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JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi

jrak
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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 208 Documents

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PENILAIAN KINERJA PERGURUAN TINGGI ISLAM DENGAN BALANCED SCORECARD AGAR TERWUJUD LEMBAGA PENDIDIKAN ISLAM BERBASIS MAQASID SYARIAH Zuraidah, Zuraidah; Aisayah, Esy Nur
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 8 No 2 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

In improving organizational performance, alignment an organizations and individuals in the organization is very important. Balanced Scorecard is one of the alternative performance measure that aims to combine the performance measures of financial and non-financial. Inspired by Kaplan and Norton, the concept was developed in four perspectives: financial, customer, internal process and learning and growth. This article discusses how to build a balanced scorecard, include determining the strategic objectives, measures, targets, initiatives, and implementing the balanced scorecard in public organizations. The performance assessment of Islamic Universities have: 1) strategic targets financial perspective: the ability to obtain funding and cost efficiency, 2) strategic objectives perspectives of stakeholders, namely the satisfaction and pride for students, 3) strategic objectives of internal process perspective is a internal business portal, process and policy procedures, financial systems and reporting, internal control and performance measurement, research and community service quality, 4) strategic objectives of learning and growth perspectives improve the professionalism of human resources, improve the quality and infrastructure facilities. Islamic university has 21 strategic objectives in the four perspectives of the balanced scorecard. As well as the maqasid syariah used as an indicator both in aligning the results of an assessment of the performance of the Islamic universities.

PENGARUH LATAR BELAKANG PENDIDIKAN, USIA, PEREDARAN USAHA, LAMA USAHA, DAN PEMAHAMAN PENGUSAHA UMKM TERHADAP TINGKAT KEPATUHAN PEMENUHAN KEWAJIBAN PERPAJAKAN Rachmawati, Anastasia; Aprilina, Vita
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 8 No 2 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

The purpose of this research is to analyze the influence of educational background, age, business circulation, length of business, and understanding of entrepreneurs of UMKM in Bekasi to the level of compliance fulfillment of tax obligations. The research method used quantitative research method. The study was conducted to entrepreneurs of UMKM  in Bekasi with a total of 291 total population in 2016. The sample of this research is 78 respondents of UMKM entrepreneurs in Bekasi. With sampling technique using Slovin formula. The analytical method used is multiple linear regression. The results obtained by the authors in this study indicate that educational background and understanding of UMKM entrepreneurs have a positive and significant impact on the level of compliance fulfillment of tax obligations of UMKM  entrepreneurs in Bekasi. While the age, business circulation, and length of business do not affect the level of compliance fulfillment of tax obligations of UMKM entrepreneurs in Bekasi

EVALUASI PENGELOLAAN RETRIBUSI Fajarwati, Diana
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 8 No 2 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Tujuan Penelitian adalah untuk (1) mengevaluasi apakah retribusi pada pasar tradisional atau pasar rakyat Bantargebang Kota Bekasi telah dilaksanakan sesuai dengan Peraturan Pemerintah Daerah yang berlaku, (2) untuk mengevaluasi apakah penerimaan retribusi pada pasar tradisional atau pasar rakyat Bantargebang Kota Bekasi telah memenuhi target yang telah ditentukan oleh pemerintah daerah, (3) untuk mengetahui faktor-faktor penyebab atau kendala yang terjadi pada pasar tradisional atau pasar rakyat Bantargebang Kota Bekasi dalam kaitan penerimaan retribusi.             Metode penelitian yang dipakai adalah metode deskriptif evaluatif dengan paradigma kualitatif. Metode penelitian deskriptif bermaksud untuk menguraikan sifat atau karakteristik suatu fenomena tertentu. Retribusi pada pasar tradisional atau pasar rakyat Bantargebang di Kota Bekasi telah dilaksanakan sesuai Peraturan Pemerintah Daerah yang berlaku. yaitu sesuai dengan Peraturan Daerah Nomor 09 Tahun 2012 tentang Retribusi Daerah. Pada tahun 2014 dan Tahun 2015 penerimaan retribusi pada pasar tradisional atau pasar rakyat Bantargebang di Kota Bekasi belum memenuhi target yang telah ditentukan oleh pemerintah daerah, begitu juga pada tahun 2016 diprediksi tidak memenuhi target. Faktor-faktor  penyebab atau kendala tidak tercapainya target penerimaan retribusi pada pasar tradisional atau pasar rakyat Bantargebang di Kota Bekasi dipengaruhi oleh (1) Kenaikan target penerimaan retribusi tidak dibarengi dengan kenaikan tarif karcis, (2)   Kenaikan jumlah obyek penerimaan retribusi tidak sepadan dengan kenaikan target. (3) Masih ada sebagian toko ada yang tutup.  (3) Faktor cuaca. Dalam melaksanakan pengelolaan penerimaan retribusi di pasar tradisional atau pasar rakyat Bantargebang di Kota Bekasi tetap berdasarkan hukum formal yaitu Peraturan Pemerintah Daerah setempat. Target penerimaan retribusi pada Tahun 2014 ke tahun 2015 mengalami kenaikan 4% sedangkan pada tahun 2015 ke tahun 2016 terjadi lonjakan kenaikan yang sangat signifikan sebesar 20% yang seharusnya dibarengi dengan kenaikan tarif retribusi, dan mengoptimalkan fasilitas  yang disediakan oleh pemerintah agar diminati oleh pedagang. Perlu dikaji ulang atau direvisi tarif retribusi (karcis) yang tertera dalam Peraturan Pemerintah Daerah Nomor 09/2012 tentang Retribusi Daerah mengingat usia Peraturan Daerah tersebut telah masuk tahun ke 4

