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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 OBJEKTIVITAS DAN INTEGRITAS AUDITOR INTERNAL TERHADAP KUALITAS AUDIT Fitriani, Indah
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 1 (2013): Jurnal Riset Akuntansi dan Keuangan. April 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i1.6575

Abstract

This research is aim to know the influence of objectivity and integrity of internal auditors towards the audit quality partially and simultaneously, whether it significantly affects or not towards the audit quality on Inspektorat Daerah of Kota Bandung, Kota Cimahi, Kabupaten Bandung, and Kabupaten Bandung Barat. The method used for this research is the descriptive method, and the analysis used is the multiple linear regression analysis. The sampling technique for this research is saturated sampling. The result of the research with 5% signification level shows that objectivity and integrity of internal auditors simultaneously influences the audit quality where the value F (91,837) the table F (3,232), and objectivity of auditor partially influences significantly the audti quality where the value T (4,914) the table T (2,021) as well as the integrity of auditor influences significantly the audit quality where the value T (10,721) is bigger than the table T (2,021).
PENGARUH KOMPENSASI MANAJEMEN BERBASIS SAHAM TERHADAP MANAJEMEN PAJAK PERUSAHAAN DENGAN MEMPERTIMBANGKAN FUNGSI PENGAWASAN KOMITE AUDIT Wahyu Maulana Zulma, Gandy; Martani, Dwi
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 2 (2015): Jurnal Riset Akuntansi dan Keuangan. Agustus 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i2.6611

Abstract

This study examines the relationship between stock-based compensation and audit committee on tax management at banking companies listed on BEI. The main purpose of this research is to test empirically whether stock-based compensation given can influence management's decision especially related to tax management, and to test indirect influence audit function of audit committee which is expected to weaken the relation between stock management compensation and tax management. The population used in this study is a banking company listed on the Indonesia Stock Exchange, using purposive sampling method obtained 22 companies with 128 samples of observations that meet the criteria. In testing the hypothesis using OLS Regression. The empirical test results show that the higher level of stock-based management compensation provided will further improve the corporate tax management, then audit committee activities within the company can prove weakening the relationship between stock-based management compensation and corporate tax management
PERANCANGAN SISTEM INFORMASI AKUNTANSI PERSEDIAAN BAHAN BAKU MAKANAN TERNAK PADA BAGIAN GUDANG DI KSU TANDANGSARI SUMEDANG Abdillah, Junaedi
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 1 (2017): Jurnal Riset Akuntansi dan Keuangan. April 2017
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v5i1.6733

Abstract

System storage of fodder raw material inventory in the warehouse still done manually record it in a book Raw Materials Inventory so the recording process takes longer. In addition, it can also errors in the information at the time of recording. Based on the analysis of the obstacles that exist in the Parts Warehouse, the authors build a database-based applications using Microsoft Office Access 2013 that can handle the entire data on revenues, expenditures and request for raw materials, and produce information accurately and automatically. Systems development method waterfall method, the tools used in the analysis of system design is Flowmap, Context Diagram, Data Flow Diagram, Data Dictionary and Relation Table. While the implementation of the system design is the programming language Visual Basic for Application (VBA) by using Microsoft Office Access 2013 as the database.
THE IMPLEMENTATION OF ACTIVITY-BASED COSTING METHOD IN DETERMINING SELLING PRICES Muhtarudin, Muhtarudin; Sulastri, Tuti; Suprihatin, Eti
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.v5i2.8521

