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Research in Accounting Journal
Published by Yayasan Riset dan Pengembangan Intelektual
ISSN : 27157881     EISSN : 27157873     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Reseach In Accounting Journal (RAJ) reviewed covers theoretical and applied research in the field of Accounting and Finance. Priority is given to those articles which satisfy the main scope of the journal, and have an impact in the research areas of interest. The RAJ Journal is intended to be the journal for publishing articles reporting the results of research in the areas : Financial Accounting, Cost Accounting, Management Accounting, Auditing, Tax, Accounting System Information, Islamic Principal Accounting Public Sector Accounting The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 50 Documents
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PENENTUAN BIAYA PRODUKSI UNTUK MENGHITUNG JASA PADA UMKM AULIA LAUNDRY Milania, Lia; Kartika, Tia; Adira Putri, Dea; Alvionita Agustin, Wanda
Research in Accounting Journal (RAJ) Vol. 3 No. 1 (2022): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v2i1.380

Abstract

Micro, Small and Medium Enterprises (MSMEs) Aulia Laundry is a business unit engaged in services carried out by small communities in the Kubang Raya area, Tambang District, Pekanbaru City. Based on direct observations on UMKM Aulia Laundry, it is known that transaction data management has not used a computerized system, such as recording customer data, transaction data, and making delivery notes which are still done manually where every activity is still stored in the ledger. This is of course impractical, because the data storage system is still in the form of archiving so that archive accumulation often occurs which can make data security less guaranteed.With the many shortcomings that exist in these SMEs, this research is needed with the aim of knowing the production costs of Aulia Laundry SMEs, so that they can determine the cost of production. Usually in business production activities require the sacrifice of economic resources in the form of various types of costs to produce products to be marketed. These costs are the basis for determining the Cost Of Production (HPP). This is intended to make it easier for MSME entrepreneurs to know the costs incurred to produce a product and avoid mistakes in determining the selling price.
ANALISIS PENENTUAN HARGA POKOK PRODUKSI PADA USAHA PENGETAMAN KAYU AURA KONSEN DENGAN MENERAPKAN METODE ACTIVITY ABASED COASTING Aura, Aisyah; ZL, Nikken Azzahara; Wedyati, Nur Azzahra; Suriyanti, Linda Hetri; Nurjannah, Hafidjah
Research in Accounting Journal (RAJ) Vol. 3 No. 1 (2022): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v2i1.384

Abstract

Aura Konsen's Wood Setting Business is a trading company that determines the production cost by applying the Activity Based Coasting System Method so that the company does not make mistakes in making decisions regarding the production cost. The research used is descriptive research, using data collection techniques in the form of interviews with the owners of the company. It can be concluded that the calculation of the cost of production using the Activity Based Coasting System Method gives higher results than using the traditional method. The results of the Activity Based Coasting System method are more accurate. According to the calculations that have been done, that two methods have a difference with each product of IDR 118,583 for Doors, IDR 18,545 for Windows, and IDR 326 for Sills. All overhead costs are calculated in detail so that it can be seen how much the actual costs incurred in production activities can be.
CAPITAL ASSET PRICING MODEL (CAPM) SEBAGAI ALAT ANALISIS DALAM PENGAMBILAN KEPUTUSAN INVESTASI SAHAM PADA INDEKS LQ-45 DI BURSA EFEK INDONESIA (BEI) PERIODE AGUSTUS 2020 – JANUARI 2021 Aprialinita, Dhea; Waldeska Aulia, Fezi; Dwi Aristi, Mentari; Hikmah Putri, Nurul; Nurliyana, Nurliyana; Putri Permatasari, Vina; Sari, Juita
Research in Accounting Journal (RAJ) Vol. 3 No. 2 (2022): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v2i2.482

Abstract

This study aims to assist investors in making stock investment decisions on the LQ-45 index for the period August 2020 - January 2021 using the Capital Asset Pricing Model (CAPM). The population of this study is all stocks listed on the Indonesia Stock Exchange (IDX), the sample in this study is 45 companies listed on LQ-45 for the period August 2020-January 2021. This type of research is descriptive research with a quantitative approach. The data collection technique used is documentation. Meanwhile, the data analysis technique uses the Capital Asset Pricing Model (CAPM). The results of this study indicate that there are 31 companies that are classified as efficient and 14 companies that are classified as inefficient.
KONSEP AKUNTANSI KEPERILAKUAN DARI ASPEK PSIKOLOGI DAN PSIKOLOGI SOSIAL Sari, Depita; Anastasia, Dhita; Ferdiani, Adinda; Sapitri Gajah, Rahmi
Research in Accounting Journal (RAJ) Vol. 3 No. 2 (2022): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v2i2.483

Abstract

This research is entitled "The Concept of Behavioral Accounting from Aspects of Psychology and Social Psychology". This study aims to determine the concepts that exist in the area of psychology and social psychology and to find out how they are applied to the theoretical system of behavioral accounting. The research method is descriptive. The result of this research is that we are able to understand aspects of psychology and social psychology comprehensively.
ANALISA FUNDAMENTAL PERGERAKAN SAHAM INDIVIDUAL SUB SEKTOR TELEKOMUNIKASI TAHUN 2020 Hikmah Putri, Nurul; Ramadani, Amelia; Nofita Sari, Arnes
Research in Accounting Journal (RAJ) Vol. 3 No. 2 (2022): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v2i2.484

