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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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Nilai Perusahaan Dipengaruhi Oleh Tax Avoidance Dan Profitabilitas Annesa Adriyani; Hijratul Aswad
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.v10i1.1758

Abstract

This research aims to examine the effect of tax avoidance and profitability on company value (in property and real estate sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period). The research method used is a quantitative research method. The sample in this research was 21 property and real estate sub-sector companies that went public. The data collection method used in this research is the documentation method from secondary data. The data analysis method used in this research is multiple linear regression analysis with the help of the SPSS (Statistical Product and Service Solution) program. Based on the research results, it shows that tax avoidance and profitability influence company value
Financial Sustainability Dipengaruhi Oleh Pengeluaran R&D Dengan Gross Margin Sebagai Variabel Intervening Ardhi Islamudin; Slamet Riyadi; Irma Nur Fadlia; Ririt Iriani Sri Setiawati
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.v10i1.1759

Abstract

This study aims to determine the effect of Research and Development (R&D) spending on financial sustainability with marketing performance, gross margin and technological performance as moderation. The research analysis technique uses SmartPLS 4, with a population of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period with a total sample of 135 from 27 companies for 5 years of observation. The sample was selected using purposive sampling method. The results of hypothesis testing show that Research and Development (R&D) spending has no significant effect on financial sustainaianability, Marketing performance cannot mediate Research and Development (R&D) spending on financial sustainability, Gross margin can mediate Research and Development (R&D) spending on financial sustainaianability, technological performance cannot mediate Research and Development (R&D) spending on financial sustainability. This study found that Research and Development (R&D) activities have been able to increase the company's effectiveness in generating revenue from products and services, so as to increase demand for goods which has an impact on company performance so that financial sustainability can be achieved.
Analisis Kontribusi Penerimaan Pajak Kendaraan Bermotor (PKB) Dalam Meningkatan Pendapatan Daerah Provinsi Jawa Barat Tahun 2017-2021 Riri Rumaizha; Gusmirza Bunga Pertiwi
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.v10i1.1805

Abstract

The aim of this final assignment is to investigate the contribution of motor vehicle tax to the Regional Original Income (PAD) of West Java Province, specifically in the Samsat PPPD Bandung City III Soekarno Hatta Region. The research method used is the Quantitative Descriptive method. It aims to explain or describe the state of West Java Province's PAD regarding motor vehicle income, identify obstacles experienced in collecting motor vehicle collections, and propose solutions to increase regional income in West Java province. The data used in the analysis of Motor Vehicle Tax Revenue (PKB) and its impact on the Original Regional Income of Java Province was obtained through evaluations, interviews, and the author's internship at the Samsat Office. After careful analysis and discussion, it was concluded that there are still issues with motor vehicle tax revenue in the East Bandung Samsat and West Java PAD. It is hoped that this analysis will be useful in the future.
Analisis Mekanisme Penyelenggara Kliring Lokal Manual Pada Kantor Perwakilan Bank Indonesia Provinsi Sumatera Utara Lamtiur Simamora; Ayu Lestari Gulo; Ayu Indah Lumban Gaol; Intan Angelina Gultom; Putri Yulia Br Sinambela; Christnova Hasugian; Hamonangan Siallagan
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.v10i1.1811

Abstract

The aim of this research is to determine the mechanism for implementing clearing at the Bank Indonesia Representative Office (KPW) of North Sumatra Province. In analyzing the data, the author used a qualitative data analysis method as a research method that explains descriptively the clearing implementation mechanism at the Bank Indonesia Representative Office, North Sumatra Province. Clearing as one of the payment and collection services for customers at the Bank Indonesia Representative Office of North Sumatra Province, in its implementation carries out the process of debit clearing activities. Based on the explanation of the existing clearing implementation mechanism and determined by the Bank Indonesia Representative Office of North Sumatra Province, it can be concluded that the clearing implementation mechanism implemented is in accordance with the systems and mechanisms of the Bank Indonesia National Clearing System (SKNBI) and has been well realized, so that the level the occurrence of mistakes or mistakes can be minimized. However, sometimes the clearing implementation experiences obstacles that hinder the clearing process. The obstacle in question is a disruption in connection with the national clearing organizer (Central BI Office) in carrying out online clearing because there are too many clearing participants carrying out online clearing. This has an impact on clearing activities which causes delays both in obtaining data and in sending clearing data.
Pengaruh Tabungan Dan Deposito Terhadap Rentabilitas (Studi Empiris Pada Perbankan Yang Terdaftar Di BEI Tahun 2020-2022) Winda Anastasya Butar Butar; Tessalonika Bertuah Sitorus; Laurensia Konstantia Ndruru; Veby Elfrida Hutapea; Christnova Hasugian; Hamonangan Siallagan
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.v10i1.1812

