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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 8 Documents
 1 
Search results for , issue "Vol. 7 No. 1 (2022): April 2022" : 8 Documents clear
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 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 PUBLIC ACCOUNTING INFORMATION SYSTEM AT THE DEVELOPMENT PLANNING AGENCY OF NORTH SUMATRA Rasmita Tiara Br Barus; Kamilah K
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.v7i1.441

Abstract

SKPD is an entity that uses an accounting system such as in a company, but this SKP focuses on regional units under the leadership of the government. BAPPEDA is one of the Regional Apparatus Work Units. The benefits that can be taken from this research is to analyze how the government accounting information system exists at the Regional Planning and Development Agency (BAPPEDA) in the province of North Sumatra, whether it has used the laws and regulations that have been set in the Ministry of Home Affairs No. 2020 and whether they have used an information system regarding standard accounting or not. The ideas used in this research are the regional accounting data framework, the investigation of the regional accounting data framework, and the examination of unofficial laws used in monetary announcement readiness. The research shows that the implementation of the accounting information system at the Regional Development Planning Agency in North Sumatra has complied with government regulations that serve as guidelines in the preparation of financial reporting contained in the Ministry of Home Affairs Number 77 of 2020.
ADOPTION OF AAOIFI INTERNATIONAL CODE OF ETHICS FOR INDONESIAN ISLAMIC ACCOUNTANTS R. Ibnu Haitam; Misnen Ardiansyah
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.v7i1.443

Abstract

Indonesia's Islamic sharia accounting code of ethics needs to adopt a code of ethics compiled by international experts in the global Islamic accountant organization AAOIFI as a drafting reference. The research uses an interactive qualitative type that advances interview techniques to collect data from scholars. The primary source of research uses the code of ethics issued by AAOIFI and through interviews with IAI Islamic accountants, accounting practitioners and scholars in the MUI. The principles of the AAOIFI code of ethics include taqwa, tawakal, amanah, sidiq. quwwah and tawasi bil haq. The adoption of a code of ethics for Indonesian Islamic accountants is an important matter of duplicating the virtues in modern applicants, namely applying Islamic law in order to provide solutions and guidance in contemporary modern problems. The preparation of a code of ethics for Indonesian Islamic accountants requires the Islamic accountant profession in the complex modern world needs to pay attention to urf am and urf khas so that it will give great benefits because until now the Indonesian Islamic accountant profession does not have a professional code of ethics.

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