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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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DAMPAK POTENSIAL AUDIT KINERJA TERHADAP PENINGKATAN PELAYANAN PUBLIK POLITEKNIK NEGERI BANDUNG Ahmad Syarief – Politeknik Negeri Bandung
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 3 No 1 (2017): JRAK - Januari 2017
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

Activity pemerintaterhadap public service agencies have been less mememuaskan both in the fields of education, health and other fields it is caused by many governments cope faktor.Untuk always conduct an audit of the performance (activity) conducted by Government agencies in carrying out his ministry. This study aims to examine the level of public services provided by POLBAN as an institution engaged in education. With the internal and external audit whether the service had to be increased, stable or decreasing of statistical test study can see the progression.
OPTIMALISASI PELAYANAN PRIMA, PENERIMAAN PAJAK DAN TRANSFORMASI INFORMASI PENGGALIAN POTENSI WAJIB PAJAK BAGI UMKM Budi Harto dan Lia Restia
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 3 No 1 (2017): JRAK - Januari 2017
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

Penelitian bertujuan untuk mengetahui Optimalisasi Pelayanan Prima, Penerimaan pajak, dan Transformasi Informasi Penggalian Potensi Wajib Pajak pada KPP Pratama Blora. Metode penelitian yang digunakan adalah metode deskriptif yaitu penulis menggambarkan hasil penelitian dan mengolah data-data yang diperoleh dari lapangan. Hasil penelitian mengenai optimalisasi pelayanan prima, penerimaan pajak, dan transformasi informasi penggalian potensi Wajib Pajak menunjukan bahwa sangat berperan penting dalam meningkatkan kineja Kementrian Keuangan.
PENGARUH PENDAPATAN ASLI DAERAH TERHADAP KINERJA KEUANGAN DAERAH Rakhmini Juwita
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 3 No 1 (2017): JRAK - Januari 2017
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Pendapatan Asli Daerah (PAD) (Pajak Daerah, Retribusi Daerah, Hasil Pengelolaan Kekayaan Daerah dan Lain-lain PAD yang sah) terhadap kinerja keuangan pada pemerintah daerah Propinsi Banten. Penelitian ini menggunakan metode deskriptif eksplanatori, dengan menggunakan metode non probability sampling pada 9 pemerintah daerah di pemerintahan daerah Propinsi Banten. Data yang digunakan yaitu data realisasi anggaran dari tahun 2012 – 2015, analisis data yang digunakan adalah analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa secara parsial pajak daerah dan retribusi daerah mempengaruhi kinerja keuangan pemerintah daerah sedangkan hasil pengelolaan kekayaan daerah dan lain-lain pendapatan asli daerah yang sah secara simultan tidak berpengaruh terhadap kinerja keuangan daerah. Pendapatan Asli Daerah mempunyai pengaruh positif dan signifikan sebesar 84.6% terhadap kinerja keuangan pemerintah daerah Propinsi Banten. Hal ini berarti bahwa semakin meningkat Pendapatan Asli Daerah akan meningkatkan kinerja keuangan pemerintah daerah propinsi Banten. Kata Kunci: Pendapatan Asli Daerah dan Kinerja Keuangan
AUDIT OPERASIONAL TERHADAP FUNGSI PEMBELIAN GUNA MENILAI EFEKTIVITAS PENGENDALIAN PERSEDIAAN PADA PT JAYA CIPTA ANUGERAH Sekar Prabandari
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 3 No 1 (2017): JRAK - Januari 2017
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

