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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 208 Documents
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PENERAPAN SISTEM AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH KECAMATAN PANDENGLANG KABUPATEN PANDEGLANG PROVINSI BANTEN guritno, yoyoh
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 11 No 1 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.338 KB) | DOI: 10.33558/10.33558/jrak.v9i2.1589

Abstract

UMKM menjadi salah satu pendorong penting dalam membangun kekuatan ekonomi Negara karena UMKM dapat menciptakan lapangan kerja yang lebih cepat dibandingkan dengan sektor bisnis lainnya, mempunyai kemampuan menyesuaikan diri terhadap kondisi krisis ekonomi dan berkontribusi besar terhadap Produk Domestic Bruto. Selama ini UMKM telah memberikan kontribusi pada Produk Domestik Bruto (PBD) sebesar 57-60% dan tingkat penyerapan tenaga kerja sekitar 97% dari seluruh tenaga kerja nasional (Profil Bisnis UMKM oleh LPPI dan BI tahun 2015).  Pengelolaan dana yang baik merupakan faktor penting yang dapat menyebabkan keberhasilan atau kegagalan UMKM selain faktor faktor lainnya. Cara yang baik dalam pengelolaan dana adalah dengan menerapkan akuntansi yang baik.penelitian ini bertujuan untuk dapat mengidentifikasi penerapan proses pencatatan akuntansi dan penyajian laporan keuangan dan pemahaman tentang Standar akuntansi Entitas tanpa Akuntabilitas Publik (SAK ETAP). Hasil penelitian ini menunjukkan bahwa sebagian besar pengelola UMKM tidak menerapkan sistem akuntansi dan hanya 9% UMKM yang memahami SAK ETAP serta hanya sebanyak 7% UMKM yang menerapkan system akuntansi dan menyajikan laporan keuangan  dengan lengkap sesuai SAK ETAP  Hal ini di karenakan tingkat Pendidikan sebagian besar SMP dan SMA dan kurangnya minat untuk menerapkan system akuntansi serta kurangnya sosialisasi tentang system akuntansi dan SAK ETAP dari pemerintah daerah terkait.  
Pengaruh Income Smoothing, Konservatisme Akuntansi, dan Informasi Laba terhadap Koefisien Respon Laba Ahalik, Ahalik; Christian, Kelvin
JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 2 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/10.33558/jrak.v9i2.1589

Abstract

This research aims to analyze the influence of income smoothing, conservatism accountancy, and earnings informastion towards earnings response coefficient. The population in this research are all of the manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2015 - 2017. The sample selection by using purposive sampling and obtain a sample of 78 companies or 234 observation data. The data analysis method used in this multiple regression analysis by using SPSS version 24. The simultaneously result showed that income smoothing, conservatism accountancy and earnings information with simultaneously affect to earnings response coefficient. The partially result showed that conservatism accountancy affect negatively to earnings response coefficient while income smoothing and earnings information do not affect to earnings response coefficient.
Peta Kemampuan Keuangan Daerah Hasan, Wahyudin; Jumiyanti, Kalzum R.
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 1 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/10.33558/jrak.v9i2.1589

Abstract

Regional autonomy makes the region be able to manage its region potential so that it will improve the aid of the community, facilitate public services, and regions given the opportunity to be able to compete to develop regions by legislation. However, the authority of regional autonomy does not necessarily make the area live independently in managing regional finance. This is the phenomenon of still high participation rates or the role of the central government in helping the regional government their managing regional finance activities through transfer funds. Therefore, this research was conduct to analyze regional financial capabilities for each region in the Province of Gorontalo considered this area has the potential of abundant natural resource wealth and has the opportunity to improve regional financial management. The analytical method are used Share and Growth analysis tools. The results showed that regional financial capabilities for each region in Gorontalo Province with a general quadrant method still in relatively evenly distributed portions. Quadrant 1 with the condition of the ideal area, which means this area is categorized by independent and potential regions, there are Gorontalo City, Gorontalo Regency, Boalemo Regency, and Bone Bolango Regency. Furthermore, there are two regions Pohuwato Regency and North Gorontalo Regency entering the quadrant 2 zone which means that the conditions are not ideal. But it needs to be underlined by this area to have the ability to develop its local potential so that the regional revenue has the opportunity to take a big role in financing total expenditure.
Penerapan Sistem Informasi Akuntansi Pada Pelayanan Apotek Pharm 24 Yogyakarta Rahmawati, Mari; Amelia, Winda
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 1 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/10.33558/jrak.v9i2.1589

Abstract

Abstract The running of business activities, of course, requires important components such as accounting that determines whether the business is running smoothly or not. With accounting, business owners will know the possibilities that will happen in the future. To find out this possibility, companies need financial reports to obtain information about the company's losses or profits. However, there are still many business fields that have problems in presenting financial statements that are inaccurate and time-consuming. Based on this, the authors conducted research on the accounting data processing process at Pharm 24 Pharmacy which still uses manual recording where the authors make observations and interviews with the system at the Pharmacy, then the recording is applied to a computerized recording system using the MYOB Premier V. Accounting Application. 16. The purpose of this study is to determine the resulting accounting process after computerized processing of accounting data and then make comparisons with a manual accounting recording system. The results of this study can assist the Pharm 24 Pharmacy in processing their business accounting data to make it more effective and efficient in recording so that the resulting financial reports are more accurate. Keywords: Accounting; Financial statements; Data processing; Application; MYOB Premier V.16
Peta Informasi Penyusutan Aset Tetap Menggunakan Metode Garis Lurus Suhendro, Dedi; Hasibuan, Ade Septian; Sitorus, Candra Wiranto
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 1 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/10.33558/jrak.v9i2.1589

