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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 277 Documents
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Pengaruh Cost Of Quality Terhadap Tingkat Design Quality Produk Budi Lesmana
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 7 No 1 (2021): JRAK JANUARI 2021
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v7i1.301

Abstract

Quality has become part of the business strategy to increase competitive advantage. Companies that use quality as a strategic tool will have a competitive advantage over their competitors in controlling the market. This research aims to determine and obtain data on Total Quality Management used in regulating the cost of quality and the level of design quality, so as to explain the relationship and influence between the components of quality costs and the level of design quality, also to determine the effect of the influence of cost of quality, cost prevention, appraisal cost, internal failure cost, external failure cost, to the level of design quality, thus it is expected to provide benefits to all parties who are interested in and have an interest in product quality issues, both for companies and the general public as users of the products produced. The research method used is descriptive-analytical method with a case study approach and the research analysis was carried out by quantitative testing with the help of the Path Analysis Method so that the research results obtained that the Cost of Quality greatly influences the results of design quality either partially or simultaneously. The influence of the effect of cost of quality simultaneously on design quality is 89.3647%, the remaining 10.6353% is the influence of other influences not examined and the closeness of the relationship between prevention cost and appraisal cost is 0.35884, between prevention cost and internal failure cost is -0.50510 , between prevention cost and external failure cost is -0.29592, between prevention cost and design quality is -0.67462 so that companies are expected to pay more attention in the future and increase the components of prevention cost and appraisal cost which will reduce internal components. failure cost and external failure cost so that product quality will be maintained.
Analisis Efisiensi Belanja Negara Periode 2014 – 2016 Di PSTNT-BATAN Sakti Muda Nasution
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 6 No 1 (2020): JRAK JANUARI 2020
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

This research entitled " Analysis of State Expenditure Efficiency on Budget Realization Report for 2014-2016 period in PSTNT BATAN Bandung ". The research as outlined in this Final Assignment aims to determine the State Expenditure Efficiency on Budget Realization Report for 2014-2016 period in PSTNT BATAN Bandung. The research method used is descriptive analysis method that the authors describe the results of observation and analyze the data obtained in the field. After analyzing and discussing the problem, the writer concludes that the State Expenditure Efficiency on Budget Realization Report for 2014-2016 period in PSTNT BATAN Bandung can be categorized as "Highly Efficient".
Pelaksanaan Metode POAC Sebagai Strategi Manajemen Bisnis Kursus Pada LPK NURLITA Bandung Budi Lesmana
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 6 No 1 (2020): JRAK JANUARI 2020
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

This research is to aims the determine of POAC Management Strategy toward quality of services in LPK Nurlita Bandung. The sample in this research were 50 respondents as a LPK Nurlita customer who visit more than 2x, by using sampling technique is a tecnique for determining quota sample of the population that have certain character that are used by researchers. Data analysis technique used is a sample linear regression. The results showed that the quality of services and significant positif satisfaction in LPK Nurlita Bandung.
Berbagai Pendekatan Dan Usaha Untuk Mengurangi Occupational Fraud Yulianto
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 6 No 1 (2020): JRAK JANUARI 2020
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

Fraud is defined by Association of Certified Fraud Examiners (ACFE) as: “The use of one’s occupation for personal enrichment through the deliberate misuse or misapplication of the employing organization’s resources or assets. Occupation fraud and abuse is a widespread problem affects every organization. Survey participants estimated that the typical organization loses 5% of its revenues to fraud each year. Fraud harms everyone in the organization. Perpetrators committed fraud are influenced by three elements : motivation, opportunity, and rationalization. Three elements are called fraud triangle. Motives can be separated into four major categories such as psychotic, economic, egocentric, and ideological. Most of occupational frauds are committed for economic reasons, and are often attributable to alcoholism, drug abuse, gambling, and high living. Loose or lax controls and a work environment that does not value honesty provide the opportunity. When motives are coupled with such opportunities and rationalization, the potential for fraud is increased. The negative effects of fraud should be decreased through prevention and detection strategies. Fraud prevention means creating a work environment that values honesty. Senior managers who role-model truth and fairness in their daily interactions with their peers and subordinates can create such an environment. Prevention also means regularly monitored and enforced internal controls. Therefore, prevention strategies include tight controls, anti-fraud controls, ethical codes, fair treatment, awareness training, applicant screening, and honest role models. Detection strategies include monitoring variance reporting systems, internal audit, external audit, compliance audit, management review, account reconciliation.
Analisis Rekonsiliasi Fiskal atas Laporan Keuangan Komersial dalam Menentukan Pajak Penghasilan (Pph) Terutang berdasarkan UU Perpajakan pada PT MAYORA INDAK Tbk Tahun 2017 Riri Rumaiza; Rizky Tri Santoso
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 6 No 1 (2020): JRAK JANUARI 2020
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

