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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 401 Documents
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ANALISIS PERBANDINGAN PENGHINDARAN PAJAK SEBELUM DAN SESUDAH REFORMASI PAJAK TAHUN 2008 Nurma Risa
JRAK: Journal of Accounting Research and Computerized Accounting Vol 7 No 2 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

The purpose of this study is to give evidence that there is the difference about tax avoidance in the period before and after tax reformation in Indonesia (2006 – 2013). Tax avoidance is measure with book-tax difference. The sample of this study is manufactured company listed in BEI. One sample t-test is used for hypothesis analysis. The result shows there is no difference in tax avoidance before and after tax reformation in Indonesia. This may be because the company will change its tax planning strategies, so that the company still doing tax avoidance with new regulations.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PERUSAHAAN PADA PT PERKEBUNAN NUSANTARAPERSERO (PTPN PERSERO) Aria Masdiana Pasaribu
JRAK: Journal of Accounting Research and Computerized Accounting Vol 7 No 2 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

The Purpose of the research are: (1) to know CSR expenses and employee benefits partial effect to profitability of the PT Perkebunan Nusantara (PTPN), (2) to know CSR expenses and employee benefits simultan effect to profitability of the PT Perkebunan Nusantara (PTPN). The research was conducting by selecting of 11 company on the PTPN Persero in Indonesia, and using annual report in 2010-2012. The sample of this research collected by using purposived sampling. Analysis method is multiple regression method. The result of this research that corporate social responsibility expenses partial not influence to NPM, the same with the employee benefits partial not influence to NPM. But at the Corporate Social Responsibility expenses and employee benefits simultan positive influence to NPM.
PENGARUH STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN, PROFITABILITAS,DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN STUDI PADA EMITEN SEKTOR MANUFAKTUR DI BEI Neneng Lasmita Susanti
JRAK: Journal of Accounting Research and Computerized Accounting Vol 7 No 2 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

This study examines the effect of capital structure, growth, and profitability on dividend policy and value of thefirm's manufacturing sector issuers listed on the Stock Exchange in the period 2009-2013. Samples were takenthrough purposive sampling a total of 18 issuers. The results of this study found: (1) significant negative effect ofcapital structure on dividend policy, (2) the growth of the company significant negative effect on dividend policy, (3)the profitability of a significant positive effect on dividend policy, (4) capital structure significant negative effect onvalue of the firm, (5) the firm growth is not a significant positive effect on firm value, (6) the profitability of asignificant positive effect on firm value, and (7) the dividend policy of a significant positive effect on firm value. Theresults of this study also found the most dominant in the capital structure affects the dividend policy and value of thefirm
ANALISIS RISK BASE CAPITAL (RBC) DI PERUSAHAAN ASURANSI Syahfebriano Bogar
JRAK: Journal of Accounting Research and Computerized Accounting Vol 7 No 2 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

This research analyzes the influence of internal and external factors toward the Stability of insurance company based on Risk Base Capital Method with case study of PT Asuransi Jiwa Nusantara. Statistical methods applied in the recent study are regression analysis, solvency margin, minimum solvency margin, Balance level Investment In Liabilities, Net premiums Equalization Levels With Equity, Deposit Interest Rate, inflation rate, Economic growth, Population growth as independent variable while Health Insurance Company as dependent variable.Findings show that generally regression analysis, solvency margin, minimum solvency margin, Balance level Investment In Liabilities, Net premiums Equalization Levels With Equity, Deposit Interest Rate, inflation rate, Economic growth, Population growth have a significant impact on the Company's Health Insurance Net premiums while Equilibrium Level With Equity, Deposit Interest Rate, Economic Growth does not have a significant impact on the Company's Health Insurance But simultaneously Level Level Solvency, Solvency Level Limit Minimum Investment Balance Levels With Liabilities, Net premiums Equalization Levels With Equity, Deposit Interest Rate, Inflation, Economic Growth and Population growth has a significant influence on the Health Insurance Company.
PENGARUH PERSEPSI KEMUDAHAN DAN PERSEPSI KEGUNAAN TERHADAP PENERIMAAN PENGGUNA SISTEM INFORMASI AKADEMIK TERPADU Ayatulloh Michael Musyaffi; Arinal Muna; Nelia Fariani
JRAK: Journal of Accounting Research and Computerized Accounting Vol 7 No 2 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

The purpose of this research is to evaluate the influence of perceieved usefulness and perceived ease of use to acceptance of SIKADU (Sistem Informasi Akademik Terpadu/academic information system) at Swadaya Gunung Jati University (Unswagati), based on student perception. The urgency of this study is this system just implemented by university. Using slovin method, the sample use 259 accounting students of 773 accounting students. Partial Least Square is used for data analysis. The results show, that perceived usefulness and perceived ease of use can influence the acceptance of SIKADU. Further, perceived ease of use have the most influence to acceptance of SIKADU. It means the most important of acceptance of SIKADU is ease of use than the usefulness of SIKADU it self.
ANALISIS PENGARUH KOMPETENSI, INDEPENDENSI, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS HASIL PEMERIKSAAN PAJAK Agus Kristiyanto
JRAK: Journal of Accounting Research and Computerized Accounting Vol 5 No 1 (2014): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

