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Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)

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Published by Universitas Serang Raya

ISSN : 23392436 EISSN : 25495968 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Akuntansi (JAK) was published by the Accounting Study Program, Faculty of Economics and Business, Serang Raya University, Indonesia. Published twice a year, January and July, JAK is a communication media and a reply forum for scientific work, especially regarding accounting.

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Articles 304 Documents

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Studi Empiris Persepsi Kantor Akuntan Publik Terhadap Peranan Karakteristik soft Skill Lulusan Akuntansi Atichasari, Anna Sofia
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 5, No 2 (2018): Jurnal Akuntasi
Publisher : Universitas Serang Raya

Penelitian ini bertujuan memberikan bukti empiris mengenai karakteristik soft skillyang dibutuhkan KAP dalam merekrut lulusan akuntansiserta kategori soft skill yang palingdiinginkan KAP selain pengetahuan akuntansi. Metode yang digunakan bersifat deskriptif.Teknik penelitian yang dilakukan menggunakan questioner sebagai alat dalam mengumpulkandata. Modus komunikasi yang akan digunakan dengan memanfaatkan e-mail survey, skalapengukuran yang digunakan adalah skala interval dan metode pengukuran kepentinganmenggunakan skala Likert. Populasi dalam penelitian ini yaitupraktisi yang memilikikewenangan dalam menerima lulusan akuntansi (akuntan pemula) dalam hal ini managingpartner, manajer, supervisor dan senior auditor dari Kantor Akuntan Publik (KAP) danterpilih sampel sebanyak 71 yang layak untuk di uji. Dari 54 indikator yang di uji, hanya 39karakteristik yang bisa dilanjut untuk dikategorikan menjadi 9 kategori terpilih yaitu perilakuprofesional, accounting knowledge, kepribadian interpersonal, ketrampilan interpersonal,gender, etika, lulusan perguruan tinggi terkemuka, keterlibatan dalam komunitas profesi sertapengalaman kerja.

ANALISIS SISTEM PENGENDALIAN INTERN SEBELUM DAN SESUDAH PENERAPAN SIMAK BMN PADA TINGKAT UNIT AKUNTANSI KUASA PENGGUNA BARANG DI LINGKUNGAN PANGKALAN TNI ANGKATAN LAUT BANTEN Arifin, Wiwin; Wulandari, Ayu
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 1, No 1 (2014)
Publisher : Universitas Serang Raya

If we are given money by their parents to buy the goods, would be asked to buy anything. It will normally occur discussion on whether or not the goods are purchased. After agreeing the goods are purchased, the next question is how and where to buy. Similarly, after the goods purchased would be held accountable. The same process was also carried out in government procurement. Even more complicated and lengthy bureaucracy. Once the goods are purchased will also mean increasing the number of the country's wealth. Next is to manage things as state property. The problem in this study was to determine the results of the internal control system before and after the implementation of SOA environment SIMAK Navy Banten. The author uses descriptive method of analysis that is by gathering evidence and information necessary for the other dat then processed and analyzed up to one conclusion. In addition, the authors also used the method of verification analysis is the analysis of the data by comparing the data according to the needs of the research. Population and the study sample were 30 personnel only, because in this case that did work activity directly related to the internal control system before and after penerapa accounting and management information systems property of the state (SIMAK BMN). The results of hypothesis in this study are very well influence the internal control system (SPI) before and after the implementation of management information systems and accounting property of the state (SIMAK BMN) in Banten Lanal operate. This means that there is a change between the variables before and after the application of SOA towards SIMAK very good. To determine the rate of change of the t value significant level (0231> 0.05)

PENGARUH SIZEPERUSAHAAN, KEPUTUSAN PENDANAAN, PROFITABILITAS DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN Haryadi, Entis
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 3, No 2 (2016)
Publisher : Universitas Serang Raya

Creation of a company's value can have a positive impact to stakeholders including shareholders ,. This study aimed to test empirically about the influence of Company Size, funding decisions, profitability and investment decisions on firm value. This research was carried out on non-financial companies listed on the Indonesia Stock Exchange (IDX) which publishes the financial statements for the period of 2013. By using purposive sampling technique and the company obtained 263 samples analyzed using multiple linear regression.These results indicate that the size / size company in proksikan with Debt to Equity Ratio (DER) has no effect on the value of the company, while profitability in proksikan with Return On Equity (ROE) and investment decisions are proxied by the Market to Book Value of Equity (MBVE) effect on firm value. From the results of multiple regression analysis known that simultaneously, Size / size of the company, funding decisions, profitability and investment decisions jointly affect the value of the company. Adjusted R² value of 0.174, this shows that the variation in the value of the company can be explained by Size companies, funding decisions, profitability and investment decisions by 17.4% and the remaining 82.6% is influenced by factors - other factors outside the model. Keywords: Size of the company, funding decisions, profitability and investment decisions.

