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Jurnal Riset Akuntansi dan Keuangan
Published by Universitas Pendidikan Indonesia
ISSN : 23381507     EISSN : 2541061X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : -
Articles 446 Documents
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Pengaruh Profitabilitas, Ukuran Dewan Komisaris, dan Ukuran Perusahaan Terhadap Corporate Social Responsibility Disclosure Zulhaimi, Hanifa; Nuraprianti, Neng Riyanti
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 3 (2019): Jurnal Riset Akuntansi dan Keuangan. Desember 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i3.17729

Abstract

Abstract. This study aims to determine the effect of Profitability, Board of Commissioners Size and Company Size on Corporate Social Responsibility Disclosure (CSRD) on construction companies listed on the IDX. Profitability is measured using ROE, the size of the Board of Commissioners is measured by using the number of members of the Board of Commissioners found in the company, Company Size is measured using Total Assets, and CSRD is measured using CSR Costs. The method used in this research is Causal Method with Quantitative Approach. The population in this study is a construction company listed on the IDX. The sample in this study was taken using the purposive sampling method. Data sources in this study were obtained from the official website of the Indonesia Stock Exchange (IDX) or the website www.idx.co.id using Documentation Techniques. Data analysis in this study uses Panel Data Regression analysis using Fixed Effect Model. Based on the results of data analysis, it can be seen that Profitability has a positive effect on CSRD, the size of the Board of Commissioners has a negative effect on CSRD, and the size of the Company has no effect on CSRD on construction companies listed on IDX in 2013-2016. All independent variables simultaneously have a significant effect on CSRD. Keywords. CSRD; CSR Cost; Panel Data. Abstrak. Penelitian ini bertujuan untuk menentukan pengaruh profitabilitas, ukuran Dewan Komisaris dan ukuran perusahaan atas Corporate Social Responsibility Disclosure (CSRD) pada perusahaan konstruksi yang terdaftar di BEI. Profitabilitas diukur dengan menggunakan ROE, ukuran Dewan Komisaris diukur dengan menggunakan jumlah anggota Dewan Komisaris yang ditemukan di perusahaan, ukuran perusahaan diukur menggunakan total aset, dan CSRD diukur menggunakan biaya CSR. Metode yang digunakan dalam penelitian ini adalah metode kausal dengan pendekatan kuantitatif. Populasi dalam penelitian ini merupakan perusahaan konstruksi yang terdaftar di BEI. Sampel dalam studi ini diambil dengan menggunakan metode purposive sampling. Sumber data dalam penelitian ini diperoleh dari situs web resmi Bursa Pengaruh Indonesia (BEI) atau situs web www.idx.co.id menggunakan teknik dokumentasi. Analisis data dalam penelitian ini menggunakan analisa regresi panel data menggunakan fixed Effect model. Berdasarkan hasil analisis data, dapat dilihat bahwa profitabilitas memiliki pengaruh positif pada CSRD, ukuran Dewan Komisaris memiliki pengaruh negatif pada CSRD, dan ukuran perusahaan tidak berpengaruh pada CSRD pada perusahaan konstruksi yang terdaftar di IDX di 2013-201 6. semua variabel independen secara bersamaan memiliki pengaruh signifikan pada CSRD.
PENGARUH NET INTEREST MARGIN (NIM), BIAYA OPERASIONAL TERHADAP PENDAPATAN OPERASIONAL (BOPO), LOAN TO DEPOSIT RATIO (LDR) DAN NON PERFORMING LOAN (NPL) TERHADAP RETURN ON ASSETS (ROA) Ali, Muhammad; triyuliawan, roosaleh laksono
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 2 (2017): Jurnal Riset Akuntansi dan Keuangan. Agustus 2017
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v5i2.7853

