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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 287 Documents
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Analisis Penerapan E-Bupot Unifikasi Di Instansi Pemerintah Dalam Pemungutan, Penyetoran Dan Pelaporan Spt Masa Februari 2024: (Studi Kasus Dinas Kehutanan Provinsi Jawa Barat) Dian Anita; Cahya Nilamsari, Amanda
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.v10i2.1973

Abstract

E-Bupot Unification is the newest application from the previous version, namely e-Bupot 23/26, which was created to report Periodic SPT. The Directorate General of Taxes provides applications in order to support taxpayers to create proof of withholding and facilitate tax reporting for SPT. Periodic documents are electronic and stored in the Directorate General of Taxes system. This research aims to examine the implementation of Unification E-Bupot, to find out who collects, deposits and reports on the Unification E-Bupot application as well as obstacles to the implementation of Unification e-Bupot in the West Java Provincial Forestry Service. The type of research used in this research is Qualitative Descriptive using primary data. This research applies the interactive model data analysis method proposed by Miles & Huberman, including the process of collecting and reducing data, presenting data, and drawing conclusions. The research results show that the West Java Provincial Forestry Service has implemented the E-Bupot Unification application since 2021, and in making deduction evidence and reporting it is implemented in accordance with the Director General of Taxes Regulation Number PER-24/PJ/2021. With the presence of E-Bupot, every taxpayer can report their Annual Tax Return (SPT) anywhere and anytime online. In implementing the system of proof of collection/withholding and reporting of the unified Periodic Income Tax SPT which has been regulated in the Director General of Taxes Regulation Number PER-24/PJ/2021. The obstacles or obstacles faced when implementing e-Bupot Unification are that the process of opening the DJP website takes quite a long time to load and often experiences errors during the process of inputting and recording period taxes, making it more difficult.
Metode Penilaian Harga Call Option Atas Warant Perbankan Di Indonesia Menggunakan Metode Penilaian Harga Call Option Dibandingkan Dengan Harga Pasar Budi Lesmana; widiawati, santi
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.v10i2.2029

Abstract

The purpose of this research is to know the application from the valuation method of the call option price for the warrant of the banking sector in the Indonesian Stock Exchange, after that the theoretical price from the valuation method of the call option price could be compare with the market price. The research conducted with four warrants of the banking sector that have quite active transactions, there are BNII-W, BNII-W2, BNLI-W, and PNBN-W. The research begin with the calculation of the risk from the stock as the underlying asset for the warrant. Then continued with the recognition for other indicators that need to calculate the theoretical price of the call option price with the Black-Scholes Option Pricing Model, there are stock price, exercise price, risk free interest rate (SBI), and remaining time of the warrant from the exercise date. Theoretical price with the Black-Scholes Option Pricing Model could be compare with the market price of the warrant. Then could be known the comparison of the movement between theoretical price with the market price. From the result of the research showed that the market price is different with the theoretical price with the Black-Scholes Option Pricing Model for BNII-W, BNII-W2, BNLI-W, and PNBN-W. The difference for BNII-W2 is not statistically significant, while the difference for BNII-W, BNLI-W, and PNBN-W are statistically significant. The movement of the market price for BNII-W, BNII-W2, BNLI-W, and PNBN-W are not always move to the new theoretical equilibrium price with the Black-Scholes Option Pricing Model. The difference in the value and the movement between market price with the theoretical price could be caused by the condition of the Indonesian capital market that is not in the efficient condition yet, this could be indicated that the transaction have not reflect for full information. Besides that the option instrument is still not completely traded in the Indonesian Stock Exchange, so the investor could not used the difference between the market price and the theoretical price with some arbitrage to get gain.
Pengaruh LDR Dan NPL Terhadap ROA Pada Bank Umum Swasta Nasional Yang Terdaftar Di BEI Periode 2019-2023 Iskandar Putri, Shafira; Noer Ridha, Noorsyah Adi
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 1 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i1.1968

