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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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STUDI PARTISIPASI PENGANGGARAN, PENGENDALIAN ANGGARAN, STRUKTUR ORGANISASI TATA KERJA (SOTK), BUDAYA NASIONAL, PRILAKU DISFUNGSIONAL DI PEMERINTAH KOTA DAN KABUPATEN BEKASI Sabaruddinsah, Sabaruddinsah
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 5 No 2 (2014): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

This study aims to test whether the national culture can bertindah as a mediating variable in therelationship between budget participation, budget control and working procedures of theorganizational structure of the dysfunctional behavior of the officials in the implementation ofregional autonomy in the City and Bekasi. The method used is descriptive quantitative method with acorrelation approach. Sampling technique in this study using the technique side perposive samplingtechnique using specific criteria. To analyze the data used Structural Equation Modeling (SEM) withSmartPLS program (Partial Least Square). The test results of the parameter coefficients of eachvariable is participation showed positive influence 0222 budget, with the t-statistic values of 3,773and significant at the 0.05, the coefficient of the variable parameters control the budget withdysfunctional behavior positively influences menunujukkan 0786, with a value of t-statistics for 22 116and significant at 0.05, and the coefficient of the variable parameters governance organizationalstructure working with the national culture menunujukkan no positive effect 0.313, with t-statisticvalues of 8,063 and significant at 0.05. From the results of this study concluded that budgetaryparticipation variable positive and significant effect on dysfunctional behavior, budget control provedto significantly influence the national culture and national culture proved positive and significantconsequences for dysfunctional behavior and participation variable budgeting, budgetary control andorganizational structure affects the functioning of the dysfunctional behavior, but national culture isnot a variable that can strengthen or weaken the influence of national culture but it is one that arisesamong the variables that can be directly related to management control systems and dysfunctionalbehavior.

PENGARUH FEEDBACK DAN FEED-FORWARD DALAM MEMBANGUN KAPABILITAS MARKET ORIENTATION & ENTREPRENEURSHIP DAN ORGANIZATIONAL PERFORMANCE Asiah, Neng
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 5 No 2 (2014): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

he purpose of this study are to determine the effect of feedback control, feed-forward control on themarket orientation and entrepreneurship, the effect of market orientation on organizational capabilities andinfluence the ability of entrepreneurship performance to organizational performance. The population of this study are all managers of manufacturing companies in the City and County ofBekasi. The sampling technique used was purposive sampling. The respondents of this study are middlemanagers. This study uses the approach of Structural Equation Model (SEM) using software Partial LeastSquare (PLS). PLS is a structural equation modeling (SEM) based components or variant (variance). The results are feed-back control has positive effect on market orientation, this is consistent withresearch Graftonet al. (2010). And feed-back control also positively effect to Entrepreurship, this is concurswith research Graftonet al. (2010). the use of PMS interactively / feed-forward control has positive effect onboth market orientation and entepreneurship, this is consistent with Henri (2006). Market orientation has positifeffect to organizational performance, this is consistent with the study of Graftonet al. (2010). Entrepreneurshiphas positive affects to organizational performance, this is consistent with the study of Graftonet al. (2010)

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERBANKAN SYARIAH Rahayu, Ribut Sri; Cahyati, Ari Dewi
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 5 No 2 (2014): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Objective of this study is to analyze how the implementation of Corporate Social Responsibility by using Index Islamic Social Reporting (ISR) on Islamic Banking in Indonesia and to examine how the influence of ShariaSipervisory Board (Dewan Pengawas Syariah ? DPS), DPS conference, company size, profitability, leverage, andcommissioners on the disclosure of Corporate Social Responsibility (CSR) in Islamic banking in Indonesia.The method used is quantitative analysis. This study population is all Islamic banking in Indonesia during the period2011-2014. Samples are selected using purposive sampling method. Data analysis method used is multipleregression analysis. This research use secondary data from islamic banking annual report. Results of this study areall Islamic banking company has been doing CSR, size of the Sharia Supervisory Board, Sharia Supervisory Boardconference, Company Size and Leverage does not affect the disclosure of CSR in Islamic banking, while profitabilityhas a negative influence and board director has positive affect on disclosure CSR

FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEN KAS Heriyani, Lusi; Risa, Nurma
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 6 No 2 (2015): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (505.701 KB)

The purpose of this study is to give evidence that earning per share, operating cash flow, free cash flow, and lastyear cash dividen can influence current cash dividen. Sample of this study is manufacture company listed in BEI atthe year 2010 ? 2012. Data analysis used regression linear, with t-test for testing the hypothesis. The result areearning per share, operating cash flow and free ash flow can not influence the current cash dividen. But, last yearcash dividen can influence the current cash dividen.

ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH MELALUI ANALISIS RASIO KEUANGAN APBD KABUPATEN/KOTA DI INDONESIA SEBELUM DAN SESUDAH PENERAPAN UNDANG-UNDANG NOMOR 28 TAHUN 2009 Tama, Annafi Indra
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 6 No 2 (2015): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (186.387 KB)

This study aims to find out about the comparison of districts financial performance indicators in Indonesia and to determine whether there are differences in that before and after implementation of Law No.28/2009. In thisstudy, financial performance are valued by indicators of independence, the degree of decentralization, financialdependency areas, the effectiveness, efficiency, and contribution of local taxes and levies at 17 districts financialstatement. This study used audited district financial statement to proof the hypothesis. 2010 is claim as the priorperiod of application of the law, and 2012 as the year after the implementation. The analysis technique used inthis study is analytical study of district financial performance. Paired sample t-test with significance level of0.05 is used to test the hypothesis. The results show that there is significantly difference on district financialperformance. In the form of independence indicators, decentralization degree, efficiency of local taxes,contribution of local tax and levies are higher in the period before the implementation, but for financialdependency is lower in the period after implementation. In the other hand, there is no difference in the form ofdistrict financial effectiveness before and after implementation of the law.

