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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 17 Documents
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Search results for , issue "Vol. 10 No. 2 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2024" : 17 Documents clear
Pengaruh Rasio Keuangan Terhadap Harga Saham Dengan Per Sebagai Pemoderasi Perusahaan Sektor Kesehatan Danang Kuncara Jakti; Rifandi, Muhamad
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 2 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i2.1854

Abstract

The study aims at finding out the effect of Current Ratio (CR), Return on Equity (ROE), and Earning per Share (EPS) on stock prices with Price Earning Ratio (PER) as the moderating variable in health sector companies listed on the Indonesia Stock Exchange in 2015-2021. The sampling in this study was purposive sampling resulting in 8 companies on the Indonesia Stock Exchange. The research is a qualitative study. The research method used multiple linear regression and residual test. The analysis tool was the SPSS version 25 program. The results of the study showed that the Current Ratio (CR) and Return on Equity (ROE) variables do not affect the stock prices of health sector companies listed on the Indonesia Stock Exchange, while the Earning per Share (EPS) variable has a positive and significant effect on stock prices of health sector companies listed on Indonesia Stock Exchange. In addition, the Price Earning Ration (PER) variable is unable to moderate the relationship between the Current Ratio (CR), Return on Equity (ROE), and Earning per Share (EPS) on stock prices of health sector companies listed on the Indonesia Stock Exchange.
Efisiensi Perolehan Pendapatan Antara Beban Yang Dikeluarkan Dengan Pendapatan Terhadap Keuntungan Usaha Menggunakan Metode Target Costing (Studi Pada Usaha Kuliner Jajanan Najla Di Purwakarta) Puspasari, Dewi; Neng Salwa; Herrenauw, Laura Silvana; Rosa Rosadiana
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 2 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i2.1855

Abstract

The magnitude of profit obtained is highly dependent on production cost efficiency, thus requiring special attention to achieve the company's target. Cost control must align with the company's objectives, including achieving maximum profit with minimal production costs. This study aims to analyze the relationship between expenses, income, and business profits in UMKM Jajanan Nazla, as well as identify key factors influencing the efficiency of revenue generation and expense expenditure. Based on the analysis of production costs, UMKM Jajanan Nazla faces a deficit in net profit due to the inability to cover production costs. Therefore, this research applies the target costing method to improve its profitability. The steps of implementing target costing involve determining market prices, calculating target profits, and identifying target production costs. By implementing value engineering, such as reducing packaging costs, labor costs, and even eliminating rental costs, UMKM successfully reduces production costs to meet the set target cost. As a result, production costs decreased from Rp. 7,880,000 to Rp. 5,240,000 per month, resulting in savings of Rp. 2,640,000. Thus, the initially deficit net profit increased to Rp. 1,510,000 per month after the application of target costing. In conclusion, it can be inferred that the target costing method is effective in improving the production cost efficiency of UMKM Jajanan Nazla, helping them strengthen their position in the competitive market.
Efek Risiko Bisnis, Risiko Keuangan Dan Growth Opportunity Pada Struktur Modal Perusahaan Manufaktur Food And Beverage Makarima, Naeli; Cahya, Bayu Tri; Affandi, Johan ; Arifah, Tri Hanum; Hanifah, Umi
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 2 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i2.1863

Abstract

This research is research that aims to analyze the influence of business risk, financial risk, and growth opportunity on the capital structure of food and beverage manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2020-2022 period. The background to this research is the occurrence of fluctuations which tend to decrease the company's capital structure. This type of research is associative research. The kind of approach used is a quantitative approach. Sampling in this research used the purposive sampling method. Purposive sampling is a technique for determining samples based on special considerations so that they are worthy of being used as samples. The sample in this study consisted of 14 food and beverage manufacturing companies listed on the Indonesian Sharia Stock Index. The data used in the research is secondary data obtained from the official website of each relevant company. The research results show that partial financial risk has a positive effect on capital structure. Meanwhile, business risk and growth opportunity do not affect capital structure.
Analisis Model Biaya-Manfaat Dengan Kegunaan Pada Berbagai Fase Siklus Hidup Produk Dedi Karmana; Mira Ismirani Fudsyi; Sakti Muda Nasution; Zen Munawar; Herru Soerjono
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 2 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i2.1894

