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INDONESIA
JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Published by Universitas Islam 45 Bekasi
ISSN : 25812343     EISSN : 20864264     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JRAK is a peer review journal published twice a year (February and Augst) by Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Islamic University of 45 (UNISMA). JRAK addresses the broad area of Financial Accounting, Public Accounting, Syariah Accounting, computerization accounting and Tax Acoounting, and Auditing.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 1 No 1 (2010): JRAK : Jurnal Riset Akuntansi " : 5 Documents clear
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL Wijaya, Silfi Lestari; Lucyanda, Jurica
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 1 No 1 (2010): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.99 KB) | DOI: 10.33558/jrak.v1i1.112

Abstract

This study empirically examined the relationship between budget participation and managerial performance. Using a purpose sampling method and regression analysis the result indicate that relationship between budget participation and managerial performance significant effect and positive. The finding support the previous researchsin this area (Brownell, 1982; Brownell dan Mclnnes,1986; Lucyanda dan Wahyudi, 2006)
THE EFFECT OF PROFESSIONAL ORIENTATION TOWARD ROLE CONFLICT WITHBUDGET PARTICIPATION AND ORIENTATION OF SYSTEM GOAL AS MODERATING VARIABLES Sabaruddinsah, Sabaruddinsah
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 1 No 1 (2010): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.293 KB) | DOI: 10.33558/jrak.v1i1.117

Abstract

Professionals (physicians) who work in Public Hospital and hold a structural position would have dual role both as a physician and a manager. As a physician, they should orientate on their professional values. As a manager, they have to work based on efficiency and achievement of organizational goal in running any activity.  This research aims to analyze the effect of professional orientation toward role conflict and the effect of budget participation and orientation of system goal as moderating variables toward the relationship between professional orientation and role conflict. This research is performed by census method. The respondents are the physicians who hold a position as a Chief of Satuan Medik Fungsional (SMF) in public hospital of class A and B in Bekasi. The data analysis of hypothesis testing uses the Simple Regression Analysis and Moderated Regression Analysis (MRA).  The results indicate that professional orientation influence role conflict positively. Budget participation and orientation of system goal are moderating variables which have negative effects toward the relationship between professional orientation and role conflict.
REAKSI PASAR DAN INFORMASI ASIMETRI TERHADAP TINDAKAN PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Cahyati, Ari Dewi
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 1 No 1 (2010): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.673 KB) | DOI: 10.33558/jrak.v1i1.121

Abstract

The investor?s attention on the net income number without regard to the procedures used, has encouraged management to carrry out earnings management, include within earnings management is income smooting. Income smoothing is the way to reduce earnings variability over a number of period as movement toward unexpected level of reported earning. Objective of this study is to anaylize 1) market reaction and asymetri information surounding the company announcement date 2)Effect assymetry informatin on stock price. The sample that used is the company with eckel index less than one (i.e to indicate income smoothing practice). Using purposive sampling method this study examine 39 companies listed in the Indonesian stock exchange. Market reaction is measured as cumulative abnormal return five days surrounding the companie earnng announceent date. T-test was used to examine market reaction and asymetri information surrounding the companies earnings management date. Regresion linear was used to examine effect of asymetri informationtoward share price.Result of this study indicate that 1) there is income smoothing practise in Indonesian stock exchange 2) There is significant market reaction asymetri information surrounding the companies earnings management 3)There is significant positive effect of asymetri information toward share price.
KAJIAN AKADEMIS DALAM PERTIMBANGAN PENYUSUNAN UPAH Fajarwati, Diana
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 1 No 1 (2010): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (102.646 KB) | DOI: 10.33558/jrak.v1i1.122

Abstract

In order to provide a unified view in terms of wage determination, the Board has the task of recommending equal pay wages to the Mayor to get the governor setting. Many things need to be assessed in terms of wage determination because without we realize that each element has different interests, so that academic research is needed to be realistic setting of wages for workers, employers and government sides.
ANALISIS PERSEPSI MAHASISWA AKUNTANSI TERHADAP KODE ETIK AKUNTAN Risa, Nurma
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 1 No 1 (2010): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (237.272 KB) | DOI: 10.33558/jrak.v1i1.123

Abstract

This study purposes to examine wether there is different perception of the ethic code ofthe Indonesian accountants associate between accounting students on individual factors (year ofstudy, program, GPA (Geade Point Average), gender, and job experience), and to find out theadequacy of ethic in accounting curriculum. The populations of this research are accountingstudent in Universitas Islam ?45 Bekasi (UNISMA Bekasi) who still in the first and last year. Theanalysis of this research using independent sample t-test dan Mann whithney u-test as aconfirmation.The result of hypothesis test shows there is significantly ethical perception differences between first year student and last year student. And there is no signifantly ethical perception differences between diploma student and bachelor student, between male and female student, between student with GPA more than three and less than three, and between working student and not working student.The result of survey of adequacy of ethic in accounting curriculum show that the recent accounting curriculum is not adequate to give ethical lesson for the student when they are working.

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