The Object of this study was PT. Mayora Indah Tbk, a Tbk company that is engaged in food and beverage. The purpose of this study was to determine the value of income tax payable by the company, with reconciling commercial financial statements to the fiscal financial statements. By doing reconciliation, company did not need to create two bookkeeping for different purposes. The company just made corrections to items that were not in accordance with the provisions of the tax. Positive correction would increase taxable income, a negative correction would decrease taxable income. This research, analyzed data with descriptive method. It describes the financial statements of the phenomena that was happened by collecting data, calculating income tax, fiscal correction in accordance with UU Number 36 Year 2008. Type of data which used are primary data and secondary data. The result of this research is fiscal reconciliation of financial report of PT. Mayora Indah Tbk Year 2017 through positive fiscal correction (fiscal) equal to Rp. 113.417.699.446,- and negative fiscal correction (correction) of Rp. 37.906.597.632,- in the resulting income statement of the company. changes in the value of net income before tax (Taxable Income) from Rp. 905.547.589.704,- to Rp. 981.058.691.518,-.
Implementasi Penjualan Kredit Terhadap Laba Perusahaan Periode 2009 – 2018 PT Sumber Alam Cipta Makmur Abadi Teti Sumarni; Linda Daniati Melinda; Sheni Romdiah
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 6 No 1 (2020): JRAK JANUARI 2020
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

This study aims to determine the effect of credit sales on corporate profits of PT. Sumber Alam Cipta Makmur Abadi Period 2009-2018. The data used in this study are secondary data sources in the form of credit and profit sales data from the financial statements of PT. Sumber Alam Cipta Makmur Abadi company period 2009-2018. The object of this research is PT. Sumber Alam Cipta Makmur Abadi. This type of research is quantitative research. This study uses a simple linear regression analysis method with the classic assumption test and hypothesis test. Data were collected by library research and documentation and analyzed using the SPSS version 23 application. The results of this study are credit sales affect earnings, namely credit sales variable of 0,000, which means <0.05, Based on the table above is the results of processed correlation data, It appears that the correlation coefficient correlation value or R = 0.952 or positive value indicating that sales credit has a strong relationship to profit increase of 0.952 or close to 1. While the coefficient of determination (R2) of 0.906, which means that 90.6% of credit sales are influenced by profit, while the remaining 9.4% is influenced by other variables not included in this study. The conclusion of this study is based on a simple linear regression test, meaning that the sale of credit obtained by the company can be used to measure the good or bad performance of the purchasing team and the performance of the sales team in managing all the company's resources. However, between the two teams, sales performance is the most important, because sales are the profit-making within the company
Peningkatan Return On Investment terhadap Harga Saham di PT Gudang Garam Tbk Tahun 2013-2018 Budi Lesmana; Diki Sodikin
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 6 No 1 (2020): JRAK JANUARI 2020
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

