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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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Analisis Implikasi Struktur Aset Perusahaan, Profitabilitas dan Dividend Policy Terhadap Debt Policy Rona Tumiur Mauli Carolin Simorangkir
JRAK: Journal of Accounting Research and Computerized Accounting Vol 10 No 1 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v10i1.1643

Abstract

This research aims to know the influence of Aset Structure, Profitability (ROA), Dividend Policy (DPR) on the debt policy of the firm. This research takes the population from manufacturing companies listed in Indonesia Stock Exchange in 2011-2015. While selected as the sample was 23 manufacturing company. Samples were selected through random sampling method. Analysis techniques in this study using the analysis of multiple linear regression. The research’s result show that either simultaneously, the variable of Aset Structure, Profitability (ROA), Dividend Policy (DPR) influence the debt policy of the firm. It has been proven from the result of (f) simoultant test show significant point of three independent variables that support the hipothesys
Analisis Perbedaan Tingkat Persepsi Etika Mahasiswa Akuntansi Terhadap Earnings Management Berdasarkan Tingkat Pendidikan Annisa Hakim Z; Arens Fideous Samben
JRAK: Journal of Accounting Research and Computerized Accounting Vol 10 No 1 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v10i1.1644

Abstract

This study aims to see the differences in accounting students' ethical perceptions of earnings management based on education level. The data used in this study are undergraduate and postgraduate students in the Economics and Business Faculty of Gadjah Mada University with a total sample of 109 consisting of 56 undergraduate students and 53 postgraduate students. The independence t-test was used to see the difference. The results showed that there were significant differences regarding the ethical perceptions of accounting students towards earnings management based on education level.
Perancangan Penerapan Manajemen Risiko Yuha Nadhirah Qintharah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 10 No 1 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v10i1.1645

Abstract

This research is using ISO 31000:2009 as the standard to build the risk management of UMKM Saripakuan. UMKM Saripakuan has main production in Cookies Production. UMKM Saripakuan has many risks that lists in their production because it has young age. So, this UMKM need designing and implementation of risk management to minimalize those risk. Risk management made so level of those risks in UMKM Saripakuan may reduce into acceptable area so, they can reach their objective optimally. Result of this research shows that UMKM Saripakuan has 14 risks inside UMKM Saripakuan
Pengaruh Asimetri Informasi, Tingkat Leverage dan Ukuran Perusahaan Terhadap Praktik Manajemen Laba Fanny Oktivia Denovis
JRAK: Journal of Accounting Research and Computerized Accounting Vol 10 No 1 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v10i1.1646

Abstract

Earnings Management is a phenomenon that is influenced by various factors. Among them are such as information asymmetry, firms size and leverage. In Indonesia, earnings management existing cases of a few years ago. This study aims to investigate the influence of Information Asymmetry, Leverage, and firms size to earnings management practices in the mining sector manufacturing companies listed on the Indonesian Stock Exchange. This study takes the population of the mining sector manufacturing companies listed on the Indonesian Stock Exchange (BEI) 2010-2014. The sampling technique used was purposive sampling method. The analytical method used in this study using multiple linear regression analysis to examine the effect of Information Asymmetry, leverage, and the size of the company as an independent variable, earnings management practices as rhe dependent variable. The results showed that asymmetry of information, leverage, and firms size has effect on earnings management practices in the mining sector manufacturing companies listed in Indonesia Stock Exchange Period 2010-2014
Harga Pokok Produksi Dalam Menentukan Harga Jual Melalui Metode Cost Plus Pricing Dengan Pendekatan Full Costing Dian Purnama; Saiful Muchlis; Andi Wawo
JRAK: Journal of Accounting Research and Computerized Accounting Vol 10 No 1 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v10i1.1647

