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Dendi Purnama
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INDONESIA
Jurnal Riset Keuangan dan Akuntansi (JRKA)
Published by Universitas Kuningan
ISSN : 24424684     EISSN : 26213265     DOI : https://doi.org/10.25134/jrka
Core Subject : Economy,
Economics, Econometrics & Finance
JRKA (Jurnal Riset Keuangan dan Akuntansi) diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Kuningan secara berkala dua kali dalam satu tahun yaitu pada bulan Februari dan Agustus. Tujuan jurnal ini adalah untuk mempublikasikan hasil riset Keuangan dan Akuntansi yang relevan bagi pengembangan ilmu, profesi dan praktek Keuangan dan Akuntansi di Indonesia. Penerbitan Jurnal Riset Keuangan dan Akuntansi (JRKA) dimaksudkan sebagai media penuangan karya ilmiah dari hasil penelitian dibidang akuntansi dan keuangan Topik Jurnal Riset Akuntansi dan Keuangan berkaitan dengan topik berikut ini: - Akuntansi Keuangan dan Pasar Modal - Akuntansi Manajemen - Akuntansi Sektor Publik - Akuntansi Syariah - Auditing - Corporate Social Responsibility - Perpajakan - Sistem Informasi Akuntansi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 174 Documents
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ANALISIS DAMPAK IMPLEMENTASI ENTERPRISE RESOURCE PLANNING (ERP) DAN SISTEM INFORMASI AKUNTANSI TERHADAP PENGENDALIAN INTERNAL Teti Rahmawati; Yeni Yustian
Jurnal Riset Keuangan dan Akuntansi Vol 8, No 1 (2022): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v8i1.7743

Abstract

This study aimed to analyze the Impact of the Implementation of Enterprise Resource Planning (ERP) and Accounting Information Systems on Internal Control of Payrolls and Wages. The research method is descriptive and verificative. The research population is 109 employees who work at RSU El-Syifa Kuningan. The sampling technique used in this study is proportional purposive sampling. The data collection technique used a questionnaire technique while the data analysis technique used multiple regression analysis. The results of the study indicate that the Enterprise Resource Planning (ERP) system and the Accounting Information System simultaneously had a significant effect on the Internal Control of Payrolls and Wages. The Enterprise Resource Planning (ERP) system and the Accounting Information System partially have a positive and significant effect on the Internal Control of Payrolls and Wages.Keywords: Internal Control, Enterprise Resource Planning, Accounting Information System 
PENGARUH PENGETAHUAN KEUANGAN DAN SIKAP KEUANGAN TERHADAP PRAKTIK KEUANGAN SYARIAH MAHASISWA DI INDONESIA Amir Hamzah; Nurfania Sukma; Firda Andini Nurfa’ijah; Sindi Aprilia
Jurnal Riset Keuangan dan Akuntansi Vol 8, No 2 (2022): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v8i2.7770

Abstract

The purpose of this study is to analyze the influence of financial knowledge and financial attitudes on sharia financial practices among Indonesian students. This research is a quantitative study using descriptive and verification research methods. Primary data was obtained using a questionnaire from a sample of 328 respondents from 25 provinces in Indonesia. Non-probability sampling with quota sampling techniques was used to select the sample. The data were analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS) with Smart-PLS software. The results showed that financial knowledge has a significant positive effect on sharia financial practices among Indonesian students. Additionally, financial knowledge has a significant positive effect on financial attitudes among Indonesian students, and financial attitudes have a significant positive effect on sharia financial practices among Indonesian students. Keywords: Financial Knowledge, Sharia Financial Practices, Financial Attitudes.
FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DI KABUPATEN KUNINGAN Amir Hamzah; Nani Sumarni; Sani Rahmasari
Jurnal Riset Keuangan dan Akuntansi Vol 9, No 1 (2023): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v9i1.7773

