JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
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.
Articles
401 Documents
<![CDATA[Pengaruh Kinerja Keuangan dan Opini Audit terhadap Audit Report Lag pada Perusahaan Perbankan 2014 – 2017 ]]>
<![CDATA[Fitri Ani]]>;
<![CDATA[Yuli Chomsatu]]>;
<![CDATA[Riana R Dewi]]>
<![CDATA[ JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 2 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v11i2.2023
<![CDATA[The purpose of this research is to test the influence of profitability, solvency, liquidity, corporate size and opinion of audits on the audit report lag of the company. Researchers use 31 companies listed on the Indonesia Stock Exchange period 2014 – 2017 from the audited company. Based on the results of hypothesis 1 testing which states profitability is approved for auditareports, the company's lag is supported by empirical evidence. Hypothesis testing 2, which was approved as solvency, was approved against the company's audit lag report which was not supported by empirical evidence. The hypothesis 3 test that states liquidity is recognized for the audit lag report is not supported by empirical evidence. Testing the fourth hypothesis stating company size was approved for audit lag reports is not supported by empirical evidence. Whereas the 5th hypothesis stating that audit opinion was approved for the audit lag report was not supported by the police.]]>
<![CDATA[Islamic Corporate Social Responsibility dan Kinerja Lingkungan Sebagai Determinan Profitabilitas Perbankan Syariah di Indonesia ]]>
<![CDATA[Esy Nur Aisyah]]>;
<![CDATA[Riswanti Riswanti]]>
<![CDATA[ JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 2 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v11i2.2061
<![CDATA[In carrying out corporate social responsibility, islamic banking must carry out Corporate Social Responsibility in accordance with Islamic law or called Islamic Corporate social Responsibility and pay attention to environmental management, so as to make a good contribution ffrom the community towards the company. This study aims to determine the effect of Islamic Corporate Social Responsibilty and envoromental performance on profitability. The sample used in this study were 11 islamic commercial bank with the study period of 2011-2015. The analytical tool used is multiple regression analysis. The test result show that Islamic Corporate social Responsibility has a significant positive effect on profitability and environmental performance has a significant negative effect on profitability. And based on the result of the determinant test (R square), the ICSR and environmental performance variables are able to explain its effect on profitability by 26%, while the rest is explained by other variables. Keywords: Environmental Performance, Islamic Corporate Social Responsibility, Islamic Banking, Profitability.]]>
<![CDATA[Pengaruh Income Smoothing, Konservatisme Akuntansi, dan Informasi Laba terhadap Koefisien Respon Laba ]]>
<![CDATA[Ahalik Ahalik]]>;
<![CDATA[Kelvin Christian]]>
<![CDATA[ JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 2 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v11i2.2063
<![CDATA[This research aims to analyze the influence of income smoothing, conservatism accountancy, and earnings informastion towards earnings response coefficient. The population in this research are all of the manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2015 - 2017. The sample selection by using purposive sampling and obtain a sample of 78 companies or 234 observation data. The data analysis method used in this multiple regression analysis by using SPSS version 24. The simultaneously result showed that income smoothing, conservatism accountancy and earnings information with simultaneously affect to earnings response coefficient. The partially result showed that conservatism accountancy affect negatively to earnings response coefficient while income smoothing and earnings information do not affect to earnings response coefficient.]]>
<![CDATA[Struktur Modal Di Indeks LQ45 Bursa Efek Indonesia Pada Tahun 2016-2018 ]]>
<![CDATA[Yunike Berry]]>
<![CDATA[ JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 2 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v11i2.2088
<![CDATA[Penelitian ini menguji faktor – faktor penentu struktur modal dan kaitannya dengan teori struktur modal yang digunakan. Selain itu penelitian juga menguji lebih lanjut hubungan antara struktur modal dan kinerja keuangan perusahaan untuk menguji konsistensi hasil pengujian sebelumnya. Data yang digunakan adalah perusahaan – perusahaan yang terdaftar dalam indeks LQ45 di tahun 2016- 2018. Hasil penelitian menunjukkan terdapat empat faktor yang berhubungan dengan struktur modal yaitu pertumbuhan perusahaan, likuiditas, ukuran perusahaan dan struktur aset perusahaan. Dan dari hasil tersebut juga menunjukkan bahwa teori pecking order nilainya lebih dominan dan signifikan untuk sampel penelitian.]]>
