Jurnal Ilmiah Raflesia Akuntansi

Applying Diffusion of Innovation in Online Purchase Intention Through Social Network: A Focus Group Study of Facebook in Lombok, Indonesia

Risqia Thufhil Laeli — 2026-04-21

This paper aims to determine the factors of online purchasing intention, to analyze the relationship between online purchase intention, and to examine the most influential factors that affect online purchase intention through social networks; a focus group study of Facebook in Lombok Indonesia. The quantitative method was chosen in this research as it is based on objective facts, numerical data, and statistics. The outcomes obtains will be more valid, reliable, and dependable. In this paper, software Statistical Package for Social Science (SPSS) version 25.0 software was used to evaluate and interpret the results of a questionnaire that had been distributed to 300 respondents. There are several analytical methods used in this study, namely reliability analysis, descriptive statistics, person correlation analysis, and multiple linear regression. The results showed that the dependent variable (PI) had a significant relationship with the independent variables (RA, CP, TR, OB, CL, and PR). Meanwhile, only the two most influential variables are OB and PR. Observability is the first most influential factor influencing online purchase intention through social networks; Facebook focus group study. Based on the results of the coefficient analysis, the beta value of observability is 0.350, then followed by the perceived risk of 0.319. Multiple regression analysis has proven that OB has the most influence on online purchasing intention through social networks, and the last one is PR with the most influence on online purchasing intention.

Transparency and Performance of Central Banks ASEAN countries

Nurida Fitriani — 2026-04-21

This paper delves into the increasingly prominent role of central bank transparency in modern monetary policy. It analyzes both theoretical and practical aspects of transparency, examining various methods employed by central banks and assessing the empirical evidence surrounding their effectiveness. The research adopts a structured approach, reviewing theoretical literature on the impact of transparency on both the consequences and performance of monetary policy. It proposes a novel distinction between uncertainty and incentive effects of transparency, providing valuable insights into its nuanced nature. Empirically, the paper utilizes panel data regression with fixed effects to construct a comprehensive index of central bank transparency encompassing political, economic, procedural, policy, and operational aspects. This index is then applied to ten major central banks in ASEAN countries, revealing a diverse landscape of transparency levels and dynamics through detailed analysis of actual information disclosure practices. The key finding suggests a nexus between transparency on inflation, GDP and Interest rate demonstrating that greater openness translates to enhanced effectiveness. Additionally, identifies the Bank of Thailand as the most transparent central bank within the studied group, followed by the Philippines, Indonesia, Singapore, and Malaysia. Laos and Cambodia, conversely, emerge as the least transparent.

Pengaruh Pendidikan Keuangan Di Keluarga, Sosial Ekonomi Orang Tua, Dan Pengetahuan Keuangan Terhadap Manajemen Keuangan Pribadi Mahasiswa Fakultas Ekonomi Universitas Pasir Pengaraian

Ingga Liamsi — 2026-04-21

A total of 150 active students at the Faculty Economics Pasir Pengaraian University studying financial management, class of 2022, were given a questionnarie to colect data. The aim was to identify and analyze the influence of family financial education, parental socioeconomic and financial knowledge on students’s personal financial management. The variables were tested using SPSS version 24. The research findings indicate that family financial education (X₁) and financial knowledge (X₃) have a positive and significant effect on personal financial management (Y), parental socioeconomic (X₂) has a negative and significant effect on personal financial management (Y), and simultaneously, the variables of family financial education (X₁), parental socioeconomic (X₂), and financial knowledge (X₃) have a positive and significant effect on personal financial management (Y).

Pengaruh Corporate Governance terhadap Tax Avoidance (Studi Empiris Perusahaan Sektor Energy Terdaftar di Bursa Efek Indonesia Tahun 2021-2023

Mazro 'atul Ulya Ahmad — 2026-04-22

This study aims to analyze the effect of Corporate Governance, measured by Institutional Ownership, Independent Commissioners, Audit Quality, and Audit Committees, on Tax Avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023. This study uses a quantitative approach with research data obtained from secondary data in the form of financial statements and annual reports. The sampling technique used purposive sampling, resulting in 89 samples from 34 companies. The data analysis technique in this study used multiple linear regression analysis processed using SPSS software version 26. The results of this study show that Institutional Ownership, Independent Commissioners, Audit Quality, and Audit Committees simultaneously have a significant effect on Tax Avoidance. However, partially, Institutional Ownership has a negative effect on Tax Avoidance, Independent Commissioners do not have a negative effect on Tax Avoidance, while Audit Quality and Audit Committees do not have a positive effect on Tax Avoidance. These findings confirm that corporate governance is important in tax avoidance practices, but not all components are effective in reducing tax avoidance actions. This study is based on agency theory, which explains the supervisory role of corporate governance in minimizing tax avoidance in companies.

