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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 Struktur Modal dan Keputusan Investasi Terhadap Nilai Perusahaan Melalui Profitabilitas Andi Primafira Bumandava Eka; Mayasari Mayasari
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.v10i2.1793

Abstract

This research is a study that wants to prove from similar studies before, only this research was conducted on consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2017, which aims to know how the influence and how much the capital structure affects the company's value directly, as well as through the interfening variable profitability in making investment decisions towards the value of the company .. By using quantitative research methods that process secondary data, the magnitude of the influence can be calculated using the SPSS statistical tool with path analysis. The results of the study illustrate a very strong influence on the significance level of 92.7% on factors that influence company values ​​such as capital structure, and investment decisions through profitability. The investment decision is partially fakroe which has a unidirectional positive relationship of 0.682 to the firm value. While the capital structure and profitability are not so significant separately, although the combined effect of capital structure on firm value through profitability is 0, 487 and investment decisions on firm value through profitability are 0.541. This research is expected to provide an overview, analysis and prediction of investment decisions that will be taken by investors, both institutional investors and individual investors in consumer goods companies in order to increase the value of the company for sustainable business.
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan: Studi Pada Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018 Nabila Azahra; Tieka Trikartika Gustyana
JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 1 (2020): 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.v11i1.1833

Abstract

In facing the dynamic economic movements and the increase of competition between companies, each company must always be sensitive to the challenges and opportunities that exist to maintain and increase their competitive advantage. However, their lack of awareness on the importance in managing the dynamic knowledge makes them gain a minimum profit. The study was conducted to show the influence of Intellectual Capital on the Company’s Financial Performance. The use of Purposive Sampling Technique in sample selection resulted in the research samples of 8 Pharmaceutical Sub Sector companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The data that has been obtained is then processed using panel data regression and testing the hypotheses between the research variables both partial and simultaneous to determine the relationship. The results show that only VACA and VAHU have an influence on the company's financial performance. While simultaneously, VACA, VAHU, and STVA together affect the company's financial performance. Keywords: Return On Equity (ROE), Structural Capital Value Added (STVA), Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Value Added Intellectual Capital (VAIC)
Pengelolaan dan Penyajian Laporan Keuangan Pesantren Berbasis Akuntansi Syariah : Analisis Kritis Pedoman Akuntansi Pesantren Ifa hanifia senjiati; ira siti rohmah maulida; zaldy Suhatman; itsnaina lathifah ridwan
JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 1 (2020): 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.v11i1.1849

Abstract

The potential of managing pesantren, especially in West Java, reaches 8342 pesantren with 453,981 students. Then it needs improvement in financial management because there are still many pesantren that have not been as good as Nurul Hijrah Islamic Boarding School in East Jakarta. During this time, the pesantren presents financial reports based on PSAK 45 and PSAK Entities without a Public Accountant (ETAP). However, some pesantren have not carried out financial reporting as in the related PSAK. The research method used is qualitative with a descriptive approach. Stages of research include literature review, formulation of research problems, preparation of research methods and instruments, data analysis, and concluding. Data collection techniques through surveys of pesantren in Depok City. Data analysis uses narrative analysis. The results of the study are that pesantren financial managers generally do not have an accounting or financial education background, financial management is manually systemized or an excel application, and there is no internet connection. The financial management of pesantren in Depok is decentralized and centralized. Islamic boarding school-based financial management is the presentation of financial statements prepared based on PSAK 45 related to non-profit organizations, PSAK ETAP, and PSAK Syariah from PSAK 101 to PSAK 112 about Waqf. So some accounts are added such as murabahah, salam, and istishna accounts; mudharabah and musyarakah investments; ijarah assets; endowments; receipt of zakat, infaq, and shodaqoh; qard receivables; musyarakah mutanaqisoh investment and temporary syirkah funds.
Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Moderasi Nadya Ariana Dewi; Tieka Trikartika Gustyana
JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 1 (2020): 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.v11i1.1851