Abstract

Abstract. This study aims to determine the magnitude of the influence of Net Interest Margin (NIM), Operational Cost / Operating Income (BOPO), Loan to Deposit Ratio (LDR), and Non Performing Loan (NPL) to Return On Assets (ROA) at State-Owned Banks (Bank BNI, Bank Mandiri, Bank BTN, and Bank BRI) for the period 2003-2015. This study uses secondary data obtained from the document in the form of an annual financial report. The design of this study using associative analysis, namely multiple regression analysis. The results show that partially, Net Interest Margin (NIM), Operational Cost / Operating Income (BOPO), and Loan to Deposit Ratio (LDR) have an effect on Return On Assets (ROA). While Non-Performing Loan (NPL) has no effect on Return On Assets (ROA). Simultaneously, the results showed that Net Interest Margin (NIM), Operational Cost / Operating Income (BOPO), Loan to Deposit Ratio (LDR), and Non-Performing Loan (NPL) have an effect on Return On Assets (ROA).Keywords: BOPO; LDR; NIM; NPL; ROA.Abstrak. Penelitian ini bertujuan untuk mengetahui besarnya pengaruh Net Interest Margin (NIM), Biaya Operasional/Pendapatan Operasional (BOPO),  Loan to Deposit Ratio (LDR), dan  Non Performing Loan (NPL) terhadap Return On Assets (ROA) pada Bank Umum Milik Negara (Bank BNI, Bank Mandiri, Bank BTN, dan Bank BRI) periode 2003-2015. Penelitian ini menggunakan data sekunder yang diperoleh melalui dokumen berupa laporan keungan tahunan. Desain penelitian ini menggunakan analisis asosiatif, yaitu analisis regresi berganda. Hasil penelitian menunjukkan  bahwa secara parsial, Net Interest Margin (NIM), Biaya Operasional/Pendapatan Operasional (BOPO), dan  Loan to Deposit Ratio (LDR) berpengaruh terhadap Return On Assets (ROA). Sedangkan Non Performing Loan (NPL) tidak berpengaruh terhadap Return On Assets (ROA). Secara simultan, hasil penelitian menunjukkan bahwa Net Interest Margin (NIM) , Biaya Operasional/Pendapatan Operasional (BOPO),  Loan to Deposit Ratio (LDR), dan  Non Performing Loan (NPL) berpengaruh terhadap Return On Assets (ROA).Kata Kunci: BOPO; LDR; NIM; NPL; ROA.
Penolakan Pengguna dan Strategi Penyelarasan Aplikasi Sistem Informasi Keuangan dan Akuntansi Dalam Mendukung Penyusunan Laporan Keuangan Koperasi Kosadi, Ferry
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 1 (2020): Jurnal Riset Akuntansi dan Keuangan. April 2020 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v8i1.20856

Abstract

The research objective is to develop the application of financial and accounting information systems (AIS) and optimize the knowledge and capability of the human resources (HR) of savings and loan cooperatives in Bandung with seven branches in Indonesia. True Experimental Method with Pretest-Posttest Experimental Design and Throwaway Prototyping method through a functional business process approach to explore alternative prototypes and find out the user’s resistances so as to get the appropriate alignment strategy solutions. The results are in the form of knowledge and capability gaps in HR and user rejection of computerization, accounting and financial reports. Treatment training and outreach have the effect of increasing the knowledge and ability of computerization, accounting and financial reports. Alignment strategies using Local Area Networks and semi-integrated automation applications Spreadsheets for branches that have not mastered IT and web-based applications at other branches with the head office as the central process of accounting and financial reports. The commitment of the Management and special staff in the organizational structure as maintaining the infrastructure, securing the database, empowering and mentoring for HR is an important part in the process of adapting to improving and accelerating behavior change and business processes of IT-based cooperative businesses.Abstrak.Tujuan penelitian mengembangkan aplikasi sistem informasi keuangan dan akuntansi (SIA) dan  mengoptimalkan pengetahuan dan kemampuan sumber daya manusia (SDM) koperasi simpan pinjam di Bandung dengan tujuh cabang di Indonesia.  Metode True Experimental dengan Pretest-Posttest Experimental Design dan metode Throwaway Prototyping melalui pendekatan proses bisnis fungsional untuk mengeksplorasi alternatif prototype dan mengetahui penolakan pengguna sehingga mendapatkan solusi strategi penyelarasan yang sesuai. Hasil berupa kesenjangan pengetahuan dan kemampuan SDM serta penolakan pengguna pada komputerisasi, akuntansi dan laporan keuangan. Treatment pelatihan dan sosialisasi memberikan dampak peningkatan pengetahuan dan kemampuan komputerisasi, akuntansi dan laporan keuangan. Strategi penyelarasan menggunakan Local Area Network dan aplikasi semi terintegrasi otomatisasi Spreadsheet untuk cabang yang belum menguasi TI dan aplikasi web based  pada cabang lainnya dengan kantor pusat sebagai sentral proses akuntansi dan laporan keuangan. Komitmen Manajemn dan staf khusus dalam struktur organisasi sebagai pemelihara infrastruktur, pengamanan database, pemberdaya dan mentor bagi SDM menjadi bagian penting dalam proses adaptasi peningkatan dan percepatan perubahan perilaku dan proses bisnis koperasi berbasis TI.
Impact of Habit on Online Fraud Mitigation Kurniawan, Kevin; Soeherman, Bonnie
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 3 (2021): Jurnal Riset Akuntansi dan Keuangan. Desember 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i3.32182

