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Jurnal Riset Akuntansi Terpadu

JRAT
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Published by Universitas Sultan Ageng Tirtayasa

ISSN : 1979682x EISSN : 25287443 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Riset Akuntansi Terpadu (JRAT) is a scientific journal published by the Accounting Department, Faculty of Economics and Business, Universitas Sultan Ageng Tirtayasa. Jurnal Riset Akuntansi Terpadu (JRAT) is published twice a year, (April and October). First issue is Volume 1 Number 1, April 2008. This journal publishes the results of scientific work and or scientific thought in the field of accounting.

Arjuna Subject : -

Articles 10 Documents

Search results for , issue "Vol 11, No 2 (2018)" : 10 Documents clear

PENGARUH PENDAPATAN DAN BIAYA OPERASIONAL TERHADAP BEBAN PAJAK PADA PT JEMBO CABLE COMPANY TBK Nela Dharmayanti
Jurnal Riset Akuntansi Terpadu Vol 11, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

This study aims to determine the effect of income and operational costs on the tax burden on PT Jembo Cable Company Tbk. This study uses secondary data taken from the financial statements of PT Jembo Cable Company Tbk through the IDX website. The population used in all financial statements. The number of samples taken by 30 samples of financial statements on a quarterly basis in the period 2016 - 2010. The method used in this method is the descriptive method. The testing was carried out using the help of SPSS Software 24.00. The results of research and discussion t test shows income (X1) to the tax burden (Y) shows that income has a significant effect on tax expense while the t test of operational costs (X2) on tax expense (Y) shows that operating costs have a significant effect on tax expense. F test between income (X1) and operating costs (X2) on tax expense (Y), the positive and significant effect between income and operating costs on tax expense. The implications of the above conclusions, namely income and operating costs have a positive influence on the tax burden to reduce the tax burden, so companies must do tax planning efforts to reduce tax burden.

DAMPAK IMPLEMENTASI ERP TERHADAP KAPABILITAS ORGANISASI DAN KINERJA PERUSAHAAN Muhammad Nawawi
Jurnal Riset Akuntansi Terpadu Vol 11, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

This study purposes to examine whether ERP implementation has an impact on business strategy and company capabilities that can improve company performance. Specifically, this study investigates the mediating effects of business strategies and organizational capabilities in relation to ERP implementation and company performance. This study uses secondary data from 53 companies that meet the requirements and examine the relationship between these variables. ERP implementation has a positive impact when the company implements a prospector business strategy. The prospector strategy business enhances the company's ability to achieve company capabilities and enables companies to achieve better financial performance. ERP implementation encourages and encourages prospector strategies. ERP not only supports cost control, but also supports decision making, develops new products and innovations that drive revenue growth, and build effective and efficient operations that increase return on assets.

TANGGUNG JAWAB SOSIAL KORPORAT TERHADAP PEKERJA DAN KINERJA EKONOMI : SATU TINJAUAN Dina Madinah; Mara Ridhuan Che Abdul Rahman; Shifa Mohd Nor; Mohd Rizal Palil
Jurnal Riset Akuntansi Terpadu Vol 11, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Corporate social responsibility is carried out by the company to pay attention to and fulfill the stakeholders' needs. This is done by the company to get support from stakeholders. Workers are one of the important stakeholders for the company because workers are involved in the company's operational activities in an effort to achieve the company's economic performance. Therefore, it is very important for the company to carry out corporate social responsibility towards workers. This research will examine the corporate social responsibility to workers and their influence on the company's economic performance. Some of the implementation of corporate social responsibility towards workers has proven to have a significant influence on the economic performance of the company including giving high salaries to workers, paying attention to the health and safety of workers, providing education and training, fostering good relations among workers, providing pensions and providing equal opportunities to every worker. Based on a review and analysis of previous research, to get more information about the practice of corporate social responsibility towards workers, this study reserved for further research that focuses its research on corporate social responsibility towards workers and examines the possibility of other factors that can confirm the relationship between corporate social responsibility for workers with economic performance.

