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Budi Harto, S.E.,M.M., PIA
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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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PELAKSANAAN TIME BUDGET PRESSURE DAN TURNOVER INTENTION TERHADAP PERILAKU DISFUNGSIONAL SERTA DAMPAKNYA TERHADAP KUALITAS AUDIT (SURVEI PADA AUDITOR EKSTERNAL PADA KANTOR AKUNTAN PUBLIK DI BANDUNG) Mulyadi
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 2 No 1 (2016): JRAK - Januari 2016
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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ABSTRACT : This research tried to explain phenomenon of dysfunctional behavior personal auditor who work in Public Accounting Firms. It’s based on phenomenon which explanation that generally senior auditor who work in Public Accounting Firms have high level dysfunctional behavior. On based that, researcher estimation that the factors influence of dysfunctional behavior is time budget pressure and turnover intention have felt auditors. This research using multiple linear regression analyzes. Populations in this research is 78 senior auditors who work in Public Accounting Firms, from 78 senior auditors who become sample is 30 senior auditors.The result of this research showed that time budget pressure and turnover intention simultaneously have positive influence but not significant to dysfunctionl behavior with 3,3%. While partially, time budget pressure hasn’t significant influence with + 14,8%, and turnover intention hasn’t significant influence with + 24,9%. And than this research showed that dysfunctional behavior has negative influence but not significant to audit quality with 0,5 %.
IMPLEMENTASI PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NO. 34 TENTANG PENGAKUAN PENDAPATAN PADA PT BEKADA MITRATAMA BANDUNG Endang Susilawati
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 2 No 1 (2016): JRAK - Januari 2016
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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ABSTRACT : Construction companies often work on projects that cross the line of the accounting period that requires the measurement and presentation of earnings right. Revenue recognition of construction service business that is a percentage of completion and completed contract method. Completed contract method recognizes all revenue and expenses at the end of the contract period of completion of the work as a whole. While the percentage of completion method recognizes revenue and cost of suit the company's progress in completing the contract and did not suspend these elements until it is resolved. The purpose of this study was to obtain an overview of the accounting of construction contracts on PT. Bekada Mitratama. This company in calculating the income of construction using completed contract method to recognize revenue on a construction project. But calculations performed by the company have not been referred to in PSAK No. 34. The completed contract method can be used to calculate the income on short-term contracts are in the process of less than one accounting period. By using the completed contract approach will provide a more reasonable so that the information presented is accurate. There are significant differences in recognizing revenues and profit of the current period using the completed contract method according to the company and by reference to PSAK No. 34.
IMPLEMENTASI SISTEM INFORMASI AKUNTANSI PENJUALAN TERHADAP PENGENDALIAN INTERN PENERIMAAN KAS Santi Widiawati
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 2 No 1 (2016): JRAK - Januari 2016
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ABSTRACT : Penjualan merupakan aktivitas utama dalam suatu perusahaan, khususnya perusahaan yang bergerak di bidang penjualan barang. Kebutuhan akan informasi penjualan yang teliti, akurat, tepat waktu dan dapat diandalkan, serta pelayanan yang memadai kepada konsumen, meminimalisasi kekeliruan yang disengaja maupun yang tidak disengaja. Penerimaan hasil penjualan yang berupa uang kas, merupakan aktiva yang bersifat likuid sehingga mudah untuk diselewengkan, oleh karena itu diperlukan suatu sistem untuk mengendalikan atau mengawasi pengelolaan atas kas tersebut, yaitu berupa sistem pengendalian intern, agar tidak terjadi penyimpangan terhadap kas yang diterima dari hasil penjualan sehingga dapat memenuhi tujuan perusahaan yaitu memperoleh laba dan dapat membiayai kegiatan operasionalnya dengan lancar.
