cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Ari Kamayanti
Contact Email
ari.kamayanti@polinema.ac.id
Phone
-
Journal Mail Official
jraamsains@gmail.com
Editorial Address
-
Location
Kota malang,
Jawa timur
INDONESIA
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Published by Politeknik Negeri Malang
ISSN : 24433381     EISSN : 24431419     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Journal of Research and Applications: Accounting and Management (JRAAM) is published by the Accounting Department State Polytechnic of Malang. This journal is intended as a forum to exchange ideas, research, and studies as well as a channel of information for the purpose of development and construction of Science in Accounting and Management. The scientific articles accepted to be published are basic research, applied research and conceptual article. All the articles will go through the process of double-blind review and editing by the publisher without altering the substance of the original manuscripts. JRAAM published twice a year in March and September. It has been using the platform OJS and indexed in Google Scholar, Indonesian Scientific Journal Database (ISJD), Science and Technology Index (SINTA), Cite Factor, Scientific Indexing Services (SIS).
Arjuna Subject : -
Articles 159 Documents
 6   7   8   9   10 
Daftar Isi Volume 2 Nomor 2 -, -
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 2, No 2 (2017)
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.053 KB) | DOI: 10.18382/jraam.v2i2.423

Abstract

COVER JRAAM VOLUME 1 NOMOR 1 -, -
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 1, No 1 (2015)
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18382/jraam.v1i1.418

Abstract

Daftar Isi Volume 3 Nomor 2 - -
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 3, No 2 (2018)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (418.793 KB)

Abstract

COVER JRAAM VOLUME 1 NOMOR 3 - -
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 1, No 3 (2016)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Daftar Isi Volume 2 Nomor 3 - -
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 2, No 3 (2017)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (430.274 KB)

Abstract

COVER JRAAM VOLUME 1 NOMOR 2 - -
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 1, No 2 (2015)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Interpretasi Praktik Akuntansi dari Perspektif Pengusaha Mikro Dwinanda Adijaya Sasmita; Ghozy Kamal Hanif; Naufal Dzaky Arinata
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 3, No 3 (2019)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2064.689 KB)

Abstract

AbstractMicro and small entrepreneurs in their business practices have their own creativity in making financial records for transactions. The recording style in the financial records used has a hidden meaning. The art of accounting is different from what we understand. This study aims to determine the various phenomena and hidden meaning of accounting practices conducted by micro and small entrepreneurs. Informant for this research is owner of Mitra Shava Laundry in Malang. Data is collected through interview with informant and analysed by employing phenomenology.the results from this reserach to determine the interpretation of accounting practices where accounting itself has a lot of meanings. not only for the media to find benefits but also the meaning behind it. This research is finding the accounting from small and micro entrepreneur in the form of written and unwritten recording and the meaning of each recording.
Penerapan Perencanaan Pajak Melalui Metode Penyusutan dan Revaluasi Aset Tetap Agus Rahman Alamsyah
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 3, No 3 (2019)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2211.597 KB)

Abstract

Abstrak: Penelitian ini bertujuan mengeksplorasi perencanaan pajak melalui metode penyusutan dan revaluasi aset tetap pada sebuah perusahaan yaitu PT. Pembangunan Perumahan Persero (PT PP), Tbk. Penelitian inimenggunakan pendekatan deskriptif kuantitatif melalui telaah beban pajak penghasilan yang ditanggung PT PP. Data sekunder yang dikumpulkan meliputi laporan keuangan komersial tahun 2015 dan 2016 yang terbit di Bursa Efek Indonesia serta data aset tetap beserta nilai revaluasi aset lengkap dengan metode penyusutannya. Hasil penelitian menunjukkan bahwa perencanaan pajak efisien di tahun 2015 merupakan upaya meminimalkan beban pajak penghasilan badanmelalui penilaian aset tetap tanpa melakukan revaluasi dan saldo menurun sebagai perhitungan penyusutannya. Pada tahun 2016, perencanaan pajak dinilai lebih efisien dengan menilai aset tetap perusahaan dengan melakukan revaluasi dan saldo menurun sebagai perhitungan penyusutannya. Perencanaan pajak melalui penyusutan dan revaluasi aset tetap memungkinkan PT PP menghemat beban pajak penghasilan badan yang harus dibayar. Abstract: This study aims to explore tax planning through methods of depreciation and revaluation of fixed assets in a company, namely PT. Housing Development Persero (PT PP), Tbk. This study uses a quantitative descriptive approach through reviewing the income tax burden borne by PT PP. Secondary data collected includes the 2015 and 2016 commercial financial statements published on the Indonesia Stock Exchange as well as data on fixed assets along with the value of complete asset revaluation using the depreciation method. The results showed that efficient tax planning in 2015 was an effort to minimize corporate income tax expense through valuation of fixed assets without carrying out revaluations and declining balances as a calculation of depreciation. In 2016, tax planning was considered more efficient by valuing the company's fixed assets by carrying out revaluations and decreasing balances as a calculation of depreciation. Tax planning through depreciation and revaluation of fixed assets allows PT PP to save the corporate income tax burden that must be paid.
Manajemen Laba, Profitabilitas, dan Likuiditas sebagai Peringkat Obligasi Ulya Anisa’ul Maghfiroh; Fidiana Fidiana
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 3, No 3 (2019)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2445.136 KB)

