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Jurnal Reviu Akuntansi dan Keuangan

jrak
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Published by Universitas Muhammadiyah Malang

ISSN : 20880685 EISSN : 26152223 DOI : https://doi.org/10.22219/jrak.

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Reviu Akuntansi dan Keuangan Investasi (JRAK) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JRAK covered various of research approach, namely: quantitative, qualitative and mixed method. JRAK focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Islamic Accounting & Ethical Finance Cultural Accounting Corporate Governance Behavioral Accounting Digital Accounting Information Systems Sustainability Accounting

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 556 Documents

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Pengaruh Opini Going Concern, Pergantian Manajemen Dan Ekspansi Internal TerhadapAuditor Switching Secara Voluntary Fitrylia Luli Karina; Masiyah Kholmi; Gina Harventy
Jurnal Reviu Akuntansi dan Keuangan Vol. 4 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this study is to examine the influence of voluntary opinion concerns and auditingswitching on manufacturing companies listed on the BEI 2010-2013. This type of research isassociative. Sampling technique using purposive sampling. Types of data used are secondarydata in the form of financial statements of the company and data collection techniques is documentation. the results of this study can be concluded that partially (statistical test T) changemanagement variables, ROA and EPS growth rates do not affect the switching auditor, while forthe variable opinion of going concern and sales growth rate affect switching auditors at manufacturing companies listed on the Stock Exchange that year. In addition, F test results explain thattogether the variable of going concern opinion, change of management, and internal expansionwith proxy of growth rate ROA (Return On Assets), EPS (Earning Per Share), sales influence toauditor switching.Keywords:going concern opinion, change of management, internal expansion, switching auditor.

Pengaruh Kredit Bermasalah dan Tingkat Kecukupan Modal terhadap Kinerja Keuangan pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia I Gede Oka; Yuldi Mile; Jurana Jurana
Jurnal Reviu Akuntansi dan Keuangan Vol. 4 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v4i1.4929

This research aims to test the influence of bad debt as measured by the non-Performing Loan(NPL), and capital adequacy levels as measured by the Capital Adequacy Ratio (CAR) againstthe financial performance as measured by Return on Assets (ROA) at banking company listed onthe Indonesia stock exchange (idx). This research belongs to a causative research. The population in this research is the entire banking company registered in BEI years 2009 to 2011. Whilethe study sample is determined by metodepurposive sampling so that the retrieved samplecompanies. Types of data used are secondary data obtained from www.idx.co.id. Methods ofanalysis used is multiple regression analysis. Based on the results of a multiple regressionanalysis with a level of significance of 5%, then the results of this research concluded:(I) thesimultaneous, Non-Performing Loan and Capital Adequacy Ratio have effect on the financialperformance (ROA) (2) Non Performing Loan has a negative influence and significantly to financial performance (3) Capital Adequacy Ratio significantly affect against the positive financialperformanceKeywords: Bad Debt, The Level Of Capital Adequacy, Financial Performance

Pengaruh Debt Default , Firm Size , Dan Prior Opinion Terhadap Penerimaan Opini Going Concern Lukyanto Dwi Sandi; Adi Prasetyo; Eris Tri Kurniawati
Jurnal Reviu Akuntansi dan Keuangan Vol. 4 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this study is to examine the effect of debt default, firm size, prior opinion onacceptance of going concern audit opinion on companies listing on BEI. This type of research isassociative. The types and sources of data in this study are secondary data and Indonesia StockExchange. Technique of taking data is done with documentation. The result of this research isDebt Default have positive effect to the acceptance of going concern opinion, firm size does nothave an effect on the acceptance of going concern opinion, prior opinion has an effect on acceptance of going concern opinion.Keywords: debt default, firm size, prior opinion, going concern opinion

Pengaruh Good Corporate Governance , Ukuran Perusahaan dan Leverage terhadap kinerja Keuangan Perusahaan Adi Sindhu Nurcahya; Endang Dwi Wahyuni; Setu Setyawan
Jurnal Reviu Akuntansi dan Keuangan Vol. 4 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This research aims to empirically prove that influence the size of commissioners, size of independent commissioners, size of directors, the size of audit committee, the size of corporation andleverage toward corporation’s financial performances partially and simultaneously. The objectof this research is manufacturing corporation sector and chemical industry base which is registered in indonesian stock exchange 2012-2013.The date which is used is secondary data directlyobatained from website of BEI and each of corporations’ website by using documentationtehcnique. The data is analyzed by using double regression analysis method and hypotheses.This research concludes that simultaneously test shows the result that commssioners variable,independent commssioners, directors, audit committee, size of corporation,and Leverage whichhas positive influence and significant on the change of financial performance dependent variable. Meanwhile partially test shows the result that only variable of directors and leveragewhich has significantly influence toward financial performance and partially commissionersvariable, indeopendent coommissioners,audit committee,and the size of corporation do not havethe significant influence toward financial performances.Ke ywords: Size of commissioners, size of independent commissioners, size of directors, size ofaudit committee, size of the corporation,and Leverage, financial performance.

