JRA: Jurnal Riset Akuntansi
JRA diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unikom setiap 6 bulan sekali dengan tujuan menyebarluaskan informasi hasil riset akuntansi kepada para akademisi, praktisi, mahasiswa dan lainnya meliputi bidang akuntansi dan ekonomi.
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<![CDATA[PENGARUH KEPUASAN PELANGGAN MARKETPLACE DAN FINTECH TERHADAP PENJUALAN UMKM KULINER DI KOTA BANDUNG ]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 15 No 1 (2023): Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia ]]>
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DOI: 10.34010/jra.v15i1.9265
<![CDATA[The outbreak of the Covid-19 virus in Indonesia has an impact on the decline in sales turnover of Micro, Small, Medium Enterprises (MSMEs), especially in the culinary field. Thus, MSMEs need a strategy in order to maintain their efforts, one of which is the use of technology in the form of marketplaces and financial technology. This study was conducted to analyze the effect of market customer satisfaction and the use of financial technology on increasing sales of culinary SMEs in Bandung City. This research is a quantitative descriptive study using primary data, collected through questionnaires distributed in a mixed manner. The population in this study is culinary SMEs in the Bandung City area with a total sample of 100 respondents. The analytical method used is path analysis using the SPSS version 26 program. The results of this study indicate that market customer satisfaction partially has a positive and significant effect on increasing MSME sales, while the use of financial technology partially has no effect on increasing MSME sales, and simultaneously marketplace customer satisfaction and the use of financial technology have a positive and significant impact on increasing MSME sales.]]>
<![CDATA[PENGARUH THIN CAPITALIZATION, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP TAX AVOIDANCE ]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 15 No 1 (2023): Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia ]]>
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DOI: 10.34010/jra.v15i1.9372
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh thin capitalization, ukuran perusahaan dan profitabilitas terhadap tax avoidance pada perusahaan LQ45 tahun 2017- 2021 yang terdaftar di Bursa Efek Indonesia. Teknik yang digunakan adalah regresi data panel dengan pengujian hipotesis menggunakan aplikasi Eviews series 9. Pemilihan sampel dilakukan dengan metode purposive sampling dari data sekunder berupa laporan keuangan dan ditemukan sebanyak 6 perusahaan dengan jumlah pengamatan 5 tahun, sehingga total sampel dalam penelitian ini sebanyak 30 data perusahaan. Hasil penelitian ini menunjukkan thin capitalization, ukuran perusahaan dan profitabilitas secara simultan berpengaruh terhadap tax avoidance. ukuran perusahaan berpengaruh signifikan terhadap tax avoidance, sedangkan thin capitalization dan profitabilitas tidak berpengaruh signifikan terhadap tax avoidance.]]>
<![CDATA[TEKANAN WAKTU AUDIT DAN DUE PROFESIONAL CARE TERHADAP KUALITAS AUDIT ]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 15 No 1 (2023): Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia ]]>
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DOI: 10.34010/jra.v15i1.9429
<![CDATA[In each audit activity, the auditor often encounters obstacles in managing the audit process time which is very short compared to the stages that must be carried out in the audit process. The time pressure of a very tight audit process can affect a decrease in audit quality. There are still public accountants who misjudge the accounts in the financial statements. In this case, this research is more on the study of grounded theory which emphasizes the efforts of researchers in conducting an abstract analysis of a phenomenon, with the hope that this analysis can prove certain theories that can explain phenomena specifically. As for the problems regarding the quality of audits that occur in Indonesia in general and audits in the city of Bandung. The results of this study provide empirical evidence that the higher the audit time pressure, the lower the quality of audit results and conversely the lower the audit time pressure will improve audit quality. The results of this study provide empirical evidence that the higher the due professional care, the higher the quality of the audit results.]]>
<![CDATA[SISTEM INFORMASI AKUNTANSI PADA KUALITAS LAPORAN KEUANGAN UMKM ]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 15 No 1 (2023): Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia ]]>
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DOI: 10.34010/jra.v15i1.9515
