Jurnal Riset Akuntansi dan Keuangan
Jurnal Riset Akuntansi dan Keuangan with registered number ISSN 2338-1507 (Print) and ISSN 2541-061X (Online) is published by Program Studi Akuntansi Fakultas Pendidikan Ekonomi dan Bisnis Universitas Pendidikan Indonesia. It is published thrice a year in April, August, and December. Jurnal Riset Akuntansi dan Keuangan Publishes papers in the field of accounting and finance that give a contribution to the development of accounting science, accounting practices, the accounting profession, and finance. We accept mainly research-based articles related to accounting science and finance. The scopes of the topics include Management Accounting, Financial Accounting, Public Sector Accounting, Sharia Accounting, Accounting Information Technology, Auditing, Professional Ethics, Accounting Education, Banking, and Finance.
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<![CDATA[PENGARUH PROFIT MARGIN, ASSETS TURNOVER DAN LEVERAGE TERHADAP SUSTAINABLE GROWTH RATE PADA PERUSAHAAN SEKTOR JASA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2012 ]]>
<![CDATA[Nasim, Arim]]>;
<![CDATA[Rizki Irnama, Fetti]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 3, No 1 (2015): Jurnal Riset Akuntansi dan Keuangan. April 2015 ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v3i1.6609
<![CDATA[This study aims to determine the effect of Profit Margin, Assets Turnover and Leverage on Sustainable Growth Rate. The variables used are profit margin, asset turnover and leverage as independent variable and sustainable growth rate as dependent variable. This study also aims to describe the state of profit margin projected by Net Profit Margin (NPM), asset turnover proxied by Total Assets Turnover (TATO), leverage which is proxied by Debt to Equity Ratio (DER) and Sustainable Growth Rate (SGR) Service sector. This research was conducted on service sector companies listed in Indonesia Stock Exchange 2010-2012.Data obtained from website Bursa Efek Indonesia.Teknik data analysis used is multiple linear regression and use t-statistics to test the influence of each independent variable to variable Dependent partially.Previously done classical assumption test that includes data normality test, multicolinierity test, heteroskedastisitas test and autocorrelation test.Based on data normality test, multicolinierity test, heteroscedasticity test and autocorrelation test did not found any variables that deviate from the classical assumption.From the results of research Shows that profit margin positively affect sustainable growth rate, asset turnover have positive effect to sustainable growth rate, and leverage have positive effect to sustainable growth rate.]]>
<![CDATA[Pengaruh Due Professional Care dan Kompetensi Auditor Terhadap Kualitas Audit ]]>
<![CDATA[Lestari, Dwi Indah]]>;
<![CDATA[Maryani, Neni]]>;
<![CDATA[Lestari, Ayu]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 7, No 2 (2019): Jurnal Riset Akuntansi dan Keuangan. Agustus 2019 [DOAJ & SINTA Indexed] ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v7i2.16190
<![CDATA[Abstract. This study aim to get empirical evidence of influence of due professional care and auditor competency to the quality of audit. The population of this research is auditor in Bandung that registered in IAPI. Sample is taken within the population by using non probability samplin technique. Primary data is taken by using questionnaire. This study use multiple linear regression as a data analysis technique. The result shows that there is a significinat relation between due professional care, auditor competency toward audit quality. Keywords. Due professional care, public accountant, auditor competency , quality of audit, IAPI.Abstrak. Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh due professional care dan kompetensi auditor terhadap kualitas audit. Populasi dari penelitian ini adalah auditor di Bandung yang terdaftar di IAPI sedangkan sampel diambil dengan menggunakan teknik sampling non probabilitas. Multiple regresi dilakukan untuk mengolah data kuisioner. Hasil dari penelitian ini memperlihatkan adanya pengaruh due professional care dan kompetensi auditor terhadap kualitas audit baik secara parsial maupun secara simultan.Kata kunci. Due professional care, akuntan publik, kompetensi auditor, kualitas audit, IAPI. ]]>