SENSITIVITAS ETIS MAHASISWA ATAS PENGGELAPAN PAJAK Risa, Nurma
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 8 No 2 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

This study aims to prove that there is a difference of perception about ethics on tax evasion in UNISMA Bekasi students, based on selected study program and gender. The sample of this research is the students who have fulfilled the subject of taxation, at the Faculty of Economics (FE) and Faculty of Social and Political Sciences (FISIP). Using independent t-test, the results showed that there was no significant difference of perception about tax evasion ethics between FE and FISIP students. But significant differences the perception of tax evasion ethics occur between accounting and management students at FE. Significant differences also did not occur between male and female students

PENGARUH INTELLECTUAL CAPITAL DISCLOSURE TERHADAP COST OF EQUITY DAN COST OF DEBT Khoirunnisa, Ira; Cahyati, Ari Dewi
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 8 No 2 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Objective of this study is determine the effect the intellectual capital disclosure on cost of equity and cost of debt studies on companies in property and real estate in the Indonesia Stock Exchange from 2013 to 2015. The method used is quantitative approach. Data of this research is secondary data, using the financial statements of companies listed in the Stock Exchange gained through www.idx.co.id. 2013-2015 Samples were selected using purposive sampling method. The analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that the human capital disclosure, structural capital disclosure have no significant positive effect and customer capital disclosure have no significant negative effect to cost of equity. Then human capital disclosure have no significant positive effect and structural capital disclosure, customer capital disclosure have no significant negative effect to cost of debt.

PERSPEKTIF VALUE FOR MONEY DALAM PENGUKURAN KINERJA PERANGKAT DAERAH Tama, Annafi Indra
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 8 No 2 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

The purpose of this research is to know the performance of West Java Provincial Food Security Agency with value for money approach (VFM), that is 3E measurement (economical, efficiency, and effectiveness). The results of the research show that the economic level during 2013, 2014 and 2015 has increased by 102.27%, but the increase that makes the ratio does not meet the economic standard value for money. Efficiency levels during 2013, 2014 and 2015 continue to increase in economic value, the ratio is below 100% so that for efficiency ratios do not meet the standard efesien value for money. Effectiveness ratios during 2013, 2014 and 2015 with a> 100% assessment indicating that the Regional Food Security Agency of West Java Province has been effective in providing services to the community. Effectiveness ratio in 2013 and 2014 has effectiveness value> 100% but in 2015 decreased to 97,48% but still effective categorized, but still needed existence of improvement of service so that effectiveness of West Java Provincial Food Security Agency achieved better.

