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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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Pengaruh Likuiditas, Leverage, Komisaris Independen, Komite Audit, dan Profitabilitas terhadap Agresivitas Pajak Kurnia Widyawati; Sartika Wulandari
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i2.1343

Abstract

This research aims to examine the effect of liquidity, leverage, independent commissioners, committee audit, and profitability on the tax aggressiveness of financial companies listed on the Indonesia Stock Exchange in the period 2018-2021. Tax aggressiveness is the company’s desire to reduce the amount of tax that must be paid by the company. Liquidity is proxied using the formula Current Ratio (CR), leverage is proxied using the formula Debt to Total Assets Ratio (DAR), independent commissioners are proxied using the formula total independent commissioners divided by total commissioners (KI), audit committees are proxied using the formula total audit committee (KA), and profitability proxied using the formula Return On Assets (ROA). The data in this sudy are secondary data obtained from www.idx.go.id or the company’s website. The population of this study are financial companies listed on the Indonesia Stock Exchange for the period 2018-2021 which consists of 106 companies with a total of 424 population. Determination of the sample using purposive sampling method with a total sample of 180 samples from 45 companies. The results of this study indicate that leverage has a posivite effect on tax aggressiveness and profitability has a negative effect on tax aggressiveness. While liquidity, independent commissioners, and audit committees do not affect tax aggressiveness
“Profplan”: Konsep Aplikasi Perencanaan Laba Metode Cost-Volume-Profit (CVP) Sebagai Peningkatan Profitability UMKM Di Indonesia Ivo Rajava Fiba; Resha Dwi Ayu Pangesti Mulyono S.E., MA.Ak.; Kanzulia Arsyta Qaribil Hasanah
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i2.1351

Abstract

This research aims to develop a conceptual design for a profit planning application using Cost Volume Profit (CVP) analysis for Micro, Small, and Medium Enterprises (MSMEs). MSMEs play a crucial role in Indonesia's economic growth, but they still face funding issues and a lack of guidance in financial planning and management. Therefore, optimizing profit generation becomes essential in strengthening the contribution of MSMEs to the economy. Cost Volume Profit (CVP) analysis is chosen as an effective profit planning method as it connects production costs, production volume, and profit. In this study, the author proposes the design concept of an application called "Profplan" specifically tailored to assist MSMEs in maximizing business profitability. This application will provide educational features such as short videos explaining fundamental accounting concepts related to manufacturing MSMEs. Furthermore, the application includes cost calculation and pricing determination features. The cost calculation feature helps users identify fixed and variable costs associated with production. Users can fill in a digital form with the costs incurred for production and obtain accurate production cost reports. The pricing determination feature utilizes the cost-plus pricing method with a full costing approach. Users can input their desired profit margin, and the application will recommend a selling price based on the production costs and the specified profit margin. The development of this application involves the collaboration of programmers and application developers. The steps include system design, application programming, usability testing, and patent registration before its official launch on the PlayStore and AppStore. With the "Profplan" application, MSMEs are expected to engage in profit planning more easily and effectively. This user-friendly approach will assist MSMEs in improving business profitability and contributing to Indonesia's economy.
Pengaruh Karakteristik Internal, Tingkat Profitabilitas, Dan Dana Syirkah Temporer Terhadap Struktur Modal Perbankan Syariah di Indonesia Riski Setia Hadi; Mariana
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i2.1355

Abstract

This study aims to determine the effect of asset structure, company growth, liquidity, firm age, level of profitability, and temporary syirkah funds on the capital structure of Islamic banking in Indonesia. The population in this study are all banking companies registered with the Otoritas Jasa Keuangan in 2016-2020, namely 14 companies. By using a purposive sampling technique, there are nine sharia commercial banks that will be sampled in this study. This type of research is quantitative research using secondary data, namely annual reports of Islamic commercial banks and data analysis techniques with multiple linear regression using the SPSS 23 application. The results show that profitability and liquidity have a significant and negative effect on capital structure. Meanwhile, asset structure, company growth, company age, and temporary syirkah funds have no effect on capital structure.
Pengaruh Penerimaan Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Penerangan Jalan dan Pajak Reklame Terhadap Pendapatan Asli Daerah Kota Batu Budi Lesmana
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i2.1395

