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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 115 Documents
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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): Jurnal RAK (Riset Akuntansi Keuangan)
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.
THE EFFECT OF FAMILY INVOLVEMENT IN COMPANY MANAGEMENT ON COMPANY PERFORMANCE Marsela, Annisa; Indrian Supheni; Murni, Sri; Susanti, Asri Diah; Rohwiyati
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i1.587

Abstract

This study aims to determine the effect of family involvement in company management on company performance. This study uses a purposive sampling technique to determine the research sample. This technique produces 380 research sample data. This study uses the Ordinary Least Square (OLS) method in analyzing hypotheses. The results of the study indicate that the involvement of family CEOs has no effect on company performance. Meanwhile, the involvement of family director’s has a positive effect on company performance. This research is limited by the sample company information used, so it is hoped that further research can add other sources of information related to family company ownership and or change the measurement of family businesses in analyzing family businesses or companies.
AN ANALYSIS OF THE FISCAL CAPACITY OF DISTRICT AND CITY GOVERNMENTS IN THE EAST NUSA TENGGARA PROVINCE Veronica Moi, Maria Odriana; Susano P. Baso; Ilyona Risty
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i1.629

Abstract

This study aims to analyze the fiscal capacity of districts and cities in East Nusa Tenggara Province through the analysis of the degree of decentralization and fiscal capacity index. Data were analyzed using the degree of fiscal decentralization formula and the calculation of the fiscal capacity index. The results showed that on average, districts and cities in East Nusa Tenggara Province have a low degree of decentralization of 7.99% and are in the very low fiscal capacity index category of 0.442-0.515. The largest contribution to the allocation of regional expenditure comes from central government transfer funds.
TRENDS IN CARBON DISCLOSURE RESEARCH: A BIBLIOMETRIC ANALYSIS Kemala Octisari, Sully; Bambang Agus Pramuka; Puji Lestari
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i1.633

Abstract

Carbon disclosure is a company's voluntary disclosure related to the environment and greenhouse gas emissions. With increasing global warming and global public concern about the low-carbon economy, disclosing company information related to carbon emissions is one of the main focuses for investors. This article aims to look at research development trends in the field of carbon disclosure over the last 10 years using bibliometric analysis. The data in this study were sourced from the Scopus database and analyzed with the help of the Bibliomagika 1.8 application and the Biblioshiny of Bibliometrix R-package. A search in the Scopus database was carried out with the keyword "carbon disclosure" and produced 443 search results. The results of the bibliometric analysis show that research trends in the field of carbon disclosure have experienced steady growth over the last 10 years with authors from Australia and the United States dominating. Articles in the field of Carbon disclosure focus a lot on two main themes, diclosure related to carbon emissions and climate change as the causal factors for disclosing this information.
EXPOSING E-PROCUREMENT FAILURES IN PREVENTING PROCUREMENT OF GOODS AND SERVICES FRAUD Saputra, Edwin; Anis Chariri
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i1.880

Abstract

This study aims to reveal the failure of e-procurement in preventing fraud in the procurement of goods/ services and to explore the essence of meaning behind these fraudulent practices and behaviors. The method used is a qualitative approach using a interpretive phenomenological lens. Data collection involved in-depth interviews with a semi-structured approach to eight informants and analysis of organization documents. Data analysis using a model modified by Sanders. The findings show that the root of the problems in the procurement of goods/ services are political patronage practices and violations of procurement ethics. The procurement budget is likened to a "pizza" which has been cut into several parts and will be distributed by regional heads as patrons to supporting parties as clients. Through political patronage, the selection working group intervened to win the desired provider. These various interventions have weakened the integrity of working group which has resulted in collusion between the working group and providers who are very prone to corruption and ultimately detrimental to state or regional finances. This fraudulent behavior forms a social reality within the organization that is inconsistent with procurement ethics. This study also found that the function of prevention or early warning from the inspectorate had not gone well.
ACCOUNTING STUDENT PERCEPTIONS OF ETHICS IN FINANCIAL STATEMENT PREPARATION AND THE EFFECTS OF ACCOUNTING SCANDALS Ishmah Muthiah; Elis Mediawati
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i1.981