Abstract

This study aims to determine the effect of Loan to Deposit Ratio (LDR) and Non Performing Loan (NPL) on Return on Assets (ROA) at National Private Commercial Banks Listed on the Indonesia Stock Exchange for the period 2019- 2023. The sampling technique used was purposive sampling method, namely 18 samples of National Private Commercial Banks. The data in this study are secondary data in the form of bank financial reports available on the company's website or the IDX website. The data processing tools used in this research are Microsoft Excel and Eviews 12 software. The data analysis used is descriptive statistical analysis, chow test, hausman test, lagrange multiplier test, panel data regression, t test, f test, and coefficient of determination test. The results showed that partially Loan to Deposit Ratio (LDR) has no significant effect on Return on Assets (ROA) and Non Performing Loan (NPL) has a significant effect on Return on Assets (ROA). Meanwhile, based on the test results simultaneously obtained that the Loan to Deposit Ratio (LDR) and Non Performing Loan (NPL) simultaneously have a significant effect on Return on Assets (ROA) of National Private Commercial Banks listed on the Indonesia Stock Exchange.
Analisis Rasio Solvabilitas Untuk Menilai Kinerja Keuangan PT.Bank Syariah Indonesia KCP Kabupaten Kolaka Yanti, Septi Rindi; Kartomo; Sabarudin
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 1 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i1.2102

Abstract

This study aims to determine the Solvency Ratio Analysis to Assess Financial Performance of PT. Bank Syariah Indonesia KCP Kolaka Regency. This study uses a Qualitative research method with a descriptive approach. In collecting data, researchers use data collection techniques, namely interviews and documentation. The data analysis technique used is the solvency ratio formula. The results of the study show that the financial performance of PT Bank Syariah Indonesia Tbk Kolaka Branch from 2021 to 2023 based on the Debt to Asset Ratio is in a fairly healthy condition. Because, based on the standard ratio value, it is stated <40%, which is considered fairly healthy. The financial performance of PT Bank Syariah Indonesia Tbk from 2021 to 2023 based on the Debt to Equity Ratio is in a very unhealthy condition. Because, based on the standard ratio value, it is stated <200%, which is considered very unhealthy.
Analisis Biaya Produksi dengan Metode Full Costing UMKM Bakso Sido Mandiri Hanifah Silih Maulida; Indri Fitria Sari; Khalisa Radhia Tedjawati; Muhammad Ridho Rahman; Xaveriana, Fransiska; Intan Maulidhia; Tiar Lina Situngkir
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 1 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i1.2156

Abstract

Analysis for Micro, Small and Medium Enterprises or MSME meatballs using the Full Costing method aims to provide a comprehensive picture of efficiency and cost effectiveness in meatball production. This study was conducted by identifying the cost components involved, ranging from raw materials, labor, to overhead costs such as rent and utilities. This data was collected through interviews with MSME meatballs that were the objects of the study. The results of the analysis show that the application of the Full Costing method can help MSME in determining the right selling price and optimizing cost efficiency.
Analisis Metadata Pada Literatur Akuntansi Sektor Publik Dan Pengelolaan Aset Azis, Muh. Irfandy
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 1 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i1.2188

Abstract

This study aims to analyze the distribution patterns of academic documents in the fields of public sector accounting and asset management based on metadata parameters such as publication year, source, author, institutional affiliation, country, document type, and subject area. Using a descriptive approach based on metadata and data from the Scopus database, this research identifies trends, geographical contributions, and the roles of journals and institutions in the development of the literature. The findings reveal a significant increase in publications in this field, especially during the 2020–2025 period, with articles being the dominant document type and Business, Management, and Accounting as the main subject. Australia, Italy, and the United Kingdom are the largest geographical contributors, with the Public Money and Management journal making the most significant contribution. The analysis also highlights the important roles of several key authors and leading institutions, as well as the diversity of contributions from various sources and countries. This research offers both theoretical and practical implications. Theoretically, the metadata analysis provides insights into research distribution, thematic trends, and the potential for cross-institutional collaboration. Practically, the findings support more targeted policy-making in public sector management, including improvements in efficiency and sustainability. Despite limitations in the uneven access to historical data, this study paves the way for future research to explore underexplored areas, subject diversification, and the development of interdisciplinary approaches.
Excel For Accounting : Perancangan Laporan Keuangan Supplier Produk Agrikultur Riri Rumaizha; Tiara Safitri
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 1 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i1.2053