Pengaruh Relative Advantage, Complexity, Compatibility, Trialability dan Observability terhadap adopsi Cloud accounting pada UMKM di Kecamtan Rambah.

Julia Rosadi — 2026-04-22

Abstrak— The purpose of this study was to determine the influence of Relative Advantage, Complexity, Compatibility, Trialability, and Observability on cloud accounting adoption among MSMEs in Rambah District. This study used primary data collected directly from primary sources, namely respondents, thus the data were derived from direct field information acquisition.The method used was quantitative. The population in this study consisted of 6,884 MSMEs in Rambah District, while the sample size was 32 MSMEs. The sampling technique used was purposive sampling. The research variables were Cloud Accounting (Y), Relative Advantage (X1), Complexity (X2), Compatibility (X3), Trialability (X4), and Observability (X5). The analytical methods used were descriptive analysis, validity testing, reliability testing, classical assumption testing, multiple linear regression, coefficient of determination testing, and hypothesis testing using SPSS version 25. The results showed that Relative Advantage and Compatibility had a positive and significant effect on cloud accounting adoption. Meanwhile, Complexity, Trialability, and Observability do not significantly influence cloud accounting adoption.

Pengaruh Pendapatan Asli Daerah dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten Demak Jawa Tengah Tahun Anggaran 2021-2024

Nurul Laily Nikmatus Sholihah — 2026-04-23

This study analyzes the financial performance of Demak Regency for the period 2021–2024, which shows a positive but still fluctuating trend. Using a quantitative approach based on local government financial reports and analyzed through multiple linear regression with the help of SPSS, this study examines the effect of Local Own-Source Revenue (PAD) and capital expenditure on regional financial performance. Empirical results indicate that PAD has a positive and significant effect on financial performance, while capital expenditure does not show a significant effect. These findings emphasize the importance of strengthening the quality and achievement of PAD as well as controlling regional expenditure more optimally.

Analisis Penerapan Permendagri No. 20 Tahun 2018 Tentang Pengelolaan Keuangan Desa (Studi Pada Desa Pangeran Kec.Kabaruan, Kab. Kep.Talaud)

Joshua Duduwong Matei — 2026-04-23

This study aims to examine the implementation of Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management in Pangeran Village, Kabaruan District, Talaud Islands Regency. The study focuses on aspects of information transparency, community participation, and accountability in village financial governance. The study used a qualitative descriptive approach to gain a comprehensive understanding of the regulation's implementation process. Data collection was conducted through in-depth interviews, field observations, and document review. Research informants included the village head, village treasurer, village officials, and community members involved, both directly and indirectly, in village financial management activities.The results indicate that administratively, village financial management has been carried out in accordance with the stages stipulated in Minister of Home Affairs Regulation Number 20 of 2018, namely planning, implementation, administration, reporting, and accountability. However, implementation has not been fully optimal. The level of community involvement in the planning and oversight processes remains relatively low. Furthermore, financial reports have not been presented in a format that is simple and easily understood by the general public. Oversight mechanisms have also not been implemented consistently and effectively. Based on these findings, it can be concluded that although regulations have been formally implemented, various improvements are still needed. Increasing the capacity of village officials, improving the quality and clarity of financial reporting, and strengthening inclusive community participation are crucial steps to promote more transparent and accountable village governance.

Analisis Penerapan Sistem Informasi Akuntansi Dalam Meningkatkan Efisiensi Pelaporan Keuangan Pada PT. Kimci Jaya Bersaudara

Gilbert Sabanari — 2026-04-23

This study aims to analyze the application of the Accounting Information System (SIA) in improving the efficiency of financial reporting at PT. Kimci Jaya Brothers. The background of this research focuses on financial reporting problems that were previously carried out manually, resulting in frequent delays, inaccuracies, and a high risk of human error. Therefore, the company implemented SIA to support more effective and efficient financial reporting processes. This research uses a qualitative method with a descriptive approach through observation, interview, and documentation techniques. The informants in this study consisted of managers and financial staff who were directly involved in the use of SIA and financial reporting activities. The results of the study show that the implementation of SIA is able to significantly improve the efficiency of financial reporting. This is characterized by improved system quality, information quality, and ease of use, which contribute to better reporting timeliness, higher data accuracy, and increased user satisfaction. Overall, the implementation of SIA has been proven to provide real benefits for companies in improving financial reporting efficiency and supporting more accurate, timely, and reliable managerial decision-making processes.

