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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 190 Documents
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PENGUATAN STRUKTUR MODAL SEBAGAI PEMENUHAN REGULASI DAN PENDUKUNG PENGEMBANGAN BISNIS Tedi Setiawan; Jaja Suteja; Ellen Rusliati
JRAK Vol 12 No 1 (2020): Edisi April
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v12i1.4229

Abstract

Decision on capital structure have an important role in determinig banking performance.This study aims to find alternative strategies for Bank X in fulfilling the capital requirements and to measure its the effectivities in order to reach the capital requirements of the Bank X to be in accordance with the regulations in 2018. The results of this study are expected to provide useful information related to the importance of strengthening the capital structure of the company, especially in the banking industry in order to maintain the continuity of business and to win in the market competition. The study was conducted at Bank X was located in Bandung. The research method used was survey with qualitative research approaches. While the type of research was explorative descriptive analysis. The results of the study was found three effective strategies to meet the capital needs of Bank X in 2018, namely asset revaluation, reduction in dividend payout ratio (DPR) and the issuance of subordinated bonds. These three strategies could improve Capital Adequacy Ratio (CAR). while alternative simulations need to be carried out to determine the impact of the decision making.
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.
MACRO-ECONOMIC IMPACT ON STOCK PRICES Toufiq Agung Pratomo Sugito Putra; Sugiyanto Sugiyanto
JRAK Vol 13 No 1 (2021): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v13i1.3245

Abstract

Macroeconomics is an integral component of economic activity. The goal of this research is to demonstrate the effects of the macro-economic effect on stock returns with a more focused and tailored scope of the financial sector. This research uses a quantitative methodology with mathematical techniques, data used in the period 2001-2018, time series models with Vector Autoregressive (VAR) approaches where the data used are stationary and not co-integrated. The VAR model shows that if there is a parallel interaction between the measured variables, these variables can be considered similarly so that there are no more endogenous and exogenous variables. The findings showed that inflation, exchange rates and interest rates have no significant effect while economic growth had an impact on stock returns in the financial sector on the Indonesian stock exchange in 2001-2018.
INSIDER OWNERSHIP, FREE CASH FLOW, DAN PERTUMBUHAN TERHADAP DIVIDEND PAYOUT RATIO Yessri Meiliyawati; Ellen Rusliati
JRAK Vol 12 No 1 (2020): Edisi April
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v12i1.4040

Abstract

Dividend alongside capital gain is a return for stock holder. The aim of this study is to determine the condition of insider ownership, free cash flow, growth and dividend payout ratio, and to determine their effect of insider ownership, free cash flow and growth simultaneously and partially on dividend payout ratio. The population were mining companies sector listed in Indonesia Stock Exchange in the period of 2010-2017. The sample of this study is amounted to 4 companies with the amount of observations were 32. The method used were descriptive and verificative using panel data regression. The results showed that simultaneously insider ownership, free cash flow and growth has significant effect on dividend payout ratio with contribution of effect 68.19%. Partially, insider ownership has a significant positive effect, free cash flow and growth have significant negative effect on dividend payout ratio.
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.
FRAUD PENTAGON THEORY FOR DETECTING FINANCIAL STATEMENT FRAUDULENT Rif'atul Fitriyah; Santi Novita
JRAK Vol 13 No 1 (2021): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v13i1.3533

Abstract

Cases of fraud from 2019 to 2020 in Indonesia involve companies of state-owned enterprises. This study aimed to analyze the factors that encourage financial statement fraudulent with analysis of fraud pentagon theory. This research analyzes the influence of variable pressure proxied by financial stability, opportunity proxied by auditor change, rationalization proxied by audit opinion, capability proxied by change of directors and arrogance proxied by the number of CEO’s. This reserach uses 100 of State-Owned Enterprises companies listed on Indonesia Stock Exchange in the period 2015-2019. Data analyzed by using logistic regression. The results showed that pressure and opportunity influence the financial statement fraudulent, while rationalization, capability, and arrogance have not.
MODAL INTELEKTUAL, KEPEMILIKAN INSTITUSIONAL TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN Nurramayuningsih Nurramayuningsih; Mujibah A. Sufyani
JRAK Vol 12 No 1 (2020): Edisi April
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v12i1.4041

Abstract

Knowledge and intangible assets become the important source of competitive advatage for company (knowledgw-based economy). The study aims was to investigate the effect of intellectual capital, institutional ownership to profitability and firm value. Sample used were 6 manufacturing companies of sub sectors consumer goods industry listed on the Indonesia Stock Exchange from 2012 to 2017, with purposive sampling, secondary data, and panel data regression analysis. The results indicated that simultaneous intellectual capital and institutional ownership affected financial performance. Partially intellectual capital had a positive and significant effect on financial performance, but institutional ownership did not have significant effect. Financial performance has a positive and significant effect on firm value. Intelectual capital had an important roles to increase performance and value of the firm.
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.

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