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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 6 Documents
 1 
Search results for , issue "Vol 5 No 2 (2014): JRAK : Jurnal Riset Akuntansi " : 6 Documents clear
PENGARUH PENGALAMAN, KEAHLIAN, SITUASI AUDIT, ETIKA, DAN GENDER TERHADAP KETEPATAN PEMBERIAN OPINI AUDITOR MELALUI SKEPTISISME PROFESIONAL AUDITOR Sutrisno, Sutrisno; Fajarwati, Diana
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 5 No 2 (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 (475.564 KB) | DOI: 10.33558/jrak.v5i2.1341

Abstract

The purpose of this study is to provide empirical evidence of how much direct influence between the experience,expertise, audit situation, ethics, and gender of the accuracy of the provision of the auditor's opinion as well asindirect influence between the experience, expertise audit situations, ethics and gender of the accuracy of theprovision of the auditor's opinion through skepticism professional auditor as an intervening variable. This researchuses descriptive method, with questionnaire as a tool to collect data. This research disclosed that experience, theaudit situation, ethics and gender does not have a significant positive effect to the accuracy of the auditor's opinion,while expertise has significant positive effect to the precision of the auditor's opinion, and experience, expertise,ethics, gender was not a significant positive effect on the accuracy of the provision of the auditor's opinion by theauditor's professional skepticism positive effect while the audit situation and significant precision giving theauditor's opinion by the auditor's professional skepticism
PERSEPSI MAHASISWA AKUNTANSI, PRAKTISI NON SYARIAH, DAN PRAKTISI SYARIAH TERHADAP PRAKTISI SYARIAH Irdianti, Devi
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 5 No 2 (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 (614.047 KB) | DOI: 10.33558/jrak.v5i2.1342

Abstract

The purpose of this study are as follows: (1) To determine differences in perception between accounting students andpractitioners of shariah about shariah practitioners. (2) To determine differences in the perception of non-syariahpractitioners and practitioners of shariah about shariah practitioners. (3) To determine differences in perceptionbetween accounting students and practitioners of non- shariah practitioners about shariah practitioners . Sampling method used in this study is purposive sample selection. The sample in this study was 60 accountingstudents who have studied syariah accounting the in Islamic University "45" Bekasi, 32 non-syariah practitionerswho worked at Bank BRI Jelambar, 18 shariah practitioners working in Bank Mandiri Syariah Kalimas. This studyused descriptive method and Independent Sample T-Test using SPSS program. The results show that: (1) There werestatistically significant differences between accounting students and practitioners sharia about sharia practitioners.(2) There is no significant difference between the practitioners of non-syariah and shariah practitioners againstpractitioners of sharia. (3) There were statistically significant differences between accounting students who hadstudied accounting Shariah and non-Shariah practitioners against practitioners of sharia
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN KOMITMEN ORGANISASI TERHADAP SENJANGAN ANGGARAN Risa, Nurma
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 5 No 2 (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 (206.377 KB) | DOI: 10.33558/jrak.v5i2.1343

Abstract

The purposes of this study are to prove that budgeting participation and organization commitment can influencethe budget lack at UNISMA Bekasi. Using structural equation model (SEM) method, with Partial Least SquarePath Modelling, this study prove that budgeting participans are tend to do budget lack. On the other hand, a person with high commitment to organization is tend to minimize budget lack and will do everything to achiveorganization goals.
STUDI PARTISIPASI PENGANGGARAN, PENGENDALIAN ANGGARAN, STRUKTUR ORGANISASI TATA KERJA (SOTK), BUDAYA NASIONAL, PRILAKU DISFUNGSIONAL DI PEMERINTAH KOTA DAN KABUPATEN BEKASI Sabaruddinsah, Sabaruddinsah
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 5 No 2 (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 (205.166 KB) | DOI: 10.33558/jrak.v5i2.1344

