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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 6 Documents
 1 
Search results for , issue "Vol 5 No 1 (2014): JRAK : Jurnal Riset Akuntansi " : 6 Documents clear
EVALUASI PENERAPAN SAK ETAP DALAM PELAPORAN ASET BIOLOGIS PADA PETERNAKAN UNGGUL FARM BOGOR Cahyani, Ranny Catary; Aprilina, Vita
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 5 No 1 (2014): 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 (402.046 KB) | DOI: 10.33558/jrak.v5i1.307

Abstract

This research aims to evaluate the implementation of SAK-ETAP in the reporting of biological assets at Unggul Farm Bogor Plantation. This research use descriptive-evaluative method that describe measurement, recognition and presentation of biological assets. Document techniques is used to collect data related to biological asset owned Unggul Farm Bogor Plantation then compared it with SAK ETAP. Unggul Farm Bogor Plantation has not present cash flow statement yet. Biological assets in Unggul Farm Bogor Plantation are growing animal, one day old chicken, 48 weeks broilers, and reject eggs. They are recognized as inventory, measured at cost and presented at balance sheet. Chicken breeders (chicken at production period) and immature breeding flocks (growth chicken) are recognized as other current asset, measured at cost and presented at balance sheet.
ANALISIS PENGARUH KOMPETENSI, INDEPENDENSI, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS HASIL PEMERIKSAAN PAJAK Kristiyanto, Agus
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 5 No 1 (2014): 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 (199.116 KB)

Abstract

This research aims to examine and analyze the influence of competence, independence, andinformation technology usage on tax audit quality. Population in this research is entire tax auditors exist inMedium Tax Offices located in Jakarta. The sampling method in this research use proportional simple randomsampling. Data used in the research is primary data obtained through questionnaires from 142 respondents. Themethod of data analysis used is multiple regression analysis with SPSS 17.0. The results showed that each independent variable competence and information technology usagehave significant influence toward tax audit quality, while independence did not have significant influence. Thisresearch results also showed that all independent variables competence, independence, and informationtechnology usage have symultant significantly influence on tax audit quality. Value of the coefficient ofdetermination indicates that together competence, independence, and information technology usage contributeto the dependent variable (tax audit quality) of 63,4%, while the remaining 36,6% are influenced by otherfactors outside the model. Implications of these findings for efforts to increase of audit quality are each taxauditor has to increase their competence and information technology usage
ANALISIS PENGARUH KINERJA KEUANGAN PERUSAHAAN TERHADAP VARIASI HARGA SAHAM SYARIAH Aisyah, Esy Nur
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 5 No 1 (2014): 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 (406.96 KB) | DOI: 10.33558/jrak.v5i1.1330

Abstract

Stock price traded on the exchange is closely related to the achievements of the company. Achievementsof the company can be judged from the magnitude of the financial performance during a certain period. Thefinancial performance of the company can be observed from the financial statements issued periodically.Therefore, this study aims to examine the determinants of stock prices in the Indonesian sharia (JII) over aperiod of three years from 2011 to 2013. The results of the regression analysis of the six independent variablesassociated with the use of data from shares sharia (JII) listed on the Stock Exchange. Adjusted R-square value(0.88) indicates that the stock prices of sharia almost 88% depending on the independent variables are EVA,EPS, DPS, ROE, PER and DER, which is owned by the company. Significance Tests showed that EPS and PERis an important determinant of stock prices in the Indonesian sharia. On the other hand, the research also foundthat the explanatory variable is not an explanatory variable explanatory variables EVA, DER, DPS, and ROE isnot strong explanatory variables to determine the price of shares of sharia in Indonesia.
PERKEMBANGAN PENERAPAN PRINSIP KONSERVATISME DALAM AKUNTANSI Zelmiyanti, Riri
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 5 No 1 (2014): 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 (83.485 KB) | DOI: 10.33558/jrak.v5i1.1331

Abstract

This paper tried to see the development of the application of the principle of conservatism in accounting. In the previous study researchers directly see how the implementation of the application of the principle ofconservatism. Whereas in this study tried to see the beginning of conservatism in accounting principles to theInternational Financial Report Standards (IFRS) or more towards the development of the principle ofconservatism. This study also gives some examples of the implementation of the accounting standards. Theexistence of the financial statements of the international harmonization of accounting, affecting theimplementation of the principle of conservatism in the company. The desire IFRS produce financial statementsthat could predict future circumstances contrary to the principle of conservatism, so the application of theprinciple of conservatism began to be reduced. But because of the level of uncertainty within the company led tothe principle of conservatism can not be eliminated completely, so that the current IFRS issued a new principle,namely prudence.
PENGARUH KUALITAS AUDIT TERHADAP POTENSI RISIKO FRAUDULENT FINANCIAL STATEMETN MELAUI FRAUD SCORE MODEL Cahyati, Ari Dewi; Nurjannah, Aris
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 5 No 1 (2014): 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 (334.519 KB) | DOI: 10.33558/jrak.v5i1.1332

Abstract

This study examined the effect of audit quality to the potential risk of fraudulent financial statementthrough fraud score models. The population in this study is all manufacture company listed on the Indonesia StockExchange. Using purposive sampling method was obtained for companies audited by KAP big four is 39 and asmuch as non big four is 30. This study uses secondary data manufacturing company in 2010-2012. audit qualitymeasured by the big four and non big four, risk of fraudulent financial statement is measured by the sum of accrualsquality and financial performance. Results of research quality audit negative effect on the potential risk of fraudulentfinancial statements. Empirical evidence shows that the mean and standard deviation of the group of companiesowned by service users KAP Non Big Four is greater than the service user company KAP Big Four. T his supportsthe second hypothesis which states that the level of risk of fraudulent financial statement on the company KAPservice users Non Big Four is greater than the service user company KAP Big Four.
PENGARUH MANAJEMEN LABA TERHADAP KINERJA KEUANGAN PERUSAHAAN MELALUIGCG SEBAGAI VARIABEL MODERATING Risa, Nurma; Sukaesih, Sukaesih
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 5 No 1 (2014): 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 (424.042 KB) | DOI: 10.33558/jrak.v5i1.1333

Abstract

The purpose of this research are to verify the impact of earning management to financial performance with good corporate governance as a moderating variable. Number of commissioner board and the existence of auditcommittee are use to indicate good coporate governance. The sample of research is manufacturing company thatlisted in Bursa Efek Indonesia for the year 2009 ? 2011. T-test is used to prove all of hypothesis. The results indicatethat earning management have an impact to company financial performance. Number of commissioner board can beweaken the impact of earning management to company financial performance, but the other hand, existence of auditcommittee can not.

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