cover
Contact Name
Siti Aliyah
Contact Email
sitialiyah@unisnu.ac.id
Phone
+6281328762679
Journal Mail Official
jra@unisnu.ac.id
Editorial Address
Jl. Taman Siswa, Pekeng, Tahunan, Kec. Tahunan, Kabupaten Jepara, Jawa Tengah 59451
Location
Kab. jepara,
Jawa tengah
INDONESIA
Jurnal Rekognisi Akuntansi (JRA)
ISSN : -     EISSN : 28286499     DOI : -
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
Articles 4 Documents
Search results for , issue "Vol. 3 No. 2 (2019)" : 4 Documents clear
Analisis Pengelolaan Badan Usaha Milik Desa (Bumdes) Amanah Jati di Desa Jambu Timur Nofi Haryanti; Subadriyah Subadriyah
Jurnal Rekognisi Akuntansi Vol. 3 No. 2 (2019)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.184 KB) | DOI: 10.34001/jra.v3i2.135

Abstract

This type of research is qualitative with a descriptive approach. The research aims to find out how the management of BUMDes Amanah Jati, how the conformity of Permendes No. 4 of 2015 in the organizational structure of BUMDes Amanah Jati, how the constraints in the formation of BUMDes Amanah Jati, as well as how the potential of BUMDes Amanah Jati to the Original Income of the Village (PADes) of Jambu Timur. The results of the study stated that the management of BUMDes Amanah Jati based on goals, goals, coordination up to the flow of management has described the management of BUMDes well, but there are still some factors that are not in accordance with the expectations in Permendes. The suitability of Permendes No. 4 of 2015 is not yet in accordance with the organizational structure and management so it will most likely be changed in accordance with government regulations. The obstacles faced in the most dominant management are HUMAN RESOURCES, in addition to facilities, infrastructure facilities and business premises. That's why BUMDes Amanah Jati until now has not been able to increase pades Jambu Timur.
Pengaruh Kinerja Keuangan dan Good Corporate Governance terhadap Nilai Perusahaan melalui Pengungkapan Islamic Sosial Reporting sebagai Variable Moderasi (Studi Empiris Pada Perusahaan yang Terdaftar di JII Pada Tahun 2017-2018) Alfiatur Rohmaniyah; Aida Nahar
Jurnal Rekognisi Akuntansi Vol. 3 No. 2 (2019)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.419 KB) | DOI: 10.34001/jra.v3i2.136

Abstract

The economy in Indonesia is getting better because many entrepreneurs are able to manage their companies well. A good company is a company that has good corporate value. This study aims to analyze the effect of financial performance and corporate governance on firm value and moderated by Islamic Social Reporting on active companies listed in the Jakarta Islamic Index (JII) in 2017-2018 as many as 58 companies. This study uses the dependent variable, namely firm value, the independent variable, namely financial performance and corporate governance and the moderating variable of Islamic Social Reporting. The type of data in this study is quantitative data. This study uses secondary data from the annual reports of active companies published by the Jakarta Islamic Index in 2017-2018. Data analysis used multiple linear regression equation. The results of this study indicate that financial performance has a significant negative effect on firm value, Corporate Governance has a significant negative effect on firm value. Meanwhile, ISR is able to strengthen the relationship between financial performance and firm value and strengthen the relationship between corporate governance and firm value.
Pengaruh Komitmen Organisasi dan Budaya Kerja Islami Terhadap Prestasi Kerja Karyawan Pada KSPPS BMT Aman Utama Jepara Amru Nawawi; Silviana Pebruary
Jurnal Rekognisi Akuntansi Vol. 3 No. 2 (2019)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (797.47 KB) | DOI: 10.34001/jra.v3i2.173

Abstract

This research aims to analyze the influence of organizational commitment and Islamic work culture on employee work performance on KSPPS BMT Aman Utama Jepara partially. To analyze the influence of organizational commitment and Islamic work culture on employee work performance on KSPPS BMT Aman Utama Jepara simultaneously. To analyze which factors most affect employee work performance at KSPPS BMT Aman Utama Jepara. The population in this study was employees of KSPPS BMT Aman Utama Jepara which amounted to 48 people. The data analysis techniques used are multiple linear regression, t test and F test. The results showed that there was an influence on organizational commitment to employee work performance in KSPPS BMT Aman Utama Jepara. There is an influence of Islamic work culture on employee work performance on KSPPS BMT Aman Utama Jepara. There is an influence of organizational commitment and simultaneous Islamic work culture on employee work performance at KSPPS BMT Aman Utama Jepara. Based on the regression value, the factor that has the most influence on employee work performance is organizational commitment. So it is expected that KSPPS BMT Aman Utama Jepara to increase employee commitment so that work performance increases.
Pengaruh Religiusitas, Pengalaman Kerja dan Kepuasan Kerja Terhadap Produktivitas Kerja Karyawan KSPPS BMT Kowanu Nugraha Kudus Anang Fanani; Silviana Pebruary
Jurnal Rekognisi Akuntansi Vol. 3 No. 2 (2019)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (849.921 KB) | DOI: 10.34001/jra.v3i2.174

Abstract

This study aims to analyze the influence of religiosity, work experience and job satisfaction on the work productivity of KSPPS BMT KOWANU Nugraha Kudus employees partially and simultaneously and to find out the factors that most affect employee work productivity. The population in this study was an employee of KSPPS BMT KOWANU Nugraha Kudus which amounted to 30 people. The data analysis techniques used are multiple linear regression, t test and F test. The results showed that there was an influence of religiosity on the work productivity of KSPPS BMT employees Kowanu Nugraha Kudus, based on a regression coefficient value of 0.588. There is an effect of work experience on the work productivity of KSPPS BMT kowanu nugraha Kudus employees, based on a regression coefficient value of 0.925. There is an effect of job satisfaction on the work productivity of KSPPS BMT Kowanu Nugraha Kudus employees, based on a regression coefficient value of 0.475. There is an influence of religiosity, work experience and job satisfaction on the work productivity of KSPPS BMT employees Kowanu Nugraha Kudus, based on a calculated F value greater than the table F (41,519>2.92). The factor that has the greatest influence on work productivity is work experience, so it is expected that KSPPS BMT Kowanu Nugraha Kudus in recruiting employees who already have work experience so that work productivity increases.

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