PROFITABILITAS, LIKUIDITAS, RASIO PAJAK DAN STRUKTUR MODAL: STUDI HUBUNGAN KAUSALITAS PADA PERUSAHAAN-PERUSAHAAN SEB SEKTOR PERDAGANGAN BESAR BARANG PRODUKSI YANG LISTING DI BURSA EFEK INDONESIA PERIODE 2010-2014 Akhmadi Akhmadi; Abdul Rosyid; Fitri Handayani
Jurnal Riset Akuntansi Terpadu Vol 11, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

The purpose of this study is to analyze and interpret the influence of profitability, liquidity and tax ratios on capital structure in the large trade sector that produces goods listed on the Indonesia Stock Exchange in 2010-2014. This type of research is an associative (causal) study. The population and sample used in this study were the Wholesale Goods Production Companies listed on the Stock Exchange for the 2010-2014 period as many as seven companies using purposive sampling. The data used is secondary data. Data analysis using multiple linear regression analysis. This study has empirical evidence that profitability in the capital structure has no significant positive influence. Liquidity in the capital structure has significant negative effect on the capital structure, whereas, tax ratio has a significant positive effect. Positive effect on the capital structure while, the tax ratio are significant positive effect.

PENGARUH CORPORATE GOVERNANCE, BOOK TAX DIFFERENCES TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BEI PERIODE TAHUN 2014-2016) Yenny Dwi Handayani
Jurnal Riset Akuntansi Terpadu Vol 11, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

This study aims to examine the effect of corporate governance, book tax differences on earnings management. Corporate governance in this study uses a proxy of the effectiveness of the board of commissioners and the effectiveness of the audit committee developed by Hermawan Ancella (2009). Using the consumer goods manufacturing sector listed on the Stock Exchange in the 2014-2016 period as a research sample with 99 observation data. Data analysis techniques using multiple liner regression, with SPSS version 21 software. The results showed that the effectiveness of the board of commissioners has no effect on earnings management, audit committee effectiveness does not affect earnings management, permanent differences have a significant positive effect on earnings management, time/ temporary differences affect on earnings management.

KINERJA PEMERINTAH DAERAH PROPINSI BANTEN: PERSPEKTIF PENDAPATAN ASLI DAERAH DAN TEMUAN AUDIT BADAN PEMERIKSA KEUANGAN INDONESIA Suheri Suheri; Yoyok Cahyono; Dabella Yunia
Jurnal Riset Akuntansi Terpadu Vol 11, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

This study aimed to examine the influence of local revenues (seen from the number of PAD), and audit findings on the performance of local government. This research was conducted in the District and City of Banten Province. This study used purposive sampling with the amount of data 6 local governments that resulted from the Supreme Audit Agency (BPK), the Department of Revenue and Fiscal Management (DPPKD), and http://otda.kemendagri.go.id. The data in this study were processed using IBM software Statistical Package For Social Science (SPSS) version 20.0. These results indicate that revenue is measured by the amount of revenue does not have an influence on local government performance as measured by performance scores. And audit findings are measured through the number of audit findings (in rupiah) divided by the total budget has no effect on the performance of local government.

PENGARUH KOMITE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN WHISTLEBLOWING SYSTEM SEBAGAI VARIABEL MODERASI Irma Paramita Sofia
Jurnal Riset Akuntansi Terpadu Vol 11, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

This study aims to examine the effect of audit commitee on Financial Statement’s integrity. In addition, this study wanted to test whistleblowing policy as a moderating variable on the relationship between audit committee on Financial Statement’s integrity. Independent variables used in this research are audit commitee. Dependent variable used in this research is Financial Statement’s integrity. While the moderation variable used in this research is whistleblowing policy. The sample in this research is banking company with the largest total assets listed on Indonesia Stock Exchange in the period 2014-2016. Analysis of data using multiple linear regression, and to determine the hypothesis used t-test and F-test. The results of this study indicate that audit commitee positively affect Financial Statement’s integrity. Whistleblowing policy is able to moderate the relationship between audit commitee on Financial Statement’s integrity.

