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<![CDATA[Pengaruh Pendapatan Usaha Koperasi Terhadap Sisa Hasil Usaha pada Koperasi Bina Artha Ventura Tasikmalaya ]]>
<![CDATA[Sholiha Kurniavie]]>;
<![CDATA[Usep Riyadi]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 5 No 2 (2019): JRAK JULI 2019 ]]>
Publisher : <![CDATA[LPPM POLITEKNIK LP3I BANDUNG ]]>
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<![CDATA[This study was conducted to determine the influence of cooperative business income to business revenue at Bina Artha Ventura Tasikmalaya Cooperation. The method used in this study is correlational and descriptive method. The population of this study is the totality of all that is possible, the results of counting or measurement, quantitative and qualitative data about the particular characteristics of several years of cooperative business income collection completely and obviously that want to learn its characteristics. The writer took some of the revenues that is cooperative business income and operating revenues from 2014 to 2018 as research sample. In collecting the data, the writer conducted observation, interviews and documentation on the research object. After the data is collected, then the data is analyzed using product moment correlation coefficient, f-test, the coefficient of determination and t-test with a level (α) 5%. From the results, it is obtained by the correlation coefficient (r) = 0,819 with interpretation of "high". The category of "high" here is caused by cooperative business income increased from 2014 to 2018 so as to increase as well business revenue obtained. The Influence between the two variables hypothesis test using the F test and t test which gained 11,6 thitung> ttabel 6,39 then H0 rejected and Ha accepted which means there is significant influence between variable X with variable Y so that the hypothesis of this research was proved. The level of influence cooperative business income to operating revenue is 97%. So it can be concluded that there is significant influence between cooperative business income and operating revenues at Bina Artha Ventura Tasikmalaya Cooperation.]]>
<![CDATA[Pengaruh Penerapan E-Samsat dan Pajak Progresif Terhadap Penerimaan Pendapatan Pajak Kendaraan Bermotor ]]>
<![CDATA[Vania Rakhmadhani]]>;
<![CDATA[Lilis Saidah Napisah]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 5 No 2 (2019): JRAK JULI 2019 ]]>
Publisher : <![CDATA[LPPM POLITEKNIK LP3I BANDUNG ]]>
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<![CDATA[This study aims to determine the effect of the application of E-Samsat and Progressive Tax on Motor Vehicle Tax revenue. In addition to knowing the effect partially and simultaneously regarding the application of E-Samsat and Progressive Taxes on revenue from Motor Vehicle Tax revenue. E-Samsat and Progressive Tax are independent variables, while revenue from Motor Vehicle Tax revenue is the dependent variable. The research method used in this research is descriptive and verification methods. The population in this study is the acceptance of e-Samsat, progressive tax and Motor Vehicle Tax in 2015-2019. The sampling technique used in this study is non-probability sampling with a purposive sampling method, so the sample in this study is the realization report of E-Samsat revenue, Progressive Tax and Motor Vehicle Tax in 2015-2019. The results of this study indicate that partially e-Samsat does not significantly influence the Motor Vehicle Tax revenue while the progressive tax has a significant effect on Motor Vehicle Tax revenue. Simultaneously, E-Samsat and Progressive Tax affect the acceptance of Motorized Vehicle Tax.]]>
<![CDATA[Analisis Earning Per Share (EPS) Dan Net Propit Margin (NPM) Terhadap Harga Saham ]]>
<![CDATA[Dedi Karmana]]>;
<![CDATA[Ryan Noer Sofia]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 5 No 2 (2019): JRAK JULI 2019 ]]>
Publisher : <![CDATA[LPPM POLITEKNIK LP3I BANDUNG ]]>
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<![CDATA[The purpose of this research is to know : 1) the influence Earning Per Share (EPS), the stock price at PT. Unilever Indonesia Tbk. 2012-2018 period. 2) the influence Net Profit Margin (NPM), the stock price at PT. Unilever Indonesia Tbk. 2012-2018 period. 3)Influence Earning Per Share (EPS) and Net Profit Margin (NPM) simultaneously to the stock price on PT. Unilever Indonesia Tbk. 2012-2018 period. The method used is a quantitative method with a type of decision study approach and literature study and documentation approach. Data yang digunakan adalah data sekunder dari laporan keuangan dan/atau annual report dengan mengakses www.idx.xo.id Adapun alat analisis yang digunakan adalah analisis regresi linear berganda dengan menggunakan uji asumsi klasik dan uji hipotesis dan di analisis menggunakan aplikasi SPSS versi 25. The results showed: 1) Earning Per Share (EPS) has a significant effect on stock prices. 2) Net Profit Margin (NPM) has no significant effect on stock prices. Earning Per Share (EPS) and Net Profit Margin (NPM) have a simultaneous effect on stock prices.]]>
<![CDATA[Return On Investment (Roi) terhadap Harga Saham ]]>
