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JURNAL RISET AKUNTANSI JAMBI
Published by Universitas Adiwangsa Jambi
ISSN : -     EISSN : 26553341     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi jambi merupakan Jurnal yang dikelola program Studi Akuntansi Universitas Adiwangsa Jambi (UNAJA) yang mengkaji tentang ilmu Akuntansi dan sebagai sarana bagi dosen/ peneliti untuk menuangkan hasil penelitian yang telah dilakukan. jurnal ini terbit dua kali dalam setahun yaitu bulan Juni dan Oktober. Pertama kali akan terbit pada bulan Juni 2018.
Arjuna Subject : -
Articles 109 Documents
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DAFTAR ISI ISI, DAFTAR
JURNAL RISET AKUNTANSI JAMBI Vol 1 No 2 (2018): JURNAL RISET AKUNTANSI JAMBI
Publisher : JURNAL RISET AKUNTANSI JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (630.875 KB) | DOI: 10.5281/jraj.v1i1.57

Abstract

DAFTAR ISI
PENGANTAR REDAKSI REDAKSI, PENGANTAR
JURNAL RISET AKUNTANSI JAMBI Vol 1 No 2 (2018): JURNAL RISET AKUNTANSI JAMBI
Publisher : JURNAL RISET AKUNTANSI JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.529 KB) | DOI: 10.5281/jraj.v1i1.59

Abstract

PENGANTAR REDAKSI
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI Mutiara, Indah; Wulandari, Wulandari; Susanti, Amelia
JURNAL RISET AKUNTANSI JAMBI Vol 1 No 2 (2018): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitasdiwangsa Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (775.638 KB) | DOI: 10.35141/jraj.v1i2.60

Abstract

Masalah yang diteliti dalam penelitian ini adalah pengaruh kompetensi auditor danindependensi auditor terhadap kualitas audit dengan etika auditor sebagai variabel moderasipada 9 Kantor Akuntan Publik yang ada di Kota Bandung. Tujuan dari penelitian ini adalahuntuk mengetahui seberapa besar kompetensi auditor dan independensi auditor terhadapkualitas auditor dengan dimoderasi oleh etika auditor pada Kantor Akuntan Publik di KotaBandung. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptifasosiatif dengan pendekatan survey, sedangkan teknik pengumpulan data dilakukan dengancara menyebarkan kuesioner kepada responden yang bekerja di 9 Kantor Akuntan Publik diKota Bandung. Teknik pengambilan sampel menggunakan Proportionate Stratified RandomSampling. Uji validitas danreliabilitas angket menggunakan korelasi Pearson Product Moment dan Alpha Cronbach’s. Untuk menguji ada tidaknya pengaruh kompetensi auditor terhadap kualitas audit, digunakan korelasi pearson product moment sebesar= 0,684 Untuk menguji hipotesis tersebutdigunakan uji t dimana thitung sebesar= 4,958, sedangkan nilai ttabel pada tingkat signifikansi 5% adalah 2,048,sehingga pada tingkat kekeliruan 5% diputuskan untuk menolak Ho dan menerima Ha yangberarti kompetensi auditor secara parsial berpengaruh signifikan terhadap kualitas audit pada9 Kantor Akuntan Publik di Kota Bandung. Berdasarkan hasil perhitungan, nilai koefisien determinasi diketahui bahwakompetensi auditor secara parsial hanya memberikan pengaruh sebesar 46,7% terhadapkualitas audit pada 9 Kantor Akuntan Publik yang ada di Kota Bandung, sedangkan sisanyayaitu 53,3% merupakan pengaruh faktor-faktor lain yang tidak diteliti.
AUDIT MANAJEMEN TERHADAP PENGELOLAAN FUNGSI SUMBER DAYA MANUSIA (STUDI KASUS PADA PT. BANK PEMBANGUNAN DAERAH JAMBI PERIODE 2015) Amini, Muhammad Raviki; Hariyanto, Joko; Tri Wulandari, Venda
JURNAL RISET AKUNTANSI JAMBI Vol 1 No 2 (2018): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitasdiwangsa Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (401.019 KB)

