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Jurnal RAK (Riset Akuntansi Keuangan)
Published by Universitas Tidar
ISSN : 25411209     EISSN : 25800213     DOI : https://doi.org/10.31002/rak
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal RAK (Riset Akuntansi Keuangan) is a journal covering research articles on accounting and finance. Articles published in the form of research results, scientific studies and current issues focusing on Financial Accounting, Public Accounting, Tax Accounting, Sharia Accounting, Forensic Accounting, Auditing, Corporate governance, Accounting information system, and Accounting education.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 110 Documents
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ONLINE MOTORCYCLE TAXIS BOOST CULINARY BUSINESS ON MICRO SMALL AND MEDIUM ENTERPRISES Daud, Maiercherinra; Densis, Feralando Rama Kusuma; Beloan, Bertha
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 1 (2022): April 2022
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i1.113

Abstract

The purpose of this study was to determine the impact of the presence of online motorcycle taxis on MSME business such as Dionza stall. The research method used is a qualitative method through a phenomenological approach. The result of this study indicate that the role of online motorcycle taxis is very helpful for Dionza Stall, especially during the covid-19 pandemic. The impact given, apart from increasing income, also helps customers who have limited time to come directly to the stall. It can be evidenced by an increase in income of approximately 30% every day. Keywords: Online Motorcycle, Culinary, Small and Medium Business
THE EFFECT OF CAPITAL EXPENDITURE ON DOMESTIC INVESTMENT AND FOREIGN INVESTMENT WITH INFLATION AS A MODERTTING VARIABLE Nico Hutabarat, Frans; Lenggogeni
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 1 (2022): April 2022
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i1.114

Abstract

This research aimed to know how the effect of capital expenditure and inflation variable to the Domestic and Foreign Investment in Indonesia especially Provinces in Java Island in 2016 to 2020. This research used the panel data regression method with time-series data from the Central Bureau of Statistics (BPS) and the Directorate General of Fiscal Balance’s portal data. The results of this study are the inflation variable partially significant effect on Foreign Investment in provinces in Java Island. On the contrary, the capital expenditure variable does not have a significant effect both on domestic and foreign investment, while the inflation variable strengthens the relationship between capital expenditures and domestic investment. Keywords : Capital Expenditure, Domestic Investment, Foreign Investment, Inflation
ANALYSIS OF FACTORS INFLUENCING RESPONSIBILITY FOR VILLAGE FUND MANAGEMENT IN THE VILLAGE OF NAMORAMBE RENCY Sahala Purba; NadiyaMeilaniTarigan
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 1 (2022): April 2022
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i1.115

Abstract

This research discusses the competence of Village government, Internal Control System and Financial Accessibility towards village fund management accountability, this research is very useful for monitoring the accountability of Village Fund management in Namorambe District. This research is an explanatory research with a research design of 36 villages with a sample of 93 people who found village government officials. The information used is primary in nature and analyzed using the SPSS type 23 statistical test. This type of research is quantitative. The results of this research show that the Village Government Competence has a positive and significant impact on Village Fund Management Accountability, On the other hand, the Internal Control System and Financial Report Accessibility have a negative and significant impact on Village Fund Management Accountability. On the other hand, the Village Government Competence, Internal Control System, and Financial Report Accessibility simultaneously affect and significantly affect Village Fund Management Accountability. Keywords: Village Fund Management Accountability
FINANCIAL ACCOUNTABILITY PRACTICE OF FAITH-BASED ORGANIZATIONS – CASE STUDY THIRD SECTOR ORGANIZATIONS IN THE SPECIAL REGION OF YOGYAKARTA Anto Listianto, Gabriel; Antonius Diksa Kuntara
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 1 (2022): April 2022
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i1.116

Abstract

This study aims to describe the practice of financial accountability in two third-sector organizations, both of them are organization under religious institutions or recently named as Faith-Based Organizations (FBO). The data was gathered using interview and documentation and was analyzed using qualitative interpretive approach. The results show that in general, the two organizations apply different patterns of financial accountability, starting from planning activities in the form of participatory and tiered budgets, implementing activities, and reporting activities that vary according to the type of organization. Financial accountability practices that occur reflect the uniqueness of stakeholders, types of donors, and the scale of each FBO. Keywords: Financial accountability, third sector organization, faith-based organization
JUSTIFYING ENTERPRISE RESOURCE PLANNING (ERP) INVESTMENT: A CASE STUDY USING TECHNOLOGY, ORGANIZATION, AND ENVIRONMENT (TOE) FRAMEWORK rahman, arief; Ratnawati, Yeni
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 1 (2022): April 2022
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i1.122

Abstract

The purpose of this study is to analyze the implementation of the Enterprise Resource Planning (ERP) system with the Technology, Organization and Environment (TOE) approach. This study contributes by providing empirical evidence as well as testing the TOE approach in the context of ERP implementation. To be able to answer research questions in depth, this research uses qualitative methods. The method used is semi-structured interview. The informants in this study were 31 people with various levels of positions in the company. To test the validity of this research data using source triangulation. The results of the study conclude that there are challenges or obstacles as well as benefits from implementing an ERP system related to organizational technology and the environment. The results of the study are discussed including their implications for the company and the literature.
THE EFFECT OF CAPITAL STUCTURE ON THE COMPANY FINANCIAL PERFORMANCE IN THE COAL MINING SECTOR Tullah, Dewi Sarifah; Erma Apriyanti; Siti Nurjanah
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 2 (2022): October 2022
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i2.127