Abstract

User habits and their use of online mediums can make a bit difference, since the cyberspace is full of opportunities, as well as risks. Carelessness, especially in terms of data storage, information, and financial practices can lead to irreparable damages. The present paper provides a comprehensive overview of how the digital space has changed and how criminals take advantage of the vulnerabilities of internet users. The first section outlines the risk behavior and habits of users that invite cybercriminals and increase the threat of intrusion and data leak. The next section is dedicated to the detailed analysis of habits that can help users in prevent the crimes and mitigate their consequences. A set of recommendations is also presented towards the end of the paper, which is intended to assist users in identifying dubious online activities and prevent them before the crime happens. The paper makes use of scholarly and journal articles to establish its arguments
Front Matter Jurnal Riset Akuntansi dan Keuangan Vol 5 No 2 Agustus 2017 Setiawan, Yana
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 2 (2017): Jurnal Riset Akuntansi dan Keuangan. Agustus 2017
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v5i2.17201

Abstract

Relevansi Nilai PSAK 73: Studi Pasar Modal Indonesia Jonatan, Arif; Koeswayo, Poppy Sofia; Puspitasari, Evita
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 3 (2021): Jurnal Riset Akuntansi dan Keuangan. Desember 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i3.33689

Abstract

Accounting standard and treatment for leasing is one that draws a lot of debate. Accounting treatment for leasing in PSAK 30 causes off-balance sheet transactions, where assets and liabilities of a leasing transaction are not recorded on financial statements. PSAK 73 introduces Right-of-Use model that could reflect leasing transactions on financial statements. This introduction is expected to increase the value relevance of financial statement for its users. Does PSAK 73 truly increase value relevance of financial statements? The authors answered the question by performing empirical research of value relevance in Indonesian Stock Exchange, especially constituents of Kompas 100 index, using Ohlson (1995) model. Authors found that contrary to expectation, PSAK 73 does not necessarily increase value relevance of financial statements for its users Although, it’s indicated that its relevance depend on the intensity of lease transactions to the company’s business. Authors discussed findings, along with recommendations for future research. Standar dan perlakuan akuntansi sewa adalah standar yang menuai banyak perdebatan. Perlakuan akuntansi sewa dalam PSAK 30 membuat adanya transaksi off-balance sheet dimana aset dan liabilitas dari suatu transaksi tidak tercatat dalam laporan keuangan. PSAK 73 memperkenalkan model Right-of-Use yang dapat merefleksikan transaksi sewa dalam laporan keuangan. Hal ini diharapkan akan meningkatkan relevansi laporan keuangan bagi penggunanya. Apakah PSAK 73 benar meningkatkan relevansi laporan keuangan? Penulis menjawab hal tersebut dengan melakukan penelitian empiris relevansi nilai di pasar modal Indonesia, terutama perusahaan konstituen Kompas 100, menggunakan model Ohlson (1995). Penulis menemukan bahwa bertentangan dengan ekspektasi, PSAK 73 tidak serta merta meningkatkan relevansi nilai laporan keuangan bagi penggunanya. Meski begitu, terindikasikan bahwa relevansi nilai PSAK 73 bergantung pada intensitas transaksi sewa bagi bisnis perusahaan. Penulis mendiskusikan temuannya, beserta dengan rekomendasi untuk penelitian selanjutnya
Penerapan Penganggaran Berbasis Kinerja Dalam Rangka Mewujudkan Good Financial Governance Mulyono, Antonius Adikusuma; Hertianti, Ayuningtyas
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 2 (2019): Jurnal Riset Akuntansi dan Keuangan. Agustus 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i2.16961