Abstract

Cost/benefit analysis is a risk assessment technique that helps users choose or decide which treatment options need to be taken for a risk. This research aims to conduct a usability analysis from a cost benefit model, because not all organizations carry out development that fully integrates usability activities as an integral part of the product development project. In the process, the cost/benefit analysis will consider the level of cost efficiency and the level of benefits that can be obtained from each available treatment. The more efficient the costs incurred and the higher the benefits obtained from a risk treatment, the greater the tendency for that treatment to be chosen. The reason for conducting the analysis is that there are usability benefits that are better invisible to management. In this study, the characteristics of the utility cost utility model are explained. The cost-benefit model has a different approach in identifying, approaching, and categorizing costs, benefits and uses. The model described will provide useful general guidelines for reflecting the costs and benefits of usability. The results of this research recommend that the type of development business organization and product type be developed as variables that can be taken into account when analyzing benefits so as to obtain better usability.
The Kruskal Wallis Analysis of Indonesian Sharia Banking Post-Merger: Kruskal Wallis Analysis of Indonesian Sharia Banking Post-Merger Hijriah, Amanah; Sari Rusmitasari
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 2 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i2.1900

Abstract

In 2020, the Ministry of BUMN decided to merge three Sharia banks in Indonesia, namely Bank Syariah Mandiri (BSM), BNI Syariah and BRI Syariah with the aim of contributing to the economy, increasing market share, as well as the aim of efficiency and increasing income from financing products. Since this phenomenon occurred, a lot of research has been carried out, one of which is examining the performance of Bank Syariah Indonesia after the merger process was carried out. This research aims to examine differences in the performance of Indonesian Sharia Banks in terms of efficiency and income aspects using the Kruskal Wallis method. It is hoped that this research can become a reference, knowledge and provide an overview for academics, the general public, customers and potential investors to assess whether the BUMN Ministry's decision to merge these three banks is considered effective and has had a positive impact on stakeholders and the banks themselves. The results of this study show that efficiency measured by EFF shows a difference, while P/L does not. Revenue as measured by ROA showed no difference, while NPM experienced changes after the merger.
Pengaruh Rasio Profitabilitas Terhadap Harga Saham Entitas Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019 - 2022 Ratu Salmuna Mutiara Putri; Rina Maria Hendriyani
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 2 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i2.1918

Abstract

Industri perbankan termasuk yang memiliki dampak signifikan terhadap suatu organisasi, dimana salah satu peranan dari adanya industri perbankan ini ialah sebagai tempat untuk memberikan pinjaman dana yang dibutuhkan oleh entitas untuk menjalankan kegiatan operasionalnya. Pada penelitian yang dilakukan mempunyai tujuan untuk meninjau pengaruh dari Dalam bisnis perbankan, Sebagian dan bersamaan diteliti adalah efek dari return on equity (ROE) dan return on assets (ROA) terhadap harga saham. Dari populasi empat puluh tujuh entitas, sampel dari hingga sembilan perusahaan diperoleh dengan menggunakan pendekatan purposive sampling. Metode ini menggunakan analisis asumsi standar serta analisis regresi linier berganda. Temuan dan kesimpulan penelitian menunjukkan bahwa ROA dan ROE secara signifikan dan simultan mempengaruhi harga saham. Harga saham dipengaruhi secara signifikan dan positif oleh return on asset (ROA) komponen BEI dan bisnis sektor perbankan, sedangkan ROE memiliki dampak yang relatif kecil dan negatif.
Pengaruh Faktor Financial Distress Dan Audit Fee Terhadap Audit Delay Supriadi, Adi; Ginting, Jimmy Paulino
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 2 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i2.1926