Abstract

Abstrak. Penelitian ini bertujuan untuk mengetahui  perbedaan perhitungan antara Harga Pokok Produksi  Sepatu  menggunakan metode tradisional  dengan  metode Activity-Based Costing.  Penelitian dilakukan pada 5 industri Sepatu di Sentra Industri Sepatu Cibaduyut Kota Bandung dengan metode pengumpulan data menggunakan teknik observasi, wawancara, dan dokumentasi. Jumlah populasi sebanyak 76 industri dan metode penentuan sampel menggunakan teknik purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis beda dua rata-rata.  Hasil dari penelitian ini menunjukkan bahwa terdapat perbedaan yang signifikan antara Harga Pokok Produkasi sepatu metode tradisional dengan  Activity-Based Costing.  Setelah menerapkan metode penentuan biaya dengan metode tersebut, Harga Pokok Produkasi adanya perbedaan  yang cukup signifikan sehingga penentuan harga jual yang salah. Karena menetapkan harga jual dengan melakukan mark-up  untuk menutupi biaya produksi.  Penentuan harga jual dengan cara ini menyebabkan harga jual yang terlalu rendah, sehingga tidak dapat mengoptimalkan labaKata Kunci.  Activity-Based Costing; Harga Pokok Produksi; Harga Jual. Abstract. This study aims to find out the difference between the calculation of shoe production cost using the traditional method as compared to that using the Activity-Based Costing method. The research was conducted on five shoe industries in the Shoes Industry Center in Cibaduyut Bandung, using such data collecting method as observation, interview, and documentation studies. The population comprises of 76 industries, and the method used for determining the sample is purposive sampling technique. The analytical technique used in this study is the analysis of two different averages. The results of this study indicate that there is a significant difference between the shoe production cost calculated using the traditional method and that calculated using the Activity-Based Costing method. After applying the latter cost determining the method there turned out to be a significant difference in the shoe production cost resulted from the inaccurate price calculation in the former method, as here a selling price is fixed by marking-up efforts aiming to cover the production cost. Determining a selling price in this way causes the selling price to be too low; thus it cannot optimize the profit.Keywords: Activity-Based Costing; Production Cost; Selling Price 
RASIO PROFITABILITAS, RASIO LEVERAGE, DAN RISIKO SISTIMATIS TERHADAP RETURN SAHAM PADA SEKTOR PERTAMBANGAN Hendayana, Yana
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 3 (2016): Jurnal Riset Akuntansi dan Keuangan. Desember 2016
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v4i3.4671

Abstract

Abstract. The objective of this research is to investigate the effect of profitability ratio, leverage ratio and systematic risk to the stock return of mining sector companies that listed in Indonesia Stock Exchange respectively consecutive years 2011-2015.Profitability Ratio is confirmed by Return on Equity, Leverage Ratio is confirmed by Debt Equity Ratio, Beta is calculated through Single Index Model. The sampling method used in this research is purposive sampling criteria: The Company is listed on Indonesia Stock Exchange in the mining sector in the period 2011-2015. and the results are 14 companies according to the criteria of the sample. Pooling data method is used to collect the data and regression analysis as the analysis method. Leverage Ratio has a significant effect on stock return, and systematic risk does not have a significant effect on stock return.Keywords: Leverage Ratio; Profitability Ratio; Stock Return; Systematic Risk.Abstrak. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh rasio profitabilitas, rasio leverage dan risiko sistematis terhadap return saham perusahaan sektor pertambangan yang tercatat di Bursa Efek Indonesia masing-masing berturut-turut tahun 2011-2015. Rasio Kemampuan Pengembangan dikonfirmasi dengan Return on Equity, Leverage Ratio Dikonfirmasi oleh Debt Equity Ratio, Beta dihitung melalui Single Index Model. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah kriteria purposive sampling: Perusahaan terdaftar di Bursa Efek Indonesia pada sektor pertambangan periode 2011-2015. Dan hasilnya 14 perusahaan sesuai kriteria sampel. Metode pengumpulan data digunakan untuk mengumpulkan data dan analisis regresi sebagai metode analisis. Rasio Leverage berpengaruh signifikan terhadap return saham, dan risiko sistematis tidak berpengaruh signifikan terhadap return saham.Kata Kunci: Rasio Leverage; Rasio Profitabilitas; Return Saham; Risiko Sistematis.
PENGUJIAN COGNITIVE ABSORPTION TERHADAP KEPERCAYAAN-KEPERCAYAAN PENGGUNA UNTUK BERBAGI INFORMASI DI LINGKUNGAN VIRTUAL WORLDS Supardi, Supardi
Jurnal Riset Akuntansi dan Keuangan Vol 2, No 3 (2014): Jurnal Riset Akuntansi dan Keuangan. Desember 2014
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v2i3.6602