<![CDATA[Pengaruh Kecukupan Modal Terhadap Stabilitas Keuangan Bank Perkreditan Rakyat ]]>
<![CDATA[Rustendi, Tedi]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 7, No 3 (2019): Jurnal Riset Akuntansi dan Keuangan. Desember 2019 [DOAJ & SINTA Indexed] ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v7i3.18030
<![CDATA[Abstract. This study aims to determine the influence of capital adequacy on financial stability of rural banks. The capital adequacy variable is measured using CAR, while the bank financial stability variable is individually measured using Z-index. Based on secondary data from OJK and BI in the span of 4 years from sample of size 11 rural banks which are included in the non-systemic category with capital under IDR 50 billion, the results show that rural banks generally have a level of capital adequacy in the healthy category with a positive capital buffer, while the bank financial stability is generally at a sufficient level. The results of hypothesis testing using Kendall-Æ® at the 5% significant level indicate that there is concordant between capital adequacy and bank financial stability, where capital adequacy has a positive and significant effect on financial stability of rural banks.Keywords. CAR; Rural bank; Z-index.Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh kecukupan modal terhadap stabilitas keuangan BPR. Variabel kecukupan modal diukur menggunakan CAR, sedangkan variabel stabilitas keuangan bank secara individual diukur menggunakan Z-index. Berdasarkan data sekunder dari OJK dan BI pada rentang waktu 4 tahun dari sampel yang berukuran 11 BPR yang termasuk kategori non-sistemik dengan modal dibawah IDR 50 milyar, diperoleh hasil bahwa umumnya BPR memiliki tingkat kecukupan modal dalam kategori sehat dengan capital buffer positif, sementara tingkat stabilitas keuangan bank umumnya berada pada level cukup. Hasil pengujian hipotesis menggunakan Kendall-Æ® pada taraf nyata 5% menunjukkan terdapat kesesuaian (concordant) antara kecukupan modal dengan stabilitas keuangan bank, dimana kecukupan modal berpengaruh positif dan signifikan terhadap stabilitas keuangan BPR.]]>
<![CDATA[Studi Fenomologi Pencegahan Fraud Berdasarkan Prinsip Islam Pada Usaha Kecil ]]>
<![CDATA[Yuniarti, Rozmita Dewi]]>;
<![CDATA[Nasim, Arim]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 8, No 1 (2020): Jurnal Riset Akuntansi dan Keuangan. April 2020 [DOAJ & SINTA Indexed] ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v8i1.20100
<![CDATA[Abstrak : Bisnis skala kecil yang didasari nilai yang kokoh dapat bertahan dan bertumbuh menjadi skala besar. Fraud adalah salah satu penyebab penurunan nilai sekaligus trust stakeholder. Islam bukan hanya mengatur urusan akhirat namun juga mengurus seluruh urusan muamalah, penelitian ini bertujuan membangun model pencegahan fraud berdasar pengamatan mendalam pada bisnis skala kecil sesuai aturan Islam. Metode pemecahan masalah menggunakan metode kualitatif, narasumber penelitian adalah para pelaku bisnis skala kecil yang telah memahami aturan bisnis dalam Islam. Hasil yang diharapkan adalah model pencegahan fraud dengan karakteristik IslamiKata Kunci: Model pencegahan fraud, Bisnis skala kecil, Prinsip bisnis islam.Abstract. Â Small businesses based on solid values can survive and grow into large scale. Fraud is one of the causes of the decline of the value of stakeholder trust at the same time. Islam is not only regulating the Affairs of the hereafter but also take care of the whole affair muamalah, this research aims to build a model of fraud prevention based on in-depth observations on a small scale business according to Islamic rules. Problem solving methods using qualitative methods, resource research is attracting small businesses who understand business rules in Islam. The expected result is a model of fraud prevention with Islamic characteristics.Keywords: Fraud, fraud prevention, fraud prevention models, islamic business, small]]>
