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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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Indikator Keuangan dan Kepemilikan Keluarga: Kunci Prediksi Financial Distress Perusahaan Yusnita Mahardini, Nikke; Kodriyah; Santi Oktaviani; Atika Indriyani Putri
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 1 (2025): 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.v16i1.10158

Abstract

This study examines the influence of activity ratios, leverage, valuation, and family ownership on financial distress among manufacturing firms in Indonesia. This research highlights the importance of early detection of financial distress to prevent bankruptcy, which can have widespread effects on stakeholders. The study employs a quantitative method using secondary data from 107 companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The analysis is conducted using a discriminant model. The findings indicate that the ratios of Sales to Total Assets (STA), Market Value of Equity to Book Value of Total Liabilities (MVEBVTL), market capitalization, and family ownership can be used to predict corporate financial distress. The discriminant model applied has an accuracy rate of 82.4%. This study provides a significant contribution to identifying both financial and non-financial factors that affect the condition of financial distress, especially in family-owned businesses. Keywords: Activity Ratio; Leverage; Valuation; Family Ownership; and Financial Distress.
Peran Tata Kelola Perusahaan, Kinerja Auditor, Ukuran KAP terhadap Kualitas Audit pada Sektor Keuangan yang Terdaftar di BEI Siti Aisyah; Nungki Kartikasari
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 1 (2025): 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.v16i1.10594

Abstract

This study investigates how corporate governance, auditor performance, and public accounting firm size affect audit quality in financial sector companies listed on the Indonesia Stocck Exchange (IDX) during the audit period of 2020-2023. This study took a purposive sample, resulting in 324 company samples. The data were tested using multiple linear regression. Governance has a negative effect on audit quality, while auditor performance does not affect audit quality, KAP size almost affects audit quality in a negative direction. Keywords: Corporate Governance; Audit Performance; Audit Firm Size; Audit Quality
PENGARUH PERSEPSI KEMUDAHAN, MANFAAT, KEAMANAN DAN RISIKO TERHADAP MINAT MENGGUNAKAN LAYANAN MOBILE BANKING Shinta Shillviana Rahmawati; Suhendro; Riana Rachmawati Dewi
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 1 (2025): 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.v16i1.10669

Abstract

ABSTRACT This study aims to determine the factors that can influence interest in using mobile banking services, namely perception of convenience, perception of benefits, perception of security and perception of risk. This type of research uses quantitative research. The population used is Bank Syariah Indonesia customers with a sample size of 100 respondents. The sample requirements used in this study are Bank Syariah Indonesia customers domiciled in Boyolali Regency who have used mobile banking services. This study uses probability sampling techniques with purposive sampling methods. The data used in this study are primary data in the form of questionnaires that will be processed using SPSS software version 21.0. The results of the analysis used in this study are multiple linear regression analysis. The results of the research that has been conducted indicate that perception of convenience, perception of security, and perception of risk have a positive and significant effect on interest in using mobile banking services. While the perception of benefits does not affect interest in using mobile banking services. Keywords: Interest in Using; Mobile Bankin; Perceived Convenience; Perceived Benefits; Perceived Security; Perceived Risk
Literature Review: Analisis Profitabilitas Pelanggan Aan Kanivia; Nadzma Adelia Putrie; Safani Anugrah; Icuk Rangga Bawono
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 1 (2025): 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.v16i1.10671

Abstract

One important factor in business continuity efforts (going concern) that companies need to pay attention to is the company's paradigm regarding customers. Companies often use methods such as Customer profitability analysis to identify and understand the involvement of each customer in the company's profits and revenue. This paper aims to analyze customer profitability which is important for decision making and company survival. This research uses a literature study methodology. The information used comes from various secondary sources and is then researched using qualitative data examination techniques. The results show that the application of customer profitability analysis can help companies manage customers who will provide benefits to the company, so that it can help in making strategic decisions and assessing the company's success. Customer profitability analysis helps companies identify the contribution of each customer to profits and customer performance to the company.
Pengaruh Peran Aparat Pengawasan Intern Pemerintah (APIP) dan Kompetensi Aparatur Pemerintah Daerah terhadap Akuntabilitas Kinerja Instansi Pemerintah (AKIP) Fenty Fajarwati; Silviana
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 1 (2025): 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.v16i1.10673