Abstract

Virtual Worlds (VWs) are media-rich  cognitively  engaging technologies that geographically dispersed organizations  can use  as a cost effective workplace collaboration tool. Using  a sharing  information in virtual worlds environment, the aims of this study is to investigate cognitive absorption within individual beliefs about the technology of virtual worlds use. Cognitive absorption, theorized as being exhibited through the five dimensions of temporal dissociation, focused immersion, heightened enjoyment, control, and curiosity, is posited to be a proximal antecedent of two important beliefs about technology use: perceived usefulness and perceived ease of use. A model, based on Bandura's Social Cognitive Theory, was developed to test number of variables as the antecedents of cognitive absorption, which include social factor and individual like familiarity and personal innovativeness.A sample of 218 respondents participated in the research. In informing the results, the study utilized the partial least square model with the support for SmartPLS 2.0 software. Our findings suggest that beliefs about VWs usage can be influenced by cognitive absorption. Significant relationships were found between familiarity and cognitive absorption, and between personal innovativeness and cognitive absorption. Theoretical and practical implications are offered. 
SEBUAH KESENJANGAN IMPLEMENTASI INTERNATIONAL FINANCIAL REPORTING STANDARS (IFRS), ANTARA TEORI, PRAKTIK DAN RISET PADA PERGURUAN TINGGI Anuar Syahdan, Saifhul; Safriansyah, Safriansyah; Lisandri, Lisandri
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 3 (2013): Jurnal Riset Akuntansi dan Keuangan. Desember 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i3.6697

Abstract

Development of accounting theory is a way of theory, practice and research. Three aspects of the accounting development is an integrated whole, which would form a logical reasoning embodied in engineering financial reporting to become a Conceptual Framework. In practical terms, the adoption of IFRS is not an option for Indonesia, but must, in the hope, foreign investment will continue to enter or even increased and we are not isolated in the international arena. Nobes ( 2010) in his book states that, the International Accounting Standards have an important role in developing countries. Adoption of IFRS is the cheapest way for these countries than setting its own standards. Since January 1 st, 2012, Indonesia has adopted IFRS, there is a gap or imbalance between academics accounting practices and understanding regarding the implementation of IFRS in Indonesia. It should be encouraged readiness for accountants, auditors, management, Tax Officials, and regulators and academics to begin adjusting to the provisions of IFRS
PENGARUH LIKUDITAS DAN NILAI TUKAR TERHADAP HARGA SAHAM SETELAH IPO PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009 SAMPAI TAHUN 2014 Andriana, Denny
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 1 (2016): Jurnal Riset Akuntansi dan Keuangan. April 2016
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v4i1.7718

Abstract

Abstract. This study aims to determine the effect of corporate liquidity and exchange rate on stock prices after conducting IPO (Initial Public Offering) in Indonesia Stock Exchange. The study was conducted by taking 78 samples of companies whose IPO in 2009-2014. The analytical method used is multiple linear regression that compares the statistical hypothesis with the results. Regression results show the liquidity variables affect the stock price after the IPO with a positive correlation direction. While the variable exchange rate of Rupiah to US Dollar does not affect the stock price after IPO with negative correlation direction. Tests together (simultaneously) show the independent variables of liquidity and exchange rate as a whole affect the dependent variable or stock price after the IPO Keywords: Liquidity, Exchange Rate, Stock Price Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas perusahaan dan nilai tukar terhadap harga saham setelah melakukan IPO (Initial Public Offering) di Bursa Efek Indonesia. Penelitian dilakukan dengan mengambil 78 sampel perusahaan yang IPO di tahun 2009-2014. Metode analisis yang digunakan adalah regresi linier berganda yang membandingkan hipotesis statistik dengan hasil. Hasil regresi menunjukan variabel likuiditas berpengaruh terhadap harga saham setelah IPO dengan arah korelasi positif. Sedangkan variabel nilai tukar Rupiah terhadap Dolar AS tidak berpengaruh terhadap harga saham setelah IPO dengan arah korelasi negatif. Uji bersama-sama (secara simultan) menunjukan variabel independen yaitu likuiditas dan nilai tukar secara keseluruhan mempengaruhi variabel dependen atau harga saham setelah IPO Kata Kunci: Likuiditas, Nilai Tukar, Harga Saham
PENGARUH LABA AKUNTANSI, KOMPONEN ARUS KAS, DAN DIVIDEND YIELD TERHADAP RETURN SAHAM (STUDI PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA PERIODE 2012-2014) Rahmanda Putra, Yogie; Widyaningsih, Mimin
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 2 (2016): Jurnal Riset Akuntansi dan Keuangan. Agustus 2016
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v4i2.4039

