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JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi

jrak
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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.

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Articles 6 Documents

Search results for , issue "Vol 9 No 1 (2018): JRAK : Jurnal Riset Akuntansi " : 6 Documents clear

PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM Bahri, Syaiful
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 9 No 1 (2018): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

The purpose of this research is to know influence of earning per share (EPS),price earning ratio (PER), debt to equity ratio (DER), return on assets (ROA) andreturn on equity (ROE) to stock price. Research population of food and beverage subsector listed on Indonesia Stock Exchange 2014-2016. Samples of research withpurposive sampling as many as 11 companies.  The results of research EPS, PER, DER has no effect on stock prices. ROA andROE affect the stock price of companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange.

ANALISIS HUBUNGAN PROFESSIONALISME TERHADAP PENILAIAN MATERIALITAS Mahmudah, Hadi
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 9 No 1 (2018): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Penelitian ini bertujuan untuk menganalisis hubungan professionalisme auditor terhadap penilaian materialitas. Populasi dan sampel dalam penelitianini adalah auditor yang bekerja di KAP kota Jakarta. Tehnik pengambilansampel menggunakan purposive sampling dengan jumlah sampel 75 orang. Datadianalisis menggunakann Kendal tau menggunakan program SPSS 22. Hasilpengujian menemukan bahwa professionalisme yang terdiri dari 4 dimensihanya 2 dimensi yang mempunyai hubungan dengan penilaian materialitasyaitu dimensi pengabdian dan keyakinan. Sehingga perlu penelitianselanjutnya.

IMPLEMENTASI E-PROBLEM BASED LEARNING (E-PBL) AKUNTANSI MANAJEMEN PADA MAHASISWA STIE ASIA MALANG Murniati, Aniek; Hermawan, Aditya
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 9 No 1 (2018): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

This study is a descriptive study on the implementation of E-problem based learning (EPBL) Management accounting. The research data is based on observation ofthe application of learning method. Observation is done by interviewing and observingstudents who are implementing e-PBL in management accounting courses. Observations and interviews on lecturers who implement this learning model. Theresults explained that E-PBL facilitate students and lecturers to deliver learningmaterials and evaluate or utilize facilities provided by departments / agencies. E-PBL is alearning will help lecturers to facilitate the delivery of learning materials for easy tounderstand students. E-PBL in Evaluation / assessment of learning as one way to determine the ability ofstudents in following the learning will be very easy. With e-PBL, every studentautomatically has to be absent online. to the task also can directly check online.Communication and inertaksi among lecturers, students will be easier.

DAMPAK PENERAPAN IFRS TERHADAP KUALITAS LAPORAN KEUANGAN DAN ARUS INVESTASI Cahyati, Ari Dewi
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 9 No 1 (2018): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Objective of this study is to determine whether IFRS convergence will improve the quality of financial statements as indicated by decreasing levels of information asymmetry and declining real earnings management. IFRS convergence is measured by Dummy variables years before convergence and year after covergency while accounting quality reporting is measured by decreasing earnings management level and decreasing level of information asymmetry. Real earnings management uses abnormal cash flow, abnormal discretionary expense and abnormal production cost (Roydhuchory, 2006) while information asymmetry uses adjusted spreads. While the variable of investment flows is measured by the percentage of foreign investment ownership in Indonesia (defond et.al, 2011). This research uses a quantitative approach that aims to test the theory. The research method used is explanatory research. The sample of this study are all companies listed on BEI. Secondary data research data. From purposive sampling, 102 samples were obtained for IFRS convergence effect on Real earnings management and 100 companies to test the effect of IFRS convergence on asymmetry and information asymmetry on global investment flows. Methods of data analysis using linear regression analysis. The result of statistical analysis shows 1) that IFRS convergence has negative effect on real profit management. This indicates that the higher the IFRS convergence the real earnings management will decrease. 2) IFRS convergence has no effect on information asymmetry and 3) Information asymmetry has no effect on global investment flows in Indonesia.

KAJIAN PENDAPATAN NON HALAL DAN DAMPAK PENGGUNAANNYA TERHADAP REPUTASI DAN KEPERCAYAAN NASABAH PERBANKAN SYARIAH Muchlis, Saiful; Utomo, Husain Soleh
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 9 No 1 (2018): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

This study aims to determine the form of non-halal income and the impact on reputation and customer trust that is found in sharia banking, especially in PT Bank Muamalat Indonesia Makassar branch. This study used qualitative method based on interpretive paradigm with case study approach, to explain the phenomena that occur in the social scope or the scope of the company. Interview and financial statement analysis is used to gather data. The results of this study indicate that the non-halal income in PT Bank Muamalat Indonesia, Makassar Branch is from interest revenue of deposit in the other banks, and it?s derived to the declining of customer trust, then it can affect to the Bank?s reputation.

PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN RISIKO PERUSAHAAN TERHADAP FEE AUDIT Suryanto, Rudy; Siskawati, Sinta Aria Dewi; Sofyani, Hafiez
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 9 No 1 (2018): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

This study aims to analyze and provide empirical evidence of the influence of corporate governance structure and client risk towards audit fees. Corporate governance structure in this study uses the existence of independent commissioner, audit committee and majority shareholder. The bond ratings is used to measure client risk. This study uses secondary data from Indonesian Capital Market Directory (ICMD), annual reports, and bond ratings from PT. PEFINDO of companies which listed on Bursa Efek Indonesia in 2012-2013. This study uses purposive sampling method and resulted 104 firms. The method of analysis of this study used multi regression with SPSS 15.0. Program. The results indicate that corporate governance structure had no influence on audit fees, client risk have a positive influence on audit fees.

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