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Budi Harto, S.E.,M.M., PIA
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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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Faktor Faktor Yang Mempengaruhi Minat Mahasiswa Vokasi Akuntansi Untuk Bekerja Di Bidang Perpajakan Efendi, Alfarisi; Septi Purwaningsih; Baiq Solatiyah
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 determine the effect of financial rewards, job market considerations, and job perceptions on the interest of vocational accounting students who have taken taxation courses to work in the field of taxation. This analysis uses independent variables, namely financial rewards, job market considerations, and perceptions. The dependent variable is interest, and the sample used in this study consists of accounting students who have completed taxation courses. The sampling technique used is snowball sampling. The number of respondents whose data can be processed is 113 students, and the data will be processed using SPSS statistics. This study shows that financial rewards and job market considerations have a significant effect on the interest of vocational accounting students to pursue a career in taxation, with a significance value of 0.000 (<0.05) each. Meanwhile, perception does not have a significant effect because it has a significance value of 0.181 (> 0.05). This finding confirms that financial factors and job market opportunities are the main considerations in students' career decisions in the field of taxation.
Model Optimalisasi Pajak Sumber Daya Alam Di Berbagai Negara Berkembang: Systematic Literature Review Suryati, Tri Frida
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

Developing countries are endowed with abundant natural resources; however, this wealth is often not reflected in national revenue due to weak taxation system. Natural resource taxation is expected to contribute significantly to fiscal sustainability while ensuring fair and efficient resource exploitation. Nonetheless, challenges such as weak regulation, low tax compliance, limited administrative capacity, and information asymmetry hider revenue optimization . This study conducts a Systematic Literature Review (SLR) guided by the PRISMA methodology to synthesize findings from 20 selected articles. It identifies gaps and recurring patterns in previous research and formulates a conceptual model for natural resources tax optimization in developing contexts. The model integrates economic, institutional, and governance dimensions while emphasizing evidence-based policy making. The findings offer both theoretical contributions to public sector accounting and practical insights for policymakers in designing sustainable and equitable fiscal policies for resources-rich developing countries.
Analisis Variance Anggaran Dan Realisasi Belanja Perjalanan Dinas Pada Dinas Kearsipan Provinsi Sumatera Selatan Emilia Gustini; Viara, Viara Meiza
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

Official travel expenses represent a key component of the operational budget in government institutions, requiring efficient and accountable management. This study aims to analyze, identify contributing factors, and evaluate the effectiveness of budget management and the realization of official travel expenditures at the South Sumatra Provincial Archives Office. A descriptive quantitative method was employed, using variance analysis techniques to compare the allocated budget with actual spending. The data used were secondary data sourced from the 2022 budget report. The analysis results indicate that the management of official travel budgets in 2022 was effective and efficient, with a realization rate of 96.53% of the total allocated budget and a positive variance of 3.47%. This reflects budget efficiency without compromising the quality of activity implementation.
Evaluasi Pelaporan Keuangan Berdasarkan PSAK No.1 Pada PT. Kereta Api Indonesia (Persero) Divisi Regional III Kota Palembang Jesynt Destodita Zafwa; Mega Silvia
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

In an era of increasingly intense competition within the transportation industry, transparency and accountability in financial reporting have become critical aspects for ensuring the sustainability and public trust in State-Owned Enterprises. PT Kereta Api Indonesia (Persero), as a national land transportation service provider, has adopted the SAP ERP system to enhance the efficiency and accuracy of financial transaction recording. This study aims to evaluate the financial reporting practices of PT Kereta Api Indonesia (Persero) Regional Division III Palembang based on the provisions of the Indonesian Financial Accounting Standards (PSAK) No. 1 on the Presentation of Financial Statements. The research methods employed include direct observation, document analysis, and interviews with relevant personnel within the Divre III Palembang environmentBased on the findings from interviews and a review of the financial statementsit can be concluded that PT KAI Divre III Palembang has prepared its financial reports in accordance with PSAK No. 1. This is evidenced by the well-structured and appropriately classified presentation of the statement of financial position, the statement of profit or loss and other comprehensive income, and the statement of cash flows, all of which are in line with the applicable accounting standaritaion.
Perancangan Laporan Keuangan UMKM Pada An-An Hair Salon Menggunakan Microsoft Excel Suriani; Santi Widiawati; Aulia Fuadah
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.v10i2.2461