Abstract

This study aims to analyze the effect of tax knowledge and tax penalties on taxpayer compliance in Kuningan Regency. Data were obtained from 150 respondents using a questionnaire that had been tested for validity and reliability. Multiple linear regression analysis was used to test the hypothesis. The results showed that tax knowledge and tax penalties significantly influence taxpayer compliance. This indicates the importance of tax knowledge and penalty policies in improving taxpayer compliance.Keywords: Tax Knowledge, Tax Penalties, Taxpayer Compliance, Taxpayers, Kuningan Regency.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN INVESTMENT OPPORTUNITY SET (IOS) TERHADAP KUALITAS LABA Yashinta Markina; Dadang Suhendar; Dendi Purnama
Jurnal Riset Keuangan dan Akuntansi Vol 8, No 2 (2022): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v8i2.8260

Abstract

This study aims to determine the effect of Profitability, Liquidity and Investment Opportunity Set (IOS) on Earning Quality. The population obtained is 30 food and beverage companies. The sampling technique used is panel data regression analysis. Based on the result of the simultaneous test, it shows than Profitability, Liquidity and Investment Opportunity Set (IOS) together have a significant positive effect on Earning Quality. Based on the partial test, it shows that Profitability has no significant positive effect on Earning Quality. Liquidity has a significant positive has a significant positive effect on Earning Quality. Investment Opportunity Set (IOS) has no significant positive effect on Earning Quality .Keywords: Earning Quality, Profitability, Liquidity, and Investment Opportunity Set (IOS).
KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL, KUALITAS AUDIT, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN Dea Nadiya Damayanti; Dadang Suhendar; Lia Dwi Martika
Jurnal Riset Keuangan dan Akuntansi Vol 9, No 1 (2023): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v9i1.8261

Abstract

This study aims to determine the effect of independent commissioners, managerial ownership, audit quality, firm size and leverage on the integrity of financial statements. The sample in this study is the mining sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling technique used is non-probability sampling. The sample method uses quota sampling. The data analysis technique using software analysis eviews-9. The test results from the proposed hypothesis show that independent commissioners, managerial ownership, audit quality, firm size and leverage have a joint effect. the same to the integrity of financial statements. The results of the partial study show that independent commissioners and leverage have a significant negative effect on the integrity of financial statements. Managerial ownership, audit quality and firm size has a significant positive effect on the integrity of financial statements. Keywords: Integrity of Financial Statements, Independent Commissioner, Managerial Ownership, Audit Quality, Company Size, Leverage
PENGARUH BUDAYA ORGANISASI, PENGENDALIAN INTERNAL, PROACTIVE FRAUD AUDIT DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA BOS Devi Melinda; Enung Nurhayati; Dendi Purnama
Jurnal Riset Keuangan dan Akuntansi Vol 9, No 1 (2023): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v9i1.8265

Abstract

This study aims to examine the effect of organizational culture, internal control, proactive fraud audit, and whistleblowing system on fraud prevention in BOS fund management. This research was conducted using descriptive and verification methods. The population is all vocational high schools in Kuningan Regency as many as 45 vocational high schools. The sampling technique in this study was carried out with the type of probability sampling, namely simple random sampling. The sample used in this study were 31 vocational high schools in Kuningan Regency with 124 respondents Data collection techniques using a questionnaire with data analysis tools in the form of multiple linear regression analysis. The results of this study indicate that organizational culture, internal control, proactive fraud audit and whistleblowing system have a simultaneous and significant effect on fraud prevention in BOS fund management, organizational culture has a significant positive effect on fraud prevention in BOS fund management, internal control has a significant positive effect on prevention fraud in BOS fund management, proactive fraud audit has a significant positive effect on preventing fraud in BOS fund management, and the whistleblowing system has a significant positive effect on fraud prevention in BOS fund management Keywords: Organizational Culture, Internal Control, Proactive Fraud Audit, Whistleblowing System and Fraud Prevention in BOS Fund Management.
ANALISIS PENGARUH PENGUNGKAPAN ISLAMIC CORPORATE GOVERNANCE DAN ISLAMIC CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN Hatta Setiabudhi
Jurnal Riset Keuangan dan Akuntansi Vol 8, No 2 (2022): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v8i2.8258

