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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 Ukuran Perusahaan, Laba/Rugi Operasi dan Kepemilikan Publik terhadap Audit Delay Studi pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2016-2018 Lilis Saidah Napisah; Vania Ramadhani
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 6 No 2 (2020): JRAK JULI 2020
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

The study aims to determine the factors that can affect the company. Some of these independent variable include company size, profit/loss operation and public ownership on audit delay. The sampling technique which is used to get the sample is purposive sampling. The sample in this study is 30 samples company of manufacturing sector which listed on the Indonesian Stock Exchange for 3 years from 2016 – 2018. In this research used secondary data with financial statements that have been published. This study uses a quantitative approach, descriptive and verification methods. While data analysis is which is used analysis multiple linear regressions. The results of this study indicate that simultaneously company size, profit/loss operation and public ownership have significant effect on audit delay. And partially profit/loss operation and public ownership has a significant effect on audit delay, while company size has no effect on audit delay.
Analisis Perbandingan Profitabilitas sebelum dan setelah Penerapan CSR Pada PTAngkasa Pura II Cabang Bandar Udara Soekarno Hatta Tangerang Jonathan Lucky Sasmitha; Fasya Ridlwansyah
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 was conducted to determine differences inprofitability before and after the implementation of Corporate Social Responsibility (CSR), as well as the implementation of CSR on profitability relationship in PT Angkasa Pura II Soekarno Hatta Airport in Tangerang. The data use disreported total assets and net income (loss) before applying and after the implementation of CSR, as well as therealization of the CSR budget period. Based on analysis of paired samples t test, the fact remains that there are significant differences on the profitability of PT Angkasa Pura II Soekarno Hatta Tangerang after applying CSR, but the differenceis negative because after application of the CSR, the average ROI decreased. Nevertheless, the correlation of the test results, it was found that the implementation of CSR has apositif connectionto profitabilitas be based on ROI.
Analisis Penjualan, Beban Umum dan Administrasi terhadap Laba Bersih pada Kalbe Farma Tbk Periode 2006 - 2017 Santi Widiawati
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 research aims to examine the influence of sales to net income in PT Kalbe Farma Tbk for the period 2006-2017, the influence of general & administrative expenses to net income in PT Kalbe Farma Tbk for the period 2006- 2017, and the influence of sales, general & administrative expenses simultaneously to net income in PT Kalbe Farma Tbk period 2006-2017. The data used in this research is secondary data sourced from the financial statements of PT Kalbe Farma Tbk for the period 2006-2017 by accessing www.kalbe.co.id. The object of this research is PT Kalbe Farma Tbk. This type of research is comparative causal research. This study uses the method of multiple linear regression analysis using the classical assumption test and hypothesis testing. Data was collected by library research and documentation and analyzed using the SPSS version 23 application. Based on the results of the research using the t test concluded that sales have a significant influence to net income, where the value of t count> t table (2.338> 2.262) and general & administrative expenses do not have a significant influence to net income, where the value of t count <t table (0.113 <2,262 ). Based on the f test it can be concluded that sales, general & administrative expense simultaneously have a significant influence to net income, where f count> f table (14,285> 4.46).
Analisis Harga Pokok Penjualan dan Biaya Produksi terhadap Laba Kotor Adi Lesmana; Santi Widiawati
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 6 No 2 (2020): JRAK JULI 2020
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

