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Budi Harto, S.E.,M.M., PIA
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JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)
Published by POLITEKNIK LP3I BANDUNG
ISSN : 2407828X     EISSN : 24078298     DOI : 10.38204
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi dan Bisnis (JRAK) diterbitkan oleh Politeknik LP3I Bandung bekerja sama dengan Program Studi Akuntansi Politeknik LP3I Bandung secara berkala (setiap enam bulan). Tujuan jurnal ini adalah untuk mempublikasikan hasil riset maupun pemikiran akuntansi dan atau keuangan yang relevan bagi pengembangan profesi dan praktek akuntansi di Indonesia.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
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Search results for , issue "Vol 2 No 2 (2016): JRAK - Juli 2016" : 8 Documents clear
ETIKA SECARA ISLAM SEBAGAI BENCHMARK DALAM GOOD CORPORATE GOVERNANCE PADA BANK SYARIAH Nia Tresniati
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 2 No 2 (2016): JRAK - Juli 2016
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

Based on some researches, there’s still unfair business practice and ethical problem in our society. In financial and banking industry, shariah bank has infraction ethical related to the product of financing particularly on forbidden contractual. The methodology of study is literature study, Interpretation of Al-Qur’an verses, and analyzing the research. The study s focused to the islamic ethic as benchmarking for corporate governance in shariah bank. In islamic lesson, the individual has ethical beliefs as a moral compass (command and prohibition from God) that helps guide a person for hereafter. Allah SWT has determined the effectively supervision mechanism with reward and punishment. Islamic principles then acts as early warning that can control their behavior. Therefore, each person in one organization has good internal control for their own ethics that can build integrity. If all people in organization have placed the ethical forward for their activities as guidance, it creates corporate culture with high integrity and trusteeship. Good ethic drives the organization to good corporate governance in shariah bank with the high quality performance based on prudential principles, its purpose to Allah SWT and society. Value proportions from bank shariah supposed to create the economic justice for universal human trait.
PENERAPAN AUDIT INDEPENDEN DAN POLA PEMBINAAN PADA BKM UNTUK MENGEFEKTIFKAN PELAKSANAAN PNPM MANDIRI PERKOTAAN DI KOTA BANDUNG Luh Gede Maya Untari Wiwaha
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 2 No 2 (2016): JRAK - Juli 2016
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

National Program for Community Empowerment or PNPM Urban MP is the realization of government policy that seeks to reduce poverty and ultimately creating a civil society. But so far there are still obstacles in the implementation of the program, including the issue of performance accountability Community Self-reliance Agency (BKM). The research problem is formulated as follows: 1) how BKM response to the presence of an independent auditor?, 2) how the implementation of an independent audit based on the pattern of development in Bandung BKM?, 3) whether the application of the independent audit based development patterns can improve the accountability in the performance of BKM Bandung district?, 4) how the implementation of PNPM MP in Bandung district?, 5) whether an independent audit based on the coaching pattern can streamline BKM PNPM MP in Bandung district?. The study was conducted with the purpose: want to know and analyze the response to the presence of an independent auditor BKM, application independent audit based on the pattern of development in Bandung BKM and answer patterns in the formation of an independent audit is conducted to improve the accountability of performance BKM in Bandung. And determine and analyze the implementation of PNPM MP in Bandung and independent audit based on the coaching pattern can streamline BKM whether PNPM MP in Bandung. The research method uses a descriptive qualitative design of the data collection and in-depth interviews gradual (in-depth interviews), observation and documentation. It is therefore necessary to create a positive assumption of the existence of the auditor is working pattern of an audit. Here the role of the independent auditor who can be expected to change the negative assumptions, because the independent auditor is not bound by government intervention. The task of the independent auditors should not only look for finding problems, but also there is a mission coaching so BKM know how to properly make a true report according to standard. Pattern formation is conducted by an independent auditor aims not only to provide knowledge and understanding of that report generation accountable according to the standard, but it is expected to provide intrinsic motivation so that future auditing of BKM has awareness for its own performance. Performance accountable BKM will have an impact on the effectiveness of the implementation of PNPM MP. Study to improve performance accountability system that BKM MP PNPM actors in implementing PNPM MP.
LABA KOTOR SEBAGAI ALAT BANTU BAGI MANAJEMEN DALAM EVALUASI PENJUALAN PRODUK Lesa Andrianti
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 2 No 2 (2016): JRAK - Juli 2016
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