Abstract

The purpose of this study to provide empirical evidence of the influence disclosure of Islamic Corporate Governance and Islamic Corporate Social Responsibility on financial performance of Islamic Bank in Indonesia. This study used secondary data which analyzed with regression analysis. This study used annual report data from 2013-2017 which published in each Islamic Bank sample in this study. The regression results analysis showed that the disclosure of Islamic Corporate Governance, and Islamic Corporate Social Responsibility have no significant effect on financial performance in Indonesia. Keywords:  Islamic Corporate Governance, Islamic Corporate Social Responsibility, Financial Performance
DETERMINAN TATA KELOLA SYARIAH PADA BAITUL MAAL WAT TAMWIL (BMT) DI KOTA DEPOK Ahmad Naufal Sarin; Ahmad Baehaqi
Jurnal Riset Keuangan dan Akuntansi Vol 8, No 2 (2022): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v8i2.8279

Abstract

Sharia governance is a governance concept unique to Islamic financial institutions. This study aims to investigate the effect of organizational culture, organizational commitment, internal control, and education on sharia governance in Baitul Maal wat Tamwil (BMT). The respondents of this study were the staff of grade-A BMT in Depok City with a sample that was determined randomly. Data were collected through surveys and analyzed using the structural equation modeling (SEM) method using SmartPLS. The results of this study indicate that organizational culture, internal control, and education have a significant positive effect on sharia governance. On the other hand, organizational commitment does not have a significant positive effect on sharia governance. These results encourage Islamic cooperatives to maintain the organizational culture, internal control, and education of management. On the other hand, BMT must strengthen the organizational commitment of management, even though their tenure is not long, because strong organizational commitment can improve sharia governance.Keywords: Shariah governance, Organizational culture, Internal control, Organizational commitment, Education, and Batul Maal wat Tamwil (BMT)
FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR AUDITOR PADA MAHASISWA STIE SURAKARTA Anggraini, Caecilia Dian; Kholis, Nur
Jurnal Riset Keuangan dan Akuntansi Vol. 9 No. 2 (2023): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v9i2.8749

Abstract

The purpose of this study is to identify the variables that influence the decision of STIE Surakarta students to work as auditors. The main data was collected through a survey distributed to accounting students in semester 7 of STIE Surakarta. A sample of 44 respondents was obtained by accidental sampling. The data were analyzed by multiple linear regression. The research findings show that professional training, professional recognition, and labor market considerations have a positive and significant effect on the career choice of auditors of STIE Surakarta students. However, the gender variable has no significant effect and has a negative effect on the auditor's career choice. Overall, professional training, professional recognition, labor market considerations, and gender all affect auditor career choice. Keywords: Professional Training, Professional Recognition, Labor Market Considerations, Gender, Career Selection.
MENDETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN ANALISIS TEORI FRAUD PENTAGON Nur Kholis; Permata Adnazara Nadiva
Jurnal Riset Keuangan dan Akuntansi Vol 8, No 2 (2022): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v8i2.8344

Abstract

This research was conducted with the aim of analyzing the influence of the variables in the fraud pentagon theory on indications of fraudulent financial reporting as measured by using the fraud score model (F-Score) for BUMN companies. The pentagon fraud theory adds an arrogance variable in addition to the four variables found in the previous theory. These variables are proxied by financial targets, ineffective supervision, changes in auditors, changes in the board of directors, and the number of CEO photos. The research sample used is 30 data from state-owned companies (BUMN) listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. Hypothesis testing is carried out by using multiple linear regression methods previously carried out by classical assumption tests to test the feasibility of the research data. The test results show that there are two variables that have a positive and significant effect on fraudulent financial reporting, namely the pressure variable (financial target) which is proxied by Return on Assets (ROA) and the opportunity variable which is proxied by Ineffective Monitoring (BDOUT). Furthermore, there are three variables that have no significant effect on fraudulent financial reporting, namely the rationalization variable proxied by change in auditor (CHIA), the ability variable proxied by changes in the board of directors (CDB), and the arrogance variable proxied by the frequent number of CEO's picture ( CEOPICT).Keywords: Fraud, Pentagon, Financial Statements

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