This research aims to examine and analyze the influence of competence, independence, andinformation technology usage on tax audit quality. Population in this research is entire tax auditors exist inMedium Tax Offices located in Jakarta. The sampling method in this research use proportional simple randomsampling. Data used in the research is primary data obtained through questionnaires from 142 respondents. Themethod of data analysis used is multiple regression analysis with SPSS 17.0. The results showed that each independent variable competence and information technology usagehave significant influence toward tax audit quality, while independence did not have significant influence. Thisresearch results also showed that all independent variables competence, independence, and informationtechnology usage have symultant significantly influence on tax audit quality. Value of the coefficient ofdetermination indicates that together competence, independence, and information technology usage contributeto the dependent variable (tax audit quality) of 63,4%, while the remaining 36,6% are influenced by otherfactors outside the model. Implications of these findings for efforts to increase of audit quality are each taxauditor has to increase their competence and information technology usage
ANALISIS MARKET PERFORMANCE DENGAN PENDEKATAN CAPM DAN APPRAISAL RATIO SERTA PENGARUHNYA TERHADAP VARIASI HARGA SAHAM SYARIAH Esy Nur Aisyah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 6 No 1 (2015): 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.v6i1.746

Abstract

Abstract The success of Jakarta Islamic Index as an index that has the largest market capitalization that is visible from the aggregate value of shares JII significantly compared to the capitalization of all shares diperdagangkan.Namun active in a market, there are always investors who do not agree with the market consensus due to stock market performance is not always walk in the same direction with high market capitalization. For companies that go public stock prices is an indicator of the value perusahaan.Oleh Therefore, this study aimed to examine the determinants of stock prices in the Indonesian sharia (JII) over a period of four years from 2011 to 2014. The regression analysis of six independent variables associated with the use of data from shares of sharia (JII) listed on the Stock Exchange. Based on the analysis of CAPM, there are 5 stocks undervalued, and 8 shares were overvalued. Then based on the analysis appraisal ratio, the stock with the top three rankings are; SMGR, ASRI, and CPIN. Adjusted R-square value (0.833) indicates that the stock prices of sharia nearly 83% depending on the independent variables are EVA, EPS, DPS, ROE, PER, DER, Indonesian Interest Rate, Composite Index, and Inflation. Significance test showed that EPS and PER is an important determinant of stock prices sharia in Indonesia. On the other hand, the research also found that variables EVA, DER, DPS, ROE, Indonesian Interest Rate, and Inflation is not powerful explanatory variables to determine the price of shares of sharia in Indonesia
Pengaruh Persepsi Manfaat, Persepsi Kemudahan, Persepsi Kenyamanan, Norma Subjektif Dan Kepercayaan Terhadap Minat Menggunakan Electronic Commerce NINA MONICA; ANNAFI INDRA TAMA
JRAK: Journal of Accounting Research and Computerized Accounting Vol 8 No 1 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

This study aims to determine the effect of perceive of usefullnes, perceived ease of use, convenience perception, subjective norms and beliefs to the interest of using electronic commerce in UNISMA students. This research using PLS (Partial Least Square) data analysis technique, with 88 respondents. The results indicate that perceived of usefullness, convenience perception, and beliefs have positif and significant effect to the interest of using e-commerce. Otherwise, perceived ease of use, and subjective norms have no effect.
Pengaruh Asset Spesifik Dan Kepemilikan Asing Terhadap Corporate Sustainability Dengan Mediasi Corporate Governance PAULUS TANGKE; ABDUL HAMID HABBE
JRAK: Journal of Accounting Research and Computerized Accounting Vol 8 No 1 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

This study aims to examine the effect of specific assets and foreign ownership on corporate sustainability with corporate governance as a mediation. This study is an empirical research using secondary data in the form of non-financial company data listed in the Indonesia Stock Exchange period 2011-2015. Based on the results of company sample selection conducted by purposive sampling method, it was selected 132 companies or 660 data years of the company. The theory used in this research is the stakeholders theory as the main theory with the theory of RBV as a supporting theory. The analytical method used in this study is path analysis using multiple regression test statistic tool - SPSS Version 24. The results of this study indicate that specific assets have a positive and significant influence on corporate governance, but have a negative and insignificant effect on corporate sustainability. While foreign ownership has no effect on corporate governance but has negative and significant influence on corporate sustainability. Sobel test shows that Corporate governance in specific asset relation with corporate sustainability in this research is classified as type full mediation, but in foreign ownership relationship with corporate sustainability, corporate governance variable is classified as type no mediation
PENGARUH TIPE LAPORAN KEUANGAN, PROFITABILITAS, LIKUIDITAS, RASIOUTANG PERUSAHAAN DAN PERGANTIAN AUDITOR TERHADAP TIMELINESS LAPORAN KEUANGAN Siti Hamidah; Diana Fajarwati
JRAK: Journal of Accounting Research and Computerized Accounting Vol 6 No 1 (2015): 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.v6i1.826

Abstract

The purpose of this study was to determine the effect of type of financial statements, profitability,liquidity, corporate debt ratio, and the turn of the auditor on the timeliness of financial reports. The research method is descriptive with quantitative approach. Data of this research is secondary datathat the financial statements of companies listed in the LQ-45 index over the three years from 2011 to 2013 obtainedfrom www.idx.co.id. The data were analyzed using logistic regression with SPSS 22.0 software. The results of this study indicate that the type of change of auditor of financial statements andsignificant effect while the ratio of corporate debt significantly negative influence, profitability and liquidity does notaffect the timeliness of financial reports. In general it can be concluded that the financial statements only type variable that influence thetimeliness of financial reports. For further research is expected to use other variables that affect the timeliness offinancial reports.

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