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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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Analisis Penentuan Harga Jual dan Margin Akad Murabahah pada BMT Al-Amin Makassar Putra, Andi Manggala; Habbe, Abdul Hamid; Ashari, Muhammad
JRAK: Journal of Accounting Research and Computerized Accounting Vol 10 No 2 (2019): 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/jrak.v10i2.1735

Abstract

Penelitian ini bertujuan untuk (1) mengetahui metode penentuan harga jual dan margin yang sesuai dengan syariah, (2) mengetahui metode penentuan harga jual dan margin dalam penjualan kredit dengan akad murabahah pada BMT Al-Amin Makassar, dan (3) menguji apakah metode penentuan harga jual dan margin dalam penjualan kredit dengan akad murabahah pada BMT Al-Amin Makassar telah patuh terhadap kesesuaian syariah. Objek penelitian dalam penelitian ini adalah BMT Al-Amin Makassar. Metode penelitian yang digunakan oleh peneliti dalam penelitian ini adalah analisis deskriptif komparatif. Kesimpulan penelitian ini adalah (1) penentuan harga jual dan margin akad murabahah yang syar’i adalah penentuan harga jual dan margin yang tidak melanggar nilai-nilai keadilan dan tidak eksploitatif, (2) penentuan margin akad murabahah BMT Al-Amin adalah dengan metode mark-up pricing dan dengan pertimbangan Direct/Indirect Competitors Market Rate (ICMR/DCMR) dengan rata-rata besaran margin 3%-4%/bulan, dan (3) penentuan harga jual dan margin akad murabahah BMT Al-Amin Makassar telah syar’i.
Peran Financial Inclusion Koperasi Syariah dan Orientasi Kewirausahaan Sebagai Upaya Permbadayaan UMKM Syariah Di Kota Malang Mulyaningtyas, Mulyaningtyas
JRAK: Journal of Accounting Research and Computerized Accounting Vol 10 No 2 (2019): 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/jrak.v10i2.1737

Abstract

The government realizes that the development of micro and small enterprises is still hampered by financing that is more expensive than conventional financing. The potential of micro, small and medium enterprises in Indonesia is inseparable from banking support in lending to micro, small and medium enterprises. Access to Islamic banking is arguably still limited compared to conventional banking. This makes micro, small and medium enterprises players sometimes choose financing from conventional banks compared to Islamic financial institutions, this can be realized through continuous synergy between Islamic banks and Islamic cooperatives. Islamic cooperatives in various regions are financial inclusion locomotives to deepen sharia-based micro, small and medium enterprises in Malang. Sharia-based micro, small and medium enterprises are micro, small and medium enterprises that only want to be served by Islamic financial institutions. So that the need to empower sharia micro, small and medium enterprises is currently very important, through entrepreneurial orientation and financial inclusion it is expected that it will increase the empowerment of Sharia micro, small and medium enterprises based on Islamic boarding schools in the city of Malang. The research objective is to improve the role of Islamic Financial Inclusion and Entrepreneurship Orientation to empower Sharia micro, small and medium enterprises in Malang City. This study uses the path analysis model. And the type of data used are primary and secondary data taken from respondents, namely Sharia micro, small and medium enterprises and Sharia Cooperatives. Based on the results of the study it was explained that Financial Inclusion of Islamic Cooperatives did not influence the empowerment of micro, small and medium enterprises. While the entrepreneurial orientation affects the empowerment of Islamic micro, small and medium enterprises in Malang. If financial inclusion is carried out well, which is supported by high entrepreneurial orientation, this will increase the empowerment of micro, small and medium enterprises.
Pengaruh Task Technology Fit Dan Effectiveness Accounting Information Systemterhadap Kualitas Kinerja Keuangan Dengan Balanced Scorecardsebagai Variabel Modereting Irmadani, Irmadani; Muchlis, Saiful; Juardi, Sapril Sardi
JRAK: Journal of Accounting Research and Computerized Accounting Vol 10 No 2 (2019): 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/jrak.v10i2.1738

Abstract

This study aims to examine the effect of task technology fit and effectiveness accounting information system on the quality of financial performance with the balanced scorecard as a moderating variable. This research was conducted at PT. Perkebunan Nusantara XIV in the city of Makassar. This study is a quantitative research with a descriptive approach. The sampling technique used purposive sampling method, with 36 respondents as respondents. Data analysis using multiple linear regression analysis and moderation regression analysis (MRA). The results of multiple linear analysis shows that technology fit task has a positive effect and the effectiveness accounting information system has a positive effect on the quality of financial performance. Moderation regression analysis shows that the balanced scorecard is able to moderate task technology fit the quality of financial performance, while the balanced scorecard is not able to moderate the effectiveness of accounting information system on the quality of financial performance.
Perilaku Kepala Desa Sebagai Pengelola Dana Desa Widodo, Hendrarto; Kustono, Alwan Sri; Prasetiyo, Whedy
JRAK: Journal of Accounting Research and Computerized Accounting Vol 10 No 2 (2019): 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/jrak.v10i2.1740