This study aims to determine the effect of return on invesment on stock prices at PT Gudang Garam Tbk Period 2013-2018. Every company is trying to get a big profit and investors want their investment to continue to increase, investment will increase with the right stock investment, one of the indicators is that stock prices tend to be stable or always increase. The research metod used i this research is Descriptive Analysis and Verifikatif. Descriptiive to answer questions and verification to answer the relationship in the formulation of the problem. Data collection techniques using the study of literature and documentation. Data Analysis using Simple Linear Analysis, Determination Coefficient Analysis and Hypothesis Testing through partial t test. The result of study can be concluded that the significance value for Return On Invesment with Stock Price is 0,010 > 0,5. Thus the hypothesis is accepted meaning that ROI affects the stock price. Teh amount of adjusted R2 value is 0,841 which means that the variability of the dependent variable that can be explained by the variability of the independent variable is 84,1% while the remaining 15,9% is explained by other variables not included in the regression model.
Sistem Akuntansi Penerimaan dan Pengeluaran Kas PT Mitra Usaha Harta Gemilang Tanjung Priok Sakti Muda Nasution; Nizar Nurzaman
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 6 No 1 (2020): JRAK JANUARI 2020
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

Cash is a current asset that is easily transferable. For this reason, a cash accounting information system is needed that regulates cash receipts and disbursements designed so that each transaction flow related to cash can be recorded properly. The purpose of this research is to describe the cash receipts and disbursements of PT Mitra Usaha Harta Gemilang Tanjung Priok Branch. The object of research is the accounting system for cash receipts and disbursements at PT Mitra Usaha Harta Gemilang. The results showed that the cash receipts and disbursement system of PT Mitra Usaha Harta Gemilang Tanjung Priok Branch has been running effectively and according to existing procedures, namely there is authorization for transactions that occur from the authorities, there is a separation of functions and has a good internal control system.
Analisis Current Ratio dan Cash Ratio terhadap Kinerja Keuangan Pada PT Wijaya Karya (Persero) Tbk Periode Tahun 2008 - 2017 Mira Ismirani Fudsyi; Kurniawan Agil
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 6 No 1 (2020): JRAK JANUARI 2020
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

This study aims to determine and analyze the significant influence of the current ratio partially on financial performance at PT Wijaya Karya (Persero) Tbk. Period of 2008-2017. To find out and analyze the significant effect of cash ratio partially on financial performance at PT Wijaya Karya (Persero) Tbk. Period of 2008-2017. To find out and analyze the significant effect of simultaneous current ratio and cash ratio on financial performance at PT Wijaya Karya (Persero) Tbk. Period of 2008-2017. The research method used in this research is Descriptive Statistics Analysis with a quantitative approach. Data collection techniques using the study of literature and documentation. Data analysis using Multiple Regression Linear Analysis, Determination Coefficient Analysis and Hypothesis Testing through t test for partial and F test for simultaneous. The results of the study that simultaneously the current ratio and cash ratio do not significantly influence the financial performance of PT. Wijaya Karya (Persero) Tbk. Period of 2008-2017. Partially the current ratio does not have a positive and significant effect on financial performance at PT. Wijaya Karya (Persero) Tbk. Period of 2008-2017. Partially the cash ratio does not have a positive and significant effect on financial performance at PT. Wijaya Karya (Persero) Tbk. Period of 2008-2017.
Analisis Pengaruh Model Laba dan Model Arus Kas dalam Memprediksi Kondisi Financial Distress Budi Harto; Lilis Saidah Napisah
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 6 No 2 (2020): JRAK JULI 2020
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

This study aims to determine the effect of the profit and cash flow models in predicting financial distress conditions in the transportation company 2015-2018 period. The metode used is descriptive and verification method. The sampling was taken based on a purposive sampling method on mining sector companies listed on the IDX. The results showed that the profit proxied by Return on Assets (ROA) had a significant and significant effect on financial distress which was tested with the modified Altman Z-Score formula, and cash flow procied by Operating Cash Flow Ratio (OCFR) had a significant and significant effect on financial distress which was tested with the modified Altman Z-Score formula. While the results of the study indicate that profit and cash flow together have a significant effect on financial distress with the correlation coefficient showing a very strong relationship. Profit and cash flow influance financial distress of 68,3% and the remaining 31,7% is influenced by other factors.

Page 8 of 28 | Total Record : 277

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