JRAK (Jurnal Riset Akuntansi dan Bisnis)

Analisis Rasio Solvabilitas Untuk Menilai Kinerja Keuangan PT.Bank Syariah Indonesia KCP Kabupaten Kolaka

Septi Rindi Yanti — 2024-12-23

This study aims to determine the Solvency Ratio Analysis to Assess Financial Performance of PT. Bank Syariah Indonesia KCP Kolaka Regency. This study uses a Qualitative research method with a descriptive approach. In collecting data, researchers use data collection techniques, namely interviews and documentation. The data analysis technique used is the solvency ratio formula. The results of the study show that the financial performance of PT Bank Syariah Indonesia Tbk Kolaka Branch from 2021 to 2023 based on the Debt to Asset Ratio is in a fairly healthy condition. Because, based on the standard ratio value, it is stated <40%, which is considered fairly healthy. The financial performance of PT Bank Syariah Indonesia Tbk from 2021 to 2023 based on the Debt to Equity Ratio is in a very unhealthy condition. Because, based on the standard ratio value, it is stated <200%, which is considered very unhealthy.

Pengaruh LDR Dan NPL Terhadap ROA Pada Bank Umum Swasta Nasional Yang Terdaftar Di BEI Periode 2019-2023

Shafira Iskandar Putri — 2025-01-02

This study aims to determine the effect of Loan to Deposit Ratio (LDR) and Non Performing Loan (NPL) on Return on Assets (ROA) at National Private Commercial Banks Listed on the Indonesia Stock Exchange for the period 2019- 2023. The sampling technique used was purposive sampling method, namely 18 samples of National Private Commercial Banks. The data in this study are secondary data in the form of bank financial reports available on the company's website or the IDX website. The data processing tools used in this research are Microsoft Excel and Eviews 12 software. The data analysis used is descriptive statistical analysis, chow test, hausman test, lagrange multiplier test, panel data regression, t test, f test, and coefficient of determination test. The results showed that partially Loan to Deposit Ratio (LDR) has no significant effect on Return on Assets (ROA) and Non Performing Loan (NPL) has a significant effect on Return on Assets (ROA). Meanwhile, based on the test results simultaneously obtained that the Loan to Deposit Ratio (LDR) and Non Performing Loan (NPL) simultaneously have a significant effect on Return on Assets (ROA) of National Private Commercial Banks listed on the Indonesia Stock Exchange.

Analisis Metadata Pada Literatur Akuntansi Sektor Publik Dan Pengelolaan Aset

Muh. Irfandy Azis — 2025-01-14

This study aims to analyze the distribution patterns of academic documents in the fields of public sector accounting and asset management based on metadata parameters such as publication year, source, author, institutional affiliation, country, document type, and subject area. Using a descriptive approach based on metadata and data from the Scopus database, this research identifies trends, geographical contributions, and the roles of journals and institutions in the development of the literature. The findings reveal a significant increase in publications in this field, especially during the 2020–2025 period, with articles being the dominant document type and Business, Management, and Accounting as the main subject. Australia, Italy, and the United Kingdom are the largest geographical contributors, with the Public Money and Management journal making the most significant contribution. The analysis also highlights the important roles of several key authors and leading institutions, as well as the diversity of contributions from various sources and countries. This research offers both theoretical and practical implications. Theoretically, the metadata analysis provides insights into research distribution, thematic trends, and the potential for cross-institutional collaboration. Practically, the findings support more targeted policy-making in public sector management, including improvements in efficiency and sustainability. Despite limitations in the uneven access to historical data, this study paves the way for future research to explore underexplored areas, subject diversification, and the development of interdisciplinary approaches.

Analisis Biaya Produksi dengan Metode Full Costing UMKM Bakso Sido Mandiri

Hanifah Silih Maulida — 2025-01-16

Analysis for Micro, Small and Medium Enterprises or MSME meatballs using the Full Costing method aims to provide a comprehensive picture of efficiency and cost effectiveness in meatball production. This study was conducted by identifying the cost components involved, ranging from raw materials, labor, to overhead costs such as rent and utilities. This data was collected through interviews with MSME meatballs that were the objects of the study. The results of the analysis show that the application of the Full Costing method can help MSME in determining the right selling price and optimizing cost efficiency.

Analisis Determinan Pendapatan Pelaku UMKM Di Kabupaten Karawang

Carolyn lukita — 2025-01-20

This study aims to examine the effect of financial technology, number of workers, business capital, accounting understanding, and age of business actors on MSME income in Karawang Regency. The data used is primary quantitative data, obtained by survey with owners and managers of MSMEs in Karawang district as the population. The sample selection technique with simple random sampling, a total of 105 respondents were managed using SPSS. The results of this study indicate that financial technology, the number of workers, and business capital have a significant effect on MSME income in Karawang Regency. Meanwhile, the variables of accounting understanding and age of business actors have no effect on MSME income in Karawang Regency.

