cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Budi Harto, S.E.,M.M., PIA
Contact Email
budiharto@plb.ac.id
Phone
+6281322725577
Journal Mail Official
budiharto@plb.ac.id
Editorial Address
Jl. Pahlawan No. 59 Bandung 40123 Telp. (022) 2506500, Fax. (022) 2512564 Email : jrak@plb.ac.id
Location
Kota bandung,
Jawa barat
INDONESIA
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
 1   2   3 
Search results for , issue "Vol 8 No 1 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2022" : 21 Documents clear
Faktor – Faktor Yang Mempengaruhi Keahlian Komputer Akuntansi Pada Mahasiswa Jurusan Akuntansi Perguruan Tinggi Swasta Di Kota Medan Rima Novita Sari; Widia Astuty; 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

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

Abstract

The purposes of this study are to examine and analyze factors that effect on accounting computer skills which are accounting laboratory facilities, computer attitudes, computer anxiety and computer knowledge. The population in this study are students in accounting major at private universities in Medan. Based on purposive random sampling method, there were 18 private universities that have accounting major. The data analysis technique used that Partial Least Square (PLS) approach. PLS is a component or variant based Structural Equation Model (SEM). The results showed that laboratory facilities, computer attitudes, and computer knowledge had a positive effect on accounting computer skills, while computer anxiety had a negative effect.
Ekonomi Kreatif Di Desa Tanjung Medang Randi; Abdul Kholek; Muhammad Izzudin; Dyah Hapsari; Tri Agus Susanto
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.v8i1.737

Abstract

Keterbatasan masyarakat desa dalam mengelola ekonomi kreatif menyebabkan potensi yang tersedia tidak meningkatkan perekonomian masyarakat desa terutama pendapatan desa. Potensi yang cukup besar baik sungai, buah nanas dan hasil perkebunan karet tidak menjadikan masyarakat desa Tanjung Medang sejahtera secara ekonomi, berdasarkan data Kementrian Sosial jumlah keluarga kurang mampu atau penerima manfaat PKH di desa Tanjung Medang yaitu sebanyak 185 orang Keluarga Penerima Manfaat PKH. Artikel ini bertujuan untuk Tata Kelola Ekonomi Kreatif di Desa Tanjung Medang (Studi pada Badan Usaha Milik Desa atau BUMDes). Desa Tanjung Medang yang selama ini mengalami permasalahan dalam pengembangan tata kelola ekonomi kreatif dan pemanfaatan potensi desa sebagai destinasi wisata desa. Melalui studi dokumen dan pengamatan di desa, masyarakat desa Tanjung Medang bisa meningkatkan perekonomian desa melalui BUMDes. Selain itu, permasalahn ini bisa dimanfaatkan untuk menambah pendapatan masyarakat desa dan menciptakan destinasi wisata desa. Metode yang digunakan penulis adalah metode analisis kualitatif dengan penyajian data secara deskriptif studi kajian pustaka.
Pengaruh Intellectual Capital, Pembiayaan Jual Beli, Pembiayaan Bagi Hasil, Pembiayaan Ijarah, Dan NonPerforming Financing Terhadap Profitabilitas Dengan Biaya Operasional Dan Pendapatan Operasional Sebagai Variabel Intervening Pada Bank Umum Syariah Di I Fitri Yani; Widya Astuti; Maya Sari
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

