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
Articles
190 Documents
<![CDATA[DETERMINANTS OF COMMERCIAL BANKS PROFITABILITY: EVIDENCE FROM GERMANY ]]>
<![CDATA[Szilard Farkasdi]]>;
<![CDATA[Budi Septiawan]]>;
<![CDATA[Erik Syawal Alghifari]]>
<![CDATA[ JRAK Vol 13 No 2 (2021): October Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v13i2.4500
<![CDATA[This study aims to determine the determinants of profitability in commercial banks in Germany. The population is 7 banking sector companies listed in the DAX (Deutscher Aktienindex) Bank during the 2017-2020 period, with a sample of 5 banks and producing 20 observational data. The method used is descriptive and verification with multiple regression analysis. The results show that asset size, capital adequacy, deposits and non-interest income have a significant positive effect on profitability. Partially, asset size, capital adequacy and non-interest income have a significant positive effect, while the deposit has a significant negative effect on profitability. The most dominant factor affecting profitability is non-interest income.]]>
<![CDATA[NET BENEFITS OF USING ZAHIR ACCOUNTING SOFTWARE IN THE USER'S PERSPECTIVE ]]>
<![CDATA[Ayu Ningtiyas]]>;
<![CDATA[Emmy Indrayani]]>
<![CDATA[ JRAK Vol 14 No 1 (2022): April Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v14i1.4428
<![CDATA[This research aims at examining and analyzing the effect of system quality, information, and services on user usage and satisfaction. Moreover, the user usage and satisfaction on net benefits provided by Zahir Accounting Software using the Delone and Mclean models. Then, the analysis of this research used SEM-PLS as the analytical tool. Furthermore, The selection of this research sample used purposive sampling on companies who used Zahir Accounting Software in Indonesia as many as 100 respondents. The method of collecting data was done by making an online questionnaire using Google Form. In conclusion, The results showed that the net benefits of using Zahir Accounting Software were influenced by user satisfaction, while user usage did not give any influence on it.]]>
<![CDATA[THE IMPACT OF FINANCIAL TECHNOLOGY ON THE DEVELOPMENT OF FINANCIAL INCLUSION ON MSME ]]>
<![CDATA[Arie Pratania Putri]]>;
<![CDATA[Vincent Tiovandy]]>;
<![CDATA[Jovita Zefanya Stephanie Kawijaya]]>;
<![CDATA[Rhonetta Sandy]]>
<![CDATA[ JRAK Vol 14 No 1 (2022): April Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v14i1.4316
<![CDATA[This research aims at determining the impact of financial technology on the development of financial inclusion on MSMEs in North Sumatera. The authors took sample by using of one of the perpetrator's economies, namely SMEs in North Sumatra. The 100 samples taken in this research, only 85% of MSMEs met the requirements in the eligibility test. The results contained in this research are a description of 85 MSMEs believed to reflect the utility of fintech itself and how it developed. In this research, the authors used the analysis of multiple linear regression using SPSS. The variables of P2P Lending and Cashless Society have a significant positive effect on financial inclusion, while Risk and Investment Market Provisioning have no significant effect on financial inclusion.]]>
<![CDATA[FINANCIAL LEVERAGE AND IDIOSYNCRATIC RISK IN INDONESIA: DOES INTEGRATED REPORTING MATTER? ]]>
<![CDATA[Much. Rizal P. Geno]]>;
<![CDATA[Amrie Firmansyah]]>;
<![CDATA[Dani Kharismawan Prakosa]]>;
<![CDATA[Ahmad Surya Widyansyah]]>
<![CDATA[ JRAK Vol 14 No 1 (2022): April Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v14i1.5172
<![CDATA[This study empirically examines the association between financial leverage and idiosyncratic risk. This study also includes integrated reporting elements as moderating variables. This study employs a quantitative approach with secondary data obtained from the www.idx.co.id, www. finance.yahoo.com, and related company websites. The research population includes companies engaged in the manufacturing sector, listed on the IDX in 2016–2020, with a sample of 450 companies based on purposive sampling. The data analysis method used is panel data regression analysis. This study finds that financial leverage positively affects idiosyncratic risk. Also, this study suggests that integrated reporting strengthens the positive effect of financial leverage on idiosyncratic risk. This study indicates that the Financial Services Authority of Indonesia should increase the policy of integrated reporting implementation by the listed companies.]]>
<![CDATA[POST-TAX CHANGE RATES: PERCEPTIONS OF MSME IN BREBES DISTRICT IN TAX RATES ]]>
<![CDATA[Ghea Dwi Rahmadiane]]>
<![CDATA[ JRAK Vol 14 No 1 (2022): April Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v14i1.3062
<![CDATA[The phenomenon in Indonesia regarding the level of taxpayer compliance is still relatively low when compared to the growth in the number of businesses. This research aims at determining the perception of taxpayers of micro, small and medium enterprises after changes in tax rates government regulation. This research method used was descriptive qualitative statistical analysis. The population used was MSMEs in Brebes District, and the sample taken is 5 MSMEs that could represent each business field with a simple random sampling technique. The respondents used in this research were MSMEs in Brebes District which experienced a decrease in income and get more comprehensive information on the latest tax regulations. The conclusion from this research was that MSME actors objected to the tax rate of 1% of turnover. MSME actors were represented by respondents who appreciated the new tax rate of 0.5% of the turnover contained in PP No. 23 of 2018.]]>
<![CDATA[DETERMINANTS OF SUSTAINABLE FINANCE IN BANKING INDUSTRY ]]>