<![CDATA[PENGARUH KESEMPATAN INVESTASI DAN KEBIJAKAN HUTANG TERHADAP KEBIJAKAN DIVIDEN ]]>
<![CDATA[purnamasari, imas]]>;
<![CDATA[waspada, Ikaputera]]>;
<![CDATA[mayasari, mayasari]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 7, No 1 (2019): Jurnal Riset Akuntansi dan Keuangan. April 2019 [DOAJ & SINTA Indexed] ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v7i1.14240
<![CDATA[AbstractThe purpose of the research is to find investment opportunities and debt policy affect  of dividend policy. The object of research is companies in the basic and chemical industry sectors during the period 2006-2015. The company which became the study population was 64 companies. The sampling technique used in this study was purposive sampling method, based on the results of sampling in 10 companies for 10 years so that 100 observation data were obtained. The data used in the study is secondary data in the form of panel data. The method used in this research is descriptive verification method. Statistical analysis used in this research is multiple linear regression panel data analysis with regression significance test (Test F) and significance test of regression coefficient (t test). The results of the F Test statistic indicate that the regression model can be used to draw conclusions. The results of t-test statistics show that investment opportunities have a significant positive effect on dividend policy, and debt policy has a significant negative effect on dividend policy.]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Implementasi Pedoman Pelaksanaan Sistem Pengendalian Intern Pemerintah sebagai Bentuk Kebijakan Publik ]]>
<![CDATA[Anindyajati, Primas]]>;
<![CDATA[Very Dharma, Amdi]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 7, No 2 (2019): Jurnal Riset Akuntansi dan Keuangan. Agustus 2019 [DOAJ & SINTA Indexed] ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v7i2.17039
<![CDATA[Abstract. This study discusses the perceptions of DKI Jakarta Provincial Inspector employees about the guidelines for implementing SPIP in the BPKP mandated by the Governor in the DKI Jakarta Provincial Governor Regulation No. 171 of 2010 concerning the Implementation of SPIP to be applied in the Inspectorate and factors that need to be considered in the process of drafting SPIP implementation guidelines in the environment DKI Jakarta Provincial Inspectorate. The scope of this research focuses on the implementation of SPIP at the DKI Jakarta Provincial Inspectorate as one of the public organizations in the DKI Jakarta Provincial Government. This study uses an institutional theory approach as a means to find the factors that most influence the implementation of policy at the DKI Jakarta Provincial Inspectorate. The research method used is a mixed method with a case study approach with a study of literature and legislation, interviews and questionnaires. The conclusion that has been obtained is that on average the respondents wished that the SPIP in the DKI Inspectorate's environment be applied using Perka BPKP No. 10 of 2013 which was used in its entirety without adjustment, but a little under strict agreement and the factors driving SPIP based on institutional theory was coercive and normative isomorphism. Keywords. Internal Control; Perception; Rule; Sistem Pengendalian Intern Pemerintah, SPIP.Abstrak Penelitian ini membahas persepsi pegawai Inspektorat Provinsi DKI Jakarta tentang pedoman pelaksanaan SPIP pada BPKP yang dimandatkan oleh Gubernur didalam Pergub Provinsi DKI Jakarta Nomor 171 Tahun 2010 tentang Penyelenggaraan SPIP untuk diterapkan dalam Inspektorat dan faktor-faktor yang perlu diperhatikan dalam proses penyusunan pedoman pelaksanaan SPIP di lingkungan Inspektorat Provinsi DKI Jakarta. Ruang lingkup penelitian ini berfokus pada pelaksanaan SPIP pada Inspektorat Provinsi DKI Jakarta sebagai salah satu organisasi publik pada Pemerintah Provinsi DKI Jakarta. Penelitian ini menggunakan pendekatan teori institusional sebagai sarana untuk menemukan faktor yang paling mempengaruhi penerapan