASN, DAN FRAUD KEPALA DAERAH","authors":"Pratomo Cahyo Kurniawan, Siti Zulfa, Lutfiatul Hikmah","doi":"10.34128/jra.v6i1.149","DOIUrl":"https://doi.org/10.34128/jra.v6i1.149","url":null,"abstract":"The election of regional heads is carried out directly by the people and has an impact. The positive impact is that the community is directly involved in voting, while the negative impact is that the election costs are expensive for regional head candidates. Position auctions in several areas have changed meaning. This phenomenon used to carry out unloading and select Government Employees who are considered helpful and choose Government Employees who dare to register for positions with certain rates. This qualitative research uses the technical analysis of observation, and literature study with the method of triangulation of data sources as a test of data validity. The results found that the phenomenon of an auction of positions carried out unprofessionally became a transactional political tool for regional heads. The correlation of expensive political costs with low regional head integrity can trigger the occurrence of job auctions with tariffs. As a result, officials from the auction of positions will only serve their regional heads and think about their interests. This will affect regional transformation, bureaucratic reform, and less-than-optimal public services.","PeriodicalId":310271,"journal":{"name":"Jurnal Riset Akuntansi Politala","volume":"28 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":"127891509","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":"MODERASI KEPEMILIKAN INSTITUSIONAL : DAPATKAH MEMPENGARUHI FAKTOR KEUANGAN TERHADAP STRUKTUR MODAL","authors":"D. Abbas, S. Santoso, Daniel Rahandri","doi":"10.34128/jra.v6i1.182","DOIUrl":"https://doi.org/10.34128/jra.v6i1.182","url":null,"abstract":"Abstract\u0000The aim of this research was to examine how profitability, liquidity, tangibility, and non-debt tax shield impact the capital structure of manufacturing companies listed on the IDX during the period of 2017-2021, with institutional ownership as a moderating factor. The sample was selected using purposive sampling based on predetermined criteria, and panel data regression analysis was used for data analysis. The hypothesis testing was conducted with a significance level of 5%. The findings revealed that only the variable of non-debt tax shield had a negative effect on the capital structure, while the variables of profitability, liquidity, and tangibility had no impact. The institutional ownership was found to enhance the influence of non-debt tax shields on capital structure, but it did not moderate the effect of profitability, liquidity, and tangibility on the capital structure.","PeriodicalId":310271,"journal":{"name":"Jurnal Riset Akuntansi Politala","volume":"75 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":"126708671","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}
Nikmatuniayah Nikmatuniayah, Lardin Korawijayanti, Siti Arbainah, R. Rikawati, Muhammad Rois
{"title":"AKUNTABILITAS MANAJEMEN DAN LAPORAN KEUANGAN ZAKAT MELALUI PENDEKATAN MODIFIKASI ACTION RESEARCH","authors":"Nikmatuniayah Nikmatuniayah, Lardin Korawijayanti, Siti Arbainah, R. Rikawati, Muhammad Rois","doi":"10.34128/jra.v6i1.145","DOIUrl":"https://doi.org/10.34128/jra.v6i1.145","url":null,"abstract":"This study aims to prove the management accountability and financial reports of Amil Zakat Institutions in the Central Java region. This study used a descriptive qualitative approach with a modified action research method. Data collection was carried out through observation and interviews with the accounting & management department of Lazis, in the Central Java region. The selected and responding samples were Lazis Baiturrahman, Lazisnu Central Java, Dompet Sejuta Harapan, and IZI Central Java. The research model developed using a modified Participation Action Research (PAR) or Action Research. The results show that the problem is related to human resource capacity, zakat governance and a number of operational costs, as well as a limited marketing strategy. Distribution relates to a lack of resources and funding. The presentation of financial statements audited by external and sharia auditors.","PeriodicalId":310271,"journal":{"name":"Jurnal Riset Akuntansi Politala","volume":"37 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":"121022158","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 PEMAHAMAN INTERNET, SISTEM E-FILLING, DAN TAX KNOWLEDGE TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK PADA KARYAWAN PT. KREASI MAS TERANG MAKMUR","authors":"Dila Angraini, Thina Thristyanah Suteja","doi":"10.34128/jra.v6i1.153","DOIUrl":"https://doi.org/10.34128/jra.v6i1.153","url":null,"abstract":"This study aims to determine and analyze the effect of internet understanding, e-filling systems, and tax knowledge on taxpayer compliance of employees of PT. Kreasi Mas Terang Makmur. This study uses primary