Strategi Persaingan Usaha melalui Analisis SWOT pada Perusahaan Sewa Kendaraan Eksekutif PT. A

Vitantri — 2026-04-23

Perkembangan sektor jasa transportasi yang semakin kompetitif menuntut perusahaan untuk memiliki strategi bersaing yang tepat agar mampu mempertahankan keberlanjutan usaha. Penelitian ini bertujuan untuk menganalisis kondisi internal dan eksternal Perusahaan Sewa Kendaraan Eksekutif PT. A melalui pendekatan analisis SWOT, sehingga dapat dirumuskan strategi persaingan yang relevan. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara langsung kepada pemilik dan karyawan sebagai sumber data utama, serta informasi pendukung yang diperoleh dari situs resmi, media sosial perusahaan, dan literatur terkait industri transportasi. Hasil penelitian menunjukkan bahwa PT. A memiliki kekuatan pada variasi armada, kualitas layanan, lokasi strategis, dan reputasi yang baik. Kelemahan utama terletak pada keterbatasan armada, belum adanya aplikasi pemesanan, serta promosi digital yang belum optimal. Peluang pertumbuhan usaha terlihat dari meningkatnya kebutuhan transportasi eksekutif dan potensi kerja sama dengan berbagai instansi, sementara ancaman meliputi persaingan ketat, kenaikan biaya operasional, dan kondisi eksternal seperti cuaca. Berdasarkan analisis SWOT, dirumuskan strategi SO, WO, ST, dan WT untuk meningkatkan daya saing perusahaan. Penelitian ini memberikan gambaran strategis yang dapat menjadi acuan dalam pengembangan usaha PT. A di masa mendatang.

Analisis Manajemen BUMDes dalam Mendukung Pertumbuhan Pendapatan Asli Desa sesuai Peraturan Daerah Kabupaten Gresik Nomor 3 Tahun 2017

Nur Fitroten Dian Sari — 2026-04-23

Penelitian ini bertujuan menganalisis implementasi pengelolaan Badan Usaha Milik Desa (BUMDes) Pelem Watu dalam meningkatkan Pendapatan Asli Desa (PADes) berdasarkan Peraturan Daerah Kabupaten Gresik Nomor 3 Tahun 2017. Pendekatan yang digunakan adalah kualitatif dengan desain studi kasus melalui wawancara mendalam, observasi, dan analisis dokumen resmi untuk menggambarkan proses pengelolaan serta efektivitas penerapan regulasi. Hasil penelitian menunjukkan bahwa meskipun struktur organisasi BUMDes telah dibentuk sesuai ketentuan, implementasinya belum berjalan optimal akibat keterbatasan kapasitas pengurus, dan lemahnya transparansi pelaporan keuangan. Faktor pendukung meliputi dukungan pemerintah desa dan potensi ekonomi lokal, sedangkan faktor penghambat mencakup rendahnya kompetensi manajerial dan partisipasi masyarakat. Penerapan prinsip partisipasi, transparansi, dan akuntabilitas masih terbatas sehingga kontribusi BUMDes terhadap PADes dan kesejahteraan masyarakat belum signifikan. Penelitian ini menegaskan perlunya penguatan tata kelola, peningkatan kapasitas sumber daya manusia, serta pengembangan usaha berbasis potensi lokal agar BUMDes dapat berfungsi lebih efektif sebagai penggerak kemandirian ekonomi desa.