Abstract

The purpose of this study is to determine the calculation of the cost of production and selling price setting process at PT. Istiqamah Prima Sejahtera. Calculating the cost of production for the full costing method and setting the selling price using a cost plus pricing. This type of research is quantitative research. Based on the characteristics of the issues raised by the researchers, the study is classified as a quantitative descriptive research. The data used in this study are primary data obtained directly from the company such as data from interviews with the company and the data contains information on the production costs of companies during the month of September 2016. As for the secondary data obtained from books, journals, internet or other media which supported this research. From the analysis of the data, the results showed that the company's calculation of the cost of production is lower than the production cost price calculation using a full costing method. Cost of production is calculated using a method that is equal Rp85.472 company and according to the full costing method that is equal to Rp85.962. This is because in the calculation of factory overhead cost companies do not take into account some costs into the cost of production as the cost of maintenance and maintenance of production equipment, and the cost of depreciation on a shredded fish product. In addition, setting the selling price of the company only to estimate the selling price calculations per kg of shredded fish with a mark-up rate of 40%, amounting to Rp120,000 to set the selling price on the packaging of 100 grams, 250 grams and 500 grams. While using the cost plus pricing method with a mark up of 40% lower than the selling price according to the company in the amount of USD 12 683. (100 grams), Rp 30,488 (250 grams), and USD 60 798 (500 grams). So, setting the selling price should be done precisely because the price is too high will make the product less competitive, while the sale price is too low will lead to losses for the company.
Analisis Penentuan Harga Jual dan Margin Akad Murabahah pada BMT Al-Amin Makassar Andi Manggala Putra; Abdul Hamid Habbe; Muhammad Ashari
JRAK: Journal of Accounting Research and Computerized Accounting Vol 10 No 2 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v10i2.1735

Abstract

Penelitian ini bertujuan untuk (1) mengetahui metode penentuan harga jual dan margin yang sesuai dengan syariah, (2) mengetahui metode penentuan harga jual dan margin dalam penjualan kredit dengan akad murabahah pada BMT Al-Amin Makassar, dan (3) menguji apakah metode penentuan harga jual dan margin dalam penjualan kredit dengan akad murabahah pada BMT Al-Amin Makassar telah patuh terhadap kesesuaian syariah. Objek penelitian dalam penelitian ini adalah BMT Al-Amin Makassar. Metode penelitian yang digunakan oleh peneliti dalam penelitian ini adalah analisis deskriptif komparatif. Kesimpulan penelitian ini adalah (1) penentuan harga jual dan margin akad murabahah yang syar’i adalah penentuan harga jual dan margin yang tidak melanggar nilai-nilai keadilan dan tidak eksploitatif, (2) penentuan margin akad murabahah BMT Al-Amin adalah dengan metode mark-up pricing dan dengan pertimbangan Direct/Indirect Competitors Market Rate (ICMR/DCMR) dengan rata-rata besaran margin 3%-4%/bulan, dan (3) penentuan harga jual dan margin akad murabahah BMT Al-Amin Makassar telah syar’i.
Peran Financial Inclusion Koperasi Syariah dan Orientasi Kewirausahaan Sebagai Upaya Permbadayaan UMKM Syariah Di Kota Malang Mulyaningtyas Mulyaningtyas
JRAK: Journal of Accounting Research and Computerized Accounting Vol 10 No 2 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v10i2.1737

Abstract

The government realizes that the development of micro and small enterprises is still hampered by financing that is more expensive than conventional financing. The potential of micro, small and medium enterprises in Indonesia is inseparable from banking support in lending to micro, small and medium enterprises. Access to Islamic banking is arguably still limited compared to conventional banking. This makes micro, small and medium enterprises players sometimes choose financing from conventional banks compared to Islamic financial institutions, this can be realized through continuous synergy between Islamic banks and Islamic cooperatives. Islamic cooperatives in various regions are financial inclusion locomotives to deepen sharia-based micro, small and medium enterprises in Malang. Sharia-based micro, small and medium enterprises are micro, small and medium enterprises that only want to be served by Islamic financial institutions. So that the need to empower sharia micro, small and medium enterprises is currently very important, through entrepreneurial orientation and financial inclusion it is expected that it will increase the empowerment of Sharia micro, small and medium enterprises based on Islamic boarding schools in the city of Malang. The research objective is to improve the role of Islamic Financial Inclusion and Entrepreneurship Orientation to empower Sharia micro, small and medium enterprises in Malang City. This study uses the path analysis model. And the type of data used are primary and secondary data taken from respondents, namely Sharia micro, small and medium enterprises and Sharia Cooperatives. Based on the results of the study it was explained that Financial Inclusion of Islamic Cooperatives did not influence the empowerment of micro, small and medium enterprises. While the entrepreneurial orientation affects the empowerment of Islamic micro, small and medium enterprises in Malang. If financial inclusion is carried out well, which is supported by high entrepreneurial orientation, this will increase the empowerment of micro, small and medium enterprises.
Pengaruh Task Technology Fit Dan Effectiveness Accounting Information Systemterhadap Kualitas Kinerja Keuangan Dengan Balanced Scorecardsebagai Variabel Modereting Irmadani Irmadani; Saiful Muchlis; Sapril Sardi Juardi
JRAK: Journal of Accounting Research and Computerized Accounting Vol 10 No 2 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v10i2.1738

