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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.

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Articles 10 Documents

Search results for , issue "Vol 12, No 1 (2019)" : 10 Documents clear

PENGARUH PENERAPAN INFORMASI AKUNTANSI MANAJEMEN, SISTEM PENGUKURAN KINERJA DAN SISTEM PENGHARGAAN TERHADAP KINERJA MANAJERIAL PADA PERUSAHAAN RITEL MODERN DI KOTA JAMBI Afriantoni Afriantoni; Misni Erwati
Jurnal Riset Akuntansi Terpadu Vol 12, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan informasi akuntansi, sistem pengukuran kinerja dan sistem penghargaan terhadap kinerja manajerial pada perusahaan ritel modern di Kota Jambi. Jumlah sampel yang digunakan dalam penelitian ini berjumlah 61 orang. Sampel penelitian ini terdiri dari manajer tingkat bawah (lower management) sampai atas (top management). Hasil penelitian menunjukkan bahwa penerapan informasi akuntansi manajemen berpengaruh terhadap kinerja manajerial, sistem pengukuran kinerja tidak berpengaruh terhadap kinerja manajerial, dan sistem penghargaan berpengaruh signifikan terhadap kinerja karyawan, sedangkan secara bersamaan (simultan) berpengaruh secara signifikan terhadap kinerja perusahaan ritel modern di Kota Jambi.

PENGARUH KEPATUHAN WAJIB PAJAK, PEMERIKSAAN PAJAK, DAN PENCAIRAN TUNGGAKAN PAJAK TERHADAP PENERIMAAN PAJAK BADAN PADA KANTOR PELAYANAN PAJAK PRATAMA SERANG TAHUN 2012-2016 Raula Monica; Andi Andi
Jurnal Riset Akuntansi Terpadu Vol 12, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

The tax revenues at Pratama Serang Tax Office in the latest five years have a decent percentage of accomplishment while the income of the tax itself is keep increasing, this thing is caused by several problem. For instance, taxpayer compliance, tax audit, and the disbursement of tax arrears. The objective of this research is to discover the effect of taxpayer compliance, tax audit, and the disbursement of tax arrears toward the tax revenues. This research applied descriptive statistic method by using quantitative approach. To discover the taxpayer compliance, tax audit, and the disbursement of tax arrears toward tax revenue agency, there will be a data testing by using multiple linear regression, classical assumption test, and the t test in hypothesis test. The result of the research present that the taxpayer compliance, tax audit, and the disbursement of tax arrears’ variable are affecting the tax revenue at Pratama Serang Tax Office in 2012 to 2016.

PENGARUH RESIKO BISNIS DAN GROWTH OPPORTUNITY TERHADAP STRUKTUR MODAL PADA PERUSHAAN MANUFAKTUR SUB SEKTOR KOSMETIK DAN BARANG KEPERLUAN RUMAH TANGGA YANG TERDAFTAR DI BURSA EFEK INDONESIA PRIODE 2012-2017 Deni Sunaryo
Jurnal Riset Akuntansi Terpadu Vol 12, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Based on this aim is to determine the effect of business risk and growth opportunity on the capital structure of the cosmetics and goods manufacturing sub-sector manufacturing companies listed on the Indonesia Stock Exchange in the period 2012-2017. Based on the results of this study it can be concluded partially business risks have a significant effect on the capital structure of the cosmetics and household goods manufacturing sub-sector companies listed on the Indonesia Stock Exchange. This is evidenced by the results of the t test for business risk variables obtained t count 14.675 with the significance value of the study shows the number 0.000. The results of the study show that partially the growth opportunity does not have a significant effect on the capital structure of the cosmetics and household goods manufacturing sub-sector companies listed on the Indonesia Stock Exchange. This is evidenced by the results of the t test -0.985 with the significance value of the study showing the number 0.333. Business risk and growth opportunity significantly influence the capital structure of the cosmetics and household goods manufacturing sub-sector manufacturing companies listed on the Indonesia Stock Exchange with an F count of 113.531 with a significance value of 0.000. The value of the adjusted R Square number determination coefficient shows that business risk and growth opportunity on capital structure is 89.4% while the remaining 10.6% is explained by other factors outside the research model. Based on this aim is to determine the effect of business risk and growth opportunity on the capital structure of the cosmetics and goods manufacturing sub-sector manufacturing companies listed on the Indonesia Stock Exchange in the period 2012-2017. Based on the results of this study it can be concluded partially business risks have a significant effect on the capital structure of the cosmetics and household goods manufacturing sub-sector companies listed on the Indonesia Stock Exchange. This is evidenced by the results of the t test for business risk variables obtained t count 14.675 with the significance value of the study shows the number 0.000. The results of the study show that partially the growth opportunity does not have a significant effect on the capital structure of the cosmetics and household goods manufacturing sub-sector companies listed on the Indonesia Stock Exchange. This is evidenced by the results of the t test -0.985 with the significance value of the study showing the number 0.333. Business risk and growth opportunity significantly influence the capital structure of the cosmetics and household goods manufacturing sub-sector manufacturing companies listed on the Indonesia Stock Exchange with an F count of 113.531 with a significance value of 0.000. The value of the adjusted R Square number determination coefficient shows that business risk and growth opportunity on capital structure is 89.4% while the remaining 10.6% is explained by other factors outside the research model.

