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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 267 Documents
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PENGARUH SOLVABILITAS, LIKUIDITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PERUSAHAAN KELOMPOK INDUSTRI AUTOMOTIVE DAN KOMPONENNYA DI BEI Lilis Saidah Napisah
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 1 No 1 (2015): JRAK - Januari 2015
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract : Stock as one of the investment instruments in the capital markets , an attractive option for investors . The expected return on this investment is the dividend or capital gain . Fundamental factors issuer is a factor that is closely related to the condition of the company , namely the condition of human resource management organization , financial condition reflected in the performance of the work . Analysis of solvency , liquidity and profitability investigated whether partially or simultaneously there is significant influence on stock price movements . Data processing techniques using Multiple Linear Regression and Correlation , with the SPSS program ( Anova ) , including the significance test F with a confidence level of 95 % . Finding found seen from R square of 32.50 percent , comes from the variable solvency , liquidity and profitability , the rest comes from other variables . Of the test F , three variables simultaneously have significant influence on stock prices because it has the Sig < 0.05 .
PERAN AKUNTANSI LINGKUNGAN HIDUP DI INDONESIA Yulianto Dirdjosumarto
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 1 No 1 (2015): JRAK - Januari 2015
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract : Environmental accounting is the branch of accounting science which records, measures, reports, discloses quantitative data related to problems or issues of environment on stakeholders and entities behalf in order the gradation of environmental quality can be reduced based on financial accounting standard. The object of environmental accounting is externality or external cost. Environmental quality costs can be classified into four categories : (1). prevention costs; (2). detection costs; (3). internal failure costs; and (4). external failure costs. Prevention costs refer to the costs incurred to prevent, or the costs arising as a result of low-quality of the environment. Detection costs refer to the costs intended to determine that product, process, and other activities conform to environmental standards. Internal failure costs refer to the costs incurred on production. External failure costs refer to the costs incurred after production. External cost can be recorded as direct cleaning cost, disposal cost, administrative and legal cost, new plant and equipment cost. The claims of the court can be recorded as contingent liability and must be disclosed on notes to financial statements. There are several methods can be used to measure external cost such as opportunity cost approach, surrogate valuation, interview, survey, questionnaire that involves the victims of negative effects of industrialization or environment as the respondents. The role of environmental accounting in Indonesia is to prepare qualitative data to record, measure, report and disclose transactions and events related to environmental problems in frame of reducing the gradation of environmental quality on firms and stakeholders behalf based on Indonesian financial accounting standard (SAK) and Indonesian constitution and legislation of environment.
ANALISIS KINERJA KEUANGAN PADA KOPERASI BKPT Hendi Rohendi
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 1 No 1 (2015): JRAK - Januari 2015
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract : This research aimed to analyze the finance performance of cooperation BKPT in 2014, The object of the research was to analyze the financial statement position and income statement. The method used in this research was quantitative descriptive with documentation data collection techniques, which obtained from its financial statement then its value is determined through several ratios and compared with the regulation of the undang-undang koperasi No:14/per/M.KUKM/XII/2009. the result for liquidity, showed that BKPT cooperative was liquid, the efficient level was efficient, but the component of profitability was not maximized.
HUBUNGAN METODE JOB ORDER COST DENGAN PENENTUAN HARGA POKOK PRODUKSI PADA PT. AGRONESIA INKABA Hanny Mulyawati
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 1 No 1 (2015): JRAK - Januari 2015
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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ABSTRACT : Title autor submitted in research is “relationship method Job Order Cost with determination cost of good manufacture PT. AGRONESIA Inkaba “rubber engineering industry division” Research methods used is assosiatif to from interactive relationships interaktif with data collection : study documentation, observasion, interview and the study of literature and with the data processing technicues by using the accounting calsulation (Normative Base Price and the Cost of Variable ) and Statistical Calculation Product Moment Correlation and Analysis Technique using tables Interpretation .based on the result of research in the field obtained accounting calculation result is the total value of variable x (cost of normatif ) amount Rp.18.985.57 and the total value of variable Y (cost of variable) amount Rp.29.614.73. from that result calculating statistic (product moment corelation ) so obtained amount 0,99. based on the calculated, the authors concluded that hypothesis that the authors propose it proved. where job order cost method has a very strong relationship and significant to determining the cost of good manufactured at PT.Agronesia inkaba rubber and enggineering industrial division.
URGENSI AKUNTANSI SYARIAH DALAM EKONOMI ISLAM MENURUT AL-QUR’AN DAN SUNNAH Siska Lis Sulistiani
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 1 No 1 (2015): JRAK - Januari 2015
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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ABSTRACT : Islamic economics is part of the fiqh muamalah grounded in the Qur'an and Sunnah, one of the domains Islamic economics are sharia accounting as one part to maintain accountability of economic activity of a Muslim either individually or in groups applied in the business world , Islamic banking, etc., so that factor accuracy, control, and record keeping in the context muamalah has been prescribed by the Quran and Sunnah. This study uses qualitative research methods to explore how literature studies (library research) with the level of descriptive study. This study shows that the urgency of sharia accounting is applied and developed in Islamic economic sector not only because of the level of their emergence in the field, but also have the spirit of faith because the value is based on the provisions of the Qur'an and Sunnah .
