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INDONESIA
Jurnal Riset Akuntansi Kontemporer
Published by Universitas Pasundan
ISSN : 20885091     EISSN : 25976826     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi Kontemporer invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social accounting; Accounting for non-profit organisations; Public sector accounting; Corporate governance: accounting/finance; Ethical issues in accounting and financial reporting; Corporate finance; Investments, derivatives; Banking; Capital markets in emerging economies
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 8 Documents
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Search results for , issue "Vol 12 No 2 (2020): Edisi Oktober" : 8 Documents clear
FACTORS THAT INFLUENCE WHISTLEBLOWING INTENTIONS VILLAGE GOVERNMENT OFFICIAL Yesi Mutia Basri; Ferty Riarni; Nur Azlina; M. Haykal Daditullah Indrapraja
JRAK Vol 12 No 2 (2020): Edisi Oktober
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v12i2.3125

Abstract

The study investigates the factors that influence village officials to have an interest in whistleblowing. Organizational commitment, rewarding, idealism ethical orientation, relativism and machiavellian ethical orientation are used as factors that influence the interest of village officials to do whistleblowing. The population in this research is the entire officials of the village government who worked in district Kelayang, Indragiri Hulu Regency. The sampling technique in this research is to use incidental sampling. A total of 60 village officialses participated in this study, which consisted of village heads, village secretaries. regional executor and technical executive. The data analysis technique used is multiple regression. The results of hypothesis testing that is: organizational commitment and idealism ethical orientation effect on interest to do the whistleblowing but reward, relativism ethical orientation and machiavellian nature has no effect against the interest to do the whistleblowing.This research contributes to reducing the occurrence of fraud committed by village officials.
CORPORATE SOCIAL RESPONSIBILITY TERHADAP MANAJEMEN LABA DAN KINERJA PERUSAHAAN Devi Dwi Rahmawardani; Muslichah Muslichah
JRAK Vol 12 No 2 (2020): Edisi Oktober
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v12i2.2251

Abstract

This study aims to analyze the direct and indirect effects of Corporate Social Responsibility (CSR) on company performance through earnings management. The objects in this study are companies incorporated in LQ45 in the 2016-2018 period. Samples were taken using a purposive sampling method. The data of this study were analyzed using path analysis. The results showed four important findings: (1) the influence of CSR on company performance is positive and significant, (2) CSR has a negative and significant effect on earnings management, (3) the effect of earnings management on company performance is not significant (4) earnings management cannot mediate the effect of CSR on company performance.
PENERAPAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN Bella Syafrina Qolbiatin Faizah
JRAK Vol 12 No 2 (2020): Edisi Oktober
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v12i2.2779

Abstract

The industrial revolution era resulted several of companies trying to produce products for human needs. These products produce waste where the waste can be one of the problems that occurs when the management building is damaged. This research aims to examine the effect of applying green accounting to financial performance. Green accounting focuses on environmental activities, green prooduct, and environmental performance using PROPER, while financial performance uses net profit margin. The sample selection using a purposive sampling technique that uses certain criteria about 24 companies in four periods. Data analysis techniques used multiple linear regression analysis. The results of this study indicate that green accounting has no effect on financial performance which is measured using a net profit margin.
ARUS KAS OPERASI, LEVERAGE, SALES GROWTH TERHADAP FINANCIAL DISTRESS Melsa Aninda Fitri; Vaya Juliana Dillak
JRAK Vol 12 No 2 (2020): Edisi Oktober
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v12i2.3039

Abstract

The purpose of this study is to determine how the influence of operating cash flow, leverage and sales growth ratios on the occurrence of financial distress. The research method used in this study is a quantitative method. While the data collection techniques used in this study are purposive sampling. The population in this study is the textile and garment subsector companies listed on the Indonesia Stock Exchange in 2015-2018 as many as 14 companies with observational data of 56 samples. This study uses panel data regression analysis techniques. Simultaneous variable operating cash flow, leverage, and sales growth have a significant effect on financial distress. And then, leverage has a significant effect on financial distress. While the operating cash flow and sales growth partially did not have significant effect on financial distress.
PARTISIPASI, TRANSPARANSI DAN AKUNTABILITAS PERENCANAAN DAN PENGANGGARAN DANA DESA Erna Hendrawati; Mira Pramudianti
JRAK Vol 12 No 2 (2020): Edisi Oktober
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v12i2.3113

