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Jurnal Rekognisi Akuntansi (JRA)

jra
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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

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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

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

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.

Analisis Faktor-Faktor yang Mempengaruhi Return Saham (Studi Kasus Pada Perusahaan Manufaktur Sektor Food and Beverages yang Terdaftar di BEI Periode 2013-2018) Anni Lutfiani; Yanto Yanto
Jurnal Rekognisi Akuntansi Vol. 4 No. 1 (2020)
Publisher : Accounting Study Program, Faculty of Economics and Business

Opportunities for investment in food and beverage companies are very promising, because seen from sales turnover, food and beverage companies always experience an increase, of course this is very attractive for investors to invest their capital. The purpose of this study is to determine the effect of ROA, ROE, NPM, EPS, PER and DER on Manufacturing Companies in the Food and Beverages sector on the Indonesia Stock Exchange. The type of research used in this research is quantitative data. The dependent variable in this research is Stock Return. The independent variables in this study are: Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM), Earning Per Share (EPS), Price Earning Ratio (PER), Debt to Equity Ratio (DER). The population taken in this study was obtained from manufacturing companies in the food and beverages sector listed on the Indonesia Stock Exchange starting from 2013 to 2018 with a total of 29 companies. The results showed that the independent variables, namely ROA, ROE, NPM, EPS, PER and DER simultaneously affected the dependent variable of stock returns. This means that if the variables ROA, ROE, NPM, EPS, PER and DER if there is an increase or decrease, it will have an impact on increasing and decreasing stock returns listed on the Indonesia Stock Exchange in 2013 - 2016.

Pengaruh Good Corporate Governance, Ukuran Perusahaan, dan Struktur Modal terhadap Kinerja Perusahaan Richo Anwar Fahrudin; Subadriyah Subadriyah
Jurnal Rekognisi Akuntansi Vol. 4 No. 1 (2020)
Publisher : Accounting Study Program, Faculty of Economics and Business

This research aims to obtain evidence regarding good Corporate Governance, company size, and capital structure to the performance of manufacturing companies. This analysis uses Independent variables, namely good Corporate Governance, company size, capital structure. The dependent variable is the performance of the company. Determination of samples using purposive sampling methods that aim to make the sample obtained is a representation of the existing population and in accordance with the purpose of the study. The sample selection process is based on criteria. beverage food companies registered with IDX from 2016 - 2018 as many as 64 companies. Based on this calculation there are 50 company data that meet the criteria. Analytical methods are used descriptive statistical tests, classical assumption tests, regression analysis. The results of this study showed that the board of commissioners variables had a positive effect on the company's performance, the board of directors variables negatively affected the company's performance, the company's size variables had no effect on the company's performance.

Pengaruh Pendapatan Asli Daerah (PAD) Dana Alokasi Umum (DAU) Dana Alokasi Khusus (DAK) Terhadap Belanja Daerah (Studi Kasus Pada Kabupaten di Provinsi Jawa Tengah) Leni Sofiyani; Subadriyah Subadriyah
Jurnal Rekognisi Akuntansi Vol. 4 No. 1 (2020)
Publisher : Accounting Study Program, Faculty of Economics and Business

This study aims to find out and analyze whether Regional Original Income, General Allocation Fund, Special Allocation Fund, affects District / City Spending in Central Java Province. The analysis method used is a quantitative method, with multiple regression testing by conducting a classical assumption test before getting the best research model. The variables in this study are Regional Original Income, General Allocation Fund, Special Allocation Fund as independent variables, while dependent variables are Regional Spending. The population is the entire city regency in Central Java Province as many as 35 regencies / cities. The data used in this study is data taken from 2016 to 2018. The data analyzed in this study is secondary data sourced from the District / City APBD Realization Report in Central Java Province obtained from the Local Government Financial Balance site on the internet (www.djpk.depkeu.go.id). From the data, then conducted a research analysis using multiple linear regression techniques with SPSS 23. The results of this study prove that The Regional Original Income has a positive impact on Regional Spending, the General Allocation Fund has no effect on Regional Spending, The Khusu Allocation Fund has a positive effect on Regional Spending.

Analisis Prioritas Penggunaan Dana Desa Berdasarkan Permendesa PDTT di Desa Tegalsambi Kabupaten Jepara Tahun 2016-2019 Anggiase Alisiani Putri; Fatchur Rohman
Jurnal Rekognisi Akuntansi Vol. 4 No. 1 (2020)
Publisher : Accounting Study Program, Faculty of Economics and Business

This study aims to determine the priority of using village funds in 2016 in Tegalsambi Village, Jepara Regency based on Permendesa PDTT number 21 of 2015, knowing the priority of using village funds in 2017 based on Permendesa PDTT number 22 of 2016, knowing the priority of using village funds in 2018 based on Permendesa PDTT number 19 of 2017, and knowing the priority of using village funds in 2019 based on Permendesa PDTT number 16 of 2018. The analytical method used is the method developed by Miller and Huberman which includes 3 activities carried out together, namely: (1) data reduction, (2) presentation of data, and (3) concluding. The results showed that the use of village funds in Tegalsambi Village, Jepara Regency in 2016 was by Permendesa PDTT number 21 of 2015 amounting to 99.07% prioritized in the field of village development and 0.93% in the field of community empowerment, the use of village funds in 2017 was by with Permendesa PDTT number 22 of 2016 amounting to 97.69% prioritized in the field of village development and 2.31% in the field of community empowerment, the use of village funds in 2018 has been by Permendesa PDTT number 19 of 2017 amounting to 80.89% prioritized in the field of development village and 19.11% for the field of community empowerment, and the use of village funds in 2019 was by Permendesa PDTT number 16 of 2018 which was 96.17% prioritized in the field of village development and 0.93% in the field of community empowerment.

