Jurnal Riset Akuntansi Kontemporer
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
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190 Documents
<![CDATA[GENDER IN MOBILE WALLET ADOPTION BY USING UTAUT MODEL ]]>
<![CDATA[Hermaya Ompusunggu]]>;
<![CDATA[Meilinda Dwi Anugrah]]>
<![CDATA[ JRAK Vol 13 No 1 (2021): April Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v13i1.3486
<![CDATA[Mobile wallets (m-wallets) have replaced physical wallets and also replaced the use of debit and credit cards. This study aims to analyze the effect of gender on m-wallet adoption by using the UTAUT model. The research used quantitative approach with primary data was done by distributing online questionnaires. The sample was using purposive sampling and obtained 290 m-wallet users in Batam City who made a transaction through digital-based payment application during five months. The data analysis utilized SEM Partial Least Square. The results showed that performance and business expectations, social influence, and facility conditions had positive and significant effects on the intention to use m-wallets in Batam City, while gender did not have the effect in its relationship.]]>
<![CDATA[KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI PADA PERUSAHAAN NON-KEUANGAN ]]>
<![CDATA[Satriana Gandamihardja]]>;
<![CDATA[Ellen Rusliati]]>
<![CDATA[ JRAK Vol 12 No 1 (2020): Edisi April ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v12i1.4042
<![CDATA[A phenomenon in the company’s strategy in carrying out business development is mergers and acquisitions. In fact, the company prefers acquisition as its strategy, but it still lacks synergies after making acquisitions. The purpose of this study is to compare the financial performance before and after the acquisition of non-financial companies listed on the Indonesia Stock Exchange in 2012. The population are 31 companies that make acquisitions. The method used is descriptive and verification methods, with paired sample t-test. Based on the hypothesis test, the results showed that the current ratio, total asset turnover, debt to equity ratio did not have a significant difference between before and after the company made the acquisition, while the return on assets has a difference, but was decreasing. The acquirer needs to measure the performance of the company being acquired and project the performance and risk after the acquisition.]]>
<![CDATA[KEBERHASILAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI DALAM PERSPEKTIF KOMITMEN ORGANISASIONAL DAN PENGETAHUAN MANAJER ]]>
<![CDATA[Mochammad Ridwan]]>;
<![CDATA[Budi Septiawan]]>;
<![CDATA[Sasa S Suratman]]>
<![CDATA[ JRAK Vol 11 No 2 (2019): Edisi Oktober ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v11i2.3758
<![CDATA[This study aims to determine the influence of organizational commitment and knowledge of accounting managers on the successful implementation of accounting information systems either simultaneously or partially. It was conducted at SOE in West Java. The research method used were descriptive and verification method. The number of samples were 33 companies, with a simple random sampling technique. The type of data is primary data obtained through a questionnaire distributed to the accounting department manager. The analysis used is multiple linier regression analysis. The results indicated that the level of organizational commitment and the successful implementation of accounting information systems are in the high category, the knowledge of accounting managers is in the very high category. Either simultaneously or partially organizational commitment and knowledge of accounting managers have a positive and significant effect on the successful implementation of accounting information systems at SOE in West Java. The greatest influence is the knowledge of accounting managers.]]>
<![CDATA[EVALUASI PENGENDALIAN PENJUALAN PRODUK PLASTIK UNTUK MENGURANGI KERUGIAN ]]>
<![CDATA[Elizabeth Tiur Manurung]]>;
<![CDATA[Paulina Permatasari]]>;
<![CDATA[Arthur Purboyo]]>;
<![CDATA[Levithia Rinas]]>
<![CDATA[ JRAK Vol 12 No 2 (2020): Edisi Oktober ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v12i2.3289
<![CDATA[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.]]>
<![CDATA[ETHICS, EDUCATION LEVEL, AND PROFESSIONAL SKEPTICISM ON AUDIT QUALITY ]]>
<![CDATA[Mega Rianita Kartika]]>;
<![CDATA[Fitriana Fitriana]]>;
<![CDATA[Farida Yuliaty]]>
<![CDATA[ JRAK Vol 13 No 1 (2021): April Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v13i1.3814
<![CDATA[In the implementation of government financial management, audit process is carried out by the inspectorate with the purpose to produce a quality audit. One of the indicators is the inspection report is submitted on time, however in the last 3 years the reports submitted by the Inspectorate of West Java Province have been late. The purpose of study was to determine the influence of ethics, education level, and professional skepticism on audit quality in the Inspectorate of West Java Province. This study conducted with a total 70 auditors with descriptive and verificative research method. Data collection using questionnaires and was analized by multiple linear regression. This study used multiple linear regression analysis. The results show that ethics, education level, and professional skepticism has an influence on quality audits both partially and simultaneously.]]>