In this study there are three variables, namely the variable X1 (Cost of Goods Sold), X2 (Production Costs) and the variable Y (Gross Profit). This research was conducted to determine The Effect of Cost of Goods Sold and Production Costs on Gross Profit (Case Study at PT. Gajah Tunggal Tbk in 2015- 2018). The method used in this research is an associative descriptive method with a quantitative approach. The data used are secondary data collected through library research, and documentation. While analyzing data using multiple linear regression analysis. Testing the hypothesis in this study using the T Test and F Test statistics with the help of the IBM Statistics SPSS 25.00 for Windows program. Based on the results of the study showed that the variable cost of goods sold and production costs have a positive and significant relationship to gross profit.
Beban Piutang Tak Tertagih yang berpengaruh kepada tingkat Profitabilitas Pada PT Holcim Indonesia Tbk Tahun 2009 - 2017 Teti Sumarni; Linda Daniati Melinda; Agie Nurmansyah
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 uncollectible receivables on profitability at PT Holcim Indonesia Tbk. Period 2009 - 2017 Every company is trying to get a large profit and investors want their investment to continue to increase, the company will increase by controlling uncollectible receivables so well that there is an increase in the company's profitability, one of the indicators is a stable profitability (Net Profit Margin) or even always decreases. Researchers use quantitative research methods. The technique used in sampling is Nonprobability Purposive Sampling. Nonprobability Purposive Sampling is a sampling technique with certain considerations. To collect data, use documentation. The analysis technique used in this study is simple linear regression analysis. The effect of uncollectible receivables on the profitability obtained results and conclusions can be made from the calculation results, namely the significance value for uncollectible receivables at share price is 0.003> 0.05. Thus the hypothesis is accepted. it means that the Uncollectible Cost affects the profitability. the magnitude of adjusted R2 value is 0.727 which means that the variability of the dependent variable that can be explained by the variability of the independent variable is 72.7% while the remaining 27.3% is explained by other variables not included in the regression model.
Analisis Kuantitatif Pendapatan Pajak Reklame terhadap Pendapatan Asli Daerah Pemerintah Daerah Kota Tasikmalaya di Dinas Pendapatan Kota Tasikmalaya Budi Lesmana; Riri Rumaiza
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 5 No 1 (2019): JRAK - JANUARI 2019
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

The title of this research is “Quantitative Analysis Earnings of Advertising Tax towards Regional Ordinary Earning Goverment Regional Tasikmalaya City in Dinas Pendapatan kota Tasikmalaya”. Dinas pendapatan (DIPENDA) kota Tasikmalaya is one Institution of Geverment moving to muster Regional Ordinary Earnings in Tasikmalaya city. One type from Regional Ordinary Earning Tasikmalaya city is Advertising Tax. This research aim to know how percentage of earnings advertising tax towards regional ordinary earning gevernment regional Tasikmalaya city in Dinas pendapatan kota Tasikmalaya and ti know how of tax worker do observation. Method of research used by method of Deskriptive Ratio. Having taken steps analyze and the problem solution,writer get conslusion that percentage earnings of advertising tax towars regoinal ordinary earning goverment 0.736%. while effort ti increase observation among tax workw=er to tax prayer that is improve observation process throught monitoring,observation and operation for as diametrical as collection prosess, apply more coherent sanction to tax-dodger and to worker which impinge regulation of according to invitation going into effect, improve sercice to tax payer, give socialization to tax payer, arrange in order advertising which not yet paying tax of its advertising, make –up of quality of SDM in Dinas Pendapatan Kota Tasikmlaya.
Peran Akuntansi Lingkungan Hidup di Indonesia Yulianto
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 5 No 1 (2019): JRAK - JANUARI 2019
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

Environmental accounting is the branch of accounting science which records, measures, reports, discloses quantitative data related to problems or issues of environment on stakeholders and entities behalf in order the gradation of environmental quality can be reduced based on financial accounting standard. The object of environmental accounting is externality or external cost. Environmental quality costs can be classified into four categories : (1). prevention costs; (2). detection costs; (3). internal failure costs; and (4). external failure costs. Prevention costs refer to the costs incurred to prevent, or the costs arising as a result of low-quality of the environment. Detection costs refer to the costs intended to determine that product, process, and other activities conform to environmental standards. Internal failure costs refer to the costs incurred on production. External failure costs refer to the costs incurred after production. External cost can be recorded as direct cleaning cost, disposal cost, administrative and legal cost, new plant and equipment cost. The claims of the court can be recorded as contingent liability and must be disclosed on notes to financial statements. There are several methods can be used to measure external cost such as opportunity cost approach, surrogate valuation, interview, survey, questionnaire that involves the victims of negative effects of industrialization or environment as the respondents. The role of environmental accounting in Indonesia is to prepare qualitative data to record, measure, report and disclose transactions and events related to environmental problems in frame of reducing the gradation of environmental quality on firms and stakeholders behalf based on Indonesian financial accounting standard (SAK) and Indonesian constitution and legislation of environment
Implementasi Independensi dan Pengalaman Kerja terhadap Kualitas Audit di Inspektorat Kota Tasikmalaya Tahun 2019 Budi Harto; Sinta Juwitasari
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 5 No 1 (2019): JRAK - JANUARI 2019
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