Penelitian ini bertujuan untuk menganalisa penerapan audit operasional perusahaan dalam pengelolan pembelian dengan metode Kualitatif. Tujuan metode ini adalah untuk menjelaskan dan menguraikan hasil yang di dapatkan dari penelitian ini, sehingga dapat dibuat perbandingan antara teori dan praktek di lapangan, sekaligus mengaplikasikan penerapan audit operasional pada perusahaan untuk menilai efektivitas kegiatan operasional perusahaan. Penelitian ini menunjukkan bahwa penerapan audit operassional mengenai pembelian yang telah diaplikasikan dengan baik sesuai dengan program audit yang telah ditentukan dan hasil rekomendasinya akan mempengaruhi efektifitas pembelian di PT. Jaya Cipta Anugerah. Penelitian ini juga menunjukkan bahwa PT. Jaya Cipta Anugerah telah mengaplikasikan audit operasional pada perusahaan dengan sebaik-baiknya. Sehingga kegiatan operasional perusahaan dapat berjalan dengan efektif dan lancer sesuai dengan standart operasional perusahaan yang telah di tetapkan perusahaan demi tercapainya tujuan perusahaan.
PENGARUH FRAUD TRIANGLE DAN ETIKA TERHADAP POTENSI PLAGIARISME MAHASISWA PRODI AKUNTANSI (STUDI KASUS DI LP3I BANDUNG) Lilis Saidah Napisah; Yulianto Dirdjosumarto
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 4 No 1 (2018): Januari 2018
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

Corruption and dishonest behavior often encountered on the newspaper, magazines or online media. Fraud and ethical violations also not only occur in the government and private sectors but also in the environment of ivory tower or academic environment. Fraud at the higher educative institutions or at the university is better known as academic cheating (academic dishonesty). Academic fraud is one types of frauds. One mode of academic fraud is plagiarism. Plagiarism done by students who hold D3, S1, S2, and also S3 and plagiarism also happened not only in Indonesia but also in other countries. The reasons of plagiarism can be seen from various aspects such as aspects of technological development and communication, culture, lacking of reading, depressed by time and activity, lack of sanctions for plagiarists, misunderstanding the meaning of plagiarism and various other aspects or factors. Plagiarism or the potential for plagiarism can be analyzed from the fraud triangle (motive, opportunity, and rationalization) and ethics. The purpose of this study is to prove whether fraud triangle and ethics can influence the potential of accounting student’s plagiarism. The usefulness of research is to improve quality of student, to create the reliability of final assignment, to prepare of final assignment book on the basis of ethics, to improve the compliance with internal regulations of LP3I Polytechnic, to maintain the good image of LP3I Polytechnic. The research conducted by the author can be classified as applied research, survey research, and associative research. The research methodology used by writer is descriptive method in which objects of the research can be analyzed and interpreted. The samples of this research are 100 students among 250 students who have been preparing final assignments at Bandung LP3I Polytechnic. Primary data were obtained through observation, interview, and using questionnaires. The validity of data was tested by implementing construct validity. The reliability of data was tested by implementing the Cronbach Alpha. The data obtained were processed using SPSS 20 software with multiple linear regression model. According to simultaneous hypothesis, the final results of the research show that fraud triangle (X1) and ethics (X2) influence significantly the potential of accounting student’s plagiarism. Based on partial hypothesis, fraud triangle (X1) influences significantly the potential of accounting student’s plagiarism and ethics (X2) influences significantly the potential of accounting student’s plagiarism
THE INFLUENCE OF SERVICE QUALITY AND TAX SANCTIONS TO THE OBEDIENCE OF INDIVIDUAL TAXPAYER (CASE STUDY OF INDIVIDUAL TAXPAYER IN TAX OFFICE SOREANG 2016) Purwanto; Hasna Safira
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 4 No 1 (2018): Januari 2018
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

This study is to find out the influence of service quality and tax sanctions to the obedience of individual taxpayer with case study in Tax Office Soreang, using descriptive and verificative method with 150 respondents as taxpayers. This study uses Pearson Product Moment Correlation and multiple regression analysis. The result of analysis showed that the service quality variable with correlation coefficient is 0.740 while the tax sanction with the correlation coefficient is 0.672, both are categorized as a strong correlation. The study is still relatively rarely done, especially in Tax Office Soreang, so it is expected to contribute to find solutions so that the obedience of individual taxpayer can increase
PENGARUH REALISASI BELANJA MODAL TERHADAP BELANJA DAERAH DI KECAMATAN SUKASARI BANDUNG PERIODE 2011 - 2016 Hani Hatimatunnisani; Alen Dereas Putri
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 4 No 1 (2018): Januari 2018
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