PENGARUH PENDELEGASIAN WEWENANG TERHADAP KINERJA ORGANISASI Galih Fajar Muttaqin
Jurnal Riset Akuntansi Terpadu Vol 11, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

The purpose of this study is to determine the Effect of Delegation of Authority on Or- ganizational Performance with Change of Management Accounting System as Intervening Vari- able. This research was conducted at the Manufacturing Company located in Serang District. As the object of his research, the middle manager with 125 questionnaires spread, but the question- naire that can be processed as much as 72 questionnaires (58%). The questions questionnaire measured with a scale of 1-5. Data were analyzed by using SEM (Structural Equation Model) through SmartPLS (Partial Least Square) 2.0 versions. The results of this study indicate (1) Delegation of authority has a positive effect on Management Accounting System Changes, (2) Changes in Management Accounting System has a positive effect on Organizational Performance, and (3) Delegation of Authority positively af- fects organizational performance.

PERAN KEUTAMAAN ORGANISASI DAN AKUNTABILITAS PUBLIK DALAM MEMENGARUHI KINERJA SEKTOR PUBLIK DI ORGANISASI PERANGKAT DAERAH PROPINSI BANTEN Dadan Ramdhani
Jurnal Riset Akuntansi Terpadu Vol 11, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

This study aims to examine the influence of organizational culture, job satisfaction and organizational commitment through public accountability for the performance of public organizations. This study is a replication and development of research conducted by Abdullah and Arisanti Herlin (2010). Object of this study is regional work units (OPD) in Banten province. This study is an empirical study with purposive sampling techniques in data collection. Data obtained by questionnaire which was distributed to the head of each regional work units Banten province, with a questionnaire return rate reaches 83.90% ie 73 respondents. Data analysis was performed with a Structural Equation Model (SEM) with a program SmartPLS (Partial Least Square). Test results show that the hypothesis of the eight hypotheses proposed six hypotheses are accepted. Accepted hypothesis is the hypothesis 1 (significant positive influence Organizational Culture on Performance of Public Organizations.), Hypothesis 2 (a significant positive influence Job Satisfaction on Performance of Public Organizations.), Hypothesis 3 (Organizational Commitment has a positive effect is not significant to the performance of Public Organizations.) hypothesis 4 (Public Accountability is not a significant negative effect on the performance of the Public Organization.), hypothesis 5 (Cultural Organization significant positive effect on Public Accountability.), hypothesis 6 (Organizational commitment significant positive effect on Public Accountability.) and the hypothesis is rejected is the hypothesis 7 (Cultural Organisation no significant negative effect on performance through the Public Accountability of Public Organizations.), hypothesis (Organizational commitment is not a significant negative effect on performance through the Public Accountability of Public Organizations.).

KESENJANGAN HARAPAN KETERAMPILAN YANG DIMILIKI OLEH SARJANA AKUNTANSI Tubagus Ismail
Jurnal Riset Akuntansi Terpadu Vol 11, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

The purpose of this article is to explore generic skills possessed by accounting graduates at universities in Banten Province. Data was collected through questionnaires, by conducting non-parametric analysis. The findings of this study are the main causes of the gap in expectations of accounting graduates is the low skill and competence of teachers to produce graduates to have a successful career. The second finding is that teachers in universities actually know the skill needs needed by graduates. The third finding is that the graduates indicated by the company they work for do not fulfill the expected skills and competencies. This finding reflects the importance of curriculum renewal, improving the competence of accounting lecturers.

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Gerry Ganika

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jrat@untirta.ac.id

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Location
Kab. serang,

Banten

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Gerry Ganika

Contact Email gega@untirta.ac.id

Phone -

Journal Mail Official jrat@untirta.ac.id

Editorial Address -

Location Kab. serang, Banten INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Gerry Ganika

Contact Email
gega@untirta.ac.id

Phone
-

Journal Mail Official
jrat@untirta.ac.id

Editorial Address
-

Location
Kab. serang,

Banten

INDONESIA