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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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PENGARUH GENDER, TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, PENGETAHUAN DAN PENGALAMAN TERHADAP AUDIT JUDGMENT Hayati, Nur
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 2 No 2 (2011): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.88 KB) | DOI: 10.33558/jrak.v2i2.138

Abstract

Audit judgment is a policy or consideration of the auditor in determining the result of its audit opinion that refers to the formation of an idea, opinion or estimate of an object or event. Objectives of this study is to examine how gender, comflexity of tasks, knowlwdge and experience influence ti audit judgment. Respondent of this study is auditor who works in the office of public accountants in east java., both the level of auditor junior and senior auditor. The sampling technique in this study simple random sampling. Data were obtained through questionaires sent direcly and through the mail survey (postal). Of the 118 questionaires sent, only 89 can be analyzed. Data analysis technique using multiple regression . Based on the result of statistical test, indicates that gender, did not significant affecet to the auditor judgment. Pressure of compliance, complexity of task, knowledge and experience affrect of the audit judgement.
PENGARUH ORIENTASI PROFESIONAL TERHADAP KONFLIK PERAN DENGAN ANGGARAN SEBAGAI EVALUASI KINERJA DAN PARTISIPASI PENGANGGARAN SEBAGAI VARIABEL MODERATING Asiah, Neng
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 2 No 2 (2011): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.629 KB) | DOI: 10.33558/jrak.v2i2.139

Abstract

This research aims to analyze the effect of professional orientation toward role conflict and the effect of budget participation and orientation of system goal as moderating variables toward the relationship between professional orientation and role conflict. This research is performed by census method. The respondents are the physicians who hold a position as a Chief of Satuan Medik Fungsional (SMF) in public hospital of class A and B in Bekasi. The data analysis of hypothesis testing uses the Simple Regression Analysis and Moderated Regression Analysis (MRA). The results indicate that professional orientation influence role conflict positively. Budget use for performance evaluation goal are moderating variables which have positive effects toward the relationship between professional orientation and role conflict. Budget participation are moderating variables which have negative effects toward the relationship between professional orientation and role conflict.
CORPORATE SOCIAL RESPONSIBILITY PERUSAHAAN KEPADA MASYARAKAT STUDI KASUS PADA PT GOLD COIN SPECIALITIES Risa, Nurma; Sulastri, Tuti; Pramono, Joko
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 2 No 2 (2011): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (183.16 KB) | DOI: 10.33558/jrak.v2i2.140

Abstract

The purpose of this study is to provide a real picture of the company's image from the point of view of the surrounding community as a result of the implementation of CSR programs and business operations of the company towards its stakeholders, particularly to residents around the company. This study used a qualitative approach, with descriptive-qualitative method.This research will be directed descriptive to find out CSR programs conducted by PT GCS, which has a direct impact to the community around the company. Then the survey was also carried out to communities around the company to see what the community regarding CSR PT GCS program, which includes welfare and community satisfaction, community participation in CSR programs, as well as the image of the company according to the community. The results show, it turns out the company has no specific CSR programs. Giving grants for religious activities and posyandu are recognize as company's CSR activities. However, communities around company are not satisfied with what the company has done, especially in the form of environmental pollution of air pollution that is odor and dust that sometimes interfere community activities. While the company considers the pollution is coming from leaks in the production process and is not a serious problem. This problem led to disharmony between communities and companies that lead to prolonged conflict and the community gives a bad image to the company. For advice, company needs to review the concept of CSR and formulate more precisely what and how their relationships with the community will be built. In addition, society itself seems also to be invited participation in designing CSR programs. With so expected dissemination and implementation of new concepts that CSR can occur in a good partnership between the companies with the community.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, DAN KOMITMEN ORGANISASI TERHADAP SLACK ANGGARAN PADA TATANAN CONTAINER Mastuti, Nurul; Risa, Nurma
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 3 No 1 (2012): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (520.242 KB) | DOI: 10.33558/jrak.v3i1.141