This study aims to analyze the effect of intellectual capital, buying and selling financing, profit sharing financing, ijarah financing, and non-performing financing on the profitability of Islamic Commercial Banks with Operating Costs and Operating Income as intervening variables. This type of research is a case study with a quantitative approach with data collection techniques through documentation studies using secondary data. The research population is Islamic Commercial Banks in Indonesia registered with the Financial Services Authority. The data collection technique is by purposive sampling. The samples taken were 13 Islamic Commercial Banks. The observation year starts from 2016-2020. The data analysis technique in this study used a Structural Equation Modeling (SEM) type of SEM Partial Least Squares (SEM-PLS). The SEM-PLS software used is Smart-PLS 3.2.9. The results of this study indicate that intellectual capital, buying and selling financing, profit sharing financing, and ijarah financing each have no effect on the return on assets (ROA) of Islamic commercial banks. NPF affects the return on assets (ROA) of Islamic commercial banks. BOPO affects the return on assets (ROA) of Islamic commercial banks. Intellectual Capital and NPF each have no effect on BOPO. Sale and Purchase Financing, Profit Sharing Financing, and Ijarah Financing each have an effect on BOPO. Intellectual Capital has no effect on return on assets (ROA) of Islamic commercial banks through BOPO. Intellectual Capital has no effect on return on assets (ROA) of Islamic commercial banks through BOPO. Sale and purchase financing has a significant effect on the return on assets (ROA) of Islamic commercial banks through BOPO. Profit sharing financing has a significant effect on the return on assets (ROA) of Islamic commercial banks through BOPO. Ijarah financing has a significant effect on the return on assets (ROA) of Islamic commercial banks through BOPO. NPF has no effect on return on assets (ROA) of Islamic commercial banks through BOP.
Pengaruh Rasio Fundamental Keuangan Terhadap Return Saham Perusahaan Sektor Kesehatan Yang Ada Di Bursa Efek Indonesia Lilis Suryani; Neni Marlina Br. Purba
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 stock returns of health sector companies experienced fluctuating changes but experienced many declines, this decline was caused by investor analysis in the form of Quick Ratio, Debt Equity Ratio, Net Profit Margin and Inventory Turnover. The purpose of this research is to determine the effect of Quick Ratio, Debt Equity Ratio, Net Profit Margin and Inventory Turnover on stock returns in health care companies. The type in this study is quantitative associative, the method used is documentation with SPSS 22 analysis, the tests carried out are classical assumption tests, multiple linear regression tests and also hypothesis testing with t-test and f-test. The sample is non-probability sampling consisting of companies in the health sector (healthy care) in 2016-2020. The results partially show that QR, DER, NPM and IT have a significant effect on return. Simultaneously QR, DER, NPM and IT affect the return with a value (13.543 > 2.74) and a significance value (0.005 < 0.05). In conclusion, H1 is accepted, H2 is accepted, H3 is accepted, H4 is accepted and H5 is accepted.
Pengaruh Internal Audit Dan Penerapan Good Corporate Governance Dalam Meningkatkan Pengendalian Intern Piutang Di PT. Enseval Putera Megatrading Tbk. Cabang Bogor Harnavela Sofyan
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

This research has done to know how: (1) Internal Audit, Implementation Good Corporate Governance and accounts receivable internal control at Branch office Bogor PT. Enseval Putera Megatrading Tbk. (2) Effect of Internal Audit and Implementation of Good Corporate governance silmultaneously and partially on the accounts receivable internal control at Branch office Bogor PT. Enseval Putera Megatrading Tbk. (3) Effect of Internal Audit and the Implementation of Good Corporate Governance in improving the accounts receivable internal control at Branch office Bogor PT. Enseval Putera Megatrading Tbk. The method used is descriptive method analisys the survey approach. The analisys tools is the analisys of the path (path analisys) with the ordinal measurement scale. Partial hypothesis testing using t test and simultaneously by using the F test with the significant level (α=0,05). (1) internal audit, implementation Good Corporate Governance and the accounts receivable internal control at Branch office Bogor PT. Enseval Putera Megatrading Tbk has been properly implemented (2) The analisys using path analisys, internal audit have effect of the implementation good corporate governance. (3) testing simultaneously or partially showed that, the internal audit and the implementation Good Corporate Governance simultaneously and partially significant effect on accounts receivable internal control.
Pengaruh Corporate Social Responsibility (CSR) dan Kepemilikan Institusional Terhadap Nilai Perusahaan (Survey Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018) Annisa Desty Puspatriani
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 aim of this research is to examine and analyze the effect of 1) corporate social responsibility to firm value, 2) institutional ownership to firm value, 3) corporate social responsibility and institutional ownership simultaneously to firm value Manufacturing Company Basic Industrial and Chemical Registered in Indonesian Stock Exchange in 2018. The population of this research is all the manufacturing companies basic industrial and chemical registered at Indonesian Stock Exchange in 2018. The sample of the research are used of purposive sampling method. They are 86 companies in 2018 which fulfilling criterion as this research sample. Data analysis technique used is multiple regression with measurement rasio. Result of research and result of data processing show that 1) positive effect not significant on corporate social responsibility to firm value, 2) negative effect not significant on institutional ownership to firm value, 3) corporate social responsibility and institutional ownership simultaneously not influence the firm value.
Pengaruh Harga dan Kualitas Pelayanan Terhadap Kepuasan Konsumen Di Kandang Kopi Tasikmalaya Monika Sutarsa; Arip Budiman; Yudi Kurniadi
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