Abstract

Bond rating is one of the considerations before investors to invest bonds. This is done because the bond rating provides an informative statement and gives a signal about the probability of a company's debt failure. In the process of rating bond ratings, rating agencies assess the company through the company's financial statements. The purpose of the assessment is to find out whether earnings management, profitability, and liquidity and their influence in the bond rating. The sample in this research is a manufacturing company which is listed in the Indonesia Stock Exchange (IDX) during the 2013-2016 period and rated by PT Pefindo. The sample that was selected using purposive sampling method to obtain the sample of 11 companies. Hypothesis testing uses logistic regression analysis to test the influence of earnings management, profitability, and liquidity to bond rating. The results of this research proves that the variable of earnings management and liquidity does not influenced the rating of bonds. While the profitability variables give influence the rating of bonds
Akuntansi 4.0: Belajar Transdisipliner Momong, Among, Ngemong Whedy Prasetyo
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 3, No 3 (2019)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.561 KB)

Abstract

Penelitian ini bertujuan mengupdate kapabilitas terkait perkembangan peraturan dan teknologi 4.0 sebagai tujuan capaian pembelajaran akuntansi. Capaian yang lebih terbuka dan meluas, sistem jaringan belajar lintas disiplin, dan manajemen sumber belajar yang fleksibel dan terintegrasi.  Paradigma belajar yang menumbuhkan heutagogis dengan memberi pilihan dan peluang mendesain proses pembelajaran. Metode kualitatif dengan pendekatan studi deskriptif melalui wawancara mendalam digunakan dalam penelitian ini. Hasil menjelaskan desain pendidikan akuntansi 4.0 yang menumbuhkan konvergensi ilmu pengetahuan akuntansi dan teknologi. Konvergensi yang  membuat pengembangan akuntansi adaptif Proses ini memberi keleluasaan secara berkelanjutan pada belajar akuntansi transdisipliner yang dijiwai oleh momong, among dan ngemong. Mengapa demikian? Karena konsep momong, among dan ngemong mengedepankan pedagogi egalitarian yang dinamis dan fleksibel untuk mengeksplorasi mahasiswa secara kreatif, mandiri dan bertanggung jawab. Bukankah ini wujud integrasi cyber dan physical sistem sebagai ciri yang bernama 4.0?

Page 8 of 16 | Total Record : 159

 6   7   8   9   10 

Filter by Year

2015 2022


Reset
Filter By Issues
All Issue Vol 6, No 1 (2022) Vol 5, No 3 (2022) Vol 5, No 2 (2021) Vol 5, No 1 (2021) Vol 4, No 3 (2020) Vol 4, No 2 (2020) Vol 4, No 1 (2019) Vol 3, No 3 (2019) Vol 3, No 3 (2019) Vol 3, No 2 (2018) Vol 3, No 2 (2018) Vol 3, No 1 (2018) Vol 3, No 1 (2018) Vol 2, No 3 (2017) Vol 2, No 3 (2017) Vol 2, No 2 (2017) Vol 2, No 2 (2017) Vol 2, No 1 (2016) Vol 2, No 1 (2016) Vol 1, No 3 (2016) Vol 1, No 3 (2016) Vol 1, No 2 (2015) Vol 1, No 2 (2015) Vol 1, No 1 (2015) Vol 1, No 1 (2015) More Issue