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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 8 Documents
 1 
Search results for , issue "Vol 15 No 1 (2024): Jurnal Riset Akuntansi " : 8 Documents clear
Moderasi Size Pada Struktur Modal dan Pembiayaan Murabahah Terhadap Profitabilitas Bank Umum Syariah Azlinda, Noer; Setiyowati, Supami Wahyu; Made, Anwar
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 1 (2024): Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i1.7078

Abstract

Tujuan dari penelitian ini adalah memahami dan menyelidiki bagaimana pengaruh moderasi size pada struktur modal dan pembiayaan murabahah terhadap profitabilitas pada bank umum syariah di (OJK) antara tahun 2017-2020. Metode yang dipakai pada analisis ini merupakan pendekatan kuantitatif. Penelitian ini menggunakan populasi Bank Umum Syariah (BUS) yang terdaftar di (OJK) tahun 2017-2020 berjumlah 15 perusahaan. 8 sampel BUS yang dipakai sesuai dengan kriteria. Uji Data yang diteliti berupa data tahunan. Teknik analisis data yang digunakan yaitu PLS dengan alat analisis data yaitu Smart Partial Least Square (SmartPLS) 3. Hasil penelitian yang dilakukan adalah Hasil penelitian ini menunjukan bahwa struktur modal berpengaruh positif dan signifikan terhadap profitabilitas, pembiayaan murabahah berpengaruh negatif dan tidak signifikan terhadap profitabilitas, firm size memoderasi struktur modal terhadap profitabilitas, Firm size tidak memoderasi pembiayaan murabahah terhadap profitabilitas.
PENGARUH PROFESIONALISME, KOMITMEN ORGANISASI DAN SENSITIVITAS ETIKA TERHADAP INTENSI DALAM MELAKUKAN WHISTLEBLOWING Tanor, Linda; Zega, Ariaman
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 1 (2024): Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i1.7380

Abstract

The research aims to determine the effect of professionalism, organizational commitment, ethical sensitivity on intention to carry out whistleblowing. Respondents in this study were 51 employees of the Southeast Minahasa Inspectorate, North Sulawesi. This study uses primary data to obtain information from respondents using a purposive sampling method. The data processing method used is multiple regression analysis. The results of this study indicate that professionalism has no effect on the intention to take whistle-blowing action, organizational commitment has an effect on the intention to take whistle-blowing action, and ethical sensitivity has no effect on the intention to take whistle-blowing action.
Analysis of the Effectiveness of Utilization of Regional Owned-Asset to Increase Regional Revenue Astuti, Zulfita Fidi; Hananto, Santoso Tri; Asrihapsari, Andi
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 1 (2024): Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i1.7905

Abstract

Utilization of Regional Owned-Asset (Indonesian: Barang Milik Daerah, abbreviated BMD) is one of the opportunities for regions to increase Original Local Government Revenue (Indonesian: Pendapatan Asli Daerah, abbreviated PAD). This study aims at analyzing the effectiveness of implementing BMD utilization to increase PAD. It is a case study at Regional Income and Asset Financial Management Agency (Indonesian: Badan Pengelolaan Keuangan dan Aset Daerah, abbreviated BPKAD) Surakarta. A qualitative descriptive approach is employed in this study. The data are in the form of primary and secondary data and were obtained from the data of the utilization of BMD that has been implemented and reports on the realization of regional income and expenditure budgets. The results of this study show that BMD utilization in Surakarta is implemented effectively although it is still not optimal. The utilization of BMD has contributed to PAD Surakarta by showing an increase every year. Even though it has increased, the contribution of the use of BMD to PAD is little, which is under one percent of all other PAD components. Surakarta government needs to optimize the use of BMD and innovations or groundbreaking ideas to increase the contribution rate to Surakarta's PAD.
Menguji Konsep Hidden Divergence pada Indikator Momentum Relative Strength Index Nanda, T. Syifa Fadrizha
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 1 (2024): Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i1.7935

Abstract

Due to the lack of empirical research exploring the application of the hidden divergence concept, this study aimed to evaluate the reliability of hidden divergence signals generated by momentum indicators to identify changes in the direction of price movements in the Indonesian Sharia Stock Index (ISSI). Time series data on daily movements of the Indonesian Sharia Stock Index (ISSI) from May 2011 to May 2023 are employed to observe the confirmation between price movements and the relative strength index (RSI) momentum indicator in order to identify hidden divergence signals. This study simulates a trading system using a technical analysis approach to see if hidden divergence signals could be relied on to forecast price movements. According to the findings of this study, price changes in a market can be predicted by studying the initial signs produced by the relative strength index (RSI), specifically when it forms a hidden divergence signal as an early warning in projecting future market movements.
Apakah Kecerdasan Emosional, Intelektual, Spiritual Berpengaruh Terhadap Tingkat Pemahaman Akuntansi Mahasiswa Jurusan Akuntansi? Mais, Rimi Gusliana; Sakti, Sri Handoko; Nuryati, Tutty; Salsabila, Thoriqoh
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 1 (2024): Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i1.7937