Abstract

This research aimed to determine the behavior of the village head in managing village funds. The behavior in question is the behavior of the village head in participatory planning, the behavior of the village head in the transparency of village fund management and the behavior of the village head in the accountability of village fund management. This research was conducted in the Kemiren Customary village of Glagah sub-district, Banyuwangi Regency using descriptive qualitative methods. The results showed that participatory planning, transparency and accountability of village fund management conducted by the village head were still not at the ideal level.
Analisis Pengelolaan Dana Desa Yusup, Mercy; Abdullah, Julie; Hasan, Wahyudin
JRAK: Journal of Accounting Research and Computerized Accounting Vol 10 No 2 (2019): 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/jrak.v10i2.1753

Abstract

Penelitian ini dilakukan untuk mengetahui bagaimana proses pengelolaan keuangan dana desa di desa Dulamayo Barat, Pilohayanga, dan Pilohayanga Barat Kecamatan Telaga Kabupaten Gorontalo apakah sudah sesuai dengan Peraturan Mentri dalam Negeri Nomor 113 Tahun 2014 dengan menggunakan pengumpulan data dilakukan dengan pengamatan langsung dilapangan dan dengan wawancara. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif kualitatif. Hasil penelitian menunjukkan bahwa pengelolaan keuangan dana desa di DesaDulamayo Barat, Pilohayanga, dan Pilohayanga Barat Kecamatan Telaga Kabupaten Gorontalo belum sesuai dengan Peraturan Mentri dalam Negeri Nomor 113 Tahun 2014. Terdapat pada tahap pelaksanaan Desa Dulamayo Barat pada pasal 25 ayat 2 yaitu bendahara desa tidak menyimpan uang dalam kas desa pada jumlah tertentu dalam rangka memenuhi kebutuhan operasional pemerintah desa kemudian pasal 26 ayat 3 yaitu tidak membuat penggunaan biaya tak terduga yang harus dibuat RAB telah disahkan Kepala Desa, serta Tahap Pertanggungjawaban pada pasal 40 yaitu tidak menginformasikan penggunaan dana desa tahun 2018 kepada masyarakat hal ini terjadi karena kurangnya kemampuan sumber daya manusia serta keterbasan akses yang mereka miliki sedangkan untuk Desa Pilohayanga dan Pilohayanga Barat pasal 26 ayat 3 tidak sesuai karena tidak menggunakan biaya tak terduga.
Pengaruh Struktur Modal dan Keputusan Investasi Terhadap Nilai Perusahaan Melalui Profitabilitas Bumandava Eka, Andi Primafira; Mayasari, Mayasari
JRAK: Journal of Accounting Research and Computerized Accounting Vol 10 No 2 (2019): 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/jrak.v10i2.1793

Abstract

This research is a study that wants to prove from similar studies before, only this research was conducted on consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2017, which aims to know how the influence and how much the capital structure affects the company's value directly, as well as through the interfening variable profitability in making investment decisions towards the value of the company .. By using quantitative research methods that process secondary data, the magnitude of the influence can be calculated using the SPSS statistical tool with path analysis. The results of the study illustrate a very strong influence on the significance level of 92.7% on factors that influence company values ​​such as capital structure, and investment decisions through profitability. The investment decision is partially fakroe which has a unidirectional positive relationship of 0.682 to the firm value. While the capital structure and profitability are not so significant separately, although the combined effect of capital structure on firm value through profitability is 0, 487 and investment decisions on firm value through profitability are 0.541. This research is expected to provide an overview, analysis and prediction of investment decisions that will be taken by investors, both institutional investors and individual investors in consumer goods companies in order to increase the value of the company for sustainable business.
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Azahra, Nabila; Gustyana, Tieka Trikartika
JRAK: Journal of Accounting Research and Computerized Accounting 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 | DOI: 10.33558/jrak.v11i1.1833

Abstract

In facing the dynamic economic movements and the increase of competition between companies, each company must always be sensitive to the challenges and opportunities that exist to maintain and increase their competitive advantage. However, their lack of awareness on the importance in managing the dynamic knowledge makes them gain a minimum profit. The study was conducted to show the influence of Intellectual Capital on the Company’s Financial Performance. The use of Purposive Sampling Technique in sample selection resulted in the research samples of 8 Pharmaceutical Sub Sector companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The data that has been obtained is then processed using panel data regression and testing the hypotheses between the research variables both partial and simultaneous to determine the relationship. The results show that only VACA and VAHU have an influence on the company's financial performance. While simultaneously, VACA, VAHU, and STVA together affect the company's financial performance. Keywords: Return On Equity (ROE), Structural Capital Value Added (STVA), Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Value Added Intellectual Capital (VAIC)
Pengelolaan dan Penyajian Laporan Keuangan Pesantren Berbasis Akuntansi Syariah : Analisis Kritis Pedoman Akuntansi Pesantren senjiati, Ifa hanifia; maulida, ira siti rohmah; Suhatman, zaldy; ridwan, itsnaina lathifah
JRAK: Journal of Accounting Research and Computerized Accounting 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 | DOI: 10.33558/jrak.v11i1.1849