Analisis Penerapan Standar Akuntansi Pemerintah Berbasis Akrual Pada Peraturan Pemerintah No. 71 Tahun 2010 dalam Penyajian Laporan Keuangan Sekretariat UAPPA/B-W Kementrian Pertanian Provinsi Nusa Tenggara Barat Rofika Asmiputri; Ahmad Waluya Jati
Jurnal Reviu Akuntansi dan Keuangan Vol. 4 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This research aims to analyze the suitability of applying the accrual-based accounting standards(Government Regulation No. 71 year 2010) with the presentation of the financial statements theaccounting Unit of the Auxiliary Budget Users/Merchandise area (UAPPA/B-W) Ministry TheAgricultural Province Of NTB. This study describes the application of Accrual Based on SAP PPNo. 71 Year 2010 using data from the results of the interviews, the balance sheet, the reportrealization of budget, income and Expenditure Information Accrual and notes to financial statements, other reports that support the theme of the research, and the information contained in thewebsite BPTP NTB. Technique of data analysis that is done is by reviewing the policies andprocedures as well as the components of the preparation of the financial statements and identifyfactors that support and hinder the implementation of SAP-based Akual. The results of thisresearch show that the presentation of the financial statements the accounting Unit of the Auxiliary Budget Users/Merchandise area (UAPPA/BW) of the Ministry of Agriculture of the province ofNusa Tenggara Barat were in accordance with the rules contained in the regulations GovernmentNo. 71 the year 2010 about Accrual-based Government accounting standards.Keyword : Acrual-based,PP No 71,UAPPA/BW

New Institutional Theory: Implementasi Anggaran Berbasis Kinerja Menuju Organisasi Yang Kompetitif Dan Berorientasi Pasar Astutiningrum Astutiningrum; Ali Djamhuri; Yeney Widya Prihatiningtias
Jurnal Reviu Akuntansi dan Keuangan Vol. 4 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this study was to understand the organizational changes that occurred after theadoption of the performance-based budgeting. Organizational change was analyzed from theperspective of the NIT with a research focus on the process of implement performance-basedbudgeting in dr. Iskak Tulungagung Hospital. The research strategy is a case study with aqualitative approach. Results of research indicate the occurrence of coercive isomorphism, as aneffort to gain legitimacy, which is supported by mimetic ishomorphism, which attempts impersonation of another organization, although it is weak. The dominant symptom is normativeishomorphism, as indicated by the members of the organization normative belief that performance-based budgeting system is most appropriate for the characteristics of the hospital. Theimplementation of performance-based budgeting has encouraged the use of funds more effectively and efficiently, so that dr. Iskak Tulungagung likely to benefit in order to motivate organizations become morecompetitive and at the same time market-oriented.Ke ywords: Organizational Changes, Performance-Based Budgeting, Hybrid Organization, NewInstitutional Theory

Global Reporting Initiative Index Sebagai Model Pengukuran Triple Bottom Line Pada Industri Kategori Environment High Risk (Studi Komparasi Indonesia Dan Malaysia) Mohammad Rianto Gobel; Djoko Sigit Sayogo; Adi Prasetyo
Jurnal Reviu Akuntansi dan Keuangan Vol. 4 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This research aims to describe the parctice of Triple Bottom Line Disclosure to the industrieswhose the category is environment high risk in Indonesia and Malaysia which is reviewed byIndex Model GRI and explain the aspects that differ the practice of Triple Bottom Line Disclosure at environment high risk category in Indonesia and Malaysia which is reviewed by IndexGRI model. This research used Content Analysis and Mann-Whitney Test. The result of thisresearch shows that there are still many items of triple bottom line componen that have not beenshown yet.The significance of differences of Triple Bottom Line Disclosure about Malaysianindustry and Indonesia shows the point 64% from Indonesia and 36% from Malaysia and thereis some differencebetween Triple Bottom Line Disclosure of Malaysian industry and Indonesianindustry.Keywords: index GRI, TripleBottom Line, EnvironmentHigh Risk.