Pengaruh Intensitas Harapan, Persepsi Risiko, Dan Perilaku Judi Online Terhadap Perilaku Keuangan Mahasiswa Universitas Teknologi Sumbawa

Rian Sahriantara — 2026-04-24

— Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif kausal yang bertujuan untuk menguji pengaruh intensitas harapan, persepsi risiko, dan perilaku judi online terhadap perilaku keuangan mahasiswa Universitas Teknologi Sumbawa. Sampel dalam penelitian ini adalah mahasiswa Universitas Teknologi Sumbawa yang berjumlah 100 responden, yang dipilih menggunakan metode purposive sampling. Data dikumpulkan melalui penyebaran kuesioner kepada responden, kemudian dianalisis menggunakan teknik regresi linier berganda dengan bantuan software SPSS versi 25. Hasil analisis data menunjukkan bahwa intensitas harapan berpengaruh positif dan signifikan terhadap perilaku keuangan mahasiswa, persepsi risiko berpengaruh positif dan signifikan terhadap perilaku keuangan mahasiswa, sedangkan perilaku judi online berpengaruh negatif dan signifikan terhadap perilaku keuangan mahasiswa Universitas Teknologi Sumbawa.

Green Accounting Sebagai Bagian Etika Bisnis

Berlian Afriansyah — 2026-04-25

UMKM diharapkan bisa berkontribusi pada peningkatan ekonomi daerah. Hal ini terlihat dari data BPS yang menunjukkan bahwa UMKM di tanah air menyuplai sekitar 60% dari total pendapatan negara. Pertumbuhan UMKM yang terus berlangsung tampaknya memiliki efek buruk terhadap lingkungan sekitarnya. Salah satu bukti nyata adalah dari pembuangan limbah-limbah yang dihasilkan oleh suatu usaha. Penerapan akuntansi lingkungan dapat meningkatkan kemampuan untuk mengurangi masalah lingkungan yang dihadapi. UMKM bisa menerapkan strategi Green Accounting dengan memasukkan biaya terkait lingkungan ke dalam sistem akuntansi yang mereka jalankan. Dengan adanya strategi Green Accounting, nilai etika bisnis pada UMKM dapat meningkat. Penelitian ini memanfaatkan metode studi pustaka sebagai sumber utama dalam pengumpulan informasi. para pemilik UMKM umumnya menyadari pentingnya tanggung jawab terhadap lingkungan, namun mereka masih bingung mengenai cara untuk melaporkan biaya terkait lingkungan tersebut. Banyak pemilik UMKM yang sudah mengimplementasikan akuntansi ramah lingkungan, namun tidak mencantumkannya dalam laporan keuangan mereka.

Pengaruh Tata Kelola Kehadiran terhadap Kinerja Karyawan PT Sumber Alfaria Trijaya Tbk (Branch Karawang)

Yunaika Wardani — 2026-04-25

This research is motivated by the importance of employee performance as a key factor in the success of a company. At PT Sumber Alfaria Trijaya, Tbk (Karawang Branch), a phenomenon was found in which employee attendance discipline did not align with performance and compensation. Several employees who frequently arrived late still received the same salary and incentives as those who were punctual, creating a perception of unfairness and potentially lowering work motivation. The purpose of this study is to analyze the implementation of attendance governance, evaluate employee performance, and examine the influence of attendance governance on employee performance. This study applies a quantitative approach using a survey method with questionnaires. The sample was determined using Slovin’s formula, resulting in 165 respondents from a population of 279 employees. Data analysis was conducted through validity and reliability tests, simple linear regression, t-test, F-test, correlation, and coefficient of determination with the help of SPSS software. The findings indicate that attendance governance has a positive and significant effect on employee performance. The use of an electronic attendance system, routine monitoring, and the implementation of sanctions and rewards have proven effective in improving discipline, productivity, work quality, and responsibility. The coefficient of determination also shows that attendance governance contributes significantly to performance improvement. In conclusion, fair, consistent, and technology-based attendance governance enhances motivation and performance, while fostering a more productive and harmonious work environment.

Analisis Perlakuan Akuntansi Pendapatan PSAK 23 pada Perusahaan Travel Umroh PT. Rangkayo Mulia Haramain

Muhammad Faris Al Amin — 2026-04-28

The purpose of this study was to determine whether the measurement, recognition, disclosure, and accounting treatment methods for revenue at PT. Rangkayo Mulia Haramain Tour & Travel comply with PSAK No. 23. This study used a descriptive method with a quantitative approach. The data sources used in this research are primary through observation and interviews and the main source of the research is the company's financial reports. The results of the study indicate that revenue measurement at the company is carried out based on the transaction value agreed upon between the company and its customers. However, in recognizing revenue the company still uses the cash basis method, where revenue is recognized when cash is received by the company. This causes transactions that occur before cash is received not to be recorded as receivables, so the exact value of the company’s receivables cannot be determined. In addition, revenue disclosure in the financial statements has not clearly included accounting policies because the company still uses the cash basis method. Therefore, the accounting treatment of revenue applied by PT. Rangkayo Mulia Haramain Tour & Travel has not fully complied with PSAK No. 23.

