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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 21 Documents
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Search results for , issue "Vol 8 No 1 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2022" : 21 Documents clear
Analisa Kebijakan Pemerintah Dalam Bidang Moneter Guna Meningkatkan Kualitas Indeks Harga Saham Gabungan Di Bursa Efek Panji Pramuditha; Budi Harto
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 1 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i1.655

Abstract

The JCI is considered as a part of economic development tools that have erratic fluctuations, this uncertainty is stabilized by the monetary policy pursued by the government in which this policy will react to the shift in the JCI towards positive or negative. This monetary policy will regulate, among others, interest rates, inflation, and the money supply. This study aims to determine whether this monetary policy has an impact on the JCI or does not actually have any effect. The method used is descriptive method which describes the condition of the object to be studied. This study shows that a decrease in interest rates has an impact on the JCI and a different effect from the money supply in Indonesia which is considered not to have a significant effect on inflation so that it does not make the JCI experience a shift or change in investor investment patterns.
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas Evi Anggraeni; Khoirina Farina
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 1 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i1.662

Abstract

Tujuan penelitian untuk mengetahui dan menganalisis pengaruh tingkat kesadaran membayar pajak, sosialisasi perpajakan, pengetahuan serta pemahaman tentang peraturan perpajakan, sanksi pajak dan peran fiskus terhadap kepatuhan wajib pajak orang pribadi yang melakukan pekerjaan bebas. Sampel penelitian adalah wajib pajak orang pribadi yang memiliki pekerjaan bebas di Agency Bigs Success AIA Central. Dalam penentuan sampel pada penelitian ini dengan menggunakan purposive sampling. Jumlah sampel terpilih sebanyak 102 responden dengan kriteria yang ditentukan. Metode analisis data pada penelitian ini yaitu deskriptif dan menggunakan program smartPLS 2.0 M3. Output penelitian ini menyatakan bahwa kesadaran masyarakat dalam membayar pajak, pengetahuan dan pemahaman tentang peraturan perpajakan berpengaruh terhadap kepatuhan wajib pajak yang melakukan pekerjaan bebas. Sedangkan sosialisasi perpajakan, sanksi pajak dan pelayanan fiskus tidak memiliki pengaruh
Pengaruh Persepsi Manfaat Dan Persepsi Kemudahan Terhadap Fintech Menggunakan Tam (Technology Acceptance Model) Di Kota Batam Khadijah Khadijah; Viola Syukrina E Janrosl
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 1 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i1.663

Abstract

The application of financial technology will create a disruptive environment in line with the rapid development of technology and digitization. For the financial industry, there is a demand to continue to adapt and make adjustments in its business processes, as the dynamics of the industry change rapidly. Fintech can help MSMEs to get ease and efficiency in the financial area. but not all MSMEs can use fintech for reasons that are difficult to understand and cannot be used when they want to transact financially in business. so that from the problems that occur in the community makes researchers want to research using the TAM model of fintech that has developed in the community. TAM model can be measured by two existing perceptions, namely the perception of ease and perception of the benefits of fintech. The population in this study is people in Batam City. Sampling method is done by purposive sampling that is sampling is done based on certain criteria in accordance with the needs of researchers and using the formula slovin determine the number or size of the sample will be determined. Hypothetical testing in this study was conducted with multiple linear regression tests, simultaneous tests (F tests), determination tests (R2 tests) and t-tests using SPSS 26 applications.
Analisa Transparansi APBDdes Sebelum Dan Saat Pandemi Vinsensius Bima; Imelda Sinaga; Victoria Ari Palma Akadiati
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 1 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i1.678

Abstract

The motivation of this research is to determine the financial performance of the APBDes in Keputran Village so that it can provide information in making decisions on the results of the analysis during this pandemic. The data analysis method used is descriptive quantitative. Research shows that the financial performance of BUMDes in Keputran Sari Village for 2 years seen from the effective level shows that in 2019 before the pandemic it showed quite effective results and in 2020 during the pandemic the effectiveness level was also quite effective. The results of the calculation of the efficiency level for 2 years get results that are not yet efficient, so it needs to be improved again in utilizing the budget they have. The results of the calculation of economic rates for 2 years get very economical results. For the conclusion that the APBDes financial performance in the Keputran village is classified as good enough, it can be seen from the three indicators that only 1 of the 3 variables does not match the results.
Pengaruh Dividen, Return on Equity Dan Return on Asset Terhadap Harga Saham Manufaktur Di BEI Yomina Siregar; Hermaya Ompusunggu
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 1 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i1.692

Abstract

The stock prices of manufacturing industry companies have decreased on average over the last 5 years, namely from 2016-2020. By -2%, a decrease in dividend stock prices, ROA and ROE. So this study aims to determine the relationship between dividends, ROE and ROA on stock prices. The method used in this study is quantitative with the type of secondary data in the form of documentation. The type of study population is Accessible Population or the available population is 37 manufacturing companies listed on the IDX in the last 5 years from 2016 to 2020, the sample in this study is 6 companies, the tests are descriptive statistics, classical assumptions, multiple linear regression and hypothesis testing using SPSS 16. The results partially show that dividends have a significant effect on stock prices, while ROA and ROE have no significant effect, simultaneously Dividends, ROA and ROE have a significant effect on prices. The conclusion in this study H1 is accepted, H2 is rejected, H3 is rejected and H4 is accepted.
Analisis Pengaruh EPS dan ROA terhadap Harga Saham Perusahaan yang terdaftar di Bursa Efek Indonesia Diana; Khadijah
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 1 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i1.693