Abstract

Abstract.This study aims to analyze the effect of Accounting Profit, Cash Flow Component, and Dividend Yield to Return of Stock at Mining companies listed in Indonesia Stock Exchange period 2012-2014. The variables studied in this study are accounting profit, operating cash flow, investment cash flow, cash flow financing, and dividend yield as the independent variable; Stock Return as a dependent variable. The research method used is the descriptive statistical method. With verificative testing using multiple regression (multiple regression). The data used are secondary data that is the annual report of the company that used as the sample in research. The sample of research is 12 Mining Sector companies listed in Indonesia Stock Exchange Year 2011-2014 taken by using purposive sampling method. The results of this study indicate that the accounting profit, operating cash flow, cash flow investment, cash flow funding, and Dividend yield positive effect on stock Return.Keywords: Accounting profit; Cash flows investment; Operating cash flow; Cash flow funding; Dividend yield; Stock Return Abstrak.Penelitian ini bertujuan untuk menganalisis pengaruh Laba Akuntansi, Komponen Arus Kas, dan Dividend Yield terhadap Return saham  pada perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia periode 2012-2014. Variable yang diteliti dalam penelitian ini adalah Laba akuntansi, Arus kas operasi, Arus kas investasi, Arus kas pendanaan, dan Dividend yield sebagai variable independen; Return Saham sebagai variable dependen. Metode penelitian yang digunakan adalah metode statistik deskriptif. Dengan pengujian verifikatif menggunakan regresi berganda (multiple regression). Data yang digunakan merupakan data sekunder yaitu laporan tahunan perusahaan yang dijadikan sampel dalam penelitian. Sampel penelitian merupakan 12 perusahaan Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2011-2014 yang diambil dengan menggunakan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa Laba akuntansi, Arus kas operasi, Arus kas investasi, Arus kas pendanaan, dan Dividend yield berpengaruh positif terhadap Return saham.Kata Kunci:Arus kas investas; Arus kas operas; Arus kas pendanaan; Dividend yield; Laba akuntansi; Return saham
ANALISIS PROBLEMATIKA ZAKAT PADA BAZNAS KOTA TASIKMALAYA:PENDEKATAN METODE ANALYTIC NETWORK PROCESS (ANP) Firmansyah, Irman; Sukmana, Wawan
Jurnal Riset Akuntansi dan Keuangan Vol 2, No 2 (2014): Jurnal Riset Akuntansi dan Keuangan. Agustus 2014
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v2i2.6593

Abstract

Zakat is an obligation that must be carried out by muzakki that not only aims to carry out obligations to Almighty but sharp-edged nature of social justice among mankind. Therefore charity must be managed properly by the board amilin especially by channeling zakat use specifically targeted at Tasikmalaya City Baznas charity board.The study was to examine the affairs of Baznas perzakatan at Tasikmalaya City. Analysis tool used namely Analysis Network Process (ANP) is a qualitative-quantitative method using super decision software . The analysis showed that there is an internal problem which consists of lacking leadership and lacking performance OPZ performance. The problems consist of the absence of external PERDA about channeling zakat institutions and communities less know Baznas. As for an internal solution consisting of leadership and performance maximization of transparency and distribution, while the external solution consisted of socialization and support Baznas scholars. Kendall coefficient ( W ) ranged from 0.970 to 0.9975 means that all respondents have the same relative answer.

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