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INDONESIA
Jurnal Riset Akuntansi dan Keuangan
Published by Universitas Kristen Duta Wacana
ISSN : 02165082     EISSN : 27147258     DOI : dx.doi.org/10.21460/jrak
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Jurnal Riset Akuntansi dan Keuangan (p-ISSN: 0216-5082; e-ISSN: 2714-7258) adalah jurnal yang dipublikasikan oleh Fakultas Bisnis Universitas Kristen Duta Wacana yang terbit dua kali setahun (Februari dan Agustus). Jurnal ini didedikasikan sebagai sarana untuk berbagi dan diseminasi studi-studi terbaru dari para peneliti akuntansi dan keuangan. Artikel-artikel empiris yang menyajikan riset yang akurat dan teliti secara metodologis dan temuan yang mencerahkan sangat dinantikan. Kami memastikan proses penyuntingan dan ulasan sejawat yang berkualitas tinggi untuk menegakkan integritas ilmiah dan memberikan asupan pengetahuan terbaik untuk masyarakat yang lebih luas. Kami hanya menerima karya asli penulis yang belum pernah diterbitkan di jurnal atau penerbitan lainnya. Jurnal Riset Akuntansi dan Keuangan menyambut paper-paper dalam bidang-bidang berikut: Akuntansi Perilaku Akuntansi Manajemen Akuntansi Auditing Perpajakan Keuangan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 276 Documents
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ANALISIS PELAPORAN SEGMEN DAtAnfi PSAK NO.5 (EDlSt 1994) DAN PSAK NO. 5 (EDISI REVISI 2000) Putriana Kristanti
Jurnal Riset Akuntansi dan Keuangan Vol 2, No 2 (2006): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2006.22.125

Abstract

The reseuch about accoanting standard, information content, the role : and the impact of segment information is develoveped, but ryot in Indonesia.  The purpose of this research is to investigate about PSAK No. 5, the initial$t and the revision. How far are the firm disclose their segment inforrntion afier ond before the standord is effective? The empirical evidence from 64 sample rtrus show that the standard, specially PSAK No, 5 (edisi wvisi 2A0Q is effeetive to motivde the firm discloseinformotion segwe#- PSAK Na, 5 (edisi revbi 20A$ is bapr thet PSAK No, 5 (edisi 1994). Utder PSAK No, 5 (ediii rzvisi 2AND &5.94% of the saruplef*nts redefmed their prinury segments. Tlere sre.4i.75% of the sample firms use line-of-business for the pi*wy segilent a$.a@ition with geogr$tc &e as tlre secodwy segment. Six items ae rcported in segment information of 4j.75oi sample Jirms. Segment revenue is reported by all of tle sample firms.Keywords : segnent information, PSAK No. 5 (lgg4),PSAK No. 5(Revisi 2ffi0); disclose, primary segtnent, secondary segment,line-of business, geografic area.
KINERJA KEUANGAN PEMERINTAH KABUPATEN MANOKWARI DITINJAU DARI DERAJAT OTONOMI FISKAL DAN INDEKS KEMAMPUAN RUTIN Johanes Paulus Koromath
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 1 (2016): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2016.121.182

Abstract

This study aims to analyze the financial capability of Manokwari regency government seen from theratio of the degree of fiscal autonomy and capability index ratio routine. The data used are secondarydata include the data of the Regional Income (Pendapatan Daerah), the realization of Local OwnRevenue (Pendapatan Asli Daerah), and Routine Expenditures (Belanja Rutin) in 2010 through 2014.Data analysis using financial ratio analysis. The results of this study showed that the degree of fiscalautonomy Manokwari district is at the low category. It is seen that in the mean is 3.00% or at veryless or categories range 0.00% to 10.00%.Furthermore Routine capability index is in the lowcategory. It is seen that in the mean is 16.5% or are at very less or categories range 0.00% to 20.00%.Keywords: regional income, local own revenue, routine expenditures
PERBEDAAN EARNINGS MANAGEMENTBERDASARKAN UKURAN PERUSAHAAN: STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BEI Fensy Oktavia Komala
Jurnal Riset Akuntansi dan Keuangan Vol 6, No 2 (2010): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2010.62.39

