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
 37   38   39   40   41 
Penerimaan Retribusi Dan Pajak Daerah Terhadap Pertumbuhan Ekonomi Melalui Belanja Daerah Sebagai Variabel Intervening Edy Sugiarto; Sura Klaudia; Munaroh Munaroh
JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 2 (2023): 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.v14i2.7076

Abstract

This study aims to determine the relationship between regional taxes and economic growth, regional levies and economic growth, regional taxes and economic growth through regional expenditures as an intervening variable, and regional levies and economic growth through regional expenditures as an intervening variable. The population in this study consisted of the Probolinggo Regency APBD, regional fees, regional gross domestic product at constant prices, and local tax reports. The Probolinggo Regency APBD in one decade (2012-2021) consisted of 40 samples from all variables, namely all regional tax reports, regional levies, regional gross domestic product, and the samples in this study. I obtained secondary data from the Central Bureau of Statistics (BPS) of Probolinggo Regency. The analysis technique uses SPSS 25, and the test results show that regional taxes have an effect on economic growth, regional levies do not, regional taxes moderated by regional spending have an effect, and regional levies moderated by regional expenditures have an effect on economic growth. Keywords: Regional Tax, Regional Retribution, Regional Expenditure, Economic Growth.
Pengaruh Media Exposure, Ukuran Perusahaan, Profitabilitas, dan Leverage Terhadap Carbon Emission Disclosure Tri Maya Utari; Vita Aprilina
JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 2 (2023): 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.v14i2.7335

Abstract

The purpose of this study is to analyze the effect of media exposure, company size, profitability, and leverage on carbon emission disclosures. This research is research using descriptive methods with quantitative analysis using secondary data. The sample for this research is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique in this study was purposive sampling. The independent variables used in this study are the Effect of Media Exposure, Firm Size, Profitability, and Leverage. The dependent variable used in this study is Carbon Emission Disclosure. The data analysis technique used is multiple linear analysis. By processing data using Eviews 9. Based on the test results, media exposure and leverage have a positive effect on carbon emission disclosure. While company size and profitability have no effect on carbon emission disclosure. So with this, it is hoped that the next researcher can add other independent variables that are not used in this research. Keywords: Media Exposure, Company Size, Profitability, Leverage, Carbon Emission Disclosure.
Kesadaran Wajib Pajak, Kualitas Pelayanan, Sanksi Perpajakan dan Kepatuhan Wajib Pajak Kendaraan Bermotor Meidy Kantohe; Miryam Lonto; Yosua Gary Pakasi
JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 2 (2023): 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.v14i2.7376

Abstract

Motor vehicle tax is a potential source of local tax revenue for the Minahasa district because the number of vehicles registered at the SAMSAT Tondano Joint Office is increasing every year. However, this has not been proportional to the increase in the number of taxpayers paying motor vehicle taxes. This study aims to determine the effect of taxpayer awareness, service quality and tax sanctions on taxpayer compliance in paying motor vehicle taxes at the SAMSAT Tondano office. The method used in this study is a quantitative research method with a population of 107,383 taxpayers whose vehicles are registered at the SAMSAT Tondano Joint Office. The sampling technique uses Accidental Sampling, namely taxpayers who coincidentally meet researchers at the SAMSAT Tondano Joint Office. The number of samples is calculated using the slovin formula and the number of samples obtained is 100 taxpayers. The data analysis technique uses multiple linear regression analysis with the help of SPSS version 29 software. The results of this study indicate that taxpayer awareness, service quality and tax sanctions have a significant effect on taxpayer compliance in paying motor vehicle taxes at the SAMSAT Tondano Joint Office.
Sales Growth, Company Size, Profitability, and Non-Debt Tax Shield on Capital Structure In Food and Beverage Sub-Sector Companies Listed on The Indonesia Stock Exchange Nicholas Renaldo; Christian Rusli; Suhardjo Suhardjo; Suharti Suharti; Tandy Sevendy
JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 2 (2023): 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.v14i2.7387

Abstract

This study aims to determine the effect of sales growth, company size, profitability, and non-debt tax shield on the capital structure of food and beverage sub-sector consumption companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This study used secondary data. The sampling technique in this study used purposive sampling. The number of samples obtained amounted to 38 companies. Data analysis in this study used quantitative descriptive and several calculations using the SmartPLS software. From this study, it can be concluded that only the non-debt tax shield significantly affects capital structure. While sales growth, company size, and profitability do not have a significant effect on capital structure.
The Profitability Analysis on Company Value Using Islamic Social Reporting as a Moderating Variable Dinda Fali Rifan; Maria Hodijah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 2 (2023): 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.v14i2.7419

Abstract

The value of company is generally measured through the share price. The high company value is generally indicated by increasing the share price of a company in the market. For companies listed in the Jakarta Islamic Index (JII), the high share prices are not accompanied by the high profitability values, either decreasing or increasing. The profitability indicator is measured through Return on Assets (ROA). Therefore, ISR was added as a moderating variable in this research. This research aims to determine the effect of the profitability variable on the company value variable with Islamic Social Reporting (ISR) as a moderating variable in companies listed in the Jakarta Islamic Index (JII) for 2019-2021. This study uses a quantitative approach. Sampling was carried out using a purposive sampling technique, as well as data processing using SmartPLS version 4. This research concludes that the profitability as proxied through ROA has no effect on the company value. Apart from that, ISR disclosure as a moderating variable cannot influence the relationship between profitability and company value.
Ketahanan Keuangan Provinsi Jawa Barat Selama Pandemi (Studi Pada 27 Kabupaten/Kota di Provinsi Jawa Barat) Hans Victor Sitepu; Mirza Melia Amatunnisaa; Janah; Baitiya Mu'minan; Misbahhudin
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 2 (2025): 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.v16i2.10811

