Garuda - Garba Rujukan Digital

All

Jurnal Rekognisi Akuntansi (JRA)

jra
Website

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 86 Documents

1 2 3 4 5

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

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

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.

Analisis Pengelolaan Aset Tetap Pada Badan Pengelolaan Keuangan dan Aset Daerah di Kabupaten Jepara Aida Nahar; Ambar Sari Hadiyanti
Jurnal Rekognisi Akuntansi Vol. 2 No. 2 (2018)
Publisher : Accounting Study Program, Faculty of Economics and Business

Assets are one of the important elements that must be managed properly, because in the administration of local government assets are needed to support the success of operational activities. The purpose of this study was to find out that the management of fixed assets in Jepara Regency was in accordance with the procedures, to find out that the management of fixed assets in Jepara Regency was in accordance with the Regulation of the Minister of Home Affairs Number 19 of 2016, and to find out what obstacles were experienced in reporting fixed assets in Jepara Regency. Jepara Regency. The research method used is descriptive qualitative research. The data used in this study are subject data. Sources of data obtained from interviews, observation and documentation. The results of the study show that the implementation of fixed asset management carried out by the BPKAD of Jepara Regency has so far been carried out thoroughly in accordance with Permendagri Number 19 of 2016 concerning Technical Guidelines for the Management of Regional Property. By using a conformity analysis of the application of legislation regarding the implementation of fixed asset management carried out by Jepara Regency with Permendagri No. 19 of 2016 so far there are still things that are not in accordance with the laws and regulations, in this case the making of a maintenance card, which is related to the results of the maintenance that has been carried out. However, this does not cause the asset management to be hampered.

Analisis Pengelolaan Keuangan Dana Bantuan Operasional Sekolah (BOS): Studi Kasus Pada SMK Nurul Hikmah Tengguli Bangsri Jepara Yanto Yanto; Anis Watin Izzah
Jurnal Rekognisi Akuntansi Vol. 2 No. 2 (2018)
Publisher : Accounting Study Program, Faculty of Economics and Business

This study aims to analyze School Financial Management (Case Study of Nurul Hikmah Vocational High School). In the process of financial management at the Nuruh Hikmah Vocational School which includes planning and budget realization, it is suspected that it has not been fully carried out based on the principles of school financial management which includes fairness and efficiency. To find out the planning of preparation in the realization of the financial budget as well as the supporting and inhibiting factors for managing BOS funds at SMK Nurul Hikmah using qualitative research with a descriptive approach, collecting data using field techniques and literature with interviews. The results showed that school financial management at Nurul Hikmah Vocational School was also carried out. Planning for the management of BOS funds for the Nurul Hikmah Vocational School for the 2018-2019 school year began with the process of preparing the RKAS and preparing the RAB as well as implementing the use and finally doing bookkeeping. The supporting factor in implementing the program is collaboration between teacher staff. While the inhibiting factors in managing BOS funds are the amount of BOS funds that are not sufficient for school needs, delays in disbursing funds and difficulties in reporting the use of BOS funds due to lack of time and knowledge of the treasurer in financial management.

Implementasi Sistem Akuntansi Berbasis Akrual Pada Kantor Kementerian Agama Kabupaten Jepara Fatchur Rohman; Aizatul Muniroh
Jurnal Rekognisi Akuntansi Vol. 2 No. 2 (2018)
Publisher : Accounting Study Program, Faculty of Economics and Business

This research aims to know and evaluate the extent to which the implementation of accrual-based accounting system at the Office of the Ministry of religion (KEMENAG) District of Jepara Year 2018. The formula in this study into how the implementation of accrual-based accounting system at the Office of the Ministry of Religion Jepara Regency year of 2018. This research is located in the Office of the Ministry of Religion with the kind of Jepara Regency qualitative research. The source of the data used in this study i.e., primary data and secondary data. Method of data collection in this study use techniques of observation, interviews, and documentation. The results of this research show that the religious Ministry Office reporting Jepara Regency is in compliance with the Government Regulation Number 71-year 2010 On Accrual-based Government accounting standards. This is supported by the existence of real evidence that Kemenag Jepara Regency has been enthusiastically implement and optimize the accrual-based accounting system in improving the quality of reporting as investigators get in field and supported the budget details have been in make to use of those systems.

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

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

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

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

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

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.

Page 2 of 9 | Total Record : 86

1 2 3 4 5

Filter by Year

2017 2024

Filter By Issues

All Issue Vol. 8 No. 2 (2024): Jurnal Rekognisi Akuntansi Vol 8 No 2 September 2024 Vol. 8 No. 1 (2024): Jurnal Rekognisi Akuntansi Vol 8 No 1 Maret 2024 Vol. 7 No. 2 (2023): Jurnal Rekognisi Akuntansi Vol 7 No 2 September 2023 Vol. 7 No. 1 (2023): Jurnal Rekognisi Akuntansi Vol 7 No 1 Maret 2023 Vol. 6 No. 2 (2022) Vol. 6 No. 1 (2022) Vol. 5 No. 2 (2021) Vol. 5 No. 1 (2021) Vol. 4 No. 2 (2020) Vol. 4 No. 1 (2020) Vol. 3 No. 2 (2019) Vol. 3 No. 1 (2019) Vol. 2 No. 2 (2018) Vol. 2 No. 1 (2018) Vol. 1 No. 2 (2017) Vol. 1 No. 1 (2017) More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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