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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 7 No 1 (2016): JRAK : Jurnal Riset Akuntansi " : 6 Documents clear
PENGARUH REALISASI PENDAPATAN PAJAK DAERAH DAN PENDAPATAN RETRIBUSI TERHADAP TINGKAT PENGANGGURAN DENGAN DIMODERASI OLEH BELANJA MODAL TAMA, ANNAFI INDRA
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 7 No 1 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

This research aims to find out about the effect of the realization of local tax and levies revenues to the unemployment and moderated by capital expenditure in 33 provinces in Indonesia. Audited Financial statement of 33 Province for period 2013 to 2015 are used in this research. Using moderated regression analysis, the results showed only levies are a significant negative effect to the unemployment while local taxes and capital expenditure has no effect to unemployment. Capital spending could not moderate the effect of local taxes and levies to unemployment.
HUBUNGAN KEBIJAKAN DIVIDEN DAN NILAI PERUSAHAAN PADA TAHAP MATURE DAN GROWTH Berry, Yunike
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 7 No 1 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

This paper outline and test the relationship of the dividend policy and the value of the company'smanufacturing companies listed on the Indonesia stock exchange at the mature stage and growth. Thesample use is divided into several categories. The first model predicts the whole company that pays adividend a number of 54 companies that pay dividends in the period 2010-2014, and subsequently thecompany was divided based on two-stage company growth rate that is mature and growth. This studyuse a purposive sampling method that analyzed by a panel data regression test. The results show thereis a significant positive relationship demonstrating dividend policy and corporate values that are atthe stage of mature and there is no relationship between dividend policy and the value of the companyon the growth stage of manufacturing companies in Indonesia.
BUDGETARY FAIRNESS DAN KESENJANGAN ANGGARAN DI PEMERINTAH DAERAH BANGKA BARAT Mahmudah, Hadi
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 7 No 1 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

This study examines the effect of the budgeting system design against the tendency middle managers to create budgetary slack. The purpose of this study is to test the design of the budgeting system to reduce the propensity to create budgetary slack in government. Data were obtained through a survey to middle manager in west Bangka local governments. The data were processed using SPSS with a sample size of 60. The result showed that the unfair budgeting system design did not significantly affect budgetary slack Contributions of this study is to give feedback to the authorities to design budgeting system for efficiency in government budgets.
PERSEPSI WAJIB PAJAK MENGENAI PENGARUH KEADILAN, SISTEM PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP PENGGELAPAN PAJAK MAGHFIROH, DHINDA; FAJARWATI, DIANA
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 7 No 1 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

This study aimed to determine of tax payers perception about the effect of justice, tax system, and tax sanctions to the tax evasion (surveys to Small Medium Entities in Bekasi). Purposive sampling is used, and result 90 SME?s as the respondents. Linear regression is used as the analysis data technique. The results show that justice did not effect to tax evasion, but tax system and tax sanction have negatively significant impact to tax evasion.
PENDEKATAN TEORI KEAGENAN PADA KINERJA KEUANGAN DAERAH DAN BELANJA MODAL (STUDI PADA PROVINSI DI INDONESIA) Zelmiyanti, Riri
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 7 No 1 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

This study aimed to explore the effect of the local government financial performance to capital expendituresin all provinces in Indonesia. Studies of capital expenditure has been done but still a few who try to connectwith the theory of agency. This study tried to give evidence that financial performance in the aspects ofregional autonomy, the effectivity ratio, Silpa, and revenue growth. Population of this research is 33provincial governments in Indonesia. Province financial reports for the period 2006-2010 are used as sampleof this study. Regression analysis is used as data analysis technique. The results showed that autonomy havenegative significant effect to capital expenditure. The effectiveness ratio did not have effect the capitalexpenditures. SILPA had no effect to capital spending. Revenue growth has significant negative effect oncapital spending.
FAKTOR-FAKTOR YANG MEMPENGARUHI VOLUME DAN PORSI PEMBIAYAAN BERBASIS BAGI HASIL PADA PERBANKAN SYARIAH DI INDONESIA Furqaini, Nisa; Yaya, Rizal
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 7 No 1 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

This study aimed to determine the effect of third-party funds (Dana Pihak Ketiga/DPK), the level of profit sharing, non-performing financing (NPF), and the capital adequacy ratio (CAR) to the financing volume and financing portion based on profit sharing  on Islamic banking in Indonesia. The samples used were 10 Islamic Banks for period September 2011 to December 2014. Using multiple linear regression analysis, results obtained third party funds, the level of profit sharing; non-performing financing and capital adequacy ratio significantly influence the financing volume and financing portion on profit sharing. The partial test result show that capital adequacy ratio have positive and significant impact to the financing volume and financing portion. On the other hand third party funds only positively influence on the financing  volume; non-performing financing negatively affect the financing volume and  the financing portion on profit sharing; the level of profit sharing did not affect the financing volume and financing portion on profit sharing.

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