Pengaruh Perencanaan Anggaran dan Pengendalian Intern terhadap Akuntabilitas Publik pada Pemerintah Daerah Provinsi Banten Rakhmini Juwita
Jurnal Reviu Akuntansi dan Keuangan Vol. 4 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Accountability is one of the principle of good governance, thus it can be assumed that goodaccountability can improve good governance. The important things to create public accountability, especially in government agencies, are with budget planning and internal control. Budgetplanning includes the general policy formulation of Regional Development Budget (APBD) untilthe arrangement of APBD with the purpose of using government funds can be on the right target,thus that funds are used effectively and efficiently. Budget planning and internal control are themost strategic activity in state finances management because it relates with public accountability. This research aims to know the effect of budget planning and internal control towardpublic accountability in regional government of Banten province. This research used descriptiveexplanatory method by using non probability sampling method at 6 (six) Regional Work Unit(SKPD) in regional government of Banten province. Data analysis which used wasmultiple linear regression. The result of this research shows that budget planning and internal control havethe positive and significant effect toward public accountability in regional government of Bantenprovince. It means that better budget planning and internal control can improve public accountability to be better too.Kata kunci: Perencanaan anggaran, pengendalian intern dan akuntabilitas publik (Abstraktidak dalam bahasa inggris)

Persepsi Wajib Pajak Mengenai E-Filing dan Pengaruhnya terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Dalam Melaporkan Pajak Teddy Gunawan; Eny Suprapti; Eris Tri Kurniawati
Jurnal Reviu Akuntansi dan Keuangan Vol. 4 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This research is aimed to examine the effect of taxpayer’s perception toward e-Filing system ofindividual taxpayer’s compliance in tax reporting. This research is associative research. Intaxpayer’s perception there are e-Filing usefulness variable, e-Filing ease variable, e-Filingcomplexcity, e-Filing security and privacy variable and e-Filing readiness. The population of thisresearch is individual taxpayer listed in Tax Office Pratam Batu. Sampling used of this researchis convenience sampling individual taxpayer who reported tax using e-Filing system. The technique of analysis data is questionnaire survey and to examine using multiple regression analysis. The result of this research are e-Filing usefulness variable, e-Filing security and privacyvariable and e-Filing readiness has effect on tax compliance in tax reported while e-Filing easevariable and e-Filing complexcity has no effect on tax compliance in tax reported.Keywords: E-Filing System, Compliance In Tax Reporting, Taxpayer’s Perception

Tranparansi dan Akuntabilitas Pelaporan Keuangan Masjid Agung Al-Akbar Surabaya Ruci Arizanda Rahayu
Jurnal Reviu Akuntansi dan Keuangan Vol. 4 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study is conducted to understand the meaning of transparency and accountability financialreport of Surabaya Al Akbar national Mosque. This study is a descriptive qualitative studywhile the study approach is phenomenological transcendental by taking site and location atSurabaya Al Akbar National Mosque. Data is gained by interview to 12 (twelve) informant keysas communities, donor, administrative section head, treasury, secretary, and mosque staff. Datavalidity testing is taken by triangulation technique and analysis method is taken by intentionalanalysis, epoche, and eidetic reduction steps. The result of the study concludes that Surabaya AlAkbar National Mosque in applying accountancy uses the basic standard PSAK nu. 45 year2011 about nonprofit organization including financial position report, activities report, moneysupply report, and notes for financial report. Applying this practice is guaranteed by good faithquality values as amanah, istiqomah, uswah, mas’uliah, and liljami’il-ummah as behaviororientation for the mosque organizer, skillfully human resources in organization structure, community role, and the acknowledgment by quality management system ISO 9001:2008. Accountability principal is part of worship by vertical and horizontal responsibility pattern. The verticalpattern to supervisor agency, East Java Government, and Allah SWT to get His blessing. Thehorizontal pattern is tended to mosque donor and society. Transparency principal is done byproviding clear information about the procedures, costs, and responsibility of the mosque organizer agency and giving ease access to financial report information, complaint mechanism arrangement, and improving information through cooperation with public medium. However, financial report has not checked yet by independent auditor so, it is lessening the value of accountability and transparency financial report itself.Keyword:accountability, Allah’s blessing, informant, interview, phenomenological, transparency.

Page 21 of 56 | Total Record : 556

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Dwi Irawan

Contact Email
irawan@umm.ac.id

Phone
+6285732485677

Journal Mail Official
jrak.umm@gmail.com

Editorial Address
https://ejournal.umm.ac.id/index.php/jrak/about/editorialTeam

Location
Kota malang,

Jawa timur

INDONESIA

Abstract

Abstract

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Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Dwi Irawan

Contact Email irawan@umm.ac.id

Phone +6285732485677

Journal Mail Official jrak.umm@gmail.com

Editorial Address https://ejournal.umm.ac.id/index.php/jrak/about/editorialTeam

Location Kota malang, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Dwi Irawan

Contact Email
irawan@umm.ac.id

Phone
+6285732485677

Journal Mail Official
jrak.umm@gmail.com

Editorial Address
https://ejournal.umm.ac.id/index.php/jrak/about/editorialTeam

Location
Kota malang,

Jawa timur

INDONESIA