Abstract

The purpose of this reseacrh is to investigate Earnings management differences accross companies according to its size. Previous researches show company size tend to affect earnings management behavior. Sample are collected from companies listed on Indonesian Stock Exchange year over 2003-2009. Using Chi-Square Test, the result shows that statistically there is no differences of Earnings management magnitude between small, medium and large companies. Keywords:  Earnings Management, Discretionary Accruals, Non Discretionary Acruals, Total Accruals.
PERSEPSI KEMUDAHAN PENGGUNAAN, PERSEPSI MANFAAT, COMPUTER SELF EFFICACY, DAN KEPUASAN PENGGUNA SISTEM INFORMASI AKUNTANSI Elisabeth Octaviana Tri Setyowati; Agustini Dyah Respati
Jurnal Riset Akuntansi dan Keuangan Vol 13, No 1 (2017): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2017.131.281

Abstract

This purpose of this research is to analyse the impact of perceived usefulness, perceived ease of use and computer self efficacy toward satisfaction of accounting information system users with a study at the coffee shops in Sleman Regency. The population was the employee of the coffee shops in Sleman Regency who were using accounting information system. The snowball sampling technique were used to select the sample. This research used primary data as the main data source. Instrument used in this research was a questionnaire. The data analysis method used was multiple regression analysis. The results showed that perceived usefulness and perceived ease of use had significant impact toward satisfaction of accounting information system users at the employee of the coffee shops in Sleman Regency. Contrary, computer self efficacy did not have significant impact toward satisfaction of accounting information system users at the employee of the coffee shops in Sleman Regency.Keywords: Accounting Information System Users’ Satisfaction, Perceived Usefulness, Perceived Ease Of Use, Computer Self Efficacy.Penelitian ini bertujuan untuk menguji pengaruh persepsi kemudahan penggunaan, persepsi manfaat dan computer self efficacy terhadap kepuasan pengguna sistem informasi akuntansi pada karyawan coffee shop di Kabupaten Sleman. Populasi yang diteliti adalah karyawan coffee shop yang memakai sistem informasi akuntansi. Teknik pengambilan sampel dalam penelitian ini menggunakan pendekatan non-probability sampling, yaitu dengan cara snowball sampling. Data yang digunakan bersumber dari data primer. Teknik pengumpulan data yang digunakan adalah kuesioner. Teknik analisis data yang digunakan adalah analisis deskriptif dan analisis regresi berganda. Hasil penelitian menunjukkan bahwa persepsi kemudahan penggunaan persepsi dan manfaat berpengaruh signifikan terhadap kepuasan pengguna sistem informasi akuntansi pada karyawan coffee shop di Kabupaten Sleman. Sebaliknya, computer self efficacy tidak berpengaruh signifikan terhadap kepuasan pengguna sistem informasi akuntansi pada karyawan coffee shop di Kabupaten Sleman.Kata kunci: Kepuasan Pengguna Sistem Informasi Akuntansi, Persepsi Kemudahan Penggunaan, Persepsi Manfaat, Computer Self Efficacy
PENGARUH KEBIJAKAN MANAJEMEN KEUANGAN TERHADAP NILAI PERUSAHAAN Umi Murtini
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 1 (2008): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2008.41.141

Abstract

Manajemen keuangan berkewaiiban untuk membuat keputusankeuangan yang terdiri dari keputusan pendanaan, investasi dandeviden. Keputusan keuangan yang tepat dapat memaksimumkan nilai perusaliaan (tujuan perusahaan). Alat analisis yang digmakan adalah regresi dengan data panel. Penelition ini menemukon bahwa kcputusan pendanaan dan investasi mempengaruhi nilai perusahaan, sedang keputusan dividen tidak mempengaruhi nilai Perusahaan.Keywords: keputusan pendonaan, keputusan investasi, keputusandiv iden, nilai perusahaan.
AKUNTAN 4.0: RODA PENGGERAK NILAI KEBERLANJUTAN PERUSAHAAN MELALUI ARTIFICIAL INTELLIGENCE & TECH ANALYTICS PADA ERA DISRUPTIF Belinda Azzahra
Jurnal Riset Akuntansi dan Keuangan Vol 16, No 2 (2020): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2020.162.376

