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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 401 Documents
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PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITAS LAPORAN KEUANGAN DAERAH TERHADAP PENGGUNAAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH Andi Nurdin Rohaedi; Sabaruddinsah Sabaruddinsah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 4 No 2 (2013): 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.v4i2.1335

Abstract

This study aims to determine the effect of the financial statement presentation and accessibility of thefinancial statements on the use of local financial management information systems in the Departmentof Energy and Mineral Resources of West Java Province. The method used is descriptive quantitative method with causality approach. The population in thisstudy is the internal users of financial statements that direct employees with the preparation offinancial statements in the Department of Energy and Mineral Resources (ESDM) of West JavaProvince. The sampling method use purposive sampling method with the number of respondents 60people. From the research it can be concluded that the financial statements do not affect the use of localfinancial management information system. Furthermore, the accessibility of the financial statementssignificantly influence the use of information systems in the area of financial management of theDepartment of Energy and Mineral Resources of West Java Province
PENGARUH KONFLIK KEPENTINGAN TERHADAP KONSERVATISME AKUNTANSI DENGAN RISIKO LITIGASI DAN TIPE STRATEGI SEBAGAI VARIABEL PEMODERASI Febriana Paramita; Ari Dewi Cahyati
JRAK: Journal of Accounting Research and Computerized Accounting Vol 4 No 2 (2013): 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.v4i2.1336

Abstract

Objective of this study is to examine influence conflict of interest to accounting conservatism and to test the effect of the type of strategy as moderating variables on the relationship between conflict ofinterest and accounting conservatism. The samples are 24 companies listed on the stock exchange.Using linear regression analysis and analysis of MRA results of the study showed that the conflict ofinterest has positive influence on accounting conservatism, conflict of interest a positive effect onaccounting conservatism with the risk of litigation as a moderating variable, Conflicts of interest are apositive influence on accounting conservatism with the type of strategy as a moderating variable.Conflicts of interest increase strong influence on the type of defender and weak on the type prospector
PENGARUH PENGETAHUAN DAN SOSIALISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP EFEKTIVITAS PEMANFAATAN TEKNOLOGI INFORMASI PERPAJAKAN BAGI WAJIB PAJAK ORANG PRIBADI Yanti Mandasari; Nurma Risa
JRAK: Journal of Accounting Research and Computerized Accounting Vol 4 No 2 (2013): 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.v4i2.1337

Abstract

This study examines the influences of knowledge and sosialization of tax administration system on theeffectiveness of using tax information technology for individual tax prayer. The responden areindividual tax-payers in Bekasi area. Hypothesis test using t-test and F-test. And data analysis usingregression. The results determine that knowledge and sosialization positive and significantly influencethe effectiveness using tax information technology. It means that tax payers will use technologyinformation if they have enough knowledge about tax administration system.
TRADE OFF RELEVANCE DAN RELIABILITY: ISU IFRS Hadi Mahmudah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 4 No 2 (2013): 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.v4i2.1338

Abstract

Financial reports containing qualitative characteristic that are useful for usernya.For a long time believed to bethe existence of trade off between characteristic of qualitative relevance and reliability. Trade off due to the factthat the use of the method of measurement historical cost and fair value. Trade off occur because of the interestsof for the purpose of the preparation of reports on finance. Accountability for the purpose of the measurement ofthe cost of historical still reliable because reflect the truth (objective), on the contrary for the purpose ofinformation in the decision-making process and the value of reasonable more relevant. Trade off betweenrelevant and the reliability of there will always be because there is a difference in the interests of andarrangement of trend setter concerning characteristics qualitative to be undertaken, so the company it is notpossible to showing both of them in coordinated with the same. The existence of trade off between relevant andthe reliability of use on fair value that give preference to relevant and reliability at the expense of resulting infinance reports.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN NURJANAH NURJANAH; Jurica Lucyanda
JRAK: Journal of Accounting Research and Computerized Accounting Vol 4 No 1 (2013): 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.v4i1.1340

Abstract

The objective of this study was to analyze the influence of corporate charaterictics (size, profitability,leverage and age of firm) on corporate social responsibility disclosure. This research is an empiricalstudy using logistic regression analysis. The sample used in this study was the secondary data fromIndonesian Stock Exchange, for year 2007-2008. The sample was taken using purposive sampling methodand those which meeting the selection criteria. The sample used was 36 annual reports. Hypothesis testingby logistic regression analysis showed that all corporate characteristics such as size, profitability,leverage and age of firm had no significant influence on corporate social responsibility disclosure.
PENGARUH PENGALAMAN, KEAHLIAN, SITUASI AUDIT, ETIKA, DAN GENDER TERHADAP KETEPATAN PEMBERIAN OPINI AUDITOR MELALUI SKEPTISISME PROFESIONAL AUDITOR Sutrisno Sutrisno; Diana Fajarwati
JRAK: Journal of Accounting Research and Computerized Accounting Vol 5 No 2 (2014): 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.v5i2.1341