Abstract

The purpose of this study was to determine whether PT. Bank Pembangunan DaerahJambi has implemented the Human Resources function in accordance with theexisting provisions, and to determine whether the Audit Human ResourceManagement could improve performance and could run human Resources Taskeffectively. To show that a management audit can be used to assess the effectivenessof the HR function by comparing the fit between the company's policy that has beendetermined by the actual implementation. The method used in this research is descriptive qualitative method in which data is collected, compiled, interpreted and analyzed, and then compared with existing theories. To produce a good method inmaking decision is used two types of data, primary data and secondary data, as wellas data collection techniques used through the preliminary surveys, field studies byobservation, interviews and documentation, as well as the study of literature. Theresults of Audit Management show that the Human Resources management not runeffectively yet, because there are still some weaknesses in the management of humanresources at PT Bank Pembangunan Daerah Jambi. The weaknesses can be seen inthe organizational structure, not good human resource planning, in the analysis ofthe needs of employees, in the recruitment, in the selection, training and developmentof employees. Based on the above weaknesses the author recommended that the BankPembangunan Daerah Jambi; to comply the empty job in the organization structure, planning appropriate human resources for each year, recruiting human resourcesaccording to the needs and improving the analysis of the needs of employees,selecting human Resources according to the Manual book of human resources,improving human Resources training and development fit with types of relevanttraining of each fields competency
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (Survei Terhadap Auditor Yang Bekerja Pada Kantor Akuntan Publik Di Kota Palembang) Pradana, Aditya; Muklis, Muklis; Dewi Yanti, Nurjana
JURNAL RISET AKUNTANSI JAMBI Vol 1 No 2 (2018): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitasdiwangsa Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.678 KB) | DOI: 10.35141/jraj.v1i2.62

Abstract

The title of this research is the influence of auditor’s competence and independence toward audit quality. The aim of this research is to analyze theinfluence of competence and independence toward audit quality simultaneouslyand partially. Kind of this research is descriptive that is survey in publicaccountant office in Palembang, which have recorded in IAPI 2010. In collectingthe date the researcher uses library study and field study. Time period which isused is cross sectional. Public accountant office which is researched is 7 (seven)public accountant office with 61 auditor’s as respondent. Data analysis toexamine the hypothesis uses multiple regression with the help of program SPSSV.12. Independent variable in this research is competence and independence,while dependent variable is audit quality. The result of this research show’s thatauditor’s competence and independence simultaneously influences the auditquality significantly. The auditor’s competence and independence partiallyinfluences the audit quality significantly.
PENGARUH KECERDASAN EMOSIONAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI DENGAN KEPERCAYAAN DIRI DAN MINAT SEBAGAI VARIABEL MODERATING (SURVEI PADA MAHASISWA AKUNTANSI UNIVERSITAS JAMBI) Apriandi, Rian Fitra; Hayuwono, Hayuwono; Tirana, Elsa
JURNAL RISET AKUNTANSI JAMBI Vol 1 No 2 (2018): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitasdiwangsa Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.434 KB) | DOI: 10.35141/jraj.v1i2.63

Abstract

ABSTRAK Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenaipengaruh kecerdasan emosional terhadap tingkat pemahaman akuntansi dengankepercayaan diri dan minat sebagai varaiabel moderasi. Responden padapenelitian ini berjumlah 145 mahasiswa akuntansi Universitas Jambi, tingkatpemahaman akuntansi pada penelitian ini di proksikan dengan nilai mata kuliahPAK I, PAK II, AKI I, AKI II, AKL I, AKL II, dan AKM. Penelitian inimenggunakan pengujian hipotesis berupa regresi sederhana dan moderatingregression analysis (MRA) untuk mendapatkan hasil pengujian regresi, maka datakuisioner yang didapatkan dalam bentuk dat ordinal fi transformasikan ke datainterval dengan menggunakan alat method of succesive interval (MSI). Hasil penelitian ini menunjukan bahwa kecerdasan emosional berpengaruhterhadap tingkat pemahaman akuntansi. Serta kepercayaan diri berpengaruhterhadap hubungan antara kecerdasan emsional terhadap tingkat pemahamanakuntansi dan minat tidak berpengaruh terhadap hubungan antara kecerdasanemosinal dengan tingkat pemahaman akuntansi.
PENGARUH KETIDAKPASTIAN LINGKUNGAN TERHADAP KARAKTERISTIK SISTEM INFORMASI AKUNTANSI MANAJEMEN DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI (Survei pada Perusahaan Ritel Modern di Kota Jambi) Saraswati, Dewi; S, Erna.; Adlani Hasibuan, Nazri
JURNAL RISET AKUNTANSI JAMBI Vol 1 No 2 (2018): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitasdiwangsa Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (625.599 KB) | DOI: 10.35141/jraj.v1i2.64

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ketidakpastian lingkungan terhadap karakteristik sistem informasi akuntansi manajemen dan untuk mengetahui moderasi locus ofcontrol terhadap hubungan antara ketidakpastian lingkungan dan karakteristik sisteminformasi akuntansi manajemen. Penelitian ini merupakan penelitian survei denganmenyebarkan kuesioner secara langsung kepada sampel. Populasi dalam penelitian ini adalahtop management level dan middle management level pada perusahaan ritel modern di kotaJambi. Penelitian ini menggunakan teknik penarikan sampel purposive sampling. Jumlahsampel dalam penelitian ini sebanyak 57 responden, yang terdiri dari manajer cabang,manajer divisi, area supervisor, back office supervisor, dan kepala toko. Teknik analisis datamenggunakan analisis regresi linier sederhana dan analisis regresi dengan variabel moderasi.Hasil penelitian ini menunjukkan bahwa (1) ketidakpastian lingkungan berpengaruh terhadapkarakteristik sistem informasi akuntansi manajemen (2) locus of control tidak dapatmemoderasi hubungan antara ketidakpastian lingkungan dan karakteristik sistem informasiakuntansi manajemen.
ANALISIS PRO DAN KONTRA PENERAPAN PERATURAN PEMERINTAH NO. 46 TAHUN 2013 TERHADAP USAHA MIKRO, KECIL DAN MENENGAH (UMKM) Haviz Taufik; Eka Julianti Efris Saputri
JURNAL RISET AKUNTANSI JAMBI Vol. 4 No. 2 (2021): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (782.33 KB) | DOI: 10.35141/jraj.v3i2.65