Abstract

This study provides empirical evidence that budgetary participation, budgetary emphasis and organizational commitment might be the factor to create budgetary slack at PT Masaji Tatanan Container. Respondents of this study are all manajers and supervisors that participate in preparation of the budget. The results indicate that budgetary participation and organizational emphasis are not positively influence for the creation of budgetary slack. But budgetaru emphasis is positively influence the creation of budgetary slack. Finally, suggestion for PT Masaji Tatanan Container is company should be concerned to manajemen control system while creating budget, since company using budget for assessment performance.
KAJIAN: FRAUD (KECURANGAN) LAPORAN KEUANGAN Putri, Anisa
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 3 No 1 (2012): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.253 KB) | DOI: 10.33558/jrak.v3i1.142

Abstract

Fraudulent misstatement or omission is deliberate amount or disclosures in financial statement. Perpetrators of fraud from people within the company can be from outside the company. Triggers fraud was caused by greed, needs, pressures, opportunities and rational.Financial statements contain material misstatements may result in financial statements are not presented fairly, in all material respects. Misstatement of financial statements may occur as a result of mistake or fraud. In order companies have a fraud prevention system, then the company makes detection systems, monitoring, reviewing policies and systems in the fields of human resources and operations.
ANALISIS PERBEDAAN KEPATUHAN WAJIB PAJAK DAN PENERIMAAN PAJAK RESTORAN KOTA BEKASI SEBELUM DAN SESUDAH PEMERIKSAAN PAJAK Fajarwati, Diana; Tusilandari, Evi
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 3 No 1 (2012): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (168.785 KB) | DOI: 10.33558/jrak.v3i1.143

Abstract

The purpose of research to determine: (1) Restaurant taxpayer compliance, (2) Restaurant Tax receipts, (3) whether there are significant differences in taxpayer compliance before and after the inspection taxes, and (4) whether there are significant differences Restaurant Tax receipts before and after tax audit. The research uses descriptive quantitative method with a comparative approach. Samples were DPPKAD tax inspectors and taxpayers Bekasi Restaurants that use self-assessment system and have been checked by the year 2008 DPPKAD Bekasi taxpayers as much as 8 Restaurant. Purposive sampling technique using the method of sample. Data collection using questionnaires and documentation. The results obtained: (1) of the tax by DPPKAD Bekasi consists of two stages, namely: (a) phase checker, which went to the restaurant, do analysis, and send mail tax bills, and (b) phase of the audit, namely: inspect and examine documents, submit a letter of reprimand, conduct field checks, and (4) complete the examination, (2) compliance with the taxpayer before the close to both Restaurants (score 3.73) and after close examination of both (score 3.98), (3) Average Restaurant Tax receipts prior to the examination = Rp 31,568,883, - (2006) and in 2007 increased 6.32%, 8.36% rise time of examination, following a 7.54% increase (in 2009) and 3, 48% (in 2010), (4) there are differences in taxpayer compliance before and after the examination (t-hit = - 2.671, sig. 0.011), and (5) there are differences in the average tax receipts Restaurant two years before and after the examination (t-hit = - 15.097, sig. 0.000), one year before and during the examination (t-hit = - 2.674, sig. 0.032), and the time of examination and inspection after one year (t-hit = - 3.673, sig. 0.008). Suggestions submitted to DPPKAD Bekasi are: (1) objectivity and professionalism of the tax to be further enhanced through the establishment of a clear standard of examination and improvement of technical education and skills of tax inspectors, (2) the effectiveness of monitoring the performance of tax inspectors to be more enhanced, and (3) compliance with the taxpayer to be further enhanced through intensive counseling taxes.
INTELLECTUAL CAPITAL: PENGUKURAN, PENGELOLAAN DAN PELAPORAN Cahyati, Ari Dewi
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 3 No 1 (2012): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.097 KB) | DOI: 10.33558/jrak.v3i1.144