Abstract

The aim of this study was to analyze the capital structure on financial performance. Capital structure is measured by the leverage ratio (solvability) through the total debt to total assets ratio (DAR), total debt to total equity ratio (DER), and long-term debt to equity ratio (LDER) proxies, while financial performance is measured by the profitability ratio using the Return on Asset (ROA) proxy. The study population is a coal mining company listed on the Indonesia Stock Exchange in 2014-2019. The purposive sampling method was chosen as a sampling method with certain criteria. The final sample size based on predetermined criteria was 96 (16 companies with an observation period of 6 years). Multiple linear regression was used to test the hypothesis. The results showed that DAR and LDER had a negative effect on ROA, while DER did not affect ROA.
THE DETERMINANTS OF STOCK RETURNS Tullah, Dewi Sarifah; Feri Noviyanti; Apriyanti, Erma
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 1 (2022): April 2022
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i1.137

Abstract

This study aims to determine the effect of ROA, CR, PBV and MVA through a quantitative approach. The research population is LQ-45 Index company. Purposive sampling was used as a sampling technique with the criteria of LQ-45 companies that published financial reports on the Indonesia Stock Exchange in 2001-2020, thus the sample that met the criteria consisted companies. The analysis technique uses multiple linear regression with panel data with the help of Eviews 11 software. The result of the study prove that the ROA, PBV and MVA varables have and effect on stock returns, while beta and ROA variables have no effect on stock returns. Investors companies that are their investment target, because these ratios have been proven to effect stock returns.
ANALYSIS OF THE EFFECT OF INCOME DIVERSIFICATION ON BANK PERFORMANCE AND BANK RISK WITH OWNERSHIP STRUCTURE AS MODERATING VARIABLE IN DIGITAL BANKS IN INDONESIA Widyarti, Endang Tri; Sari, Desy Febriana
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 2 (2022): October 2022
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i2.297

Abstract

This study aims to analyze the effect of income diversification on performance and risk in digital banks, and examine the moderating role of the ownership structure variable as proxied by concentrated ownership of the effect of income diversification on bank performance as measured by ROA and Tobins's Q and bank risk as measured by Z. -Score on digital banks in Indonesia. The research data is taken from the financial statements of banks listed on the Indonesia Stock Exchange (IDX) for the period 2020-2021. The number of samples used in this study was 70 using purposive sampling technique. The analytical method used is Multiple Linear Regression and Moderated Regression Analysis. The results of this study state that income diversification has a positive and significant effect on bank performance as measured by ROA and Tobin's Q. Also, it has a positive and significant effect on bank risk as measured by Z-Score. In addition, this study shows that banks with concentrated ownership have a negative and significant effect in moderating the effect of income diversification on ROA. Meanwhile, banks with concentrated ownership are unable to moderate the effect of income diversification on Tobin's Q and Z-Score.
DISCLOSURE INDEX OF HAZARDOUS TOXIC WASTE (LB3) IN INDONESIA Sujarweni, Wiratna; Arifah, Siti
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): April 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i1.345

Abstract

This research aimed to compile a toxic hazardous materials waste (LB3) disclosure index in Indonesia, knowing the difference between unweighted and weighted LB3 disclosures in manufacturing and oil and gas companies, mineral and coal mining management (Minerba). The data used was primary, sourced from FGD and questionnaires with the sampling technique used were accidental sampling. The secondary data used was the LB3 disclosure data of manufacturing and mining companies listed on the Indonesia Stock Exchange (IDX) in 2019 using purposive sampling techniques. The index preparation method used descriptive tests and independent t-test tests to look for differences in unweighted and weighted LB3 disclosures in manufacturing and mining companies. The results of this study in the form of LB3 disclosure index as many as 21 disclosure items with their respective weights. The test results were no different but the mean value of LB3 weighted disclosure (0.2945) was higher than the mean weighted value (0.283). The difference from the unweighted and weighted index is 0.0142, the difference is very small, so statistically there is no different LB3 disclosure in manufacturing companies and miners.
ANALYSIS OF FACTORS OF COMPANY VALUE (CASE STUDY ON MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2017-2020) Widyakto, Adhi; Suhardjo, Yohanes; Rachmawati, Windasari
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 2 (2022): October 2022
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i2.429

Abstract

This research aims to test the influence of profitability, liquidity, leverage on Price Book Value. in manufacturing companies listed on the Indonesia Stock Exchange in 2017 and 2020. This type of research is quantitative. The population in this study 284 is a manufacturing company listed on the Indonesia Stock Exchange in 2017 and 2020. The samples in this study used purposive sampling methods and were obtained by 200 manifacturing companies that fit the predetermined criteria. The data analysis technique used is multiple regression analysis with the SPSS 24.0 program. The results showed that the variable Return On Equity, Current Ratio, Debt Equity Ratio, Sales Growth had a Significant Positive Effect on PBV studies in Manufacturing Companies in 2017-2020.

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