cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Budi Harto, S.E.,M.M., PIA
Contact Email
budiharto@plb.ac.id
Phone
+6281322725577
Journal Mail Official
budiharto@plb.ac.id
Editorial Address
Jl. Pahlawan No. 59 Bandung 40123 Telp. (022) 2506500, Fax. (022) 2512564 Email : jrak@plb.ac.id
Location
Kota bandung,
Jawa barat
INDONESIA
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
 22   23   24   25   26 
The Kruskal Wallis Analysis of Indonesian Sharia Banking Post-Merger Amanah Hijriah; Sari Rusmitasari
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.v10i2.1900

Abstract

In 2020, the Ministry of BUMN decided to merge three Sharia banks in Indonesia, namely Bank Syariah Mandiri (BSM), BNI Syariah and BRI Syariah with the aim of contributing to the economy, increasing market share, as well as the aim of efficiency and increasing income from financing products. Since this phenomenon occurred, a lot of research has been carried out, one of which is examining the performance of Bank Syariah Indonesia after the merger process was carried out. This research aims to examine differences in the performance of Indonesian Sharia Banks in terms of efficiency and income aspects using the Kruskal Wallis method. It is hoped that this research can become a reference, knowledge and provide an overview for academics, the general public, customers and potential investors to assess whether the BUMN Ministry's decision to merge these three banks is considered effective and has had a positive impact on stakeholders and the banks themselves. The results of this study show that efficiency measured by EFF shows a difference, while P/L does not. Revenue as measured by ROA showed no difference, while NPM experienced changes after the merger.
Pengaruh Rasio Profitabilitas Terhadap Harga Saham Entitas Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019 - 2022 Ratu Salmuna Mutiara Putri; Rina Maria Hendriyani
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.v10i2.1918

Abstract

Industri perbankan termasuk yang memiliki dampak signifikan terhadap suatu organisasi, dimana salah satu peranan dari adanya industri perbankan ini ialah sebagai tempat untuk memberikan pinjaman dana yang dibutuhkan oleh entitas untuk menjalankan kegiatan operasionalnya. Pada penelitian yang dilakukan mempunyai tujuan untuk meninjau pengaruh dari Dalam bisnis perbankan, Sebagian dan bersamaan diteliti adalah efek dari return on equity (ROE) dan return on assets (ROA) terhadap harga saham. Dari populasi empat puluh tujuh entitas, sampel dari hingga sembilan perusahaan diperoleh dengan menggunakan pendekatan purposive sampling. Metode ini menggunakan analisis asumsi standar serta analisis regresi linier berganda. Temuan dan kesimpulan penelitian menunjukkan bahwa ROA dan ROE secara signifikan dan simultan mempengaruhi harga saham. Harga saham dipengaruhi secara signifikan dan positif oleh return on asset (ROA) komponen BEI dan bisnis sektor perbankan, sedangkan ROE memiliki dampak yang relatif kecil dan negatif.
Pengaruh Faktor Financial Distress Dan Audit Fee Terhadap Audit Delay Supriadi, Adi; Ginting, Jimmy Paulino
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.v10i2.1926

Abstract

This research was conducted to determine the independent variable financial distress, audit fees and the dependent variable, namely audit delay. This research was conducted on property & real estate companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Financial distress affects audit delay. This can happen if a company has been identified as having bad finances because it is beyond the control of the company concerned, then the auditor needs to carry out further investigation to investigate the evidence that supports and causes the company's finances to become bad. Of course, this requires more time, so financial distress is said to influence the occurrence of audit delays. However, the sample used in this research is limited to using only Property & Real Estate Sub Sector companies listed on the Indonesia Stock Exchange within a period of 5 years, 2017-2021 period from a total of 62 companies so that the research results cannot be generalized in general to companies in Indonesia. The limited variables used in this research, such as audit fees, resulted in a decrease in the number of samples because there were no companies that included the audit fee amount in their financial reports. Because this research uses secondary data, data analysis relies heavily on data publications and company financial reports. This research only uses 2 independent variables, namely financial distress and audit fees, so this research still has many shortcomings.
Analisis Pengetahuan dan Tingkat Kepatuhan Wajib Pajak Pengusaha Marketplace di Kalangan Generasi Z Yiska Fatmanah; Gita Arasy Harwida
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.v10i2.1940

