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All Journal Vokasi: Jurnal Riset Akuntansi Jurnal Akuntansi Profesi JURNAL RELASI STIE MANDALA JEMBER Jurnal RAK (Riset Akuntansi Keuangan) JURNAL MANAJEMEN Alignment: Journal of Administration and Educational Management International Journal of Social Science and Business Jurnal Penelitian IPTEKS Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Sains Manajemen dan Bisnis Indonesia BUDGETING : Journal of Business, Management and Accounting JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) International Journal of Management Science and Information Technology (IJMSIT) ASERSI : Jurnal Akuntansi Terapan dan Bisnis West Science Journal Economic and Entrepreneurship Relasi : Jurnal Ekonomi Jurnal Abdimas Independen Ulil Albab
Susbiyani, Arik
Universitas Muhammadiyah Jember
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)

 1 
Analisis Penerapan PSAK 71 terhadap Pencadangan Piutang pada Perbankan Carmanita Aisyah Pandanwangi; Arik Susbiyani; Elok Fitriya
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.951

Abstract

This study aims to determine the analysis of PSAK 71 on the provision of receivables at banks in Indonesia. The data in this study used qualitative methods in the form of secondary data and information on financial statements of banking companies registered in Indonesia. The sample in this study was selected with the criteria of being a banking company listed on the Indonesia Stock Exchange (IDX) based on the number of assets in 2019. The sample in this study was six 6 banking companies. Based on the results of the analysis and discussion, it shows that companies in the banking sub-sector are ready to apply PSAK 71 (2017). In addition, the results of this study explain that the application of PSAK 71 has an impact on capital in each company.
Detrminan Kualitasl Laporanl Keuangan Pemerintah Daerah (Studi KasuslPada BPPKAD Kabupaten Situbondo) findy Indahmanisya Pujiharjo findy; Arik Susbiyani; Retno Murwanti
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.952

Abstract

The problem studied by the author is regarding the influence of human resource competence related to the preparation of financial reports, and the application of the internal control system at BPPKAD Situbondo Regency. The purpose of this study was to determine the effect of human resource competence related to the preparation of financial reports, and the application of an internal control system to the quality of financial reports at BPKAD Situbondo Regency. The data analysis technique used was a quantitative approach. Data was collected by distributing questionnaires to 50 respondents and 44 respondents from the questionnaire results were received back to be processed by selecting samples using purposive sampling. Tests carried out using validity and reliability tests. Data processing was analyzed using descriptive statistics with multiple linear regression analysis techniques using SPSS. Based on the results of the study concluded that Human Resource Competence (HR) has a significant influence on the Quality of Local Government Financial Reports (LKPD) and the Implementation of Internal Control Systems (SPI) has a significant influence on the Quality of Local Government Financial Reports (LKPD).
Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Sektor Industri Barang Konsusmsi Yang Terdaftar Di Bursa Efek Indonesia Ana Dwi Agustin; Arik Susbiyani; Astrid Maharani
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.953

Abstract

This study aims to examine how the influence of independent commissioners, managerial ownership, institutional ownership and audit committees on firm value in manufacturing companies in the consumer goods industry sector for the period 2019-2020 listed on the Indonesia Stock Exchange. The number of samples from this study was 214. The analytical tool used in this study was SPSS. The results of the analysis obtained in this study are Independent Commissioners have an effect on firm value, Managerial Ownership has no effect on firm value, Institutional Ownership has an effect on firm value and the Audit Committee has an effect on firm value.
Faktor-Faktor yang Mempengaruhi Penggunaan Informasi Akuntansi pada Usaha Mikro Kecil dan Menengah di Kabupaten Banyuwangi Nindi Nadia Yurisma; Arik Susbiyani; Gardina Aulin Nuha
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.1040

