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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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Penerapan ISAK No.35 Pada Laporan Keuangan Masjid At-Taqwa Sri Wahyuni; Yulinartati; Ari Sita Nastiti
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.v9i1.991

Abstract

This study aims to analyze the financial statements of the At-Taqwa Wonoasri Mosque, so that it can be seen how in recording the financial statements of the At-Taqwa Wonoasri Mosque and introduce the financial standards of non-profit organizational entities, namely ISAK No. This study used a qualitative method which was carried out by direct observation and interviews with the administrators of the Wonoasri At-Taqwa Mosque. The results of this study indicate that the form of the report at the At-Taqwa Wonoasri Mosque is not in accordance with the applicable non-profit organization standards, namely ISAK No. 35. this is due to lack of updates in knowledge related to non-profit organization entity standards. The mosque's financial statements are analyzed based on ISAK No. 35 which consists of five components of financial statements, namely statements of financial position, comprehensive reports, reports of changes in net assets, statements of cash flows and notes to financial statements. Based on this research, it can be concluded that the basis of recording applied at the At-Taqwa Wonoasri Mosque is using a cash basis. After the analysis, it is known that the mosque's financial statements are not in accordance with ISAK No. 35. Then the mosque's financial statements were reconstructed in accordance with ISAK No. 35 by identifying transactions, making general journals, posting to ledgers, asset depreciation paragraphs, adjusting ledgers, trial balances.
Analisis Perbandingan Kinerja Saham Syariah dan Konvensional Dimasa Pandemi Covid 19 Taufiq Andre Setiyono; suci atiningsih
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.v9i1.1039

Abstract

Tujuan penelitian ini adalah untuk memperoleh bukti empiris mengenai perbandingan kinerja saham syariah dan konvensional selama pandemic covid-19. Dalam penelitian ini, data yang digunakan berjenis data sekunder yang bersumber dari BEI (Bursa Efek Indonesia). Data dikumpulkan dengan cara dokumentasi, yaitu mencatat dokumen-dokumen yang berhubungan dengan penelitian ini, serta studi pustaka, yaitu dengan mengkaji berbagai literatur pustaka yang mendukung penelitian ini. Teknik analisi data yang digunkan ialah metode kuantitatif. Tabulasi dan teknik analisis statistik yang digunakan ialah teknik analisis uji beda-test..
Faktor-Faktor yang Mempengaruhi Penggunaan Informasi Akuntansi pada Usaha Mikro Kecil dan Menengah di Kabupaten Banyuwangi Nindi Nadia Yurisma; Arik Susbiyani; Gardina Aulin Nuha
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.v9i1.1040

Abstract

This study aims to analyze and determine the effect of business scale, education level and accounting knowledge on the use of accounting information in Micro, Small and Medium Enterprises in Banyuwangi Regency. The variables used in this study consisted of 3 independent variables, namely business scale (X1), education level (X2) and accounting knowledge (X3) and the variable used was the use of accounting information (Y). This study uses quantitative methods. Data collection is done by distributing it directly to MSME owners. The population in this study are micro, small and medium enterprises in Banyuwangi Regency with a total of 5,022. The research sample used was in accordance with the Slovin formula calculation of 98.4 (rounded 98) or the respondents used were 98. The sampling technique in this study used Simple Random Sampling. Analysis of the research data using multiple linear regression which is processed using IBM SPSS Statistics to determine the factors that influence the use of accounting information. The results of this study indicate that the variables of business scale, education level and accounting knowledge have a positive effect on the use of accounting information on MSMEs in Banyuwangi Regency.
Pengaruh Transparansi, Akuntabilitas, Dan Partisipasi Masyarakat Terhadap Pengelolaan Dana Desa Di Desa Tegalharjo Kecamatan Glenmore Kabupaten Banyuwangi Dellailatul Nur Afifah; Arik Susbiyani; Ibna Kamelia F. A
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.v9i1.1044

Abstract

The formulation of the problem in this study is How Transparency, Accountability, and Community Participation regarding Vilage Fund Management in Tegalharjo village, How Transparancy, Accountability, and Community Participation Influence on Village Fund Management. The aim is to find out how Transparency, Accountability, and Community Participation are regarding the Management of Village Fund in Tegalharjo Village, to find out how the Effects of Tranparency, Accountability, and Community Participation in th Management of Village Fund. This type of research is quantitative research. This research was conducted in Tegalharjo Village Glenmore District, Banyuwangi Regency. The variables in this study are Transparancy, Accountability, and Community Participation. The population in this study were all residents of Tegalharjo Village with a total of 4.533 families. The data used primary and secondary data eith data collection techniques using questionnaires. The tests used are valitidy test, rehabilitatio test, classical assumption test, and hypothesis testig. Based on the result of research that has been carried out on all data obtained in Tegalharjo Village, Glenmore District, Banyuwangi Regency, it is concludes that transparency significantly affects the management of village funds, partial accountability significantly affects the management of village funds, partial accountability significantly affects the management of village funds, and community participation significantly affects the management of village fund.
Pengaruh PAD, DAU, DAK, Dan DBH Terhadap Indeks Pembangunan Manusia (IPM) Verra Rosyallia Widia Sofyan
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.v9i1.1090

