cover
Article Per Year (5 Year)
All
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
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
 5   6   7   8   9 
Pengaruh Tarif Pajak, Pengetahuan Pajak, Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan (Study Kasus Wajib Pajak Kendaraan Bermotor Di Kabupaten Jepara) Noor Salim Salim; Dian Febian Ningrum
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.v7i1.656

Abstract

This study aims to examine the effect of tax rates, tax knowledge, and service quality on motor vehicle taxpayer compliance. This type of research is quantitative research with primary data. Primary data obtained from distributing questionnaires to respondents. The population in this study are motor vehicle taxpayers who are registered at SAMSAT Jepara. Based on the Slovin formula, the sample in this study was obtained by 400 respondents. The sampling technique uses the incidental sampling method / Accidental Sampling. The results showed: (1) Tax rates have a negative and significant effect on vehicle tax compliance. (2) Tax knowledge has no effect on vehicle tax compliance. (3) Service quality has a positive effect on vehicle taxpayer compliance.
The Effect of Financial Performance on Financial Report Disclosure in Manufacturing Companies Listed on the IDX Khoirotullatifah, Nur laila; Nahar, Aida
Jurnal Rekognisi Akuntansi Vol. 8 No. 1 (2024): Jurnal Rekognisi Akuntansi Vol 8 No 1 Maret 2024
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v8i1.925

Abstract

This research aims to determine the positive influence of liquidity on the disclosure of financial reports of manufacturing companies in Indonesia, to determine the positive influence of solvency on the disclosure of financial statements of manufacturing companies in Indonesia and to determine the positive influence of profitability on the disclosure of financial reports of manufacturing companies in Indonesia.This research uses a quantitative type of research by taking a sample of 39 consumer goods industry manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2020 - 2022. The number of samples was taken using a sampling technique using a purposive sampling technique, namely a sampling technique. based on certain criteria. The Independent Variables of this research are Liquidity (X1), Solvency (X2), Profitability (X3) and Activity (X4) as well as Financial Report Disclosure as the Dependent Variable (Y).The results of this research show that the Liquidity and Activity variables have a positive and significant effect on Financial Report Disclosure, while the Solvency and Profitability variables have no effect on Financial Report Disclosure. Meanwhile, simultaneously the variables Liquidity, Solvency, Profitability and Activity have a positive and significant effect on Financial Statement Disclosure and have an influence of 30.4%, while the remaining 69.6% is explained by other variables outside this research model.
The Influence of Company Size, Public Share Ownership, and Profitability on the Completeness of Financial Statement Disclosure Anggraini Puspita, Vina; Ridho, Muhammad
Jurnal Rekognisi Akuntansi Vol. 8 No. 1 (2024): Jurnal Rekognisi Akuntansi Vol 8 No 1 Maret 2024
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v8i1.919

Abstract

This study aims to examine the influence of company size, public share ownership proportion, and profitability on the completeness of financial statement disclosures in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. The population in this study includes all property and real estate companies listed on the IDX within the specified period. Using the purposive sampling technique, a total of 24 companies were selected with data spanning 3 years, resulting in a total sample of 72. Data processing in this study was conducted using Microsoft Excel and SPSS version 26. Based on the data analysis, the following conclusions were drawn: 1) The t-test results indicate that the company size variable does not significantly influence the completeness of financial statement disclosures, as evidenced by a significance value of 0.066 (above 0.05). 2) The public share ownership proportion variable has a positive and significant influence on the completeness of financial statement disclosures, with a significance value of 0.000 (below 0.05). 3) The profitability variable does not significantly influence the completeness of financial statement disclosures, as indicated by a significance value of 0.078 (above 0.05).
Analisis Penerapan Aplikasi Si Apik Untuk Memenuhi Kebutuhan Informasi Akuntansi Pada UMKM (Studi Kasus pada UMKM Corndog SCJ Jepara) Rohman, Fatchur; Zaenal Anwar, David
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.v7i1.698