<![CDATA[English The Effectiveness of the Use of Warrants and Warrants in Collecting Tax Arrears to Increase Tax Revenues (Study at KPP Pratama Surabaya Sukomanunggal): tax ]]>
<![CDATA[Zuraidah Ida]]>;
<![CDATA[Muhamad Zainal Abidin Alhabsyi]]>
<![CDATA[ JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 2 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v11i2.2106
<![CDATA[The purpose of this study was to determine the effectiveness and contribution of the use of warning letters and forced letters in collecting tax arrears at KPP Surabaya Sukomanunggal in the 2016-2018 period. This type of research is a qualitative research with a descriptive approach. The data in this study consisted of primary data and secondary data. Data collection techniques using interviews and documentation. In this study illustrates the collection of tax arrears with letters of warning and forced letters in increasing tax revenue at KPP Pratama Surabaya Sukomanunggal. The analytical method used in this research is descriptive analysis using ratio analysis of effectiveness and contribution using calculation formulas. The results of this study indicate that the level of effectiveness of warning letters is classified as ineffective because the percentage of Warning Letter produced is still far below 60% caused by the low awareness of mandatory and the inability of taxpayers to pay their tax debt. While the forced letter as a whole is not enough to say effective because the percentage produced shows a downward trend caused by the lack of number of tax officers, especially the Tax Bailiff who plays an important role in the notification or delivery of the Forced Letter and also awareness of taxpayers in paying their low tax debt and also contributions made from letters of reprimand and forced letters are still lacking in tax revenues.]]>
<![CDATA[ASSETS PRODUCTIVITY AND COMMUNITY HEALTH ACTIVITIES DISCLOSURES ON MANUFACTURING COMPANIES ]]>
<![CDATA[Helmy Adam]]>;
<![CDATA[Kristina Mevita Sari]]>
<![CDATA[ JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 2 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v11i2.2107
<![CDATA[This study aims to describe and analyze various public health activities that are revealed in the annual publications of manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2017-2018. Base on 93 companies that were observed, 84 companies (95.2%) had disclosed their public health activities, while 9 companies (4.8%) did not make any consecutive disclosures for 2 (two) years. The results of this study also indicate that, disclosure of aspects of public health was influenced by Return on Assets (ROA) which means that public health programs are influenced by the productivity of company assets in generating profits.]]>
<![CDATA[The Penerapan E-Procurement Dan Pengendalian Internal Dalam Meningkatkan Efektivitas Pencegahan Fraud Pengadaan Barang Dan Jasa ]]>
<![CDATA[Budi Septiawan]]>;
<![CDATA[Dini Fitria Ningsih]]>
<![CDATA[ JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 2 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v11i2.2116
<![CDATA[Fraud is still a phenomenon in the activities of procurement of goods and services in various sectors, this study revealed how the implementation of e-procurement and adequate internal control will increase the effectiveness of fraud prevention of goods and services. The Bandung City Bhayangkara Hospital was the subject of this study. The sampling technique used is the saturation sample method which is part of non-probability. While the statistical analysis used in this study is the validity test, reliability test, multiple correlation analysis, multiple linear regression analysis, T test and F test. The results showed that the implementation of e-procurement on the effectiveness of fraud prevention procurement of goods and services is 32.8% . The influence of internal control on the effectiveness of fraud prevention procurement of goods and services is equal to 33%. Simultaneously shows that the magnitude of the effect of the implementation of e-procurement and internal control on the effectiveness of fraud prevention of goods and services procurement of 65.8%. Keywords : E-Procurement, Internal Control, Fraud Prevention of Goods and Services]]>
<![CDATA[Peta Kemampuan Keuangan Daerah ]]>
<![CDATA[Wahyudin Hasan]]>;