<![CDATA[Humaira Uswatun Hasanah]]>;
<![CDATA[Sistya Rachmawati]]>;
<![CDATA[Etty Murwaningsari]]>
<![CDATA[ JRAK Vol 14 No 1 (2022): April Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v14i1.5182
<![CDATA[This study aims to determine whether the board of directors, independent commissioners, and deposit mobilization affect sustainable finance in banks listed on the Indonesia Stock Exchange in the 2016-2020 period. The population used in this study is banking listed on the Indonesia Stock Exchange in the 2016-2020 period. A total of 45 companies were selected using the purposive sampling method and 183 selected observations with sequential data. The analysis in this study is multiple linear regression. The results of hypothesis testing in this study indicate that the board of directors has a positive effect on sustainable finance. Meanwhile, independent commissioners and deposit mobilization have a negative effect on sustainable finance. The company age, size, and stock market index as control variables in this study affect sustainable finance, while profitability has no effect.]]>
<![CDATA[THE EFFECT OF OWNERSHIP STRUCTURE ON FINANCIAL DISTRESS: EVIDENCE IN INDONESIAN MANUFACTURING COMPANIES ]]>
<![CDATA[Lintang Santoso]]>;
<![CDATA[Yeterina Widi Nugrahanti]]>
<![CDATA[ JRAK Vol 14 No 1 (2022): April Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v14i1.5178
<![CDATA[This study aims to determine the effect of ownership structure on financial distress. The research method used in this study is quantitative methods and data collection techniques using purposive sampling. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. This research uses the panel data regression analysis technique. From testing the estimation model, it was found that the Fixed Effect Model was the chosen estimator. The classic assumption test is problematic, so the mode is changed to the GLS panel. The results of this study are Managerial Ownership, Institutional Ownership, and Foreign Ownership and have a negative influence on financial distress. The government Ownership variable does not affect financial distress.]]>
<![CDATA[GREEN ACCOUNTING BASED ON UNIVERSITY SOCIAL RESPONSIBILITY: UNDERSTANDING AND CONCERN IN APPLICATION ]]>
<![CDATA[Novira Sartika]]>;
<![CDATA[Muhammad Luhtfi Iznillah]]>
<![CDATA[ JRAK Vol 14 No 1 (2022): April Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v14i1.4694
<![CDATA[Along with the development of the world today, every organization (including universities) is expected to be able to make a positive contribution to its social environment, namely through Corporate Social Responsibility (CSR) or in higher education called University Social Responsibility (USR) which is synergized in the Tri Dharma of Higher Education. This study aims to see the understanding and concern of the Bengkalis State Polytechnic regarding Green Accounting based on University Social Responsibility. This research is a mixed research, the quantitative approach is used with index analysis with the help of SPSS, while the qualitative approach is using interviews and focus group discussions. The population in this study was the entire academic community of the State Polytechnic of Bengkalis with purposive sampling technique. The results showed that the index scores on 4 aspects of Green Accounting, namely environmental awareness, environmental involvement, environmental reporting and environmental auditing were between 60% - 79.99% or categorized as good. Based on the results of interviews and FGDs, it is known that in general Polbeng understands and cares about the environment, although there is no specific policy regarding its implementation]]>
<![CDATA[AGENCY PROBLEM ANALYSIS FROM COMMITTEE AND OWNERSHIP STRUCTURES ]]>
<![CDATA[Bayu Indra Setia]]>;
<![CDATA[Erik Syawal Alghifari]]>;
<![CDATA[Nugraha Nugraha]]>;
<![CDATA[Maya Sari]]>
<![CDATA[ JRAK Vol 14 No 1 (2022): April Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v14i1.4841
<![CDATA[This study aims to determine the factors that influence the agency problem. A sample of 14 restaurant, hotel, and tourism sub-sector companies listed on the Indonesia Stock Exchange during the 2010–2019 period with a total of 140 observations was used as the unit of analysis. The method used is descriptive and verified with panel data regression analysis. The results showed that the audit committee and independent commissioners had a positive and significant effect on agency problems, while managerial ownership and institutional ownership had a negative and significant effect on agency problems]]>
<![CDATA[FRAUD IN ACCOUNTING: SURVEYS ON HOTELS IN BANDUNG ]]>
<![CDATA[Fenny Julianty]]>;
<![CDATA[Rapina Rapina]]>;
<![CDATA[Santy Setiawan]]>;
<![CDATA[Hayu Puspita Sari Ndaru]]>
<![CDATA[ JRAK Vol 14 No 1 (2022): April Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v14i1.4932
<![CDATA[This research aims at determining the Accounting fraud that deliberated violation of the law which involved embezzlement, fraud, abuse of trust, etc by making inappropriate financial reports that can mislead decisionmakers and link to the undesirable financial frauds. This research was conducted by analyzing and testing the impact of the role of internal audit, the effectiveness of internal control, and unethical behaviour on accounting fraud at several stars hotels in Bandung. The research method used primary data derived from questionnaires and interviews. Furthermore, the data analysis techniques used were Structural Equation Modeling (SEM) and Partial Least Squares (PLS) to test and analyze data. According to the findings of this research, the role of internal audit and unethical behaviour did have an impact on accounting fraud, but the effectiveness of internal control did not.]]>