Abstract

This study aims to implement a new accounting information system using an Android-based accounting application to meet the needs of small, micro and medium enterprises. The results of the research can be used to assist the process of recording and reporting finances, so that companies can find out the profit or loss that the company generates. This type of research is applied research. Researchers used a qualitative approach to the method of descriptive analysis techniques. This study uses data collection techniques by interviewing, observation and documentation. Based on the results of the research that has been done, it can be concluded that using the Si Apik application can help MSME actors meet the needs of accounting information systems in companies. The Si Apik application assists companies in keeping accounting records and carrying out good financial reporting and in accordance with applicable regulations.
Analysis of Factors Influencing Investor Interest in Investing in Mutual Funds Through the Bibit Application Tazkiyah, Aufa; Fauziah, Fitri Ella
Jurnal Rekognisi Akuntansi Vol. 8 No. 1 (2024): Jurnal Rekognisi Akuntansi Vol 8 No 1 Maret 2024
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v8i1.905

Abstract

Among Indonesia's most prominent investment platforms is the Bibit application, which specializes in mutual fund investments and caters primarily to novice investors. This research seeks to explore the effects of Investment Benefits (X1), Investment Knowledge (X2), Minimum Investment Capital (X3), and Features of the Bibit Mutual Fund Application (X4) on Investor Interest in investing in mutual funds via the Bibit app (Y). The study adopts a quantitative methodology, targeting individuals who have used the Bibit app to invest at least once, are 18 years or older, and live in Java. A total of 150 respondents participated, with data gathered through questionnaires as primary data and supported by secondary sources such as books, academic journals, websites, and other documents. Using multiple linear regression analysis with SPSS version 25 software, the findings revealed that although Investment Benefits had a positive correlation with investor interest, this influence was not statistically significant. Conversely, variables such as Investment Knowledge, Minimum Investment Capital, and Application Features were found to have a significant positive impact on investor interest in mutual funds through the Bibit platform.
The Influence of Accounting Knowledge, Business Experience, and Work Motivation on the Perception of Accounting Information Usage Safitri, Dewi; Subadriyah
Jurnal Rekognisi Akuntansi Vol. 8 No. 1 (2024): Jurnal Rekognisi Akuntansi Vol 8 No 1 Maret 2024
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v8i1.906

Abstract

This research aims to explore the impact of accounting knowledge, business experience, and work motivation on the perception of accounting information utilization, with a focus on MSME participants in Jepara. The study identifies accounting knowledge, business experience, and work motivation as the independent variables, while the dependent variable is the perception of accounting information usage. The data utilized in this research were obtained through primary sources by distributing questionnaires to respondents. The target population comprises MSME business owners in Jepara, with the sample selected through probability sampling using a random sampling approach. A total of 98 respondents were included as the study sample. The analysis was conducted using multiple linear regression techniques processed via SPSS software version 23. The findings reveal that accounting knowledge, business experience, and work motivation significantly and positively influence perceptions regarding the use of accounting information among MSME business owners in Jepara.
PENGARUH ARUS KAS OPERASI, LABA BERSIH, DAN INVESTMENT OPPORTUNITY SET TERHADAP DIVIDEN KAS (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022) Syifa, Layyinatus; Rohman, Fatchur
Jurnal Rekognisi Akuntansi Vol. 8 No. 1 (2024): Jurnal Rekognisi Akuntansi Vol 8 No 1 Maret 2024
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v8i1.920

Abstract

This study aims to explore the relationship between operating cash flow, net income, and investment opportunities on cash dividends through empirical analysis of manufacturing companies listed on the Indonesia Stock Exchange during the 2020-2022 period. Using a quantitative approach, this study involved a population of 241 manufacturing companies listed during the period. Samples were taken using purposive sampling method based on certain criteria, resulting in 55 companies as the final sample. The data was processed using multiple regression techniques supported by SPSS software for numerical analysis. The results revealed that operating cash flow (CFRSER) had a significant negative effect on cash dividends, net income (EPS) had a significant positive impact, while investment opportunities (MBVE) had a significant negative relationship with cash dividends. For future research, it is recommended to use a longer time period to expand the variety of data, as well as include additional variables, such as firm size, profitability, free cash flow, and leverage, to provide a deeper insight into the factors that influence cash dividend policy.
The Effect of Capital Intensity, Profitability, and Inventory Intensity on Tax Avoidance Firliana, Birnika Pristanila; Yanto
Jurnal Rekognisi Akuntansi Vol. 8 No. 2 (2024): Jurnal Rekognisi Akuntansi Vol 8 No 2 September 2024
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v8i2.926