Abstract

The purpose of this study is to provide empirical evidence of how much direct influence between the experience,expertise, audit situation, ethics, and gender of the accuracy of the provision of the auditor's opinion as well asindirect influence between the experience, expertise audit situations, ethics and gender of the accuracy of theprovision of the auditor's opinion through skepticism professional auditor as an intervening variable. This researchuses descriptive method, with questionnaire as a tool to collect data. This research disclosed that experience, theaudit situation, ethics and gender does not have a significant positive effect to the accuracy of the auditor's opinion,while expertise has significant positive effect to the precision of the auditor's opinion, and experience, expertise,ethics, gender was not a significant positive effect on the accuracy of the provision of the auditor's opinion by theauditor's professional skepticism positive effect while the audit situation and significant precision giving theauditor's opinion by the auditor's professional skepticism
PERSEPSI MAHASISWA AKUNTANSI, PRAKTISI NON SYARIAH, DAN PRAKTISI SYARIAH TERHADAP PRAKTISI SYARIAH Devi Irdianti
JRAK: Journal of Accounting Research and Computerized Accounting Vol 5 No 2 (2014): 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.v5i2.1342

Abstract

The purpose of this study are as follows: (1) To determine differences in perception between accounting students andpractitioners of shariah about shariah practitioners. (2) To determine differences in the perception of non-syariahpractitioners and practitioners of shariah about shariah practitioners. (3) To determine differences in perceptionbetween accounting students and practitioners of non- shariah practitioners about shariah practitioners . Sampling method used in this study is purposive sample selection. The sample in this study was 60 accountingstudents who have studied syariah accounting the in Islamic University "45" Bekasi, 32 non-syariah practitionerswho worked at Bank BRI Jelambar, 18 shariah practitioners working in Bank Mandiri Syariah Kalimas. This studyused descriptive method and Independent Sample T-Test using SPSS program. The results show that: (1) There werestatistically significant differences between accounting students and practitioners sharia about sharia practitioners.(2) There is no significant difference between the practitioners of non-syariah and shariah practitioners againstpractitioners of sharia. (3) There were statistically significant differences between accounting students who hadstudied accounting Shariah and non-Shariah practitioners against practitioners of sharia
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN KOMITMEN ORGANISASI TERHADAP SENJANGAN ANGGARAN Nurma Risa
JRAK: Journal of Accounting Research and Computerized Accounting Vol 5 No 2 (2014): 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.v5i2.1343

Abstract

The purposes of this study are to prove that budgeting participation and organization commitment can influencethe budget lack at UNISMA Bekasi. Using structural equation model (SEM) method, with Partial Least SquarePath Modelling, this study prove that budgeting participans are tend to do budget lack. On the other hand, a person with high commitment to organization is tend to minimize budget lack and will do everything to achiveorganization goals.
STUDI PARTISIPASI PENGANGGARAN, PENGENDALIAN ANGGARAN, STRUKTUR ORGANISASI TATA KERJA (SOTK), BUDAYA NASIONAL, PRILAKU DISFUNGSIONAL DI PEMERINTAH KOTA DAN KABUPATEN BEKASI Sabaruddinsah Sabaruddinsah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 5 No 2 (2014): 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.v5i2.1344

Abstract

This study aims to test whether the national culture can bertindah as a mediating variable in therelationship between budget participation, budget control and working procedures of theorganizational structure of the dysfunctional behavior of the officials in the implementation ofregional autonomy in the City and Bekasi. The method used is descriptive quantitative method with acorrelation approach. Sampling technique in this study using the technique side perposive samplingtechnique using specific criteria. To analyze the data used Structural Equation Modeling (SEM) withSmartPLS program (Partial Least Square). The test results of the parameter coefficients of eachvariable is participation showed positive influence 0222 budget, with the t-statistic values of 3,773and significant at the 0.05, the coefficient of the variable parameters control the budget withdysfunctional behavior positively influences menunujukkan 0786, with a value of t-statistics for 22 116and significant at 0.05, and the coefficient of the variable parameters governance organizationalstructure working with the national culture menunujukkan no positive effect 0.313, with t-statisticvalues of 8,063 and significant at 0.05. From the results of this study concluded that budgetaryparticipation variable positive and significant effect on dysfunctional behavior, budget control provedto significantly influence the national culture and national culture proved positive and significantconsequences for dysfunctional behavior and participation variable budgeting, budgetary control andorganizational structure affects the functioning of the dysfunctional behavior, but national culture isnot a variable that can strengthen or weaken the influence of national culture but it is one that arisesamong the variables that can be directly related to management control systems and dysfunctionalbehavior.
PENGARUH FEEDBACK DAN FEED-FORWARD DALAM MEMBANGUN KAPABILITAS MARKET ORIENTATION & ENTREPRENEURSHIP DAN ORGANIZATIONAL PERFORMANCE Neng Asiah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 5 No 2 (2014): 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.v5i2.1345

Abstract

he purpose of this study are to determine the effect of feedback control, feed-forward control on themarket orientation and entrepreneurship, the effect of market orientation on organizational capabilities andinfluence the ability of entrepreneurship performance to organizational performance. The population of this study are all managers of manufacturing companies in the City and County ofBekasi. The sampling technique used was purposive sampling. The respondents of this study are middlemanagers. This study uses the approach of Structural Equation Model (SEM) using software Partial LeastSquare (PLS). PLS is a structural equation modeling (SEM) based components or variant (variance). The results are feed-back control has positive effect on market orientation, this is consistent withresearch Graftonet al. (2010). And feed-back control also positively effect to Entrepreurship, this is concurswith research Graftonet al. (2010). the use of PMS interactively / feed-forward control has positive effect onboth market orientation and entepreneurship, this is consistent with Henri (2006). Market orientation has positifeffect to organizational performance, this is consistent with the study of Graftonet al. (2010). Entrepreneurshiphas positive affects to organizational performance, this is consistent with the study of Graftonet al. (2010)

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