This project aims to see the effect of price and service quality on consumer satisfaction. The independent variable used is a sample of the variables used is standard operating procedures. The population in this project is members or consumers who come more than twice to use with a total of 50 consumers. The data collection technique was carried out using a study questionnaire, while the data analysis technique was using SPSS. The results of this study conclude that price and service quality have a positive and significant effect on consumer satisfaction at Kandang Kopi
Pengaruh Pemberian Kredit Terhadap Return on Assets Pada Perbankan Bumn Tahun 2016 – 2020 Nijar Kurnia Romdoni; Ernawati; Muis Wirasujatma
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

This study aims to determine how big the influence of lending on return on assets in state-owned banking for the 2016 - 2020 period. The variables in this study are lending (X) and return on assets (Y). The population includes the overall financial statements of state-owned banking and the sample of this study is the financial statements of state-owned banks for the last five years from 2016 - 2020. The data collection techniques used are documentation and literature review. The data analysis technique used in this research is Simple Regression Analysis, f-test, t-test and Coefficient of Determination Test. The results of the study indicate that the provision of credit has a significant positive effect on Return on Assets.
Pengaruh Rasio Likuiditas Dan Rasio Solvabilitas Terhadap Rasio Profitabilitas Di PT Indofood Sukses Makmur Tbk Periode 2011-2021 Untung Eko Setyasari
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

Financial ratio analysis is a common method used to measure the strengths or weaknesses faced by companies in the financial sector. The purpose of this study are: 1) To find out how the liquidity ratio (Current Ratio), solvency ratio (Debt to Assets Ratio) and profitability ratio (Return On Assets) in PT Indofood CBP Sukses Makmur Tbk. 2) To find out how the liquidity ratio (Current Ratio) to profitability ratio (Return on Assets) 3) To find out how the solvency ratio (Debt to Assets Ratio) to profitability ratio (Return on Assets). 4) To find out how the liquidity ratio (Current Ratio) and solvency ratio (Debt to Assets Ratio) together influence the profitability ratio (Return on Assets. The research method used in this research is descriptive and verification methods. Data collection techniques are carried out through field research and literature studies. Data analysis techniques were carried out through verification verification with multiple linear regression testing. The significance value for the liquidity ratio is 0.186 while for the solvability ratio 0.07 so that partially the liquidity do not affect the profitability ratio, while solvency ratio have affect to profitabilty ratio. The F test also shows a significance value of 0.057 and> 0.05 so that silmatic ratio of liquidity and solvency does not affect profitability ratios.
Pengaruh Faktor Fundamental Dan Economic Value Added (Eva) Terhadap Return Saham Andi Usmar
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

This study aims to determine the fundamental factors and economic value added to stock returns. The data is obtained from ICMD and the issuer's annual financial statements for the 2016-2020 period. The total population of this study was 45 companies and the number of samples was 17 companies by passing the purposive sampling stage. The analysis technique that will be used in this study is multiple linear regression panel data, to obtain a comprehensive picture. Regarding the relationship between one variable with another variable. The results showed that there was an increase in stock returns in companies that were included in the research list with the assumption that the return on assets, price earning ratio, debt to equity ratio, net profit margin, earnings per share and economic value added variables did not change. The ROA, PER, NPM, EPS and EVA variables have a significant positive effect on stock returns, while the DER variable has a significant negative effect on stock returns in companies listed in LQ 45 on the IDX.

Page 2 of 3 | Total Record : 21

 1   2   3 

Filter by Year

2022 2022


Reset
Filter By Issues
All Issue Vol. 11 No. 2 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2025 Vol. 11 No. 1 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2025 Vol. 10 No. 2 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2024 Vol. 10 No. 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024 Vol. 9 No. 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023 Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023 Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022 Vol. 8 No. 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022 Vol 8 No 1 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2022 Vol 7 No 2 (2021): JRAK JULI 2021 Vol 7 No 1 (2021): JRAK JANUARI 2021 Vol 6 No 2 (2020): JRAK JULI 2020 Vol 6 No 1 (2020): JRAK JANUARI 2020 Vol 5 No 2 (2019): JRAK JULI 2019 Vol 5 No 1 (2019): JRAK - JANUARI 2019 Vol 4 No 2 (2018): JRAK - Juli 2018 Vol 4 No 1 (2018): Januari 2018 Vol 3 No 2 (2017): JRAK - Juli 2017 Vol 3 No 1 (2017): JRAK - Januari 2017 Vol 2 No 2 (2016): JRAK - Juli 2016 Vol 2 No 1 (2016): JRAK - Januari 2016 Vol 1 No 2 (2015): JRAK - Juli 2015 Vol 1 No 1 (2015): JRAK - Januari 2015 More Issue