Abstract

The purpose of this research is to analyze the knowledge and level of tax compliance of marketplace entrepreneurs in Generation Z. Researchers use qualitative methods with an interpretive paradigm. Data collection was carried out through interviews by exploring the perspectives of four Generation Z people, who are individual MSME taxpayers, have been marketplace entrepreneurs for at least 2 years, and have a turnover of under IDR 500 million per year. The research results showed that in the sample studied, no one knew about the tax obligations for the online business they ran. Even though they were only required to report taxes without paying, none of the research subjects fulfilled their obligations. The reasons for this behavior vary, starting from the perception that the tax reporting process is complicated and burdensome. busy running an online business. The view that online businesses do not experience direct benefits from tax contributions like offline businesses. Changes regarding tax regulations for online businesses and the behavior of non-compliant co-workers also influence their non-compliance. The suggestion for the marketplace is to require every seller to deposit proof of tax report every year. Meanwhile, the suggestion for the government is to provide tax education to MSME business actors who operate online.
Implementasi Program Corporate Social Responsibility Dibidang Sosial Perusahaan (Studi Kasus Pada PT. Sawit Sumbermas Sarana Tbk. (SMSS)) Dwi Dian Pratiwi; Fisca Mawa’Pangraran; Sri Sundari; Afdal Madein
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.v10i2.1941

Abstract

This writing aims to find out the Corporate Social Responsibility (CSR) programs carried out by PT Sawit Sumbermas Sarana in the social sector. PT Sawit Sumbermas Sarana has implemented various CSR programs for community aspects in order to improve the welfare and quality of life of the people around the company. PT Sawit Sumbermas Sarana has implemented various CSR programs for community aspects in order to improve the welfare and quality of life of the people around the company. PT Sawit Sumbermas Sarana has implemented various CSR programs for community aspects in order to improve the welfare and quality of life of the people around the company.
Kualitas Audit Dalam Pengaruh Penerapan Good Coorporate Governance Terhadap Pencegahan Fraud Wiwit Pawitri; Suryani, Irma; M.Syahrudin; Aysarah Nuryana
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.v10i2.1942

Abstract

This study aims to examine the effect of the implementation of good corporate governance on fraud prevention with audit quality as an intervening variable in BUMN companies in 2018-2022. This type of research is quantitative research using secondary data on annual reports and financial reports of BUMN companies listed on the Indonesia Stock Exchange for the period 2018 to 2022. The purposive sampling technique was used to select samples based on criteria so that the selected samples amounted to 15 out of 27 BUMN. Data analysis using Structural Equation Modelling (SEM). SmartPLS software was used as a testing tool. The novelty of this research by adding audit quality that occurs as an intervening variable and using SEM. The results showed that there was no direct influence between gcg implementation on fraud prevention, there was an influence of gcg implementation on audit quality and there was an influence of audit quality on fraud prevention. Audit quality as an intervening variable is able to strengthen the relationship between the effect of gcg implementation on fraud prevention.
Implementasi Modal Sosial Dan Tata Kelola Desa Wisata Terhadap Peningkatan Pendapatan Masyarakat Kabupaten Garut Hani Siti Hanifah; Windi Ariesti Anggraeni; Nurbudiwati; Rd Ade Purnawan
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.v10i2.1950

Abstract

Tourism is believed to be an economic activity that drives the regional economy in an effort to improve community welfare through sustainable tourism development with natural and human aspects over a long period of time through a sustainable tourism agenda with elements of building, managing related to the environment, economy, social, nature and culture. The concept of tourism refers to community empowerment (community-based tourism) with the community acting as the determinant of development (Tamrin et al., 2021), including through Desa Wisata. The local wisdom Tourism Village program is part of sustainable tourism development with a rural concept with aspects of customs, socio-culture, traditional architecture, daily life, and integrated village spatial structure supported by social capital to encourage the formation of social relations and become energy for the implementation of social networks for marketing. The urgency of this research is to develop social capital in the community as the driving force for various social actions and cooperation networks as the glue that glues a community together in social rules, culture, belonging and mutual support, to achieve goals that are still low in the community. Meanwhile, the governance of the Tourism Village is still not optimal, because it does not know the proper management of tourism potential that can increase local community income. The purpose of the study was to determine the implementation of social capital and tourism village governance to increase community income in Garut Regency 2024. This quantitative research uses primary data obtained from respondents spread across 5 Tourism Villages in Garut Regency with multiple linear regression analysis techniques through SPSS software. This research is expected to be an input for regional policies and stakeholders in Garut Regency.
Analisis Kinerja Keuangan Menggunakan Rasio Profitabilitas Dan Metode Economic Value Added (EVA) Dian Anita; Nurdiandani, Nirmala
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.v10i2.1951