Abstract

Indonesia as a government that adheres to the principle of regional autonomy, each region is given the authority to regulate its own government. Where to organize their own local government requires a source of income. One source of local revenue is local taxes and regional levies. The purpose of this study was to determine the effect of hotel taxes, restaurant taxes, street lighting taxes and advertisement taxes on local revenue This type of research is quantitative with a descriptive approach. The data used in the secondary data research contained in the Batu City regional financial institutions are in the form of regional tax target and realization reports and 2012-2018 regional original revenue target and realization reports. The research method used is multiple linear regression analysis to see the effect of hotel taxes, restaurant taxes, entertainment taxes, street lighting taxes and advertisement taxes on local revenue. The results of testing the hypothesis using the t test succeeded in proving that the hotel tax did not have a significant effect on local revenue, while the restaurant tax, entertainment tax, street lighting tax and advertisement tax had a significant effect on regional original income. The test results using the f test prove that the hotel tax, restaurant tax, entertainment tax, street lighting tax, and advertisement tax simultaneously affect local revenue. Keyword: Regional Autonomy, Revenue, Regression Analysis, Taxes, Realization Report.
Pengaruh Pandemi Covid-19 Terhadap Non Performing Loan Dan Profitabilitas Bank Rama Nugraha Irawan Surayuda
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i2.1436

Abstract

This research purposes is to determine Influence of covid-19 pandemic to Non Performing Loan and Bank’s Profitability. Case study of this research was conduct at 15th bank in Indonesia, which is its data research quarterly financial statement from 2018 until 2021. To solve the problem used multiple linear regression using spss ver, 25.0 for Windows. The Research result are Covid-19 pandemic influented to Non Performing Loan Bank, and Covid-19 Pandemic influented to Bank’s Profitability. The result test are viewing negatif influence of Covid-19 Pandemic to non performing loan and bank’s profitability, whitch are not good for condition of health and performance banks.
Analisis Pajak Penghasilan (PPH) Pasal 23 Atas Jasa Freight Forwarding PT. Gerbang Sinergi Prima Riri Rumaizha; Muhammad Iqbal Nur Aziz; Abdur Razak
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i2.1455

Abstract

This research will be discussed the Income Tax Article 23 withholding treatment and calculation considering the Freight Forwarding Service activities. the authors conducted an analysis of the suitability of the practice of withholding tax carried out by PT Gerbang Sinergi Prima . The research method used is descriptive quantitative method that uses primary data with data collection techniques through field observations and interviews. The analysis tool used is the calculation of income tax based on the Regulation of the Minister of Finance Number 141 / pmk.03 / 2015 and Law Number 7 Of 1983 on Income Tax which was last amended by the Act Number 36 of 2008 requires every company as a taxpayer to do withholding of PPh 23 by 2% of the gross amount (Income). The result of analysis income tax subjected to PPh 23 for freight forwarding service activities PT Gerbang Sinergi Prima is suitable to Income Tax Article 23 tax code of withholding treatment and calculation Taxpayer which has NPWP but not for Taxpayer which has not NPWP.
Tax Avoidance Dan Kepemilikan Institusional Terhadap Audit Delay Pada Perusahaan Sub-Sektor Minyak Dan Gas Ainun Rohmah; Atalia Meisya P.; Dwi Sri Wahyuni; Nabila Dwi S.; Dwi Ermayanti S.
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 10 No 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i1.1323

