cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota bekasi,
Jawa barat
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
 34   35   36   37   38 
Penerapan Manajemen Risiko Berbasis Artificial Intelligence di Perbankan Mutiara Dewi Permatasari; Nisa Aurelya Salsabyla; Nurfitri Nurfitri
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 2 (2021): 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.v12i2.2886

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Artifial Intelligence (AI) di sektor perbankan dan peran AI dalam manajemen risiko perbankan. Penelitian ini merupakan penelitian kualitatif dengan menggunakan pendekatan studi pustaka, yang diperoleh dari beberapa sumber literatur berupa jurnal ilmiah, artikel, penelitian terdahulu maupun e-book terkait yang dimuat di media dengan kredibilitas jelas secara online. Data dianalisis menggunakan analisis deskriptif berkaitan dengan penerapan artifial intelligence pada manajemen risiko di bank secara menyeluruh, kemudian menyimpulkan hasil-hasil atas penelitian-penelitian tersebut. Penelitian ini menemukan bahwa perbankan termasuk ke dalam bidang yang dituntut untuk dapat menerapkan AI dengan maksimal, dikarenakan adanya persaingan yang sangat kompetitif. Selain itu, kami juga menemukan bahwa artificial intelligence yang berperan sebagai risk management, benar- benar dapat membantu lembaga keuangan perbankan untuk mengatasi dan meminimalisir permasalahan yang terjadi, sehingga dapat mengoptimalkan pendapatan dan mengurangi adanya kerugian. Saran bagi penelitian selanjutnya yaitu dapat melakukan pada industri lain yang terkait, dengan isi pembahasan yang lebih mendalam.
Kapitalisasi Tipis, Campuran Aset, Penghindaran Pajak Vita Aprilina
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 2 (2021): 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.v12i2.2915

Abstract

This study aims to examine the acceptance of asset mix, thin capitalization on tax avoidance. This study uses secondary data from financial report and annual report. The populatioan in this study were all pharmaceutical companies listed on the Indonesia Stock Exchange in 2015-2019 and the sample was taken using a purposive sampling technique with several criteria for sampling. Data analysis in this study used multiple linear regression. The results showed that tin capitalization had a positive effect on tax avoidance, while the asset mix proxied by inventory intensity had no effect on tax avoidance.
yuhanad, Pengaruh Kualitas Audit dan BOPO terhadap Profitbailitas Dinda Fali Rifan; Yuha Nadhirah Qintharah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 2 (2021): 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.v12i2.2966

Abstract

ABSTRACTThis study aims to determine and analyze the effect of Audit Quality and Operating Costs on Operating Income (BOPO) on profitability as measured by Return on Assets (ROA). The research method used is a quantitative approach, with the research population being Islamic Commercial Banks (BUS) in Indonesia and registered with Bank Indonesia for the period 2012-2018. The sample in this study were 6 Islamic Commercial Banks from a total of 14 Islamic Commercial Banks obtained using the purposive sampling method. The sample data was tested using descriptive analysis techniques, while the hypothesis testing was tested using multiple linear regression analysis. The results in this study indicate that the audit quality variable has a negative effect on profitability as measured by ROA and the BOPO variable also has a negative effect on profitability as measured by ROA. In addition, the variables of audit quality and BOPO together have an effect on ROA. Keywords: Audit Quality, BOPO, ROA, Islamic Commercial Bank
Tingkat Sistematika Dan Pelayanan Penggunaan E-Filing Terhadap Kepatuhan WP Dimoderasi Pemahaman WP: Tingkat Sistematika Dan Pelayanan Penggunaan E-Filing Terhadap Kepatuhan WP Dimoderasi Pemahaman WP Fitri Andriani; Retno Wulandari; Supami Wahyu Setiyowati
JRAK: Journal of Accounting Research and Computerized Accounting Vol 13 No 1 (2022): 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.v12i2.3077

