cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dendi Purnama
Contact Email
dendi.purnama@uniku.ac.id
Phone
+6282145530894
Journal Mail Official
jrka.acc@uniku.ac.id
Editorial Address
Jl. Cut Nyak Dhien No.36 A, Cijoho, Kabupaten Kuningan, Jawa Barat 45513, Indonesia
Location
Kab. kuningan,
Jawa barat
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
 14   15   16   17   18 
PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN BEBAN PAJAK KINI TERHADAP MANAJEMEN LABA Aulia, Fitra; Pernamasari, Rieke
Jurnal Riset Keuangan dan Akuntansi Vol. 11 No. 1 (2025): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of tax planning, deferred tax expenses, and current tax expenses on earnings management practices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. The research is grounded in agency theory, which posits that information asymmetry can drive agents to engage in earnings management to achieve personal interests. The study employs a quantitative method with a causal research design. The sample consists of 75 manufacturing companies selected through purposive sampling based on specific criteria, resulting in 225 data observations. The findings reveal that tax planning does not affect earnings management. This is because the primary purpose of tax planning is to minimize tax burdens, which does not align with the goal of earnings management to maintain or increase profits for managerial incentives. Deferred tax expenses negatively affect earnings management, as temporary differences in the calculation of commercial and fiscal profits lead to larger deferred tax expenses, thereby reducing management’s incentive to engage in earnings management. Conversely, current tax expenses do not have a significant impact on earnings management. The size of current tax expenses is more influenced by taxable income, which limits management's ability to manipulate profit figures significantly.
PENGARUH ANGGARAN, PELATIHAN AKUNTANSI DAN KESADARAN KEUANGAN TERHADAP KEBERLANJUTAN KEUANGAN UKM Hamzah, Amir; Febriansyah, Yudi; Dwi Martika, Lia; Fitriani, Chintia
Jurnal Riset Keuangan dan Akuntansi Vol. 11 No. 1 (2025): 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.v11i1.11648

Abstract

Tujuan penelitian ini adalah untuk menghasilkan fakta/model empiris yang dapat menjelaskan Pengaruh Anggaran, Pelatihan Akuntansi Dan Kesadaran Keuangan Terhadap Keberlanjutan Keuangan UKM. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif, metode verifikasi. Populasi dalam penelitian ini adalah Usaha Kecil dan Menengah (UKM) di Kabupaten Kuningan. Pengambilan sampel acak digunakan dalam proses pengambilan sampel, dan 121 UKM dipilih sebagai responden yang memenuhi kriteria penelitian dari populasi. Teknik analisis yang digunakan adalah Pemodelan Persamaan Struktural berbasis Partial Least Square (SEM-PLS) dengan perangkat lunak SmartPLS. Hasil penelitian menunjukan keberlanjutan keuangan UKM di Kabupaten Kuningan dipengaruhi secara positif dan signifikan oleh penganggaran, pelatihan akuntansi, dan kesadaran keuangan. Ketiga variabel internal ini bekerja sama untuk meningkatkan keberlanjutan dan ketahanan usaha kecil dan menengah. Pelatihan akuntansi meningkatkan kemampuan teknis untuk membuat laporan keuangan yang benar, kesadaran keuangan mempromosikan perilaku manajemen keuangan yang lebih bijaksana dan terencana, dan manajemen anggaran yang tepat membantu UKM dalam merencanakan dan mengendalikan uang mereka secara efektif.
The Evaluation Of Policies Hedging Transactions with Derivative Instruments Rahmawati, Teti; Herma Wiharno
Jurnal Riset Keuangan dan Akuntansi Vol. 11 No. 1 (2025): 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.v11i1.11680

Abstract

The study aims to analyze and obtain empirical evidence to test the effect of internal and external factors on the decision to use derivative instruments in hedging transactions and the disclosure of hedging transactions in the company's annual report. This research is important to obtain data on the determining factors that can encourage companies to carry out hedging transactions and their disclosure in the financial statements. This research was conducted using Logistic Regression analysis. Data were collected from IDX LQ45 from February to June 2023 with purposive sampling so that 34 companies or 170 samples were obtained from 2018-2022. Profitability, leverage, and exchange rate have a significant positive effect on hedging decisions. Thus, the higher the profitability and leverage obtained by the company and the exchange rate also increases, the higher the possibility that the company will make hedging decisions. Meanwhile, liquidity, firm value, and growth opportunity have a significant negative effect on hedging decisions, which indicates that the possibility of hedging transactions will increase if the three variables decrease.
BANK FINANCIAL SOUNDNESS IN INDONESIA: EVIDENCE FROM THE COVID-19 PANDEMIC AND THE POST-PANDEMIC PERIOD Embuningtiyas, Sandra Sukma; Puspasari, Oktaviani Rita; Prasetya, Fandi
Jurnal Riset Keuangan dan Akuntansi Vol. 10 No. 1 (2024): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the bank financial of soundness of conventional banking in Indonesia during the COVID-19 pandemic and post-pandemic. Bank financial of soundness assessment is carried out using the Risk-Based Bank Rating approach through the RGEC method (Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital). This research is descriptive quantitative with secondary data obtained from the Annual Report and GCG Report of conventional banks listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. The results showed that overall, the health level of the banks studied was classified as “Healthy” both during the pandemic and post-pandemic, with the best performance shown in the aspects of capital and governance (GCG). Meanwhile, the profitability aspect shows a fairly good performance, although it is not evenly distributed across all indicators measured. In the risk profile aspect, the majority of banks show a very healthy Non-Performing Loan (NPL) ratio but not the LDR ratio. The results also show that there is an increasing trend from year to year for the number of banks in the very healthy category, while the number of banks in the less healthy category tends to decrease, especially from the beginning of the pandemic to post-pandemic. The implication of this finding is that the resilience of Indonesian banks is quite good in facing the crisis caused by the Covid 19 pandemic. However, strengthening liquidity management strategies is needed to strengthen stability in the long run. These results can serve as input for regulators in formulating financial risk mitigation policies as well as for bank management in improving governance practices and operational efficiency.
PENGARUH CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Syarifudin, Syahrul; Nurhayati, Enung; Fauziah, Fitri
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.v9i2.9089

