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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 Strategi dan Karakteristik Perusahaan terhadap Kualitas Laba Idhastari, Suwindha
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 2 (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/jrak.v12i2.2682

Abstract

This study aims to determine the effect of company strategy proxied by­ cost leadership strategy, differentiation strategy and investment opportunity set, and company characteristics proxied by company size, managerial ownership structure, institutional ownership structure and audit quality on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange 2015-2019. The population in this study were 175 companies with a total sample size 37 compenies. The method used in determining the number of samples in purposive sampling. Regression analysis in this study using multiple linier regression. The result of this study indicate that the cost leadership strategy, investment opportunity set, managerial ownership structure, and institutional ownership structure have no effect on earnings quality. Meanwhie, the differentiation strategy, company size and audit quality have an effect on earnings quality. The result of multiple liniear regression analysis showed an adjusted R2 value of 0,342. This shows that the level of reletionship between the variable cost leadership strategy, differentiation strategy, investement opportunity set, company size, managerial ownership, institutional ownership, and audit quality on earnings quality is 34,2% and the remaining 65,8% is explained by other variables in beyond the research model.
Pengujian Pengaruh CAR dan Pembiayaan Murabahah Terhadap Profitabilitas dengan DPK sebagai variabel Moderasi Lestari, Mifta Dwi Wiji; Alfinur, Alfinur; Setyowati, Supami Wahyu
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 2 (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/jrak.v12i2.2693

Abstract

Abstract This research was conducted to determine whether the effect of the independent variables: CAR and Murabahah Financing on the dependent variable of profitability with the moderating variable of TPF in Islamic Commercial Banks (BUS) in Indonesia from 2015-2019. The method used in this research is a quantitative approach. The population used in this research is BUS that is registered in the Financial Services Authority in 2020 totaling 14 companies. The sample used was 6 BUS that fit the test criteria. The data studied were time series data in tools, namely Smart Partial Least Square (SmartPLS) 3.3.2. The results of the research conducted are CAR has a positive and significant impact on profitability, Murabahah financing has a the form of annual reports. The data analysis technique used is PLS with data analysis positive and significant impact on profitability, TPF moderates the effect of CAR on profitability, TPF moderates the effect of Murabahah Financing on profitability. Keywords: CAR; Murabahah Financing; profitability; DPK
Realita dan Akuntansi: Kasus Penelitian Akuntansi Dengan Pendekatan Interpretive Sambharakreshna, Yudhanta
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 2 (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/jrak.v12i2.2707

Abstract

Economic reality plays an important role in accounting practice and standard setting process. The positivism paradigm view reality as independently existing, and interpretive paradigm view reality as socially constructed. It is argued in this paper that utilizing interpretive view in accounting research is better able to capture the economic reality that is socially constructed and much affected by our account. This is because accounting is a social science and is better understood by gaining the views of different parties involved, which is largely done by utilizing interpretive accounting research.
Pengujian Model Kontijensi Akuntansi Manajemen Stratejik terhadap Kinerja UKM di Maluku Handojono, Monika; Cornelis, Victor
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 2 (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/jrak.v12i2.2719

Abstract

The sustainability of SMEs is supported by various important factors, both financial and non-financial. This study examines non-financial factors, namely the management accounting adoption model on the performance of SMEs in Maluku. The sample of this study consisted of 63 UKM units located in Ambon City, SBB Regency and Central Maluku Regency. The testing of management accounting adoption contingency models is carried out using path analysis. The result showed that management accounting adoption is a mediator of the relationship between the level of innovation and technology adoption in manufacturing activities with the performance of SMEs. However, this study has not succeeded in proving the relationship between manager characteristics and managers' perceptions of environmental uncertainty with the decision to adopt strategic management accounting by business units. These results indicate that there is a need for further introduction to the benefits of a strategic management accounting system as an important instrument in streamlining the business value chain.
Analisis Pengaruh Intellectual Capital Dan Working Capital Terhadap Profitabilitas Bank Umum Syariah BUMN Rosida, Siti Nur; Aisyah, Esy Nur
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 2 (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/jrak.v12i2.2721

Abstract

State-owned sharia commercial banks are the highest assets of Islamic banking in Indonesia. As a financial institution operating in a country that operates a dual banking system, it is required to compete with conventional banking. Facing fairly fierce competition, Islamic banking is required to manage all its capital to generate profitability. Both non-physical capital, intellectual capital (intellectual capital), knowledge, and physical capital to operate the company, namely working capital. The purpose of this study was to see the effect of intellectual capital and working capital on the projected profitability of Return on Assets (ROA). The research used descriptive statistical method with analysis tools in panel data regression which was processed using Eviews 10 software. Techniques and data used the method of documentation and literature study and sampling with the purposive sampling method so that the number of samples in this study was 72 samples of State-owned Sharia Commercial Banks with quarterly data for the 2015-2020 period. The results obtained indicate that simultaneously the independent variables, namely Intellectual Capital (X1) and Working Capital (X2), have a significant effect on Return On Assets (ROA). The second independent variable can explain the dependent variable by 54.2%, and the remaining 45.8% is another variable that is not included in the model. The study results partially show that Intellectual Capital (X1) has a positive and significant effect on Return On Assets (ROA). However, the Working Capital variable (X2) does not affect the Return on Assets (ROA) of BUMN Commercial Sharia Banks in 2015-2020.
Penerapan Manajemen Risiko Berbasis Artificial Intelligence di Perbankan Permatasari, Mutiara Dewi; Salsabyla, Nisa Aurelya; Nurfitri, Nurfitri
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 2 (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/jrak.v12i2.2886

