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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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Dampak Intelectual Capital Terhadap Sustainability Report Dan Kinerja Perusahaan Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2017-2021 Nuraeni; Silviyatul Laila
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.v10i1.1486

Abstract

The purpose of this research is to quantify the effect that intellectual capital has on the transparency of sustainability reports and the financial health of Indonesian banking firms traded on the IDX between 2017 and 2021. Purposive sampling was used to determine the number of firms to be tested (up to 46), and 18 financial institutions were sampled. Partial Least Square (WarpPLS 7.0) was used for all measurements and data analysis. The research found that (1) intellectual capital affects financial institution performance, (2) I.C. also affects the disclosure of sustainability reports, and (3) S.R.s had no impact on financial institution performance.
Pengaruh Fraud Diamond Terhadap Kecurangan Laporan Keuangan Adela Wilantari; Nanu Hasanuh; Sri Suartini; Hari Sulistiyo
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.v10i1.1556

Abstract

The aim of this research conducted to examine whether there is a partial or simultaneous influence of the fraud diamond theory, as proxied by financial target, ineffective monitoring, audit opinion, and change in director on fraudulent financial reporting of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2020, the measurement of which is by using the fraud score model (F-Score). Purposive sampling method was used in this study, with sample criteria including manufacturers listed on the Indonesia Stock Exchange (IDX) in 2019-2020, companies that publish their annual reports on the IDX website, companies that presented financial reports in Rupiah, and companies that fully disclose data related to research variables. A sample of 15 companies was obtained based on these parameters. This research was conducted by the quantitative method, and the analysis strategy was multiple regression analysis with an SPSS testing device. According to the results, financial target and ineffective monitoring variables had a partial influence on fraudulent financial reporting, while audit opinion and changes in director had no partial effect. The results also showed that the four independent variables, namely financial targets, ineffective monitoring, audit opinion, and change of director had a simultaneous influence on fraudulent financial reporting.
Akuntansi Dan Sistem Informasi Dengan Kompetensi Di Bidang Teknologi Informasi Dedi Karmana; Mira Ismirani Fudsy; Sakti Muda Nasution; Zen Munawar
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.v10i1.1601

Abstract

This research aims at the need for Accounting and Information Systems to be supported by an information technology basis. To implement Accounting and Information Systems on a technology basis, a user group is needed that focuses on how to learn how to implement accounting and information systems based on information technology. As well as what methods and alternatives can make its implementation easier. Specifically, researchers need to know what and how the challenges of using appropriate methodology in implementing Information Technology-based Accounting and Information Systems are in their implementation. This research is limited by providing a brief and easy to understand description of research methods, application of the method and challenges in using the method. Having literacy in the form of quotes from previous research that has applied this method will give researchers a good basic tool for evaluating the usefulness of the method. This research includes examples of several challenges that researchers will face as well as possible strategies that can be used so that the realization of the research objectives can be achieved. It is hoped that the results of the research will provide the best method that can show how technology-based accounting and information systems can be applied.
Faktor-Faktor Yang Mempengaruhi Struktur Modal Perusahaan Pakaian Jadi Dan Tekstil. Apakah Ini Sektor Yang Berbeda? Rizky Ridwan Rizky; Dewi Ratnasari Astuti; Sri Julianti
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.v10i1.1665

Abstract

The aim of this research is to determine the effect of company size and asset growth on the capital structure of textile and garment companies listed on the Indonesia Stock Exchange. This study uses a quantitative approach. The data collection technique used in sampling is non-probability sampling, namely a sample determination technique using certain considerations using financial reports from 2018-2022, some data needs to be outliers so that a final total of 48 companies in the research sample is obtained. The data analysis method used is multiple linear regression analysis using the SPSS 25 and Microsoft Excel 2010 programs. The results of the research state that simultaneously company size and asset growth have a significant effect on the capital structure of textile and garment companies listed on the Indonesia Stock Exchange.
Pemahaman Mahasiswa Akuntansi Terhadap Konsep Dasar Akuntansi (Studi Empiris Mahasiswa Akuntansi Kota Merauke) Cici Allo; Ni Luh Putu Nita Yulianti
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.v10i1.1666

Abstract

The purpose of this study was to examine differences in students' understanding of accounting in the city of Merauke based on their educational background. Sampling through purposive sampling method. Sources of data in this study were obtained from direct interviews and literature and distributing questionnaires, namely a number of 110 Merauke City Accounting students. The data collection technique used was a five likert-scale questionnaire. The research uses SPSS data processing with different tests, hypothesis testing shows the results that H1 and H3 are accepted where the value is less than 0.05 so it can be concluded that there is a significant difference, while H2 is not accepted where the significant level is greater than 0.05. This is due to students' lack of understanding of obligations which is an important indicator in understanding the recording of financial reports. The results of the study say that there are significant differences in understanding assets and capital between students with high school and vocational educational backgrounds. There is no significant difference in understanding debt between students with high school and vocational education backgrounds.
Faktor-Faktor Utama Nilai Perusahaan: Ukuran Perusahaan, Leverage, Dan Profitabilitas Dewi Ratnasari Astuti; Rizky Ridwan Rizky; Fitri Nurlaila
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.v10i1.1675