Abstract

Abstrak This study aims to obtain evidence and explain the effect of the systematic level of e-Filing and the service of using e-Filing on taxpayer compliance, along with understanding taxpayers as a moderating variable. The level of systematics of e-Filing in this study is the level of ease and difficulty for its users. The service using e-Filing in this research is a service provided by the Direktorat Jenderal Pajak (DJP) to taxpayers through the Primary Tax Service Office (KPP), to be able to report SPT online. Research implemented to Individual Taxpayers (WPOP) registered at KPP Pratama Kepanjen. study This is a quantitative research. The information used is data raw (primary), using a survey method to carry out questionnaires. The technique of obtaining a sample using accidental sampling, obtained as many as 75 people. The data analysis method used path analysis with the help of the SmartPLS 3.0 test tool. Based on the test results, it is concluded that (1) the level of systematic use of e-FiIing has no effect on taxpayer compliance. (2) the service using e-FiIing has a positive and significant impact on taxpayer compliance. (3) understanding taxpayer snot can moderate the effect of the systematic level of use of e-FiIing on taxpayer compliance. (4) understanding of taxpayers moderates the effect of service relations using e-FiIing on taxpayer compliance. Kata Kunci: e-filing, compliance, service, taxpayers, understanding
Implementasi Good Corporate Governance Terhadap Nilai Perusahaan Melalui Pengungkapan Corporate Social Responsibility Sura Klaudia; Parawiyati Parawiyati; Harmono Harmono
JRAK: Journal of Accounting Research and Computerized Accounting Vol 13 No 1 (2022): 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.v12i2.3115

Abstract

This study aims to examine the effect of good corporate governance through disclosure of corporate social responsibility on stock prices that focuses on BUMN (Badan Usaha Milik Negara) because BUMN (Badan Usaha Milik Negara) is a government-owned company that has rules in law to implement good corporate governance and implementing corporate social responsibility, so this research includes government board proxies in the elements of good corporate governance. This research is a quantitative study using secondary data. Sampling in this study using purposive sampling technique with the companies that became the sample of the study amounted to 11 BUMN (Badan Usaha Milik Negara) during the 2015-2018 observation year. The results showed that the independent board of commissioners had no effect on firm value, the independent board of commissioners in BUMN (Badan Usaha Milik Negara) had no effect on stock prices through disclosure of corporate social responsibility, while other tests showed a positive effect of government ownership, managerial ownership The audit committee through disclosure of Corporate Social Responsibility on share prices
Pengaruh Pendapatan Premi, Hasil Underwriting, Hasil Investasi Dan Risk Based Capital Terhadap Laba Perusahaan Asuransi: Indonesia Fanny Oktivia Denovis; Sari Arsita; Nurhayati Nurhayati
JRAK: Journal of Accounting Research and Computerized Accounting Vol 13 No 1 (2022): 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.v12i2.3211

Abstract

This study’s objective is to identify the effect of premium income, investment results, and risk based capital towards the profit of insurance companies period 2015 until 2020. This study is a quantitative-descriptive research, which is a research that defines the characteristics of the variable with the data used numeric form. The population of this study are 15 insurance companies and 6 companies as the sample, which use a non-probability sampling. The sampling technique used in this study is purposive sampling, with the criteria for insurance companies that went go-public and were listed on the Indonesia Stock Exchange in 2015-2020 period and insurance companies that issued financial statements during the 2015-2020 period. Hypothesis testing is done by classic assumption test, multiple linear test, and hypothesis (model accuracy) test.. Data analysis was performed with Statistical Package for the Social Sciences (SPSS) assisted by SPSS Windows Release 24 statistical application to facilitate data processing. The results of this study are that premium income and risk based capital do not significantly affect the profits of insurance companies. Investment results show a significant effect on the profits of insurance companies does not significantly affect the profits of insurance companies. Key Words : Premium Income, Investment Result, Risk Based Capotal, Profit of Insurance Company
Pengaruh Struktur Kepemilikan Terhadap Agresivitas Pajak Pada Perusahaan Manufaktur di Indonesia Vandalucia Faradhilah Verose; Isna Putri Rahmawati
JRAK: Journal of Accounting Research and Computerized Accounting Vol 13 No 1 (2022): 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.v12i2.3212

Abstract

This study aims to determine the effect of corporate ownership structure consisting of concentrated ownership, government ownership, institutional ownership, and foreign ownership on tax aggressiveness. The total sample used in this study is 200 taken from manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2019. The results found that concentrated and foreign ownership had a negative effect on tax aggressiveness, while institutional ownership had a positive effect on tax aggressiveness. Meanwhile, government ownership has no significant effect on tax aggressiveness.
Kinerja Organisasi Pada Instansi Pemerintah: Bagaimana peran dari Capital Intellectual? Amrie Firmansyah; Elzami Haqie Ednoer; Friska Dwi Enita
JRAK: Journal of Accounting Research and Computerized Accounting Vol 13 No 1 (2022): 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.v13i1.3216