ANALISIS PENGENDALIAN PERSEDIAAN BAHAN BAKU DENGAN MENGGUNAKAN METODE ECONOMIC ORDER QUANTITY PADA USAHA KECIL DAN MENENGAH (UKM) DODIK BAKERY Abdurrahman Ahmad; Badrus Sholeh
Jurnal Riset Akuntansi Terpadu Vol 12, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Inventory procurement raises other costs, ordering costs, compensation costs, maintenance costs, warehouse rental costs, and damage costs. Therefore, proper inventory management is needed to avoid increasing inventory costs and maximizing UKM (Small and Medium Enterprises) appropriately. The error of making decisions in the procurement of raw material inventories gives the impact of the number of finished goods not in accordance with market requirements. This study is conducted to determine the inventory control of raw materials and the comparison between the total costs of raw material inventory using the Dodik Bakery UKM policy using the Economic Order Quantity (EOQ) method. This research is a descriptive qualitative. Data collected by using library study methods and direct observation. The result of the study shows that the Economic Order Quantity (EOQ) method has more optimal and economical results compared to the method applied by the Dodik Bakery UKM. This is evidenced by the frequency of ordering with the Economic Order Quantity (EOQ) method which is less than 9 times, the difference is 88 times compared to the method used by Dodik Bakery SMEs as well as a lower inventory cost of Rp 1,992,492 compared to Rp 3,718,908 compared to the method used by UKM Dodik Bakery.

PENGARUH POTENSI KEBANGKRUTAN, STRATEGI MANAJEMEN LABA DAN RESIKO INVESTASI TERHADAP VOLUME PERDAGANGAN SAHAM PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Yopie Chandra
Jurnal Riset Akuntansi Terpadu Vol 12, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Market reactions as measured by Stock Trading Volume are often investigated due to the publication of financial statements (profit publications), dividend distribution announcements, announcement of dividend increases, announcement of changes in directors, or Indonesian macro conditions which theoretically have the possibility of influencing the volume of stock trading. The market reaction is measured by the Stock Trading Volume starting from one day after the information is announced until the next few days, even until the next few months. The purpose of this study is to determine the extent of the effect of bankruptcy potential, profit management strategy and investment risk simultaneously on the stock trading volume of companies listed on the Indonesia Stock Exchange.This study uses quantitative methods. The population to be studied in writing scientific papers are all LQ45 Index companies listed on the Indonesia Stock Exchange. The sample in this study were all LQ-45 stock indices that persisted in the 2009-2011 period. The results of multiple linear regression analysis show that partially the variable (H1) potential for bankruptcy has a significant effect on the volume of stock trading. Variable (H2) The earnings management strategy partially does not have a significant effect on the volume of stock trading. Variable (H3) Investment risk partially has a significant effect on stock trading volume. Simultaneously (H4) the potential for bankruptcy, earnings management strategies and investment risk have a significant effect on the volume of stock trading.

INTELLECTUAL CAPITAL DAN KINERJA KEUANGAN PERSPEKTIF CAMELS : STUDI EMPIRIS PADA PERBANKAN SYARIAH DI INDONESIA Gita Puspita
Jurnal Riset Akuntansi Terpadu Vol 12, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

This study aims to examine the influence of Intellectual Capital as measured by iB-VAIC (Islamic Banking VAIC) in sharia banking in Indonesia to financial performance as measured by CAMELS perspective. The population of this research is Sharia Banking located in Indonesia and already registered with Indonesian Banking and Indonesia Financial Services Authority (OJK). The research criteria from the sample data used in this research is the Sharia Commercial Bank in Indonesia from 2008 to 2016. The method of data collection in this research are documentation and observation on the annual report of Sharia Commercial Bank. The data processed by using SPSS program version 24.0 by doing simple linear regression approach. The results of this study indicate that iB-VAIC has a significant effect on CAR, NPM, ROA and ROE. However no significant effect on NPL, NIM, BOPO, FDR, IRR and IER.