Abstract

The purpose of the research is to determine about the effect of corporate governance and financial performance to corporate social responsibility disclosure on company manufacture sector of consumer goods industry. This research use descriptive and verifikatif method with quantitative approach and 192 sample of data. The technique data analysis used in this research is panel data regression analysis. Based on the research results can be seen that foreign ownership, public ownership, managerial ownership, board of commissioners size, profitability, leverage, and liquidity simultaneous have significant effect to corporate social responsibility disclosure. partially, foreign ownership has significant positive effect to corporate social responsibility disclosure. public ownership has significant positive effect to corporate social responsibility disclosure. managerial ownership has significant positive effect to corporate social responsibility disclosure. board of commissioners size has significant positive effect to corporate social responsibility disclosure. profitability has significant positive effect to corporate social responsibility disclosure. leverage has significant positive effect to corporate social responsibility disclosure. and liquidity has significant positive effect to corporate social responsibility disclosure.Keywords         : Foreign Ownership, Public Ownership, Managerial Ownership, Board of Commissioners Size, Profitability, Leverage, Liquidity and Corporate Social Responsibility Disclosure.
SISTEM PENGENDALIAN INTERNAL, PARTISIPASI MASYARAKAT, MACHIAVELLIAN DAN PENGAWASAN BPD TERHADAP KECURANGAN DANA DESA DENGAN MORALITAS INDIVIDU SEBAGAI VARIABEL MODERASI Rahmawati, Dina Fitri; Purnama, Dendi; Puspasari, Oktaviani Rita; Febriansyah, Yudi
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.v9i2.9149

Abstract

This study aims to determine the effect of the internal control system, community participation, Machiavellian and BPD supervision on village fund fraud with individual morality as a moderating variable in all villages in Cineam District, Mangunreja District and Tanjungjaya District, Tasikmalaya Regency. The method used in this research is descriptive method and verification method. The population obtained was 92 village fund management officers. The sampling technique used is a saturated sample where the entire population is sampled. The data analysis technique used is multiple linear regression analysis and moderated regression analysis. Based on the results of the study, it shows that the Internal Control System has a significant negative effect on Village Fund Fraud, Community Participation has a significant negative effect on Village Fund Fraud, Machiavellian has a significant positive effect on Village Fund Fraud, and BPD Supervision has a significant negative effect on Village Fund Fraud. Moderation regression analysis shows that Individual Morality moderates the Internal Control System Against Village Fund Fraud, Individual Morality moderates Community Participation Against Village Fund Fraud, Individual Morality does not moderate Machiavellian Against Village Fund Fraud, and Individual Morality moderates BPD Supervision of Village Fund Fraud. Keywords: Internal Co Control System, Community Participation, Machiavellian, BPD Supervision, Individual Morality, Village Fund Fraud.
SISTEM INFORMASI AKUNTANSI PROSES BISNIS JOB ORDER PADA PERUSAHAAN JASA Purwatiningsih, Esty; Sumarna, Alfonsa Dian
Jurnal Riset Keuangan dan Akuntansi Vol. 10 No. 1 (2024): 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.v10i1.9518

Abstract

Accounting information systems are very important for newly established micro start-ups. Especially operational standards for main business processes. This can help start-ups carry out their business processes in a structured, orderly, controlled, and standardized manner. This applied research discusses the preparation of job order procedures that can be applied to a micro start-up business in production house services. This research aims to create accounting information systems and organize a simple job order transaction workflow with robust internal control. Procedures are prepared narratively and in flowchart form for each job order type transaction that occurs by applying the principles of effective and efficient internal control. This research method is descriptive qualitative. It can be concluded that micro start-up businesses need to have job order procedures in the form of written narratives or the form of flowcharts and also bookkeeping, which contain elements of an internal control system to adapt to the limited resources available in this micro start-up business. Keywords: Accounting Information System, Job Order, Business Process
PENGARUH KINERJA KEUANGAN DAN CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS Bader, Muchamad Abu; Damayanti, Cacik Rut
Jurnal Riset Keuangan dan Akuntansi Vol. 10 No. 1 (2024): 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.v10i1.9519