<![CDATA[The purpose of this study is to determine how much influence the Accounting Information System has on the Quality of MSME Financial Reports in Coblong District, Bandung City. The research method used in this study is a descriptive and verification method with a quantitative approach. The sample in this study were 39 SMEs in Coblong District, Bandung City. The data source in this study is primary data obtained from the answers to the respondent's questionnaire. The results in this study are that the Accounting Information System has a positive influence on the quality of MSME financial reports, which means that if the Accounting Information System increases, it will improve the Quality of MSME Financial Reports. Keywords: Accounting Information Systems, Quality of Financial Reports, MSMEs]]>
<![CDATA[Pengaruh Skeptisme Profesional Dan Etika Profesi Terhadap Pendeteksi Kecurangan (Survei Pada Kantor Akuntan Publik di Kota Bandung) ]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 15 No 1 (2023): Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia ]]>
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DOI: 10.34010/jra.v15i1.9678
<![CDATA[This study aims to determine how much influence Professional Skepticism and Professional Ethics have on Fraud Detection in 13 Public Accounting Firms in Bandung. The method used in this research is descriptive and verification method with a quantitative approach. The data source used is primary data with data collection techniques carried out by survey methods through questionnaires to 40 auditors at 13 Public Accounting Firms in Bandung. The data analysis method used in this research is multiple linear regression analysis which is tested using SPSS 23.0 for Windows software. The results of this study indicate that Professional Skepticism and Professional Ethics have an effect on Fraud Detection. Keywords: Professional Skepticism, Professional Ethics, and Fraud Detection]]>
<![CDATA[IMPLEMENTASI PEMBELAJARAN PROJECT BASED LEARNING (PBL) DALAM UPAYA MENINGKATKAN PEMAHAMAN DAN PENGETAHUAN AKUNTANSI ]]>
<![CDATA[Anggadini, Sri Dewi]]>;
<![CDATA[Damayanti, Sari]]>;
<![CDATA[Suryanagara, Gagan]]>;
<![CDATA[Sukmawati, Ira]]>;
<![CDATA[Fahrana, Egi]]>;
<![CDATA[Fitriyanti, Dini]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 15 No 2 (2023): Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia ]]>
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DOI: 10.34010/jra.v15i2.9510
<![CDATA[The research objective was to determine the magnitude of the influence of Project Based Learning (PBL) learning in accounting practicum courses in an effort to increase accounting understanding and knowledge. Learning in tertiary institutions is an interaction between lecturers and students which is supported by various elements such as objectives, subject matter, infrastructure, learning environment, learning methods, and evaluation. All of these elements greatly affect the success of the teaching and learning process. One of the important subjects is the Accounting Practicum, where the use of the right learning model will greatly affect the success of the learning process. Conventional methods that only focus on material from lecturers to students are now considered less effective. More active learning methods are needed, one of which is the Project Based Learning method. The higher education curriculum in Indonesia should be directed at Case Project Based Learning, where students learn through case analysis and problem-solving. This will acquire skills as a reliable project-solver and better prepare them to enter the world of work. The population in this study were active students in the Accounting study program. The data analysis technique used is a descriptive analysis of the Likert scale. Approaches that help in learning accounting practices Most respondents agreed that PBL helps them in learning accounting practices, and no respondents considered this program less useful.]]>
<![CDATA[Kreativitas Pembelajaran Berbasis Game Digital Akuntansi Dan Proses Bisnis Terhadap Peran Sistem Akuntansi Manajemen pada Dunia Pembelajaran ]]>
<![CDATA[Hertati, Lesi]]>;
<![CDATA[Syafitri, Lili]]>;
<![CDATA[Asmawati, Asmawati]]>;
<![CDATA[Safkaur, Otniel]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 15 No 2 (2023): Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia ]]>
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DOI: 10.34010/jra.v15i2.9670
<![CDATA[Penelitian ini bertujuan untuk memodifikasi Model Penerimaan Teknologi (TAM) dan menguji kemampuannya untuk memprediksi niat dosen program studi akuntansi dalam pembelajaran akuntansi untuk memberikan pembelajaran digital berbasis data, game, angka. Metode ini mengadopsi data kuantitatif dengan mensurvey populasi dengan membagikan kuesioner dibagikan kepada dosen akuntansi dan mahasiswa akuntansi melalui media sosial menggunakan Google Sheets. Berdasarkan data yang terkumpul 325 kuisioner dosen dan mahasiswa, model pembelajaran dianalisis menggunakan metode PLS-SEM yaitu menggunakan program SmartPLS versi 3.2. Temuan menunjukkan bahwa niat instruktur untuk mengadopsi pembelajaran digital berbasis game secara langsung dipengaruhi oleh beberapa faktor: dunia teknologi baru, kegunaan membuang rasa bosan, norma subyektif, dan inovasi pribadi. Bahkan jika tidak ada efek kurikulum yang ditemukan, efek kurikulum yang dimediasi dapat diasimilasi secara penuh dan bermanfaat oleh siswa.]]>
