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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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Profitabilitas Dan Leverage: Apakah Berperan Dalam Memprediksi Tax Avoidance? Wiriatmaja, Nuraini Ulya; Agus Satrya Wibowo; Ricky Yunisar Setiawan; Simamora, Lamria
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.v11i1.2248

Abstract

The purpose of this study is to analyze the role of Profitability and Leverage in predicting Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The research method applied is a quantitative method with multiple linear regression approaches. This study uses a population of 59 companies with a total sample of 295. The data utilized is secondary data in the form of annual financial reports of manufacturing companies published during the 2019-2023 period. The results prove that profitability negatively affects tax avoidance. Meanwhile, leverage affects tax avoidance positively and significantly. Profitability and leverage have an impact in predicting tax avoidance positively, simultaneously and significantly.
Analisis Pendapatan Asli Daerah Dan Dana Alokasi Khusus Dalam Kaitannya Dengan Kemandirian Pengelolaan Keuangan Provinsi Sumatera Barat Hamdani Putra, Gerry; Muhammad Rivandi
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.v11i1.2213

Abstract

This research aims to re-examine previous research between independent variables, namely regional original income and special allocation funds on financial independence. The object of this research is Financial Independence and the subject of this research is the Regional Government of West Sumatra Province 2020-2022. The population in this research is the report on the realization of the revenue budget, regional expenditure and regional income of the Regional Government of West Sumatra Province. The type of data in this research uses a quantitative approach. The data source used is secondary data, namely data collected from existing records. The sample used in this research is the realization report of the APBD (Regional Income and Expenditure Budget) of the Regency/City Government of West Sumatra Province which has been audited by BPS with a total of 19 samples. The results of this research indicate that Regional Original Income has a positive effect on regional financial independence. Meanwhile, the General Allocation Fund has a negative effect on regional financial independence.
Faktor-faktor yang Mempengaruhi Penerapan Sistem Informasi Akuntansi Manajemen pada UMKM di Kabupaten Garut Putri, Amelia; Nova Sofia Rachmadania; Novie Susanti Suseno
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.v11i1.2240

Abstract

When it comes to local economies, micro, small, and medium-sized enterprises (MSMEs) play a crucial role in creating jobs and generating tax money. Financial management and decision-making are two areas that management accounting information systems mostly seek to improve. This research aims to fill a gap in our understanding of what drives small and medium-sized enterprises (SMEs) in the Garut Region to use MAS. The Garut Cooperative Office-registered SMEs in the Garut Region were the primary subjects of this research. Researchers used a purposive sampling strategy to choose research participants. For this investigation, thirty samples were taken from MSMEs that had been in operation for more than two years. Researchers used traditional assumption testing and multiple linear regression to examine the data. While the research did find that accounting informing system usage was affected by education level, after adjusting for firm age and size, no influence was observed on management accounting informing system use. Micro, small, and medium-sized enterprises (MSMEs) are more likely to use a management accounting information system if employees have higher levels of education, the business is larger, and the organization is older. These linkages are illuminated by this research.
Pengaruh Literasi Keuangan Dan Penggunaan Media Sosial Terhadap Kinerja UMKM Aulia, Elvira Frischa; Mariska, Revi Sasti; Suseno, Novie Susanti
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.v11i1.2241

Abstract

Our main objective in conducting this research is to identify the relationship between MSME performance and the level of financial literacy and social media usage in Garut Regency. The purpose of this study is to help MSMEs, which in turn will help the economy, the labor market, and the field of management and economic theory. The sample for this study consists of all micro, small, and medium enterprises (MSMEs) in Garut Regency, which is 45 samples. The author used a questionnaire to collect information directly from the MSME players in Garut Regency. After collecting data through surveys and literature studies, the author analyzed it using multiple linear regression and the coefficient of determination. Quantitative methods were used in this study. Based on the research results, there is an influence between financial literacy and the success of micro, small, and medium enterprises (MSMEs). Micro, small, and medium enterprises (MSMEs) tend to do better when their owners are financially literate and active on social media.
Analisis Penggunaan Digital Marketing dalam Meningkatan Penjualan di Toko Pertanian Sari Tani Temanggung Jawa Tengah Budi Lesmana; widiawati, santi
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.v11i1.2267

Abstract

The purpose of this study is to analyze the effect of digital marketing on sales made at the Sari Tani Agricultural Store. Marketing has become one of the efficient ways for small and medium enterprises (SMEs) to optimize sales along with the development of digital technology. This type of research is quantitative which focuses on a survey approach involving consumers and Sari Tani store managers as respondents. Research data were collected through questionnaires, interviews and linear regression analysis to examine the relationship between digital marketing variables, including social media sites, e-commerce and paid advertising significantly. The results of this study indicate that the ability to optimize digital marketing has a significant effect on increasing the number of new customers, strengthening customer loyalty and having a direct impact on increasing sales at the Sari Tani Store. The regression analysis conducted shows that digital marketing strategies have a positive effect on sales. The conclusion of this study is to emphasize the importance of the role of digital marketing in increasing the competitiveness and sales growth of the Sari Tani store, as well as providing recommendations for optimizing digital marketing strategies on sales growth..
Program Pemutihan Pajak Kendaraan Bermotor Dalam Meningkatkan Penerimaan PAD Provinsi Jawa Barat Di Kantor Bersama Samsat Kawaluyaan Tahun 2023 Nurhajati, Yati; Rizky Nurmulyani
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.v11i1.2271