Abstract

The depreciation system for fixed assets in this study uses the straight-line method and develops a computerized asset depreciation information system. The research subject is PT Perkebunan Nusantara III (persero) special area of ​​Sei Mangkei, Simalungun Regency and the object of research regarding the depreciation system of fixed assets using the straight-line method. Depreciation of these assets includes depreciation of buildings, office equipment, vehicles and other fixed assets used in research, with data collection techniques used including interviews, observations and library studies. The results show that the development of a fixed asset depreciation system using the straight-line method can process data when calculating depreciation costs, and depreciation reports required by PT Perkebunan Nusantara III (persero).
Karakteristik Wirausaha dan Spiritualitas sebagai Penentu Keberhasilan Usaha UMKM di Jawa Barat Khatimah, Husnul Khatimah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 1 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/10.33558/jrak.v9i2.1589

Abstract

This study aims to see the contribution of entrepreneurial characteristics or entrepreneurial characteristics and Muslim entrepreneurial characteristics in determining the success of MSMEs in West Java. The research population is spread across West Java, but specifically in Bekasi and Bandung and Cimahi. The results showed that Muslim entrepreneurial characteristics and entrepreneurial characteristics were able to explain the dependent variable, namely business success at 85.5%, while the remaining 14.5% were explained or influenced by other variables. The result of Goodness of Fit (GoF) is 0.806 which is greater than 0.38, meaning that the model built has a good Goodness of Fit. Thus doing the analysis stage of testing R-Square, Q-Square and Goodness of Fit, it can be said that the model formed is robust. The influence of the Muslim Entrepreneur Characteristics variable on the Business Success variable has a medium level of influence because it exceeds the value of 0.35, which is 2,675. Likewise, the entrepreneurial characteristic variable has a weak level of influence on the business success variable with a value of 0.012 because it is less than a value of 0.2. Thus, it means that ideally they believe that these two characteristics should be possessed by entrepreneurs, but in their perception and implementation they have not implemented them properly. Keywords: entrepreneurial characteristics, Muslim entrepreneur characteristics, business success.
Pengaruh Penerapan PP Nomor 23 Tahun 2018 dan Modernisasi Perpajakan Serta Tingkat Kepatuhan Wajib Pajak UMKM di Kota Bekasi Risa, Nurma; Sari, Mayta Rizky Puspita
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 1 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/10.33558/jrak.v9i2.1589

Abstract

This study aims to determine the effect of the implementation of PP. 23 in 2018 and tax modernization system on Taxpayer Compliance. This research is a quantitative descriptive study. This research is use questionnaire to collect data and one hundred SME (Small Medium Enterprises) taxpayers in Bekasi as respondent. PLS (Partial Least Square) analysis technique is use for data analysis technique. The results showed that the implementation of PP No. 23 in 2018 and Tax Modernization have a positive and significant effect to Taxpayer Compliance. Future research is expected expand the scope of research and add to other variables and factors.
Pengaruh Good Corporate Governance dan Kinerja Keuangan terhadap Pengungkapan Islamic Social Reporting Hayati, Nur; Prihatiningsih, Luluk
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 1 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/10.33558/jrak.v9i2.1589

Abstract

The aims of this study to determine the effect of good corporate governance and financial performance on the disclosure of Islamic social reporting on Islamic commercial banks in Indonesia. This research is a type of quantitative research. The population used in this study is to take Islamic Commercial Banks (BUS) which have been registered with Bank Indonesia for 6 years from 2013-2018. The number of samples tested was 60 annual financial reports (annual report) Islamic Commercial Banks (BUS) which were selected using the purposive sampling method. This study analyzes the annual financial statements of shariah banking with content analysis methods. This study uses descriptive analysis technique and multiple linear regression analysis. The result of this study showed that the variable frequency of the board commissioners meeting, the size of the shariah supervisory board, profitability and liquidity affect the disclosure of Islamic social reporting, where as the variable size of the board commissioners, the size of the audit committee and public ownership have no effect on the disclosure of Islamic social reporting. Keywords: ISR, GCG, Profitability, Liquidity, BUS
Negative Effect of Job Insecurity in the Relation between Ethical Leadership and Emotional Exhaustion in Auditor Yustina, Andi Ina; Satrio, Rudy Aunallah Bumi; Shaleh, Khairul
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 1 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/10.33558/jrak.v9i2.1589

Abstract

This research examines the moderating role of job insecurity, whether ethical leadership affects emotional exhaustion. A web-based survey is used in deploying and delivering questionnaires to 184 auditors from Indonesia. Result shows that ethical leadership affect significantly towards the emotional exhaustion. The result also demonstrates that job insecurity moderates the effect of ethical leadership on emotional exhaustion. This study suggests that by having leaders with good ethical leadership can reduce the effect of emotional exhaustion in auditors that affected by job insecurity. It is recommended for organization to prevent the effect of emotional exhaustion by training its leaders with ethical leadership development and recruiting ethical leaders.
Fraud Triangle Dan Korupsi Pada Pemerintah Daerah di Indonesia Rahmawati, Isna Putri; Nuruddinia, Maulia
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 1 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/10.33558/jrak.v9i2.1589

Abstract

This study aims to test empirically the effect of fraud triangle theory at local governments in Indonesia. The sample of this study was 890 district and municipal governments all over Indonesia in 2017-2018. Data were analyzed using logistic regression analysis. This study found that the variable total regional assets can be the opportunity factor of fraud at local government. Meanwhile, regional independence, capital budget, and auditee response variables has no effect on fraud at local government.

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