Abstract

This research aims to determine a model for designing simple financial reports for micro, small, and medium enterprises (MSMEs) using Microsoft Excel (EFA) at PT. FreshGo Indonesia, is a food supplier company, especially agricultural products such as fruit, vegetables, meat, seafood, and also provides superior products from Indonesian MSMEs. This research uses descriptive qualitative methods to produce financial reports consisting of profit and loss reports, and balance sheets. Data collection techniques were carried out using interviews, documentation, and observation methods. Meanwhile, the data used in this research is transaction data and other information about finances for one month. The results of this research are in the form of simple financial reports based on Microsoft Excel (EFA) which are used to record daily transactions so that financial reports can be prepared for a certain period.
Analisis Determinan Pendapatan Pelaku UMKM Di Kabupaten Karawang lukita, Carolyn; Liana, Siska; Ramdan, Nurul Amalia
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 1 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i1.2201

Abstract

This study aims to examine the effect of financial technology, number of workers, business capital, accounting understanding, and age of business actors on MSME income in Karawang Regency. The data used is primary quantitative data, obtained by survey with owners and managers of MSMEs in Karawang district as the population. The sample selection technique with simple random sampling, a total of 105 respondents were managed using SPSS. The results of this study indicate that financial technology, the number of workers, and business capital have a significant effect on MSME income in Karawang Regency. Meanwhile, the variables of accounting understanding and age of business actors have no effect on MSME income in Karawang Regency.
Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Aset Pajak Tangguhan, Dan Komisaris Independen Terhadap Manajemen Laba Ramadhina, Nurlaily; Tri Utami
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 1 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i1.2211

Abstract

The purpose of this research is to examine the impact of Tax Planning, Deferred Tax Expenses, Deferred Tax Assets, and Independent Commissioners on Profit Management in Energy Sector Companies listed on the Indonesia Stock Exchange (BEI) during the period from 2018 to 2023. This study utilizes secondary data, specifically the annual financial reports of the companies. It employs a quantitative research approach. The total population consists of 87 companies in the energy sector, with purposive sampling as the chosen method. The study uses a sample of 15 companies over a 6-year observation period, resulting in a total of 90 observation objects. The analysis technique applied in this research is panel data regression analysis, utilizing the common effect regression model. Data processing was carried out using Eviews version 13 and Microsoft Office Excel. The findings indicate that tax planning, deferred tax expenses, deferred tax assets, and independent commissioners have a simultaneous effect on earnings management. Specifically, tax planning does not influence earnings management, deferred tax expenses also do not impact earnings management, deferred tax assets do influence earnings management, and independent commissioners have no effect on earnings management.
Determinan Financial Distress Pada Perusahaan Bumn Di Bursa Efek Indonesia Wahyuni, Titi Putri Nuji; Risal; Febriati; Renny Wulandari
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 1 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i1.2238

Abstract

This study is a quantitative research that aims to determine the influence of liquidity, profitability, leverage, and sales growth on financial disclosure in state-owned companies on the Indonesia Stock Exchange for the period 2018-2022. Financial distress is a condition of a company where its finances are experiencing an unhealthy state or crisis, the measurement of financial distress uses the Altman Z-Score model, the population in this study is state-owned companies listed on the Indonesia Stock Exchange (IDX), with a sample of 10 State-Owned Enterprises (SOE) obtained by the purposive sampling method. The processing and testing technique uses multiple linear regression tests. The results of the study show that sales growth has no effect on financial distress. Meanwhile, liquidity has a significant negative effect, profitability has a significant positive effect and leverage has a significant negative effect on financial distress.

Page 25 of 29 | Total Record : 287

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