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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 Faktor-Faktor yang Mempengaruhi Akuntabilitas Pengelolaan Dana Desa Tahun 2019 (Studi Empiris Pada Desa se-Kecamatan Pecangaan Kabupaten Jepara) Ennida Novanti; Fatchur Rohman
Jurnal Rekognisi Akuntansi Vol. 5 No. 1 (2021)
Publisher : Accounting Study Program, Faculty of Economics and Business

In managing village funds, an aspect of good governance is required where one of the pillars is accountability. Accountability is an obligation to provide accountability to the trustee. Indicators of accountability for village fund management are the competence of village fund management officers (X1), village government organizational commitment (X2) and the use of information technology (X3). This study uses primary data in the form of data obtained directly from the field, the population in this study is all village officials in Pecangaan District. While the sample of this study amounted to 60 people consisting of senior officials, village secretaries, heads of financial affairs, heads of planning affairs and heads of welfare sections. The data analysis method used in this study is multiple regression analysis using SPSS for Windows version 26 software. While the Village Government Organizational Commitment has no significant positive effect (no effect) on Village Fund Management Accountability.

Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Pada Masyarakat di Kabupaten Jepara) Ghea Norma Gupita; Subadriyah Subadriyah
Jurnal Rekognisi Akuntansi Vol. 5 No. 1 (2021)
Publisher : Accounting Study Program, Faculty of Economics and Business

This study aims to determine the effect of tax authorities service quality, taxpayer awareness, and the effectiveness of the tax system on individual taxpayer compliance in Jepara. The object used in Jepara Regency, for the population, namely individual taxpayers registered at KPP Pratama Jepara. Whereas in selection of sample using a random sampling method with the number of samples obtained, there are 100 respondents. For data analysis method used is multiple linear regression analysis with data analysis test consisting of data quality analysis and classical assumption test. In hypothesis using the coefficient of determination test, and statistical test t. The results of this study indicate that 1) Quality of Fiskus Services does not affect taxpayer compliance. 2) Taxpayer Awareness do not affect the Complience Taxpayer. 3) The Effectiveness of the Taxation System Has a Positive and Significant Effect on Taxpayer Compliance in Jepara Regency.

Analisis Laporan Keuangan Yayasan Islam Hasan Kafrawi Ana Ivatul Khoni’ah; Aida Nahar
Jurnal Rekognisi Akuntansi Vol. 5 No. 1 (2021)
Publisher : Accounting Study Program, Faculty of Economics and Business

This study aims are to determine the use of SI Apik system in compiling financial reports at the Hasan Kafrawi Islamic Foundation and to determine the suitability of the Si Apik application financial reports with PSAK No. 45. The object in this study is the Hasan Kafrawi Pancur Mayong Islamic Foundation, Jepara. The method of this research is research and development. Researchers used a qualitative approach with descriptive analysis technique methods. Data collections in this research are observation, interviews and documentation. Based on the results of the researcher's analysis, it can be seen that the Si Apik application can fulfill what the company needs in the company's operational activities in the revenue cycle and the expenditure cycle easily, practically and efficiently. Reporting using the Si Apik application is not in accordance with PSAK No. standard aspects of PSAK No. 45

Analisis Pengaruh Tarif Pajak, Sanksi Pajak, Sosialisasi Pajak dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Jepara Khuraida Rahmatika; Noor Salim
Jurnal Rekognisi Akuntansi Vol. 5 No. 1 (2021)
Publisher : Accounting Study Program, Faculty of Economics and Business

The purpose of this study was to analyze the effect of tax rate, tax sanctions, tax socialization, dan tax services as well as the influence of obedience taxpayer to pay the vehicle tax in region jepara. Sampling of population quota is determined by random sampling dan the sample size of 100 respondents. The method used to analyze the data regression analysis of data previously tested prior to test reliability, validity, classical assumptions of normality dan statistics , to the classical assumption test consist of: multikoloniearity test, heterocendasity test, autocorrelation test. The results obtained indicate that the of tax rate, tax sanctions, tax socialization, dan tax services as well as the influence of obedience taxpayer to pay the vehicle tax in region Jepara.

Pengaruh Pengendalian Intern Terhadap Piutang Tak Tertagih Annisa Rafika Faradilla; Eva Najmiyatul Lailiyah; Salma Salsabilla; Jumaiyah Jumaiyah
Jurnal Rekognisi Akuntansi Vol. 5 No. 1 (2021)
Publisher : Accounting Study Program, Faculty of Economics and Business

Internal control is an action taken by the company in regulating the company's activities so that the goals set are achieved. The key to the success of the company's activities is to carry out good internal control. One of them is internal control on accounts receivable. The purpose of writing this article is to anticipate the possibility of bad debts. This article describes how to implement internal control of accounts receivable to minimize bad debts in a company. The method used in the preparation of this article is a literature study by looking for references that are relevant to the problem. Based on the results of the literature study, it shows that good internal control of accounts receivable can minimize bad debts.

Pengaruh Biaya Produksi dan Biaya Distribusi Terhadap Harga Jual Pada UKM Gendis Meubel Muhammad Faiz Roy’an; Fatchur Rohman
Jurnal Rekognisi Akuntansi Vol. 5 No. 2 (2021)
Publisher : Accounting Study Program, Faculty of Economics and Business

One way to determine the selling price is to know the costs incurred to provide goods/services. Production costs are costs that need to be taken into account by the company to determine the selling price. Distribution costs are costs used by producers to distribute goods that have been produced to consumers, either in the form of transfer of rights to the transfer of ownership of an item. This study aims to analyze the effect of production costs and distribution costs on the selling price of SME Gendis Furniture. This research was conducted at UKM Gendis Furniture Jepara furniture. The data used in this study is secondary data obtained from the financial statements of SMEs Gendis Furniture. The sampling technique used is non-probability sampling. The data analysis method used is multiple linear regression analysis with the help of SPSS (Statistical Product and Service Solution) Version 20. Based on the results of the analysis, it shows that production costs have a positive and significant effect on selling prices. While distribution costs have no effect.

