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Siti Aliyah
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sitialiyah@unisnu.ac.id
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+6281328762679
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jra@unisnu.ac.id
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Jl. Taman Siswa, Pekeng, Tahunan, Kec. Tahunan, Kabupaten Jepara, Jawa Tengah 59451
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INDONESIA
Jurnal Rekognisi Akuntansi (JRA)
Published by Universitas Islam Nahdlatul Ulama Jepara
ISSN : -     EISSN : 28286499     DOI : -
Core Subject : Economy, Science, Social,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Jurnal Rekognisi Akuntansi (JRA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari penelitian mahasiswa, dosen dan penelitia di bidang Akuntansi. Jurnal ini dikelola oleh Fakultas Ekonomi dan Bisnis Unisnu Jepara dan terbit dua kali dalam setahun pada bulan September dan Maret. Topik penelitian yang dapat dipublikasikan pada Jurnal Rekognisi Akuntansi (JRA) meliputi riset-riset kuantitatif maupun kualitatif pada bidang: 1. Akuntansi keuangan dan pasar modal 2. Akuntansi manajemen 3. Akuntansi sektor publik 4. Pemeriksaan akuntansi (auditing) 5. Sistem informasi akuntansi 6. Perpajakan 7. Akuntansi syariah
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 1 No. 1 (2017)" : 5 Documents clear
Faktor-Faktor yang Mempengaruhi Pendapatan Nelayan Kecamatan Mlonggo, Kabupaten Jepara (Studi Nasabah PT. Bank Tabungan Pensiunan Nasional Syari’ah Tbk) Yanto Yanto; Naila Sofiana
Jurnal Rekognisi Akuntansi Vol. 1 No. 1 (2017)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (499.983 KB) | DOI: 10.34001/jra.v1i1.97

Abstract

In line with the development of the Indonesian economy in recent years and several sectors in the economy experiencing quite good growth, one of which is the fisheries and marine sector. The fishery sector is also one of the government's targets in an effort to increase non-oil and gas exports. With such great potential, the marine and fisheries sector can become a leading sector in the national economy. These abundant marine resources can potentially be utilized to improve the standard of living in the welfare of fishing communities.The method used in this research isresearch using a quantitative approach. The research subjects are fishermen who have been registered as customers of PT. Bank Tabungan Pensiunan Nasional. Tbk branch of Mlonggo District, Jepara Regency, as the unit being analyzed. The research sample was 50 fishermen using random sampling technique. To find out the factors that affect the income of fishermen in Mlonggo sub-district, simple linear regression analysis is used.The results of the research from the respondents can be concluded that the variables of working capital, work experience, long working hours are positive and significantly affect fishermen's income. While the age variable is not significant in influencing the income of fishermen
Analisis Faktor-Faktor yang Mempengaruhi Pendapatan Asli Daerah (PAD) (Studi Pada Pemerintah Kabupaten Kudus Periode Tahun 2008-2015) Fatchur Rohman; Widya Sofiana
Jurnal Rekognisi Akuntansi Vol. 1 No. 1 (2017)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.216 KB) | DOI: 10.34001/jra.v1i1.98

Abstract

This study aims to determine and analyze whether the results of the collection of hotel taxes, advertisement taxes, parking taxes, and street lighting taxes have an effect on local revenue in the Kudus district government. The research method used in this study is a quantitative method, with multiple regression testing by doing the classical assumption test and t-test. The variables in this study are Hotel Tax (X1), Advertising Tax (X2), Parking Tax (X3), and Street Lighting Tax (X4) as the independent variable, and Local Revenue (Y) as the dependent variable. The data used is secondary data from 2008 to 2015 obtained from the Regional Revenue, Finance, and Asset Management Agency. The results of this study prove that partially only Hotel Tax and Street Lighting Tax have a significant positive effect on Regional Original Income, while Advertising Tax and Parking Tax have no significant effect on Regional Original Income in the Kudus Regency Government.
Faktor Faktor yang Mempengaruhi Pemahaman UMKM dalam Penyusunan Laporan Keuangan Berdasarkan SAK ETAP (Studi Kasus pada Usaha Mikro Kecil Menengah di Kabupaten Jepara) Yanto Yanto; Azis Ardi Prasetiyo
Jurnal Rekognisi Akuntansi Vol. 1 No. 1 (2017)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.312 KB) | DOI: 10.34001/jra.v1i1.99

Abstract

One of the supporting factors that cause problems in developing Micro, Small and Medium Enterprises (MSMEs) is the lack of understanding of MSMEs in the preparation of financial reports based on SAK ETAP. This study aims to determine information and socialization, educational background, education level, length of business and business size on the understanding of MSMEs in preparing financial reports based on SAK ETAP. This research was conducted on micro, small and medium enterprises (MSMEs) furniture furniture in the District of Jepara. Research data were collected by distributing questionnaires to entrepreneurs and analyzed using multiple regression with the help of SPSS version 24. The results showed that information and socialization, educational background, education level, length of business, business size had a significant effect on the preparation of financial statements based on SAK ETAP.
Upaya Dinas Perhubungan dalam Peningkatan Pemungutan Retribusi Terminal Kota Jepara Subadriyah Subadriyah; Muhammad Khairul Hakim
Jurnal Rekognisi Akuntansi Vol. 1 No. 1 (2017)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.963 KB) | DOI: 10.34001/jra.v1i1.100

Abstract

The purpose of this study was to determine the terminal retribution collection system in Jepara district, the efforts of the transportation service in increasing Jepara city terminal retribution collection and the inhibiting and supporting factors in carrying out Jepara city terminal retribution collection. This type of research is descriptive qualitative. Data collection techniques in this study were conducted by means of interviews, documentation and observation with interactive model data analysis. The results of the study can be seen that the terminal retribution collection system is carried out by two retribution collectors who stand in front of the entrance and exit of the terminal, by pulling each transport that enters the terminal according to the rates listed on the ticket and is given a TPR (sign of payment of retribution) or in accordance with the SOP for withdrawal of terminal retribution. The inhibiting and supporting factors in the implementation of the Jepara city terminal levy collection are the reduced number of vehicles, declining public transport service users, government regulations on mass transportation that have not been implemented properly, the ease with which people get / have two-wheeled transportation and private cars, community human resources who are low. The supporting factors are terminal human resources/terminal officers and the collection is carried out based on regional regulation number 22 of 2011.
Pengawasan Internal dan Pelaksanaan Sistem Akuntansi Keuangan Daerah Serta Pengelolaan Keuangan Daerah terhadap Kinerja Pemerintah (Studi Kasus Pada Pemerintah Kabupaten Jepara 2017) Subadriyah Subadriyah; Andre Anggriawan
Jurnal Rekognisi Akuntansi Vol. 1 No. 1 (2017)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.293 KB) | DOI: 10.34001/jra.v1i1.101

Abstract

This research aims to test internal supervision conducted by the government, test the implementation of the Regional Accounting Financial System and test regional financial management that affects government performance in Jepara regency. This type of research is qualitative causal research. The population of this study is all OPD in Jepara Regency which amounted to 119 OPD. The sample was calculated with the Slovin technique so that 54 OPDs were obtained or about 54% of the total number of OPDs in Jepara Regency. The method of collecting data by conducting a survey directly spreads closed questionnaires. Data analysis method using multiple linear regression analysis The results showed that (a) internal supervision has a significant effect on Government Performance, (b) Implementation of Regional Financial Accounting System has a significant effect on Government Performance, (c) Regional Financial Management has a significant effect on Government Performance, and (e) simultaneous internal supervision, implementation of regional financial accounting system, regional financial management on government performance.

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