JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
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.
Articles
208 Documents
<![CDATA[Hubungan Perencanaan Pajak dan Pengungkapan Pajak pada Perusahaan Terbuka di BEI ]]>
<![CDATA[Kennardi Tanujaya]]>;
<![CDATA[Catherine Catherine]]>
<![CDATA[ JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 1 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v14i1.5818
<![CDATA[This study aims to determine the impact of tax planning on tax disclosure. The approach used in this study is a quantitative approach using data on the financial statements of non-financial companies listed on the Indonesia Stock Exchange from 2017 to 2021. The results showed that tax planning had a significant negative effect on tax disclosure. This shows that the tax planning of the company is not comparable with the disclosures made by the company which results in reduced transparency of reports in a company. That way, the more aggressive tax planning will reduce tax disclosure in the company's financial statements.]]>
<![CDATA[Pengaruh Penerapan Insentif Pajak, Tax Literacy Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM ]]>
<![CDATA[Nurma Risa]]>;
<![CDATA[Ghahara Diandra Bilqis]]>;
<![CDATA[Neneng Lasmita Susanti]]>
<![CDATA[ JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 1 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v14i1.5842
<![CDATA[This study aims to determine the effect of Tax Incentives, Tax Literacy and Tax Sanctions on MSME Taxpayer Compliance in the Bekasi City area. The number of samples used in this study were 118 respondents. The sample in this study used an accidental sampling technique which was carried out using a questionnaire distributed to respondents via google form. The results of the study found that tax literacy had a positive effect on MSME taxpayer compliance, while tax incentives and tax sanctions had no effect on MSME taxpayer compliance.]]>
<![CDATA[Revaluasi Aset Pada Perusahaan Perbankan Indonesia ]]>
<![CDATA[Amir Hamzah]]>;
<![CDATA[Lia Dwi Martika]]>;
<![CDATA[Indriyani Indriyani]]>
<![CDATA[ JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 1 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v14i1.5861
<![CDATA[The purpose of this study was to determine the effect of Debt Contracts, Political Factors, and Information Asymmetry on Asset Revaluation. The research method used in this research is descriptive and verification methods. The population of this research is banking as many as 110 companies registered with the Financial Services Authority in 2018-2022. The method of determining the sample in this study used a purposive sampling method of 30 companies registered with the Financial Services Authority in 2018-2022. The analysis technique applied in this research is logistic regression analysis. The test results show that the Debt Contract, Political Factor, and Information Asymmetry simultaneously has a significant effect on Asset Revaluation. Leverage, Liquidity, Operating Cash Flow, Company Size, and Fixed Asset Intensity partially has a positive effect on asset revaluation.]]>
<![CDATA[Pengaruh Financial Target, Ineffective Monitoring, Dan Financial Distress Terhadap Fraud Of Financial Reports ]]>
<![CDATA[Luthfi Miftahul Putri]]>;
<![CDATA[Yuha Nadhirah Qintharah]]>
<![CDATA[ JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 1 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v14i1.6924
<![CDATA[The purpose of this research is to find out the impact of financial financial monitoring, ineffective monitoring and financial distress on fraudulent financial statements directed at companies in industries the property, real estate and construction building in the audit period 2019-2021. Using purposive sampling in the method sampling to obtain a sample of 56 companies. This research used regression analysis panel data of software Eviews version 10. According on this output, that show results financial goals have a significant positive effect on fraudulent financial statements, while ineffective monitoring and financial distress have a significant negative effect impact on fraud reports.]]>
<![CDATA[Moderasi Size Pada Struktur Modal dan Pembiayaan Murabahah Terhadap Profitabilitas Bank Umum Syariah ]]>
<![CDATA[Azlinda, Noer]]>;
<![CDATA[Setiyowati, Supami Wahyu]]>;
<![CDATA[Made, Anwar]]>
<![CDATA[ JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 1 (2024): Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v15i1.7078
<![CDATA[Tujuan dari penelitian ini adalah memahami dan menyelidiki bagaimana pengaruh moderasi size pada struktur modal dan pembiayaan murabahah terhadap profitabilitas pada bank umum syariah di (OJK) antara tahun 2017-2020. Metode yang dipakai pada analisis ini merupakan pendekatan kuantitatif. Penelitian ini menggunakan populasi Bank Umum Syariah (BUS) yang terdaftar di (OJK) tahun 2017-2020 berjumlah 15 perusahaan. 8 sampel BUS yang dipakai sesuai dengan kriteria. Uji Data yang diteliti berupa data tahunan. Teknik analisis data yang digunakan yaitu PLS dengan alat analisis data yaitu Smart Partial Least Square (SmartPLS) 3. Hasil penelitian yang dilakukan adalah Hasil penelitian ini menunjukan bahwa struktur modal berpengaruh positif dan signifikan terhadap profitabilitas, pembiayaan murabahah berpengaruh negatif dan tidak signifikan terhadap profitabilitas, firm size memoderasi struktur modal terhadap profitabilitas, Firm size tidak memoderasi pembiayaan murabahah terhadap profitabilitas.]]>
<![CDATA[PENGARUH PROFESIONALISME, KOMITMEN ORGANISASI DAN SENSITIVITAS ETIKA TERHADAP INTENSI DALAM MELAKUKAN WHISTLEBLOWING ]]>
<![CDATA[Tanor, Linda]]>;
<![CDATA[Zega, Ariaman]]>
<![CDATA[ JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 1 (2024): Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v15i1.7380