Determinan Financial Distress Pada Perusahaan Bumn Di Bursa Efek Indonesia

Titi Putri Nuji Wahyuni — 2025-02-02

This study is a quantitative research that aims to determine the influence of liquidity, profitability, leverage, and sales growth on financial disclosure in state-owned companies on the Indonesia Stock Exchange for the period 2018-2022. Financial distress is a condition of a company where its finances are experiencing an unhealthy state or crisis, the measurement of financial distress uses the Altman Z-Score model, the population in this study is state-owned companies listed on the Indonesia Stock Exchange (IDX), with a sample of 10 State-Owned Enterprises (SOE) obtained by the purposive sampling method. The processing and testing technique uses multiple linear regression tests. The results of the study show that sales growth has no effect on financial distress. Meanwhile, liquidity has a significant negative effect, profitability has a significant positive effect and leverage has a significant negative effect on financial distress.

Profitabilitas Dan Leverage: Apakah Berperan Dalam Memprediksi Tax Avoidance?

Nuraini Ulya Wiriatmaja — 2025-02-02

The purpose of this study is to analyze the role of Profitability and Leverage in predicting Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The research method applied is a quantitative method with multiple linear regression approaches. This study uses a population of 59 companies with a total sample of 295. The data utilized is secondary data in the form of annual financial reports of manufacturing companies published during the 2019-2023 period. The results prove that profitability negatively affects tax avoidance. Meanwhile, leverage affects tax avoidance positively and significantly. Profitability and leverage have an impact in predicting tax avoidance positively, simultaneously and significantly.

Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Aset Pajak Tangguhan, Dan Komisaris Independen Terhadap Manajemen Laba

Nurlaily Ramadhina — 2025-02-03

The purpose of this research is to examine the impact of Tax Planning, Deferred Tax Expenses, Deferred Tax Assets, and Independent Commissioners on Profit Management in Energy Sector Companies listed on the Indonesia Stock Exchange (BEI) during the period from 2018 to 2023. This study utilizes secondary data, specifically the annual financial reports of the companies. It employs a quantitative research approach. The total population consists of 87 companies in the energy sector, with purposive sampling as the chosen method. The study uses a sample of 15 companies over a 6-year observation period, resulting in a total of 90 observation objects. The analysis technique applied in this research is panel data regression analysis, utilizing the common effect regression model. Data processing was carried out using Eviews version 13 and Microsoft Office Excel. The findings indicate that tax planning, deferred tax expenses, deferred tax assets, and independent commissioners have a simultaneous effect on earnings management. Specifically, tax planning does not influence earnings management, deferred tax expenses also do not impact earnings management, deferred tax assets do influence earnings management, and independent commissioners have no effect on earnings management.

Excel For Accounting : Perancangan Laporan Keuangan Supplier Produk Agrikultur

Riri Rumaizha — 2025-02-03

This research aims to determine a model for designing simple financial reports for micro, small, and medium enterprises (MSMEs) using Microsoft Excel (EFA) at PT. FreshGo Indonesia, is a food supplier company, especially agricultural products such as fruit, vegetables, meat, seafood, and also provides superior products from Indonesian MSMEs. This research uses descriptive qualitative methods to produce financial reports consisting of profit and loss reports, and balance sheets. Data collection techniques were carried out using interviews, documentation, and observation methods. Meanwhile, the data used in this research is transaction data and other information about finances for one month. The results of this research are in the form of simple financial reports based on Microsoft Excel (EFA) which are used to record daily transactions so that financial reports can be prepared for a certain period.

Analisis Pendapatan Asli Daerah Dan Dana Alokasi Khusus Dalam Kaitannya Dengan Kemandirian Pengelolaan Keuangan Provinsi Sumatera Barat

Gerry Hamdani Putra — 2025-02-04

This research aims to re-examine previous research between independent variables, namely regional original income and special allocation funds on financial independence. The object of this research is Financial Independence and the subject of this research is the Regional Government of West Sumatra Province 2020-2022. The population in this research is the report on the realization of the revenue budget, regional expenditure and regional income of the Regional Government of West Sumatra Province. The type of data in this research uses a quantitative approach. The data source used is secondary data, namely data collected from existing records. The sample used in this research is the realization report of the APBD (Regional Income and Expenditure Budget) of the Regency/City Government of West Sumatra Province which has been audited by BPS with a total of 19 samples. The results of this research indicate that Regional Original Income has a positive effect on regional financial independence. Meanwhile, the General Allocation Fund has a negative effect on regional financial independence.

