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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 Dana Pihak Ketiga dan Car Terhadap Pembiayaan Mudharabah Dengan NPF Sebagai Variabel Moderating Pada Bank Umum Syariah di Indonesia Ahmad Irsan; Irfan; Widia Astuty
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

Abstract

The purpose of this study was to examine and analyze the effect of third party funds (DPK) and Capital Adequacy Ratio (CAR) on mudharabah financing at Sharia Commercial Banks in Indonesia. To test and analyze whether Non-Performing Financing (NPF) can moderate the effect of third party funds (DPK) and Capital Adequacy Ratio (CAR) on mudharabah financing at Sharia Commercial Banks in Indonesia. This research uses an associative quantitative approach method with data collection techniques through documentation study. with secondary data. The population of this research is Sharia Commercial Bank Companies in Indonesia which are registered with the Financial Services Authority (OJK). Samples were taken as many as 9 Islamic Commercial Banks. The observation year started from 2015-2019. The data collection technique was using purposive sampling. This research is a statistical analysis method using the SEM Partial Least Square (PLS) model. The results of this study indicate that the variable third party funds have an effect on mudharabah financing at Indonesian Sharia Commercial Banks. CAR does not affect mudharabah financing at Indonesian Islamic Commercial Banks. n that NPF cannot moderate third party funds against mudharabah financing at Indonesian Sharia Commercial Banks. NPF also cannot moderate CAR towards mudharabah financing at Indonesian Sharia Commercial Banks.
Pengaruh Kompetensi, Akuntabilitas Terhadap Penyusunan Anggaran Dengan Komitmen Organisasi Sebagai Variabel Moderating Pada SMA Swasta Bagian Medan Utara Laila Fajrin Manik; Eka Nurmala Sari; Irfan
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.v8i2.969

Abstract

The purpose of this study was to examine and analyze the influence of competence on the budgeting of the North Medan Private High School. To test and analyze the effect of accountability on the budgeting of the North Medan Private High School. To test and analyze organizational commitment, competence can be moderated by preparing a budget for the North Medan Private High School. To test and analyze organizational commitment can moderate accountability with the preparation of the budget of the North Medan Private High School. This research uses a quantitative associative approach with data collection techniques through literature studies and questionnaires. The population of this research is a private high school in North Medan with a total of 90 teachers. The data analysis of this research used quantitative data analysis techniques. The statistic used is Structural Equation Model - Partial Least Square (SEM-PLS). Software to process this research data using SmartPLS. The results of the study indicate that competence has an effect on budgeting. Accountability affects the preparation of the budget. Organizational commitment can moderate the influence of competence on budgeting. Organizational commitment can moderate the effect of accountability on budgeting
Peran Akuntan Dengan Kompetensi Teknologi Informasi Pada UMKM Di Era Globalisasi Novianti Indah Putri; Mira Ismirani Fudsy; Dedi Karmana; Sakti Muda Nasution; Zen Munawar; Budi Lesmana
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.v8i2.975

Abstract

The development of information technology demands a change in the role of accountants, which was originally only a provider of information, increasing in the role of decision makers. There are big challenges in the era of globalization such as changing patterns of competition in the business world and the development of information technology, this requires the role of accountants to be more proactive in managing the economy and finances. The key to success in facing competition in the era of globalization is the ability to innovate, adapt and implement information technology. By waging war on the possibility of obstacles and the ability to make solutions, accountants with information technology competence become an important profession in organizations. From the results of this thought, this research focuses on the function and role of accountants in micro, small and medium enterprises which ultimately contribute to the organization, and as business partners in the organization where the accountant is located.
Analisis Pasar Tenaga Kerja Dalam Perspektif Ekonomi Islam Wahyu Syarvina; Fitriani Saragih; Isnaini Harahap
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.v8i2.977

