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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 208 Documents
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Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran dengan Komitmen Organisasi sebagai Variabel Intervening Bharata, Risma Wira; Pramudyastuti, Octavia Laksmi; Sunaningsih, Suci Nasehati
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.v11i1.1879

Abstract

Penelitian ini mempunyai tujuan untuk mencari pengaruh partisipasi anggaran terhadap senjangan anggaran dengan komitmen organisasi sebagai variabel intervening pada sekolah inklusi di Kabupaten Gunungkidul. Penelitian ini menggunakan metode survai dengan menyebarkan kuesioner yang terdiri dari 6 item pertanyaan untuk senjangan anggaran, 5 item pertanyaan untuk partisipasi anggaran, dan 9 item pertanyaan untuk komitmen organisasi. Sampel penelitian ini adalah 100 kepala sekolah inklusi dan 10 pegawai dinas pendidikan yang menangani anggaran sekolah inklusi. Penentuan sampel menggunakan purposive sampling. Setelah data terkumpul, selanjutnya diolah menggunakan analisis jalur atau Partial Least Square (PLS) dengan software PLS 3.0 Penelitian ini menghasilkan bahwa partisipasi anggaran mempunyai pengaruh terhadap senjangan anggaran dengan nilai t-statistic 0.431, partisipasi anggaran terhadap komitmen organisasi 0.866 dan komitmen organisasi berpengaruh terhadap senjangan anggaran dengan t-statistic 0.822, ketiga hipotesis ini tidak terdukung (hipotesis tidak ditterima) karena mempunyai nilai kurang dari1,64
Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus, Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Pp 23 Tahun 2018 Tentang Wajib Pajak Yang Memiliki Peredaran Bruto Tertentu Dengan Persepsi Keadilan Wajib Pajak Sebagai Variabel Pemodera Putri, Trisandi Eka
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.v11i1.1886

Abstract

This study aims to determine the effect of taxpayers awareness, tax service quality and tax socialization on PP 23 Year 2018 tax compliance with perceptions of tax fairness as a moderating variable on KPP Pratama Subang Tax Office. This study uses descriptive quantitative method using primary data. Data collection techniques are questionnaires. The population in this study are taxpayers who have businesses/SMEs in Subang Regency, and samples in this study are SMEs taxpayers registered in KPP Pratama as many as 155 respondents. Hypothesis testing using multiple regression analysis and moderated regression analysis (MRA). The results of this study indicate that taxpayers awareness has a positive effect on taxpayer compliance, tax service quality has a positive effect on taxpayer compliance, tax socialization has a positive effect on taxpayer compliance, in addition simultaneous awareness of taxpayer, quality of tax services, and influential tax socialization positive for taxpayer compliance. However, with the inclusion of moderating variables namely the perception of tax fairness does not strengthen or weaken the awareness of taxpayers on taxpayer compliance, perceptions of tax justice do not strengthen or weaken the quality of tax services and perceptions of tax fairness do not strengthen or weaken taxation socialization on tax compliance.
Pengaruh Board Independence, Firm Size, Debt To Equity Ratio, Net Profit Margin Terhadap Kebijakan Dividen Pada Perusahaan (Sub Sektor Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bei 2009 – 2018) Nur Aziza, Desiana Dinda; Dewi, Riana R; Fajri, Rosa Nikmatul
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.v11i1.1887

Abstract

Dividend policy is a profit right used by investors where the profit will be shared or retained for reinvestment. The population used by researchers are 8 food and beverage companies listed on the Indonesia Stock Exchange in 2009-2018. Sampling by purposive sampling technique, 8 companies were selected. Data analysis techniques in this study were multiple linear regression. This study obtained the results of board independence and net profit margin affect the dividend policy, while the firm size and debt to equity ratio do not affect the dividend policy. The benefits of research are providing additional information to researchers who will develop knowledge in the field of financial accounting.
Penerapan Sistem Akuntansi Pada Usaha Mikro Kecil dan Menengah Kecamatan Pandenglang Kabupaten Pandeglang Provinsi Banten guritno, Yoyoh
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.v11i1.1936

Abstract

Abstract MSMEs become one of the important drivers in building the country's economic strength because MSMEs can create jobs more quickly than other business sectors, have the ability to adapt to economic crisis conditions and contribute greatly to Bruto.. So far, MSMEs have contributed 57-60% of the Gross Domestic Product (PBD) and the employment rate is around 97% of the entire national workforce (MSME Business Profile by LPPI and BI in 2015). Good fund management is an important factor that can lead to the success or failure of MSMEs in addition to other factors. A good way to manage funds is to apply good accounting. This research aims to identify the application of accounting records and the presentation of financial statements and an understanding of the accounting standards of entities without public accountability (SAK ETAP). The results of this study indicate that the majority of MSME managers do not implement an accounting system and only 9% of MSMEs understand SAK ETAP and only 7% of MSMEs implement accounting systems and present financial reports in full according to SAK ETAP. This is due to the level of education of most of the SMPs and SMA and lack of interest in implementing an accounting system as well as a lack of socialization about the accounting system and SAK ETAP from the relevant local government
Internal Control Pemerintah Desa Dalam Pengelolaan Dana Desa Sari, Retno Murni
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/jrak.v11i2.1962