Abstract

This research aims to find out the differences in perception regarding the ethics of thepreparation of financial statements and accounting scandals and businesses in the accountingprofession between lower-level accounting students and top-level accounting students. Thepopulation in this study is students of Accounting Study Program S1 Bandung lower level andtop level of 106 people with purposive sampling techniques. Data collection techniques usingquestionnaires. The hypothesis test in this study used an average independent T-test with thehelp of SPSS Statistics 25 software. The results of this study show that on the ethics of financialreport preparation, only misrepresentation factors do not have significant differences betweenlower-level students and top-level students. And there is a difference in perception on theunderstanding of the Accounting scandal between lower-level students and top-level students.
THE DETERMINAN OF GOOD GOVERNANCE IMPLEMENTATION: A CASE IN MATARAM CITY INSPECTORATE Hariyati, Ketut; Lestari, Baiq Anggun Hilendri; Nurabiah
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i1.988

Abstract

This study aims to predict the effect of the internal control system the government, the role of APIP and the performance of local government apparatus on the use of sound governance at the Mataram City inspectorate. This research is a type of associative research with a quantitative approach. The data used is primary information received by distributing questionnaires. The sampling technique used is a saturated sample by taking the entire population to be sampled, namely 47 employees of the Mataram City inspectorate. The data analysis tool used is Partial Least Square (PLS) version 3.0. The results of this study demonstrate that the implementation of good governance in the inspectorate of Mataram City is positively impacted by the functioning of the government internal control system, APIP, and local government apparatus. The theoretical significance of this study is that it strengthens the stewardship theory by illuminating the role that the Mataram City inspectorate plays in enhancing government internal control, streamlining internal control, and improving the efficiency of local government apparatus for results in good governance.
FACTORS INFLUENCING CB-AIS QUALITY AND THEIR IMPACT ON USER SATISFACTION Ai Teti Taryati; Yenni Carolina
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 2 (2023): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i2.1049

Abstract

Trise of information technology in the industrial revolution 4.0 impact on business processes. Business processes will be optimized by the support of the cloud as one of the alternatives. CB-AIS offers an innovative solution for companies, as it can increase efficiency, flexibility, accessibility, and the capacity to handle vast volumes of data. This study is based on TOE (Technology, Organization, Environment) approach and aims to investigate the elements that influence the quality of CB-AIS, such as security, top management support, and competitive pressure. Furthermore, this research investigates the effect of CB-AIS quality on user satisfaction. The sample includes employees from the banking sector in the Bandung area. PLS is used to analyze the data, facilitated by SmartPLS software. The results showed that competitive pressure, security, and top management support were significantly affected by CB-AIS. Moreover, the findings revealed that the quality of CB-AIS had a positive outcome on user satisfaction.
COMPARISON ANALYSIS OF LOCAL GOVERNMENT FINANCIAL PERFORMANCE BEFORE AND DURING THE COVID-19 PANDEMIC AND ITS IMPACT ON ECONOMIC GROWTH Priyono, Nuwun; Wira Bharata, Risma; Juli Prijanto, Whinarko
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 2 (2023): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i2.1050

Abstract

This study aims to analyze the differences in the ratios of financial independence, financial flexibility, operational solvency, short-term solvency, long-term solvency, and regional service solvency in the Provinces of Central Java and D.I. Yogyakarta before and during the Covid-19 Pandemic and its impact on economic growth. The samples were districts and cities in Central Java Province and D.I. Yogyakarta. The data used is secondary data taken from the directorate general of financial balance of the Indonesian Ministry of Finance. The sampling technique used is purposive sampling. The analytical tool used in this study is the Difference Test. The results showed that of the 6 financial performance indicators, 4 indicators did not show a significant difference and 2 indicators showed a significant difference between the pre-pandemic period and during the Covid-19 pandemic period. Then, economic growth experienced a significant difference between the pre-pandemic period and during the Covid-19 pandemic.
THE DEVELOPMENT OF PROJECT-BASED LEARNING E-BOOK: A CASE STUDY FROM ACCOUNTING BILINGUAL CLASSES IN INDONESIA Kartikasari, Nungki; Hudaya, Robith; Rizki, Novia; Hanani, Tri
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 2 (2023): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i2.1068

Abstract

This article aims to develop an e-book based on Project Based Learning needs in the Basic Accounting course for Bilingual Classes. The type of research used is research and development. The research model used in this study is the modified ADDIE method, which consists of 5 stages: analyzing, designing, developing, evaluating, and implementing. The data collection in this research includes collecting material from credible sources, then arranging it according to the order of the material in the Semester Learning Plan, and using an attractive design. Design validation is carried out by media experts and material experts. The validation results show a good value where this e-book is suitable for use. Design revisions are only limited to minor revisions and these revisions are based on validation forms from media experts and material experts, such as consistent use of terms, additional discussions, and additional report examples. Small group trials have also been carried out and found that the basic accounting electronic book value is suitable for use.

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