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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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FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERBANKAN SYARIAH Ribut Sri Rahayu; Ari Dewi Cahyati
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.v5i2.1346

Abstract

Objective of this study is to analyze how the implementation of Corporate Social Responsibility by using Index Islamic Social Reporting (ISR) on Islamic Banking in Indonesia and to examine how the influence of ShariaSipervisory Board (Dewan Pengawas Syariah – DPS), DPS conference, company size, profitability, leverage, andcommissioners on the disclosure of Corporate Social Responsibility (CSR) in Islamic banking in Indonesia.The method used is quantitative analysis. This study population is all Islamic banking in Indonesia during the period2011-2014. Samples are selected using purposive sampling method. Data analysis method used is multipleregression analysis. This research use secondary data from islamic banking annual report. Results of this study areall Islamic banking company has been doing CSR, size of the Sharia Supervisory Board, Sharia Supervisory Boardconference, Company Size and Leverage does not affect the disclosure of CSR in Islamic banking, while profitabilityhas a negative influence and board director has positive affect on disclosure CSR
FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEN KAS Lusi Heriyani; Nurma Risa
JRAK: Journal of Accounting Research and Computerized Accounting Vol 6 No 2 (2015): 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 earning per share, operating cash flow, free cash flow, and lastyear cash dividen can influence current cash dividen. Sample of this study is manufacture company listed in BEI atthe year 2010 – 2012. Data analysis used regression linear, with t-test for testing the hypothesis. The result areearning per share, operating cash flow and free ash flow can not influence the current cash dividen. But, last yearcash dividen can influence the current cash dividen.
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH MELALUI ANALISIS RASIO KEUANGAN APBD KABUPATEN/KOTA DI INDONESIA SEBELUM DAN SESUDAH PENERAPAN UNDANG-UNDANG NOMOR 28 TAHUN 2009 Annafi Indra Tama
JRAK: Journal of Accounting Research and Computerized Accounting Vol 6 No 2 (2015): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

This study aims to find out about the comparison of districts financial performance indicators in Indonesia and to determine whether there are differences in that before and after implementation of Law No.28/2009. In thisstudy, financial performance are valued by indicators of independence, the degree of decentralization, financialdependency areas, the effectiveness, efficiency, and contribution of local taxes and levies at 17 districts financialstatement. This study used audited district financial statement to proof the hypothesis. 2010 is claim as the priorperiod of application of the law, and 2012 as the year after the implementation. The analysis technique used inthis study is analytical study of district financial performance. Paired sample t-test with significance level of0.05 is used to test the hypothesis. The results show that there is significantly difference on district financialperformance. In the form of independence indicators, decentralization degree, efficiency of local taxes,contribution of local tax and levies are higher in the period before the implementation, but for financialdependency is lower in the period after implementation. In the other hand, there is no difference in the form ofdistrict financial effectiveness before and after implementation of the law.
UJI INDEPENDENSI KINERJA KEUANGAN TERHADAP KEBIJAKAN RIGHT ISSUE STUDI KASUS DI BURSA EFEK INDONESIA Isti Pujihastuti
JRAK: Journal of Accounting Research and Computerized Accounting Vol 6 No 2 (2015): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

Investors are the investment partners. They should find supporting information for making investment desicions. This research will widen the academic knowledge and giving more information for the people, speciallyfor investor in the stock exchange. There are a lot of things that can be consoderation for investors, for instance,information of emiten corporation action. Right issue, not only to support investor, but also, teorritacally can giveinformastion that could cover both emiten and investor interest. Right issue is one of corporate policy or corporateaction in order to meet corporate goals, like bussiness expansion, increase liquidity, et cetera. Kuantitativeparadigm with descriptive method is used in this research. The research population are company that doing the rightissue in Indonesian Stock Exchange in the year 2012 – 2014. With purposive sampling method, this research used 25companies as the sample research. Based on Kendal’s Tau Crosstab analysis, the result showed that DER, companysize and EAT significantly have the same direction with right issue policy, while company growth have differentdirection. Others variable, PBV and public minority, have no direction significantly to right issue. Since the data isnot normal and the result of significant test is not robust, so further, this research need others reference to supportthis research model
KINERJA BAITUL MAAL WA AT-TAMWIL (BMT) MASLAHAH LIL UMMAH-PONDOK PESANTREN SIDOGIRI MENGGUNKAN BALANCE SCORECARD MODIFIKASIAN Purnama Putra
JRAK: Journal of Accounting Research and Computerized Accounting Vol 6 No 2 (2015): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