Abstract

In order to achieve a state that is clean and free from corruption, it is necessary to have a commitment from the government by building a Government Internal Control System (SPIP) as in order to achieve effective, efficient, transparent and accountable management of state finances, it is mandatory to control the implementation of government activities. The need to apply the principles of accountability for village fund reporting and transparency is expected to result in compliance in the village government in managing village funds starting from the planning and budgeting stages. Because so far the management of village funds is not in accordance with the provisions set by the government. This study aims to analyze the internal control of the village government in the management of the 2018 Village Fund by taking the Pojok Village Government, Ngantru District, Tulungagung Regency, East Java. The data used are primary data obtained directly from the source by means of observation and structured interviews with Pojok Village Government Officials (Village Head, Head of Finance, Head of Development, and BPD). Secondary data obtained from third parties or literature, documentation, reference books, laws, and electronic media. The data analysis method used in this research is descriptive with a qualitative approach. The results show that the implementation of the Government Internal Control System in the management of the Village Fund and the implementation of village development has been carried out in accordance with applicable regulations, implemented with openness and accountability, and invites local village communities to participate in village development using the 2018 Village Fund.
Pengaruh Kinerja Keuangan dan Opini Audit terhadap Audit Report Lag pada Perusahaan Perbankan 2014 – 2017 Ani, Fitri; Chomsatu, Yuli; Dewi, Riana R
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/jrak.v11i2.2023

Abstract

The purpose of this research is to test the influence of profitability, solvency, liquidity, corporate size and opinion of audits on the audit report lag of the company. Researchers use 31 companies listed on the Indonesia Stock Exchange period 2014 – 2017 from the audited company. Based on the results of hypothesis 1 testing which states profitability is approved for auditareports, the company's lag is supported by empirical evidence. Hypothesis testing 2, which was approved as solvency, was approved against the company's audit lag report which was not supported by empirical evidence. The hypothesis 3 test that states liquidity is recognized for the audit lag report is not supported by empirical evidence. Testing the fourth hypothesis stating company size was approved for audit lag reports is not supported by empirical evidence. Whereas the 5th hypothesis stating that audit opinion was approved for the audit lag report was not supported by the police.
Islamic Corporate Social Responsibility dan Kinerja Lingkungan Sebagai Determinan Profitabilitas Perbankan Syariah di Indonesia Aisyah, Esy Nur; Riswanti, Riswanti
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/jrak.v11i2.2061

Abstract

In carrying out corporate social responsibility, islamic banking must carry out Corporate Social Responsibility in accordance with Islamic law or called Islamic Corporate social Responsibility and pay attention to environmental management, so as to make a good contribution ffrom the community towards the company. This study aims to determine the effect of Islamic Corporate Social Responsibilty and envoromental performance on profitability. The sample used in this study were 11 islamic commercial bank with the study period of 2011-2015. The analytical tool used is multiple regression analysis. The test result show that Islamic Corporate social Responsibility has a significant positive effect on profitability and environmental performance has a significant negative effect on profitability. And based on the result of the determinant test (R square), the ICSR and environmental performance variables are able to explain its effect on profitability by 26%, while the rest is explained by other variables. Keywords: Environmental Performance, Islamic Corporate Social Responsibility, Islamic Banking, Profitability.
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/jrak.v11i2.2063

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.
Struktur Modal Di Indeks LQ45 Bursa Efek Indonesia Pada Tahun 2016-2018 Berry, Yunike
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/jrak.v11i2.2088

Abstract

Penelitian ini menguji faktor – faktor penentu struktur modal dan kaitannya dengan teori struktur modal yang digunakan. Selain itu penelitian juga menguji lebih lanjut hubungan antara struktur modal dan kinerja keuangan perusahaan untuk menguji konsistensi hasil pengujian sebelumnya. Data yang digunakan adalah perusahaan – perusahaan yang terdaftar dalam indeks LQ45 di tahun 2016- 2018. Hasil penelitian menunjukkan terdapat empat faktor yang berhubungan dengan struktur modal yaitu pertumbuhan perusahaan, likuiditas, ukuran perusahaan dan struktur aset perusahaan. Dan dari hasil tersebut juga menunjukkan bahwa teori pecking order nilainya lebih dominan dan signifikan untuk sampel penelitian.
English The Effectiveness of the Use of Warrants and Warrants in Collecting Tax Arrears to Increase Tax Revenues (Study at KPP Pratama Surabaya Sukomanunggal) Ida, Zuraidah; Alhabsyi, Muhamad Zainal Abidin
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/jrak.v11i2.2106

Abstract

The purpose of this study was to determine the effectiveness and contribution of the use of warning letters and forced letters in collecting tax arrears at KPP Surabaya Sukomanunggal in the 2016-2018 period. This type of research is a qualitative research with a descriptive approach. The data in this study consisted of primary data and secondary data. Data collection techniques using interviews and documentation. In this study illustrates the collection of tax arrears with letters of warning and forced letters in increasing tax revenue at KPP Pratama Surabaya Sukomanunggal. The analytical method used in this research is descriptive analysis using ratio analysis of effectiveness and contribution using calculation formulas. The results of this study indicate that the level of effectiveness of warning letters is classified as ineffective because the percentage of Warning Letter produced is still far below 60% caused by the low awareness of mandatory and the inability of taxpayers to pay their tax debt. While the forced letter as a whole is not enough to say effective because the percentage produced shows a downward trend caused by the lack of number of tax officers, especially the Tax Bailiff who plays an important role in the notification or delivery of the Forced Letter and also awareness of taxpayers in paying their low tax debt and also contributions made from letters of reprimand and forced letters are still lacking in tax revenues.

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