Pengaruh Pendapatan dan Roa Terhadap Keputusan Investasi Mahasiswa STIE Pembangunan Tanjungpinang

Rezario Febrianta Chandra — 2026-04-28

Penelitian ini bertujuan untuk mengalisis seberapa besar pengaruh pendapatan dan Return on Assets (ROA) terhadap keputusan investasi di mahasiswa STIE Pembangunan di Kota Tanjungpinang. Metode pengumpulan data dilakukan dengan kuesioner sebanyak 100 responden dan teknik simple random sampling. Metode analisis kuantitatif dengan menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa pendapatan berpengaruh signifikan terhadap keputusan investasi mahasiswa, sedangkan ROA tidak berpengaruh signifikan. Secara simultan, pendapatan dan ROA berpengaruh terhadap keputusan investasi. Nilai koefisien determinasi menunjukkan bahwa variabel independen mampu menjelaskan sebagian besar variasi keputusan investasi.Kesimpulan dari penelitian ini adalah bahwa faktor pendapatan menjadi pertimbangan utama dalam keputusan investasi mahasiswa, sementara ROA belum menjadi acuan utama karena keterbatasan pemahaman terhadap analisis fundamental.

Kata kunci: Pendapatan, ROA, Keputusan Investasi, Mahasiswa

Efektivitas ALMA dalam Menjaga Liquiditas dan Ketahanan Bank Syariah di Tengah Tekanan Ekonomi (Case Study BPR Syariah)

Musa Hadibrata — 2026-04-29

Penelitian ini bertujuan untuk menganalisis efektivitas Asset and Liability Management (ALMA) dalam menjaga likuiditas dan ketahanan bank syariah di tengah tekanan ekonomi, dengan studi kasus pada BPR Syariah Harta Insan Karimah. Metode yang digunakan adalah pendekatan kualitatif dengan analisis deskriptif, menggunakan data sekunder berupa laporan tahunan periode 2022–2025. Efektivitas ALMA diukur melalui tiga aspek utama, yaitu keamanan (cash ratio dan CAR), stabilitas (FDR dan BOPO), serta profitabilitas (ROA). Hasil penelitian menunjukkan bahwa secara umum ALMA telah berjalan cukup efektif dalam menjaga likuiditas dan stabilitas bank, ditunjukkan oleh peningkatan rasio likuiditas dan efisiensi operasional pada periode tertentu. Namun, terdapat fluktuasi pada indikator profitabilitas yang menunjukkan adanya tantangan dalam mempertahankan kinerja keuangan di tengah tekanan ekonomi. Oleh karena itu, diperlukan strategi ALMA yang lebih adaptif terhadap perubahan kondisi makroekonomi guna memperkuat ketahanan bank syariah.

Kata kunci: ALMA, likuiditas, bank syariah, ketahanan keuangan, tekanan ekonomi.

Peran Kepemilikan Institusional Sebagai Variabel Pemoderasi Analisis Pengaruh Rasio Kecukupan Modal Dan Green Banking Terhadap Pertumbuhan Profitabilitas Perusahaan Perbankan Yang Terdaftar Di Bei Periode 2021-2024

Septiola Hutagalung Lamria — 2026-04-29

This study aims to analyze and assess the effect of Capital Adequacy Ratio and Green Banking on profitability growth with institutional ownership as a moderating variable in banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. The research sample included 32 companies that met the criteria through purposive sampling. The analysis method used was multiple linear regression analysis using SPSS version 26 software. The results showed that the Capital Adequacy Ratio had a positive and significant effect on profitability growth, and Green Banking had a positive and statistically significant effect on profitability growth. Simultaneously, both variables had a significant effect on profitability growth. The coefficient of determination (R) test results show that the Capital Adequacy Ratio and Green Banking can explain 26% of the variation in Profitability, while the remaining 74% is explained by other factors not included in the model. In testing the moderating effect, it was found that the institutional ownership variable was unable to moderate the relationship between the Capital Adequacy Ratio and profitability growth, but it could moderate the relationship between Green Banking and profitability growth. The researchers suggest that future researchers increase the number of years of observation so that the research results are better and the impact of the research variables can be clearly seen.