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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 Pengelolaan Keuangan Desa Dalam Memaksimalkan Efisiensi Belanja Biaya Pembangunan Desa Babakan Kab. Purwakarta Purwana, Edi; Putri Utami, Indri; Izzati, Nur; MS, Paojan
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.v11i2.2464

Abstract

This study aims to analyze the effect of village financial management on the efficiency of development expenditure in Babakan Village, Wanayasa District, Purwakarta Regency. Good financial management is a crucial prerequisite to ensure that development budgets are used effectively, transparently, and accountably. This research explores four main aspects of village financial management: planning, implementation, bookkeeping, and reporting. A quantitative approach is applied, using questionnaires distributed to village officials and community members directly involved in development programs. The data is analyzed using simple linear regression to determine the extent of the effect of financial management variables on development expenditure efficiency. The research findings indicate that the implementation of village financial management strategies, including careful budget planning, increased transparency, and community participation, as well as strengthened internal supervision and control, has a positive impact on enhancing the efficiency of village development spending. The study concludes that the better the village’s financial governance, the more efficient the realization of development spending. The study recommends improving the human resource capacity of village officials through financial management training and utilizing information technology to enhance financial accountability processes.
Tanggung Jawab Sosial Perusahaan Untuk Akademisi Akuntansi Mira Ismirani Fudsyi; Herru Soerjono; Sakti Muda Nasution; Zen Munawar; Dewi Reniawati
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.v11i2.2501

Abstract

This research aims to determine the company's responsibility towards research development, especially in the field of accounting. Corporate social responsibility has important implications for accounting academics, especially in the development of sustainable accounting and transparent financial reporting. Accounting academics play a role in developing relevant accounting frameworks, methodologies, and standards to measure, report, and evaluate the social and environmental impacts of corporate activities. Accounting has an important role in integrating sustainability aspects that are outlined in the company's business strategy. Shareholders and stakeholders: have a corporate social responsibility framework for strategic business goals. There is a view of corporate social responsibility in cases related to certain companies and findings from research results. Based on the corporate social responsibility framework, the role of accounting academics is directed at corporate social responsibility activities also assisting in business strategy. The corporate social responsibility measurement framework is a challenge, but opens up various promising avenues for future research in developing a research framework in the field of accounting.
Pengaruh ROA, ROE, Dan DER Terhadap Nilai Perusahaan Pada Perusahaan Jasa Properti Hutabarat, William Loro Sae; Fazhar Sumantri; Theysa Sahlani Pratiwi
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.v11i2.2508

Abstract

The property sector in Indonesia, including companies like PT Adhi Commuter Properti, Tbk, is highly sensitive to fiscal policies, interest rate fluctuations, and market conditions. Over the years 2005 to 2023, the company experienced inconsistent fluctuations in Earning Per Share (EPS) that were not always aligned with changes in its financial ratios, particularly Return on Assets (ROA), Return on Equity (ROE), and Debt to Equity Ratio (DER). This raised concerns about whether these financial indicators reliably reflect the firm’s value. The purpose of this study is to examine how Return on Equity (ROE), Return on Assets (ROA), and Debt to Equity Ratio (DER) affect EPS, which is a measure of business value at PT Adhi Commuter Properti, Tbk. The study uses a causal associative design and a quantitative methodology. Annual financial reports serve as the source of secondary data. Descriptive statistics, multiple linear regression, the partial (t) test, the simultaneous (F) test, the coefficient of determination (R2), and the classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation) are among the analytical methods used. The findings indicate that while ROA, ROE, and DER do not significantly affect EPS on their own, they do significantly affect EPS when combined. The 54.5% coefficient of determination value shows that the independent variables may account for EPS, with the remaining portion being impacted by extraneous variables.
Analisis Pengembalian Pendapatan Pada Pelaporan Keuangan Dan Relevansi Nilai Informasi Akuntansi Herru Soerjono; Mira Ismirani Fudsyi; Sakti Muda Nasution; Budi Lesmana; Rumaizha, Riri
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.v11i2.2509

Abstract

This research aims to find the relationship between stock returns and profit levels and changes in profits, analyze financial reporting income returns and evaluate accounting values. Income return analysis in financial reporting is the process of evaluating a company's income performance by looking at various factors that influence it, including the income return itself. The purpose of the analysis is to understand sources of income, sales effectiveness, and potential problems that can affect future income. The research method used is an incremental relative association approach in order to determine changes in the relevance of the value of accounting information with financial reporting. The Easton and Harris model is implemented in this research by collecting accounting data over several time periods, as well as observing companies listed on the stock exchange. Hypothesis testing uses econometric tests and multivariate panel regression. The results of the reaserch showed a decrease in the relevance of the value of income returns in financial reporting. The contribution of this researchis the documentation of changes in value relevance in the financial reporting process. The results of the value relevance are only based on the return model, not analyzing the price model.
AI vs AI: The Internal Auditor in the Battle of the Artificial Intelligence Era Nurul Fadhilah Farid
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.v11i2.2558

Abstract

The digital era has significantly transformed internal audit practices, particularly with the growing presence of Artificial Intelligence (AI) across various business processes. This article discusses the challenges faced by internal auditors in dealing with AI as both a tool and an audit subject. This study uses a quantitative approach by distributing questionnaires to 120 internal auditors working in public and private sector organizations. The results reveal that understanding AI technology, auditor adaptability, and organizational support significantly affect internal audit effectiveness in the AI era. The findings highlight the need to develop auditors' capabilities in comprehending AI systems and the urgency of establishing audit frameworks responsive to technological dynamics
Perhitungan Pajak Penghasilan (PPh) Pasal 21 Atas Penghasilan Dokter Sebagai Tenaga Ahli Berdasarkan PMK 168/2023 Nurhajati, Yati; Fadly Helmi Firmansyah
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.v11i2.2564

