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Jurnal Riset Akuntansi dan Keuangan
Published by Universitas Pendidikan Indonesia
ISSN : 23381507     EISSN : 2541061X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi dan Keuangan with registered number ISSN 2338-1507 (Print) and ISSN 2541-061X (Online) is published by Program Studi Akuntansi Fakultas Pendidikan Ekonomi dan Bisnis Universitas Pendidikan Indonesia. It is published thrice a year in April, August, and December. Jurnal Riset Akuntansi dan Keuangan Publishes papers in the field of accounting and finance that give a contribution to the development of accounting science, accounting practices, the accounting profession, and finance. We accept mainly research-based articles related to accounting science and finance. The scopes of the topics include Management Accounting, Financial Accounting, Public Sector Accounting, Sharia Accounting, Accounting Information Technology, Auditing, Professional Ethics, Accounting Education, Banking, and Finance.
Arjuna Subject : -
Articles 385 Documents
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FIRMS VALUE: FROM THE BOARD DIVERSITY AND BOARD COMPENSATION PERSPECTIVE Khairani, Nadia; Harahap, Devianti Yunita
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 3 (2017): Jurnal Riset Akuntansi dan Keuangan. Desember 2017
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v5i3.9224

Abstract

Abstract. Recently, as markets globalize, listed companies in Indonesia must look ahead and find the ways to boost value for their shareholders. This study investigates the impact of board diversity and board compensation as the proxy of corporate governance to firm’s value.   We used 216 companies listed in the IDX that disclosed the relevant information about the member of board of commissioners. We propose board diversity (gender, accounting background education or certification, foreigner and age); and board compensation (percentage of the commissioner’s compensations among the company’s net income before tax); will affect the firm’s value (Tobin’s Q). The study employs regression analysis to investigate the empirical data. The result proved the board of commissioners’ gender and age did not increase firm’s value, meanwhile other indicators as accounting background education or certification and foreigner did increase the firm’s value. We proved that the board compensation did significantly increase the firm’s value. Keywords: board diversity; board compensation; corporate governance; firm value Abstrak. Agar dapat tetap eksis di tengah pasar yang makin kompetitif di era globalisasi sekarang ini, tentunya perusahaan publik di Indonesia harus memiliki tujuan jangka panjang yaitu dengan cara meningkatkan nilai perusahaan. Penelitian ini memiliki tujuan untuk meneliti pengaruh board diversity dan board compensation sebagai proxy dari tata kelola terhadap nilai perusahaan. Penelitian ini menggunakan data dari 216 perusahaan yang terdaftar di BEI dan menggunakan analisis regresi linier berganda. Hipotesis yang dibangun dalam penelitian ini adalah bahwa board diversity yaitu berupa keberadaan wanita, keberadaan WNA, latar belakang pendidikan, usia, dan besarnya board compensation berpengaruh terhadap nilai perusahaan yang diukur dengan rasio Tobin’s Q.Hasil dari pengujian menunjukkan bahwa terdapat hubungan yang negatif dan signifikan oleh keberadaan wanita, dan keberagaman usia terhadap nilai perusahaan; dan terdapat hubungan yang positif dan signifikan oleh keberadaan WNA, keberadaan latar belakang akuntansi atau sertifikasi akuntansi dan board compensation pada nilai perusahaan. Kata Kunci: board diversity; board compensation; nilai perusahaan; tata kelola
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN RETAIL YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA TAHUN 2009 – 2011 Supriatna, Nono; Triantoro, Arvian
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 1 (2013): Jurnal Riset Akuntansi dan Keuangan. April 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i1.6570

Abstract

The research aims to examine the influence of intellectual capital to company’s financial performance (profitability, productivity, and market valuation. Profitability measured by Return On Asset (ROA), productiviy measured by Asset Turn Over (ATO), and market valuation measured by Market to Book Value (MB). Independent variabel used in this research is intellectual capital which measured by VAIC™, while dependent variable are ROA, ATO, and MB. In this research, the authors used a quantitative verificative. Data obtainable from retail company listed in Indonesia Stock Exchange (IDX) year period 2009-2011. The samples in this research using the method of purposive. Based on sampling criteria the final sample in this research is 7 retail companies. This research use simple linear regression for data analysis. From the research that has been done shows that intellectual capital has positive influence to profitability, intellectual capital has negative influence to productivity, and intellectual capital has no effect to market valuation.
PENGARUH PENGALAMAN DAN PROFESIONALISME AKUNTAN FORENSIK TERHADAP KUALITAS BUKTI AUDIT GUNA MENGUNGKAP FRAUD Dewi Yuniarti R, Rozmita; Tiara, Elsa
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 1 (2015): Jurnal Riset Akuntansi dan Keuangan. April 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i1.6608