Abstract

This study analyzes the effect of capital intensity, profitability, and inventory intensity on tax avoidance practices in oil and gas companies listed on the Indonesia Stock Exchange for the 2019-2022 period. Using secondary data from financial statements and purposive sampling technique, 41 samples were obtained to be analyzed through multiple linear regression using SPSS. The results show that capital intensity has a significant negative effect on tax avoidance, which means that the higher the asset intensity, the lower the company's tendency to avoid taxes. In contrast, profitability and inventory intensity have no significant effect on tax avoidance. These findings provide important insights into the factors that influence corporate tax behavior in the oil and gas sector., offering valuable input for policymakers and company management to design strategies promoting tax compliance. This study also highlights the importance of examining specific financial characteristics to understand tax avoidance practices better, emphasizing the role of asset allocation and its implications for corporate tax strategies.
The Effect of Independent Board of Commissioners, Inventory, and Fixed Asset Intensity on Tax Aggressiveness Cahyani, Indah Duwi; Ridho, Muhammad
Jurnal Rekognisi Akuntansi Vol. 8 No. 2 (2024): Jurnal Rekognisi Akuntansi Vol 8 No 2 September 2024
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v8i2.927

Abstract

This study aims to investigate and evaluate the effect of independent board of commissioners, inventory intensity, and fixed asset intensity on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2022. The approach used in this study is quantitative, with secondary data obtained from financial reports and annual reports of companies listed during the period. The research population includes all property and real estate companies listed on the IDX during that period. The sampling technique used was purposive sampling, where samples were selected based on certain criteria, resulting in 27 samples and 81 observation data. The analysis methods applied include descriptive statistical analysis, multiple linear regression, model feasibility test, hypothesis testing, and classical assumption testing. The research findings show that the independent board of commissioners and inventory intensity have a significant positive effect on tax aggressiveness, while fixed asset intensity has a negative and significant effect on tax aggressiveness
The Influence of Profitability, Earnings Management, and Audit Opinion on the Timeliness of Financial Statement Submission Sholikhah, Amaliatun; Sofwan, Ali
Jurnal Rekognisi Akuntansi Vol. 8 No. 2 (2024): Jurnal Rekognisi Akuntansi Vol 8 No 2 September 2024
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v8i2.928

Abstract

This study aims to evaluate the effect of profitability, earnings management, and audit opinions on the timeliness of financial report submissions. The research focuses on non-primary consumer goods companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2022. A sample of 78 companies was selected using purposive sampling. Secondary data was utilized as the basis of the study. The analysis employed logistic regression, which included assessments such as model fit testing, overall model analysis, R² determination, regression coefficient evaluation, classification table accuracy, and hypothesis testing using the variables in the equation approach. The results indicate that profitability (X1) positively influences timely financial reporting, while earnings management (X2) and audit opinions (X3) do not show a significant effect. However, when analyzed together, profitability (X1), earnings management (X2), and audit opinions (X3) collectively affect the timeliness of financial report submissions. Companies are encouraged to prioritize punctual financial reporting, while future studies are recommended to incorporate variables like public ownership, auditor quality, and accountant opinion to enhance research precision

Page 8 of 9 | Total Record : 86

 5   6   7   8   9 

Filter by Year

2017 2024


Reset
Filter By Issues
All Issue Vol. 8 No. 2 (2024): Jurnal Rekognisi Akuntansi Vol 8 No 2 September 2024 Vol. 8 No. 1 (2024): Jurnal Rekognisi Akuntansi Vol 8 No 1 Maret 2024 Vol. 7 No. 2 (2023): Jurnal Rekognisi Akuntansi Vol 7 No 2 September 2023 Vol. 7 No. 1 (2023): Jurnal Rekognisi Akuntansi Vol 7 No 1 Maret 2023 Vol. 6 No. 2 (2022) Vol. 6 No. 1 (2022) Vol. 5 No. 2 (2021) Vol. 5 No. 1 (2021) Vol. 4 No. 2 (2020) Vol. 4 No. 1 (2020) Vol. 3 No. 2 (2019) Vol. 3 No. 1 (2019) Vol. 2 No. 2 (2018) Vol. 2 No. 1 (2018) Vol. 1 No. 2 (2017) Vol. 1 No. 1 (2017) More Issue