cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota bekasi,
Jawa barat
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 3 No 1 (2012): JRAK : Jurnal Riset Akuntansi " : 5 Documents clear
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, DAN KOMITMEN ORGANISASI TERHADAP SLACK ANGGARAN PADA TATANAN CONTAINER Mastuti, Nurul; Risa, Nurma
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 3 No 1 (2012): 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 (520.242 KB) | DOI: 10.33558/jrak.v3i1.141

Abstract

This study provides empirical evidence that budgetary participation, budgetary emphasis and organizational commitment might be the factor to create budgetary slack at PT Masaji Tatanan Container. Respondents of this study are all manajers and supervisors that participate in preparation of the budget. The results indicate that budgetary participation and organizational emphasis are not positively influence for the creation of budgetary slack. But budgetaru emphasis is positively influence the creation of budgetary slack. Finally, suggestion for PT Masaji Tatanan Container is company should be concerned to manajemen control system while creating budget, since company using budget for assessment performance.
KAJIAN: FRAUD (KECURANGAN) LAPORAN KEUANGAN Putri, Anisa
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 3 No 1 (2012): 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 (241.253 KB) | DOI: 10.33558/jrak.v3i1.142

Abstract

Fraudulent misstatement or omission is deliberate amount or disclosures in financial statement. Perpetrators of fraud from people within the company can be from outside the company. Triggers fraud was caused by greed, needs, pressures, opportunities and rational.Financial statements contain material misstatements may result in financial statements are not presented fairly, in all material respects. Misstatement of financial statements may occur as a result of mistake or fraud. In order companies have a fraud prevention system, then the company makes detection systems, monitoring, reviewing policies and systems in the fields of human resources and operations.
ANALISIS PERBEDAAN KEPATUHAN WAJIB PAJAK DAN PENERIMAAN PAJAK RESTORAN KOTA BEKASI SEBELUM DAN SESUDAH PEMERIKSAAN PAJAK Fajarwati, Diana; Tusilandari, Evi
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 3 No 1 (2012): 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 (168.785 KB) | DOI: 10.33558/jrak.v3i1.143

Abstract

The purpose of research to determine: (1) Restaurant taxpayer compliance, (2) Restaurant Tax receipts, (3) whether there are significant differences in taxpayer compliance before and after the inspection taxes, and (4) whether there are significant differences Restaurant Tax receipts before and after tax audit. The research uses descriptive quantitative method with a comparative approach. Samples were DPPKAD tax inspectors and taxpayers Bekasi Restaurants that use self-assessment system and have been checked by the year 2008 DPPKAD Bekasi taxpayers as much as 8 Restaurant. Purposive sampling technique using the method of sample. Data collection using questionnaires and documentation. The results obtained: (1) of the tax by DPPKAD Bekasi consists of two stages, namely: (a) phase checker, which went to the restaurant, do analysis, and send mail tax bills, and (b) phase of the audit, namely: inspect and examine documents, submit a letter of reprimand, conduct field checks, and (4) complete the examination, (2) compliance with the taxpayer before the close to both Restaurants (score 3.73) and after close examination of both (score 3.98), (3) Average Restaurant Tax receipts prior to the examination = Rp 31,568,883, - (2006) and in 2007 increased 6.32%, 8.36% rise time of examination, following a 7.54% increase (in 2009) and 3, 48% (in 2010), (4) there are differences in taxpayer compliance before and after the examination (t-hit = - 2.671, sig. 0.011), and (5) there are differences in the average tax receipts Restaurant two years before and after the examination (t-hit = - 15.097, sig. 0.000), one year before and during the examination (t-hit = - 2.674, sig. 0.032), and the time of examination and inspection after one year (t-hit = - 3.673, sig. 0.008). Suggestions submitted to DPPKAD Bekasi are: (1) objectivity and professionalism of the tax to be further enhanced through the establishment of a clear standard of examination and improvement of technical education and skills of tax inspectors, (2) the effectiveness of monitoring the performance of tax inspectors to be more enhanced, and (3) compliance with the taxpayer to be further enhanced through intensive counseling taxes.
INTELLECTUAL CAPITAL: PENGUKURAN, PENGELOLAAN DAN PELAPORAN Cahyati, Ari Dewi
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 3 No 1 (2012): 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 (309.097 KB) | DOI: 10.33558/jrak.v3i1.144

Abstract

Keberhasilan perusahaan selain dipengaruhi oleh sumber daya berwujud juga dipengaruhi oleh sumber daya tidak berwujud atau yang disebut intellectual capital. Intellectual capital terdiri atas human capital, structure capital dan relational capital. Banyak para ahli yang mengemabngkan alat ukur untuk mengukur Intellectual Capital (IC) . Intellectual Capital dapat dikur dengan pengukuran non moneter diantaranya menggunakan : Balanced Scorecard, Skadia navigator, Brooking`s Technology Broker Method , IC Index, Intangible asset monitor. Sedangkan pengukuran moneter menggunakan EVA, MVA, Tobin?s q dan VAIC model. Kok (2005) menyatakan bahwa IC dapat dikelola dengan pendekatan Inovasi sebagai strategi bisnis dan penciptaan knowledge management. Walaupun IC merupakan hal yang sangat penting dalam keberhasilan bisnis, namun tidak semua IC dapat dilaporkan sebagai asset dalam laporan keuangan. IC yang tidak memenuhi karakteristik asset dilaporkan sebagai biaya dalam laporan keuangan.
PENAGRUH PROSES BELAJAR, MOTIVASI DAN KEPRIBADIAN TERHADAP PERSEPSI MANAJER ATAS INFORMASI AKUNTANSI KEUANGAN Anik, Anik
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 3 No 1 (2012): JRAK : 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.v3i1.145

Abstract

Penelitian ini bertujuan menguji bagaimana pengaruh proses belajar, motivasi, dan kepribadian mempengaruhi persepsi manajer atas informasi akuntansi keuangan dan pengaruh persepsi manajer atas informasi akuntansi keuangan berpengaruh terhadap keberhasilan usaha kecil menengah keramik Dinoyo kecamatan Lowokwaru kota Malang. Metode analisa data adalah regresi berganda, pengambilan sampel dilakukan berdasarkan kriteria tertentu atau purposive sampling terdapat 50 sampel penelitian. Hasil penelitian menunjukkan secara simultan, variabel proses belajar (x1), motivasi (x2) dan kepribadian (x3) pengaruh positif terhadap persepsi manajer atas informasi akuntansi keuangan (Y). Dari ketiga variabel yang berpengauh signifikan terhadap persepsi manajer atas informasi akuntansi keuangan adalah proses belajar.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2012 2012


Reset
Filter By Issues
All Issue Vol 16 No 1 (2025): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 15 No 2 (2024): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 15 No 1 (2024): Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 14 No 1 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 13 No 2 (2022): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 12 No 2 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Vol 12 No 1 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Vol 11 No 2 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi Vol 11 No 1 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi Vol 10 No 2 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Vol 10 No 1 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Vol 9 No 2 (2018): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 9 No 1 (2018): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 8 No 2 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 8 No 1 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 7 No 2 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 7 No 1 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 6 No 2 (2015): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 6 No 1 (2015): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 5 No 2 (2014): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 5 No 1 (2014): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 4 No 2 (2013): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 4 No 1 (2013): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 3 No 2 (2012): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 3 No 1 (2012): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 2 No 2 (2011): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 2 No 1 (2011): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 1 No 2 (2010): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 1 No 1 (2010): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi More Issue