Abstract

The purpose of this study is to find out how the influence of forensic accountant's experience and professionalism on the quality of audit evidence to reveal fraud. Hypothesis in this research is experience of forensic accountant have positive effect to quality of audit evidence to reveal fraud and professionalism of forensic accountant have positive effect to quality of audit evidence to reveal fraud. The research method used is associative method. While the technique of data analysis using correlation coefficient analysis and coefficient of determination analysis. Quantitative data is the primary data. Primary data in the form of questionnaires collected from forensic accountants at the Representative Board of Finance and Development of West Java Province. The results showed that forensic accountant experience and forensic accountant professionalism positively influence the quality of audit evidence to reveal fraud
ANALISIS DETERMINAN GOOD GOVERNMENT GOVERNANCE SERTA IMPLIKASINYA PADA KUALITAS LAKIP Danny Segara, Lalu
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 1 (2017): Jurnal Riset Akuntansi dan Keuangan. April 2017
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v5i1.6730

Abstract

This study aimed to analyze the influence of morality, reliability, and commitment to the GGG and the implications on the quality LAKIP. The low performance of the apparatus in the delivery of LAKIP an inconsistency GGG that impact on the quality LAKIP. The population is involved in reporting apparatus LAKIP in thirteen units of the Ministry of Religious work throughout Central Lombok district. The sample is determined by purposive sampling method amounted to 50 respondents. analysis using SMART Partial Least Square (PLS) Version 2.0. Findings show GGG influenced by morality and reliability, but is not influenced by the commitment apparatus. Other findings indicate GGG has implications for the quality LAKIP. Implications of the study is useful as consideration of the leadership ranks of the Ministry of Religious Affairs, in optimizing GGG
PERANCANGAN SISTEM INFORMASI AKUNTANSI SIMPANAN MUDHARABAH DAN PINJAMAN QARDHUL HASAN BERBASIS WEB PADA KOPERASI SYARIAH Abdillah, Junaedi
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 2 (2017): Jurnal Riset Akuntansi dan Keuangan. Agustus 2017
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v5i2.8513

Abstract

Abstract. The research project was conducted on Sharia Polytechnic Cooperative of LPKIA Bandung, aimed at designing Web-Based Accounting Information System to handle mandatory savings transaction, mudharabah saving and qardhul hasan loan and processing all transaction data into mudharabah deposit book, qardhul hasan loan book and deposit report mudaraba and qardhul hasan loans quickly. The main focus of this system is to assist in improving the managerial performance of cooperative managers in the savings and loan business unit so that more flexible and can advance the cooperative's business. Design of Accounting Information System Mudharabah Deposit Account and Loan qardhul hasan web-based is using the method of development System Development Life Cycle (SDLC) by applying the stages of object-based waterfall model. The information to be issued by this application is in the form of mudharabah deposit book, qardhul hasan loan book, mudharabah deposit report and qardhul hasan loan.Keywords: Application of Mudharabah Deposit Account; Qardhul Hasan Loan; Mudharabah Saving Report and Book; Qardhul Hasan Loan Book.Abstrak. Proyek penelitian dilakukan pada Koperasi Syariah Politeknik LPKIA Bandung, bertujuan merancang Sistem Informasi Akuntansi berbasis web untuk menangani transaksi simpanan wajib, simpanan mudharabah dan pinjaman qardhul hasan serta memproses seluruh data transaksi-transaksi tersebut ke dalam buku simpanan mudharabah, buku pinjaman qardhul hasan serta laporan simpanan mudharabah dan pinjaman qardhul hasan secara cepat. Fokus utama dari sistem ini adalah untuk membantu dalam meningkatkan kinerja manajerial pengelola koperasi pada unit usaha simpan pinjam sehingga lebih fleksibel dan dapat memajukan usaha koperasi tersebut.  Perancangan Sistem Informasi Akuntansi Simpanan mudharabah dan Pinjaman qardhul hasan berbasis web ini menggunakan metode pengerjaan System Development Life Cycle (SDLC) dengan menerapkan tahapan-tahapan model waterfall berbasis objek. Informasi yang akan dikeluarkan aplikasi ini berupa buku simpanan mudharabah, buku pinjaman qardhul hasan, laporan simpanan mudharabah dan pinjaman qardhul hasan.Kata Kunci: Aplikasi Transaksi Simpanan Mudharabah; Pinjaman Qardhul Hasan;  Laporan dan  Buku Simpanan Mudharabah; Buku Pinjaman Qardhul Hasan.
ANALISIS PERBANDINGAN MODEL ZMIJEWSKI DAN GROVER PADA PERUSAHAAN SEMEN DI BEI 2008-2014 Putra, Ivan Gumilar Sambas; Septiani, Rahma
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 3 (2016): Jurnal Riset Akuntansi dan Keuangan. Desember 2016
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v4i3.4667