Abstract

This study aims determine and analyze the effect of regional original income, general allocation funds, special allocation funds, and result share funds on human development index (HDI). The companies as for the samples, regencies and cities in West Java Province have budget realization reports every year for the 2014-2020 period and meet the requirements to be a sample of 23 consisting of regencies and 8 cities in West Java Province. The analytical method used is panel data regression. The sampling technique was carried out by purposive sampling method. The results of the study show that simultaneously local revenue, general allocation funds, special allocation fund and profit sharing funds have a significant effect on the human development index. While partially local revenue ha significant effect on the human development index, general allocation funds have significant effect on the human development index, special allocation funds have a significant effect on the human development index and profit sharing fund have a negative effect on the human development index. Key words: PAD,DAU,DAK,DBH
Impact of The Implementation of PSAK 72 and Psak 73 on Financial Performance: Study Literature Review Adellya Putri Rezanti; Ela Tri Arisma; Indah Dwi Astuti; Gita Nur Walida; Ardyan Firdausi Mustoffa
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.v9i1.1139

Abstract

This study was conducted with the aim of analyzing the impact of the implementation of PSAK 72 and PSAK 73 on financial performance. This study uses the literature review method from search results related to the application of PSAK 72 and PSAK 73 to financial performance. The research data is in the form of secondary data obtained from electronic databases such as Publish or Perish 7 and using manual searches via Google Scholar. The population in this study were 21 articles with a sample of 12 articles taken by purposive sampling technique. Based on the results of the research, it shows that there is an impact of the implementation of PSAK 72 and PSAK 73 on the company's financial performance.
Greed, Opportunity Pemicu Fraud Dengan Moderasi Idealisme Pimpinan Sulistianingsih
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.v9i1.1141

Abstract

This study aims to examine the effect of greed, opportunity on fraud Procurement of Government Goods / Services with moderated leadership ideals. This type of research is quantitative research, using a questionnaire as a research instrument. The method of analysis in this study used the Partial Least Squares Structural Equation Modeling (PLS SEM) . The results showed that greed, opportunity has positive effect on fraud Procurement of Government Goods / Services. These results show that the higher the greed in individuals, the higher the potential to commit fraudulent acts of procurement of goods/services. The higher the opportunity to commit fraud, the higher the potential for someone to commit fraud. Moderate variable analysis shows that the idealism of the leader is able to moderate the greed and opportunity.
Pengaruh Karakteristik Individu, Iklim Organisasi Dan Beban Kerja Terhadap Kinerja Karyawan (Studi Pada PT. Bank Negara Indonesia (Persero) Tbk. Kantor Cabang Tasikmalaya) Annisa Desty Puspatriani
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.v9i1.1166

Abstract

The purpose of this study was to find out and analyze the effect of individual characteristics, organizational climate and workload on employee performance at PT. Bank Negara Indonesia (Persero) Tbk. Tasikmalaya Branch Office. The research method used in this research is descriptive analysis method, using census techniques. Data collection techniques using documentation study methods and field research (field research) which includes observation, interviews and questionnaires. The population in this study are employees at PT. Bank Negara Indonesia (Persero) Tbk. Tasikmalaya Branch Office, with a total of 113 respondents. The analysis technique used in this research is path analysis. By using path analysis, researchers suggest that partially, individual characteristics, organizational climate and workload have a significant positive effect on employee performance. Simultaneously, individual characteristics, organizational climate and workload have a significant effect on employee performance. Thus, the better the individual characteristics, organizational climate and workload, the employee's performance will increase.
Pengaruh Likuiditas Dan Profitabiltas Terhadap Perspektif Kesehatan Keuangan Internal Perusahaan (Studi Kasus Pada PT Garuda Indonesia, Tbk 2017 – 2020) Nijar Kurnia Romdoni Nijar
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.v9i1.1173

Abstract

This study aims to determine : (1) The impact of liquidity to company’s internal financial health perspective; 2) The impact of profitability to company’s internal financial health perspective; and 3) The impact of liquidity and profitability to company’s internal financial health perspective. This research is quantitative research by using secondary data which collected from official website of PT. Garuda Indonesia, Tbk and official website of indonesian stock exchange. The research tool in this study is SPSS v.25. The results showed that: 1) Liquidity has no effect to company’ss internal financial health perspective; 2) Profitability has a negative and significant effect to company’ss internal financial health perspective; and 3) Liquidity and profitability simultaneously have a sifnificant effect to company’s internal financial health perspective..
Pengaruh Good Governance Dan Komitmen Organisasi Terhadap Kinerja Dinas Pemerintah (Sensus pada Dinas Kota Tasikmalaya) Monika Sutarsa
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.v9i1.1196

Abstract

The object of research in this paper is Good Governance, organizational commitment and performance of government agencies. As for the title taken by the author in this thesis is the Influence of Good Governance and Organizational Commitment to Government Service Performance (Census on the Tasikmalaya City Service). The purpose of this study is to find out and analyze the influence of Good Governance and Organizational Commitment on Government Service Performance. In this study the author uses the research method used is descriptive method and causality method. The analytical tool used is Path Analysis. Based on the results of the study it is known that partially Good Governance has a significant positive effect on the performance of the Tasikmalaya City government service, while the organizational commitment does not have a significant effect on the performance of the Tasikmalaya City government service. Simultaneously Good Governance and Organizational Commitment have a significant effect on the performance of the Tasikmalaya City government service.

Page 18 of 27 | Total Record : 267

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