Abstract

This study aims to provide empirical evidence about the analysis of the effect of EPS and ROA on stock prices of companies listed on the IDX. The population of this study amounted to 32 companies. The sample of this research is 9 companies listed on the IDX for the period 2016-2020. The method of determining the sample using purposive sampling method. The data used is secondary data collected using the nonparticipant observation method by downloading data from the IBM SPSS 25 website. The results of the partial study for EPS show a significance value of 0.000 < α = 0.05, which means that EPS has a significant influence on stock prices, this proves that the greater the fixed assets covering current liabilities does not cause the stock price to increase. The results of the partial study for ROA show a significance value of 0.228 > α = 0.05, which means that ROA has no significant effect on stock prices, which proves that companies that have high or low Return On Assets (ROA) do not necessarily have high or low stock prices. However, the results of simultaneous research, for the value of EPS and ROA showed a significance value of 0.000 < α = 0.05, which means that EPS and ROA have a significant effect on stock prices. For future research, it is better to add independent variables so that it can be known whether there are other variables that affect firm value.
Pengaruh Financial Stability, Financial Target, Ineffective Monitoring Dan Capability Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Yang Terdaftar Dalam Indeks LQ-45 Bei Periode 2013 Sampai Dengan 2015 Bima Mahatma Hendra; Arief Himmawan Dwi Nugroho
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 1 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i1.726

Abstract

This study aims to empirically prove the effect of financial stability, financial targets, ineffective monitoring, and capability on fraudulent financial reporting in LQ-45 companies in Indonesia. This research uses a population of LQ-45 companies that have gone public and are listed on the IDX during the 2013-2015 period which were taken through a purposive sampling of 22 companies. The conclusion of this study is that financial stability has a significant positive effect on detecting fraudulent financial reporting; Financial target dan ineffective monitoring have no significant positive effect in detecting fraudulent financial reporting; Capability have no significant negative effect in detecting fraudulent financial reporting.
Pengaruh Perputaran Piutang Dan Penjualan Terhadap Laba Bersih Pada Perusahaan Manufaktur Masta Sembiring
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 1 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The problem in this study is that in an effort to achieve high profits, the company must be able to earn as much income as possible, one of which is by increasing sales and obtaining receivables income. good by the company shows that the receivables turnover is running efficiently. Whether the movement of receivables turnover can affect profit and whether sales can affect profit, and whether the movement between receivables and sales turnover can affect the movement of net income. The purpose of this study was to determine whether receivables turnover had an effect on profit and whether sales also had an effect on profit. And, whether receivables turnover and sales together have an effect on profits in food sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. The results showed that the effect of accounts receivable turnover on net income partially there was a significant influence of receivables turnover on net income. With the increase in receivables turnover, it is followed by an increase in net profit for food companies listed on the Indonesia Stock Exchange with a 95% confidence level. And the influence of sales on net income shows that partially there is a significant effect of sales on net income. With the increase in sales, it is followed by an increase in net profit for food companies listed on the Indonesia Stock Exchange with a 95% confidence level. As well as receivables and sales turnover together have a significant effect on the net profit of Food companies listed on the Indonesia Stock Exchange in 2017-2020.
Analisis Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, Likuiditas Dan Kepemilikan Manajerial Terhadap Ketepatan Waktu Dalam Penyampaian Laporan Keuangan Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia Umi Kalsum
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 1 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh variabel indepen yaitu leverage, profitabilitas, ukuran perusahaan, likuiditas kepemilikan manajerial terhadap variabel dependennya ketepatan waktu penyampaian laporan keuangan pada perusahaan LQ45 yang terdaftar di BEI. Sampel penelitian ini menggunakan seluruh perusahaan LQ45 yang terdaftar di BEI dengan periode 2018 sampai dengan 2020. Teknik pengumpulan data penelitian dengan teknik purposive sampling. Dengan data diperoleh data data sekunder dengan 45 perusahaan. Hasil penelitian ini menunjukkan bahwa Secara simultan, dapat diketahui bahwa variabel leverage, profitabilitas, ukuran perusahaan, likuiditas dan kepemilikan manajerial secara bersama - sama atau simultan mempengaruhi variabel ketepatan waktu dalam penyampaian laporan keuangan pada perusahaan LQ45 yang terdaftar di BEI. Secara parsial, dijelaskan bahwa variabel leverage, likuiditas, kepemilikan manajerial tidak dapat mempengaruhi variabel ketepatan waktu dalam penyampaian laporan keuangan pada perusahaan LQ45 yang terdaftar di BEI. Sedangkan pada variabel profitabilitas dan ukuran perusahaan dinyatakan dapat mempengaruhi variabel ketepatan watu dalam penyampaian laporan keuangan pada perusahaan LQ45 yang terdaftar di BEI.
Pengaruh Partisipasi Anggaran, Akuntabilitas Dan Kejelasan Sasaran Anggaran Terhadap Kinerja Dengan Komitmen Organisasi Sebagai Variabel Moderating Pada Manajerial Majelis Pendidikan Daerah Sri Mauliza; Widia Astuti; Irfan
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 1 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

Teknik analisis data pada penelitian ini menggunakan Partial Least Square (PLS). Populasi dalam penelitian ini adalah seluruh Pegawai Majelis Pendidikan Daerah Kab.Aceh Tamiang, dengan jumlah pegawai 31 orang. Hasil penelitian ini menunjukkan bahwa partisipasi anggaran berpengaruh signifikan terhadap kinerja manajerial. Akuntabilitas berpengaruh signifikan terhadap kinerja manajerial. Komitmen organisasi memoderasi pengaruh partisipasi anggaran, akuntabilitas dan sasaran sasaran berpengaruh terhadap kinerja manajerial.

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