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Siti Aliyah
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INDONESIA
Jurnal Rekognisi Akuntansi (JRA)
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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The Influence of Perceived Usefulness, Perceived Ease Of Use, Perceived Risk And Trust On Interest Using Fintech Shopeepay Sindy Pratiwi; Ali Sofwan
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.v6i2.434

Abstract

The purpose of the study is to knowing the effect of Perceived Usefulness, Perceived Ease of Use, Perceived Risk and Trust on Interest in using Fintech ShopeePay.The population in this study are students of the Faculty of Economics and Business at the Islamic University of Nahdlatul Ulama Jepara who use ShopeePay. The data used in this study are primary data collected through a questionnaire survey with a total sample of 100 respondents. The sampling technique used is Slovin. The data analysis method used is multiple linear regression analysis with the help of SPSS Versi 20. The results of partial hypothesis testing are known that the Perceived Usefulness variable has no effect on Interest in using ShopeePay Fintech, the Perceived Ease of Use variable has a positive and significant effect on Interest in using ShopeePay Fintech, Perceived Risk variable has no effect on Interest in using ShopeePay Fintech, the Trust variable has a positive and significant effect on Interest in using ShopeePay Fintech
The Effect Of Profitability, Leverage, Company Size and Company Age On Corporate Social Responsibility (CSR) Disclosures (Empirical Study of Mining Companies Listed on the IDX in 2018-2020) Siti Aliyah; Moch Aminnudin; Rosa Maulidyah Santi
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.v6i2.436

Abstract

This study uses a quantitative type of research. The type of data used in this study is secondary data, namely data obtained indirectly through intermediary media (obtained and recorded by other parties). The population in this study were all mining companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020 and the sample was taken using a purposive sampling technique which was selected based on predetermined criteria. The method used in this research is multiple linear regression analysis method. The results in the study show that profitability has a possitive significant effect on the disclosure of Corporate Social Responsibility (CSR), Leverage has no effect on the disclosure Corporate Social Responsibility (CSR), Company Size has no effect on the disclosure Corporate Social Responsibility (CSR), and Company Age has a possitive significant effect on the disclosure Corporate Social Responsibility (CSR)
Effect Of Profitability, Leverage, Dividend Policy, And Investment Opportunity Set Value Company (Study of Banking Companies Listed on the Indonesia Stock Exchange in 2017-2020) Annisa Windie Widyawati; Subadriyah Subadriyah
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.v6i2.437

Abstract

This study entitled The Effect of Profitability, Leverage, Dividend Policy, and Investment Opportunity Set on Firm Value (Study on Banking Companies Listed on the Indonesia Stock Exchange in 2017-2020). And Investment Opportunity Set Against Company Value. This research is quantitative by using secondary time series data. The data collection technique in this study used purposive sampling method. Processing data in this study using Microsoft Excel and SPSS program. Data analysis techniques in this study using multiple linear regression analysis techniques, classical assumption test, hypothesis testing and descriptive statistics. The results of this study show that the variables of Profitability, Dividend Policy and Investment Opportunity Set have an effect on Firm Value, while the Leverage variable has no significant effect on Firm Value.
The Influence of Presentation of Financial Statements, Accessibility, Functional Oversight, Competence of Human Resources, and Internal Control Systems on the Accountability of Village Financial Management Ifna Aisyatun Novalia; Aida Nahar
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.v6i2.443

Abstract

The study aims to know the effects to the presentation of financial statements, accessibility, functional supervision, human resources competence, and internal control systems for village accounting management. The population and samples from this study are residential communities in Jepara distric. The method of analysis used is a quantitative descriptive analysis. Whereas the analytical tools in the study use IBM SPSS 25. The analysis used in this study is instrument testing, classic assumption testing, linear regression analysis, test F, test T, and coefficient determinations. Research shows that the presentation of financial statements and internal control systems has positive and significant effects on village financial management accountability. While accessibility, functional supervision, and competence of human resource have no effects on village financial management accountability
Pengaruh Pengendalian Intern Terhadap Piutang Tak Tertagih Salma Salsabila; Eva Najmiyatul Lailiyah; Annisa Rafika Faradilla; Jumaiyah
Jurnal Rekognisi Akuntansi Vol. 7 No. 1 (2023): Jurnal Rekognisi Akuntansi Vol 7 No 1 Maret 2023
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v7i1.84

Abstract

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
Analisis Rasio Keuangan Yang Mempengaruhi Pertumbuhan Sisa Hasil Usaha Pada Koperasi Simpan Pinjam (Ksp) Mitra Usaha Blora Periode 2015-2021 Azzadah, Ayu; Novandalina, Arini
Jurnal Rekognisi Akuntansi Vol. 7 No. 1 (2023): Jurnal Rekognisi Akuntansi Vol 7 No 1 Maret 2023
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v7i1.428

