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Siti Aliyah
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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. 2 No. 1 (2018)" : 5 Documents clear
Analisis Faktor-Faktor Fundamental yang Mempengaruhi Harga Saham (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar LQ45 di Bursa Efek Indonesia Periode 2012-2017) Fatchur Rohman; Talchis Afkar
Jurnal Rekognisi Akuntansi Vol. 2 No. 1 (2018)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (405.978 KB) | DOI: 10.34001/jra.v2i1.119

Abstract

In general, it can be said that information about the company can assist the assessment in making decisions. One of the main information needed is accounting information. The purpose of this study was to determine the effect of fundamental factors on stock prices listed on the Indonesia Stock Exchange. This research data was collected by survey method on LQ45 manufacturing companies listed on the Indonesia Stock Exchange. The types and sources of data used in this study are secondary data consisting of reports on Net Profit Margin, Return On Assets, Return On Equity, Return On Investment, Earning Per Share, Price Earning Ratio, and Price to Book Value. Secondary data sources come from Indonesian www.idx.co.id. The research data were then analyzed using the SPSS version 20.0 program significant effect of Return On Assets and Earnings Per Share on stock prices. There is no significant effect of Net Profit Margin, Return On Assets, Return On Equity, Return On Investment, Price Earning Ratio and Price to Book Value on Stock Prices. This is because the observation period for 6 years affected R square by 77.%. So the effect is quite large from the 7 ratio measuring tools used. While 23% is explained by other factors such as political and economic conditions.
Analisis Penyebab Penunggakan Pajak Kendaraan Bermotor (PKB) Di Jepara Subadriyah Subadriyah; Siska Alfiani
Jurnal Rekognisi Akuntansi Vol. 2 No. 1 (2018)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (378.16 KB) | DOI: 10.34001/jra.v2i1.121

Abstract

This research was conducted at the Regional Revenue Service Unit (UPPD) office of Jepara Regency. This study was conducted to determine the variables of awareness, income, distance of residence, quality of service, negligence, education and understanding of taxes affect motor vehicle tax arrears. The analytical tool used is quantitative analysis. The sample in this study were motorized vehicle taxpayers registered at the Jepara Regency Revenue Service Unit (UPPD) office, totaling 100 respondents. The analytical method used is Multiple Linear Regression analysis. The sampling method used is simple random sampling. The results of this study indicate that based on statistical results the t value of the awareness variable has a negative effect. Income variable has a positive influence. The variable of residence distance has a negative effect, the variable of service quality has a negative influence. Negligence variable has a positive effect. The education variable has a negative effect. The tax understanding variable has a positive effect on Motor Vehicle Tax Arrears. Based on the f test, the variables of awareness, income, distance of residence, quality of service, negligence, education and understanding of taxes together affect the arrears of Motor Vehicle Tax.
Faktor-Faktor Yang Mempengaruhi Efektivitas Pengelolaan Keuangan Daerah Subadriyah Subadriyah; Lailatul Khafiza
Jurnal Rekognisi Akuntansi Vol. 2 No. 1 (2018)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (413.254 KB) | DOI: 10.34001/jra.v2i1.122

Abstract

Based on Permendagri No. 13 of 2006 effectiveness is defined as the achievement of program results with predetermined targets, namely by comparing expenditures with results. Effectiveness is the success of an organization in achieving the planned goals. This study aims to determine the factors that influence the effectiveness of regional financial management. The factors studied include three independent variables, namely the government's internal control system, the competence of human resources, and the regional financial accounting system.The data used is primary data. Data was collected by distributing questionnaires to the head of the finance department and staff in the finance department at the OPD Jepara Regency, totaling 41 OPD. So that the total questionnaires distributed were 82 questionnaires. The sampling technique was done by simple random sampling. The method of analysis used multiple linear regression analysis. The results showed that (a) SPIP had a significant positive effect on the effectiveness of regional financial management, (b) SAKD had a significant positive effect on the effectiveness of regional financial management, (c) HR competence had a significant positive effect on the effectiveness of regional financial management, and (d) simultaneously SPIP, SAKD and HR competencies affect the effectiveness of regional financial management
Analisis Pengaruh Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Pengendalian Internal Terhadap Ketepatwaktuan Pelaporan Keuangan Desa (Studi Kasus Pada Pemerintah Desa di Wilayah Kecamatan Kembang, Bangsri Mlonggo Kabupaten Jepara) Yanto Yanto; Burhanuddin Burhanuddin
Jurnal Rekognisi Akuntansi Vol. 2 No. 1 (2018)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.383 KB) | DOI: 10.34001/jra.v2i1.123

Abstract

This study aims to examine the Effect of Human Resources, Utilization of Information Technology, Internal Control on Timeliness of Village Financial Reporting. This type of research is classified as descriptive analysis research. Respondents in this study were village heads/high-ranking officials in the Kembang sub-district, Bangsri, Mlonggo, Jepara Regency, totaling 30 people. The sampling technique used is the survey method. The method of data collection is by distributing questionnaires. Data analysis technique using multiple regression with t test. The results of the test obtained are that the Human Resources and Information Technology Utilization variables have no significant effect on the Timeliness of Village Financial Reporting, while the Internal Control variable has a significant effect on the Timeliness of Village Financial Reporting.
Analisis Perbandingan Kinerja Keuangan Perusahaan Farmasi Milik Pemerintah (BUMN) Dengan Perusahaan Farmasi Swasta di Bursa Efek Indonesia (Periode 2013-2017) Aida Nahar; Erlinda Dyah Evisa
Jurnal Rekognisi Akuntansi Vol. 2 No. 1 (2018)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.557 KB) | DOI: 10.34001/jra.v2i1.125

Abstract

The financial performance of a company can be interpreted as a good prospect or future, growth and development potential for the company. This study aims to analyze the comparison of financial performance between government-owned pharmaceutical companies (BUMN) and private pharmaceutical companies listed on the Indonesia Stock Exchange from 2013-2017. The variables used to compare are profitability ratios (GPM, NPM, OPM, ROA, ROI, and ROE). The research population is all pharmaceutical companies listed on the IDX. The sampling method is saturated sample. The number of samples is 6 government-owned pharmaceutical companies and 2 private pharmaceutical companies. The data collection method is by recording financial statement documents and data analysis using the Independent sample T-test. The results showed that there were differences in financial performance between government-owned pharmaceutical companies (BUMN) and private pharmaceutical companies. This is because each variable produces a profitability value greater than = 0.05. Private Pharmaceutical Companies can develop and maintain what has been achieved and State Owned Pharmaceutical companies should give the government freedom of management for company management, so that companies develop their products, not only domestically but also abroad.

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