kebijakan pada Inspektorat Provinsi DKI Jakarta. Metode penelitian yang digunakan adalah metode penelitian campuran (mixed method) dengan pendekatan metode studi kasus (case study) dengan melakukan studi literatur dan peraturan perundang-undangan, wawancara dan kuesioner. Kesimpulan yang telah didapat adalah rata-rata responden berkeinginan agar SPIP di lingkungan Inspektorat DKI diterapkan dengan menggunakan Perka BPKP No 10 tahun 2013 yang dipakai secara utuh tanpa penyesuaian, namun sedikit dibawah persetujuan yang tegas dan faktor yang menjadi pendorong dalam melaksanakan SPIP berdasarkan teori institusional adalah coercive dan normative isomorphism.Kata kunci. Pengendalian Internal; Peraturan; Persepsi; Sistem Pengendalian Intern Pemerintah; SPIP.]]>
<![CDATA[Determinan Adopsi E-Commerce dan Dampaknya Pada Kinerja Usaha Mikro Kecil Menengah (UMKM) ]]>
<![CDATA[Nurlinda, Nurlinda -]]>;
<![CDATA[Fathimah, Vidya]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 7, No 3 (2019): Jurnal Riset Akuntansi dan Keuangan. Desember 2019 [DOAJ & SINTA Indexed] ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v7i3.18105
<![CDATA[Abstract. This study investigates the determinants of e-Commerce adoption as well as their impact to the performance of MSMEs in Medan City. This research is a quantitative study using primary data collected through surveys with questionnaires. The sample technique used is random sampling resulting in 222 respondents. Empirical model is estimated using regression. Results show that all constructs simultaneously influence e-commerce adoption and e-adoption have a significant positive effect on performance improvement. Partially, organizational willingness and technological willingness have a significant and positive effect on e-commerce adoption, while the external environment has a positive but not significant on improving the performance of MSMEs in Medan City. This research contributes to provide input and description related to the adoption of e-commerce adoption. It can be used as a basis for removing barriers to e-commerce utilization which then could improve performance of MSMEs. Improving financial performance which is one element of performance eventually lead to increasing in profits. Keywords. Adoption of Information Technology; Micro Small and Medium Enterprises; MSMEs; Online Business. Abstrak. Penelitian ini menguji determinan adopsi e-Commerce serta dampaknya pada peningkatan kinerja pada UMKM di Kota Medan. Penelitian ini merupakan penelitian kuantitatif menggunakan data primer yang dikumpulkan melalui survey dengan kuisioner. Teknik sampel menggunakan random sampling sebanyak 222 responden. Model empiris diuji dengan menggunakan regresi. Hasil penelitian menunjukkan secara serempak seluruh konstruk berpengaruh pada adopsi e-commerce dan adopsi e-commerce berpengaruh positif dan signifikan pada peningkatan kinerja. Secara parsial kesediaan organisasi dan kesediaan teknologi berpengaruh positif signifikan terhadap adopsi e-commerce, sedangkan lingkungan eksternal berpengaruh positif namun tidak signifikan terhadap peningkatan kinerja UMKM di Kota Medan. Penelitian berkontribusi untuk memberikan masukan dan gambaran terkait diterminan adopsi e-commerce. Ini akan menjadi dasar dalam menghilangkan penghambat dalam pemanfaatan e-commerce yang kemudian dapat meningkatkan kinerja UMKM. Peningkatan kinerja keuangan yang merupakan salah satu unsur kinerja yang akan meningkatkan laba.]]>
<![CDATA[Mediating Influence Of Self-Esteem On Relationship Between Ethical Leadership And Job Performance ]]>
<![CDATA[Saragih, Masriani]]>;
<![CDATA[Yustina, Andi Ina]]>;
<![CDATA[Santosa, Setyarini]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 8, No 1 (2020): Jurnal Riset Akuntansi dan Keuangan. April 2020 [DOAJ & SINTA Indexed] ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v8i1.19421