<![CDATA[The research aims to determine the effect of professionalism, organizational commitment, ethical sensitivity on intention to carry out whistleblowing. Respondents in this study were 51 employees of the Southeast Minahasa Inspectorate, North Sulawesi. This study uses primary data to obtain information from respondents using a purposive sampling method. The data processing method used is multiple regression analysis. The results of this study indicate that professionalism has no effect on the intention to take whistle-blowing action, organizational commitment has an effect on the intention to take whistle-blowing action, and ethical sensitivity has no effect on the intention to take whistle-blowing action.]]>
<![CDATA[Analysis of the Effectiveness of Utilization of Regional Owned-Asset to Increase Regional Revenue ]]>
<![CDATA[Astuti, Zulfita Fidi]]>;
<![CDATA[Hananto, Santoso Tri]]>;
<![CDATA[Asrihapsari, Andi]]>
<![CDATA[ JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 1 (2024): Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v15i1.7905
<![CDATA[Utilization of Regional Owned-Asset (Indonesian: Barang Milik Daerah, abbreviated BMD) is one of the opportunities for regions to increase Original Local Government Revenue (Indonesian: Pendapatan Asli Daerah, abbreviated PAD). This study aims at analyzing the effectiveness of implementing BMD utilization to increase PAD. It is a case study at Regional Income and Asset Financial Management Agency (Indonesian: Badan Pengelolaan Keuangan dan Aset Daerah, abbreviated BPKAD) Surakarta. A qualitative descriptive approach is employed in this study. The data are in the form of primary and secondary data and were obtained from the data of the utilization of BMD that has been implemented and reports on the realization of regional income and expenditure budgets. The results of this study show that BMD utilization in Surakarta is implemented effectively although it is still not optimal. The utilization of BMD has contributed to PAD Surakarta by showing an increase every year. Even though it has increased, the contribution of the use of BMD to PAD is little, which is under one percent of all other PAD components. Surakarta government needs to optimize the use of BMD and innovations or groundbreaking ideas to increase the contribution rate to Surakarta's PAD.]]>
<![CDATA[Menguji Konsep Hidden Divergence pada Indikator Momentum Relative Strength Index ]]>
<![CDATA[Nanda, T. Syifa Fadrizha]]>
<![CDATA[ JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 1 (2024): Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v15i1.7935
<![CDATA[Due to the lack of empirical research exploring the application of the hidden divergence concept, this study aimed to evaluate the reliability of hidden divergence signals generated by momentum indicators to identify changes in the direction of price movements in the Indonesian Sharia Stock Index (ISSI). Time series data on daily movements of the Indonesian Sharia Stock Index (ISSI) from May 2011 to May 2023 are employed to observe the confirmation between price movements and the relative strength index (RSI) momentum indicator in order to identify hidden divergence signals. This study simulates a trading system using a technical analysis approach to see if hidden divergence signals could be relied on to forecast price movements. According to the findings of this study, price changes in a market can be predicted by studying the initial signs produced by the relative strength index (RSI), specifically when it forms a hidden divergence signal as an early warning in projecting future market movements.]]>
<![CDATA[Apakah Kecerdasan Emosional, Intelektual, Spiritual Berpengaruh Terhadap Tingkat Pemahaman Akuntansi Mahasiswa Jurusan Akuntansi? ]]>
<![CDATA[Mais, Rimi Gusliana]]>;
<![CDATA[Sakti, Sri Handoko]]>;
<![CDATA[Nuryati, Tutty]]>;
<![CDATA[Salsabila, Thoriqoh]]>
<![CDATA[ JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 1 (2024): Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v15i1.7937
<![CDATA[This research aims to examine the influence of emotional intelligence, intellectual intelligence, and spiritual intelligence on the level of understanding of accounting among several classes of students majoring in Accounting at private campuses in the East Jakarta area. This type of research is quantitative. The data collection technique uses a survey method using a questionnaire via Google Forms. The total sample obtained was 284 students as respondents. The criteria used in this research were accounting study program students class 2018-2022. Based on the discussion of research results, it shows that partially the emotional intelligence variable has no effect on the level of accounting understanding, while intellectual intelligence and spiritual intelligence have a positive and significant effect on the level of accounting understanding. The results of this research provide an implication for every teacher to pay attention to students' emotional intelligence so that they do not feel bored and fed up quickly in studying accounting and are lazy to try again if they fail in accounting courses. This means that if a student often feels quickly bored, fed up and does not want to try to learn from failures that occur, it is certain that the student's understanding of accounting lessons will not develop.]]>
<![CDATA[PENGARUH PENGALAMAN, INDEPENDENSI, SKEPTISISMER PROFESIONAL AUDITOR PADA PENDETEKSIAN KECURANGAN ]]>
<![CDATA[Siantari, Yessy Angelita]]>;
<![CDATA[Novianti, Suzy]]>
<![CDATA[ JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 1 (2024): Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v15i1.7955
<![CDATA[This research was conducted with the aim of knowing and testing the influence of experience, independence and professional skepticism of auditors on fraud detection. This research was conducted at a Public Accounting Firm in Central Java. The sample used was 37 auditors. The data in this study was collected using a questionnaire method. The data analysis technique used is Multiple Linear Regression Analysis. The results of hypothesis testing show that experience has a positive effect on fraud detection, independence has a positive effect on fraud detection, and Auditor Professional Skepticism has a positive effect on fraud detection. Based on the results of the multiple linear regression test, it was found that the independence variable was the most dominant variable in detecting fraud.]]>