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pelaksanaan partisipasi, transparansi dan akuntabilitas dalam perencanaan dan penganggaran dana desa. Teknik Pengumpulan data dengan observasi, wawancara dan dokumentasi. Responden penelitian ini adalah perangkat desa, BPD dan perwakilan masyarakat di desa Setro, kecamatan Menganti Gresik. Teknik pengolahan data dengan editing, interprestasi. Partisipasi RPJMDesa dan RKPDesa, musyawarah perencanaan pembangunan desa melibatkan perangkat desa, BPD, LPMD, tokoh masyarakat, organisasi kemasyarakatan, RT,RW, kepala dusun. Transparansi, adanya mekanisme dan akses masyarakat dalam penyampaian pendapat, mengajukan tanggapan, kritik terhadap pemerintahan desa, keterbukaan dokumen RKPDesa Setro sebagai dasar penyusunan APBDesa. Akuntanbilitas, RPJMDesa sebagai acuan dan arah perencanaan penyusunan RKPDesa, dokumen RKPDesa sebagai dasar penyusunan APBDesa. Bentuk partisipasi APBDesa Setro tahun 2017, musyawarah antara tim Penyusun APBDesa dengan BPD, LPMD sebaggai perwakilan masyarakat. Transparansi APBDesa Setro, dibuat banner informasi tentang APBDesa desa Setro tahun 2017 di lokasi pelaksanaan program pembangunan, Akuntabilitas APBDesa Setro, penyusunan laporan pertanggungjawaban sebagai bentuk pertanggungjawaban penggunaan dana.
ACTIVITY BASED COSTING DAN SUPPLY CHAIN MANAGEMENT TERHADAP KEUNGGULAN BERSAING Rima Sundari; Yanisa Zahra
JRAK Vol 12 No 2 (2020): Edisi Oktober
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v12i2.2955

Abstract

Indonesia’s agribusiness industry is lagging behind other countries. The factors that influence this are the inaccessibility of the price of agribusiness products and the inefficient logistics activities that occur in the supply chain. Based on these problems, researchers are interested in examining how activity-based costs and supply chain management influence the competitive advantage of PT Perkebunan Nusantara VIII. This study uses the formulation of an associative problem in the form of a causal relationship with the use of a questionnaire. The population and research sample are employees who are in the management line. The analysis technique used are correlation, multiple regression, and determination coefficient analysis. The results showed a significant influence between activity-based costs and supply chain management on competitive advantage at PT. Perkebunan Nusantara VIII either simultaneously or partially.
EVALUASI PENGENDALIAN PENJUALAN PRODUK PLASTIK UNTUK MENGURANGI KERUGIAN Elizabeth Tiur Manurung; Paulina Permatasari; Arthur Purboyo; Levithia Rinas
JRAK Vol 12 No 2 (2020): Edisi Oktober
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v12i2.3289

Abstract

Internal control review towards the revenue cycle is required to evaluate the effectiveness and efficiency of the existing management in order to support the achievement of company goals, and provide recommendations to allow corrective actions. These should be taken in order to review the role of internal control in increasing sale performance. This research used descriptive study method which could help to think systematically about various variables on a particular situation, to provide ideas for further research and to make simple decisions from the research that was done. Data collection techniques conducted were literature study and field study at Bandung Plastic company. Based on the result of internal control analysis, it was discovered that internal control set by the company will help company to handle loss of bad debt expenses, avoid fictitious sales, reduce improper sales target, reduce re-delivery cost, reduce erroneous task, and reduce environmental pollution.
THE ROLE OF CASH HOLDING IN INCREASING FIRM VALUE Luluk Muhimatul Ifada; Maya Indriastuti; Rustam Hanafi
JRAK Vol 12 No 2 (2020): Edisi Oktober
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v12i2.3193

Abstract

This study aims to examine the role of cash holding in mediating the effect of leverage on firm value. The object of this research is 423 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique used in this research is purposive sampling, with the criteria of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018, publishing financial reports, and having complete data related to research variables so that a sample of 124 manufacturing companies was obtained. The analysis technique used in this research multiple linear regression analysis and path analysis. The results showed that leverage had a significant negative effect on cash holding and cash holding had a significant positive effect on firm value. Leverage has no significant positive effect on firm value. Cash holding is not able to mediate the effect of leverage on firm value.

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