Analisis Penerapan Prioritas Penggunaan Dana Desa Berdasarkan Permendesa PDTT di Desa Karangaji Kecamatan Kedung Kabupaten Jepara Pada Tahun 2016-2019 Nor Arif; Fatchur Rohman
Jurnal Rekognisi Akuntansi Vol. 4 No. 1 (2020)
Publisher : Accounting Study Program, Faculty of Economics and Business

This study aims to analyze the application of priority use of village funds based on the Permendesa PDTT in Karangaji Village, Kedung District, Jepara Regency in 2016-2019. This research is descriptive qualitative research using a case study model (Case Study). The data used are primary data (interview results) and secondary data (copy file of the Village Revenue and Expenditure Budget (APBDes) from Karangaji Village, Kedung District, Jepara Regency in 2016-2019). Informants from this study were the Village Head, Village Secretary, Head of Administrative and General Affairs, and Head of Financial Affairs. The data processing method used is data sorting, data classification, data editing, and data confirmation. The analytical method used in this research is the analytical technique by Miles & Huberman which starts from data collection, data reduction, data presentation to conclusion drawing, and data verification. The results of this study explain that the application of the Permendesa PDTT or the Regulation of the Minister of Villages for Disadvantaged Regions and Transmigration regarding the priority of using village funds can be said to have not been fully implemented, there are several obstacles related to the implementation of the priority use of village funds experienced by Karangaji Village to create some expectations regarding the achievement of priorities the use of village funds in Karangaji Village.

Pengaruh Ukuran Perusahaan, Tipe Auditor, Profitabilitas, dan Leverage Terhadap Pengungkapan Modal Intelektual (Studi Pada Perusahaan di Bidang Infrastruktur, Utilitas, dan Transportasi yang Terdaftar di BEI Tahun 2018-2019) Elsya Ajza Dewi; Aida Nahar
Jurnal Rekognisi Akuntansi Vol. 4 No. 2 (2020)
Publisher : Accounting Study Program, Faculty of Economics and Business

This study is to analyze the effect of company size, industry type, auditor type, profitability and leverage on intellectual capital disclosure (Study on Infrastructure, Utilities, and Transportation Companies listed on the IDX in 2018-2019). The population in this study are Companies in the Infrastructure, Transportation and Utilities that are listed on the IDX in 2018-2019, as many as 104 companies. The sampling technique used was the Saturated Sampling (Census Sampling) method, that is, the total population was used as the research sample. Data analysis methods are descriptive statistical analysis, classical assumption test, regression analysis, and hypothesis testing. The results of this study indicate that there is no effect of industry type, profitability, and leverage on intellectual capital disclosure. However, firm size has a negative effect and the type of auditor has a positive and significant effect on intellectual capital disclosure

Pengaruh Financial Stability, Ukuran Perusahaan, Kondisi Industri Terhadap Kecurangan Pelaporan Keuangan Pada Perusahaan yang Bergerak dibidang Keuangan yang Terdaftar di BEI Periode 2018-2019 Hanik Riskiani; Yanto Yanto
Jurnal Rekognisi Akuntansi Vol. 4 No. 2 (2020)
Publisher : Accounting Study Program, Faculty of Economics and Business

This study aims to test and determinine how much influence financial stability, size,nature of industry have on fraudulent financial reporting . This study uses three independent variables consisting of financial stability, size, and nature of industry and the dependent variable fraudulent financial reporting. This type of research is quantitave research. The population in this study are compines engaged in finance listed on the IDX for the 2018-2019 period with a purposive sampling method. The data analysis method used is multiple linear regression analysis with descriptive statistical test, classical assumption tests, and hypothesis testing winth the help of the SPSS 25. The result of this study indicate that financial stability ang nature of industry have significant negative effect on fraudulent financial reporting. Meanwhile, size has a significant positive effect on fraudulent financil reporting.

Analisis Pengaruh Pengungkapan Corporate Sosial Responsibility Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Varabel Moderasi (Studi Empiris Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019) Nur Oktavia Andriyani; Aida Nahar
Jurnal Rekognisi Akuntansi Vol. 4 No. 2 (2020)
Publisher : Accounting Study Program, Faculty of Economics and Business

This research stems from the problem of the lack of attention of a number of companies on corporate social responsibility so that the purpose of this study is to determine whether Corporate Social Responsibility has an effect on firm value with profitability as a moderating variable in mining companies listed on the Stock Exchange for the 2016-2019 period. This study uses descriptive statistical data analysis techniques, classical assumption test, multiple linear regression, R2 test, F test, and T test. The sample of this research is the disclosure of corporate social responsibility through annual reports in the mining sector for the 2016-2019 period using the sampling method. Fed up. There are 64 companies listed on the IDX for the 2016-2019 period. By using saturated sampling, the entire population was sampled, so that the sample in this study was 64 companies. Based on the results of research conducted using the Statistical Product and Service Solution (SPSS 20), it shows that corporate social responsibility has an effect on firm value and profitability is able to strengthen the influence of corporate social responsibility on firm value, it is known that the t-count value is smaller than the t-table value, and the significance value is greater than the level of significance. Simultaneously or simultaneously, the independent variables of corporate social responsibility and profitability as moderating influence on the dependent variable, namely firm value.

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Home Page

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Contact Name Siti Aliyah

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Editorial Address Jl. Taman Siswa, Pekeng, Tahunan, Kec. Tahunan, Kabupaten Jepara, Jawa Tengah 59451

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Abstract

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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

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Kab. jepara,

Jawa tengah

INDONESIA