Abstract

Tax is also the main source of state revenue, where taxes contribute more than 78% of total state income. The dominance of taxes as the main source of state revenue is no longer from the oil and gas sector, but rather focuses on tax revenues from the non-oil and gas sector because tax revenues from non-oil and gas sources will not run out or have an age limit and play a major role in national development. One of the tax revenues from the non-oil and gas sector is UMKM tax. In July 2013, the Government of Indonesia just issued a Government Regulation (PP) No. 46 which regulates the tax on Micro, Small and Medium Enterprises (UMKM). This tax aims to provide convenience to UMKM to calculate the tax due at the end of the year and is a final tax. Many pros and cons of the issuance of PP No. 46 of 2013, because there are some UMKM who feel disadvantaged and there are also those who benefit from the application of this PP. Therefore the author analyzes what are the advantages and disadvantages of applying PP No. 46 of 2013 on UMKM? After analyzing these problems, the authors concluded that the application of Government Regulation No. 46 of 2013 caused more losses than profits for UMKM because there are still many UMKM that have net profits below 8% and will pay greater taxes, Imposing Income Tax at a rate of 1% based on the amount of turnover not in accordance with the principle of income tax, not in accordance with the provisions of article 25 paragraph (7) letter c of Law No. 36 of 2008 concerning Income Tax, can trigger the emergence of jealousy from other entrepreneurs, and not in accordance with the concept of justice in taxation because it does not reflect the ability to pay.
PENGEMBANGAN SISTEM INFORMASI AKUNTANSI TERINTEGRASI DI PERUSAHAAN YANG SEDANG BERTUMBUH (Studi Kasus Pada PT Molay Satrya Indonesia) Taufik, Haviz
JURNAL RISET AKUNTANSI JAMBI Vol 1 No 1 (2017): JURNAL RISET AKUNTANSI JAMBI
Publisher : JURNAL RISET AKUNTANSI JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (574.083 KB)

Abstract

  The objective of this study is to obtain evidence regarding description of the accounting information system and problems faced by PT Molay Satrya Indonesia, to analyze steps required for the development of accounting information system that is integrated in the PT Molay Satrya Indonesia based on  Systems Development Life Cycle (SDLC), and challenges that may be encountered in the development of integrated accounting information system based on the  Systems Development Life Cycle (SDLC) method. The development method used in this research was Systems Development Life Cycle (SDLC). The study has been done in two stages which were analysis and conceptual design. This research was used qualitative case study method with data collection. The data analysis used in this study  field study, which were included interviewing, observation, and documentation which has been analyzed using data reduction techniques, data presentation, and conclusion. Based on the results of data analysis, information systems owned by PT Molay Satrya Indonesia had not fully integrated between divisions. The next steps required in the development of an integrated accounting system at PT Molay Satrya Indonesia is to identify and evaluate design alternatives that exist. After deciding alternative designs, PT Molay Satrya Indonesia to decide how to meet the needs of the system. There are three ways to do that is to buy the software, develop their own software, and outsourcing system. Challenges faced in the development of a system that is a challenge to human resources, investment, strategic business, technology infrastructure, and supervision and liability.
ANALISIS KOMPARATIF KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI PADA INDUSTRI BARANG KONSUMSI Mutiara, Indah
JURNAL RISET AKUNTANSI JAMBI Vol 1 No 1 (2017): JURNAL RISET AKUNTANSI JAMBI
Publisher : JURNAL RISET AKUNTANSI JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.441 KB)

Abstract

The purpose of this research is to know the condition of financial performance of consumer goods industry companies listed in Indonesia Stock Exchange based on profitability ratios (NPM, ROA, ROE) and market ratio (EPS, BV) before and after acquisition and to know comparison of financial performance consumer goods companies listed on the Indonesia Stock Exchange (IDX) based on profitability ratios (NPM, ROA, ROE) and market (EPS, BV) before and after the acquisition The results of this study indicate: (1) Based on the financial performance of consumer goods industry companies listed under Indonesian securities using NPM variables, ROA and ROE both before and after the acquisition can be concluded there is no significant difference. (2) By using Wilcoxon Signed Ranks Test method on financial performance of consumer goods industry companies listed in Indonesian stock securities either from observation period comparing between 3 years before with 1 year to 3 years after acquisition, showed no significant difference between before and after acquisitions with a significance level greater than 0.05.

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