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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. 3 No. 1 (2019)" : 5 Documents clear
Analisis Faktor-Faktor Yang Mempengaruhi Penyerapan Anggaran Pada Dinas Kesehatan Kabupaten Jepara Fatchur Rohman; Yudhi Dharmansyah
Jurnal Rekognisi Akuntansi Vol. 3 No. 1 (2019)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.443 KB) | DOI: 10.34001/jra.v3i1.130

Abstract

This study aims to examine the effect of planning documents, administrative records, human resource competencies, procurement documents, and money supply on budget absorption at the Jepara District Health Office. The research sample was 44 respondents who held positions in areas related to the budget, including Financial Administration Officers, Committee Making Officers, Technical Implementation Officers, Expenditure Treasurers, and implementing activities at the Jepara District Health Office. The results of the study using multiple linear regression showed that planning documents, administrative records, human resource competencies, and procurement documents had a significant influence on budget absorption. While the money supply does not affect the absorption of the budget.
Pengaruh Likuiditas, Profibilitas, dan Pertumbuhan Penjualan Terhadap Kebijakan Dividen (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017) Fatchur Rohman; Zulia Safitri
Jurnal Rekognisi Akuntansi Vol. 3 No. 1 (2019)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (442.403 KB) | DOI: 10.34001/jra.v3i1.131

Abstract

The background of this problem is due to fluctuations in the distribution of dividend policies or those proxied by an unstable dividend payout ratio, while investors want a stable dividend policy and the differences in the results of previous studies that make researchers want to do research. This study aims to determine the effect of Liquidity, Profitability, and Sales Growth on Dividend Policy in Consumer Goods Industrial Sector Companies Listed on the Indonesia Stock Exchange. The data used in this study are documentary data in the form of Liquidity, Profitability, Sales Growth, and Dividend Policy obtained from financial reports from the official website www.IDX.co.id. The number of samples used was 14 companies that met the criteria and were listed on the IDX in 2013-2017. Data analysis was performed using a multiple linear regression test. The results of this study indicate that: 1) liquidity has no and no significant effect on dividend policy, 2) profitability has no and no significant effect on dividend policy, 3) sales growth has no and no significant effect on dividend policy, 4) liquidity, profitability, and Sales growth together has no effect on dividend policy.
Faktor – Faktor yang Mempengaruhi Harga Saham dengan Struktur Modal Sebagai Variabel Intervening (Studi Empiris Perusahaan yang Tergabung dalam LQ 45 Periode Tahun 2015 – 2017) Subadriyah Subadriyah; Mukaromah Mukaromah
Jurnal Rekognisi Akuntansi Vol. 3 No. 1 (2019)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (512.195 KB) | DOI: 10.34001/jra.v3i1.132

Abstract

This research aims to analyze factors that affect stock prices with capital structure as intervening variables in companies incorporated in LQ45 for the period 2015-2017. This research uses dependent variables namely Stock Price, independent variables Sales Growth, Profitability, Liquidity, and intervening variables Capital Structure7. Sampling techniques are purposive sampling method, obtained samples as many as 28 manufacturing companies and using multiple linear regression and expanded with path analysis, as well as tests to determine the influence of each independent variable using the t-tes) and coefficient of determination using IBM SPSS version 23. The results showed that sales growth and capital structure had no direct effect on stock prices, profitability had a direct positive effect on stock prices, liquidity had a direct negative effect on stock prices. In this study also obtained the results of sales growth did not affect the stock price indirectly through the capital structure as an intervening variable, profitability did not have an indirect effect on the stock price through the capital structure as an intervening variable, and liquidity did not affect the stock price indirectly on the stock price through the capital structure as an intervening variable.
Studi Kualitatif Pelaksanaan Metode Akuntansi Berbasis Akrual Pada Puskesmas Tahunan Setelah Menjadi Badan Layanan Umum Daerah (BLUD) Yanto Yanto; Afrida Andriastuti
Jurnal Rekognisi Akuntansi Vol. 3 No. 1 (2019)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.454 KB) | DOI: 10.34001/jra.v3i1.133

Abstract

The change of the Annual Public Health Center into a BLUD aims to improve its services to the community as a form of implementing the Jepara Regency Government in the health sector, promoting general welfare and preserving the life of the nation. With the change to BLUD, the Annual Health Center is given flexibility in financial management by applying the implementation of the accrual-based accounting method. This type of research is qualitative with a descriptive approach to describe the actual information from the informants. While the types of data used in this study are primary and secondary data. This study aims to determine the implementation of accrual-based accounting methods, obstacles, and factors at the Annual Health Center after becoming a Regional Public Service Agency. Based on the results of the research that has been carried out, it shows that the implementation of the accrual-based accounting method at the Annual Health Center has not been implemented in accordance with Jepara Regent Regulation Number 9 of 2017. interference with the application. While the factors that influence the success of this implementation are internal control, consistency in financial reporting, and smooth access to applications.
Analisis Auditor switching Secara Voluntary yang dipengaruhi oleh Opini Audit, Pergantian Manajemen, Financial Distress, Audit Delay pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015-2017 Yanto Yanto; Sri Wahyuni Almunawaroh
Jurnal Rekognisi Akuntansi Vol. 3 No. 1 (2019)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.199 KB) | DOI: 10.34001/jra.v3i1.134

Abstract

This study aims to examine the effect of audit opinion, management turnover, financial distress, and audit delay on voluntary auditor switching in manufacturing companies. Several previous studies on the factors that influence voluntary auditor switching still show different results. Therefore, it is necessary to re-examine the factors that influence voluntary auditor switching. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017 as many as 144 companies. Based on the purposive sampling method, the research sample consisted of 129 manufacturing companies for the 2015-2017 period. The data used in this research is secondary data. The analytical tool used to test the hypothesis in this study is logistic regression analysis with SPSS 23 program and a significance level of 5%. The results of hypothesis testing indicate that there is evidence that all independent variables, namely audit opinion, management turnover, financial distress, and audit delay have no significant effect on voluntary auditor switching.

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