Pengaruh Penerapan Pola Pengelolaan Keuangan Badan Layanan Umum (PK-BLU) Terhadap Kinerja Finansial, Kinerja Non Finansial Dan Mutu Layanan Pendidikan Julia, Taupik
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 3, No 1 (2016)
Publisher : Universitas Serang Raya

Thie Purposeof this study is to determine the effect of the application of financial management Public Service Agency (PK-BLU) to the performance of financial, non-financial performance and quality of education services. The independent variable in this study is the Financial Administration of the Public Service (PK- BLU), while the dependent variable is financial performance, non-financial performance and quality of education services. This research was conducted at the University of Sultan Ageng Tirtayasa by taking the 41 respondents to fill out the questionnaire. By using secondary data year period 2010-2014. The results showed that the application of the financial management of public service agencies (PK-BLU) has a positive effect to financial performance, non-financial performance and quality of education services.Keywords Financial management of public service agencies (PK-BLU), Financial Performance, non-financial performace, Quality of education Service

ANALISIS PENERAPAN E-FILLING SEBAGAI UPAYA PENINGKATAN KEPATUHAN WAJIB PAJAK BADAN DALAM PENYAMPAIAN SPT TAHUNAN WAJIB PAJAK BADAN DI KPP PRATAMA PANDEGLANG Husni, Mohamad; Susanti, Susi
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 5, No 1 (2018)
Publisher : Universitas Serang Raya

In realizing modern tax administration system that the government provide an application that can be used for charging the taxpayer, reporting notification letter (SPT) is precise, fast, and secure. The purpose of this study was to analyze the implementation of e- filing as an effort to increase tax compliance in the delivery of a notice (SPT) Annual taxpayer on STO Pandeglang.This study used a qualitative approach, by conducting a case study. by analyzing and understanding the issues related to tax compliance in the submission of their annual tax return taxpayer, analyze, investigate, and determine conclusions. Results of research showed there are some findings that an increase in the delivery of a notice (SPT) in 2015 and increased taxpayer compliance rate in 2015. It can be concluded that the implementation of e-filing can improve taxpayer compliance in the submission of annual returns taxpayers in KPP PRATAMA PANDEGLANG.

PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, LEVERAGE DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Kodriyah, Kodriyah
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 2, No 1 (2015)
Publisher : Universitas Serang Raya

Penelitian ini bertujuan melakukan pengujian secara empirik tentang pengaruh kepemilikan institusional, ukuran perusahaan, leverage, dan good corporate governance terhadap manajemen laba. Penelitian ini dilakukan pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia yang menerbitkan laporan keuangan selama periode 2009-2012. Dengan menggunakan teknik purposive sampling diperoleh 30 sampel perusahaan dan dianalisis dengan menggunakan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa (1) kepemilikan institusional tidak berpengaruh terhadap manajemen laba, (2) ukuran perusahaan berpengaruh terhadap manajemen laba, (3) leverage tidak berpengaruh terhadap manajemen laba, dan (4) good corporate governance yang diproksikan dengan ukuran dewan komisaris dan komposisi dewan komisaris independen berpengaruh terhadap manajemen laba, (5) kepemilikan institusional, ukuran perusahaan, leverage dan good corporate governance secara bersama-sama berpengaruh terhadap manajemen laba dan (6) Nilai R2 sebesar 0,148 hal ini berarti bahwa 14,8% variasi manajemen laba bisa dijelaskan oleh kepemilikan institusional, ukuran perusahaan, leverage, ukuran dewan komisaris dan komposisi dewan komisaris independen, sedangkan sisanya dijelaskan oleh faktor-faktor lain diluar model. Kata Kunci : Mananjemen Laba, Kepemilikan Institusional, Ukuran Perusahaan, Leverage, dan Good Corporate Governance

CORPORATE GOVERNANCE DAN PENGUNGKAPAN PENGENDALIAN INTERN Zulfikar, Rudi; Rosiana, Rita; Naisah, Ratu Ayu
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 1, No 2 (2015)
Publisher : Universitas Serang Raya