Abstract

Abstract. Financial reform mandates the importance of good financial governance, one of which is performance budgeting. The performance budgeting system is very concerned about the relationship between funding (input) and performance (output). The root of the problem in this study is the inconsistency between budget realization (92.72%) and output achievements (75%) in the implementation of performance budgeting in the Indonesian Ministry of Industry. This study aims to analyze the root causes of the problem. The theory of New Public Management (NPM) is used to see whether performanc budgeting is in accordance with the characteristics of the NPM, as measured by budget realization compared to the output achievements. The research approach is qualitative with a single case study method at the Indonesian Ministry of Industry. The results of the study show (1) the budget does not focus on supporting outputs but is used for other activities; (2) the targets set is not on target.These results indicate that the implementation of performance budgeting in the central government, especially in the Indonesian Ministry of Industry, has not been maximized and there are still several obstacles that have not been able to improve good financial governance. Keywords. Performance budgeting; good financial governance; and new public management.Abstrak. Reformasi keuangan negara mengamanatkan pentingnya good financial governance, salah satunya adalah penganggaran berbasis kinerja. Sistem penganggaran berbasis kinerja sangat memperhatikan keterkaitan antara pendanaan (input) dengan kinerja (output). Akar permasalahan dalam penelitian ini adalah adanya inkonsistensi antara realisasi anggaran (92,72%) dengan capaian output (75%) dalam penerapan penganggaran berbasis kinerja di Kementerian Perindustrian. Penelitian ini bertujuan untuk menganalisis penyebab akar permasalahan. Teori New Public Management (NPM) digunakan untuk melihat apakah penerapan penganggaran berbasis kinerja telah sesuai dengan karakteristik NPM, yang diukur dari realisasi anggaran dibandingkan dengan capaian output. Pendekatan penelitian adalah kualitatif dengan metode single case study di Kementerian Perindustrian. Hasil penelitian menunjukkan (1) anggaran tidak fokus mendukung output tetapi digunakan untuk kegiatan lainnya; (2) target yang ditetapkan tidak tepat sasaran.Hasil tersebut menunjukkan penerapan penganggaran berbasis kinerja di pemerintah pusat terutama di Kementerian Perindustrian belum maksimal dan masih terdapat beberapa kendala sehingga belum dapat meningkatkan good financial governance.Kata kunci.  Penganggaran Berbasis Kinerja; Tata Kelola Keuangan Pemerintah yang Baik; New Public Management.
THE VALUE RELEVANCE OF INTERNATIONAL ACCOUNTING STANDARD IMPLEMENTATION AND AUDIT QUALITY Zulhaimi, Hanifa; R. Nelly Nur Apandi, R. Nelly
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 3 (2015): Jurnal Riset Akuntansi dan Keuangan. Desember 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i3.6702

Abstract

The implementation of international accounting standards in Indonesia has significantly affected financial reporting. It increases information relevance for the investors because a fair value comprehensively represents assets and liabilities of an entity as of the balance sheet date. However, this triggers polemics over the value relevance of International Financial Reporting Standard (IFRS). This can be seen from stock price decline. This study aims to find out the effect of net income and other comprehensive income on stock price and to observe the effect of other comprehensive income moderated by audit quality. Furthermore this study also aims to find out the effect of  the subjectivity of OCI components. Using a sample of 79 companies, the writer analyzes 2014 financial statements derived from Indonesia Stock Exchange. Based on the result, the predetermined hypotheses are unable to prove. Net income is the only variable that affects stock return. Thus it can be concluded that net income has a value relevance for the investors in making economic decisions.
Kualitas Laporan Keuangan Ditinjau dari Budaya Tri Hita Karana, GCG, Kompetensi SDM dan Manajemen Risiko Lembaga Perkreditan Desa Wulan Sari Sanjaya, Ni Made; Eka Nopiyani, Putu; Rianita, Ni Made
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 3 (2019): Jurnal Riset Akuntansi dan Keuangan. Desember 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i3.17628

