Jurnal Riset Akuntansi Politala最新文献_第3页

KONTRIBUSI PERCEPATAN INKLUSI DAN LITERASI KEUANGAN BAGI KINERJA UMKM KULINER DI KOTA SURAKARTA 对苏拉卡塔市烹饪烹饪的UMKM业绩的结合和金融素养贡献

Jurnal Riset Akuntansi Politala Pub Date : 2023-06-18 DOI: 10.34128/jra.v6i1.137

G. Putri, Helga Arqila Santoso, P. Purwanto

{"title":"KONTRIBUSI PERCEPATAN INKLUSI DAN LITERASI KEUANGAN BAGI KINERJA UMKM KULINER DI KOTA SURAKARTA","authors":"G. Putri, Helga Arqila Santoso, P. Purwanto","doi":"10.34128/jra.v6i1.137","DOIUrl":"https://doi.org/10.34128/jra.v6i1.137","url":null,"abstract":"Economic development The Micro, Small and Medium Enterprises (MSMEs) sector has a high influence on the Gross Domestic Product (GDP), which is 7% of the total GDP in 2012 (Kementerian Koperasi dan UMKM RI, 2013). The contribution of MSMEs has shown tangible results in the national economy, but MSMEs still find several obstacles such as limited working capital, limited technology, production, marketing and restrictions on business quality and human resources (Anggraeni, 2019). This will have an impact on performance if business actors are not able to manage properly. Business performance usually has a special measure and can measure the success of a business in obtaining profits (Kusumadewi, 2020). The main factor that often makes the financial performance of MSMEs grow is access to capital. Another influential factor is the expansion of financial access followed by knowledge in the financial sector also has an impact on increasing economic growth (Yanti, 2019). This study aims to test whether financial inclusion and financial literacy influence the performance of MSMEs in the culinary sector in Surakarta City. The sample in this study amounted to 100 respondents. The data is then processed using smart PLS. The results of the research hypothesis test shows that financial inclusion and literacy have a significant and positive influence on the performance of MSMEs in the culinary sector in Surakarta City.","PeriodicalId":310271,"journal":{"name":"Jurnal Riset Akuntansi Politala","volume":"24 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":"133824386","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

PENGENDALIAN PERSEDIAAN PADA PERUSAHAAN AIR MINUM PT. BANDANGAN TIRTA AGUNG, PT. PANEN EMBUN KEMAKMURAN, DAN PT. MANDRAGUNA ADITAMA DENGAN MENGGUNAKAN METODE ECONOMIC ORDER QUANTITY (EOQ) 利用经济秩序计算方法(EOQ)控制饮用水公司的供应供应

Jurnal Riset Akuntansi Politala Pub Date : 2023-06-18 DOI: 10.34128/jra.v6i1.175

Eni Suasri

引用次数: 0

PERAN KEPEMILIKAN INSTITUSIONAL: PENGARUH RELATED PARTY TRANSACTION TERHADAP NILAI PERUSAHAAN 制度所有权的作用:关系党转型对公司价值的影响

Jurnal Riset Akuntansi Politala Pub Date : 2023-06-18 DOI: 10.34128/jra.v6i1.169

Fitri Nurjanah, Rosdiyati Rosdiyati, Indah Kurniyawati, Rizqi Rahman Putra Nurdiansyah

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ANALISIS TREND PERKEMBANGAN PENDAPATAN PEMERINTAH DAERAH KABUPATEN TANAH LAUT TAHUN 2014-2018

Jurnal Riset Akuntansi Politala Pub Date : 2022-12-22 DOI: 10.34128/jra.v5i2.138

M. Zein, Eni Suasri

引用次数: 0

PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE, KEPEMILIKAN SAHAM PUBLIK DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN LAPORAN CORPORATE SOCIAL RESPONSIBILITY

Jurnal Riset Akuntansi Politala Pub Date : 2022-12-18 DOI: 10.34128/jra.v5i2.135

Rizka Dwi Firdani, Tati Rosyati

{"title":"PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE, KEPEMILIKAN SAHAM PUBLIK DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN LAPORAN CORPORATE SOCIAL RESPONSIBILITY","authors":"Rizka Dwi Firdani, Tati Rosyati","doi":"10.34128/jra.v5i2.135","DOIUrl":"https://doi.org/10.34128/jra.v5i2.135","url":null,"abstract":"The aim of this study is to identify and empirically demonstrate the effect of Good Corporate Governance, public share ownership and firm size on the disclosure of corporate social responsibility. Data collection techniques using secondary data. The population in this study are banking companies listed on the Indonesia Stock Exchange in 2017-2021. The sample selection in this study was purposive sampling method, therefore the final sample consisted of 10 companies with 50 observational data. The method of analysis and hypothesis testing is through panel regression analysis using Eviews-9. Based on data processing, the research results show that Good Corporate Governance is proxied by the Board of Commissioners and the Audit Committee, other variables, namely Public Share Ownership and Company Size, simultaneously affect the Disclosure of Corporate Social Responsibility. The Audit Committee and Company Size partially have significant effect on Corporate Social Responsibility Disclosure. Meanwhile, the Board of Commissioners and Public Share Ownership partially do not have effect on the Disclosure of Corporate Social Responsibility.","PeriodicalId":310271,"journal":{"name":"Jurnal Riset Akuntansi Politala","volume":"79 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125011995","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 GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN 鹏格鲁良好的公司治理和企业社会责任terhadap kinerja perusahaan