Abstract

Perusahaan sub sektor rokok merupakan salah satu penyumbang Pendapatan Domestik Bruto (PDB) Indonesia terbesar. Besarnya cukai rokok yang disumbangkan terhadap PDB mencerminkan bahwa pada umumnya, perusahaan memiliki tujuan untuk meningkatkan Nilai perusahaan dengan mengoptimalkan penerapan Good Corporate Governance serta memakmurkan para shareholders. Penelitian ini dilakukan untuk melihat pengaruh Komisaris Independen, Kepemilikan Institusional, dan Komite Audit sebagai proksi dari Good Corporate Governance dengan Kinerja Keuangan yang dihitung dengan Return on Assets (ROA) sebagai variabel moderasi terhadap Nilai Perusahaan yang diproksikan dengan Tobin’s Q. Penelitian ini menggunakan metode analisis data yaitu Regresi Data Panel dan Moderate Regression Analysis (MRA) serta pengujian hipotesis secara parsial dan simultan menggunakan Uji t dan Uji F. Penentuan sampel pada penelitian ini menggunakan non probability sampling dengan teknik pengambilan sampel menggunakan purposive sampling, maka 4 perusahaan sub sektor rokok yang terdaftar pada BEI selama periode 2013-2017 sebagai sampel. Penelitian ini menjelaskan bahwa secara parsial, Kinerja Keuangan sebelum dan sesudah memoderasi Komisaris Independen dan Nilai Perusahaan menghasilkan pengaruh secara signifikan. Lalu, Kinerja Keuangan sebelum dan sesudah memoderasi Kepemilikan Institusional dan Nilai Perusahaan menghasilkan pengaruh secara signifikan. Kinerja Keuangan sebelum memoderasi Komite Audit dan Nilai Perusahaan tidak berpengaruh secara signifikan, sedangkan setelah dimoderasi dengan Kinerja Keuangan Komite Audit berpengaruh Signifikan terhadap Nilai Perusahaan. Secara simultan, Kinerja Keuangan dapat menjadi variabel moderasi antara Good Corporate Governance dan Nilai Perusahaan. Kata Kunci: Good Corporate Governance, Kepemilikan Institusional, Komisaris Independen, Komite Audit, ROA, Tobin’s Q.
The Effect Of Profitabilty, Leverage, Audit Committee And Board Of Directors On Firm Value Safarudin Riski Majid
JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 1 (2020): 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.v11i1.1867

Abstract

This study aims to examine and analyze the effect of profitability, leverage, audit committee and board of directors on company value. The research method used is a quantitative method. The data used in this study are secondary data in the form of financial statements. The population in this study is LQ45 companies listed on the Indonesia Stock Exchange in 2015-2018. Samples were selected from the purposive sampling method and 28 samples were obtained based on several criteria. The analysis technique used in this study is multiple linear regression analysis. The analysis shows that profitability, leverage and audit committee influence the value of the company. While the board of directors has no effect on the value of the company. Simultaneously profitability, leverage, audit committee and board of directors affect the value of the company. The results also showed profitability, leverage, the audit committee and the board of directors were able to explain the dependent variable that is the value of the company by 95% and the rest was influenced by other variables. This research can be used by companies to increase the value of the company. Keywords : profitability, leverage, LQ45, firm value.
Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran dengan Komitmen Organisasi sebagai Variabel Intervening Risma Wira Bharata; Octavia Laksmi Pramudyastuti; Suci Nasehati Sunaningsih
JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 1 (2020): 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.v11i1.1879

Abstract

Penelitian ini mempunyai tujuan untuk mencari pengaruh partisipasi anggaran terhadap senjangan anggaran dengan komitmen organisasi sebagai variabel intervening pada sekolah inklusi di Kabupaten Gunungkidul. Penelitian ini menggunakan metode survai dengan menyebarkan kuesioner yang terdiri dari 6 item pertanyaan untuk senjangan anggaran, 5 item pertanyaan untuk partisipasi anggaran, dan 9 item pertanyaan untuk komitmen organisasi. Sampel penelitian ini adalah 100 kepala sekolah inklusi dan 10 pegawai dinas pendidikan yang menangani anggaran sekolah inklusi. Penentuan sampel menggunakan purposive sampling. Setelah data terkumpul, selanjutnya diolah menggunakan analisis jalur atau Partial Least Square (PLS) dengan software PLS 3.0 Penelitian ini menghasilkan bahwa partisipasi anggaran mempunyai pengaruh terhadap senjangan anggaran dengan nilai t-statistic 0.431, partisipasi anggaran terhadap komitmen organisasi 0.866 dan komitmen organisasi berpengaruh terhadap senjangan anggaran dengan t-statistic 0.822, ketiga hipotesis ini tidak terdukung (hipotesis tidak ditterima) karena mempunyai nilai kurang dari1,64
Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus, Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Pp 23 Tahun 2018 Tentang Wajib Pajak Yang Memiliki Peredaran Bruto Tertentu Dengan Persepsi Keadilan Wajib Pajak Sebagai Variabel Pemodera Trisandi Eka Putri
JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 1 (2020): 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.v11i1.1886