<![CDATA[Andina Dwijayanti]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 5 No 2 (2019): JRAK JULI 2019 ]]>
Publisher : <![CDATA[LPPM POLITEKNIK LP3I BANDUNG ]]>
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<![CDATA[This research aims to determine the effect of Return on Investment on the Share Price of PT Astra International. The period used in this study is the period 2013-2018. The population in this study is a mining company registered with IDX. Sample selection using purposive sampling methods. A total of 31 mining companies were registered with IDX in the period 2008-2010. The data analysis used to test hypotheses is to use simple regression analysis techniques. Based on the results of the study showed that the results of statistical processing obtained a value of significance of 0.935 is greater than the criteria of significance (0.05). Thus the regression model is insignificant. This means that linear regression does not meet the criteria of linearity. The r2 value of 0.002 means the variability of dependent variables that can be explained by independent variable variability of 0.2% while the remaining 99.8% is explained by other variables not included in the regression model.]]>
<![CDATA[Debt To Equity Ratio (DER) Terhadap Harga Saham Pada PT Tiga Pilar Sejahtera Food Tbk Periode 2010-2017 ]]>
<![CDATA[Vina Adriana]]>;
<![CDATA[Rita Mutoharoh]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 5 No 2 (2019): JRAK JULI 2019 ]]>
Publisher : <![CDATA[LPPM POLITEKNIK LP3I BANDUNG ]]>
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<![CDATA[This research aimed to determine: (1) Debt to Equity Ratio of PT. Tiga Pilar Sejahtera Food, Tbk. period 2010-2017. (2) The influence of Debt to Equity Ratio to stock price of PT. Tiga Pilar Sejahtera Food, Tbk. period 2010-2017. The population of this research is the financial statements of PT. Tiga Pilar Sejahtera Food, Tbk. for 8 years that is 2010-2017. The method used in this research is quantitative methods. The analysis technique used is descriptive statistics, simple linear regression, classical assumption test, and partial test t. As for calculations using IBM SPSS Statistics 23. The result of this study were: (1) Debt to Equity Ratio has a negative and significant effect on stock prices with the value of Sig. 0.002 (0.002 <0.05) and tcount < ttable 2.042. The conclusions of this study are: (1) Development conditions of Debt to Equity Ratio PT. Tiga Pilar Sejahtera Food, Tbk. The 2010-2017 period experienced fluctuations. (2) Debt to Equity Ratio partially has a negative and significant effect on stock prices of PT. Tiga Pilar Sejahtera Food, Tbk. period 2010-2017.]]>
<![CDATA[Rasio Likuiditas dalam Mengukur Penyaluran Kredit di PT Bank BRI Tbk Unit Cihaurbeuti periode 2015-2018 ]]>
<![CDATA[Santi Widiawati]]>;
<![CDATA[Dimas Jatnika]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 5 No 2 (2019): JRAK JULI 2019 ]]>
Publisher : <![CDATA[LPPM POLITEKNIK LP3I BANDUNG ]]>
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<![CDATA[This paper discusses of bank liquidity ratio on the development of commercial credit at PT Bank BRI Unit Cihaurbeuti. The issue of this research problem is: how big is the effect of liquidity on credit ratio at PT Bank BRI Unit Cihaubeuti period 2015-2018. The type of research used is descriptive research, this analysis gives an overview of the specific characteristics of the data that has been collected. The Data will be analyzed, resulting in an overview of what is the most dominant factor in encouraging bank customers to take commercial credit in BRI bank. This research is relatively quantitative with an associative approach. The research is a technique of data collection conducted is a technical documentation based on the financial statements that are given directly by the BRI Bank through direct visits to the Bank. Furthermore, processing techniques and data analysis were conducted through classical assumption tests, simple linear regression analyses, and hypothesis testing (Test T). The results showed that the influence of bank liquidity on the development of commercial credit is seen from the increase in the four years backwards, which is in tandem with the increase in liquidity of banks that demonstrates the relationship or influence . The test results of the classical assumption of the study showed the results of normal distributed data and free of correlation and coefficient of determination. Furthermore, the result of the hypothesis test results in the test that the bank's liquidity ratio has a partial effect on commercial credit]]>
<![CDATA[Prediksi Pengaruh Perencanaan Biaya, Pengendalian Biaya, Anggaran Biaya Covid-19 Pada Keuangan Pemerintah Daerah ]]>
<![CDATA[Lesi Hertati]]>;
<![CDATA[Inten Meutia]]>;
<![CDATA[Rochmawati]]>;
<![CDATA[Otniel Safkaur]]>;
<![CDATA[Peny Cahya Azwardi]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 7 No 1 (2021): JRAK JANUARI 2021 ]]>
Publisher : <![CDATA[LPPM POLITEKNIK LP3I BANDUNG ]]>
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DOI: 10.38204/jrak.v7i1.515