Abstract

ABSTRACT Accountants has significant role to achieve corporate sustainability. However, with the advancement of technology, the existence of accountants starts to be questioned. According to a survey conducted by Osborne and Frey in 2013, University of Oxford, accountants has 94% chances to be replaced in the future. Based on these data, accountants are now entering the new era of disruption, which is provable by the existence of artificial intelligence. The future of business and accountants are entering grey area and sustainability is the most vital things to be discussed for now. To challenge the status quo, it is demanded for research about the role of accountant as value driver in digital era. In the future, young accountants must act as catalysts of value for business to ensure that every stakeholder get benefit. Therefore, at least there are five strategies that accountants could prepare, which are: understanding of business acumen, technological savvy, storytelling skill, fundamental data skill, and strategic thinking skill. I believe with these five strategies, accountants profession will still exist and not being the ‘disrupted’ but the ‘disruptor’ of Industrial Revolution 4.0 era.Keywords: accountants, artificial intelligence, corporate sustainability, disruptive era, value-driven ABSTRAK Akuntan memiliki peran penting untuk mencapai keberlanjutan perusahaan. Namun dengan kemajuan teknologi, keberadaan akuntan mulai dipertanyakan. Menurut survei yang dilakukan oleh Osborne dan Frey pada tahun 2013, Universitas Oxford, akuntan memiliki peluang 94% untuk diganti di masa depan. Berdasarkan data tersebut, akuntan kini memasuki era baru disrupsi, yang dibuktikan dengan adanya kecerdasan buatan. Masa depan bisnis dan akuntan memasuki wilayah abu-abu dan keberlanjutan adalah hal yang paling vital untuk dibahas untuk saat ini. Untuk menantang status quo, diperlukan penelitian tentang peran akuntan sebagai value driver di era digital. Di masa depan, akuntan muda harus bertindak sebagai katalis nilai bagi bisnis untuk memastikan bahwa setiap pemangku kepentingan mendapatkan manfaat. Oleh karena itu, setidaknya ada lima strategi yang dapat disiapkan akuntan, yaitu: pemahaman business acumen, technology savvy, storytelling skill, fundamental data skill, dan strategic thinking skill. Saya yakin dengan lima strategi ini, profesi akuntan akan tetap eksis dan bukan menjadi ‘didisrupsi’ melainkan ‘pengganggu’ era Revolusi Industri 4.0.Kata kunci: akuntan, kecerdasan buatan, keberlanjutan perusahaan, era disrupsi, value-driven 
ANALISIS FUNDAMENTAL DAN TEKNIKAL SEBELUM DAN SESUDAH MERGER PADA PERUSAHAAN CIPUTRA DEVELOPMENT Wendra Hartono; Andhika Widjojo
Jurnal Riset Akuntansi dan Keuangan Vol 14, No 1 (2018): Jurnal Riset Akuntasi & Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2018.141.298

Abstract

On January 12, 2017, there will be a merger of 3 Ciputra Group companies into one that is coded CTRA. The purpose of this study is to provide an overview and consideration to investors or potential investors before deciding to buy CTRA shares. Second, to analyze stock price movements before and after the merger of CTRA shares. This study uses qualitative methods using literature studies. The timeline that will be used in this research is (1) before the merger, (2) at the time of the merger, (3) after the merger. Based on the fundamental analysis: CTRA's stock valuation is increasing, and CTRA shares are getting more liquid because the number of shares outstanding is greater, and is more often traded on the exchange. ROE from CTRA has not changed much, still in the range of 6% per year. Based on technical analysis, it can be concluded that the movement of CTRA shares throughout 2017 tends to form a bearish trend. Based on the results of the impact of corporate policy analysis: KPR payment schemes are increasingly attractive by CTRA, broader diversification, and CTRA is able to access financial resources from CTRP and CTRS that were previously separate.Keywords: Fundamental, Technical, and Merger ABSTRAKPada tanggal 12 Januari 2017, akan diadakan merger atau penggabungan 3 perusahaan Ciputra grup menjadi satu saja yang berkode CTRA. Tujuan dari penelitian ini adalah untuk memberikan gambaran dan bahan pertimbangan kepada para investor atau calon investor sebelum memutuskan untuk membeli saham CTRA. Kedua, melakukan analisis pergerakan harga saham sebelum dan sesudah merger saham CTRA. Penelitian ini menggunakan metode kualitatif dengan menggunakan kajian literatur. Timeline yang akan digunakan dalam penelitian ini adalah (1) sebelum merger, (2) pada saat merger berlangsung, (3) sesudah merger. Berdasarkan  analisis fundamental:  valuasi saham CTRA meningkat, dan  saham  CTRA semakin likuid karena jumlah saham beredar lebih besar, dan lebih sering diperdagangkan di  bursa.. ROE dari CTRA tidak banyak berubah, masih dikisaran 6% per tahun. Berdasarkan  analisa teknikal, dapat disimpulkan bahwa pergerakan saham CTRA sepanjang tahun 2017 cenderung membentuk trend bearish.  Berdasarkan   hasil dampak analisis kebijakan korporasi: skema pembayaran KPR yang semakin menarik oleh CTRA,  diversifikasi yang lebih luas,  dan CTRA mampu  mengakses sumber-sumber keuangan dari CTRP dan CTRS yang sebelumnya terpisah.Keywords:  Fundamental, Teknikal dan Merger
MENGEMBANGKAN PENDIDIKAN KEWIRAUSAHAAN DALAM MATA KULIAH MANAJEMEN PEMASARAN DENGAN MENGGUNAKN PROJECT BASED LEARNING : STIJDI KASUS I.JNIVERSITAS CIPUTRA Wiarawan ED Radianto
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 2 (2009): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2009.52.156