Abstract

A Fundamental influence on stock prices. Fundamental factors used are current ratio, DER and ROA, while the technical factors used are INDEX and trading volume. The results of the test on the research conducted, it can be concluded that, the Price of the stock on the company's telecommunications sector listed on the Indonesia stock Exchange 2020 influenced from DER, and ROA. While the CR, the composite Stock Price Index, and the Volume of trade does not affect the stock Price. But CR, DER,ROA, composite Stock Price , trading volume simultaneously affect Stock Prices in the sector.
PERSPEKTIF DAN MINAT MAHASISWA UNTUK BERINVESTASI DI PASAR SAHAM MODAL SYARIAH SEBAGAI ALTERNATIF INVESTOR PEMULA Rahmawati, Novia; Ria Sansitika, Desy; Azmi, Zul; Hamzah, Zulfadli
Research in Accounting Journal (RAJ) Vol. 3 No. 2 (2022): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v2i2.486

Abstract

Investing is an activity that is recommended from an Islamic point of view. This is because the Prophet Muhammad SAW has been involved in investment activities from a young age until he became apostolic. One of Indonesia's efforts to encourage economic growth is to expand the investment sector through the use of capital market products. This research is a descriptive and qualitative analysis. Islamic capital market activities are needed to further optimize the existence of Islamic law because the value of sharia in investing in sharia has not been fully investigated. Given the Islamic capital market position and a very strategic role in national economic activities
ANALISIS HARGA SAHAM PADA PT. GARUDA INDONESIA TBK TAHUN 2020-2021 Aprialinita, Dhea; Djahmur, Fitria; Nurliyana, Nurliyana; Yusrizal, Yusrizal
Research in Accounting Journal (RAJ) Vol. 3 No. 2 (2022): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v2i2.487

Abstract

The share price is the price set by the company for other parties who wish to have share ownership rights. Price Earning Ratio is a ratio to measure the success of management in achieving profits for shareholders. PER value <10 is cheap, >10 is expensive, but if it is negative it means the company is at a loss. Based on the results of the discussions that have been described, it is certain that PT Garuda Indonesia suffered losses from the first quarter of 2020 to the third quarter of 2021, which of PT Garuda Indonesia's PER value experienced a minus, even Garuda Indonesia's PER value touched -22,361 in the first quarter of 2021. From the results of the study, it can be said that PER is quite influential on stock prices but does not measure investors in assessing Garuda's stock prices.
ANALISIS PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE PADA PT. FITRA WIKA Simmon, Alex; Septiana, Tian; Ramadhania Putri, Nadila
Research in Accounting Journal (RAJ) Vol. 2 No. 1 (2021): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v1i2.746

Abstract

The rapid development of the world requires business people to develop the implementation of a better corporate governance system. This research is a qualitative research with data collection methods using interview and observation techniques. The purpose of this research is to find out how the application of the principles of good corporate governance in PT. Fitra Wika. The results showed that on the principle of transparency, the company has provided information to internal and external parties. The submission is made orally and in writing. On the principle of accountability, the company has an internal control system, performance measures, and company targets. on the principle of responsibility, the company has carried out its corporate social responsibility by not polluting the environment, providing social assistance, and complying with government regulations. On the principle of independence, the company does not have any intervention from other parties. In fairness, every part of the company gets the same treatment.
ANALISIS DAMPAK COVID-19 PADA VOLUME TRANSAKSI SAHAM DAN HARGA SAHAM (STUDI KASUS PADA INDUSTRI PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2020) Yarahim, Bunai; Ramadhani Ridarto, Visinamitri; M. Fasda Andriatama, M. Fasda Andriatama
Research in Accounting Journal (RAJ) Vol. 2 No. 1 (2021): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v1i2.747

Abstract

Shares are one of the capital market instruments that can be defined as a sign of one's or one-sided capital participation (business entity) in a company or limited liability company. The current factor is the impact of the Covid-19 virus on stock transaction volume and stock prices. So it is very necessary to analyze the impact of Covid-19 on the volume of stock transactions and stock prices with the object of research being the mining industry. This research uses secondary data and this data analysis method uses qualitative descriptive analysis techniques. The results of this research show that the volume of stock transactions and share prices affected by COVID-19 have decreased and increased at a certain time, with the encouragement of China's policy which began to loosen import restrictions.
SELF MANAGEMENT DAN INVESTASI DIGITAL SEBAGAI SOLUSI MENGURANGI PRILAKU KONSUMTIF MILLENIAL MASA PANDEMI COVID-19 Juliani Nst, Chyntia; Putri, Nurdiana; Yuherni, Yuherni
Research in Accounting Journal (RAJ) Vol. 2 No. 1 (2021): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v1i2.750

Abstract

Self-management is a technique that directs the counselee to change his behavior in a more effective direction in accordance with what he wants through the process of learning new behavior by using one strategy or a combination of several strategies. Digital investment is one example of fintech that can be felt by the wider community. This study uses a qualitative research method with a writing technique in the form of a narrative review. Writing a narrative review is a study of books, literatures, notes, and reports related to the problem to be solved. The data collection technique used in this research is documentation from secondary data sources in the form of the internet, secondary data in the form of journals, research articles, government agency reports, survey results and books. Based on the results and discussions that have been described, there has been a change in consumptive behavior during the Covid-19 pandemic. This is identified through four things, namely the purpose of consumption, influencing factors, media, and transaction tools. To reduce consumptive behavior, especially the millennial generation, by cultivating the nature of self-management and allocating income for online investment or known as digital investment.

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