Abstract

This study aims to examine the effect of task technology fit and effectiveness accounting information system on the quality of financial performance with the balanced scorecard as a moderating variable. This research was conducted at PT. Perkebunan Nusantara XIV in the city of Makassar. This study is a quantitative research with a descriptive approach. The sampling technique used purposive sampling method, with 36 respondents as respondents. Data analysis using multiple linear regression analysis and moderation regression analysis (MRA). The results of multiple linear analysis shows that technology fit task has a positive effect and the effectiveness accounting information system has a positive effect on the quality of financial performance. Moderation regression analysis shows that the balanced scorecard is able to moderate task technology fit the quality of financial performance, while the balanced scorecard is not able to moderate the effectiveness of accounting information system on the quality of financial performance.
Perilaku Kepala Desa Sebagai Pengelola Dana Desa Hendrarto Widodo; Alwan Sri Kustono; Whedy Prasetiyo
JRAK: Journal of Accounting Research and Computerized Accounting Vol 10 No 2 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v10i2.1740

Abstract

This research aimed to determine the behavior of the village head in managing village funds. The behavior in question is the behavior of the village head in participatory planning, the behavior of the village head in the transparency of village fund management and the behavior of the village head in the accountability of village fund management. This research was conducted in the Kemiren Customary village of Glagah sub-district, Banyuwangi Regency using descriptive qualitative methods. The results showed that participatory planning, transparency and accountability of village fund management conducted by the village head were still not at the ideal level.
Analisis Pengelolaan Dana Desa Mercy Yusup; Julie Abdullah; Wahyudin Hasan
JRAK: Journal of Accounting Research and Computerized Accounting Vol 10 No 2 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v10i2.1753

Abstract

Penelitian ini dilakukan untuk mengetahui bagaimana proses pengelolaan keuangan dana desa di desa Dulamayo Barat, Pilohayanga, dan Pilohayanga Barat Kecamatan Telaga Kabupaten Gorontalo apakah sudah sesuai dengan Peraturan Mentri dalam Negeri Nomor 113 Tahun 2014 dengan menggunakan pengumpulan data dilakukan dengan pengamatan langsung dilapangan dan dengan wawancara. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif kualitatif. Hasil penelitian menunjukkan bahwa pengelolaan keuangan dana desa di DesaDulamayo Barat, Pilohayanga, dan Pilohayanga Barat Kecamatan Telaga Kabupaten Gorontalo belum sesuai dengan Peraturan Mentri dalam Negeri Nomor 113 Tahun 2014. Terdapat pada tahap pelaksanaan Desa Dulamayo Barat pada pasal 25 ayat 2 yaitu bendahara desa tidak menyimpan uang dalam kas desa pada jumlah tertentu dalam rangka memenuhi kebutuhan operasional pemerintah desa kemudian pasal 26 ayat 3 yaitu tidak membuat penggunaan biaya tak terduga yang harus dibuat RAB telah disahkan Kepala Desa, serta Tahap Pertanggungjawaban pada pasal 40 yaitu tidak menginformasikan penggunaan dana desa tahun 2018 kepada masyarakat hal ini terjadi karena kurangnya kemampuan sumber daya manusia serta keterbasan akses yang mereka miliki sedangkan untuk Desa Pilohayanga dan Pilohayanga Barat pasal 26 ayat 3 tidak sesuai karena tidak menggunakan biaya tak terduga.

Page 32 of 41 | Total Record : 401

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