PENGARUH CURRENT RASIO DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM DI PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 – 2017 Dwi Fitrianingsih; Yogi Budiansyah
Jurnal Riset Akuntansi Terpadu Vol 12, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

This study aims to determine the effect of Current Ratio (CR) on Stock Prices, the effect of Debt to Equity Ratio (DER) on Stock Prices and to know the effect of Current Ratio ( CR) and simultaneous Debt to Equity Ratio (DER) to Stock Prices in Food and Beverage Companies for the 2013-2017 period. This study uses a descriptive type of statistical analysis with a quantitative approach. The population of this research are 16 companies. This study used financial report data with time series for the last 5 years. Sample selection through purposive sampling method There are 13 food and beverages companies that meet the criteria as a sample of research so that the research data amounted to 65.The results of this research are Current Ratio has a significant effect on the Stock Price variable, the results of this research indicate that the increasing Current Ratio will increase the Stock Price. Debt to Equity Ratio has a significant effect on the Stock Price variable, the results of this research indicate that the low Debt to Equity Ratio will increase the Stock Price. independent variable Current Ratio and Debt to Equity Ratio simultaneously have a significant effect on the Stock Price variable.

ANALISIS KEPATUHAN WAJIB PAJAK BADAN BERDASARKAN REALISASI PENERIMAAN PAJAK PENGHASILAN PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA CILEGON Erlina Sari Pohan; Deasy Femayona Devi; Giska Rizki Rofiani
Jurnal Riset Akuntansi Terpadu Vol 12, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

This study aims to examine the Analysis of Compliance with Corporate Taxpayers Based on Realization of Income Tax Receipts at Pratama Tax Service Office (KPP) Cilegon. The research method used in this research is descriptive analysis. With this method, the research data is compiled, interpreted, described and analyzed. The type of data used in this study uses qualitative data, data obtained from KPP Pratama Cilegon from 2014-2017. The results of this study conclude that when viewed from 2014-2017 the number of corporate taxpayers increases every year. The increase in the number of corporate taxpayers above shows that the potential for corporate income tax revenues will increase every year. Target and acceptance of corporate income tax increase. In 2014-2015 tax receipts reached the target set. It's just that in 2016-2017 with a higher target, the realization of corporate income tax revenue does not reach the specified target. Efforts made to optimize income tax receipts at Pratama Tax Service Office (KPP) Cilegon are to carry out socialization, drop box, and pick up the ball.

PENGARUH SOSIALISASI PERPAJAKAN, PENEGAKAN HUKUM (LAW ENFORCEMENT) DAN SANKSI PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK (TAX EVASION) Sri Ayem; Listiani Listiani
Jurnal Riset Akuntansi Terpadu Vol 12, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

The aims of this study are to determine the effect of tax socialization, law enforcement and tax penalty towards taxpayer perceptions about tax evasion (tax evasion). Type of this research is quantitative research by using data primary. The populations of this study are all registered taxpayer in KKP Pratama Sleman and the questionnaires are distributed about 100 questionnaires. Convenience Sampling is used in this research. The data analysis in this research is double regression with SPSS program version 24. The result of regression test shows that the influences of tax socialization, law enforcement, and tax penalty simultaneously have effect to the taxpayer perception about tax evasion. The influence of the three independent variables towards the dependent variable is 15.4%. It means that 15.4% variation from tax evasion could be explained by variation of independent variables (tax socialization, law enforcement, and tax penalty). Whereas the rest (100% - 15.4% = 84.6%) are explained by other factors

PENGARUH SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN, TEKNOLOGI INFORMASI, DAN PEMAHAMAN BASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada Organisasi Perangkat Daerah Provinsi Banten) Melati Ramadhani; Ayu Noorida Soerono; Windu Mulyasari
Jurnal Riset Akuntansi Terpadu Vol 12, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

This study aims to determine the effect of the competence of human resources, internal control systems, utilization of information technology, and an understanding of accrual based government accounting system for quality of local government financial reports Province Banten. The approach used in this study is the quantitative approach. Data used in this study are primary data. Questionnaire submitted to the90 employees of the OPD Province Banten who works in finance /accounting, as many as 82 questionnaires (91.1%) returned, 16 questionnaires (19.5%) can not be processed, and 66 questionnaires (80.4%) can be processed. The data collected were processed using SPSS 20 software program. The statistical method used to test the hypothesis is multiple linear regression analysis. The results showed that the competence of human resources, internal control systems, utilization of information technology, and an understanding of accrual based government accounting system has a positive and significant impact on the quality of local government financial reports.

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Gerry Ganika

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Home Page

OAI Link

Editorial Team

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Contact Name Gerry Ganika

Contact Email gega@untirta.ac.id

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Location Kab. serang, Banten INDONESIA

Abstract

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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