Abstract

The purpose of this research is to examine and analyze the effect of financial performance and corporate governance on financial distress. Projected financial performance as a proxy for Current Ratio (CR), Debt Ratio (DR), Return On Assets (ROA) and corporate governance projected as a proxy for Independent Commissioners while financial distress is measured using the modified Altman Z- Score method for state-owned companies listed on the Stock Exchange Indonesiansecurities for the period 2018-2021. The number of samples used was 10 samples from 22 populations of BUMN companies listed on the Indonesia Stock Exchange which were selected using a purposive sampling method. Data processing method used multiple linear regression analysis. The partial results of the study show that current ratio has a significant effect on financial distress, debt ratio has a significant effect on financial distress. While, return on assets has no significant effect on financial distress and independent commissioners have significant effect on financial distress. Simultaneous test results: current ratio, debt ratio, return onassets and Independent commissioners have a significant effect on financial distress in state-owned companies listed on the IDX for the 2018- 2021 periodKeywords: Financial Performance, Corporate Governance, Financial distress
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI UNDERPRICING SAHAM PADA PENAWARAN UMUM PERDANA Rahma, Anneu Cania; Wiharno, Herma; Nurhandika, Arief
Jurnal Riset Keuangan dan Akuntansi Vol. 10 No. 1 (2024): 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.v10i1.9718

Abstract

This study aims to examine and analyze what factors influence stock underpricing in companies that carry out Initial Public Offerings. The research method used in this research is descriptive method and verification method. The population in this study are all companies that are conducting Initial Public Offerings in 2019-2021. The samples obtained using quota sampling are 145 companies. The analysis technique used is multiple linear regression. Data processing uses the IBM SPSS 20 program The results of this study indicate that profitability, market value, liquidity, and firm age has a negative and significant effect on stock underpricing. Capital structure has a positive and significant effect on stock underpricing. All variables in this study have significant influence on stock underpricing. Then the regression estimation results show that the predictive ability of the 5 independent variables on stock underpricing is 73%, while the remaining 27% is influenced by other factors outside the model which are not included in this analysis. Keywords: Profitability, Market Value, Capital Structure, Liquidity, Firm Age, Underpricing.
ANALISIS PENGARUH CAR, FDR, DAN NPF TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH DI INDONESIA Azizah, Siti Nur
Jurnal Riset Keuangan dan Akuntansi Vol. 10 No. 1 (2024): 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.v10i1.9719

Abstract

The purpose of this study is to determine the effect of capital adequacy ratio, financing to deposit ratio, and non-performing financing. Sample selection in this study was carried out by purposive sampling. Based on the criteria, 54 financial statements of Islamic commercial banks were sampled. The data analysis techniques used in this study are descriptive statistical tests, classical assumption tests, multiple linear regression tests, and model feasibility tests. The results of the analysis show that the capital adequacy ratio has a positive effect on profitability, while the financing to deposit ratio does not affect profitability, and then non-performing financing has a negative effect on profitability. Keywords: Profitability, capital adequacy ratio, financing to deposit ratio, and non-performing financing.

Page 17 of 18 | Total Record : 174

 14   15   16   17   18 

Filter by Year

2015 2025


Reset
Filter By Issues
All Issue Vol. 11 No. 1 (2025): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA) Vol. 10 No. 2 (2024): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA) Vol. 10 No. 1 (2024): Jurnal Riset Keuangan dan Akuntansi (JRKA) Vol. 9 No. 2 (2023): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA) Vol 9, No 1 (2023): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA) Vol 8, No 2 (2022): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA) Vol 8, No 1 (2022): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA) Vol 7, No 2 (2021): Jurnal Riset Keuangan Dan Akuntansi (JRKA) Vol 7, No 1 (2021): Jurnal Riset Keuangan dan Akuntansi (JRKA) Vol 6, No 2 (2020): Jurnal Riset Keuangan Dan Akuntansi (JRKA) Vol 6, No 1 (2020): Jurnal Riset Keuangan dan Akuntansi (JRKA) Vol 5, No 2 (2019): Jurnal Riset Keuangan dan Akuntansi (JRKA) Vol 5, No 1 (2019): Jurnal Riset Keuangan dan Akuntansi (JRKA) Vol 4, No 2 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA) Vol 4, No 1 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA) Vol 3, No 2 (2017): Jurnal Riset Keuangan dan Akuntansi (JRKA) Vol 3, No 1 (2017): Jurnal Riset Keuangan dan Akuntansi (JRKA) Vol 2, No 2 (2016): Jurnal Riset Keuangan dan Akuntansi (JRKA) Vol 2, No 1 (2016): Jurnal Riset Keuangan Dan Akuntansi (JRKA) Vol 1, No 02 (2015): Jurnal Riset Keuangan Dan Akuntansi (JRKA) Vol 1, No 01 (2015): Jurnal Riset Keuangan Dan Akuntansi (JRKA) More Issue