Abstract

Employment problems are very important and complex problems. In Islamic economics, the problem of labor welfare always gets attention when looking at the labor market, so the scope of the labor market from a macroeconomic point of view not only tends to create favorable economic conditions, but also policies that determine the ideal wage that can lead to the power to create people's welfare as a fundamental tool of a country. The purpose of this study is to see how the labor market in an Islamic perspective. The type of research method in this research is qualitative research, namely library research that is sourced from books and other documents as the main object. Determination of wages in Islam depends on the needs of workers based on justice and honesty and protects the interests of employers and workers. The impact of the implementation of a labor market that is Islamic in nature can potentially create economic equity in society and develop the economy and welfare, as is expected to achieve falah in sharia economy
Pengaruh Integritas, Obyektivitas, Dan Kompetensi Terhadap Kinerja Aparat Pengawasan Intern Pemerintah (APIP) Dengan Budaya Organisasi Sebagai Variabel Moderasi Pada Inspektorat Daerah Kabupaten Asahan Erni Murniati; Maya Sari; Eka Nurmala Sari
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.v8i2.978

Abstract

This study aims to determine, analyze and test, the effect of integrity on APIP performance. To find out, analyze and test the effect of objectivity on APIP's performance. To find out, analyze and test the effect of competence on APIP performance. To find out, analyze and test organizational culture to moderate the influence of integrity on APIP's performance. To find out, analyze and test organizational culture to moderate the effect of objectivity on APIP's performance. To find out, analyze and test organizational culture to moderate the influence of competence on APIP performance. The object of this research is the Office of the Inspectorate of Asahan Regency. The sample in this study were 36 (Thirty Six) Auditors and P2UPD at the Inspectorate Office of Asahan Regency. The research approach uses quantitative associative. This research uses data analysis method using SmartPLS.3 software which is run with computer media. In this study, the research instrument used was a questionnaire/questionnaire. The variable measurement scale used in this study is to use an ordinal scale in the form of an item scale. The results of this study indicate that the Integrity variable affects APIP performance, Objectivity affects APIP performance, Competence affects APIP performance, organizational culture moderates the influence of integrity on APIP performance, organizational culture moderates the effect of objectivity on APIP performance, organizational culture does not moderate the influence of competence on performance. APIP
Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Organisasi Lembaga Mahasiswa UST Dengan Motivasi Sebagai Variabel Moderasi Dewi Kusuma Wardani; Leni Mulyani
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.v8i2.979

Abstract

This research aims to test whether the participation of budgeting in the organization of UST student institutions affects organizational performance through motivation. Research data uses direct/primary data. The sampling method used is convenience sampling. Data analysis techniques are path analysis, in which budgeting participation becomes independent variables, organizational performance becomes dependent variables, and motivation as moderation variables. The results of the analysis concluded that the participation of budget preparation had no effect on organizational performance, motivation could not strengthen the positive influence of budget preparation participation on organizational performance. The implication of this study is that budgeting participation is not the only element that plays an important role in the process of developing organizational performance in the organization of UST Yogyakarta student institutions
Pengaruh Return on Asset (ROA), Biaya Operasional Pendapatan Operasional (BOPO), dan Capital Adequacy Ratio (CAR) Terhadap Bagi Hasil Deposito Mudharabah Pada Bank UMUM Syariah di Indonesia Ahmad Rasyid Daulay; Widya Astuti; Irfan
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.v8i2.980

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Return On Asset (ROA), Biaya Operasional Pendapatan Operasional (BOPO), dan Capital Adequacy Ratio (CAR) terhadap Bagi Hasil Deposito Mudharabah pada Bank Umum Syariah baik secara parsial maupun simultan. Penelitian ini menggunakan metode asosiatif dengan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa Return On Asset (ROA) tidak berpengaruh terhadap Bagi Hasil Deposito Mudharabah Bank Umum Syariah di Indonesia. Hal ini disebabkan yang berarti bahwa jika tingkat ROA naik maka akan terjadi penurunan pada bagi hasil Deposito Mudharabah.karena Bank lebih cenderung menggunakan dana yang bersumber dari masyarakat dan dari pendapatan bank sebagai mudharib untuk memberikan imbal hasil kepada nasabah. Biaya Operasional Pendapatan Operasional (BOPO) tidak berpengaruh terhadap Bagi Hasil Deposito Mudharabah pada Bank Umum Syariah di Indonesia karena meskipun efisiensi bank syariah cukup tinggi namun tingkat suku bunga Bank Indonesia yang relatif tinggi menjadi dasar pertimbangan bank umum syariah dalam menjaga dana pihak ketiga dengan memberikan porsi bagi hasil yang lebih besar kepada nasabahnyap. Capital Adequacy Ratio (CAR) tidak berpengaruh terhadap Bagi Hasil Deposito Mudharabah pada Bank Umum Syariah di Indonesia karena Terhambatnya ekspansi usaha akibat tingginya CAR yang pada akhirnya akan mempengaruhi kinerja keuangan bank tersebut. Return On Asset (ROA), Beban Operasional Pendapatan Operasional (BOPO), Capital Adequacy Ratio (CAR) secara bersama-sama (Simultan) tidak berpengaruh terhadap Bagi Hasil Deposito Mudharabah
Pengaruh Fasilitas Belajar Dan Kapasitas Guru Terhadap Pemahaman Akuntansi Dengan ILC Sebagai Variabel Moderasi Pada Smk Akuntansi Bagian Medan Utara Adi Harianto; Eka Nurmala Sari; Irfan
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.v8i2.981