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Artifial Intelligence (AI) di sektor perbankan dan peran AI dalam manajemen risiko perbankan. Penelitian ini merupakan penelitian kualitatif dengan menggunakan pendekatan studi pustaka, yang diperoleh dari beberapa sumber literatur berupa jurnal ilmiah, artikel, penelitian terdahulu maupun e-book terkait yang dimuat di media dengan kredibilitas jelas secara online. Data dianalisis menggunakan analisis deskriptif berkaitan dengan penerapan artifial intelligence pada manajemen risiko di bank secara menyeluruh, kemudian menyimpulkan hasil-hasil atas penelitian-penelitian tersebut. Penelitian ini menemukan bahwa perbankan termasuk ke dalam bidang yang dituntut untuk dapat menerapkan AI dengan maksimal, dikarenakan adanya persaingan yang sangat kompetitif. Selain itu, kami juga menemukan bahwa artificial intelligence yang berperan sebagai risk management, benar- benar dapat membantu lembaga keuangan perbankan untuk mengatasi dan meminimalisir permasalahan yang terjadi, sehingga dapat mengoptimalkan pendapatan dan mengurangi adanya kerugian. Saran bagi penelitian selanjutnya yaitu dapat melakukan pada industri lain yang terkait, dengan isi pembahasan yang lebih mendalam.
Kapitalisasi Tipis, Campuran Aset, Penghindaran Pajak Aprilina, Vita
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 2 (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/jrak.v12i2.2915

Abstract

This study aims to examine the acceptance of asset mix, thin capitalization on tax avoidance. This study uses secondary data from financial report and annual report. The populatioan in this study were all pharmaceutical companies listed on the Indonesia Stock Exchange in 2015-2019 and the sample was taken using a purposive sampling technique with several criteria for sampling. Data analysis in this study used multiple linear regression. The results showed that tin capitalization had a positive effect on tax avoidance, while the asset mix proxied by inventory intensity had no effect on tax avoidance.
yuhanad, Pengaruh Kualitas Audit dan BOPO terhadap Profitbailitas Rifan, Dinda Fali; Qintharah, Yuha Nadhirah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 2 (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/jrak.v12i2.2966

Abstract

ABSTRACTThis study aims to determine and analyze the effect of Audit Quality and Operating Costs on Operating Income (BOPO) on profitability as measured by Return on Assets (ROA). The research method used is a quantitative approach, with the research population being Islamic Commercial Banks (BUS) in Indonesia and registered with Bank Indonesia for the period 2012-2018. The sample in this study were 6 Islamic Commercial Banks from a total of 14 Islamic Commercial Banks obtained using the purposive sampling method. The sample data was tested using descriptive analysis techniques, while the hypothesis testing was tested using multiple linear regression analysis. The results in this study indicate that the audit quality variable has a negative effect on profitability as measured by ROA and the BOPO variable also has a negative effect on profitability as measured by ROA. In addition, the variables of audit quality and BOPO together have an effect on ROA. Keywords: Audit Quality, BOPO, ROA, Islamic Commercial Bank
The Pengaruh Pengaruh Kualitas Pelayanan Petugas Pajak, Sanksi Perpajakan, Tarif Pajak Dan Kondisi Keuangan Terhadap Kepatuhan Wajib Umkm Selama Masa Pandemi Covid-19 Rifka Ayu Irawan; Anisa Putri
JRAK: Journal of Accounting Research and Computerized Accounting Vol 13 No 2 (2022): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v13i2.3244

Abstract

This study aims to determine the effect of tax officer service quality, tax sanctions, tax rates and financial conditions on MSME taxpayer compliance during the COVID-19 pandemic. The research method uses quantitative methods. The study was conducted on MSMEs in Bekasi City with a population of 23,000 in 2021. The research sample used was 100 respondents from MSME entrepreneurs in Bekasi City. With a sampling technique using purposive sampling. The regression analysis method used is multiple linear regression. The results of statistical tests, variable service quality of tax officers, tax sanctions and financial conditions have a positive and significant effect on MSME taxpayer compliance in Bekasi City. While the tax rate has no effect on the compliance of MSME taxpayers in Bekasi City.
Analisis Faktor-Faktor yang Mempengaruhi Kecenderungan Fraud Akuntansi Di Pemerintahan Desa Se-Kecamatan Mojoagung Kabupaten Jombang Mochamad Thorik; Munari ,
JRAK: Journal of Accounting Research and Computerized Accounting Vol 13 No 2 (2022): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v13i2.3262

Abstract

Fraud is one of the big problems in accounting. Corruption has to do with fraud. In 2015 the central government allocated a considerable village-level budget to the village head for village-level development, but in reality there are still many cases of village governments misusing village funds. Therefore, the purpose of the study was to determine whether organizational culture, effectiveness of internal controls, adherence to accounting rules and compensation conformity negatively influence accounting fraud tendencies. Quantitative is this type of research. The primary data used in this research was distributed through an online questionnaire filled out by 54 respondents, consisting of the Village Head, Village Secretary, and Head of The Village Government Finance Section of Mojoagung District of Jombang Regency. Multiple linear regression analysis is used to analyze the data in this research. The results of this study showed that organizational culture and adherence to accounting rules had an insignificant positive influence, while the effectiveness of internal controls had a significant negative influence and the suitability of compensation had no significant negative influence on accounting fraud tendencies. Keywords: Culture; Effectiveness; Obedience; Conformity; Fraud

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