Abstract

This study aims to identify the influence of CR, DAR, TATO, and NPM on the growth of remaining business results at KSP Mitra Usaha Blora from 2015 to 2021. The population of this study is the financial statements of KSP Mitra Usaha Blora, with the sample consisting of the financial statements of RAT KSP Mitra Usaha Blora from 2015 to 2021. The independent variables are CR, DAR, TATO, and NPM, while the dependent variable is the remaining business results. Data was collected using documentation methods, then analyzed using descriptive statistical analysis, classical assumption tests (normality, multicollinearity, heteroscedasticity, autocorrelation), multiple linear regression, and hypothesis testing (t-test, coefficient of determination test). The results of the study indicate that CR, DAR, and TATO have a significant effect on the growth of remaining business results, while NPM does not have a significant effect.
Analysis of the Effect of Interest Rates, Inflation Rates and Exchange Rates on PT Astra Agro Lestari Tbk's Syari'ah Share Prices Listed on the Jakarta Islamic Index (JII) 2015 - 2021 Trisna Asih; Muhammad Ridho
Jurnal Rekognisi Akuntansi Vol. 7 No. 1 (2023): Jurnal Rekognisi Akuntansi Vol 7 No 1 Maret 2023
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v7i1.453

Abstract

This study aims to determine several external factors including interest rates, inflation, rupiah exchange rates and world oil prices in influencing Islamic stock prices at PT Astra Agro Lestari Tbk which are listed on the Jakarta Islamic Index (JII) for 2015 – 2021. This research uses 84 monthly financial reports at PT Astra Agro Lestari Tbk for 2015-2021 as a samples, and saturated sampling as the sampling method. This research uses multiple regression analysis in the IBM SPSS Statistics 25 program as The analytical method. The results of this research showed that the interest rate variable did not have a significant effect, the inflation variable had a positive and significant effect, the rupiah exchange rate variable had a negative and significant effect, while world oil prices had no significant effect on Islamic stock prices at PT Astra Agro Lestari Tbk in 2015-2021
Pengaruh Leverage, Profitabilitas, Dan Arus Kas Operasi Terhadap Earning Per Share Pada Perusahaan Property dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019 solikhul hidayat; Dian Mutia Maryani; Moch Aminnudin
Jurnal Rekognisi Akuntansi Vol. 7 No. 1 (2023): Jurnal Rekognisi Akuntansi Vol 7 No 1 Maret 2023
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v7i1.483

Abstract

This study aims to determine how much earning per share or earnings per share given by the company which is calculated from the leverage, profitability and operating cash flow. This study uses three independent variables consisting of leverage, profitability and operating cash flow and the dependent variable, namely earnings per share. This type of research is quantitative research. The population in this study were property and real estate companies listed on the Indonesia Stock Exchange for the period 2017-2019. The sampling technique used was purposive sampling method and the data analysis method used was the classical assumption test, hypothesis test and multiple linear regression using the SPSS 25 assistance program.The results showed that the profitability had a positive and significant effect on earnings per share. Meanwhile, leverage and operating cash flow have no effect on earnings per share
Kesiapan Implementasi SAK EMKM Pada UMKM Di Jepara (Studi Kasus di UMKM Safila Collection dan Fizaria Hijab) Aliyah, Siti; Safitri, Difi; Subadriyah, Subadriyah
Jurnal Rekognisi Akuntansi Vol. 7 No. 1 (2023): Jurnal Rekognisi Akuntansi Vol 7 No 1 Maret 2023
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v7i1.562

Abstract

This study aims to find out how far MSME actors are in implementing the preparation of financial statements based on Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). Researchers also want to know the factors that cause SAK EMKM-based financial statements not being prepared for MSME. This study uses a descriptive qualitative data analysis method. The data in this study were obtained from secondary data and primary data. Data collection techniques using the triangulation method (interviews and documentation). The results of the research and discussion that have been presented can be concluded that the Safila Collection UMKM have not prepared SAK EMKM-based financial statements at all which can be proven by not finding the preparation of balance sheets, profit and loss reports, and notes to financial statements. Whereas the Fizaria Hijab MSMEs have implemented SAK EMKM-based financial reports as evidenced by the preparation of balance sheets, profit and loss reports, and reports on changes in capital, but have not compiled notes on the financial statements in their business.
The Effect of Capital Intensity and Leverage on Profitability in Mining Companies on the IDX in 2019-2021 Nadhifah, Isyfa Fuhrotun; Pristanila Firliana, Birnika
Jurnal Rekognisi Akuntansi Vol. 7 No. 1 (2023): Jurnal Rekognisi Akuntansi Vol 7 No 1 Maret 2023
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v7i1.565

Abstract

This study aims to determine the effect of capital intensity ang leverage on company profitability. Independent variables used in this research are capital intensity and leverage. While variables dependent in this study is profitability. Research conducted on mining companies listed on the Indonesia Stock Exchange (IDX) with a sample of 25 companies obtained by purposive sampling method. The research results show that capital intensity and leverage do not have significant influence on profitability in mining companies in 2019-2021.

Page 7 of 9 | Total Record : 86

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