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Jurnal Rekognisi Akuntansi (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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Pengaruh Hari Perdagangan Terhadap Return Saham Pada Bursa Efek Indonesia Jefry Ardhian; Ichwan Marisan
Jurnal Rekognisi Akuntansi Vol. 1 No. 2 (2017)
Publisher : Accounting Study Program, Faculty of Economics and Business

This study aims to examine the effect of trading days on stock returns on the LQ45 stock index listed on the Indonesia Stock Exchange and to examine the effect of trading days on abnormal stock returns on the LQ45 stock index listed on the Indonesia Stock Exchange. Trading days in this study include Monday, Tuesday, Wednesday, Thursday, and Friday. The population in this study is LQ45 shares listed on the Indonesia Stock Exchange. Samples were taken by purposive sampling method. The sample consisted of 243 days from 29 company stocks included in LQ45 during the research year February 2015 to January 2016. Testing the effect of trading days on stock returns was carried out by testing the regression coefficient of the trading day variable (Monday, Tuesday, Wednesday, Thursday, Friday) in regression model which is treated as a dummy variable by using multiple linear regression. The results of data analysis show that trading day has a significant effect partially on stock returns but does not have a significant effect on LQ45 stock returns simultaneously. Trading days have a significant partial effect on abnormal returns only on Tuesdays and Wednesdays but have a significant effect jointly on the LQ45 stock index for the research year 2015 to 2016

Pengaruh Current Ratio, Return on Asset, Net Profit Margin dan Debt to Equity Ratio Terhadap Harga Saham Perusahaan (Studi Empiris Pada Perusahaan Aneka Industri yang terdaftar di Bursa Efek Indonesia Periode 2011-2014) Septiya Nur Intan Sari; R. Setyo Utomo
Jurnal Rekognisi Akuntansi Vol. 1 No. 2 (2017)
Publisher : Accounting Study Program, Faculty of Economics and Business

This study aims to determine the effect of the variables Current Ratio, Return On Assets, Net Profit Margin, Debt To Equity Ratio on Stock Prices of Various Industry Sector Companies listed on the Indonesia Stock Exchange (IDX). The population in this study is the various industrial sectors for the period 2011-2014. The sample selection used purposive sampling. The number of samples used in this study were 13 companies that met the criteria. Methods of data collection using the method of documentation. The analysis technique used is multiple linear regression analysis which previously performed descriptive statistical analysis and classical assumption test consisting of normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. As for testing the hypothesis itself using a partial test (t test), simultaneous test (f test) and the coefficient of determination. The results of the partial test of the Net Profit Margin variable have a significant effect on stock prices. While the variables Current Ratio, Return On Assets and Debt To Equity Ratio have no significant effect on stock prices. While the results of simultaneous testing of variables Current Ratio, Return On Assets, Net Profit Margin and Debt To Equity Ratio have an effect on the stock prices of companies in the various industrial sectors.

Pengaruh Good Corporate Governance, Persentase Saham Publik dan Leverage Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Listing di Bursa Efek Indonesia (BEI) dengan Periode IPO 2011-2015) Fatimatuz Zahroh; Fitri Ella Fauziah
Jurnal Rekognisi Akuntansi Vol. 1 No. 2 (2017)
Publisher : Accounting Study Program, Faculty of Economics and Business

This study aims to examine the effect of Good Corporate Governance in terms of institutional ownership, managerial ownership, audit committee, independent commissioner, percentage of public shares and leverage on earnings management in companies conducting Initial Public Offering (IPO). This research is classified as pure quantitative research. This research was conducted using purposive sampling method so that a sample of 67 companies was obtained. The data analysis method used in this study is multiple linear regression analysis using the SPSS version 20 analysis tool. Based on the results of the analysis, it is found that Good Corporate Governance seen from institutional ownership has a negative influence on earnings management in companies that carry out IPOs; Good Corporate Governance seen from managerial ownership has a positive influence on earnings management in companies conducting IPOs; Good Corporate Governance seen from independent commissioners has a positive influence on earnings management in companies conducting IPOs; Good Corporate Governance seen from the audit committee has a positive influence on earnings management in companies conducting IPOs; Good Corporate Governance seen from institutional ownership has a negative influence on earnings management in companies conducting IPOs; Good Corporate Governance seen from institutional ownership has a negative influence on the earnings management of companies conducting IPOs.