Abstract

The need of entrepreneurial skill is emergtng along with the increasing of unemployment. Consequently, many higher education especially university integrate entrepreneurship in the carricalum. But yet, there are many universities still looking for the appropriate model to implement entrepreneurial skill.The essence of entrepreneuriql education is developing the spirit af entrepreneur of students in order to become entrepreneur instead of employee. Therefore, there are marcy methodologies can be studied further in term of integrating entrepreneurial tocurriculum.This study used Project Based Learning method (PBL). This method employed in Marketing Management course. The purpose of the study is to develop the spirit of entrepreneurship especially creativity and innovative, opportunity creation, and calculated risk taking. The result shows that PBL is very effectiue to increase sofi skill and to develop creativity and innovative. Also the student can understand easily aboutthe concepts of marketing.Keywords: Project Based Learning, student, entreprensurship, marketing management.
MODEL PENERIMAAN TEKNOLOGI INTERNET PADA MAHASISWA DI KOTA SEMARANG Mohammad Hasanudin
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 1 (2009): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2009.51.152

Abstract

Theoretical and ernpirical research on technologt acceptance, while aclmowledging the importance of individual beliefs about the compatibility of a technologt, has pro&tced equivocal results. This research revians studies using the TechnologtAcceptance Model (TAM| in order to create a modified model and instrument to study the acceptance of Internet technologt by students in semarang town. In this paper, we examined the relationships between the TAM constructs to explain thevmiance in the acceptance of different information technologies. Based upon the empirical research using the technologt assessrnent model, a modifi.ed TAM was developed for the acceptance of Internet-based technologies by students. and add or change one part of the TAM. The purpose of this study is (1) to apply the TAM to Internet technologt to be useful antecedents for predicting perceived usefulness, perceived ease of use and behavioral intent to use. Subject of the resemch is studentsin Semarang town, They asked tofill the qutionair abo;ut perception in internet.Keywords: Prerceived, ease of use, attitude, technology acceptance model, behavior, internet
PERBANDINGAN KINERJA KEUANGAN BANK DEVISA DAN BANK NON DEVISA DI INDONESIA Sally Ridge Angie Manuputty; Hari Sunarto
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 1 (2013): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2013.91.17

Abstract

This research is aimed at examining whether the foreign exchange banks perform better than non foreign exchange banks. The sample size of both bank categories are drawn almost evenly i.e. twenty fourth foreign exchange banks and twenty fifth non foreign exchange banks as they are listed in the Bank Indonesia for period of 2006 until 2010. The independent sample statistical t-test and U Mann Whitney test are used to examine the hypothesis. Almost all financial ratios as indictors’ bank performance disclose that foreign exchange banks surpass those non foreign exchange banks. The descriptive statistic of financial ratios may reflect the advantage of the former bank category such larger geographic coverage and superiority in management team. However, according inference statistical test came to conclusion that foreign exchange bank performs better significantly in lower operational risk and hence lower cost of fund respectively. The non foreign exchange bank category prove a better in capital adequacy ratio, however the foreign exchange bank category has superior absolute paid up capital. Keywords : financial performance, foreign exchange bank, non foreign exchange bank.

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