Abstract

How the size, leverage, and profitability of a company affect its value is the purpose of this study. Firm value is an assessment made by investors to determine the level of success of a company, and is usually correlated with stock prices. In this case, company size, profitability, and leverage are some of the factors that affect its value. 21 LQ45 companies listed on the Indonesia Stock Exchange (IDX) in 2022 were sampled. The results showed that the firm size variable was positively and significantly influenced by firm value, the leverage variable was positively and significantly influenced by firm value, and profitability was negatively and significantly influenced. according to the results of the t test.
Pengaruh Pemahaman Standar Akuntansi Pemerintah, Pemanfaatan Sistem Informasi Akuntansi Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pada BPKAD Provinsi Jawa Tengah Febby Ana Yunitasari; Lilis Setyowati; Ngurah Pandji Mertha Agung Durya; Imang Dapit Pamungkas
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.v10i1.1715

Abstract

The purpose of this study is to determine how the quality of financial reporting in the Regional Financial and Asset Management Agency of Central Java Province (BPKAD) is affected by understanding accounting standards, using accounting information systems, and internal control systems. The research employed a quantitative methodology utilizing primary data. by means of a questionnaire survey that involved 58 of all 125 BPKAD employees in Central Java Province. Methods for data analysis, such as validity, reliability, classical acceptance testing, and multiple linear regression, were implemented using the program SPSS 24. The study's findings indicate that internal control systems, accounting knowledge, and the usage of accounting information systems all partially and simultaneously affect the quality of financial reporting, accounting for 57.9% of the sample. The remaining 42.1% is impacted by variables not taken into account in the study
Analisis Bibliometrik Pada Kecurangan Laporan Keuangan: Publikasi Tiga Dekade Terakhir Alya Luthfiyyah; Rachmat Agus Santoso; Fitriana
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.v10i1.1723

Abstract

Purpose of the research is to determine the growth of research publications regarding fraud in financial reporting by examining bibliometric analysis from the Scopus database from 1993 to 2022. This research method uses a bibliometric analysis approach. The application system for data visualization uses VOSviewer and Microsoft Excel to perform data frequency analysis. The results of this research indicate that the issue of financial statement fraud is a topic that continues to attract the attention of researchers. Authors contribute to the literature by analyzing publications and authors by year, country, journal, author, and organization. This research can help increase the understanding of other researchers to plan future research to detect and prevent financial statement fraud for the sustainability of an organization. The author tries to conduct a comprehensive review of research on financial statement fraud conducted over three decades. This study makes a significant contribution and provides new insights into financial statement fraud.
Mengupas Kebutuhan Penyuluh Pajak Daerah: Eksplorasi Di Pemerintah Provinsi DKI Jakarta Wulandari Kartika Sari; Milla Sepliana Setyowati; Abrar Bilisanimar; Yasmina Prasetyanti Putri
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.v10i1.1752

Abstract

Local tax revenues in DKI Jakarta Province have not reached their optimal achievement. One of the causes is the low compliance of local taxpayers due to a lack of tax knowledge. Tax administration can improve voluntary tax compliance by providing services and good communication with taxpayers. This role can be carried out through a tax counseling program. This study aims to provide urgency for the functional position of local tax counselors in supporting the resilience of local tax revenues. The research used a qualitative approach with data collection techniques through in-depth interviews, focus group discussions, and literature studies. The study results show that local tax counseling in DKI Jakarta faces obstacles due to a lack of human resources and budget. The absence of a position for tax counselors, currently only limited to task force units, limits the legitimacy of tax counselor authority in carrying out their primary duties and functions. The status of the task force unit has resulted in tax counselors being unable to focus on handling tax counseling in DKI Jakarta because they still have to carry out other administrative duties. Meanwhile, tax counselor officers have a heavy task because they have to master all regulations related to local taxes and the dynamics of its changes and should be able to solve various problems faced by Local Taxpayers. Transferring the tax counselor from the task force unit to a functional position will increase the local tax counselor officers' competence, motivation, and skills to support optimal provincial tax revenues.
Pengaruh Biaya Promosi Terhadap Penjualan Produk Pada PT Asuransi Asei Indonesia Nicky Inca Syafira; Meigia Nidya Sari
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.v10i1.1755

Abstract

This research aims to analyze the effect of promotional costs on increasing product sales at PT. Asei Indonesia Insurance. The research was carried out in October 2023. Library research method for data collection. The analysis method uses Descriptive analysis, Simple Regression Test and T Test. The results of SPSS data processing regarding promotional costs and sales volume show that promotional costs (X1) have a calculated t value of 3,153 > from t table 1.65291. Judging from the sig t value (0.034) < 0.05. As a result, Ha is accepted and H0 is rejected, testing the research hypothesis. This shows how promotional costs affect product sales at PT. Asei Indonesia Insurance. The results of the coefficient of determination test provide meaning, that 71.3% is influenced by the promotional cost variable while 8.7% is influenced by other variables outside this research based on interval criteria where the coefficient of determination results is at a value of 0.60 - 0.799, which means it has a strong relationship. strong relationship between promotional costs and sales

Page 22 of 27 | Total Record : 267

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