Jurnal Riset Akuntansi Politala Pub Date : 2022-12-18 DOI: 10.34128/jra.v5i2.131

Tati Rosyati, Fina Fitriyana

{"title":"PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN","authors":"Tati Rosyati, Fina Fitriyana","doi":"10.34128/jra.v5i2.131","DOIUrl":"https://doi.org/10.34128/jra.v5i2.131","url":null,"abstract":"Abstract\u0000This study aims to examine the effect of independent commissioners, managerial ownership, and audit committees on firm value with audit quality as a moderating variable. The population in this study are all companies that are members of the 2016-2020 LQ45 index. The number of samples in this study was 12 companies obtained by purposive sampling method. Obtained sample data as much as 60 data. The type of data in this study is secondary data with quantitative research methods and descriptive approaches. The analysis technique used is multiple linear regression analysis and moderated regression analysis with a significance level of 5%. This research is processed using the software eviews 9 and shows that independent commissioners affect firm value, managerial ownership affects firm value, audit committees have no effect on firm value, independent commissioners, managerial ownership, and the audit committee has an effect on firm value, audit quality is unable to moderate the influence of independent commissioners on firm value, audit quality can moderate managerial ownership on firm value, audit quality is unable to moderate the audit committee on firm value, audit quality can moderate the influence of independent commissioners, managerial ownership, and audit committees on firm value.","PeriodicalId":310271,"journal":{"name":"Jurnal Riset Akuntansi Politala","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116583477","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 KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL DAN KOMITE AUDIT TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI 独立专员、管理所有权和审计委员会对温和型企业的价值的影响

Jurnal Riset Akuntansi Politala Pub Date : 2022-12-18 DOI: 10.34128/jra.v5i2.136

Nanda Bakti Laksana, Asih Handayani

{"title":"PENGARUH KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL DAN KOMITE AUDIT TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI","authors":"Nanda Bakti Laksana, Asih Handayani","doi":"10.34128/jra.v5i2.136","DOIUrl":"https://doi.org/10.34128/jra.v5i2.136","url":null,"abstract":"This study aims to examine the effect of independent commissioners, managerial ownership, and audit committees on firm value with audit quality as a moderating variable. The population in this study are all companies that are members of the 2016-2020 LQ45 index. The number of samples in this study was 12 companies obtained by purposive sampling method. Obtained sample data as much as 60 data. The type of data in this study is secondary data with quantitative research methods and descriptive approaches. The analysis technique used is multiple linear regression analysis and moderated regression analysis with a significance level of 5%. This research is processed using the software eviews 9 and shows that independent commissioners affect firm value, managerial ownership affects firm value, audit committees have no effect on firm value, independent commissioners, managerial ownership, and the audit committee has an effect on firm value, audit quality is unable to moderate the influence of independent commissioners on firm value, audit quality can moderate managerial ownership on firm value, audit quality is unable to moderate the audit committee on firm value, audit quality can moderate the influence of independent commissioners, managerial ownership, and audit committees on firm value.","PeriodicalId":310271,"journal":{"name":"Jurnal Riset Akuntansi Politala","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131067279","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

FAKTOR-FAKTOR YANG MEMENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH DI KOTA YOGYAKARTA 影响日惹小规模和中型微企业会计信息使用的因素

Jurnal Riset Akuntansi Politala Pub Date : 2022-12-18 DOI: 10.34128/jra.v5i2.132

Amir Hidayatulloh, Listia Ningsih

引用次数: 0

FAKTOR-FAKTOR YANG MEMPENGARUHI BEHAVIORAL INTENTION TO USE PENGGUNAAN SOFTWARE AKUNTANSI PADA UMKM 影响使用UMKM会计软件的行为意图的因素

Jurnal Riset Akuntansi Politala Pub Date : 2022-12-18 DOI: 10.34128/jra.v5i2.130

Iwan Setya Putra, Nina Ayu Kusuma Wardani

引用次数: 0

PENDETEKSIAN FINANCIAL STATEMENT FRAUD MENGGUNAKAN FRAUD PENTAGON PADA PERUSAHAAN PERTAMBANGAN TERDAFTAR DI BEI TAHUN 2018-2020

Jurnal Riset Akuntansi Politala Pub Date : 2022-08-08 DOI: 10.34128/jra.v5i1.124

Dian catur Hidayat, T. Triyono

{"title":"PENDETEKSIAN FINANCIAL STATEMENT FRAUD MENGGUNAKAN FRAUD PENTAGON PADA PERUSAHAAN PERTAMBANGAN TERDAFTAR DI BEI TAHUN 2018-2020","authors":"Dian catur Hidayat, T. Triyono","doi":"10.34128/jra.v5i1.124","DOIUrl":"https://doi.org/10.34128/jra.v5i1.124","url":null,"abstract":"Financial statement fraud is the fraud that is carried out by displaying financial statements that are not by actual events. The reason for doing financial statement fraud is to make stockholders believe that the performance of the company is satisfactory. In facilitating its actions, it can be done by presenting annual financial statements that are better than the original, such as increasing profits and reducing debt. The purpose of this study is to identify opportunities for financial statement fraud to occur using the fraud pentagon model theory developed by Crowe Howarth in 2012. In the fraud Pentagon model, there are five main variable elements, namely pressure, opportunity, rationalization, ability, and arrogance. The population and sample in this study use annual reports from mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period. The data used is secondary data by obtaining it from the company's official website and the Indonesia Stock Exchange (IDX) website. Through the purposive sampling method, 32 companies were selected as samples. The multiple regression analysis methods was chosen to analyze the data assisted by the SPSS 21 program. The results of this study indicate that the ineffective monitoring variable as measured by the comparison of the board of commissioners influences on financial statement fraud. Meanwhile, other variables such as financial target, external pressure, nature of industry, Rationalization, Capability, and Arrogance do not affect on financial statement fraud.","PeriodicalId":310271,"journal":{"name":"Jurnal Riset Akuntansi Politala","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129610350","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