jurnal kajian dan riset akuntansi (JKRA)

PENGARUH PENGALAMAN, INDEPEDENSI, KOMPETENSI TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI

Rahmatul Auva wisna — 2025-01-11

This research aims to determine the influence of experience,independence and competency on audit quality with auditorethics as a moderating variable. This research was conducted atthe West Sumatra Representative Inspectorate office. The sample in this research is all West Sumatra Inspectorateauditors. This type of research is quantitative research. Thedata used is primary data. The method for collecting data uses aquestionnaire via gform. The sampling technique used asaturated sampling technique with a sample size of 39respondents. The data was processed using the Smart PLS version 4 model to test the measurement model evaluation and structural model evaluation. The results of the t test show thatcompetency has a significant effect on audit quality, while experience has a significant negative effect on audit quality, independence has a significant negative effect on audit quality,auditor ethics does not strengthen the influence of experienceon audit quality, auditor ethics does not strengthen independence on audit quality and audit ethics. does notstrengthen the influence of competency on audit quality.

PROSEDUR PEMUNGUTAN PAJAK REKLAME DI KABUPATEN INDRAGIRI HILIR

Abby Nugraha Ramadhan — 2025-01-19

The purpose of this writing is to find out and understand how the procedures for collecting advertising tax and the government's efforts to increase advertising tax in Indragiri Hilir Regency. Advertising tax is one type of tax managed by the region as a contributor to Regional Original Income (PAD) which increases every year. This type of writing uses a qualitative research method which is presented in descriptive form accompanied by data that can be measured or calculated directly, as well as in the form of information or explanations expressed in numbers or in the form of numbers and can be calculated between one data and another. The object of writing is the Regional Revenue Agency of Indragiri Hilir Regency. Based on the results of the writing that has been carried out at the Regional Revenue Agency of Indragiri Hilir Regency, advertising tax revenues from 2021-2023 have fluctuated when compared to the previous budget year.

ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DI PONDOK JAHIT MUTIARA PEKANBARU MENGGUNAKAN METODE JOB ORDER COSTING

Dhea Lutfiana sari — 2025-01-08

Determination of the cost of goods manufactured must be recorded properly and calculated correctly, because the cost of goods manufactured is the most important part that must be calculated by the company to determine the selling price. The company has not classified in detail the factory overhead costs in according with the concept of cost accounting. As a result, the company has not been precise in calculating the cost of goods production, which can affect the selling price of the product. The purpose of this study was to determine how to determine of the cost of goods produced using the Job Order Costing method at the Pondok Jahit Mutiara in Pekanbaru. The analysis method used is a case study approach and uses qualitative research. The results of this study indicate that the calculation of the cost of goods manufactured based on the Job Order Costing method is lower than the calculation method used by the company. Therefore, improving the method of calculating the cost of goods produced at Pondok Jahit Mutiara is needed to be able to assist the company in making policies related to determining the selling price and determining the cost of production.