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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 277 Documents
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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

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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

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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.
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

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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

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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

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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 Penerapan Faktur Pajak Elektronik (E-Faktur) Terhadap Kepatuhan Wajib Pajak Untuk Pelaporan SPT Masa PPN Pada KPP Pratama Bandung Cibeunying Riri Rumaizha; Asep Supriatna
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i2.552

Abstract

This project aims to see The Effect of Electronic Tax Invoice (e- Invoice) on Taxpayer Compliance in Reporting VAT Periodic Tax Return at Cibeunying Regional Tax Office. The independent variable used is electronic tax invoice while the dependent variable is taxpayers compliance in reporting VAT Periodic Tax Return. The population in this project were taxable entreprenuers which registered in Cibeunying Regional Tax Office, whom using e-Invoice by number of sample are 50 taxable entrepreneurs. Data collection technique are performed by literature studies and questionnaires, while SPSS used for the data analyses technique. This project conclude the result that the electronic tax invoice (e-invoice) has positively and significantly effected taxpayer compliance in reporting VAT Periodic Tax Return at Cibeunying Regional Tax Office.
Relevansi Informasi Laba, Nilai Buku Ekuitas, Arus Kas Operasi, dan Dividen Terhadap Harga Saham Clarissa Serena Elargo; Carmel Meiden
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i2.755

Abstract

In investment activities, investors need accounting information as a basis for making decisions. To be useful for decision making, the information must meet the relevant qualities seen from the reaction of the capital market through stock price movements. Since earnings is not the only indicator used to measure a company's financial performance, many studies have been conducted and developed to investigate new alternatives for measuring value relevance. Therefore, this study is interested in adding other information variables, namely operating cash flows and dividends. The manufacturing industry sector is an interesting sector to study because the manufacturing industry sector continues to grow and continues to increase from time to time. This study aims to determine the value relevance of accounting information on manufacturing companies listed on the IDX for the period 2011-2020. The object of this research is the annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange for the period 2011-2020. Based on the purposive sampling method, a sample of 380 observations was obtained consisting of 38 companies per year. The data analysis techniques used in this research are pooling test, classical assumption test, descriptive statistical test, F test, t test and coefficient of determination test. The results of the tests carried out show that the data can be pooled. From the results of the t-test, each of the four accounting variables tested has a sig value below 0.05 with a positive sign coefficient. The Adjusted R2 value of earnings and book value of equity is 73% and the Adjusted R2 value of earnings, book value of equity, operating cash flow and dividends is 76.4%. The conclusion of this research indicates that there is insufficient evidence that earnings, book value of equity, operating cash flow and dividends have a positive effect on stock prices. Key words: Earnings, Book Value of Equity, Operating Cash Flow, Dividends and Stock Prices

Page 13 of 28 | Total Record : 277

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