<![CDATA[Kalzum R. Jumiyanti]]>
<![CDATA[ JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 1 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v12i1.2350
<![CDATA[Regional autonomy makes the region be able to manage its region potential so that it will improve the aid of the community, facilitate public services, and regions given the opportunity to be able to compete to develop regions by legislation. However, the authority of regional autonomy does not necessarily make the area live independently in managing regional finance. This is the phenomenon of still high participation rates or the role of the central government in helping the regional government their managing regional finance activities through transfer funds. Therefore, this research was conduct to analyze regional financial capabilities for each region in the Province of Gorontalo considered this area has the potential of abundant natural resource wealth and has the opportunity to improve regional financial management. The analytical method are used Share and Growth analysis tools. The results showed that regional financial capabilities for each region in Gorontalo Province with a general quadrant method still in relatively evenly distributed portions. Quadrant 1 with the condition of the ideal area, which means this area is categorized by independent and potential regions, there are Gorontalo City, Gorontalo Regency, Boalemo Regency, and Bone Bolango Regency. Furthermore, there are two regions Pohuwato Regency and North Gorontalo Regency entering the quadrant 2 zone which means that the conditions are not ideal. But it needs to be underlined by this area to have the ability to develop its local potential so that the regional revenue has the opportunity to take a big role in financing total expenditure.]]>
<![CDATA[Penerapan Sistem Informasi Akuntansi Pada Pelayanan Apotek Pharm 24 Yogyakarta: Akuntansi; Laporan Keuangan; Pengolahan Data; Aplikasi; MYOB Premier V.16 ]]>
<![CDATA[Mari Rahmawati]]>;
<![CDATA[Winda Amelia]]>
<![CDATA[ JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 1 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v12i1.2392
<![CDATA[Abstract The running of business activities, of course, requires important components such as accounting that determines whether the business is running smoothly or not. With accounting, business owners will know the possibilities that will happen in the future. To find out this possibility, companies need financial reports to obtain information about the company's losses or profits. However, there are still many business fields that have problems in presenting financial statements that are inaccurate and time-consuming. Based on this, the authors conducted research on the accounting data processing process at Pharm 24 Pharmacy which still uses manual recording where the authors make observations and interviews with the system at the Pharmacy, then the recording is applied to a computerized recording system using the MYOB Premier V. Accounting Application. 16. The purpose of this study is to determine the resulting accounting process after computerized processing of accounting data and then make comparisons with a manual accounting recording system. The results of this study can assist the Pharm 24 Pharmacy in processing their business accounting data to make it more effective and efficient in recording so that the resulting financial reports are more accurate. Keywords: Accounting; Financial statements; Data processing; Application; MYOB Premier V.16]]>
<![CDATA[Peta Informasi Penyusutan Aset Tetap Menggunakan Metode Garis Lurus ]]>
<![CDATA[Dedi Suhendro]]>;
<![CDATA[Ade Septian Hasibuan]]>;
<![CDATA[Candra Wiranto Sitorus]]>
<![CDATA[ JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 1 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v12i1.2403
<![CDATA[The depreciation system for fixed assets in this study uses the straight-line method and develops a computerized asset depreciation information system. The research subject is PT Perkebunan Nusantara III (persero) special area of Sei Mangkei, Simalungun Regency and the object of research regarding the depreciation system of fixed assets using the straight-line method. Depreciation of these assets includes depreciation of buildings, office equipment, vehicles and other fixed assets used in research, with data collection techniques used including interviews, observations and library studies. The results show that the development of a fixed asset depreciation system using the straight-line method can process data when calculating depreciation costs, and depreciation reports required by PT Perkebunan Nusantara III (persero).]]>