Abstract

This study aims to examine the influence of the Role of APIP and the Competence of Local Government Apparatus on the implementation of Performance Accountability of Local Government Agencies in Garut Regency. A total of 67 respondents were involved in this study. Data testing was carried out using IBM SPSS 25 software. The results of the study indicate that the Role of Internal Government Supervisory Apparatus and the Competence possessed by Local Government Apparatus can improve the Performance Accountability of Government Agencies in Garut Regency. The existence of good accessibility also plays an important role in improving performance accountability in Garut Regency. Key word: Accountability Performance, Local Government, Internal Supervision, Performance, Competence
Dampak Kecurangan, Kualitas Audit terhadap Nilai Perusahaan dengan Pertumbuhan sebagai Variabel Mediasi Kholiq, Abdul; Ahalik
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 1 (2025): 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.v16i1.10701

Abstract

Abstract This study aims to understand the effect of fraud, audit quality on firm value mediated by variable growth. This type of research is quantitative, namely data on construction service business companies listed on the IDX in 2018-2023, a total of 21 studies from 22 listed companies, data collection techniques audited financial reports, annual reports and related information. Hypothesis testing using data analysis methods and SEM-PLS analysis SmartPL4 application. Structurally to determine the relationship between fraud, audit quality on firm value mediated by growth. Results: fraud on growth has a significant effect, while audit quality on growth has no significant effect, fraud on firm value has a significant effect, audit quality on firm value has a significant effect, the effect of growth on firm value has a significant effect. While the indirect effect of fraud on firm value through growth is significant, the indirect effect of audit quality on firm value through growth is not significant. For management, investors that fraud has a significant direct impact on firm value, efforts to prevent, detect fraud must be increased because it has a negative impact on investment value, good audit quality is an indicator in assessing the reliability of financial statements. Regulators can use these findings to strengthen regulations related to fraud prevention. Keywords: Fraud, Audit Quality, Growth, Firm Value, Liquidity, Earning Management
PENGARUH PROFITABILITAS, LEVERAGE, DAN MEDIA EXPOSURE TERHADAP PENGUNGKAPAN EMISI GAS RUMAH KACA Melinda Farza Musyifa; Risa, Nurma
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 1 (2025): 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.v16i1.10716

Abstract

This study aims to determine the influence of profitability, leverage, and media exposure on greenhouse gas emission disclosure. A quantitative approach was used with panel data regression analysis techniques. The research sample is 47 companies in the energy, healthcare, and transportation & logistics sectors listed on the Indonesia Stock Exchange, with the criteria of publishing Annual Reports and Sustainability Reports through internet media and not experiencing losses during the 2021-2023 period. The results of this study show that profitability and media exposure have no effect on the disclosure of greenhouse gas emissions, while leverage has a significant negative effect on the disclosure of greenhouse gas emissions. It is recommended for future researchers, to use other variables and sectors other than those used in this study, so that they can get more optimal research results. Keywords: profitability; leverage; media exposure; greenhouse gas emission disclosure.
Pengaruh Tatakelola terhadap Pengungkapan Lingkungan Ade Samsul Saripudin; Neneng Lasmita Susanti
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 1 (2025): 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.v16i1.10725

Abstract

This study aims to examine the impact of corporate governance on environmental disclosure, with firm size and leverage as control variables. A quantitative research method is employed, utilizing secondary data in the form of annual financial reports from companies listed on the Indonesia Stock Exchange (IDX). The research focuses on energy sector companies listed on the IDX from 2020 to 2022. Data analysis is conducted using statistical techniques, specifically multiple linear regression. Logistic regression analysis is performed using SPSS V22 software. The sample is selected through purposive sampling, based on specific criteria. The study spans a four-year period from 2020 to 2022, involving 35 companies and a total of 105 observations. The results, obtained through multiple regression analysis, indicate the following: institutional ownership does not influence environmental disclosure, independent commissioners have no impact on environmental disclosure, the audit committee has a significant effect on environmental disclosure, firm size does not affect environmental disclosure, and leverage also has no impact on environmental disclosure.

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