<![CDATA[The function of the regional government budget is needed as a guide to determine steps to achieve the goal of realizing a just and prosperous society based on the 1945 constitution. Then the control function is needed to see how the steps have been carried out so as not to deviate from planning. which has been budgeted. Good budget and control functions will be able to create efficiency, in operations that can carry out control of these costs. Regional financial accounting data aims as a control tool. Control is a directing power, so that the purpose of correcting deviations that has been determined is to achieve an efficient and effective goal. Accounting data can be used as a tool for making decisions for local governments appropriately and quickly. For the many types of budgets contained in the regional government of the Covid-19 era, the realization of the Covid-19 cost budget is intended for people to look down to support their economy in the midst of the shock of the Covid-9 outbreak, which is not yet clear when it will end. The budget plays an important role in local government in order to create a just and prosperous society. This research was conducted at the district / city government in South Sumatra. The results show that cost planning, cost control, covid-19 era budget costs affect local government finances to help the economy of the people affected by the Corona Virus. The test tool used is SEM Lisrel, then the method used is this research method is descriptive and verification methods.]]>
<![CDATA[Strukturasi Konflik Penyesuaian Temuan Audit Melalui Penelitian Hubungan Antara Auditor Dengan Klien ]]>
<![CDATA[Ade Siagian]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 7 No 1 (2021): JRAK JANUARI 2021 ]]>
Publisher : <![CDATA[LPPM POLITEKNIK LP3I BANDUNG ]]>
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DOI: 10.38204/jrak.v7i1.516
<![CDATA[Tujuan dari penelitian ini adalah untuk memahami arti konflik temuan penyesuaian audit penyesuaian, untuk memeriksa ketentuan peran dan hubungan antara auditor dan manajemen klien mereka dalam proses penyelesaian audit. Teori stuktural menyatakan bahwa pelaku dan stuktur saling terkait, tidak ada struktur tanpa aktor, karena tidak ada tindakan tanpa struktur. Objek penelitian ini adalah kantor akuntan publik dan klien tempat penelitian bekerja, karena jumlah informan dalam penelitian ini adalah lima orang. Penelitian ini menggunakan pendekatan fenomenologis, karena penelitian ini berkaitan langsung dengan gejala yang terjadi dalam lingkungan interaksi manusia yang terorganisir. Metode yang digunakan dalam penelitian ini adalah kualitatif. Hasil penelitian mencerminkan bahwa keterkaitan antara auditor dan klien memiliki dua jenis utama, yaitu proaktif dan reaktif. Klien cenderung melakukan tindakan reaktif selama konflik dalam penyesuaian temuan audit, sehingga akan ada tindakan formal dan informal dalam interaksi ini yang akan mempengaruhi hasil audit.]]>
<![CDATA[Analisis Penerapan Akuntansi Pada UMKM di Kota Pontianak ]]>
<![CDATA[Risal]]>;
<![CDATA[Renny Wulandari]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 7 No 1 (2021): JRAK JANUARI 2021 ]]>
Publisher : <![CDATA[LPPM POLITEKNIK LP3I BANDUNG ]]>
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DOI: 10.38204/jrak.v7i1.517
<![CDATA[Penelitian ini digagas dari pengamatan serta wawancara yang dilakukan kepada para pelaku UMKM yang ada di Kota Pontianak, di mana sebagian besar dari para pelaku UMKM belum menyusun laporan keuangan. Mereka hanya melakukan pencatatan secara sederhana dalam aktivitas usahanya. Penelitian ini bertujuan untuk menganalisis penerapan akuntansi serta peran teknologi informasi pada UMKM di Kota Pontianak. Penelitian ini menggunakan pendekatan kualitatif. Analisis data kualitatif dilakukan dengan model interaktif. Jenis data yang digunakan adalah data primer yang diperoleh dari hasil wawancara. Hasil penelitian menunjukkan bahwa pelaku UMKM belum memahami proses akuntansi secara utuh. Setiap aktivitas transaksi yang terjadi belum dicatat secara konsisten, masih ada pelaku UMKM yang hanya melakukan pencatatan jika nilai transaksinya relatif besar, pelaku UMKM termotivasi menyusun laporan keuangan disebabkan kebutuhan modal usaha, dan teknologi informasi sangat berperan dalam mendukung perkembangan usaha dalam hal ini penggunaan aplikasi atau software akuntansi untuk pembuatan laporan keuangan usaha.]]>
<![CDATA[Generic Qualitative Research In Management Studies ]]>
<![CDATA[Adi Susilo Jahja]]>;
<![CDATA[Subramaniam Sri Ramalu]]>;
<![CDATA[Mohd Shahril Ahmad Razimi]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 7 No 1 (2021): JRAK JANUARI 2021 ]]>
Publisher : <![CDATA[LPPM POLITEKNIK LP3I BANDUNG ]]>
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DOI: 10.38204/jrak.v7i1.523
<![CDATA[Although qualitative research becomes more widely accepted, however, its role in management studies is still underrepresented. This is because qualitative research requires an understanding of philosophy, terminology and theories which often presents conflicting perspectives. However, it should be noted that various qualitative research approaches started with generic qualitative research, which was considered easier to implement. Therefore, this article is aimed to provide insight into generic qualitative research and explain how to do it.]]>
