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Jurnal Riset Akuntansi Terpadu
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 184 Documents
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The Effect of Understanding Taxation Regulations, Tax Rates, Tax Sanctions, Tax Socialization, Fiscus Services and Online Services on The Level of Compliance with MSME Taxpayers Asih Machfuzhoh; Refi Pratiwi
Jurnal Riset Akuntansi Terpadu Vol 14, No 1 (2021): JRAT
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i1.10416

Abstract

The tax function is very important for development. The largest contributor to state income is taxes. MSMEs is a business group with a sizeable number in Indonesia. The large number of MSMEs actors has made the Government pay serious attention to the development of MSMEs. This study aims to examine the effect of understanding tax regulations, tax rates, tax sanctions, tax socialization, tax services and online services on the level of compliance of general public taxpayers. The population in this study is MSMEs in Cilegon. The sample of this research is MSMEs in Cilegon. The research methodology stage began by collecting data through distributing questionnaires to MSMEs actors in the Cilegon area, followed by data analysis. This research data is primary, the data were analyzed using validity and reliability tests and multiple linear regression.
Analisis Faktor-faktor yang Mempengaruhi Keputusan Hedging dengan Kualitas Laba Sebagai Moderasi pada Industri Manufaktur di Indonesia Tahun 2014-2017 Hetrina Hetrina; Dwi Prastowo D; Suyanto Suyanto
Jurnal Riset Akuntansi Terpadu Vol 13, No 2 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v13i2.8473

Abstract

Tujuan penelitian ini untuk menganalisis dan menguji Faktor-faktor yang mempengaruhi Keputusan hedging pada Perusahaan Manufaktur di Indonesia. Sampel yang digunakan dalam penelitian ini sebanyak 128 laporan keuangan Perusahaan pada tahun 2014 - 2017. Metode penelitian yang digunakan adalah metode kuantitatif dengan data sekunder. Teknik analisis yang digunakan Partial Least Squares Path Modeling denga program WarpPls 5.0. Hasil penelitian menunjukkan bahwa variable dividen policy dan growth opportunity berpengaruh terhadap keputusan hedging, sedangkan variabel liquidity tidak berpengaruh terhadap keputusan hedging, sementara itu variable growth opportunity dan variabel liqudity yang dimoderasi dengan kualitas laba berpengaruh terhadap keputusan hedging.Kata kunci : Kepitusan hedging, growth opportunity, liquidity, dividen policy, moderasi dengan kualitas laba, variabel kontrol firm size, leverage.
Intellectual Capital, Corporate Social Responsibility, and Firm Value in Indonesia's Banking Industries Geby Agnes LumbanGaol; Amrie Firmansyah; Ayu Diana Irawati
Jurnal Riset Akuntansi Terpadu Vol 14, No 1 (2021): JRAT
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i1.10229

Abstract

This study investigates the effect of intellectual capital and corporate social responsibility on the firm value in Indonesia Banking companies. This study was designed as a quantitative study based on multiple linear regression models. The study sample of 116 observations was selected from banking companies listed on the Indonesia Stock Exchange that met the criteria for having financial reports with complete data and disclosing corporate social responsibility in the 2014-2019 period. Research finds that intellectual capital has a positive and significant effect on firm value. On the other hand, corporate social responsibility does not affect firm value. The banking companies must manage intellectual because it positively impacts the market better and efficiently. Also, corporate social responsibility activities need to be improved to obtain a more positive response from the market.
Pemoderasian Budaya Organisasi dalam Mempengaruhi Dukungan Organisasi yang Dipersepsikan untuk Meningkatkan Komitmen Organisasi Munawar Muchlish
Jurnal Riset Akuntansi Terpadu Vol 13, No 2 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v13i2.9224

Abstract

  This study aims to examine the effect of perceived organizational support on organizational commitment with organizational culture as a moderator. The object of this research is the Regional Apparatus Organization (OPD) in the City Government Environment (Pemkot) Serang, Banten Province. This research is an empirical study with purposive sampling technique in data collection. Data is distributed to Echelon I, II, III and IV along with the implementing staff in the OPD Environment of the Serang City Government. Data analysis was performed using the Structural Equation Model (SEM) with the SmartPLS (Partial Least Square) program. The results of this study provide empirical evidence of the influence between perceived organizational
The Comparative Analysis of Business Applications for MSMEs based on Android (Case Study on Buku Kas and Buku Warung Applications) Anisa Septiana; Yeni Priatnasari; Dewi Kartika
Jurnal Riset Akuntansi Terpadu Vol 14, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i2.12279

Abstract

The purpose of this research was to compare the Android-based MSME financial bookkeeping application based on the criteria for a quality accounting application. The used data collection were observation, questionnaires and literature study. The data analysis technique used was descriptive quantitative and comparative analysis. The results of the analysis of each application show that Buku Kas  and  Buku Warung applications have different completeness. The results of the analysis of the research show that in a comparative assessment by respondents from the questionnaire obtained the results that Buku Kas application get a total score of 2.845 while Buku Warung application get a total score of 2.764. The total score shows that 51% of respondents prefer Buku Kas application as an Android-based MSME financial bookkeeping application compared to Buku Warung  application. The conclusion is that there is Buku Kas application has better criteria as an MSME financial bookkeeping application than Buku Warung application. 
Retraction Notice -- --
Jurnal Riset Akuntansi Terpadu Vol 14, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i2.12850

