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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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Pengaruh Growth Opportunity, Leverage, Firm Size dan Profitabilitas Terhadap Cash Holding (Studi Pada Perusahaan Sektor Barang dan Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020) Alifia Nur Oktafiana; Solikul Hidayat
Jurnal Rekognisi Akuntansi Vol. 6 No. 1 (2022)
Publisher : Accounting Study Program, Faculty of Economics and Business

This study aims to measure and determine the cash holding owned by the company. In addition, it is also to examine and determine the relationship between the effect of growth opportunity, leverage, firm size and profitability on cash holding in goods and consumption sector companies listed on the Indonesia Stock Exchange in 2017-2020. The analytical method used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis and hypothesis testing using the SPSS application. Determination of the sample in this study using purposive sampling technique so that the number of research samples obtained is 68 companies. The results of this study indicate that growth opportunity has a positive significant effect on cash holding. This means that the better the growth opportunity, the more cash holding will increase. Leverage has a negative significant effect on cash holding, meaning that the higher the leverage, the lower the cash holding. Firm size has no effect on cash holding. This means that the size of the company is not able to affect the cash holding. Profitability has a positive significant effect on cash holding. This means that the higher the profitability, the more cash holding will increase.

Pengaruh Kualitas Pelayanan, Sanksi dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak UMKM di Jepara Muhammad Sukron Iriyanto; Fatchur Rohman
Jurnal Rekognisi Akuntansi Vol. 6 No. 1 (2022)
Publisher : Accounting Study Program, Faculty of Economics and Business

The research conducted is quantitative. The data used in this research are subjective data. The source of data in this research is primary data. This study uses a quantitative method in the form of survey assessment in KPP Pratama Jepara. This study aims to determine the effect of service quality, tax sanctions and tax rates on UMKM taxpayer compliance in Jepara. The number of population used is based on MSME taxpayers registered at KPP Pratama Jepara, which is as many as 11,548 taxpayers. While the sample used is UMKM taxpayers who report the Annual SPT which amounted to 3,974. From the results of calculations using the Slovin formula, the number of taxpayers used as a sample is 97.54 or 100 Individual Taxpayers of Micro, Small and Medium Enterprises (UMKM). In this study, the method used to take samples using purposive sampling technique. The data analysis method used is multiple linear regression analysis with data analysis test consisting of data quality analysis and classical assumption test. In testing the hypothesis using the coefficient of determination test and statistical test f and statistical test t. Service quality has a positive and significant effect on taxpayer compliance in paying taxes at the Jepara KPP Pratama. Tax sanctions have a positive and significant effect on taxpayer compliance in paying taxes at KPP Pratama Jepara. Tax rates have a significant negative effect on taxpayer compliance in paying taxes at KPP Pratama Jepara.

Pengaruh Penggunaan Alokasi Dana Desa (ADD), Akuntabilitas dan Transparansi Pengelolaan Keuangan Desa Terhadap Kesejahteraan Masyarakat (Studi Pada Desa Jambu Kecamatan Mlonggo Kabupaten Jepara) Afista Nur Khasanah; Ichwan Marisan
Jurnal Rekognisi Akuntansi Vol. 6 No. 1 (2022)
Publisher : Accounting Study Program, Faculty of Economics and Business

This study aims to determine the effect of using village fund allocation, accountability and transparency of village financial management on the welfare of the community in Jambu Village, Mlonggo District, Jepara Regency. This research is a quantitative research. The sample used to conduct this study was obtained using a purposive sampling method based on predetermined criteria, namely the people of Jambu Village, Mlonggo District, Jepara Regency who have a productive age between 20-60 years, last high school education, and have a permanent job. The number of samples used as many as 100 respondents . The method of analysis in this study is using multiple linear regression analysis. The results showed that the variable of using village fund allocation had a negative effect on the welfare of the Jambu Village community with a significant value of 0.804, the accountability variable had a significant positive effect on the welfare of the Jambu Village community with a significant value of 0.000, the village transparency variable had a negative effect on the welfare of the Jambu Village community with a negative value of significant at 0, 225, the use of village fund allocation, accountability, transparency has a significant positive effect on the welfare of the Jambu Village community with a significant value of 0.000.