Hasil penelitian menunjukan bahwa a. Umum (1) Pusat pertanggungjawaban dalam Kopthindo adalah bagian dari koperasi yang dikepalai oleh Ketua I dan Ketua II (2) Pusat pertanggungjawaban diukur dengan laba yang telah dicapai atau profit center (3) Penyusunan program Kopthindo yaitu untuk mewujudkan peran dan funsinya sebagai media koordinasi dalam rangka pengembangan teh hijau Indonesia (4) Langkah penyusunan anggaran pada Kopthindo sama dengan langkah penyusunan anggaran diperusahaan perkebunan milik negara (5) Evaluasi atas hasil pelaksanaan anggaran disampaikan kepada Rapat Anggota, b. Khusus (1) Analisis laba kotor digunakan sebagai alat bantu bagi manajemen yaitu untuk mengetahui perubahan yang terjadi, baik kenaikan maupum penurunan (2) Pengukuran anggaran dengan menganalisis laba kotor yang digunakan manajemen yaitu untuk mengetahui penyimpangan antara anggaran dan realisasi (3) Manfaat analisis laba yaitu untuk memberikan petunjuk kepada manajemen tentang elemen-elemen yang menyimpang, dan memberikan petunjuk untuk menyusun anggaran periode berikutnya (4) Proses sistem pengendalian manajemen yang seharusnya digunakan yaitu penyusunan program, penyusunan anggaran, pengukuran serta pelaporan dan analisis (5) Analisis laba kotor yang dilakukan untuk tujuan evaluasi penjuakan produk yaitu dengan menghitung selisih laba kotor, selisih penjualan, selisih harga jual, selisih volume penjualan, selisih harga pokok penjualan, selisih harga HPP, selisih volume harga pokok penjualan, selisih volume bersih, selisih komposisi penjualan, selisih penjualan final (6) Analisis laba kotor telah digunakan dalam Kopthindo untuk mengevaluasi penjualan produknya, sehingga analisis laba kotor dapat dijadikan alat bantu bagi manajemen dalam mengevaluasi penjualan
KINERJA PERUSAHAAN SEBAGAI DAMPAK DARI CORPORATE GOVERNANCE DAN KONSERVATISME AKUNTANSI (STUDI KASUS PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX) Setiawan; Hendi Rohendi
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 2 No 2 (2016): JRAK - Juli 2016
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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In 2012, the average of Return on Assets (ROA) in companies listed on the Jakarta Islamic Index have significant decrease in the 5 (five) years. Suspected factors influencing the decline are Corporate Governance and Accounting Conservatism. This study sought to examine the effect of the Corporate Governance and Accounting Conservatism on Return on Assets. The research used company data who listed in Jakarta Islamic Index and include CGPI (Corporate Governance Perception Index) score in 2008, 2009, 2010, 2011, and 2012. Sample gathered by purposive sampling method and give 29 companies for year 2008-2012. This secondary data analyzed by using simple regression model. Regression analysis showed that R2 reaches 0.038. It shows that only 3.80 percent return on assets variables can be explained by the Corporate Governance and Accounting Conservatism. Meanwhile, according to the results obtained path analysis calculations show that the indirect effect of only 0.003764, or approximately 0.38%. Conclusion The results of the study are as follows: (i) Corporate Governance have no significant influence on Return on Assets; (ii) Accounting Conservatism have no significant influence on Return on Assets; (iii) Corporate Governance and Accounting Conservatism have no significant influence on Return on Assets
TANTANGAN AUDITOR INTERN MENGHADAPI GLOBALISASI Imas Tita Rosita
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 2 No 2 (2016): JRAK - Juli 2016
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

In the context of globalization of business operations, development of information technologies, complexity of business transactions, and business risk, internal Auditors are burdened a lot of tasks in which they should involve seriously. Auditors face the challenges of reconciling their need to make a meaningful contribution to the business with the meeting the needs of their customers, audit committee, executive management, and line management. Conflicts are occurred due to lack of communication between auditors and their customers. In this case, director of audit director has a important role to overcome it as soon as possible. The director is required to have good communications skills, personal confidence in dealing effectively with conflicts at the executive or board level.
AUDIT SISTEM INFORMASI DAN PERAN AUDITO Mumu Muzaemi
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 2 No 2 (2016): JRAK - Juli 2016
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Information system auditing is intended to collect and evaluate evidences to know if a computer system is able to safeguard assets and maintain data integrity so that the goals of organization can be reached effectively and efficiently. The auditors can audit using three approaches such as audit around the computer; audit through the computer and audit with the computer. In addition, Auditors should consider the risks and related controls mainly general control and application control. Audit techniques which can be applied include integrated test facility, embedded audit routine, extended record, snapshot, control flowcharting, mapping, and using audit software such as ACL, IDEA, Microsoft Excel or Microsoft Access. In this context, auditors are required to improve their skills related to information technology
MENYONTEK (CHEATING) – KECURANGAN AKADEMIK Yulianto Dirdjosumarto
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 2 No 2 (2016): JRAK - Juli 2016
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Academic dishonesty can be considered as epidemic in all level of education in the world, viruses that spread and attack the academic quality. One of the kinds of academic dishonesty is cheating. The students who become victims of cheating aren’t conscious the influences or impacts of it. War againts cheating should be the first prioriy. Students are potential leader and also worker or employee in the future. Students must be armed with values and ethics or codes of honor or rules of conduct in which unethical behaviors are eliminated. Students should be directed to involve in all process of learning on the basis of integrity. Lecturers, management (institution) and students are expected to take apart in promotion and socialization the importance of integrity in the process of learning and to maintain the quality of academic.
PENGARUH IMPLEMENTASI TOTAL QUALITY MANAGEMENT DAN KARAKTERISTIK INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL Andhika Ligar Hardika; Yogo Heru Prayitno
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 2 No 2 (2016): JRAK - Juli 2016
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Penelitian ini bertujuan untuk menguji secara empirik pengaruh total quality management dan karakteristik informasi akuntansi manajemen baik secara parsial maupun simultan terhadap kinerja perusahaan manufaktur bersertifikasi ISO 9001:2008 yang listing di BEI periode 2014. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif dengan uji analisis menggunakan regresi berganda. Dalam menentukan jumlah sampel, digunakan metode sensus sehingga jumlah populasi sama dengan sampel sebesar 42 manajer perusahaan manufaktur bersertifikasi ISO 9001:2008 yang listing di BEI periode 2014. Data yang digunakan adalah data primer dan pengumpulan data dilakukan melalui kuesioner. Hasil penelitian menunjukan TQM dan karakteristik informasi akuntansi manajemen secara parsial dan simultan berpengaruh terhadap kinerja manajerial pada perusahaan manufaktur bersertifikasi ISO 9001:2008 yang listing di BEI periode 2014

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