Analisis Rasio Keuangan untuk Menilai Kinerja Pengelolaan Keuangan Daerah Kabupaten Jepara Tahun Anggaran 2013-2015 Meri Alfiani Saputri; Solikul Hidayat
Jurnal Rekognisi Akuntansi Vol. 1 No. 2 (2017)
Publisher : Accounting Study Program, Faculty of Economics and Business

To assess the performance of the Regional Government (Pemda) in managing their regional finances, among others, by conducting a financial ratio analysis on the local government's financial statements. The results of the financial ratio analysis are then used as a benchmark in assessing the level of independence, efficiency, effectiveness, harmony and growth. The data used in this study are the financial statements of the Jepara Regency Government in 2013, 2014 and 2015. Furthermore, the data will be analyzed using five financial ratios, namely: the independence ratio, the effectiveness ratio, the harmony ratio, the efficiency ratio and the growth ratio. The results of data analysis state that the financial performance of the Jepara Regency Government which is still lacking is the aspect of independence and the aspect of harmony, because the ratio of independence is 10.68% (2013), 16.95% (2014) and 16.37% (2015), while the ratio operational expenditure to the Regional Budget of 854.57% (2013), 546.64% (2014) and 495.22% (2015). On the other hand, the ratio of capital expenditure to APBD is also still low compared to operational expenditure, which is 118.70% (2013), 81.55% (2014) and 122.26% (2015). The level of efficiency and effectiveness of the Jepara Regency Government in managing funds is very efficient and effective, because the effectiveness ratio is 112.49% (2013), 123.23% (2014) and 124.37% (2015) while the efficiency ratio is 2.25 % (2013), 1.72% (2014), and 2.20% (2015). PAD growth was quite high in 2014 amounting to 73.18% but for 2015 it was only 16.65%, for income growth it increased by 15.34% (2014) and 20.72% (2015). On the other hand, operating expenditure increased by 10.78% (2014) and 5.68% (2015) and capital expenditure increased by 18.97% (2014) to reach 74.90% (2015). The Jepara Regency Government is expected to strive to further increase its PAD by optimizing resource management and expanding sectors that have the potential to increase PAD, so that dependence on revenues from the Central Government can be reduced. The Jepara Regency Government should be more proportional in allocating its expenditures, namely reducing operational expenditures and increasing capital expenditures.

Analisis Faktor-Faktor yang Mempengaruhi Kredit Macet Pada Koperasi Baitul Malwat Tamwil (BMT) Artha Makmur Jaya Bawu Fifi Fatika Sari; Ali Sofwan
Jurnal Rekognisi Akuntansi Vol. 2 No. 2 (2018)
Publisher : Accounting Study Program, Faculty of Economics and Business

Abstract This study aims to determine what factors affect bad loans at the Baitul Malwat Tamwil Cooperative (BMT) Artha Makmur Jaya Bawu. The independent variables (independent) used in this study are character, capital, capacity, collateral, condition and the dependent variable used in this study is bad credit. The research approach used in this research is a quantitative approach. The sampling method was simple random sampling, with the number of respondents being 82 customers. Data collection techniques using a questionnaire in the form of a Likert scale. The analytical technique used is multiple linear regression analysis, taking into account the classical assumption test requirements, namely normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. The hypothesis testing used is a partial statistical test (t test) and a simultaneous statistical test (F test). The results of the t-test indicate that the variables of character, capital, and capacity have a significant effect on bad loans, while the collateral and condition variables have no significant effect on bad loans. F test results show that the independent variables (character, capital, capacity, collateral, and condition) together have a significant influence on bad loans.