Abstract

This research was conducted to determine the independent variable financial distress, audit fees and the dependent variable, namely audit delay. This research was conducted on property & real estate companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Financial distress affects audit delay. This can happen if a company has been identified as having bad finances because it is beyond the control of the company concerned, then the auditor needs to carry out further investigation to investigate the evidence that supports and causes the company's finances to become bad. Of course, this requires more time, so financial distress is said to influence the occurrence of audit delays. However, the sample used in this research is limited to using only Property & Real Estate Sub Sector companies listed on the Indonesia Stock Exchange within a period of 5 years, 2017-2021 period from a total of 62 companies so that the research results cannot be generalized in general to companies in Indonesia. The limited variables used in this research, such as audit fees, resulted in a decrease in the number of samples because there were no companies that included the audit fee amount in their financial reports. Because this research uses secondary data, data analysis relies heavily on data publications and company financial reports. This research only uses 2 independent variables, namely financial distress and audit fees, so this research still has many shortcomings.
Analisis Pengetahuan dan Tingkat Kepatuhan Wajib Pajak Pengusaha Marketplace di Kalangan Generasi Z Fatmanah, Yiska; Arasy Harwida, Gita
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 2 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i2.1940

Abstract

The purpose of this research is to analyze the knowledge and level of tax compliance of marketplace entrepreneurs in Generation Z. Researchers use qualitative methods with an interpretive paradigm. Data collection was carried out through interviews by exploring the perspectives of four Generation Z people, who are individual MSME taxpayers, have been marketplace entrepreneurs for at least 2 years, and have a turnover of under IDR 500 million per year. The research results showed that in the sample studied, no one knew about the tax obligations for the online business they ran. Even though they were only required to report taxes without paying, none of the research subjects fulfilled their obligations. The reasons for this behavior vary, starting from the perception that the tax reporting process is complicated and burdensome. busy running an online business. The view that online businesses do not experience direct benefits from tax contributions like offline businesses. Changes regarding tax regulations for online businesses and the behavior of non-compliant co-workers also influence their non-compliance. The suggestion for the marketplace is to require every seller to deposit proof of tax report every year. Meanwhile, the suggestion for the government is to provide tax education to MSME business actors who operate online.
Implementasi Program Corporate Social Responsibility Dibidang Sosial Perusahaan (Studi Kasus Pada PT. Sawit Sumbermas Sarana Tbk. (SMSS)) Pratiwi, Dwi Dian; Fisca Mawa’Pangraran; Sri Sundari; Afdal Madein
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 2 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i2.1941

Abstract

This writing aims to find out the Corporate Social Responsibility (CSR) programs carried out by PT Sawit Sumbermas Sarana in the social sector. PT Sawit Sumbermas Sarana has implemented various CSR programs for community aspects in order to improve the welfare and quality of life of the people around the company. PT Sawit Sumbermas Sarana has implemented various CSR programs for community aspects in order to improve the welfare and quality of life of the people around the company. PT Sawit Sumbermas Sarana has implemented various CSR programs for community aspects in order to improve the welfare and quality of life of the people around the company.
Kualitas Audit Dalam Pengaruh Penerapan Good Coorporate Governance Terhadap Pencegahan Fraud Wiwit Pawitri; Suryani, Irma; M.Syahrudin; Aysarah Nuryana
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 2 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i2.1942

Abstract

This study aims to examine the effect of the implementation of good corporate governance on fraud prevention with audit quality as an intervening variable in BUMN companies in 2018-2022. This type of research is quantitative research using secondary data on annual reports and financial reports of BUMN companies listed on the Indonesia Stock Exchange for the period 2018 to 2022. The purposive sampling technique was used to select samples based on criteria so that the selected samples amounted to 15 out of 27 BUMN. Data analysis using Structural Equation Modelling (SEM). SmartPLS software was used as a testing tool. The novelty of this research by adding audit quality that occurs as an intervening variable and using SEM. The results showed that there was no direct influence between gcg implementation on fraud prevention, there was an influence of gcg implementation on audit quality and there was an influence of audit quality on fraud prevention. Audit quality as an intervening variable is able to strengthen the relationship between the effect of gcg implementation on fraud prevention.

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