Abstract

This research aims to examine the influence of emotional intelligence, intellectual intelligence, and spiritual intelligence on the level of understanding of accounting among several classes of students majoring in Accounting at private campuses in the East Jakarta area. This type of research is quantitative. The data collection technique uses a survey method using a questionnaire via Google Forms. The total sample obtained was 284 students as respondents. The criteria used in this research were accounting study program students class 2018-2022. Based on the discussion of research results, it shows that partially the emotional intelligence variable has no effect on the level of accounting understanding, while intellectual intelligence and spiritual intelligence have a positive and significant effect on the level of accounting understanding. The results of this research provide an implication for every teacher to pay attention to students' emotional intelligence so that they do not feel bored and fed up quickly in studying accounting and are lazy to try again if they fail in accounting courses. This means that if a student often feels quickly bored, fed up and does not want to try to learn from failures that occur, it is certain that the student's understanding of accounting lessons will not develop.
PENGARUH PENGALAMAN, INDEPENDENSI, SKEPTISISMER PROFESIONAL AUDITOR PADA PENDETEKSIAN KECURANGAN Siantari, Yessy Angelita; Novianti, Suzy
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 1 (2024): Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i1.7955

Abstract

This research was conducted with the aim of knowing and testing the influence of experience, independence and professional skepticism of auditors on fraud detection. This research was conducted at a Public Accounting Firm in Central Java. The sample used was 37 auditors. The data in this study was collected using a questionnaire method. The data analysis technique used is Multiple Linear Regression Analysis. The results of hypothesis testing show that experience has a positive effect on fraud detection, independence has a positive effect on fraud detection, and Auditor Professional Skepticism has a positive effect on fraud detection. Based on the results of the multiple linear regression test, it was found that the independence variable was the most dominant variable in detecting fraud.
PENGARUH PENGGUNAAN E-COMMERCE, SISTEM INFORMASI AKUNTANSI DAN PENGETAHUAN AKUNTANSI TERHADAP EFEKTIVITAS KINERJA UMKM DI KOTA MALANG Sari, Diah Novita; Dura, Justita
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 1 (2024): Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i1.8117

Abstract

UMKM mempunyai peran penting terhadap pertumbuhan dan pembangunan perekonomian nasional, fundamental dari UMKM sendiri menjadikan sektor lapangan kerja kian meningkat dalam jangka besar. Dengan demikian, UMKM dianggap tidak mampu berpartisipasi aktif pada era perdagangan global ini. Penelitian ini bertujuan untuk menilai efektivitas kinerja usaha UMKM Kota Malang dengan menelusuri faktor-faktor seperti penerapan e-commerce , penggunaan sistem informasi akuntansi, dan pengetahuan akuntansi. Pendekatan kuantitatif digunakan dalam penelitian ini. Metode utama pengumpulan informasi untuk penelitian ini adalah memberikan kuesioner. Adapun teknik pengambilan sampel yaitu menggunakan simple random sampling. Survei ini diselesaikan oleh 96 orang. Sumber primer dan sekunder juga digunakan untuk menyusun data yang digunakan dalam penelitian ini. Analisis data menggunakan fitur SPSS 24. Berdasarkan temuan penelitian tersebut, kinerja UMKM meningkat pesat dengan adanya e-commerce . Sistem Informasi Akuntansi memungkinkan UMKM beroperasi lebih efektif. Dengan pengetahuan akuntansi yang benar, operasional UMKM bisa berjalan lebih lancar.
Deteksi Manajemen Laba Melalui Karakteristik Perusahaan: Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Nailufaroh, Lulu; Maulita, Dian; Framita, Dien Sefty
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 1 (2024): Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i1.8140

Abstract

Earnings management is a way for company managers to change the information contained in financial reports with the aim of deceiving stakeholders who want to know the performance and condition of the company (Sulistyanto, 2014). The aim of this research is to test and analyze variables that can influence earnings management in chemical industry companies in 2019-2021. Researchers use independent variables, namely company characteristics. Company characteristics are measured by company size and financial leverage. The collected research data was processed through various regression analysis techniques and sampling techniques using purposive sampling. The research results show that leverage has no effect on earnings management, while company size has a significant negative effect on earnings management.

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