PELAKSANAAN ELEKTRONIK SYSTEM (E-SYSTEM) DAN AKUNTANSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN Budi Harto
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 2 No 1 (2016): JRAK - Januari 2016
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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ABSTRACT : Economic development is directed at efforts to achieve economy of an independent and viable state to improve the welfare of the entire territory of Indonesia in a fair and equitable. Thus economic growth should be directed to increase the income of Indonesia, in the economic crisis while the wheels of government and development may not be driven without the financial support comes primarily from domestic revenues. Therefore, the government tried to constantly enhance the role of sources of state revenue, especially revenue from non-oil exports. Proceeds from this non-oil part will be improved through taxation revenue. The main mission of the Directorate General of Taxation is the mission of the fiscal tax revenue by collecting tax law that can support the independence of government funding and are carried out effectively and efficiently (Suryadi, 2006). To achieve the target of the tax, have grown continuous public awareness and compliance of taxpayers to fulfill tax obligations in accordance with applicable regulations. Given the awareness and taxpayer compliance is an important factor for the increase in tax revenue, it needs to be studied intensivelyabout the factors that influence taxpayer compliance, particularly corporate taxpayers.
PROFESIONALISME AUDITOR DAN TINGKAT MATREALITAS DALAM MENENTUKAN KETEPATAN PEMBERIAN OPINI PADA KANTOR AKUNTAN PUBLIK (KAP) DI BANDUNG Sakti Muda Nasution
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 2 No 1 (2016): JRAK - Januari 2016
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ABSTRACT : The growth of business world in Indonesia time to time felt progressively competitive. Every company has an effort to survived in business competition. Company management need the service of third party to have the financial statement accountable to outside party and can improve the management company credibility, such as auditor external. Target of this Research is to know the applying of professionalism of auditors and materiality level at Public Accountant in Bandung, and to know the influence of professionalism of auditors and materiality level to accuracy of opinion at Public Accountant firms in Bandung simultaneously and partially.In SPAP SA Seksi 200 PSA No. 04 ( 2001) expressing that " In executing audit to come to at one particular opinion statement, auditor have to act as the expert in the professional of accountancy and auditing area". Others in SPAP (SA Seksi 312, PSA No. 29) is also said that "Opinion statement for certain element in storey of financial level materiality statement (do not full of opinion), that my not be expressed by if auditors express don’t pass an opinion or he also express factious opinion for storey level of materiality of financial statement as a whole, because opinion statement don’t full of in this case tend to will blur meaning don’t of statement opinion and the factious opinion to the storey level of materiality of financial statement as a whole".
ANALISIS PERBANDINGAN RASIO RESIKO PERBANKAN SEBELUM DAN SESUDAH GO PUBLIC Dikdik Megantara
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 2 No 1 (2016): JRAK - Januari 2016
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ABSTRACT : This research is intended to reveal how far risk ratios before and after go public and if there are any significant difference in banking risk ratios before and after go public. This research was conducted at Bursa Efek Jakarta, which the research objects are banking risk ratios from the bank that goes public at the beginning of 1994. The research method used in this research is comparative method which data were collected from field research and library research. The hypothesis is tested by comparative methods which data were collected from field research and library research. The hypothesis is tested by comparative hypothesis testing with using T distribution. The level of significance used in this research was 5%. Based on the result, writer conclude that there is no significant difference of liquidity risk ratio before and after go public, showing by t-count < t (1- α) namely -1,75525 < 2,228. There is no significant difference of credit risk ratio before and after go public, showing by t-count < t (1- α) namely -0,417093 < 2,228. There is no significant difference of asset risk ratio before and after go public, showing by t-count < t(1- α) namely -1,082841 < 2,228. There is no significant difference of saving risk ratio before and after go public, showing by t-count < t (1-α) namely -1,093752 < 2,228. Generally, based on statistical testing, there is no significant difference of banking risk ratio before and after go public, showing by t-count < t (1- α) namely 1-285141 < 2,228.