<![CDATA[Leaders with ethical leadership promote ethical conduct to their followers through two-way communication such as setting ethical standards and discipline for those who violate the standards. High ethical leadership of leaders within organizations will lead to a high level of employee self-esteem. Employees with high self-esteem will be more confident with their own behavior and attitudes. Thus, it will encourage them to give extra effort and maintain exemplary performance within the organizations. This research aims to examine the effect of ethical leadership toward employees’ job performance and the mediating role of self-esteem in these relationships. Data was collected using questionnaires with responses from 160 employees of 15 major industries in Indonesia. The results indicate that ethical leadership significantly and positively affects job performance, while the mediating role of self-esteem partially mediates the relationship of ethical leadership and job performance. This study also found that ethical leadership can affect employees’ job performance directly without mediating variables and the results are significantly positive.]]>
<![CDATA[Identifikasi Kecurangan Dan Whistleblowing Universitas ]]>
<![CDATA[Hapsari, Aprina Nugrahesthy Sulistya]]>;
<![CDATA[Seta, Dally Wahyu]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 7, No 1 (2019): Jurnal Riset Akuntansi dan Keuangan. April 2019 [DOAJ & SINTA Indexed] ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v7i1.15424
<![CDATA[Abstract. This research aims to identify the potential for fraud at the university and determine the extent of individual intentions in the financial and accounting units and the assets section to reveal the occurrence of fraud discovered. Universities are institutions that should have good internal control mechanisms and university governance and are supported by an assessment of university quality assurance, so as to prevent fraud. The mechanism proposed in this research is a whistleblowing system which is triggered by the willingness of accounting financial managers and assets of a university to be brave and willing to disclose fraud. The intention of whistleblowing was traced by case studies at a private university in Central Java. The results of this research indicate that the potential for fraud that occurs in tertiary institutions is in terms of the procurement of goods and services, as well as the operational realization of the budget. Other findings indicate that whistleblowing intentions are supported by a positive attitude of oneself, subjective norms that come from the support of the people around and the norms that apply, and ease in reporting fraud. Feeling reluctant is an obstacle to the existence of a whistleblowing, but a sense of loyalty and having a high level of respect for the university makes the intention and desire to report fraud remains the main choice. Abstrak. Riset ini bertujuan mengidentifikasi potensi kecurangan di universitas dan mengetahui sejauhmana niat individu pada unit bagian keuangan dan akuntansi serta bagian asset untuk mengungkapkan terjadinya kecurangan yang ditemukan. Universitas merupakan lembaga yang seharusnya memiliki mekanisme pengendalian internal dan tata kelola universitas yang baik serta didukung dengan adanya penilaian atas penjaminan mutu universitas, sehingga mampu mencegah terjadinya kecurangan. Mekanisme yang diusulkan dalam riset ini adalah whistleblowing system yang dipicu oleh kemauan para pengelola keuangan akuntansi dan aset suatu universitas untuk berani dan mau mengungkapkan kecurangan yang terjadi. Niat whistleblowing ditelusuri dengan studi kasus pada satu universitas swasta di Jawa Tengah. Hasil riset ini menunjukkan bahwa potensi kecurangan yang terjadi pada perguruan tinggi adalah dalam hal pengadaan barang dan jasa, serta operasional realisasi anggaran. Temuan lain menunjukkan bahwa niat whistleblowing didukung oleh sikap positif dari diri sendiri, norma subjektif yang berasal dari dukungan orang disekitar serta norma yang berlaku, dan kemudahan dalam melaporkan adanya tindak kecurangan. Rasa sungkan menjadi kendala adanya whistleblowing, namun rasa loyal dan memiliki yang tinggi terhadap universitas membuat niat dan keinginan untuk melaporkan kecurangan tetap menjadi pilihan utama.Kata Kunci: Kecurangan; Universitas; Whistleblowing.]]>