<![CDATA[FINANCIAL LEVERAGE AND LIQUIDITY ON GOOD CORPORATE GOVERNANCE AND STOCK RETURN ]]>
<![CDATA[Aditya Laika Chandra]]>;
<![CDATA[Ellen Rusliati]]>
<![CDATA[ JRAK Vol 11 No 2 (2019): Edisi Oktober ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v11i2.3146
<![CDATA[Investor needed the information about financial performance in order to predict the price and return of stock. This study aims to find out the effect of financial leverage and liquidity on Good Corporate Governance (GCG) and return of stock in the manufacture companies listed in Indonesia Stock Exchange during the period of 2013-2017. The method of descriptive and verifiative are used in this study by using 94 samples determined by purposive sampling technique. A secondary data is used and analyzed by using panel data regression model and moderated regression analysis. The result showed that simultenously, financial leverage and liquidity effected negatively and significantly to the return of stock. Partially, leverage effected negatively and significantly, as well as liquidity but insignificantly. The GCG is able to moderated a simultaneous effect of financial leverage and liquidity on return of stock to be positive, but insiginificatn. However, GCG effected positively and significantly.]]>
<![CDATA[KEBIJAKAN DIVIDEN, HUTANG, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Pery Sutisna]]>;
<![CDATA[Jaja Suteja]]>
<![CDATA[ JRAK Vol 12 No 1 (2020): Edisi April ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v12i1.4043
<![CDATA[Firm value was a goal that must be achieved in the context of the welfare of shareholders. The objective of this research was to investigate the effect of dividend policy, debt policy, and profitability to firm value of property and real estate industries in 2012-2016. Population of this research was property and real estate companies listed in Indonesia Stock Exchange (IDX). The sampling method used was purposive sampling and the results were 10 companies according to the criteria of the sample. Method analysis using pooled regression. The results showed that dividend policy, debt policy, and profitability have significant effect to firm value simultaneously. Partially, dividend and debt policy have not significant effect to the firm value partially, but profitability has significant effect.]]>
<![CDATA[CRITICAL FACTORS OF CLOUD ACCOUNTING ACCEPTANCE AND SECURITY FOR PROSPECTIVE ACCOUNTANTS: TAM EXTENSION ]]>
<![CDATA[Ayatulloh Michael Musyaffi]]>;
<![CDATA[Arinal Muna]]>
<![CDATA[ JRAK Vol 13 No 1 (2021): April Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v13i1.3267
<![CDATA[Cloud computing technology can change the business structure, including accounting, through cloud computing. However, cloud accounting has problems, especially those related to data, which affect user acceptance of cloud accounting. Based on these problems, this research aims to test the acceptance of cloud accounting. The object of this research focuses on cloud accounting users to prospective accountants who are still at the undergraduate degree, with a total of 123 respondents. The questionnaire was distributed via google form and then analyzed using PLS using data processing through SmartPLS. The findings of this study indicate that perceived ease of use and security can influence the intention to using cloud accounting. Meanwhile, perceived usefulness not able to control the choice to use cloud accounting. This is because prospective accountants still consider cloud as a learning medium to not guarantee uncertainty in using cloud accounting.]]>
<![CDATA[THE ROLE OF CASH HOLDING IN INCREASING FIRM VALUE ]]>
<![CDATA[Luluk Muhimatul Ifada]]>;
<![CDATA[Maya Indriastuti]]>;
<![CDATA[Rustam Hanafi]]>
<![CDATA[ JRAK Vol 12 No 2 (2020): Edisi Oktober ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v12i2.3193
<![CDATA[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.]]>
<![CDATA[CONTINUANCE USE OF MANAGEMENT INFORMATION SYSTEMS FOR CIVIL REGISTRATION SERVICES ]]>
<![CDATA[Ghina Fitri Ariesta Susilo]]>;
<![CDATA[Panji Afandi]]>
<![CDATA[ JRAK Vol 13 No 1 (2021): April Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v13i1.2834
<![CDATA[Department of Population and Civil Registration of Magelang City is a local government agency that run public services effectively and efficiently. It is because the service is oriented to the societies. This study aims to analyze supporting technology as performance support of the Department of Population and Civil Registration of Magelang City namely the Management Information System for Admissions Management of Population Administration Applications (SIMP3AK). This study belongs to the category of qualitative research. This study used interview as its method. The results show that the continuance usage of SIMP3AK is determined by the existence of three indicators, namely, trust, efficiency and effectiveness, and satisfaction.]]>