Abstract

Penelitian ini bertujuan untuk menganalisa penerapan PMK 168/2023 dalam Perhitungan Pajak Penghasilan Pasal (PPh) 21 di Klinik XXX. Jenis Penelitian yang digunakan adalah deskriptif kuantitatif. Data yang digunakan adalah data honor dokter sebagai tenaga ahli Klinik XXX di tahun 2024. Setelah melakukan analisis dan pembahasan masalah, penulis memperoleh kesimpulan bahwa penerapan PMK 168/2023 dalam Perhitungan Perhitungan Pajak Penghasilan Pasal (PPh) 21 honor dokter sebagai tenaga ahli Klinik XXX lebih sederhana dan Cara menentukan Dasar Pengenaan Pajak (DPP) berubah.
Penerapan E-Faktur Dan Web E-Faktur Pada PT. ZAD Konsultama Indonesia Kota Bandung widiawati, santi; Eka Putri Pratama
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.v11i2.2567

Abstract

The research method that explains or describes the research according to the events as they are, expressed through documentary materials, observations, and interviews. The data used by the autors in implementing e-Invoice and Web e-Invoice is the application of e-Invoice and Web e-Invoice in PT ZAD Konsultama Indonesia. After discussing the problems, the authors concluded that the application of e-Invoice and Web e-Invoice has been well implemented.
Whistleblowing System Sebagai Pilar Integritas: Upaya Pencegahan Kecurangan Dan Penguatan Good Corporate Governance Dalam Perspektif Al-Qur’an Dan Hadis Divia Permatasari; Edtiyarsih, Denari Dhahana
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 1 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i1.2299

Abstract

The presence of (GCG) has been identified as a significant contributing factor that facilitates the occurrence of fraudulent activities. One such mechanism that has gained recognition for its efficacy in detecting and preventing fraud is the whistleblowing system (WBS). However, its implementation continues to encounter various challenges. The objective of this study is to identify the impediments to the implementation of WBS, to analyze optimization measures, and to examine its contribution to supporting GCG principles from the perspective of the Qur'an and Hadith. The present study employs a qualitative methodology, underpinned by a comprehensive literature review, to explore the tenets of WBS and GCG through an Islamic lens. The data collection techniques employed in this study entailed a meticulous review of extant literature, encompassing both primary and secondary sources, including books, journals, and articles. The analysis of data was conducted through the implementation of content analysis and synthesis analysis, with the objective of interpreting the meaning of various literature sources that are related to the subject. The findings indicated that the implementation of WBS is frequently impeded by a paucity of managerial support, inadequate safeguards for whistleblowers, and a reporting system characterized by insecurity. Additional challenges include an organizational culture that is not conducive to innovation and lax regulatory oversight. The optimization of WBS can be achieved through strategic measures, including the establishment of a supportive reporting environment, the provision of anonymous complaint channels, the delivery of training, and the conduction of periodic audits and evaluations. A robust implementation of WBS has the potential to reinforce the tenets of GCG, particularly transparency, accountability, independence, responsibility, and fairness.
Peran Digitalization Intensity Dalam Memoderasi Pengaruh Financial Stability Terhadap Fraudulent Financial Statement Juniar Prayoga, Cepi; Resmi Afifah Fadilah; Reny Dany Merliyana
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 1 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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

Abstract

This study investigates the influence of Financial Stability  on Fraudulent Financial Statement s (FFS) and examines whether Digitalization Intensity  plays a moderating role in this relationship within the Indonesian banking industry. Although regulatory oversight and digital transformation in the banking sector continue to intensify, cases of financial reporting fraud remain a serious concern. This research adopts a quantitative explanatory design using a purposive sampling method on eight major commercial banks operating in Indonesia. The data are analyzed using Moderated Regression Analysis (MRA). The findings reveal that Financial Stability  has a negative and significant effect on FFS, indicating that banks with more stable financial conditions tend to have a lower tendency to engage in financial statement fraud. In contrast, Digitalization Intensity  does not show a significant direct effect on FFS and also fails to moderate the relationship between Financial Stability  and FFS. These results indicate that financial pressure continues to be the primary driver of fraudulent behavior, while the application of digital technology has not yet optimally functioned as an effective control mechanism. This study enriches the empirical discourse on financial reporting fraud in the banking sector and offers practical insights for regulators and bank management in strengthening technology-based supervisory systems.
Ukuran Dewan: Penentu Atau Pelengkap? Analisis Pengaruh ESG Dan Dividen Terhadap Nilai Perusahaan Renny Wulandari
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 1 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i1.2733

Abstract

The aims of this study are to examine the influence of ESG performance on firm value and to evaluate whether board size can moderate the relationship between ESG and firm value. Research data was collected from companies listed on the LQ45 on IDX during the period 2015–2021. The results show that overall ESG performance has a negative and significant impact on firm value, while dividends have a positive effect on firm value. This study shows that investment in ESG performance has not promised a return in increasing the value of the company financially, and board size has a pure moderating effect. This evidence showed that the size of the board becomes inefficient if it is too large. The number determines the success of coordination and the delivery of information. Finally, companies can improve ESG performance, which in turn can increase capital flows and company growth, as well as provide an understanding to both internal and external investors about the importance of ESG for sustainable investment in the long term.

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