Analisis Rasio Keuangan Terhadap Perubahan Laba (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Makanan dan Minuman yang Terdaftar di BEI Tahun 2017-2019) Muh Kusnan Hamid; Subadriyah Subadriyah
Jurnal Rekognisi Akuntansi Vol. 5 No. 2 (2021)
Publisher : Accounting Study Program, Faculty of Economics and Business

This study aims to analyze financial ratios to changes in earnings. The rapid development of the capital market creates various opportunities or alternatives for investors. On the other hand, companies seeking funds must compete in getting funds from investors. One way for companies to raise funds is by issuing and selling their shares to investors in the stock market. In line with the formulation of the problem, the purpose of this paper is as follows to provide empirical evidence about the effect of changes in Total Asset Turnover, Deb to Equity Ratio, Net Profit Margin and Current Ratio. To predict changes in earnings in manufacturing companies for the next one year period. The target population of this study are manufacturing companies in the food and beverage industry listed on the Indonesia Stock Exchange from 2017 to 2019, with purposive sampling technique, a research sample of 34 companies in the consumer goods sector was obtained. The results of this study indicate that the Total Asset Turnover, Debt to Equity Ratio, and Curret Ratio variables do not have a major effect on changes in earnings.

Analisis Faktor-Faktor Yang Mempengaruhi Implementasi Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (Sak Etap) Pada Usaha Mikro Kecil Dan Menengah (Studi Kasus Pengrajin Mebel di Desa Rau Kecamatan Kedung Kabupaten Jepara) Nevi Selfiana Safitri; Ichwan Marisan
Jurnal Rekognisi Akuntansi Vol. 5 No. 2 (2021)
Publisher : Accounting Study Program, Faculty of Economics and Business

Micro, small and medium enterprises are an economic activity that is established and managed by a part or group of people who are small in nature but greatly affect the national economy. The purpose of this study was to determine the effect of the owner's education level, information and socialization of SAK ETAP, business size and age of business on the implementation of SAK ETAP on MSME furniture craftsmen in Rau village. This study uses a quantitative approach using primary data. The population in this study were MSME furniture craftsmen in Rau village, which amounted to 55 MSMEs. In this study, there are four variables, namely the owner's education level, information and socialization of SAK ETAP, business size and age of business as independent variables and implementation of SAK ETAP as the dependent variable. The results of this study indicate that the owner's education level, information and socialization of SAK ETAP variables and business size have a positive effect on the implementation of SAK ETAP. While the variable age of business has no effect on the implementation of SAK ETAP.

Pengaruh Pengetahuan Perpajakan, Sanksi Perpajakan, dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Diya Anggraeni Puspitasari; Prihasantyo Siswo
Jurnal Rekognisi Akuntansi Vol. 5 No. 2 (2021)
Publisher : Accounting Study Program, Faculty of Economics and Business

The purpose of this study is to determine the effect of knowledge of taxation, tax sanctions, and special tax services on the compliance of individual taxpayers in carrying out their tax obligations, namely calculating, paying and reporting tax payable. The population in this study is the Individual Taxpayer (WPOP) in Gemilang Group. And the sample in this study is the population, which is 81 taxpayers. Data collection method with a questionnaire. The questionnaire was tested for validity and rebalance 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 tax knowledge has a negative effect on taxpayer compliance. This is evidenced by the value of the regression coefficient is negative -0.128 and tcount is smaller when compared to ttable (-0.909 <1.66515) at significance 0.000 <5%. Tax sanctions have a positive and significant impact on taxpayer compliance. This is evidenced by the positive value of the regression coefficient 0.336 and tcount is greater than the table (1.995> 1.66515) at significance 0.000 <5%. The tax authorities have a positive effect on taxpayer compliance. This is evidenced by the positive value of the regression coefficient 0.160 and the t-count is smaller when compared to the table (0.902 <1.66515) at significance 0.000 <5%.

Effectiveness Of Implementation of Village Financial System Applications (SISKEUDES) in Improving Accountability and Transparency of Financial Statements Grati Village Sub-District Sumbersuko Lumajang District Moh. Cholid Mawardi
Jurnal Rekognisi Akuntansi Vol. 5 No. 2 (2021)
Publisher : Accounting Study Program, Faculty of Economics and Business

The village government is required to compile a report on the realization of the APBDes and an Accountability Report on the Realization of the Implementation of the APBDes which is a form of accountability for the performance of the local government to the community which is used to assess the performance results of the village apparatus and as a medium to show transparency and accountability in village financial management. The purpose of this study was to determine the effectiveness of implementing the Village Financial System Application in increasing accountability and transparency of financial reports in Grati Village, Sumbersuko District, Lumajang Regency. This research method uses a qualitative approach with a qualitative descriptive type of research. The results of this study indicate that the application of the Village Financial System Application (SISKEUDES) is effective in increasing the accountability and transparency of financial reports in Grati Village, Sumbersuko District, Lumajang Regency.

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Siti Aliyah

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

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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

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