Abstract

This project is entitled "designing MSME financial reports at An-An hair salon using Microsoft excel" written by Aulia fuadah under the guidance of Mrs. Santi Widiawati, S.Pd., M.Ak., PIA. This study aims to simplify the recording of salon financial reports using Microsoft excel, so that cash flow income statements and balance sheets can be managed more effectively. The results showed that the use of excel helped reduce errors, speed up recording and facilitate financial analysis. With a more structured report, it is hoped that An-An hair salon can make better business decisions and improve business sustainability.
Analisis Aplikasi C-Acces Dalam Meningkatkan Kepuasaan Pengguna Kereta Commuterline Secara Online: (Studi Kasus Pada Kereta Commuterline Indonesia Di Wilayah Jabodetabek) Lesmana, Budi; Sakti Muda Nasution; Mira Ismirani Fudsyi
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

Indonesia Commuterline Train is a passenger transportation service between urban areas and surrounding cities such as Jabodetabek (Jakarta, Bogor, Depok, Tangerang, Bekasi). Commuterline Train or commonly called Krl is one of the most popular modes of transportation among urban communities. For that, PT KCI created an innovation that can improve Commuterline train services by creating an application that makes it easier for every customer who uses this transportation service to fulfill their wishes. Indonesian Commuterline Train created the C-Acces application, an online application used to access train schedules using a cellphone. This application is intended to improve user efficiency and convenience in accessing Indonesian Commuterline train services. This study aims to analyze the extent to which the C-Acces application makes it easier for users when they are outside the station. This research method uses a quantitative approach by distributing questionnaires to 200 Commuterline customer respondents. The results of this analysis will show the advantages of the C-Acces application with several features that we can open such as online ticket purchases, top up multitrip card (KMT) balances, view train schedules, view train positions, monitor station density and registration of pregnant women's pins are the main factors for customer satisfaction. This study concludes that C-Acces plays a very important role in increasing customer satisfaction and making it easier for Commuterline users to access various things they need.
Analisis Pengaruh Rasio Profitabilitas, Likuiditas dan Salvobilitas terhadap Return Saham: (Studi kasus pada perusahaan Manufaktur di Listing BEI ) Suriani
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 8 No. 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

Penelitian ini bertujuan untuk menguji apakah terdapat pengaruh Net Profit Margin, Return on Equity, Current Ratio, dan Debt Equity Ratio secara simultan maupun parsial terhadap perubahan Return Saham pada perusahaan Manufaktur yang terdaftar pada Bursa Efek Indonesia. Metode penelitian yang digunakan adalah eksplanatori dengan ukuran sampel sebesar 40 perusahaan selama periode 2008-2012, yaitu perusahaan Manufaktur yang terdaftar pada Bursa Efek Indonesia. Metode  analisis data yang digunakan dalam penelitian adalah analisis regresi data panel dengan software pengolahan data EViews 4.1. Hasil penelitian menunjukkan bahwa Net Profit Margin, Return on Equity, Current Ratio, dan Debt Equity Ratio secara simultan berpengaruh signifikan terhadap perubahan Return Saham. Namum secara parsial hanya  Return on Equity yang berpengaruh positif dan signifikan terhadap perubahan Return Saham.  Net Profit Margin, Current Ratio, dan Debt Equity Ratio secara parsial tidak berpengaruh signifikan terhadap perubahan Return Saham.  Kata Kunci:  Net Profit Margin, Return on Equity, Current Ratio, dan Debt Equity Ratio, Return Saham

Page 27 of 27 | Total Record : 267

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