Article Per Year (5 Year)
p-Index From 2021 - 2026
1.745
P-Index
This Author published in this journals
All Journal JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Majalah Bisnis & IPTEK
Sakti Muda Nasution
Politeknik LP3I Bandung
Arts Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Social Sciences Other

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
Akuntansi Dan Sistem Informasi Dengan Kompetensi Di Bidang Teknologi Informasi Dedi Karmana; Mira Ismirani Fudsy; Sakti Muda Nasution; Zen Munawar
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i1.1601

Abstract

This research aims at the need for Accounting and Information Systems to be supported by an information technology basis. To implement Accounting and Information Systems on a technology basis, a user group is needed that focuses on how to learn how to implement accounting and information systems based on information technology. As well as what methods and alternatives can make its implementation easier. Specifically, researchers need to know what and how the challenges of using appropriate methodology in implementing Information Technology-based Accounting and Information Systems are in their implementation. This research is limited by providing a brief and easy to understand description of research methods, application of the method and challenges in using the method. Having literacy in the form of quotes from previous research that has applied this method will give researchers a good basic tool for evaluating the usefulness of the method. This research includes examples of several challenges that researchers will face as well as possible strategies that can be used so that the realization of the research objectives can be achieved. It is hoped that the results of the research will provide the best method that can show how technology-based accounting and information systems can be applied.
Tanggung Jawab Sosial Perusahaan Untuk Akademisi Akuntansi Mira Ismirani Fudsyi; Herru Soerjono; Sakti Muda Nasution; Zen Munawar; Dewi Reniawati
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 2 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i2.2501

Abstract

This research aims to determine the company's responsibility towards research development, especially in the field of accounting. Corporate social responsibility has important implications for accounting academics, especially in the development of sustainable accounting and transparent financial reporting. Accounting academics play a role in developing relevant accounting frameworks, methodologies, and standards to measure, report, and evaluate the social and environmental impacts of corporate activities. Accounting has an important role in integrating sustainability aspects that are outlined in the company's business strategy. Shareholders and stakeholders: have a corporate social responsibility framework for strategic business goals. There is a view of corporate social responsibility in cases related to certain companies and findings from research results. Based on the corporate social responsibility framework, the role of accounting academics is directed at corporate social responsibility activities also assisting in business strategy. The corporate social responsibility measurement framework is a challenge, but opens up various promising avenues for future research in developing a research framework in the field of accounting.
Analisis Pengembalian Pendapatan Pada Pelaporan Keuangan Dan Relevansi Nilai Informasi Akuntansi Herru Soerjono; Mira Ismirani Fudsyi; Sakti Muda Nasution; Budi Lesmana; Rumaizha, Riri
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 2 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i2.2509

Abstract

This research aims to find the relationship between stock returns and profit levels and changes in profits, analyze financial reporting income returns and evaluate accounting values. Income return analysis in financial reporting is the process of evaluating a company's income performance by looking at various factors that influence it, including the income return itself. The purpose of the analysis is to understand sources of income, sales effectiveness, and potential problems that can affect future income. The research method used is an incremental relative association approach in order to determine changes in the relevance of the value of accounting information with financial reporting. The Easton and Harris model is implemented in this research by collecting accounting data over several time periods, as well as observing companies listed on the stock exchange. Hypothesis testing uses econometric tests and multivariate panel regression. The results of the reaserch showed a decrease in the relevance of the value of income returns in financial reporting. The contribution of this researchis the documentation of changes in value relevance in the financial reporting process. The results of the value relevance are only based on the return model, not analyzing the price model.
Co-Authors Budi Lesmana Budi Lesmana Dewi Reniawati Herru Soerjono Karmana, Dedi Lesmana, Budi Mira Ismirani Fudsy Mira Ismirani Fudsyi Nizar Nurzaman Novianti Indah Putri Rakhmini Juwita Rumaizha, Riri Silvy Kartikasari Zen Munawar