Pengaruh Pengalaman Kerja, Kompetensi, dan Etika Profesi Terhadap Kualitas Hasil Audit Pada KJA (Kantor Jasa Akuntansi) di Kota Semarang (Studi Kasus Pada Karyawan KJA di Kota Semarang) Zafira Windasafitri; Noor Salim
Jurnal Rekognisi Akuntansi Vol. 6 No. 1 (2022)
Publisher : Accounting Study Program, Faculty of Economics and Business

The purpose of this study was to analyze the Effect of Work Experience, Competence, and Professional Ethics on the Quality of Audi Results. The independent variables analyzed in this study are Work Experience, Competence, and Professional Ethics, and Quality of Audit Results as the dependent variable. The sample used in this study consisted of 100 employees of KJA (Accounting Services Office) in the city of Semarang. Sampling was done by purposive sampling method by distributing questionnaires. The data analysis in this study used validity and reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression tests, feasibility tests of a model (F test), individual parameter significance tests (t statistical tests), and coefficient of determination test (R2). ) with the help of the SPSS program. The results showed that work experience had a positive and significant effect on the quality of audit results, competence had a positive and significant effect on the quality of audit results, and professional ethics had a positive and significant effect on the quality of audit results.

Pengaruh Penggunaan Informasi Akuntansi, Modal Usaha, dan Strategi Pemasaran Terhadap Keberhasilan Usaha (Studi Kasus pada Program Kelompok Usaha Bersama di Kecamatan Jepara) Halwa Millati; Ali Sofwan
Jurnal Rekognisi Akuntansi Vol. 6 No. 1 (2022)
Publisher : Accounting Study Program, Faculty of Economics and Business

The purpose of this study was to determine the effect of using accounting information, venture capital, and marketing strategies on business success (a case study on the Joint Business Group Program in Jepara District). This type of research uses quantitative research methods and uses primary data types by using a questionnaire given to active members of the Joint Business Group (KUBE) program in Jepara District. The total population in this study were 150 people. The sampling technique used purposive sampling, in order to obtain a total sample of 60 respondents through slovin calculations. The statistical analysis phase includes Descriptive Statistics, Validity Test, Reliability Test and Classical Assumption Test. The analysis method uses Multiple Linear Regression Analysis. Based on the results of the study indicate that the use of accounting information has a positive effect on business success, business capital does not have a positive effect on business success and marketing strategy variables do not have a positive effect on business success.

Penerapan Algoritma Genetika Dalam Efisiensi Persediaan Bahan Baku Mebel Di UD. Mebel Jati Harminto Mulyo
Jurnal Rekognisi Akuntansi Vol. 2 No. 2 (2018)
Publisher : Accounting Study Program, Faculty of Economics and Business

Efficiency in determining the amount of inventory or raw material needs is an important issue for a company. Like other companies, furniture is also a company or industry that processes wood basic materials into household furniture such as cabinets, tables, chairs, and so on. The raw material for furniture is wood, and the availability of wood in the market is quite high and not always available. So furniture needs to be prepared by estimating the need for raw materials. With a good inventory system, furniture will get optimal profit. Genetic Algorithm is applied in optimizing the estimation of furniture raw materials to provide maximum profit by saving inventory costs. Genetic Algorithm used method of extended intermediate crossover, mutation, calculate the value of fitness and selection. In this study, there are 12 chromosomes which are furniture production data within a period of 12 months. The chromosome representation used is discrete decimal encoding. And each chromosome has genes 1-7 which is the product type. The optimal solution obtained from a population size of 100 populations, the combination of crossover and mutation is 1 and 1. With the highest fitness value of 45.00.

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

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

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

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

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.

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Siti Aliyah

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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