Abstract

Abstract. This study was aimed to determine the effect of the Tri Hita Karana Culture (BTHK) on Good Corporate Governance, Human Resource Competence, Risk Management, and Quality of Financial Statements. It was conducted at the Village Credit Institution (LPD) in Buleleng Regency with the samples selected using the Simple Random Sampling method. Data was analyzed with SEM-PLS and the results revealed the Tri Hita Karana Culture (BTHK) had not been able to become the basis for general policymaking and management. Partial effect of Good Corporate Governance was found on quality financial statements preparation while none was observed with Human Resource Competencies. Moreover, different results were found with the relationship between Risk Management and Quality of Financial Statements quality, especially with LPDs focusing on Risk Management in the preparation of the financial reports.Keywords: Tri Hita Karana Culture; Good Corporate Governance; Human Resource Competencies; Quality of Financial Statements; Risk management. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh Budaya Tri Hita Karana (BTHK) terhadap Good Corporate Governance, Kompetensi Sumber Daya Manusia, Manajemen Risiko, dan Kualitas Laporan Keuangan. Penelitian ini dilakukan di Lembaga Perkreditan Desa (LPD) Kabupaten Buleleng. Pengambilan sampel menggunakan metode Simple Random Sampling. Analisis data yang digunakan ialah SEM-PLS. Berdasarkan hasil penelitian disimpulkan bahwa Budaya Tri Hita Karana (BTHK) belum mampu menjadi dasar sebagai pengambilan kebijakan dan pengelolaan secara umum. Proses penyusunan laporan keuangan belum memperhatikan secara menyeluruh aspek-aspek dalam Good Corporate Governance. Kompetensi Sumber Daya Manusia juga belum mendukung upaya penyusunan laporan keuangan yang berkualitas. Hasil berbeda ditunjukan pada hubungan Manajemen Risiko dan Kualitas Laporan Keuangan. Lembaga Perkreditan Desa (LPD) telah memperhatikan pengelolaan risiko dalam penyusunan laporan keuangan.
Karakteristrik CEO dan Enterprise Risk Management Faisal, Muhammad
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 1 (2020): Jurnal Riset Akuntansi dan Keuangan. April 2020 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v8i1.20741

Abstract

Abstract. This study aims to obtain empirical evidence related to the relationship between the characteristics of the CEO and Enterprise Risk Management in manufacturing companies in Indonesia. This research was a cross-sectional study in 2017. The characteristics of CEOs used in this study are CEO Financial Expertise, CEO Gender, and CEO Tenure. The results showed that CEOs with financial backgrounds tend to be more careful and avoid risk. Further evidence was obtained that the female CEO who runs the company tends not to take risks in leading the company. Furthermore, the length of service of the CEO does not make the CEO better in risk management, but on the contrary. These findings are expected to contribute to the gap in the accounting literature and are also a consideration for companies in determining CEO choices.Abstrak. Penelitian ini bertujuan untuk mendapatkan bukti empiris terkait hubungan karakteristik CEO dan Enterprise Risk Management pada perusahaan manufaktur di Indonesia. Penelitian ini merupakan penelitian cross sectional pada periode penelitian tahun 2017. Karakteristik CEO yang digunakan pada penelitian ini yaitu CEO Financial Expertise, CEO Gender dan CEO Tenure. Hasil penelitian menunjukkan bahwa CEO dengan latar belakang keuangan cenderung lebih berhati-hati dan menghindari resiko. Salanjutnya diperoleh bukti bahwa CEO wanita yang menjalankan perusahaan cenderung untuk tidak mengambil risiko dalam menjalankan perusahan yang dikepalainya. Terakhir, lamanya masa kerja CEO tidak membuat CEO semakin lebih baik dalam manajemen risiko perusahaan, tetapi malah sebaliknya. Hasil temuan ini diharapkan berkontribusi terhadap kesenjangan literatur akuntansi dan juga menjadi pertimbangan bagi perusahaan dalam menentukan pilihan CEO.

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