Faktor-faktor yang Mempengaruhi Penerapan Sistem Informasi Akuntansi Manajemen pada UMKM di Kabupaten Garut

Amelia Putri — 2025-02-05

When it comes to local economies, micro, small, and medium-sized enterprises (MSMEs) play a crucial role in creating jobs and generating tax money. Financial management and decision-making are two areas that management accounting information systems mostly seek to improve. This research aims to fill a gap in our understanding of what drives small and medium-sized enterprises (SMEs) in the Garut Region to use MAS. The Garut Cooperative Office-registered SMEs in the Garut Region were the primary subjects of this research. Researchers used a purposive sampling strategy to choose research participants. For this investigation, thirty samples were taken from MSMEs that had been in operation for more than two years. Researchers used traditional assumption testing and multiple linear regression to examine the data. While the research did find that accounting informing system usage was affected by education level, after adjusting for firm age and size, no influence was observed on management accounting informing system use. Micro, small, and medium-sized enterprises (MSMEs) are more likely to use a management accounting information system if employees have higher levels of education, the business is larger, and the organization is older. These linkages are illuminated by this research.

Pengaruh Literasi Keuangan Dan Penggunaan Media Sosial Terhadap Kinerja UMKM

Elvira Frischa Aulia — 2025-02-07

Our main objective in conducting this research is to identify the relationship between MSME performance and the level of financial literacy and social media usage in Garut Regency. The purpose of this study is to help MSMEs, which in turn will help the economy, the labor market, and the field of management and economic theory. The sample for this study consists of all micro, small, and medium enterprises (MSMEs) in Garut Regency, which is 45 samples. The author used a questionnaire to collect information directly from the MSME players in Garut Regency. After collecting data through surveys and literature studies, the author analyzed it using multiple linear regression and the coefficient of determination. Quantitative methods were used in this study. Based on the research results, there is an influence between financial literacy and the success of micro, small, and medium enterprises (MSMEs). Micro, small, and medium enterprises (MSMEs) tend to do better when their owners are financially literate and active on social media.

Analisis Penggunaan Digital Marketing dalam Meningkatan Penjualan di Toko Pertanian Sari Tani Temanggung Jawa Tengah

Budi Lesmana — 2025-02-10

The purpose of this study is to analyze the effect of digital marketing on sales made at the Sari Tani Agricultural Store. Marketing has become one of the efficient ways for small and medium enterprises (SMEs) to optimize sales along with the development of digital technology. This type of research is quantitative which focuses on a survey approach involving consumers and Sari Tani store managers as respondents. Research data were collected through questionnaires, interviews and linear regression analysis to examine the relationship between digital marketing variables, including social media sites, e-commerce and paid advertising significantly. The results of this study indicate that the ability to optimize digital marketing has a significant effect on increasing the number of new customers, strengthening customer loyalty and having a direct impact on increasing sales at the Sari Tani Store. The regression analysis conducted shows that digital marketing strategies have a positive effect on sales. The conclusion of this study is to emphasize the importance of the role of digital marketing in increasing the competitiveness and sales growth of the Sari Tani store, as well as providing recommendations for optimizing digital marketing strategies on sales growth..

Program Pemutihan Pajak Kendaraan Bermotor Dalam Meningkatkan Penerimaan PAD Provinsi Jawa Barat Di Kantor Bersama Samsat Kawaluyaan Tahun 2023

Yati Nurhajati — 2025-02-27

One of the ways regional governments can increase local revenue (PAD) is by increasing the target for revenue collection from Motor Vehicle Tax (PKB). This research aims to find out how big the contribution of the motor vehicle tax reduction program is in increasing the local revenue (PAD) of West Java Province at the Kawaluyaan Samsat Joint Office. The research method used is a quantitative descriptive method, which explains or describes the state of West Java Province PAD in relation to income from motor vehicle tax at the time the whitening program was held, as well as identifying the obstacles faced in implementing the motor vehicle tax Bleaching program and the solutions offered by Samsat. The data used in this research was obtained from the results of evaluations, interviews and data collected at the Kawaluyaan Samsat Office for the period July - December 2023. The results of the analysis and discussion show that during the Bleaching program, and based on the Regional Tax Contribution Level Indicator of the Minister of Home Affairs Decree No. 690,900,327, motor vehicle tax revenue in the Kawaluyaan Samsat made a significant contribution to West Java's PAD. Because its contribution is in the very good category because it is in the 60% range.