UJI INDEPENDENSI KINERJA KEUANGAN TERHADAP KEBIJAKAN RIGHT ISSUE STUDI KASUS DI BURSA EFEK INDONESIA Pujihastuti, Isti
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 6 No 2 (2015): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (480.794 KB)

Investors are the investment partners. They should find supporting information for making investment desicions. This research will widen the academic knowledge and giving more information for the people, speciallyfor investor in the stock exchange. There are a lot of things that can be consoderation for investors, for instance,information of emiten corporation action. Right issue, not only to support investor, but also, teorritacally can giveinformastion that could cover both emiten and investor interest. Right issue is one of corporate policy or corporateaction in order to meet corporate goals, like bussiness expansion, increase liquidity, et cetera. Kuantitativeparadigm with descriptive method is used in this research. The research population are company that doing the rightissue in Indonesian Stock Exchange in the year 2012 ? 2014. With purposive sampling method, this research used 25companies as the sample research. Based on Kendal?s Tau Crosstab analysis, the result showed that DER, companysize and EAT significantly have the same direction with right issue policy, while company growth have differentdirection. Others variable, PBV and public minority, have no direction significantly to right issue. Since the data isnot normal and the result of significant test is not robust, so further, this research need others reference to supportthis research model

KINERJA BAITUL MAAL WA AT-TAMWIL (BMT) MASLAHAH LIL UMMAH-PONDOK PESANTREN SIDOGIRI MENGGUNKAN BALANCE SCORECARD MODIFIKASIAN Putra, Purnama
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 6 No 2 (2015): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (514.43 KB)

Pesantren (Islamic Boarding School) has a significant role in the development of the nation when it canoptimize its potential. Pesantren which can be considered as the miniature of a nation. It can be the agent of socialpiety by spreading the Islamic teaching on economy based on the fulfillment of sharia. BMT Maslahah Mursalah lilUmmah tries to prove that pesantren can apply the role in improving the life of the people around the pesantren.This research is aimed to measure the working performance of BMT MMU which is pesantren based using modifiedBalanced Scorecard and to find out the solution of the problem, also to show the best practice made by BMT MMUin developing Islamic Micro Financial Institution. The research design is parallel mixed method. The result showsthat the working performance of BMT MMU is in an excellent level. The most influential performance is economicempowerment and social legitimation. To solve several problems related to the development of BMT MMU, themanagement developed the quality of human resource and involved other people outside of the pesantren in itsoperational activities.

PENGARUH KINERJA KEUANGAN, KINERJA LINGKUNGAN, SIZE, DANUKURAN DEWAN KOMISARIS TERHADAP CSRDISCLOSURE Amelia, Amelia; Cahyati, Ari Dewi
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 6 No 2 (2015): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (412.127 KB)

The purpose of this study was to determine the effect of financial performance, environmentalperformance, size and board size on the disclosure of Corporate Social Responsibility (CSR Disclosure) in miningcompanies listed on the Stock Exchange during 2010-2014. The method used is descriptive with quantitativeapproach.. Data of this research is secondary data, using the financial statements of mining companies listed in theStock Exchange gained through www.idx.co.id for the year. 2010-2014 Samples were selected using purposivesampling method. The analysis technique used in this research is multiple linear regression analysis.The resultsshowed that the variables of financial performance, as measured by ROA and DER, and company size has nosignificant effect on the disclosure of corporate social responsibility, while variable environmental performance andboard size have a significant effect on the disclosure of corporate social responsibility

PENGARUH KUALITAS AUDITOR, LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP OPINI AUDIT GOING CONCERN PADA SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Pasaribu, Aria Masdiana
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 6 No 2 (2015): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.251 KB)

This research is aimed to emprirically examines the influences of auditor quality, liquidity, solvability andprofitability to the Going Concern Auditing Opinion (GCAO). This research?s populations are16 companies from sub sektor food and drink companies listed in Bursa Efek Indonesia (BEI) for the year 2011, 2012, and 2013. Thisresearch samples were 15 companies or 45 observation data which had close by purposive sampling. The data whichused is secondary data that acquired from Bursa Efek Indonesia and it was analyzed by logistic regression. Theresult showed that the auditor quality, liquidity and profitability have no significant influence to the going concernopinion. Whereas the solvability have signifcant influence to the going concern opinion

PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM Bahri, Syaiful
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 9 No 1 (2018): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

The purpose of this research is to know influence of earning per share (EPS),price earning ratio (PER), debt to equity ratio (DER), return on assets (ROA) andreturn on equity (ROE) to stock price. Research population of food and beverage subsector listed on Indonesia Stock Exchange 2014-2016. Samples of research withpurposive sampling as many as 11 companies.  The results of research EPS, PER, DER has no effect on stock prices. ROA andROE affect the stock price of companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange.

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