Abstract

Jurnal Riset Akuntansi Terpadu                                                                              JRATVol. 14, No. 2, 2021, hlm. 276                          p-ISSN 1979-682X e-ISSN 2528-7443 RETRACTION NOTICE  Withdrawal notification for " Pola Penggunaan Media Sosial Whatsapp dalam Pemenuhan Informasi Mahasiswa Universitas Terbuka Mataram " [Jurnal Riset Akuntansi Terpadu, vol.13, no.2, 2020, hlm. 208-215] Prihandoyo WB, Sudarwo R Fakultas Ilmu Sosial, Universitas TerbukaFakultas Ilmu Pendidikan dan Keguruan, Universitas Terbuka    This article has been retracted. Papers that have appeared CIVICUS: Pendidikan Penelitian Pengabdian Pendidikan Pancasila dan Kewarganegaraan Vol.8, No.2, year 2020 and available online at http://journal.ummat.ac.id/index.php/CIVICUS/article/view/2867 . The scientific community takes a very strong view on this matter and an apology is offered to the journal's readers that this was not detected during the submission process.
Tjokro-[ism] Case Study: Reconciling the Tangled-Thread of Cash Management Practice in Treasury Accounting Field Ria Dewi Ambarwati; Resi Ariyasa Qadri; Miftahul Hadi
Jurnal Riset Akuntansi Terpadu Vol 14, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i2.12195

Abstract

Tjokroaminoto's thought is used in this qualitative case study research to uncover the complexities of cash reconciliation practices for the preparation of the central government's financial statements and identify what went wrong in the practice so that appropriate recommendations can be formulated to overcome these problems. The audit result on LKPP 2018 and 2017 showed problems in the management and recording of cash, inventories, fixed assets, and intangible assets. These problems have impacts on the reliability of financial statements. Optimization of reconciliation to ensure reliability in the preparation of financial statements is questioned. The research results indicate several problems, namely lack of coordination, lack of knowledge, non-compliance, application, and less effective sanctions. This study formulates three recommendations for the government as research implications: increasing knowledge, developing integrated applications, and automating the imposition of sanctions.
Effect of Loan To Deposit Ratio (LDR), Inflation, Intellectual Capital and Net Profit Margin (NPM) to Profitability in Conventional Banks Listed in Indonesia Stock Exchange during 2014-2018 Wenni Anggita; Chandra Prasadhita
Jurnal Riset Akuntansi Terpadu Vol 14, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i2.11815

Abstract

This study aims to analyze the effect of Loan to Deposit Ratio, Inflation, Intellectual Capital and Net Profit Margin on profitability. This research uses this type of research with a quantitative approach by using panel data and processed using e-Views software. The sample used was 29 Conventional Banks listed on the Indonesia Stock Exchange 2014-2018. The results of this study reveal that the Loan to Deposit Ratio, Inflation and Net Profit Margin have a positive effect on profitability. Intellectual Capital does not have a positive effect on profitability.
Swot Analysis on Business Development of BUMG Tumbar Jaya, Tumpok Barat, Matang Kuli District, North Aceh Regency Husni Kamal; Dabella Yunia
Jurnal Riset Akuntansi Terpadu Vol 14, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i2.12427

Abstract

BUMG is one of the forces that can encourage the creation of economic improvement for Villagers based on the variety of potentials owned and BUMG administrators must be able to manage and develop businesses by looking at existing opportunities and understanding the demand from the community. This research aims to analyze how business development in BUMG Tumbar Jaya. This type of research uses qualitative by direct interview with the headman of Tumpok Barat village and BUMG administrators. The SWOT method used to analyze the data. The conclusion of this research is that BUMG Tumbar Jaya has become a bridge for farmers who lack capital in their business by cooperating with local agricultural shops and should be able to set up their own agricultural stores so that profits become fully owned by Village and need government support to improve human resources in terms of business management and good financial report making.
Application of Management Accounting System at indonesian Startup Companies Edward Fazri; Galih Fajar Muttaqin
Jurnal Riset Akuntansi Terpadu Vol 14, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i2.12708

Abstract

This research was conducted on Indonesian startup companies. This study examines the effect of innovation on the management accounting system, the effect of the management accounting system on financial performance and examines the mediating effect of the management accounting system on the effect of innovation on financial performance. This study involved 42 Indonesian startup companies domiciled in Jabodetabek. Questionnaires were distributed to sample companies to obtain the required data and processed using smart PLS 2.0. The results of this study are that there is a significant positive effect of innovation on the management accounting system, there is a significant positive effect of the management accounting system and there is evidence that the management accounting system has a mediating effect that strengthens the influence of innovation on financial performance.

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