The purpose of this research is to examine the role of Corporate Governance practice to internal control disclosure in Indonesian banking industry. Corporate Governance practice (CG) is measured by proportion independent member in Board of Directors, the proportion of Board of Directors independent, managerial ownership, institusional ownership, audit committee size, eduaction background members of audit committee. The sample of this study is 87 banks listed in the Indonesian Stock Exchange within the year of 2010 and 2012. The data are drawn from the annual report, multiplregresion is used to analyze the data. This research find, that Board of Directors size, institusional ownership and eduaction background members of audit committee are significant factors to internal control disclosure. Keywords : corporate governance, internal control disclosure

PENGARUH UTANG LUAR NEGERI DAN PENANAMAN MODAL ASING TERHADAP PERTUMBUHAN EKONOMI malik, abdul; Kurnia, Denny
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 4, No 1 (2017)
Publisher : Universitas Serang Raya

Pertumbuhan ekonomi berarti perkembangan kegiatan dalam perekonomian yang menyebabkan barang dan jasa yang diproduksi dalam masyarakat bertambah dan kemakmuran masyarakat meningkat. Penelitian ini bertujuan untuk mengetahui pengaruh utang luar negeri dan penanaman modal asing terhadap pertumbuhan ekonomi di indonesia baik secara parsial maupun simultan. Penelitian ini menggunakan program komputer SPSS versi 16.0 Hasil penelitian ini menunjukkan bahwa ternyata utang luar negeri dan penanaman modal asing berpengaruh signifikan terhadap pertumbuhan ekonomi. Dari hasil regresi didapat nilai R Square sebesar 0.613 hal ini mengambarkan bahwa variabel-variabel independen dalam penelitian ini mampu memberikan penjelasan mengenai variabel dependen sebesar 61.3% adapun 38.7% lagi dipengaruhi oleh variabel lain diluar penelitian ini seperti ekspor ?impor, kurs, dan PMDN. Kata kunci : Pertumbuhan Ekonomi, Utang Luar Negeri, Penanaman Modal Asing.

PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN DENGAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE SEBAGAI VARIABEL INTERVENING ASTUTI, KURNIASIH DWI; KUSUMADINI, MERLIANI
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 3, No 2 (2016)
Publisher : Universitas Serang Raya

This study aimed to analyze the influence of corporate governance on financial performance with corporate social responsibility disclosure as an intervening variable. Corporate governance is measured by an index that has been developed komsiyah, financial performance in proxied by Return On Asset and corporate social responsibility disclosure is proxied by the GRI index. The sample in this study are as many as 30 companies, and samples used in this study is a manufacturing company listed on the Indonesia Stock Exchange during 2010-2014. The statistical method used is regression analysis with path analysis. Based on the test results showed that corporate governance has positive effect and significant on financial performance. Corporate Governancehas positive effect and significant on corporate social responsibility disclosure. Corporate social responsibility disclosure haspositive effect and significant onfinancial performance and corporate social responsibility disclosure mediate the association of corporate governance and financial performance Keywords: Corporate Governance, Corporate Social Responsibility Disclosure, Financial Performance, Return On Asset

PENGARUH RETURN ON ASSET (ROA), NET PROFIT MARGIN (NPM), DEBT TO EQIUTY RATIO (DER), LEVERAGE OPERASI, DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI Framita, Dien Sefty
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 5, No 2 (2018): Jurnal Akuntasi
Publisher : Universitas Serang Raya

enelitian ini bertujuan pengujian secara empirik tentang pengaruh return on asset(ROA), net profit margin (NPM), debt to eqiuty ratio (DER), leverage operasi, dan ukuranperusahaan terhadap praktik perataan laba. Penelitian ini dilakukan pada perusahaanmanufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia yangmenerbitkan laporan keuangan selama periode 2009-2012. Dengan menggunakan teknikpurposive sampling diperoleh 22 sampel perusahaan dan dianalisis dengan menggunakanregresi linear berganda.Hasil penelitian ini menunjukkan bahwa (1) return on asset berpengaruh terhadapperataan laba, (2) net profit margin berpengaruh terhadap perataan laba, (3) debt to equityratio tidak berpengaruh terhadap perataan laba, (4) ukuran perusahaan tidak berpengaruhterhadap perataan laba, (5) leverage operasi tidak berpengaruh terhadap perataan laba, (6)nilai R2 sebesar 0,122 menunjukkan bahwa 12,2% variasi perataan laba dapat dijelaskan olehvariabel return on asset, net profit margin, debt to equity ratio, ukuran perusahaan, danleverage operasi, serta sisanya 87,8 % dijelaskan oleh faktor-faktor lain diluar model.

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