This study aims to examine and determine the effect of independence and work experience on audit quality in the Inspectorate of Tasikmalaya City. This research is a quantitative research with a descriptive approach. The population in this study was the Auditor of the City of Tasikmalaya, totaling 18 people. The data used in this study are primary data collected through a questionnaire survey directly. Data analysis uses multiple linear regression analysis. Multiple linear analysis. The results of the study with multiple linear regression analysis showed that independence and work experience had a positive and significant effect on audit quality. There is a positive and significant effect of Independence and Work Experience on Audit Quality simultaneously in the Tasikmalaya City Inspectorate. This is indicated by the calculated F value of 122.701 is greater than the F table of and the probability value of the significance of Independence and Work Experience is 0.000 and smaller than 0.05. The coefficient of determination shows the value of R2 (R Square) is quite high at 0.942, this shows that 94.2% of audit quality in the Tasikmalaya City Inspectorate is influenced by Independence and Work Experience while the remaining 5.8% is influenced by other variables outside this study.
Analisis Perbandingan Metode Penilaian Persediaan FIFO dan Rata-Rata terhadap Laba Perusahaan CV. Mitra Jaya Depok Imas Tita Rosita; Rahmat Mulyana
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 5 No 1 (2019): JRAK - JANUARI 2019
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

This type of research used in this study is quantitative research, with data used are primary data sourced from the company itself and analyzed or calculated by the author. The statistics used are normality test, correlation test and T test (Paired Simple T Test) using SPSS version 23.Based on the results of the author's calculation and statistical analysis, it is known that the average valuation method is better used by the company compared to the FIFO method in terms of maximizing the profits obtained. The average method results in lower cost of goods sold compared to the FIFO method. For the FIFO method, the mean of profit is 453.909.147,7500, while for the average method, the mean of profit is 454.004.808,4650. Because the average value of the profits obtained in the FIFO method 453.909.147,7500 < the average method 454.004.808,4650 means that there is a descriptive difference on the average of the profits generated.
Peningkatan Arus Kas berdampak terhadap Tingkat Likuiditas Perusahaan pada PT Indofood CBP Sukses Makmur Tbk Periode 2008-2017 Mochamad Syaiful Ramadan; Titim Cahyani
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 5 No 1 (2019): JRAK - JANUARI 2019
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

Based on the results of statistical analysis it is known that the level of liquidity of the company during the period 2008 to 2017 has increased and decreased from year to year. The average increase and decrease in the level of company liquidity occurs once a year. But there is also a decrease that occurred 2 years in a row namely in 2016 amounted to 150,813% and in 2017 amounted to 150,272% which initially in 2015 the company's liquidity level was 170,533%. So there is a significant decrease from that year. Then the company's cash flow from 2008 to 2014 has increased, which is also accompanied by ups and downs of the company's current debt. Whereas from 2014 to 2015, the company's cash flow decreased initially from Rp14,157,805 to Rp12,962,041. However, in the following years, cash flow increased again, in 2016 the company's net cash flow was Rp. 13,362,236, and in 2017 the company's net cash flow was Rp. 13,689,998. And Cash Flow (X) of PT. Indofood CBP Sukses Makmur Tbk. significant effect on the Liquidity Level (Y) of the company from 2008 to 2017, with a significance level of 0.014.

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