MODEL PELAPORAN CORPORATE SOCIAL RESPONSIBILITY TEMA KEMASYARAKATAN, LINGKUNGAN DAN PRINSIP PENGUNGKAPAN PADA PT. ALAM MAHAMERUDI KOTA MALANG Murniati, Aniek
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 4 No 2 (2013): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

This research is to study implementation of corporate social responsibility report (society and environment theme) at PT. Alam Mahameru in Malang and to known disclosure report consistency (full disclosure). This research is descriptive research with data type qualitative, which is described and explains obtained data of PT. Alam Mahameru. Collecting data with some method of like semi interview structure to some employees of PT. Alam Mahameru, observation non participant and documentation in the form of document, soft copy, hard copy and also other media exist in PT. Alam Mahmeru.Result of Research indicate that PT. Alam Mahameru have applied corporate social responsibility society and environment theme as according to rules and regulations of No. 40 Year 2007 ( UUPT) but PT. Alam Mahameru have not consist use CSR report consistency (full disclosure).  CSR implementation in PT Alam Mahameru expected the company to have sustainability reporting (SR) who reported social, economic and environmental aspects of a company. This report is beyond the concept or reported separately to the financial statements conformed to the applicable accounting standards.This report is expected to be included in the annual report, so the company is able to reveal the social impact of the company with the principle of full disclosure (full disclosure).

ANALISIS PENGARUH KINERJA KEUANGAN PERUSAHAAN TERHADAP VARIASI HARGA SAHAM SYARIAH Aisyah, Esy Nur
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 5 No 1 (2014): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Stock price traded on the exchange is closely related to the achievements of the company. Achievementsof the company can be judged from the magnitude of the financial performance during a certain period. Thefinancial performance of the company can be observed from the financial statements issued periodically.Therefore, this study aims to examine the determinants of stock prices in the Indonesian sharia (JII) over aperiod of three years from 2011 to 2013. The results of the regression analysis of the six independent variablesassociated with the use of data from shares sharia (JII) listed on the Stock Exchange. Adjusted R-square value(0.88) indicates that the stock prices of sharia almost 88% depending on the independent variables are EVA,EPS, DPS, ROE, PER and DER, which is owned by the company. Significance Tests showed that EPS and PERis an important determinant of stock prices in the Indonesian sharia. On the other hand, the research also foundthat the explanatory variable is not an explanatory variable explanatory variables EVA, DER, DPS, and ROE isnot strong explanatory variables to determine the price of shares of sharia in Indonesia.

PERKEMBANGAN PENERAPAN PRINSIP KONSERVATISME DALAM AKUNTANSI Zelmiyanti, Riri
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 5 No 1 (2014): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

This paper tried to see the development of the application of the principle of conservatism in accounting. In the previous study researchers directly see how the implementation of the application of the principle ofconservatism. Whereas in this study tried to see the beginning of conservatism in accounting principles to theInternational Financial Report Standards (IFRS) or more towards the development of the principle ofconservatism. This study also gives some examples of the implementation of the accounting standards. Theexistence of the financial statements of the international harmonization of accounting, affecting theimplementation of the principle of conservatism in the company. The desire IFRS produce financial statementsthat could predict future circumstances contrary to the principle of conservatism, so the application of theprinciple of conservatism began to be reduced. But because of the level of uncertainty within the company led tothe principle of conservatism can not be eliminated completely, so that the current IFRS issued a new principle,namely prudence.

PENGARUH KUALITAS AUDIT TERHADAP POTENSI RISIKO FRAUDULENT FINANCIAL STATEMETN MELAUI FRAUD SCORE MODEL Cahyati, Ari Dewi; Nurjannah, Aris
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 5 No 1 (2014): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

This study examined the effect of audit quality to the potential risk of fraudulent financial statementthrough fraud score models. The population in this study is all manufacture company listed on the Indonesia StockExchange. Using purposive sampling method was obtained for companies audited by KAP big four is 39 and asmuch as non big four is 30. This study uses secondary data manufacturing company in 2010-2012. audit qualitymeasured by the big four and non big four, risk of fraudulent financial statement is measured by the sum of accrualsquality and financial performance. Results of research quality audit negative effect on the potential risk of fraudulentfinancial statements. Empirical evidence shows that the mean and standard deviation of the group of companiesowned by service users KAP Non Big Four is greater than the service user company KAP Big Four. T his supportsthe second hypothesis which states that the level of risk of fraudulent financial statement on the company KAPservice users Non Big Four is greater than the service user company KAP Big Four.

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