Abstract

Keberhasilan perusahaan selain dipengaruhi oleh sumber daya berwujud juga dipengaruhi oleh sumber daya tidak berwujud atau yang disebut intellectual capital. Intellectual capital terdiri atas human capital, structure capital dan relational capital. Banyak para ahli yang mengemabngkan alat ukur untuk mengukur Intellectual Capital (IC) . Intellectual Capital dapat dikur dengan pengukuran non moneter diantaranya menggunakan : Balanced Scorecard, Skadia navigator, Brooking`s Technology Broker Method , IC Index, Intangible asset monitor. Sedangkan pengukuran moneter menggunakan EVA, MVA, Tobin?s q dan VAIC model. Kok (2005) menyatakan bahwa IC dapat dikelola dengan pendekatan Inovasi sebagai strategi bisnis dan penciptaan knowledge management. Walaupun IC merupakan hal yang sangat penting dalam keberhasilan bisnis, namun tidak semua IC dapat dilaporkan sebagai asset dalam laporan keuangan. IC yang tidak memenuhi karakteristik asset dilaporkan sebagai biaya dalam laporan keuangan.
PENAGRUH PROSES BELAJAR, MOTIVASI DAN KEPRIBADIAN TERHADAP PERSEPSI MANAJER ATAS INFORMASI AKUNTANSI KEUANGAN Anik, Anik
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 3 No 1 (2012): 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.v3i1.145

Abstract

Penelitian ini bertujuan menguji bagaimana pengaruh proses belajar, motivasi, dan kepribadian mempengaruhi persepsi manajer atas informasi akuntansi keuangan dan pengaruh persepsi manajer atas informasi akuntansi keuangan berpengaruh terhadap keberhasilan usaha kecil menengah keramik Dinoyo kecamatan Lowokwaru kota Malang. Metode analisa data adalah regresi berganda, pengambilan sampel dilakukan berdasarkan kriteria tertentu atau purposive sampling terdapat 50 sampel penelitian. Hasil penelitian menunjukkan secara simultan, variabel proses belajar (x1), motivasi (x2) dan kepribadian (x3) pengaruh positif terhadap persepsi manajer atas informasi akuntansi keuangan (Y). Dari ketiga variabel yang berpengauh signifikan terhadap persepsi manajer atas informasi akuntansi keuangan adalah proses belajar.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Lucyanda, Jurica; Nurjannah, Nurjannah
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 3 No 2 (2012): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (149.619 KB) | DOI: 10.33558/jrak.v3i2.147

Abstract

Tujuan penelitian ini adalah untuk menguji apakah karakteristik perusahaan (ukuran perusahaan, profitabilitas, financial leverage, dan umur perusahaan) berpengaruh terhadap tingkat pengungkapan tanggung jawab sosial perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder. Sampel yang digunakan sebanyak 36 perusahaan untuk periode tahun 2007-2008. Hasil pengujian menggunakan analisis regresi logistik menunjukkan bahwa variabel karakteristik perusahan yang diukur dengan ukuran perusahaan, profitabilitas, financial leverage dan umur perusahaan tidak mempunyai pengaruh yang signifikan terhadap tingkat pengungkapan tanggungjawab sosial perusahaan.
PENGARUH INTELLECTUAL CAPITAL PROGRAM STUDI TERHADAP KINERJA PROGRAM STUDI Cahyati, Ari Dewi; Setyawasih, Rianti
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 3 No 2 (2012): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.893 KB) | DOI: 10.33558/jrak.v3i2.149

Abstract

Tujuan penelitian ini adalah untuk menguji apakah indicator intellectual capital prodi berpengaruh terhadap kinerja prodi. Dengan analisis PLS diketahui bahwa dari indicator intellectual capital yaitu learning and education, pelangalaman dan keahlian, kreativitas dan inovasi, sistem dan program, riset dan pengembangan, paten, strategi kemitraan, hubungan dengan pelanggan dan pengetahuan pelanggan hanya 2 indikator yang berpengaruh yaitu : learning and education dan kreativitas dan inovasi sedangkan indicator yang lain tidak berpengaruh.

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