Abstract

Covid-19 has had a great global influence, notably in Indonesia. West Java, Indonesia's most populous province, is expected to pursue economic recovery policies throughout the epidemic, albeit this has not been practically proven. This study sought to determine whether there were substantial disparities in the financial performance of 27 regencies/municipalities in West Java Province before and throughout the pandemic over a two-year period (2018–2021). Mathematical computations, descriptive statistics, and inferential analysis using paired t-test calculations for each average financial performance metric were used. Despite the difficult conditions during the pandemic, this study reveals that numerous regencies/municipalities in the West Java Province region had positive financial outcomes. Ten regencies/ municipalities saw a rise in fiscal decentralization, effectiveness ratio, and efficiency ratio. Aside from that, 8 districts/cities gained independence throughout the epidemic. Not to mention that six regencies/cities showed increased growth rates during the outbreak.
Analisis Faktor-Faktor Yang Mempengaruhi Opini Audit Going Concern Pada Perusahaan Pariwisata Dan Transportasi Logistik Di BEI Nurul Dwi Aprilia; Nur Fitriyah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 2 (2025): 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.v16i2.10997

Abstract

This study aims to analyze the factors that affect the audit opinion of going concern in tourism and logistics transportation sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. Using a quantitative approach with logistic regression analysis of 100 observations from 20 companies, this study examined the influence of the previous year's audit opinion, financial distress, company size, and company growth. The results showed that the previous year's audit opinion had a significant influence on the audit opinion going concern, while financial distress, company size, and company growth did not show a significant influence. The conclusion of this study confirms that auditors need to consider previous audit opinions in assessing the company's business viability, as well as provide investors with insight into the risks that may be faced by companies in the tourism and transportation logistics sectors. Keywords: Audit Opinion Going Concern; the previous year's audit; Financial Distress; Company Size; Company Growth
Implementasi Akuntansi Sederhana dan Literasi Akuntansi terhadap Sustainability Finansial dengan Moderasi Tingkat Pendidikan Yudi Febriansyah; Amir Hamzah; Iman Teguh
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 2 (2025): 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.v16i2.11297

Abstract

Abstract This study aims to analyze the effect of simple accounting implementation and accounting literacy on the financial sustainability of housewives, and to examine the moderating role of education level in this relationship. The research is motivated by the low adoption of financial recording and limited accounting literacy among housewives, which negatively impacts household financial resilience. The study employs a quantitative approach with a descriptive-verificative method. A total of 247 housewives in Kuningan Regency were selected using a random sampling technique. Data were collected via questionnaires and analyzed using SmartPLS 4.0. The results reveal that both simple accounting practices and accounting literacy have a positive and significant effect on financial sustainability. Moreover, education level shows a significant direct effect and also serves as a moderator that strengthens the relationship between accounting practices and financial sustainability. These findings emphasize the critical role of education and accounting skills in enhancing household financial resilience. The practical implication of this study suggests the need for community-based accounting training programs for housewives to support sustainable household financial management. Keywords: simple accounting, accounting literacy, financial sustainability, housewives, education
Pengaruh Audit Tenure Dan Audit Fee Terhadap Kualitas Audit dengan Komite Audit Sebagai Pemoderasi Muhammad Bad'rul Choirul Ullum; Yuha Nadhirah Qintharah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 2 (2025): 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.v16i2.11313

Abstract

The purpose of this study is to examine the effect of audit tenure and audit fee on audit quality with audit committee as moderating variable. The population used in this study are transportation and logistic companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The sampling was done by using purposive sampling method and total sample in this study was 54 samples. Proxy measurements for audit tenure is calculating the years in which the same auditor has collaborated with clients, audit fee is measured by logaritma natural of professional fees, audit committee is measured by comparing the number of audit committees with the number of commissioners, while audit quality is measured by dummy variable. The moderated regression analysis with SPSS 30 software was used to analyze data. The results showed that audit tenure has no effect on audit quality, audit fee is positive significant affecting on audit quality, while audit committee is unable to moderate the effect of audit tenure and audit fee on audit quality.
Opini Opini Going concern di Sektor Pertambangan: Pengaruh Lag Audit, Opinion shopping, dan Kondisi Keuangan Denny Putri Hapsari Hapsari; Nana Umdiana Umdiana; Denny Kurnia Kurnia
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 2 (2025): 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.v16i2.11323

Abstract

This study aims to examine the influence of audit report lag, opinion shopping, liquidity ratio, and financial distress on going concern audit opinion in mining sector companies listed on the Indonesia Stock Exchange for the period 2019–2023. The research adopts a quantitative descriptive approach using logistic regression analysis. The sample comprises 46 companies selected through purposive sampling, resulting in 230 observations. The findings reveal that audit report lag and liquidity ratio significantly influence going concern opinions. Audit lag has a positive effect, indicating that longer audit completion time increases the likelihood of receiving a going concern opinion. Conversely, liquidity shows a negative effect, implying that companies with stronger short-term debt-paying ability are less likely to receive such opinions. Meanwhile, opinion shopping and financial distress show no significant impact. This study highlights the importance of audit timeliness and financial health as key considerations in auditors’ going concern assessments. The findings offer implications for auditors and regulators to emphasize timing and financial ratios when evaluating a company's sustainability. Keywords: going concern opinion, audit lag, opinion shopping, liquidity, financial distress

Page 39 of 41 | Total Record : 401

 37   38   39   40   41 

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