data obtained from questionnaire data distributed to taxpayer respondents. The sampling technique used purposive sampling. The analysis technique uses multiple linear regression analysis using SPSS version 26 with a significance level of 5%. The results of this study indicate that internet understanding, e-filling system, and tax knowledge variables affect the taxpayer compliance of employees of PT. Kreasi Mas Terang Makmur. Partially understanding the internet does not affect on taxpayer compliance, while the e-filling system and tax knowledge affect PT. Kreasi Mas Terang Makmur.","PeriodicalId":310271,"journal":{"name":"Jurnal Riset Akuntansi Politala","volume":"2 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":"122508445","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 LITERASI KEUANGAN, INKLUSI KEUANGAN, DAN GAYA HIDUP TERHADAP PENGELOLAAN KEUANGAN WANITA KARIR DI KABUPATEN BEKASI","authors":"Rudi Junaedi, Nani Hartati","doi":"10.34128/jra.v6i1.188","DOIUrl":"https://doi.org/10.34128/jra.v6i1.188","url":null,"abstract":"This study aims to determine the effect of financial literacy, financial inclusion and lifestyle on the financial management of career women in Bekasi Regency. This study uses independent variables of financial literacy, financial inclusion, and lifestyle and the dependent variable is financial management. The population used in this study is career / working women in Bekasi district, namely 665,070 people. The number of samples was determined by the Slovin formula with an error rate/margin error of 5% or 0.05 so that it obtained 400. The sample collection technique with non-profitability sampling and tested with SPSS software version 23. This study concluded that based on the results of the hypothesis test (t test) that financial management is significantly influenced by financial literacy, financial inclusion, and lifestyle.","PeriodicalId":310271,"journal":{"name":"Jurnal Riset Akuntansi Politala","volume":"4 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":"121427619","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}
Gusi Putu, Lestara Permana, G. Kadek, Anggiriska Dwiyanti
{"title":"MENAKAR ADOPSI CLOUD-BASED ACCOUNTING PADA USAHA MIKRO, KECIL, DAN MENENGAH DENGAN COMPUTER SELF-EFFICACY, COMPUTER ANXIETY DAN PERCEIVED ENJOYMENT SEBAGAI FAKTOR DETERMINAN","authors":"Gusi Putu, Lestara Permana, G. Kadek, Anggiriska Dwiyanti","doi":"10.34128/jra.v6i1.139","DOIUrl":"https://doi.org/10.34128/jra.v6i1.139","url":null,"abstract":"Small and medium enterprises (SMEs) play a role in contributing to transformation in the better quadrant. SMEs have a positive effect on society and the economy because of their strategic value. SMEs use the simple financial record method, which can affect the decision-making process. Lack of ability in record keeping and financial management become a big issue. Implementing cloud accounting software is a way to reduce problems for SMEs due to the need to record their financial transactions. But not all SMEs use that software. This research conducted in Denpasar and involved 90 respondents. All the data analyzed with SPSS 24.0. The results found that each computer self-efficacy and perceived enjoyment had a positive and significant effect on behavioral intention, meanwhile computer anxiety had a negative and significant effect on behavioral intention to adopt cloud-based accounting in MSMEs","PeriodicalId":310271,"journal":{"name":"Jurnal Riset Akuntansi Politala","volume":"101 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":"127456825","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 IMPLEMENTASI AKUNTANSI DIGITAL GUNA PENCATATAN KEUANGAN PADA UMKM","authors":"Krisdiyawati Krisdiyawati, Hikmatul Maulidah","doi":"10.34128/jra.v6i1.174","DOIUrl":"https://doi.org/10.34128/jra.v6i1.174","url":null,"abstract":"Digitalization of accounting for MSME actors began to use through online applications for financial records. Bookkeeping is easy, and efficient for MSME actors online, introduced the Android-based AKPHB Cash Book Application for accounting records in business financial management. This study aims to analyze the obstacles experienced by MSMEs in applying AKPHB Cash Book financial applications for MSME financial records. The analysis method used is qualitative descriptive by providing reviews through the distribution of questionnaires to research respondents, questions and interviews. The population is MSMEs in the South Tegal area of Tegal City. The accidental sampling technique by chance and deemed suitable has used the AKPHB Cash Book as a data source obtained by 20 respondents. The application of AKPHB Cash Book financial application to MSME actors is still ongoing. It still provides simulation and education. This application has sufficient features in recording accounting for MSME entities, but has not presented financial statements by applicable standards, still applies the basic assumption of cash flow. There are obstacles