Abstract

Abstract. Each company was founded with the hope of making a profit so that they can survive or thrive in the long term and does not undergo liquidation. In fact, this assumption is not always the case with the well according to expectations. Often a company that has been operating for a certain period of time was forced to disband or liquidated due to financial distress that led to the bankruptcy. then researchers interested in studying with the title Comparative Analysis Model Zmijewski And Grover On Cement Company on the Stock Exchange from 2008 to 2014. The purpose of this study is to determine Zmijewski Model analysis Dan Grover and examine the differences in the method. The method used in this research is a comparative descriptive research model by using purposive sampling, then from 6 companies captured three companies sampled in this study. This study was processed with SPSS so can result in that there are significant differences between the models Zmijewski with Grover models in predicting bankruptcy in a cement company from 2008 to 2014.Keyword: Bankruptcy, ZMIJEWSKI, GROVER. Abstrak. Setiap perusahaan didirikan dengan harapan menghasilkan keuntungan sehingga bisa bertahan atau berkembang dalam jangka panjang dan tidak mengalami likuidasi. Padahal, asumsi ini tidak selalu terjadi dengan baik sesuai harapan. Seringkali perusahaan yang telah beroperasi dalam kurun waktu tertentu terpaksa bubar atau dilikuidasi karena kesulitan keuangan yang menyebabkan kebangkrutan. maka peneliti tertarik untuk belajar dengan judul Model Analisis Perbandingan Zmijewski Dan Grover On Cement Company di Bursa Efek dari tahun 2008 sampai 2014. Tujuan dari penelitian ini adalah untuk mengetahui model Zmijewski analysis Dan Grover dan menguji perbedaan metode. Metode yang digunakan dalam penelitian ini adalah model penelitian deskriptif komparatif dengan menggunakan purposive sampling, kemudian dari 6 perusahaan menangkap tiga perusahaan sampel dalam penelitian ini. Studi ini diolah dengan SPSS sehingga dapat berakibat pada adanya perbedaan yang signifikan antara model Zmijewski dengan model Grover dalam memprediksi kebangkrutan di perusahaan semen mulai tahun 2008 sampai 2014.Kata Kunci: Kebangkrutan, ZMIJEWSKI, GROVER
PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DALAM MEMPERKUAT HUBUNGAN SISTEM PENGENDALIAN MANAJEMEN DENGAN PENCAPAIAN KINERJA PERUSAHAAN: SUATU TELAAH KEPUSTAKAAN Karsam, Karsam; Leli Ravita Manurung, Ruth
Jurnal Riset Akuntansi dan Keuangan Vol 2, No 3 (2014): Jurnal Riset Akuntansi dan Keuangan. Desember 2014
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v2i3.6599

Abstract

Management control system is one tool to implement strategies that can motivate all members of the organization to be able to achieve the goal. One of the important characteristics in applying management control system is the application of accountancy accounting. Accountability is based on the idea that a manager must be held accountable for his own achievements and achievements of his subordinates. Performance measurement and control systems are tools used by managers that are effective in achieving the expected goals and strategies. Thus the implementation of accountancy accountability will strengthen the relationship between management control systems with performance achievement.
ANALISIS PENERAPAN COST REDUCTION DALAM PENINGKATAN LABA Iqbal Nikmatullah, Mohamad; Widarsono, Agus
Jurnal Riset Akuntansi dan Keuangan Vol 2, No 2 (2014): Jurnal Riset Akuntansi dan Keuangan. Agustus 2014
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v2i2.6590

