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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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Analisis Faktor-Faktor Yang Mempengaruhi Produktivitas Kopi Robusta Terhadap Peningkatan Pendapatan Ekonomi Petani Parinton Banjarnahor; Esra Tarigan
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.v8i2.989

Abstract

The research aims to analyze productivity, influential factors and the factors that most affect the economic income of robusta coffee farmers farmers in Sempung Polling Village Laeparira District Dairi Provinsi North Sumatra. The location of the study is determined purposively. The method used is the survey method and sample selection is determined by choosing 52 respondents robusta coffee farmers in Sempung Polling Village Laeparira Subdistrict. The results showed that the average production of robusta coffee farmers in Sempung Polling Village of Laeparira District of Dairi Regency amounted to 919.30kg / ha. Simultaneously production, land area, and labor have a real effect simultaneously on the economic income of Robusta coffee farmers. Production, from regression results obtained a calculated value of (-0.597 and Sig. of 0.153. The value t calculates (-0.597) ≤ t table (1.995) then H0 is accepted. This means that production has an unreal effect on farmers' economic income, land area, from regression results obtained by the value of 1,098 and Sig. 0.278 t-count value 1,098 ≤ 1,995 then Ho accepted means the area of robusta coffee plant land has a real effect on farmers' economic income. Labor from regression results obtained a calculated value of -1,230 and Sig. 0.030. The value t calculated (-2,237) < t Table (1,995) then Ho accepted. This means that the amount of labor has no real effect on the economic income of Robusta coffee farmers. Based on the partial survey of labor is the most influential factor on robusta coffee production factor in Sempung Polling Village Laeparira District Dairi District of North Sumatra Province.
Pengaruh Internal Audit Dan Penerapan Good Corporate Governance Dalam Meningkatkan Pengendalian Intern Piutang Di PT. Enseval Putera Megatrading Tbk. Cabang Bogor Harnavela Sofyan
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 research has done to know how: (1) Internal Audit, Implementation Good Corporate Governance and accounts receivable internal control at Branch office Bogor PT. Enseval Putera Megatrading Tbk. (2) Effect of Internal Audit and Implementation of Good Corporate governance silmultaneously and partially on the accounts receivable internal control at Branch office Bogor PT. Enseval Putera Megatrading Tbk. (3) Effect of Internal Audit and the Implementation of Good Corporate Governance in improving the accounts receivable internal control at Branch office Bogor PT. Enseval Putera Megatrading Tbk. The method used is descriptive method analisys the survey approach. The analisys tools is the analisys of the path (path analisys) with the ordinal measurement scale. Partial hypothesis testing using t test and simultaneously by using the F test with the significant level (α=0,05). (1) internal audit, implementation Good Corporate Governance and the accounts receivable internal control at Branch office Bogor PT. Enseval Putera Megatrading Tbk has been properly implemented (2) The analisys using path analisys, internal audit have effect of the implementation good corporate governance. (3) testing simultaneously or partially showed that, the internal audit and the implementation Good Corporate Governance simultaneously and partially significant effect on accounts receivable internal control.
Pengaruh Corporate Social Responsibility (CSR) dan Kepemilikan Institusional Terhadap Nilai Perusahaan (Survey Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018) Annisa Desty Puspatriani
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 aim of this research is to examine and analyze the effect of 1) corporate social responsibility to firm value, 2) institutional ownership to firm value, 3) corporate social responsibility and institutional ownership simultaneously to firm value Manufacturing Company Basic Industrial and Chemical Registered in Indonesian Stock Exchange in 2018. The population of this research is all the manufacturing companies basic industrial and chemical registered at Indonesian Stock Exchange in 2018. The sample of the research are used of purposive sampling method. They are 86 companies in 2018 which fulfilling criterion as this research sample. Data analysis technique used is multiple regression with measurement rasio. Result of research and result of data processing show that 1) positive effect not significant on corporate social responsibility to firm value, 2) negative effect not significant on institutional ownership to firm value, 3) corporate social responsibility and institutional ownership simultaneously not influence the firm value.
Pengaruh Harga dan Kualitas Pelayanan Terhadap Kepuasan Konsumen Di Kandang Kopi Tasikmalaya Monika Sutarsa; Arip Budiman; Yudi Kurniadi
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 project aims to see the effect of price and service quality on consumer satisfaction. The independent variable used is a sample of the variables used is standard operating procedures. The population in this project is members or consumers who come more than twice to use with a total of 50 consumers. The data collection technique was carried out using a study questionnaire, while the data analysis technique was using SPSS. The results of this study conclude that price and service quality have a positive and significant effect on consumer satisfaction at Kandang Kopi
Pengaruh Pemberian Kredit Terhadap Return on Assets Pada Perbankan Bumn Tahun 2016 – 2020 Nijar Kurnia Romdoni; Ernawati; Muis Wirasujatma
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 determine how big the influence of lending on return on assets in state-owned banking for the 2016 - 2020 period. The variables in this study are lending (X) and return on assets (Y). The population includes the overall financial statements of state-owned banking and the sample of this study is the financial statements of state-owned banks for the last five years from 2016 - 2020. The data collection techniques used are documentation and literature review. The data analysis technique used in this research is Simple Regression Analysis, f-test, t-test and Coefficient of Determination Test. The results of the study indicate that the provision of credit has a significant positive effect on Return on Assets.
Pengaruh Rasio Likuiditas Dan Rasio Solvabilitas Terhadap Rasio Profitabilitas Di PT Indofood Sukses Makmur Tbk Periode 2011-2021 Untung Eko Setyasari
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