Abstract

This research was conducted to determine the effect of savings and deposits on profitability in banks listed on the Indonesia Stock Exchange in 2020-2022. In this research, the data used is secondary data, data obtained not from direct research on an object but data that is available on the IDX in the form of annual financial reports from the banking sector for the period 2020 - 2022, the appropriate sample for use is 7 banks. The formulation of the problem in this research is whether savings and deposits have an effect on profitability in banks listed on the Indonesia Stock Exchange from 2020 - 2022. The analysis technique used in this research is Purposive Random Sampling, namely a sampling technique based on selected groups according to characteristics. -special characteristics possessed by the sample. The results of the t test show that the independent variable, namely the deposit variable, has a significant influence on profitability, while the savings variable has no significant influence on profitability. Simultaneous test results show that savings and deposits together have a significant effect on profitability in banks listed on the Indonesia Stock Exchange from 2020-2022. The results of the coefficient of determination test show an Adjusted R Square value of 0.615, this means that 61.5% of the dependent variable can be explained by the independent variable, while the remaining 39.5% is explained by other factors not examined in this research.
Analisis Pengaruh Pembiayaan Surat Berharga Negara (SBN) Terhadap Tingkat Kemiskinan Indonesia: Masa Normal Dan Masa Pandemi Covid-19 (2020-2023) Greace Havana Tamba; Gideon Tarigan; Hendra Inbowo Simanjuntak; Viona Tasya Br Siahaan; Hamonangan Siallagan; Christnova Hasugian
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.v10i1.1813

Abstract

When the country is experiencing a fiscal deficit, especially during a crisis, the issuance of government bonds is considered a necessity, predominantly to finance productive sectors. This paper aims to analyze the effect of financing originating from Government Bonds (SBN) on poverty levels in Indonesia. The analysis is carried out over a period from normal times (2012- 2019) to the Covid-19 pandemic crisis (2020-2022). The method of this study is explanatory research through a quantitative approach and multiple linear regression in this study using SPSS 25. The findings from this study are that there has been an increase in SBN and government allocation on social assistance spending. Generally, social assistance policies have also proven effective in reducing the percentage of poverty in the entire community, especially rural communities, yet have not been able to reduce urban poverty. Meanwhile, at the time of Covid 19 Pandemic, the increase of SBN cannot automatically eradicate poverty, as the social assistance budget does not have a significant effect on the percentage of poverty in urban areas.
Pengaruh Rasio Keuangan Terhadap Harga Saham Dengan Per Sebagai Pemoderasi Perusahaan Sektor Kesehatan Danang Kuncara Jakti; Rifandi, Muhamad
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 10 No 2 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i2.1854

Abstract

The study aims at finding out the effect of Current Ratio (CR), Return on Equity (ROE), and Earning per Share (EPS) on stock prices with Price Earning Ratio (PER) as the moderating variable in health sector companies listed on the Indonesia Stock Exchange in 2015-2021. The sampling in this study was purposive sampling resulting in 8 companies on the Indonesia Stock Exchange. The research is a qualitative study. The research method used multiple linear regression and residual test. The analysis tool was the SPSS version 25 program. The results of the study showed that the Current Ratio (CR) and Return on Equity (ROE) variables do not affect the stock prices of health sector companies listed on the Indonesia Stock Exchange, while the Earning per Share (EPS) variable has a positive and significant effect on stock prices of health sector companies listed on Indonesia Stock Exchange. In addition, the Price Earning Ration (PER) variable is unable to moderate the relationship between the Current Ratio (CR), Return on Equity (ROE), and Earning per Share (EPS) on stock prices of health sector companies listed on the Indonesia Stock Exchange.
Efisiensi Perolehan Pendapatan Antara Beban Yang Dikeluarkan Dengan Pendapatan Terhadap Keuntungan Usaha Menggunakan Metode Target Costing (Studi Pada Usaha Kuliner Jajanan Najla Di Purwakarta) Dewi Puspasari; Neng Salwa; Laura Silvana Herrenauw; Rosa Rosadiana
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 10 No 2 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i2.1855