PENGARUH PERLAKUAN AKUNTANSI ATAS ASET TETAP TERHADAP KUALITAS LAPORAN KEUANGAN PADA RUMAH SAKIT CICENDO Hendi Rohendi
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 3 No 1 (2017): JRAK - Januari 2017
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Aset tetap merupakan salah satu aset yang mendapatkan perhatian khusus bagi pemerintahan, hal ini dikarenakan nilainya sangat besar jika dibandingkan dengan aset yang lain, sehingga dari segi perlakuan akuntansinya harus tepat. Berdasarkan laporan hasil pemeriksaan (LHP) 2014 tentang kualitas laporan keuangan menunjukan adanya beberapa pemerintahan yang masih menunjukan hasil pemeriksaan dengan opini wajar dengan pengecualian. Hal ini salah satunya disebabkan oleh pengelolaan aset tetap yang belum optimal. Penelitian ini bertujuan untuk mengetahui pengaruh perlakuan akuntansiatas aset tetap terhadap kualitas laporan keuangan pada rumah sakit mata cicendo Bandung. Penelitian ini menggunakan metode deskriptif analisis. Sumber data yang digunakan adalah data primer melalui kuisioner. Hasil penelitian menunjukan bahwa perlakuan akuntansi atas aset tetap berpengaruh positif terhadap kualitas laporan keuangan. Koefisien determinasi menunjukan besarnya pengaruh perlakuan akuntansi atas asset tetap terhadap kualitas laporan keuangan di rumah sakit mata cicendo Bandung sebesar 78,2%.
PENGARUH GAYA KEPEMIMPINAN TERHADAP KUALITAS SISTEM INFORMASI MANAJEMEN – SEBUAH KAJIAN TEORITIS Alfian – Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat Banjarmasin
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 3 No 1 (2017): JRAK - Januari 2017
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Studi ini bertujuan untuk menelaah secara teoritis dampak gaya kepemimpinan terhadap kualitas sistem informasi manajemen. Beberapa pendekatan teori gaya kepemimpinan digunakan untuk menjelaskan dampaknya terhadap kualitas sistem informasi manajemen. Agar dapat mengukur pengaruh gaya kepemimpinan terhadap kualitas sistem informasi manajemen dapat dilihat dari cara (way) atau perilaku atau gaya kepemimpinan dalam mempengaruhi bawahannya dengan beberapa pendekatan diantaranya (1) Trait Theory Of Leadership; (2) Contingency Theory of Leadership; (3) Path-Goal Theory Of Leadership; (4) Transformational and Transactional Theories of Leadership. Hasil yang dicapai dalam konteks kepemimpinan sistem informasi manajemen adalah kepemimpinan dapat mempengaruhi bawahan (user) sistem mencapai kinerja efektifnya, yakni terdapatnya situasi dimana user sistem menerapkan sistem informasi manajemen secara berkualitas untuk menghasilkan informasi yang berkualitas
KAITAN ANTARA TEKNOLOGI INFORMASI DAN KUALITAS SISTEM INFORMASI MANAJEMEN Annisa Fitri Anggraeni
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 3 No 1 (2017): JRAK - Januari 2017
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Tujuan dari penelitian ini adalah untuk mengetahui hubungan antara Teknologi Informasi dengan Kualitas Sistem Informasi Manajemen. Penelitian ini menggunakan kajian literature dari berbagai teori dan penelitian sebelumnya, dimana terdapat kontroversi antara Teknologi Informasi dengan Sistem Informasi Manajemen. Hasil penelitian menunjukkan bahwa Teknologi Informasi merupakan bagian dari Sistem Informasi Manajemen dan menunjang kinerja dari Sistem Informasi Manajemen.
KINERJA KEUANGAN PADA PT BANK NEGARA INDONESIA (PERSERO) DENGAN MENGGUNAKAN PBI NO.13/1/PBI/2011 Kristianingsih – Politeknik Negeri Bandung
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 3 No 1 (2017): JRAK - Januari 2017
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Each financial statements have a benefit for someone who’s use the financial statements, in the financial statements have a informations, and can be treated for some reason to used. Example for financial performance assessment, financial statements used for calculate from balance sheet, income statement, and cash flow statement. Financial performance assessment need some ratio, for example Quick Ratio, LDR, LAR, ROA, ROE, BOPO, NIM, CAR and DER. The data for this research is financial statements Bank Negara Indonesia period 2011-2015, who’s the biggest 4 bank and biggest assets in Indonesia. This research on Bank Negara Indonesia had composite rate 1 in all of ratio. Although for some ratio had composite rate 2, but doesn’t had effect for the conclusion this bank had a composite rate 1, it’s means Bank Negara Indonesia in Financial aspect had a very good value.

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