Financial ratio analysis is a common method used to measure the strengths or weaknesses faced by companies in the financial sector. The purpose of this study are: 1) To find out how the liquidity ratio (Current Ratio), solvency ratio (Debt to Assets Ratio) and profitability ratio (Return On Assets) in PT Indofood CBP Sukses Makmur Tbk. 2) To find out how the liquidity ratio (Current Ratio) to profitability ratio (Return on Assets) 3) To find out how the solvency ratio (Debt to Assets Ratio) to profitability ratio (Return on Assets). 4) To find out how the liquidity ratio (Current Ratio) and solvency ratio (Debt to Assets Ratio) together influence the profitability ratio (Return on Assets. The research method used in this research is descriptive and verification methods. Data collection techniques are carried out through field research and literature studies. Data analysis techniques were carried out through verification verification with multiple linear regression testing. The significance value for the liquidity ratio is 0.186 while for the solvability ratio 0.07 so that partially the liquidity do not affect the profitability ratio, while solvency ratio have affect to profitabilty ratio. The F test also shows a significance value of 0.057 and> 0.05 so that silmatic ratio of liquidity and solvency does not affect profitability ratios.
Pengaruh Faktor Fundamental Dan Economic Value Added (Eva) Terhadap Return Saham Andi Usmar
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 determine the fundamental factors and economic value added to stock returns. The data is obtained from ICMD and the issuer's annual financial statements for the 2016-2020 period. The total population of this study was 45 companies and the number of samples was 17 companies by passing the purposive sampling stage. The analysis technique that will be used in this study is multiple linear regression panel data, to obtain a comprehensive picture. Regarding the relationship between one variable with another variable. The results showed that there was an increase in stock returns in companies that were included in the research list with the assumption that the return on assets, price earning ratio, debt to equity ratio, net profit margin, earnings per share and economic value added variables did not change. The ROA, PER, NPM, EPS and EVA variables have a significant positive effect on stock returns, while the DER variable has a significant negative effect on stock returns in companies listed in LQ 45 on the IDX.
Peran Koperasi Melati Dalam Mendorong Peningkatan Ekonomi Bagi Pelaku Umkm Riza Rona; Irwanto; Syahira Akmatul Azwa Budi
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 role of Micro, Small and Medium Enterprises or more commonly known as UMKM in the economic growth of a country is very important. When the crisis hit in 1998, small and medium scale businesses were relatively able to survive compared to large companies. The research entitled The Role of Jasmine Cooperatives in Encouraging Economic Improvement for Actors. The research objectives are 1) to determine the role of jasmine cooperatives in encouraging economic improvement for UMKM actors, 2) to find out the obstacles faced by jasmine cooperatives. The method used in this research is by using a qualitative approach. The results of the research are: 1) the Melati cooperative located in Syuhada 4 Hamlet, Rantau Seulamat District, East Aceh Regency is the only cooperative that has succeeded in petrifying capital for UMKM actors and participating in boosting the economy. 2) the presence of the jasmine cooperative is expected to always be present in the community and always help in terms of capital with very small returns on services so that it can be of great benefit to the community. 3) there are obstacles that are experienced, namely the existence of members who still have not deposited as their obligations.
Pengaruh Independensi, Pengalaman Audit, Dan Kompetensi Auditor Terhadap Kualitas Audit Priskila. S Agustin; Yulinartati; Martiana Nina
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.813

Abstract

This study aims to determine the effect of independence, audit experience and auditor competence on audit quality at the East Surabaya Public Accounting Firm. The population used in this study are auditors who work in a Public Accounting Firm located in the East Surabaya Region with a total of 22 KAPs. The sample in this study was selected using a purposive sampling technique. There are 15 KAP willing to become respondents. The number of questionnaires distributed in this study were 75 questionnaires with questionnaire data that could be processed as many as 68 questionnaires. The data analysis technique used multiple linear regression analysis.Based on the results of the analysis and discussion, it shows that there is a positive and significant influence between independence, audit experience and auditor competence on audit quality. In addition, the results of the study show that either simultaneously or partially the independent variables, audit experience and auditor competence have a significant effect on audit quality.
Financial Performance dan Financial Distress Perusahaan Transportasi Sebelum dan Selama Pandemi Covid-19 Dimas Dwi Oktavian Dimas Dwi Oktavian; Diyah Probowulan Diyah Probowulan; Rendy Mirwan Aspirandi Rendy Mirwan Aspirandi
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.842

Abstract

Currently, various countries have been hit by the Covid-19 outbreak, one of which is Indonesia. In this case, the government is trying to implement various policies to prevent the transmission of the epidemic. One of them is a major social disaster (PSBB) which resulted in a decrease in the number of passengers for transportation companies due to limited community mobility. This has an effect on increasing income so that it also affects the company's financial condition. Both in terms of financial performance with the ratios used, namely ROA, ROE, and NPM as well as the potential to experience financial distress with the Springate model, so it is necessary to conduct research to test and analyze financial performance and financial difficulties in transportation companies before and congratulations on the covid-19 pandemic. Because this will have an impact on stakeholder decisions in decision making caused by the presence or negative information from the company's financial condition. So in this case, a different test was carried out on the second variable above to see the difference before and during the covid-19 pandemic. The results of the Wilcoxon signed ranks test on the ROA, ROE, and NPM ratios, because the data are not normally distributed have very significant results, and the paired sample t-test because the data is normally distributed in the springate model has very significant results. So, there is a difference between before and during the covid-19 pandemic in transportation companies in terms of financial performance and financial distress.

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