Abstract

This study aims to analyze and determine the effect of business scale, education level and accounting knowledge on the use of accounting information in Micro, Small and Medium Enterprises in Banyuwangi Regency. The variables used in this study consisted of 3 independent variables, namely business scale (X1), education level (X2) and accounting knowledge (X3) and the variable used was the use of accounting information (Y). This study uses quantitative methods. Data collection is done by distributing it directly to MSME owners. The population in this study are micro, small and medium enterprises in Banyuwangi Regency with a total of 5,022. The research sample used was in accordance with the Slovin formula calculation of 98.4 (rounded 98) or the respondents used were 98. The sampling technique in this study used Simple Random Sampling. Analysis of the research data using multiple linear regression which is processed using IBM SPSS Statistics to determine the factors that influence the use of accounting information. The results of this study indicate that the variables of business scale, education level and accounting knowledge have a positive effect on the use of accounting information on MSMEs in Banyuwangi Regency.
Pengaruh Transparansi, Akuntabilitas, Dan Partisipasi Masyarakat Terhadap Pengelolaan Dana Desa Di Desa Tegalharjo Kecamatan Glenmore Kabupaten Banyuwangi Dellailatul Nur Afifah; Arik Susbiyani; Ibna Kamelia F. A
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.1044

Abstract

The formulation of the problem in this study is How Transparency, Accountability, and Community Participation regarding Vilage Fund Management in Tegalharjo village, How Transparancy, Accountability, and Community Participation Influence on Village Fund Management. The aim is to find out how Transparency, Accountability, and Community Participation are regarding the Management of Village Fund in Tegalharjo Village, to find out how the Effects of Tranparency, Accountability, and Community Participation in th Management of Village Fund. This type of research is quantitative research. This research was conducted in Tegalharjo Village Glenmore District, Banyuwangi Regency. The variables in this study are Transparancy, Accountability, and Community Participation. The population in this study were all residents of Tegalharjo Village with a total of 4.533 families. The data used primary and secondary data eith data collection techniques using questionnaires. The tests used are valitidy test, rehabilitatio test, classical assumption test, and hypothesis testig. Based on the result of research that has been carried out on all data obtained in Tegalharjo Village, Glenmore District, Banyuwangi Regency, it is concludes that transparency significantly affects the management of village funds, partial accountability significantly affects the management of village funds, partial accountability significantly affects the management of village funds, and community participation significantly affects the management of village fund.
Co-Authors Abadi Sanosra Ach Syahfudrin Z Achmad Syahfrudin Zulkarnnaeni Aini Nurul Ana Bidayatul Maulida Ana Dwi Agustin Anugerah Riski Fardana Any Rumiyati Ningtias Arista Aprilia Arum Anggraini Ayu Dwi Nursida Carmanita Aisyah Pandanwangi Chintya Nur Isnaini S Dellailatul Nur Afifah Devi Lusiyana Diana Fatma Hidayah Didik Eko Dita Silfana Dewi DWI CAHYONO Ekasari, Novita Elida Eftitah Elok Fitriah Erike Fitriana Etika Dwi Novitasari Fiel Afroh, Ibna Kamilia Fifi Fironika Anggraini findy Indahmanisya Pujiharjo findy Fitriya, Elok Gardina Aulin Nuha Hermawan Wahyudi I Dewa Gede Aristana Wijaya Kesuma Ibna Kamelia F. A Ibna Kamelia F.A Iid Pua Wadjo Imroatus Sholikha Khoriatulla Hafifin Lovilian Rayi Arisanti Maharani, Astrid Martini G, Ni Nyoman Putu Mochamad Muzaki Moh. Halim Murwanti, Retno Ndaru Tutus Priyo Handoko Ni Nyoman Putu Martini G Nina Martiana Nina Martiana Nindi Nadia Yurisma Ninyoman Putu Martini Norita Citra Yuliarti, Norita Citra Nursaid Nursaid Nursaid Nurul Noverina Nurul Qomariah Parsia Pungkaswati Probowulan, Diyah Rendy Mirwan Aspirandi Rizky Vernita Dwi Aprilyani Rusmiati Seno Sumowo Sri Ratna Dwi Lestari Suprapto Suprapto Suwarno Suwarno Suwarno Toni Herlambang Ubaidillah Perdana Putra Vinando Bintang Wahyu Saskia Istiqomah