<![CDATA[Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi dan Ukuran Usaha terhadap Kualitas Pelaporan Keuangan ]]>
<![CDATA[Riyanto, Naomi Fani]]>;
<![CDATA[Rapina, Rapina]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 15 No 2 (2023): Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia ]]>
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DOI: 10.34010/jra.v15i2.10069
<![CDATA[Informasi dengan kualitas tinggi akan berdampak saat mengambil keputusan bisnis, maka dari itu hal penting yang perlu menjadi perhatian utama adalah kualitas pelaporan keuangan. Masih banyak permasalahan mengenai rendahnya kualitas pelaporan keuangan, khususnya di sektor UMKM. Dengan demikian, hal ini memiliki daya tarik untuk diteliti. Penelitian ini bertujuan menguji pengaruh dari tingkat pendidikan, pemahaman akuntansi, dan ukuran usaha terhadap kualitas pelaporan keuangan. Populasi penelitian ini yaitu UMKM sektor kuliner di Kecamatan Margahayu, Kabupaten Bandung dengan menggunakan jenis penelitian explanatory. Dalam mengambil sampel penelitian dilakukan teknik nonprobability sampling menggunakan metode purposive sampling, kemudian diperoleh sampel sejumlah 79 UMKM. Jenis data yang digunakan adalah data primer serta diolah melalui program SPSS 25. Teknik yang dilakukan adalah analisis regresi linier berganda untuk menguji pengaruh dari tingkat pendidikan, pemahaman akuntansi dan ukuran usaha terhadap kualitas pelaporan keuangan. Hasil yang diperoleh dari penelitian ini menunjukkan bahwa tingkat pendidikan, pemahaman akuntansi dan ukuran usaha memiliki pengaruh terhadap kualitas pelaporan keuangan. Kesimpulannya semakin tingginya tingkat pendidikan, pemahaman akuntansi dan ukuran usaha maka akan menghasilkan kualitas pelaporan keuangan yang semakin baik.]]>
<![CDATA[PENGARUH PENERAPAN SISTEM INFORMASI E-SAMSAT TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR ]]>
<![CDATA[Alghaviqi, Muhammad Wafqi Aufa]]>;
<![CDATA[Ishak, Jouzar Farouq]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 15 No 2 (2023): Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia ]]>
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DOI: 10.34010/jra.v15i2.10318
<![CDATA[This research was conducted to determine the influence of the implementation of the E-Samsat information system on motor vehicle taxpayer compliance at the SAMSAT Garut Regency office. The research method used is descriptive quantitative. The number of samples used in this study were 100 respondents with several criteria. Primary data obtained through a questionnaire. From the results of the coefficient of determination test, the application of the E-Samsat information system has an influence on the compliance level of motor vehicle taxpayers by 29.5%. As for the results of hypothesis testing, it can be seen that the tcount value is 6.407 and the ttable value is 1.984. These results indicate that the tcount value is greater than the ttable value so it can be concluded that H0 is rejected and H1 is accepted. Thus it can be concluded that there is a positive influence between the application of the E-Samsat information system on motor vehicle taxpayer compliance in Garut Regency. Keywords: E-Samsat, Vehicle Tax, Taxpayer Compliance]]>
<![CDATA[ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INTENSITAS MODAL DAN KOMISARIS INDEPENDEN TERHADAP AGRESIVITAS PAJAK ]]>
<![CDATA[Ariyati, Havifah]]>;
<![CDATA[Ferdiansyah, Ferdiansyah]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 15 No 2 (2023): Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia ]]>
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DOI: 10.34010/jra.v15i2.10746
<![CDATA[Penelitian ini bertujuan untuk memberikan bukti empiris corporate social responsibility, Intensitas Modal dan Komisaris Independen terhadap Agresivitas Pajak. Penelitian ini menggunakan pendekatan kuantitatif dan data yang digunakan adalah data sekunder. Populasi didalam penelitian ini adalah perusahaan sektor non-cyclicals terdaftar di Bursa Efek Indonesia periode 2017-2021. Metode dalam penentuan sampel menggunakan purposive sampling. Diperoleh sampel sebanyak 13 perusahaan dengan periode lima tahun sehingga jumlah yang diperoleh 65 data sampel. Metode yang digunakan adalah regresi data panel uji statistik deskriptif, analisis model regresi data panel, uji pemilihan model yang terpilih adalah Model Fixed Effect, uji asumsi klasik, uji data panel dan uji hipotesis dengan bantuan olah data statistik eviews versi 9. Hasil penelitian ini menunjukan bahwa corporate social responsibility, Intensitas Modal dan Komisaris Independen secara simultan berpengaruh terhadap Agresivitas Pajak. Intensitas Modal berpengaruh terhadap Agresivitas Pajak, dan Corporate Social Responsibility dan Komisaris Independen Tidak berpengaruh terhadap Agresivitas Pajak.]]>