Abstract

One of the ways regional governments can increase local revenue (PAD) is by increasing the target for revenue collection from Motor Vehicle Tax (PKB). This research aims to find out how big the contribution of the motor vehicle tax reduction program is in increasing the local revenue (PAD) of West Java Province at the Kawaluyaan Samsat Joint Office. The research method used is a quantitative descriptive method, which explains or describes the state of West Java Province PAD in relation to income from motor vehicle tax at the time the whitening program was held, as well as identifying the obstacles faced in implementing the motor vehicle tax Bleaching program and the solutions offered by Samsat. The data used in this research was obtained from the results of evaluations, interviews and data collected at the Kawaluyaan Samsat Office for the period July - December 2023. The results of the analysis and discussion show that during the Bleaching program, and based on the Regional Tax Contribution Level Indicator of the Minister of Home Affairs Decree No. 690,900,327, motor vehicle tax revenue in the Kawaluyaan Samsat made a significant contribution to West Java's PAD. Because its contribution is in the very good category because it is in the 60% range.
Pengaruh Komitmen Organisasi, Tingkat Keseriusan Kecurangan, Intensitas Moral Dan Lingkungan Etika Terhadap Niat Melakukan Whistleblowing (Studi Kasus Pada Dinas Pendidikan Provinsi Riau) Rika Novriyanti; Rama Gita Suci; Annie Mustika Putri
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 2 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

This study aims to analyze the effect of organizational commitment, the seriousness of fraud, moral intensity and ethical environment on the intention to do whistleblowing in the Riau Provincial Education Office. Whistleblowing is an important mechanism in disclosing fraudulent acts that can harm organizations and society. This study uses a quantitative approach with a survey method through a questionnaire distributed to 261 employees. The sampling technique in the study used a saturated sampling technique method in which all populations were used as samples, so that a total sample size of 261 respondents was obtained. This research was processed using SPSS 25. Data were analyzed using multiple linear regression to test the relationship between variables. The results of this study indicate that organizational commitment, the seriousness of fraud, and moral intensity have a significant effect on whistleblowing intentions. However, the ethical environment has no effect on whistleblowing intentions. This shows that individuals who have a high commitment to the organization, assess fraud as serious, and have strong moral intensity, are more likely to do whistleblowing. In contrast, the ethical environment in the organization does not directly encourage the intention to report fraud.
Pengaruh Fraud Triangle Terhadap Kecurangan Laporan Keuangan Pada Dengan Gender Komite Audit Sebagai Pemoderasi Riandy Aulia Imron Harahap; Fikri, Ahmad Fikri Alamin; Bambang Somantri Wijaya
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 2 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research seeks to analyze the influence of the fraud triangle components namely pressure, opportunity, and rationalization on financial statement fraud, with the gender composition of the audit committee serving as a moderating variable. This study shows that the presence of women on the audit committee plays an important role in minimizing financial statement fraud due to weak organizational control. The study adopts a quantitative approach, utilizing secondary data for its analysis. The research focuses on manufacturing firms operating in cyclical sectors that are listed on the Indonesia Stock Exchange from 2019 to 2023. Samples were selected using purposive sampling, resulting in 65 companies and a total of 325 data points. Logistic regression analysis was employed, as the dependent variable is binary in nature. The findings indicate that both pressure and rationalization have a positive effect on financial statement fraud, whereas opportunity does not. Furthermore, the presence of female members on the audit committee strengthens the relationship between rationalization and financial statement fraud, but does not moderate the relationship between either pressure or opportunity and financial statement fraud.
Pengaruh Karakteristik Dewan Direksi Terhadap Kualitas Laporan Keberlanjutan: Indeks SRI KEHATI Hartawan, I Made Widi
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 2 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to investigate the influence of the attributes of the board of directors in Indonesia and the quality of the sustainability reports. The novelty of this research is to integrate the characteristics of the board of directors in a research model that focuses on the quality of the report. Measurement of the characteristics of the board of directors uses variables of educational background, work experience, and gender diversity. The upper-echelon theory perspective is used in analyzing the relationship between the characteristics of the board of directors and the quality of sustainability reports for firms listed on the SRI KEHATI index during the period from 2021 to 2023. This investigation employs a multiple regression analysis model and utilizes STATA 12 software for data processing. The results showed that educational background doesn’t have a significant negative effect on the quality of sustainability reports. Work experience and gender diversity don’t have a significant positive effect on the quality of sustainability reports.
Pengaruh Kompetensi SDM, Financial Literacy, Dan Pemanfaatan Teknologi Terhadap Kinerja UMKM Di Kota Jambi Tahun 2024 Robby Erviando Z; Zulkipli; Riman Abimanyu; Muhammad Iqbal
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 2 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research seeks to explore the determinants that impact the performance of Micro, Small, and Medium Enterprises (MSMEs). A quantitative method with a descriptive design was employed in this study. Data were collected through questionnaires distributed to 66 MSME participants. The analytical method applied was multiple linear regression using SPSS software. The findings reveal that human resource competence and financial literacy significantly and positively influence MSME performance in Jambi City. In contrast, technological adoption does not exhibit a significant or positive effect on their performance.

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