Abstract

The potential of managing pesantren, especially in West Java, reaches 8342 pesantren with 453,981 students. Then it needs improvement in financial management because there are still many pesantren that have not been as good as Nurul Hijrah Islamic Boarding School in East Jakarta. During this time, the pesantren presents financial reports based on PSAK 45 and PSAK Entities without a Public Accountant (ETAP). However, some pesantren have not carried out financial reporting as in the related PSAK. The research method used is qualitative with a descriptive approach. Stages of research include literature review, formulation of research problems, preparation of research methods and instruments, data analysis, and concluding. Data collection techniques through surveys of pesantren in Depok City. Data analysis uses narrative analysis. The results of the study are that pesantren financial managers generally do not have an accounting or financial education background, financial management is manually systemized or an excel application, and there is no internet connection. The financial management of pesantren in Depok is decentralized and centralized. Islamic boarding school-based financial management is the presentation of financial statements prepared based on PSAK 45 related to non-profit organizations, PSAK ETAP, and PSAK Syariah from PSAK 101 to PSAK 112 about Waqf. So some accounts are added such as murabahah, salam, and istishna accounts; mudharabah and musyarakah investments; ijarah assets; endowments; receipt of zakat, infaq, and shodaqoh; qard receivables; musyarakah mutanaqisoh investment and temporary syirkah funds.
Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Moderasi Dewi, Nadya Ariana; Gustyana, Tieka Trikartika
JRAK: Journal of Accounting Research and Computerized Accounting 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 | DOI: 10.33558/jrak.v11i1.1851

Abstract

Perusahaan sub sektor rokok merupakan salah satu penyumbang Pendapatan Domestik Bruto (PDB) Indonesia terbesar. Besarnya cukai rokok yang disumbangkan terhadap PDB mencerminkan bahwa pada umumnya, perusahaan memiliki tujuan untuk meningkatkan Nilai perusahaan dengan mengoptimalkan penerapan Good Corporate Governance serta memakmurkan para shareholders. Penelitian ini dilakukan untuk melihat pengaruh Komisaris Independen, Kepemilikan Institusional, dan Komite Audit sebagai proksi dari Good Corporate Governance dengan Kinerja Keuangan yang dihitung dengan Return on Assets (ROA) sebagai variabel moderasi terhadap Nilai Perusahaan yang diproksikan dengan Tobin’s Q. Penelitian ini menggunakan metode analisis data yaitu Regresi Data Panel dan Moderate Regression Analysis (MRA) serta pengujian hipotesis secara parsial dan simultan menggunakan Uji t dan Uji F. Penentuan sampel pada penelitian ini menggunakan non probability sampling dengan teknik pengambilan sampel menggunakan purposive sampling, maka 4 perusahaan sub sektor rokok yang terdaftar pada BEI selama periode 2013-2017 sebagai sampel. Penelitian ini menjelaskan bahwa secara parsial, Kinerja Keuangan sebelum dan sesudah memoderasi Komisaris Independen dan Nilai Perusahaan menghasilkan pengaruh secara signifikan. Lalu, Kinerja Keuangan sebelum dan sesudah memoderasi Kepemilikan Institusional dan Nilai Perusahaan menghasilkan pengaruh secara signifikan. Kinerja Keuangan sebelum memoderasi Komite Audit dan Nilai Perusahaan tidak berpengaruh secara signifikan, sedangkan setelah dimoderasi dengan Kinerja Keuangan Komite Audit berpengaruh Signifikan terhadap Nilai Perusahaan. Secara simultan, Kinerja Keuangan dapat menjadi variabel moderasi antara Good Corporate Governance dan Nilai Perusahaan. Kata Kunci: Good Corporate Governance, Kepemilikan Institusional, Komisaris Independen, Komite Audit, ROA, Tobin’s Q.
The Effect Of Profitabilty, Leverage, Audit Committee And Board Of Directors On Firm Value Majid, Safarudin Riski
JRAK: Journal of Accounting Research and Computerized Accounting 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 | DOI: 10.33558/jrak.v11i1.1867

Abstract

This study aims to examine and analyze the effect of profitability, leverage, audit committee and board of directors on company value. The research method used is a quantitative method. The data used in this study are secondary data in the form of financial statements. The population in this study is LQ45 companies listed on the Indonesia Stock Exchange in 2015-2018. Samples were selected from the purposive sampling method and 28 samples were obtained based on several criteria. The analysis technique used in this study is multiple linear regression analysis. The analysis shows that profitability, leverage and audit committee influence the value of the company. While the board of directors has no effect on the value of the company. Simultaneously profitability, leverage, audit committee and board of directors affect the value of the company. The results also showed profitability, leverage, the audit committee and the board of directors were able to explain the dependent variable that is the value of the company by 95% and the rest was influenced by other variables. This research can be used by companies to increase the value of the company. Keywords : profitability, leverage, LQ45, firm value.

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