Abstract

This study aims to determine the effect of taxpayers awareness, tax service quality and tax socialization on PP 23 Year 2018 tax compliance with perceptions of tax fairness as a moderating variable on KPP Pratama Subang Tax Office. This study uses descriptive quantitative method using primary data. Data collection techniques are questionnaires. The population in this study are taxpayers who have businesses/SMEs in Subang Regency, and samples in this study are SMEs taxpayers registered in KPP Pratama as many as 155 respondents. Hypothesis testing using multiple regression analysis and moderated regression analysis (MRA). The results of this study indicate that taxpayers awareness has a positive effect on taxpayer compliance, tax service quality has a positive effect on taxpayer compliance, tax socialization has a positive effect on taxpayer compliance, in addition simultaneous awareness of taxpayer, quality of tax services, and influential tax socialization positive for taxpayer compliance. However, with the inclusion of moderating variables namely the perception of tax fairness does not strengthen or weaken the awareness of taxpayers on taxpayer compliance, perceptions of tax justice do not strengthen or weaken the quality of tax services and perceptions of tax fairness do not strengthen or weaken taxation socialization on tax compliance.
Pengaruh Board Independence, Firm Size, Debt To Equity Ratio, Net Profit Margin Terhadap Kebijakan Dividen Pada Perusahaan (Sub Sektor Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bei 2009 – 2018) Desiana Dinda Nur Aziza; Riana R Dewi; Rosa Nikmatul Fajri
JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 1 (2020): 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.v11i1.1887

Abstract

Dividend policy is a profit right used by investors where the profit will be shared or retained for reinvestment. The population used by researchers are 8 food and beverage companies listed on the Indonesia Stock Exchange in 2009-2018. Sampling by purposive sampling technique, 8 companies were selected. Data analysis techniques in this study were multiple linear regression. This study obtained the results of board independence and net profit margin affect the dividend policy, while the firm size and debt to equity ratio do not affect the dividend policy. The benefits of research are providing additional information to researchers who will develop knowledge in the field of financial accounting.
Penerapan Sistem Akuntansi Pada Usaha Mikro Kecil dan Menengah Kecamatan Pandenglang Kabupaten Pandeglang Provinsi Banten Yoyoh guritno
JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 1 (2020): 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.v11i1.1936

Abstract

Abstract MSMEs become one of the important drivers in building the country's economic strength because MSMEs can create jobs more quickly than other business sectors, have the ability to adapt to economic crisis conditions and contribute greatly to Bruto.. So far, MSMEs have contributed 57-60% of the Gross Domestic Product (PBD) and the employment rate is around 97% of the entire national workforce (MSME Business Profile by LPPI and BI in 2015). Good fund management is an important factor that can lead to the success or failure of MSMEs in addition to other factors. A good way to manage funds is to apply good accounting. This research aims to identify the application of accounting records and the presentation of financial statements and an understanding of the accounting standards of entities without public accountability (SAK ETAP). The results of this study indicate that the majority of MSME managers do not implement an accounting system and only 9% of MSMEs understand SAK ETAP and only 7% of MSMEs implement accounting systems and present financial reports in full according to SAK ETAP. This is due to the level of education of most of the SMPs and SMA and lack of interest in implementing an accounting system as well as a lack of socialization about the accounting system and SAK ETAP from the relevant local government
Internal Control Pemerintah Desa Dalam Pengelolaan Dana Desa Retno Murni Sari
JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 2 (2020): 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.v11i2.1962

Abstract

In order to achieve a state that is clean and free from corruption, it is necessary to have a commitment from the government by building a Government Internal Control System (SPIP) as in order to achieve effective, efficient, transparent and accountable management of state finances, it is mandatory to control the implementation of government activities. The need to apply the principles of accountability for village fund reporting and transparency is expected to result in compliance in the village government in managing village funds starting from the planning and budgeting stages. Because so far the management of village funds is not in accordance with the provisions set by the government. This study aims to analyze the internal control of the village government in the management of the 2018 Village Fund by taking the Pojok Village Government, Ngantru District, Tulungagung Regency, East Java. The data used are primary data obtained directly from the source by means of observation and structured interviews with Pojok Village Government Officials (Village Head, Head of Finance, Head of Development, and BPD). Secondary data obtained from third parties or literature, documentation, reference books, laws, and electronic media. The data analysis method used in this research is descriptive with a qualitative approach. The results show that the implementation of the Government Internal Control System in the management of the Village Fund and the implementation of village development has been carried out in accordance with applicable regulations, implemented with openness and accountability, and invites local village communities to participate in village development using the 2018 Village Fund.

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