KAJIAN TENTANG PRINSIP MODEL PENCATATAN LAPORAN KEUANGAN DALAM PERSPEKTIF AL-QUR’AN Ifa Hanifia Senjiati; N. Eva Fauziah
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 1 No 1 (2015): JRAK - Januari 2015
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ABSTRACT : Recording of financial statements that have been made, both individually and institutions (especially microfinance) didn‟t disclouse financial statements properly. This is caused by alack of understanding of human resources for the recording of the financial statements. Human resources there are not easy to understand the concepts and principles accounting as regulated financial accounting standards, as shown by the fact tha tthe results of the training to the public and the results of research on the Financial Statements of Cooperation Islamic Financial Services Based on this phenomenon, to make it easy for accountants (recorder) recording the model prepared financial statements derived from the AL-Quran with monotheism foundation that gave spawned to the operational principle of the model KITAB consist in Kerjakan, Istiqamah, Tulis, Adil dan Beruntung.
APLIKASI ERP SEBAGAI ALAT BANTU ACCOUNTING INFORMATION SYSTEM DI DALAM MENGOPTIMALKAN FUNGSI KONTROL ATAS AKTIVITAS PERUSAHAAN Purwanto
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 1 No 1 (2015): JRAK - Januari 2015
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ABSTRACT : Accounting Information Systems ( AIS ) is a formal information systems , has a purpose , phases , tasks , resources differences the Company's activity covers for whole hearts provision of information to all users in the company. Company's activities include the revenue cycle , expenditure cycle, production cycle , human resources cycle, general ledger and reporting system; and one of the technology role integrating each company functions is Enterprise Resource Planning ( ERP ) . ERP application control functions run more optimal , or any weaknesses minimized the possibility of cheating can avoided.
BEYOND BUDGETING IMPLEMENTING Yati Nurhajati
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 1 No 1 (2015): JRAK - Januari 2015
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ABSTRACT: Budgeting traditional organizational models that have been developed in the 1920s to help control the costs of financial managers in largeorganizations such as Dupont, General Motors, ICI and Siemens. The model has been designed to carry out an approach to the production of lead in the business. Large organizations cope with the placement activity increases the complexity of each different product lines, regions, or technologies into a compartment that is set, as a business unit or division, and all compartments subject to financial discipline of a strong company organizing.The underlying thread traditional model of budgeting is in control. The mission statement approved by senior executives who have been translated into strategic planning with planner and forward it to the hierarchy of operational managers, who prepare their budget. Once the plan and budget has been approved, all of which have demanded the manager is loyalty to that plan. Because the central office does not like surprises, control reports constantly fed back on a line. If the report shows its achievements were veering off -track, a new directive was issued from headquarters.
PENGUKURAN KINERJA UKM PENGHASIL BUSANA MUSLIM TASIKMALAYA DENGAN METODE BALANCE SCORECARD UNTUK MENCIPTAKAN SUSTAINABLE COMPETITIVE ADVANTAGE DALAM UPAYA MENINGKATKAN PROFITABILITAS Purwanto
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 2 No 1 (2016): JRAK - Januari 2016
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ABSTRACT : The business environment is increasingly competitive and complex challenges faced by the company. For that companies need to create a performance measurement system that is better than the system used by the traditional view. Thus emerged a new thinking pioneered by Kaplan and Norton introduced the Balanced Scorecard method. The Balanced Scorecard has a privilege in terms of coverage measurement is more comprehensive because it includes four items, there are financial perspectives, customer, internal business process, and learning and growth. Through the balanced scorecard enables managers to improve the effectiveness and company performance continuously / sustainable competitive advantage and maintain customer satisfaction. The last but not least to get profitabllity.
FUNGSI BUKTI AUDIT DALAM TINDAK PIDANA KORUPSI Yulianto Dirdjosumarto
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 2 No 1 (2016): JRAK - Januari 2016
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ABSTRACT : In criminal law, in corruption case, in forensic accounting, and in auditing (investigative auditing), evidence has important role. As we know that auditing can be regarded as a systematic process to obtain and evaluate evidence in frame of comparing condition with specific criteria. Evidence in common must be admissible and relevant so that it can properly be received by a court as a matter of law or it relates to the facts. Based on article 184 (1) KUHAP, the tools of evidence include : (a). testimony of witness; (b). expert opinion; (c). written documents; (d). guidances; and (e). confessions evidence. Arens et.al. (2011 : 158) classify audit evidence into 8 categories such as (a). physical examination; (b). confirmation evidence; (c). documentation evidence; (d). analytical procedures; (e). inquiry; (f). recalculation; (g). reperformance; and (h). observation. In relation to the KUHAP, audit evidences should be used as references to the tools of evidence in KUHAP. The roles of audit evidences as follows : (1). physical examination can be used as testimony of witness and confessions evidence; (2). confirmation evidence can be used as written documents, testimony evidence and confessions evidence; (3). documentation evidence can be used as written documents, testimony of witness and expert opinion; (4). analytical procedures can be developed as expert opinion; (5). inquiry can be used as testimony of witness and confessions evidence; (6). recalculation can be developed as written documents; (7). reperformance can be developed as written documents; and (8). observation due to obtaining from presumption, can not be used as legal evidence.

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