The study aimed to know the influence of realization capital expenditure to regional expenditure at Kecamatan Sukasari Bandung.The research method used a quantitative approach method. Data was analysed using simple linear regression models and t-test was employed to test the hypothesis with 5% level of significant. The results of the data showed that relationship realization capital expenditure and regional expenditure at Kecamatan Sukasari Bandung of 0,869 which means very strong with a coefficient of determination of 75,6% showed the influence of capital expenditure to regional expenditure and the remaining 24,4% is influenced by other factors. The problem that arise was that the late implementation of budget documents implementation of the regional work unit (DPA SKPD) and document implementation of budget changes (DPAP) on stucking on the process of activities to realize capital expenditure.The suggests given to the sub-district to have the attitude and a swift movement to provide intensive warning to the city government Bandung, and so also for the Bandung city government to quickly respond to warnings provided by the sub-district to accelerate the determination of DPA SKPD and DPAP for activities immediately realized
ANALYSIS MODEL ALTMAN Z-SCORE DALAM MEMPREDIKSI GOING CONCERN YANG LISTING DI BURSA EFEK INDONESIA PERIODE 2012 - 2016 Wawan Saputra
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 4 No 1 (2018): Januari 2018
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

This study aims determine the company’s financial performance that will be used to predict the possibility of going concern at a company. Research using bankruptcy prediction models Altman (Z-Score). This research is descriptive quantitative approach. In this method the financial statement is analyzed by using Z-Score variable which consists four ratios used are working capital to total assets, retained earnings to total assets, earnings before interest and tax to total assets and book value of equity to book value of debt. The research population was insurance companies listing of Indonesia Stock Exchange (BEI). The sample used in the research were twelve insurance companies are always listed on the Indonesia Stock Exchange (BEI) in year 2012-2016. The results of a research of twelve insurance companies listed on the stock exchange showed that three insurance companies are predicted to doubtful of going concern. Of the four variable used to predict doubtful of going concern, working capital to total assets (X1) variable that influence the going concern
PENGARUH MANAJEMEN ASET TERHADAP OPTIMALISASI PEMANFAATAN ASET PMI KOTA BANDUNG Budi Lesmana
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 4 No 1 (2018): Januari 2018
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

This study aims to analyze the effect of asset management to optimize the use of assets in PMI Kota Bandung. Population is authorized employees and engaged in asset management in PMI Kota Bandung. The sample selection using purposive sampling, with total sample 98 respondents. This study uses primary data, and data collection using structured interviews with the questionnaire. Data analysis using multiple regression analysis. Conclusions of this study are (1) the value of the variable optimization assets, asset inventory, identification asset, legal, audit and asset valuation is very high. Over 50% of respondents gave high ratings on four variables of the study. (2) Variables asset inventory, and legal audit and significant positive effect on alpha 5% asset optimization, and (3) variable asset identification and asset valuation positive effect but not significant at alpha 5% asset optimization.
INDUSTRIAL RELATIONS STRATEGIES IN PREVENTING VIOLATION OF JOINT WORK AGREEMENT (PKB) (CASE STUDY ON BANK ‘X’ IN BANDUNG) Deni Suherman
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 4 No 1 (2018): Januari 2018
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

Joint Working Agreement (PKB), which is a commitment of engagement between workers represented by the Workers 'Association and employers represented by employers' associations in order to respect, regulate the harmonization of the rights and obligations of both parties within the framework of industrial relations can not guarantee the absence of violations. The violation of the Joint Working Agreement (PKB) raises the idea of the need for an appropriate Industrial Relations strategy from both parties involved, knowing how much the relationship between the industrial relations strategy and the prevention of collective labor agreements (PKB) requires research. The result of the research concludes that there is a strong correlation between industrial relations strategy with prevention of collision of collective work agreement (PKB) with value r = 0,679 and result of hypothesis test concluding rejection of Ho and acceptance of Ha

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