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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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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i2.2376

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i2.2381

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i2.2426

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i2.2436

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i2.2478

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

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

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
Pengaruh Kepemilikan Institusional, Ukuran Perusahaan, Capital Intensity Terhadap Tax Avoidance Dengan Kinerja Keuangan Sebagai Variabel Moderasi Septya Budi, Chairina Risky; Harry Barli
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 | DOI: 10.38204/jrak.v11i2.2382

Abstract

This study aims to analyze the effect of institutional ownership, firm size, and capital intensity on tax avoidance with financial performance as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. This study employs financial reports as its primary data source. A purposive sampling technique was utilized, selecting 18 energy sector companies out of 83 over a five-year span, yielding a total of 90 data samples. Panel data regression analysis is applied in this research to examine the data. The data were processed with the help of EViews 13 software and Microsoft Excel 2019. The findings indicate that institutional ownership, firm size, and capital intensity collectively influence tax avoidance. The partial analysis reveals that institutional ownership, firm size, and capital intensity individually do not have a significant impact on tax avoidance. The results of the moderation regression analysis show that financial performance is unable to moderate the effect of institutional ownership on tax avoidance, financial performance is unable to moderate the effect of firm size on tax avoidance, and financial performance is unable to moderate the effect of capital intensity on tax avoidance.
Evaluasi Metode Value For Money Dalam Penggunaan Dana Desa : Studi Pada Desa Bua' Tarrung Kabupaten Tana Toraja Darmawati; Nirwana; olyvia melky yanti
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 | DOI: 10.38204/jrak.v11i2.2408

Abstract

This study aims to evaluate the management of Dana Lembang in Bua’ Tarrung using the Value for Money approach, which encompasses the aspects of economy, efficiency, and effectiveness. A quantitative method was employed by analyzing secondary data from the regional budget reports (APBD) and budget realization from 2022 to 2024. The findings indicate that the economic aspect of Dana Lembang management is categorized as good, with an average expenditure realization of 92.97%. Efficiency is reflected in the frugal use of funds without compromising the achievement of planned outputs. In terms of effectiveness, program implementation demonstrated a high level of alignment between budget allocation and outcomes, with realization rates ranging from 89.90% to 97.30%. These results suggest that the Value for Money principles have been consistently applied, although there remains room for improvement, particularly in strengthening budget efficiency. This study offers practical contributions by recommending enhanced transparency in planning, reinforced internal control, and increased community involvement as strategies to sustainably optimize the management of Dana Lembang.
Ensuring Consistent Global Branding : An Audit of International Hotel Franchise Networks Lawalata, Caroline
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 | DOI: 10.38204/jrak.v11i2.2456

Abstract

This research investigates the brand evaluation process in international hotel franchise systems, emphasizing the consistency of global brand standards across various sites. As globalization in the hospitality sector grows, it is crucial for hotel franchisors to uphold a consistent brand identity, service quality, and customer experience to sustain brand loyalty and competitiveness. The study examines the methods franchisors employ to guarantee that franchisees follow international brand standards and the effects of these standards on customer satisfaction, brand value, and operational effectiveness. This study offers valuable insights into the challenges and best practices for managing an international hotel franchise by performing a thorough audit that assesses brand positioning, marketing strategies, customer feedback, and operational consistency. The results indicate that strong communication, ongoing training, and frequent evaluations of brand performance are crucial for sustaining a cohesive global brand identity. Moreover, the document emphasizes the significance of regional customization while retaining essential brand principles. In conclusion, this research enhances the comprehension of how brand audits can be utilized to guarantee the sustainability and prosperity of global hotel franchises.

Page 27 of 29 | Total Record : 287

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