Abstract

The purpose of this study was to determine, test and analyze the effect of learning facilities on accounting understanding at the Accounting Vocational School in North Medan, the effect of teacher capacity on accounting understanding at the Accounting Vocational School in North Medan, Internal Locus of control moderated learning facilities and teacher capacity on accounting understanding at the Accounting Vocational School. in North Medan. This study uses a quantitative associative approach with data collection techniques through library research and questionnaires. The research population is class XI Accounting SMK students in North Medan, totaling 175 students. The data analysis of this research used quantitative data analysis techniques. The statistic used is Structural Equation Model - Partial Least Square (SEM-PLS). Software to process this research data using SmartPLS. The results showed that accounting learning facilities had a effect on accounting understanding. The better the available accounting learning facilities, the more students' understanding of accounting will increase. Teacher capacity has a significant effect on accounting understanding. The higher the level of teacher capacity, the higher the level of accounting ability. Internal Locus Of Control does not moderate the effect of learning facilities and teacher capacity on accounting understanding
Pengaruh Partisipasi Anggaran Dan Kejelasan Sasaran Anggaran Terhadap Penyerapan Anggaran Dengan Komitmen Organisasi Sebagai Variabel Moderating Pada Badan Pengawas Pemilihan Umum Provinsi Sumatera Utara Rudi Junjungan Sirait; Eka Nurmala Sari; Widia Astuty
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.v8i2.982

Abstract

The purpose of this study was to examine and analyze the effect of budget participation and clarity of budget targets on budget absorption moderated by direct or moderate organizational commitment. The approach used in this research is an explanatory approach. The population in this study is the entire Regency/Municipal General Elections Supervisory Agency of North Sumatra Province that conducts the 2020 regional elections, totaling 23 regencies/cities. The sample in this study was taken by 4 people from the General Election Oversight Board of the Regency / City of North Sumatra Province consisting of 23 korsek and 81 BAWASLU members so that the number of respondents was 104 people. Data collection techniques in this study used documentation studies, and questionnaires. The data analysis technique in this study uses a quantitative approach using statistical analysis by using the Auter Model Analysis test, Inner Model Analysis, and Hypothesis Testing. Data processing in this study using the PLS (Partial Least Square) software program. The results of this study prove that 1) Budget participation have a effect on budget absorption, 2) Clarity of budget targets have a significant effect on budget absorption, 3) Organizational commitment is not able to moderate the effect of budget participation on budget absorption, 4) Organizational commitment is not able to moderate the effect of clarity of budget targets on budget absorption of the General Elections Supervisory Agency of North Sumatra Province
Strategi Pengembangan Bisnis Destinasi Wisata Pantai Jajang Burhanudin; Eris Sudarisman
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.v8i2.985

Abstract

Pengembangan bisnis destinasi wisata pantai merupakan topic yang menarik untuk dikaji. Terlebih dalam konteks Indonesia yang saat ini tengah berfokus pada percepatan pembangunan di kawasan rebana dan kawasan selatan Jawa Barat. Penelitian ini bermaksud mengekplorasi kajian teoritis terkait komponen destinasi wisata yang dihubungkan dengan pengembangan strategi bauran pemasaran wisata. Ditemukan adanya keterkaitan konsep yang saling mendukung diantara keduanya. Hal itu bisa digunakan menjadi acuan dalam penelitian lebih lanjut.

Page 15 of 28 | Total Record : 277

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