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Siti Aliyah
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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 8 Documents
 1 
Search results for , issue "Vol. 6 No. 2 (2022)" : 8 Documents clear
The Effect Of Capital Adequacy Ratio, Return On Asset And Financing To Deposit Ratio On Murabahah Financing Islamic Commercial Banks In Indonesia Fery Rahma Pradika; Fatchur Rohman
Jurnal Rekognisi Akuntansi Vol. 6 No. 2 (2022)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v6i2.426

Abstract

This study aims to determine the effect of Capital Adequacy Ratio, Return On Assets and Financing to Deposit Ratio on Murabahah Financing in Islamic Commercial Banks in Indonesia..The data used is secondary data, the time dimension of research data uses time series data. In this case the researcher obtained secondary data from the financial reports of Islamic commercial banks through the Financial Services Authority. The population in this study is all Islamic commercial banks registered with the Financial Services Authority (OJK) from 2016 - 2020. In this study the sample used was all data from the population. Methods of data analysis in quantitative research are Descriptive Statistics, Classical Assumption Test, Multiple Regression Analysis and Hypothesis Testing (Model Feasibility Test (F), Partial Test (t), Coefficient of Determination Test (R2)). The analytical tool used is multiple linear regression analysis with the SPSS 25 program and a significance level of 5%..The results of hypothesis testing show that there is evidence that the Financing to Deposit Ratio variable has a positive effect on murabahah financing, while the Capital Adequacy Ratio and Return On Assets variables have no effect on murabahah financing.
The Effect of Tax Knowledge, Tax Sanctions and Fiscal Services on Taxpayer Compliance (Empirical Study on Corporate Taxpayers at KPP Pratama Purwokerto) Noor Salim Salim; Asriani Yuli Saputri
Jurnal Rekognisi Akuntansi Vol. 6 No. 2 (2022)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v6i2.301

Abstract

The purpose of this study is to determine the knowledge of taxation, tax sanctions, and tax authorities on taxpayer compliance in carrying out tax obligations, namely calculating, paying and reporting taxes owed. The population in this study were the corporate taxpayers at KPP Pratama Purwokerto. The sample is determined by random sampling of 100 respondents. The method used to analyze the data is regression analysis. The method of collecting data using a questionnaire. The questionnaire was tested for validity and reliability before collecting research data. The analysis technique in this study uses the classical assumption test and multiple linear regression analysis. The results of this study indicate that knowledge of taxation has no effect on taxpayer compliance, while tax sanctions and tax administration services have a positive effect on taxpayer compliance.
Determinants Of Land And Building Tax Payer Compliance With Applicable Laws jumaiyah jumaiyah; Risa Ardianti; Wahidullah Wahidullah
Jurnal Rekognisi Akuntansi Vol. 6 No. 2 (2022)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v6i2.340

Abstract

One of the potential sources of money for regional income is the tax on land and buildings in both rural and urban areas. Land and construction tax P2 is a possible source of funding for regional financing, but because taxpayer compliance is relatively low, the reality of tax collection is still extremely challenging for the regions. The purpose of this study is to investigate how tax payer compliance among rural and urban land and building taxpayers is influenced by tax payer awareness, tax knowledge, tax penalties, and tax collection services. Using the convenience sampling approach, a sample of 100 respondents from rural and urban land and building taxpayers in Guyangan Village represented the population of this study, which included land and building taxpayers in both rural and urban locations. Primary data are used.
Analysis Of Taxpayer Satisfaction Affected By Service Quality Rohmawati Rohmawati; Yanto Yanto
Jurnal Rekognisi Akuntansi Vol. 6 No. 2 (2022)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v6i2.433

Abstract

This research is a quantitative research that aims to test empirically the reliability, responsiveness, assurance, empathy, physical form and online services on taxpayer satisfaction. The data used is primary data. Data collection was carried out by distributing questionnaires to taxpayers at KPP Pratama Jepara. The number of taxpayer respondents used as a sample is 100 people. So that the total questionnaires distributed were 100 questionnaires. Data processing is done using SPSS version 20.0 for Windows. The results of the study show that reliability, responsiveness, assurance, empathy, and physical appearance do not affect taxpayer satisfaction, while online services have an effect on taxpayer satisfaction.
The Influence of Perceived Usefulness, Perceived Ease Of Use, Perceived Risk And Trust On Interest Using Fintech Shopeepay Sindy Pratiwi; Ali Sofwan
Jurnal Rekognisi Akuntansi Vol. 6 No. 2 (2022)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v6i2.434