Abstract

This study aims to test whether the national culture can bertindah as a mediating variable in therelationship between budget participation, budget control and working procedures of theorganizational structure of the dysfunctional behavior of the officials in the implementation ofregional autonomy in the City and Bekasi. The method used is descriptive quantitative method with acorrelation approach. Sampling technique in this study using the technique side perposive samplingtechnique using specific criteria. To analyze the data used Structural Equation Modeling (SEM) withSmartPLS program (Partial Least Square). The test results of the parameter coefficients of eachvariable is participation showed positive influence 0222 budget, with the t-statistic values of 3,773and significant at the 0.05, the coefficient of the variable parameters control the budget withdysfunctional behavior positively influences menunujukkan 0786, with a value of t-statistics for 22 116and significant at 0.05, and the coefficient of the variable parameters governance organizationalstructure working with the national culture menunujukkan no positive effect 0.313, with t-statisticvalues of 8,063 and significant at 0.05. From the results of this study concluded that budgetaryparticipation variable positive and significant effect on dysfunctional behavior, budget control provedto significantly influence the national culture and national culture proved positive and significantconsequences for dysfunctional behavior and participation variable budgeting, budgetary control andorganizational structure affects the functioning of the dysfunctional behavior, but national culture isnot a variable that can strengthen or weaken the influence of national culture but it is one that arisesamong the variables that can be directly related to management control systems and dysfunctionalbehavior.
PENGARUH FEEDBACK DAN FEED-FORWARD DALAM MEMBANGUN KAPABILITAS MARKET ORIENTATION & ENTREPRENEURSHIP DAN ORGANIZATIONAL PERFORMANCE Asiah, Neng
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 5 No 2 (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 (276.164 KB) | DOI: 10.33558/jrak.v5i2.1345

Abstract

he purpose of this study are to determine the effect of feedback control, feed-forward control on themarket orientation and entrepreneurship, the effect of market orientation on organizational capabilities andinfluence the ability of entrepreneurship performance to organizational performance. The population of this study are all managers of manufacturing companies in the City and County ofBekasi. The sampling technique used was purposive sampling. The respondents of this study are middlemanagers. This study uses the approach of Structural Equation Model (SEM) using software Partial LeastSquare (PLS). PLS is a structural equation modeling (SEM) based components or variant (variance). The results are feed-back control has positive effect on market orientation, this is consistent withresearch Graftonet al. (2010). And feed-back control also positively effect to Entrepreurship, this is concurswith research Graftonet al. (2010). the use of PMS interactively / feed-forward control has positive effect onboth market orientation and entepreneurship, this is consistent with Henri (2006). Market orientation has positifeffect to organizational performance, this is consistent with the study of Graftonet al. (2010). Entrepreneurshiphas positive affects to organizational performance, this is consistent with the study of Graftonet al. (2010)
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERBANKAN SYARIAH Rahayu, Ribut Sri; Cahyati, Ari Dewi
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 5 No 2 (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 (317.103 KB) | DOI: 10.33558/jrak.v5i2.1346

Abstract

Objective of this study is to analyze how the implementation of Corporate Social Responsibility by using Index Islamic Social Reporting (ISR) on Islamic Banking in Indonesia and to examine how the influence of ShariaSipervisory Board (Dewan Pengawas Syariah ? DPS), DPS conference, company size, profitability, leverage, andcommissioners on the disclosure of Corporate Social Responsibility (CSR) in Islamic banking in Indonesia.The method used is quantitative analysis. This study population is all Islamic banking in Indonesia during the period2011-2014. Samples are selected using purposive sampling method. Data analysis method used is multipleregression analysis. This research use secondary data from islamic banking annual report. Results of this study areall Islamic banking company has been doing CSR, size of the Sharia Supervisory Board, Sharia Supervisory Boardconference, Company Size and Leverage does not affect the disclosure of CSR in Islamic banking, while profitabilityhas a negative influence and board director has positive affect on disclosure CSR

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