Abstract

There are still many delays in submitting financial reports to companies, this delay can have a negative impact on the company. In this study, the researchers re-examined the factors affecting the delay in financial reporting, taking into account other factors, namely tax evasion and institutional ownership. The purpose of this study was to determine the effect of tax avoidance and institutional ownership on audit delay in oil and gas sub-sector companies. The method used in this research is quantitative using SPSS software. This research uses secondary data in the form of financial reports on the IDX with the object of research being oil and gas sub-sector companies with the period 2019 to 2021. financial reports, taking into account other factors, namely tax evasion and institutional ownership. financial statements, taking into account other factors, namely tax evasion and institutional ownership. The results of the study using the partial test (t test) show that the results of tax avoidance (X1) have significant results on audit delay, but institutional ownership (X2) has insignificant results on audit delay (Y). Based on the simultaneous test (f test) the tax avoidance variable (X1) and institutional ownership (X2) have a significant influence on audit delay (Y) in coal sub-sector companies in 2019-2021.
Kandungan Informasi Pengendalian Internal :Bukti Dari Pengungkapan Kelemahan Material Budi Lesmana; santi widiawati
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 10 No 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i1.1403

Abstract

ABSTRACT This journal examines the information content of internal control. I use two conventional measures of information content – stock return volatility and trading volume – and find that both measures show a statistically greater event-period reaction to disclosure of a company's initial material weakness compared to non-period events. -adjacent events and against a sample of matched control companies. In a multivariate setting, I find significant and positive relationships between the material weakness variable and both measures of information content after controlling for several other event period news sources. Collectively, the evidence suggests that investors respond to the information contained in material weakness disclosures, consistent with these disclosures providing additional value-relevant news for investors to consider in making resource allocation decisions.
Pengaruh Profitabilitas, Likuiditas, Dan Solvabilitas Terhadap Harga Saham Perusahaan Subsektor Telekomunikasi Yang Terdaftar Di BEI Fika Kusviana; Merlyana Dwinda Yanthi
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 10 No 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i1.1428

Abstract

The company's financial performance can describe the high and low share prices. The aim of this research is to determine the effect of profitability, liquidity and solvency on share prices in telecommunications subsector companies listed on the IDX in 2018-2021. The population used is telecommunications subsector companies registered on the IDX that meet the required criteria. The data source uses secondary data in the form of financial reports obtained from the official BEI website. This research uses descriptive statistical analysis test techniques, classical assumption tests, multiple linear regression analysis, t test, and f test which can prove the hypothesis assisted by SPSS 26 software. The results of this research show simultaneously (F Test) the three independent variables, namely profitability which is measured using Return On Assets and Return On Equity, liquidity which is measured using the CR and QR, and solvency which is measured using the Debt to Assets Ratio and Debt to Equity Ratio have an influence on stock prices. Partially (T Test) shows that the CR and QR have an effect on stock prices, while the other variables, namely Return On Assets, Return On Equity, Debt to Assets Ratio, and Debt to Equity Ratio have no effect on stock prices.
Pengaruh Pendapatan Asli Daerah (PAD), Dan Dana Alokasi Khusus (DAk) Terhadap Alokasi Belanja Modal Vania Rakhmadhani; Lilis Saidah Napisah
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 10 No 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i1.1451

Abstract

This research was conducted to determine: 1) The influence of local original income on capital expenditure in Cimahi City. 2) The influence of Special Allocation Funds on Capital Expenditures in Cimahi City. 3) The influence of Regional Original Income and Special Allocation Funds together on Capital Expenditures in Cimahi City. The population in this research is the Cimahi City Provincial Government APBD Financial Report for 2011-2020, while the sample used is based on a non-probability sampling technique by sampling using saturated sampling. This research uses quantitative methods using descriptive and verification approaches. The data analysis method used is multiple linear regression analysis. Based on the research results, it shows that simultaneously there is a significant influence between Original Regional Income and special allocation funds on capital expenditure in the Cimahi City Government in 2011-2020. The magnitude of the influence of these two variables on capital expenditure is influenced by other variables outside the research. Partial research results show that Regional Original Income and Special Allocation Funds have a positive and significant effect on capital expenditure in the Cimahi City Government in 2011-2020.

Page 21 of 27 | Total Record : 267

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