Abstract

This study aims to analyze the financial performance of PT. Bekasi Fajar Industrial Estate Tbk using two main approaches: profitability ratios and the Economic Value Added (EVA) method. This approach is conducted to provide an overview of how effectively the company generates profits and creates value for its shareholders. The study employs a descriptive qualitative method using secondary financial data from the period 2019-2023. The results indicate that PT. Bekasi Fajar Industrial Estate Tbk experienced fluctuations in profitability ratios. A decline was observed in 2020 and 2021 due to the impact of the COVID-19 pandemic, which adversely affected this industrial sector due to the implementation of Community Activity Restrictions (PPKM). Overall, the company's performance in terms of profitability ratios is still below the industry average. The assessment using the EVA method showed fluctuations during the 2019-2023 period but remained positive, indicating that the company is still capable of creating additional value for the shareholders. The implication of this study is the importance of monitoring financial perfomance and adjusting strategies to ensure the company’s sustainability and growth in the future.
Pengaruh Transfer Pricing Terhadap Praktik Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2020-2023 Hanifah, Ulfiana; Cepi Saepuloh
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.v10i2.1959

Abstract

This research aims to determine the effect of Transfer Pricing on Tax Avoidance in Manufacturing companies listed on the IDX in 2020-2023. The population in this study are 16 manufacturing companies listed on the IDX in 2020-2023 using a purposive sampling technique and resulted 9 companies. The data source used is secondary data. The data collection technique is a documentation technique by examining the company’s financial reports via the Indonesia Stock Exchange website. Data were analyzed using the Classical Assumption Test, Regression Test, Correlation Test, Determination Test dan Hypothesis Test. Based on the results of data analysis, it is concluded that there is no influence of Transfer Pricing on Tax Avoidance Practices in Companies listed on the IDX in 2020-2023.
Perbandingan Profitabilitas Bank Konvensional Sebelum dan Setelah Hadirnya Fintech P2P Lending Periode 2014 – 2023 Nurazizah, Putri Amalia; Noer Ridha, Noorsyah Adi
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.v10i2.1967

Abstract

This study aims to review whether there is a significant difference in the profitability of the conventional banking sector before and after the presence of start-up Fintech P2P Lending as measured by the level of profitability ratios ROA, NIM, and BOPO. Descriptive studies and quantitative methods are used in this study, with the population used, namely Conventional Banks listed on the Indonesia Stock Exchange during the period 2014 - 2023 with a total of 9 banks through purposive sampling method. The data used for processing is secondary data from the company's financial statements taken per year. Data processing was carried out using the SPSS 26 program by conducting Normality Test and Differential Test, which was carried out by the Paired Sample T-Test and Wilcoxon Signed Rank Test. The results showed that the ROA and NIM variables had a significant dissimilarity and effect before and after the presence of P2P lending, while for the BOPO variable there was no significant dissimilarity.

Page 24 of 27 | Total Record : 267

 22   23   24   25   26 

Filter by Year

2015 2025


Reset
Filter By Issues
All Issue Vol. 11 No. 2 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2025 Vol 11 No 1 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2025 Vol. 10 No. 2 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2024 Vol 10 No 2 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2024 Vol 10 No 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024 Vol 9 No 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023 Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023 Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022 Vol. 8 No. 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022 Vol 8 No 1 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2022 Vol 7 No 2 (2021): JRAK JULI 2021 Vol 7 No 1 (2021): JRAK JANUARI 2021 Vol 6 No 2 (2020): JRAK JULI 2020 Vol 6 No 1 (2020): JRAK JANUARI 2020 Vol 5 No 2 (2019): JRAK JULI 2019 Vol 5 No 1 (2019): JRAK - JANUARI 2019 Vol 4 No 2 (2018): JRAK - Juli 2018 Vol 4 No 1 (2018): Januari 2018 Vol 3 No 2 (2017): JRAK - Juli 2017 Vol 3 No 1 (2017): JRAK - Januari 2017 Vol 2 No 2 (2016): JRAK - Juli 2016 Vol 2 No 1 (2016): JRAK - Januari 2016 Vol 1 No 2 (2015): JRAK - Juli 2015 Vol 1 No 1 (2015): JRAK - Januari 2015 More Issue