Penerapan Akuntansi Perbankan Syariah untuk Produk Pembiayaan Murabahah Berdasarkan PSAK No 102 Tentang Akuntansi Murabahah ( Studi Kasus Pada KSPPS BMT Lumbung Artho Jepara) Avita Yuliana; Ali Sofwan
Jurnal Rekognisi Akuntansi Vol. 2 No. 2 (2018)
Publisher : Accounting Study Program, Faculty of Economics and Business

PSAK No. 102 is an accounting system that looks at the recording process of financing products using a buying and selling system from the transaction process between the parties involved into the accounting system used in Islamic banking institutions. In line with this, the financing product at KSPPS BMT LUMBUNG ARTHO JEPARA is murabahah financing. The formulation of the problem in this research is how to apply PSAK No. 102 concerning Accounting for Murabahah Financing at KSPPS BMT LUMBUNG ARTHO JEPARA and whether its implementation is in accordance with Statement of Financial Accounting Standards (PSAK) No. 102. This study aims to determine the application of murabahah financing applied by KSPPS BMT LUMBUNG ARTHO JEPARA and whether the application is in accordance with the Statement of Financial Accounting Standards (PSAK) No. 102. The type of research is qualitative research, data collection using interview techniques and literature study. The results of this study indicate that the application of murabahah financing applied by KSPPS BMT LUMBUNG ARTHO is in accordance with the Statement of Financial Accounting Standards (PSAK) No. 102. The conclusion of this study shows that the application of murabahah financing at KSPPS BMT LUMBUNG ARTHO in the form of pricing, determining muarabahah assets, determining discounts is in accordance with PSAK No. 102 regarding Murabaha.

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

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

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.

Pengaruh Faktor Internal Dan Faktor Eksternal Terhadap Return Saham Pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) Periode 2014-2018 Khasanah Khasanah; Silviana Pebruary
Jurnal Rekognisi Akuntansi Vol. 4 No. 2 (2020)
Publisher : Accounting Study Program, Faculty of Economics and Business

This research aims to measure and find out empirically how the influence of internal factors Return On Assets (ROA), Debt to Equity Ratio (DER), Current Ratio (CR), and Earning Per Share (EPS) while the external fakor inflation and Rupiah Exchange Rate (exchange rate) on the return of Islamic stocks. This research consists of companies listed in the Jakarta Islamic Index (JII) from various sectors in the period 2014-2018. Sampling in this study used purposive sampling, with a sample count of 14 companies. The data used is secondary data with descriptive quantitative research methods, while hypothesis testing using a multiple liner regression analysis model with the help of statistical product and service solution (SPSS) program version 23. The results showed that internal factors as well as external factors together have a significant influence on stock returns. While partially the influence varies, variable return on asset (ROA) and inflation proved to affect stock returns. While those that proved to have no effect on stock returns were variable Debt Equity Ratio (DER), Current Ratio (CR), Earning per Share (EPS), and rupiah exchange rate against sharia stock return in the Jakarta Islamic Index (JII).

Analisis Faktor-Faktor yang Mempengaruhi Kelancaran Pengembalian Pembiayaan Pada Anggota KSPPS BMT Al-Hikmah Jepara Khazimatul Aliya; Silviana Pebruary
Jurnal Rekognisi Akuntansi Vol. 4 No. 2 (2020)
Publisher : Accounting Study Program, Faculty of Economics and Business

KSPPS BMT Al Hikmah Jepara conducted a financing analysis for the capital to be disbursed so that the capital proved safe, smooth, and profitable. The study aimed to examine the effect of variable loan values, guarantees, age, education levels, partial and simultaneous family dependents on smooth return on financing. This research method is descriptively quantitative. The data analysis technique used is multiple linear regression data analysis. The population in this study was a member in KSPPS BMT Al-Hikmah Jepara period 2017-2019 as many as 51,193 members. The sample number was 100 respondents. The results showed that the value of loans, guarantees, age, and family dependents partially affected the smooth return of financing in KSPPS BMT member Al Hikmah Jepara. While the level of education has no effect on the smooth return of KSPPS BMT Al Hikmah Jepara financing. Loan value, guarantee, age, education level, family dependents simultaneously affect the smooth return of financing to KSPPS BMT member Al Hikmah Jepara

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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

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Abstract

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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