Abstract

Intellectual capital as an intangible asset that has not been regulated in financial accounting standards has been reviewed in recent decades. In the public sector, intellectual capital review and testing are still limited. This study aims to examine the effect of intellectual capital on organizational performance. This study uses primary data sourced from questionnaire surveys to the Directorate General of Taxes employees, namely Account Representatives. The questionnaire survey was conducted online from 17 to 21 January 2022. Hypothesis testing was carried out using multiple linear regression tests. This study concludes that public organizational capital, public social capital, and relational public capital positively affect organizational performance. Meanwhile, technological public capital has a negative effect on organizational performance, and public human capital does not influence organizational performance. This study shows public sector organizations to include intellectual capital components in improving employee development policies and planning to improve organizational performance.
Kompetensi Auditor dan Efektivitas Audit Syariah Internal dengan Dukungan Senior Manajemen sebagai Moderasi Yetri Martika Sari; Shinta Widyastuti
JRAK: Journal of Accounting Research and Computerized Accounting Vol 13 No 1 (2022): 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.v13i1.3221

Abstract

The phenomenon of the lack of competence of internal Shariah auditors became the basis for the development of this research with the aim to test the influence of competence on the effectiveness of internal Sharia audits taking into account the role of senior management support. The research data was collected using questionnaires and obtained by 34 respondents who were internal auditors at four Islamic commercial banks in Indonesia. The study used a quantitative approach and statistical testing was conducted using smartpls. The results of this study confirm that competence has no effect on the effectiveness of internal Sharia audits and senior management support does not moderate the relationship between competence and effectiveness of internal Sharia audits. Senior management support is identified as homologizer moderation. This research provides insight that the effectiveness of internal Sharia audits will not be realized if the competence of internal auditors is not improved, especially competence related to auditor knowledge about sharia / fiqh muamalah or sharia audit that can be proven by ownership of certification related to sharia. If you want the effectiveness of internal Sharia audit to increase then senior management can design continuing education for its employees to improve competence in the field of Sharia / fiqh muamalah / sharia audit
CERKAS System Development: Smart Web-Based Sharia Accounting as a Learning Media Purnama Putra; Putra Wisnu Agung Sucipto; Alto Wirahadi Kusuma; Innaroh Hamidah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 13 No 1 (2022): 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.v13i1.3236

Abstract

The COVID-19 pandemic is a virus that has shaken the world, including Indonesia. The existence of the COVID-19 pandemic has dealt a very hard blow in every sector of Indonesian people's lives. One of the sectors affected by the COVID-19 pandemic is in the education sector. Distance learning has become a new problem in the world of education, but on the other hand, research and creativity have emerged in adjusting to the manufacture of learning media aimed at increasing students' motivation and competence. Research in the form of developing this system using the ADDIE (Analysis, Design, Development, Implementation,Evaluation ) method creates a web-based application called CERKAS: Smart Syariah Accounting which seeks to provide solutions to distance learning problems, more specifically for Islamic banking majors at the Vocational High School level. (SMK). The CERKAS web-based application was tested by asking for validation from the experts and the research object, namely 70 students of Islamic banking majoring in Islamic banking. Experts were given questionnaires related to material, application (easiness and appearance), language while respondents from students were given questionnaires in the form of: convenience, appearance, completeness of learning facilities, learning process, learning impact. The results obtained are based on the views of experts and research respondents that the CERKAS application in the category is very feasible to be applied and implemented as a learning media.

Page 36 of 41 | Total Record : 401

 34   35   36   37   38 

Filter by Year

2010 2026


Reset
Filter By Issues
All Issue Vol 17 No 1 (2026): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi (JRAK Vol 16 No 2 (2025): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 16 No 1 (2025): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 15 No 2 (2024): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 15 No 1 (2024): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 14 No 2 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 14 No 1 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 13 No 2 (2022): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 13 No 1 (2022): Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 12 No 2 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Vol 12 No 1 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Vol 11 No 2 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi Vol 11 No 1 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi Vol 10 No 2 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Vol 10 No 1 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Vol 9 No 2 (2018): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 9 No 1 (2018): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 8 No 2 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 8 No 1 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 7 No 2 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 7 No 1 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 6 No 2 (2015): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 6 No 1 (2015): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 5 No 2 (2014): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 5 No 1 (2014): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 4 No 2 (2013): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 4 No 1 (2013): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 3 No 2 (2012): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 3 No 1 (2012): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 2 No 2 (2011): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 2 No 1 (2011): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 1 No 2 (2010): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 1 No 1 (2010): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi More Issue