Abstract

The magnitude of profit obtained is highly dependent on production cost efficiency, thus requiring special attention to achieve the company's target. Cost control must align with the company's objectives, including achieving maximum profit with minimal production costs. This study aims to analyze the relationship between expenses, income, and business profits in UMKM Jajanan Nazla, as well as identify key factors influencing the efficiency of revenue generation and expense expenditure. Based on the analysis of production costs, UMKM Jajanan Nazla faces a deficit in net profit due to the inability to cover production costs. Therefore, this research applies the target costing method to improve its profitability. The steps of implementing target costing involve determining market prices, calculating target profits, and identifying target production costs. By implementing value engineering, such as reducing packaging costs, labor costs, and even eliminating rental costs, UMKM successfully reduces production costs to meet the set target cost. As a result, production costs decreased from Rp. 7,880,000 to Rp. 5,240,000 per month, resulting in savings of Rp. 2,640,000. Thus, the initially deficit net profit increased to Rp. 1,510,000 per month after the application of target costing. In conclusion, it can be inferred that the target costing method is effective in improving the production cost efficiency of UMKM Jajanan Nazla, helping them strengthen their position in the competitive market.
Efek Risiko Bisnis, Risiko Keuangan Dan Growth Opportunity Pada Struktur Modal Perusahaan Manufaktur Food And Beverage Naeli Makarima; Bayu Tri Cahya; Johan  Affandi; Tri Hanum Arifah; Umi Hanifah
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 10 No 2 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i2.1863

Abstract

This research is research that aims to analyze the influence of business risk, financial risk, and growth opportunity on the capital structure of food and beverage manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2020-2022 period. The background to this research is the occurrence of fluctuations which tend to decrease the company's capital structure. This type of research is associative research. The kind of approach used is a quantitative approach. Sampling in this research used the purposive sampling method. Purposive sampling is a technique for determining samples based on special considerations so that they are worthy of being used as samples. The sample in this study consisted of 14 food and beverage manufacturing companies listed on the Indonesian Sharia Stock Index. The data used in the research is secondary data obtained from the official website of each relevant company. The research results show that partial financial risk has a positive effect on capital structure. Meanwhile, business risk and growth opportunity do not affect capital structure.
Analisis Model Biaya-Manfaat Dengan Kegunaan Pada Berbagai Fase Siklus Hidup Produk Dedi Karmana; Mira Ismirani Fudsyi; Sakti Muda Nasution; Zen Munawar; Herru Soerjono
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 10 No 2 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i2.1894

Abstract

Cost/benefit analysis is a risk assessment technique that helps users choose or decide which treatment options need to be taken for a risk. This research aims to conduct a usability analysis from a cost benefit model, because not all organizations carry out development that fully integrates usability activities as an integral part of the product development project. In the process, the cost/benefit analysis will consider the level of cost efficiency and the level of benefits that can be obtained from each available treatment. The more efficient the costs incurred and the higher the benefits obtained from a risk treatment, the greater the tendency for that treatment to be chosen. The reason for conducting the analysis is that there are usability benefits that are better invisible to management. In this study, the characteristics of the utility cost utility model are explained. The cost-benefit model has a different approach in identifying, approaching, and categorizing costs, benefits and uses. The model described will provide useful general guidelines for reflecting the costs and benefits of usability. The results of this research recommend that the type of development business organization and product type be developed as variables that can be taken into account when analyzing benefits so as to obtain better usability.

Page 23 of 27 | Total Record : 267

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