experienced by MSMEs in this application because it is not attractive. Therefore, the download of this application is still not smooth for the security system of each smartphone. Then, the mindset of MSMEs must be changed about the importance of accounting knowledge in preparing financial statements.","PeriodicalId":310271,"journal":{"name":"Jurnal Riset Akuntansi Politala","volume":"6 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":"130044264","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 CORPORATE GOVERNANCE, GROWTH OPPORTUNITY, PROFITABILITAS DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2020-2022","authors":"Veni Eka Rismawati, Ida Nurhayati","doi":"10.34128/jra.v6i1.192","DOIUrl":"https://doi.org/10.34128/jra.v6i1.192","url":null,"abstract":"The main objective of this study is to examine the effect of managerial ownership, institutional ownership, growth opportunities, profitability and leverage on accounting conservatism. a score of 528 limited observations of the Manufacturing Industry listed on the Indonesia Stock Exchange for the 2020-2022 period. The research approach uses quantitative data with a purposive sampling method to determine the sample and 239 samples are taken. The results of multiple linear regression tests, namely managerial ownership, institutional ownership, growth opportunities have no impact on accounting conservatism, according to the findings of the analysis, while profitability has a negative impact and leverage has a positive impact.","PeriodicalId":310271,"journal":{"name":"Jurnal Riset Akuntansi Politala","volume":"47 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":"114692448","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":"PERLAKUAN AKUNTANSI ASET TETAP TERHADAP LAPORAN KEUANGAN DESA DENGAN METODE AKRUAL PADA KANTOR DESA PANJARATAN KECAMATAN PELAIHARI KABUPATEN TANAH LAUT PERIODE 2017-2019","authors":"Yuli Fitriyani, M. Zein, Jevry Jevry","doi":"10.34128/jra.v6i1.128","DOIUrl":"https://doi.org/10.34128/jra.v6i1.128","url":null,"abstract":"Accounting plays an important role in financial reports and one of them is fixed assets. The recording and management of fixed assets is disclosed in the government's financial reports, especially in Panjaratan Village. This research was conducted to determine whether there is conformity in the accounting treatment of the fixed assets of the Panjaratan Village office with the Government Accounting Standards (SAP) based on Government Regulation (PP) No. 71 of 2010 and find out the suitability between village fixed asset management and Minister of Home Affairs Regulation No. 01 of 2016. The method the researcher uses is a qualitative descriptive method by comparing the main accrual-based theories with the conditions that occur at the Panjaratan Village office as seen from the report financial period 2017-2019. The results obtained from this study are the recording of fixed asset transactions, the application of government accounting standards and the disclosure of fixed assets at the Panjaratan Village office in general are in accordance with Government Accounting Standards as well as the management of Panjaratan village assets which are also in accordance with Permendaggri No 01 of 2016.","PeriodicalId":310271,"journal":{"name":"Jurnal Riset Akuntansi Politala","volume":"126 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":"133041674","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}
D. Martia, Kenneth Pinandhito, B. Prasetya, Suharmanto Suharmanto
{"title":"DESIGN AND DEVELOPMENT OF AN E-MARKETPLACE-BASED DIGITAL PLATFORM IN COFFEE PRODUCT MANAGEMENT IN SEMARANG DISTRICT","authors":"D. Martia, Kenneth Pinandhito, B. Prasetya, Suharmanto Suharmanto","doi":"10.34128/jra.v6i1.141","DOIUrl":"https://doi.org/10.34128/jra.v6i1.141","url":null,"abstract":"The development of information technology has brought a new era to the digital-based creative economy. The increasing needs of the community supported by the advancement of internet services used for various purposes, one of which is for business and trade purposes. One of the uses of the internet for business and trade purposes is using different existing marketing media, such as marketplaces. The Coffee Farmers Group in Kab. Semarang still markets its products by selling them directly to intermediaries or placing them in the nearest stalls. So, the marketing of coffee products is still limited to locals, and few people know. Based on the existing problems, building a marketplace-Based Digital Platform system is necessary to expand the marketing reach of MSME products for the Coffee Farmer Group. This study used an observation and interview approach. This research aims to build a digital-based marketing information system to expand sales further.","PeriodicalId":310271,"journal":{"name":"Jurnal Riset Akuntansi Politala","volume":"41 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":"133481378","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}