Pesantren (Islamic Boarding School) has a significant role in the development of the nation when it canoptimize its potential. Pesantren which can be considered as the miniature of a nation. It can be the agent of socialpiety by spreading the Islamic teaching on economy based on the fulfillment of sharia. BMT Maslahah Mursalah lilUmmah tries to prove that pesantren can apply the role in improving the life of the people around the pesantren.This research is aimed to measure the working performance of BMT MMU which is pesantren based using modifiedBalanced Scorecard and to find out the solution of the problem, also to show the best practice made by BMT MMUin developing Islamic Micro Financial Institution. The research design is parallel mixed method. The result showsthat the working performance of BMT MMU is in an excellent level. The most influential performance is economicempowerment and social legitimation. To solve several problems related to the development of BMT MMU, themanagement developed the quality of human resource and involved other people outside of the pesantren in itsoperational activities.
PENGARUH KINERJA KEUANGAN, KINERJA LINGKUNGAN, SIZE, DANUKURAN DEWAN KOMISARIS TERHADAP CSRDISCLOSURE Amelia Amelia; Ari Dewi Cahyati
JRAK: Journal of Accounting Research and Computerized Accounting Vol 6 No 2 (2015): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

The purpose of this study was to determine the effect of financial performance, environmentalperformance, size and board size on the disclosure of Corporate Social Responsibility (CSR Disclosure) in miningcompanies listed on the Stock Exchange during 2010-2014. The method used is descriptive with quantitativeapproach.. Data of this research is secondary data, using the financial statements of mining companies listed in theStock Exchange gained through www.idx.co.id for the year. 2010-2014 Samples were selected using purposivesampling method. The analysis technique used in this research is multiple linear regression analysis.The resultsshowed that the variables of financial performance, as measured by ROA and DER, and company size has nosignificant effect on the disclosure of corporate social responsibility, while variable environmental performance andboard size have a significant effect on the disclosure of corporate social responsibility
PENGARUH KUALITAS AUDITOR, LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP OPINI AUDIT GOING CONCERN PADA SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Aria Masdiana Pasaribu
JRAK: Journal of Accounting Research and Computerized Accounting Vol 6 No 2 (2015): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

This research is aimed to emprirically examines the influences of auditor quality, liquidity, solvability andprofitability to the Going Concern Auditing Opinion (GCAO). This research’s populations are16 companies from sub sektor food and drink companies listed in Bursa Efek Indonesia (BEI) for the year 2011, 2012, and 2013. Thisresearch samples were 15 companies or 45 observation data which had close by purposive sampling. The data whichused is secondary data that acquired from Bursa Efek Indonesia and it was analyzed by logistic regression. Theresult showed that the auditor quality, liquidity and profitability have no significant influence to the going concernopinion. Whereas the solvability have signifcant influence to the going concern opinion
Pengaruh Kinerja Keuangan Terhadap Harga Saham Syaiful Bahri
JRAK: Journal of Accounting Research and Computerized Accounting Vol 9 No 1 (2018): 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.v9i1.1358

Abstract

The purpose of this research is to know influence of earning per share (EPS),price earning ratio (PER), debt to equity ratio (DER), return on assets (ROA) andreturn on equity (ROE) to stock price. Research population of food and beverage subsector listed on Indonesia Stock Exchange 2014-2016. Samples of research withpurposive sampling as many as 11 companies. The results of research EPS, PER, DER has no effect on stock prices. ROA andROE affect the stock price of companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange.
Analisis Hubungan Professionalisme Terhadap Penilaian Materialitas Hadi Mahmudah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 9 No 1 (2018): 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.v9i1.1360

Abstract

Penelitian ini bertujuan untuk menganalisis hubungan professionalisme auditor terhadap penilaian materialitas. Populasi dan sampel dalam penelitianini adalah auditor yang bekerja di KAP kota Jakarta. Tehnik pengambilansampel menggunakan purposive sampling dengan jumlah sampel 75 orang. Datadianalisis menggunakann Kendal tau menggunakan program SPSS 22. Hasilpengujian menemukan bahwa professionalisme yang terdiri dari 4 dimensihanya 2 dimensi yang mempunyai hubungan dengan penilaian materialitasyaitu dimensi pengabdian dan keyakinan. Sehingga perlu penelitianselanjutnya.
Implementasi E-Problem Based Learning (E-PBL) Akuntansi Manajemen Pada Mahasiswa Stie Asia Malang Aniek Murniati; Aditya Hermawan
JRAK: Journal of Accounting Research and Computerized Accounting Vol 9 No 1 (2018): 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.v9i1.1361

Abstract

This study is a descriptive study on the implementation of E-problem based learning (EPBL) Management accounting. The research data is based on observation ofthe application of learning method. Observation is done by interviewing and observingstudents who are implementing e-PBL in management accounting courses. Observations and interviews on lecturers who implement this learning model. Theresults explained that E-PBL facilitate students and lecturers to deliver learningmaterials and evaluate or utilize facilities provided by departments / agencies. E-PBL is alearning will help lecturers to facilitate the delivery of learning materials for easy tounderstand students. E-PBL in Evaluation / assessment of learning as one way to determine the ability ofstudents in following the learning will be very easy. With e-PBL, every studentautomatically has to be absent online. to the task also can directly check online.Communication and inertaksi among lecturers, students will be easier.

Page 30 of 41 | Total Record : 401

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