Abstract

The purpose of the study is to knowing the effect of Perceived Usefulness, Perceived Ease of Use, Perceived Risk and Trust on Interest in using Fintech ShopeePay.The population in this study are students of the Faculty of Economics and Business at the Islamic University of Nahdlatul Ulama Jepara who use ShopeePay. The data used in this study are primary data collected through a questionnaire survey with a total sample of 100 respondents. The sampling technique used is Slovin. The data analysis method used is multiple linear regression analysis with the help of SPSS Versi 20. The results of partial hypothesis testing are known that the Perceived Usefulness variable has no effect on Interest in using ShopeePay Fintech, the Perceived Ease of Use variable has a positive and significant effect on Interest in using ShopeePay Fintech, Perceived Risk variable has no effect on Interest in using ShopeePay Fintech, the Trust variable has a positive and significant effect on Interest in using ShopeePay Fintech
The Effect Of Profitability, Leverage, Company Size and Company Age On Corporate Social Responsibility (CSR) Disclosures (Empirical Study of Mining Companies Listed on the IDX in 2018-2020) Siti Aliyah; Moch Aminnudin; Rosa Maulidyah Santi
Jurnal Rekognisi Akuntansi Vol. 6 No. 2 (2022)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v6i2.436

Abstract

This study uses a quantitative type of research. The type of data used in this study is secondary data, namely data obtained indirectly through intermediary media (obtained and recorded by other parties). The population in this study were all mining companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020 and the sample was taken using a purposive sampling technique which was selected based on predetermined criteria. The method used in this research is multiple linear regression analysis method. The results in the study show that profitability has a possitive significant effect on the disclosure of Corporate Social Responsibility (CSR), Leverage has no effect on the disclosure Corporate Social Responsibility (CSR), Company Size has no effect on the disclosure Corporate Social Responsibility (CSR), and Company Age has a possitive significant effect on the disclosure Corporate Social Responsibility (CSR)
Effect Of Profitability, Leverage, Dividend Policy, And Investment Opportunity Set Value Company (Study of Banking Companies Listed on the Indonesia Stock Exchange in 2017-2020) Annisa Windie Widyawati; Subadriyah Subadriyah
Jurnal Rekognisi Akuntansi Vol. 6 No. 2 (2022)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v6i2.437

Abstract

This study entitled The Effect of Profitability, Leverage, Dividend Policy, and Investment Opportunity Set on Firm Value (Study on Banking Companies Listed on the Indonesia Stock Exchange in 2017-2020). And Investment Opportunity Set Against Company Value. This research is quantitative by using secondary time series data. The data collection technique in this study used purposive sampling method. Processing data in this study using Microsoft Excel and SPSS program. Data analysis techniques in this study using multiple linear regression analysis techniques, classical assumption test, hypothesis testing and descriptive statistics. The results of this study show that the variables of Profitability, Dividend Policy and Investment Opportunity Set have an effect on Firm Value, while the Leverage variable has no significant effect on Firm Value.
The Influence of Presentation of Financial Statements, Accessibility, Functional Oversight, Competence of Human Resources, and Internal Control Systems on the Accountability of Village Financial Management Ifna Aisyatun Novalia; Aida Nahar
Jurnal Rekognisi Akuntansi Vol. 6 No. 2 (2022)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v6i2.443

Abstract

The study aims to know the effects to the presentation of financial statements, accessibility, functional supervision, human resources competence, and internal control systems for village accounting management. The population and samples from this study are residential communities in Jepara distric. The method of analysis used is a quantitative descriptive analysis. Whereas the analytical tools in the study use IBM SPSS 25. The analysis used in this study is instrument testing, classic assumption testing, linear regression analysis, test F, test T, and coefficient determinations. Research shows that the presentation of financial statements and internal control systems has positive and significant effects on village financial management accountability. While accessibility, functional supervision, and competence of human resource have no effects on village financial management accountability

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