Abstract

This research purpose to know how application of Cost Reduction within increase profit PD. Bank Perkreditan Rakyat in West Java based on one of Cost Reductiontools is Fixed Cost Analysis. This research method used  descriptive quantitative. The sampling technique using non-probability sampling with purposive sampling approach with criteria (1) PD BPR in West Java publishes financial report in Bank Indonesia for three years; (2) PD BPR good categorized according to the ratio of capital adequate ratio (CAR); (3) PD BPR has positive ratio return on asset (ROA); (4) PD BPR with total assets of more than the average total assets PD BPR in West Java. The results showed that the average value of fixed cost ratio from year to year has decline, it's inversely with the value of earnings from year to year increase. It shows that the efficiency carried out use fixed cost aset affect to profitability. The proportion of lower fixed cost give opportunities for PD BPR to reach more income than expenditure variable, while result the breakeven analysis showed absence of effective implementation of cost reduction in the interest sector BPR was indicated by the absence of a link between the growth rate of the increase in profit spread.
PENGARUH JOB CHARACTERISTIC TERHADAP SEMANGAT KERJA PEGAWAI Masharyono, Masharyono
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 3 (2015): Jurnal Riset Akuntansi dan Keuangan. Desember 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i3.6622

Abstract

The role of human resources in an organization that is increasingly important with the increasing complexity of tasks, responsibilities, and challenges facing today's organizations. High-quality workforce one of which is driven by high morale. Thus will contribute to the advancement and survival of the organization. One of the factors that affect morale is a factor characteristics of the job is a factor that will make employees have a high morale.
ANALISIS PENGARUH SUKU BUNGA, PENDAPATAN NASIONAL DAN INFLASI TERHADAP NILAI TUKAR NOMINAL : PENDEKATAN DENGAN COINTEGRATION DAN ERROR CORRECTION MODEL (ECM) Laksono T.Y., Roosaleh
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 1 (2016): Jurnal Riset Akuntansi dan Keuangan. April 2016
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v4i1.7715

Abstract

Abstract. This study aims to analyze the effect of interest rate, inflation, and national income on rupiah exchange rate against dollar both long-term balanced relationship and short-run balance of empirical data from 1980-2015 (36 years) using secondary data. The research method used is multiple linear regression methods of OLS. This research method used to approach with cointegration and error correction model (ECM) by previously passing some other stages of statistical testing. The results of the study with cointegration (Johansen Cointegration test) indicate that all the independent variables (inflation, national income, and interest rate) and the non-free variable (exchange rate) have a long-term equilibrium relationship, as evidenced by the test results Where the trace statistic value of 102.1727 is much greater than the critical value (5%) of 47.85613. In addition, the result of Maximum Eigenvalue Statistic is the result of 36.7908 greater than the critical value of 5%. 27,584434. While the results of the model error correction test (ECM) that only variable inflation, interest rates and residual significant, while the variable national income is not significant. This means that the inflation and interest rate variables have a short-run relationship to the exchange rate, it is seen from the Probability (Prob.) Value of each variable is 0,05 (5%), besides the residual coefficient on the ECM test result is -0,732447, it shows that error correction term is 73,24% and significant.Keywords: Interest rate; Nasional income; Inflation; Exchange rate; Cointegration; Error Correction Model.Abstrak. Penelitian  ini  bertujuan  untuk  menganalisa  pengaruh  Suku  bunga,  inflasi, dan Pendapatan Nasional terhadap nilai tukar rupiah terhadap dollar baik hubungan keseimbangan jangka panjang maupun keseimbangan jangka pendek data empiris  tahun 1980-2015 (36 tahun) dengan menggunakan data sekunder. Metode  penelitian  yang  digunakan adalah regresi linier berganda  metoda OLS. Metoda penelitian ini menggunakan mendekatan dengan cointegration dan error correction model (ECM) dengan sebelumnya melallui beberapa tahapan pengujian statistic lainnya. Hasil dalam penelitian dengan cointegration (Johansen Cointegration test)   menunjukkan bahwa semua variable bebas (inflasi, pendapatan nasional dan suku bunga)  dan variable tak bebas (nilai tukar) telah terjadi hubungan keseimbangan (equilibrium) dalam jangka panjang, hal ini dibuktikan dengan hasil uji tersebut dimana nilai trace statistic sebesar 102.1727 jauh lebih besar dari nilai kritis (5%)  sebesar 47.85613.  Selain itu pula  hasil dari Maximum Eigenvalue Statistic yaitu dengan hasil sebesar 36,7908 lebih besar dari nilai kritis 5%. Sebesar 27,584434. Sementara hasil dari uji koreksi kesalahan model (ECM) bahwa hanya variable inflasi, suku bunga dan residual yang signifikan, sementara variable pendapatan nasional tidak signifikan. Hal ini yang berarti bahwa variable inflasi dan suku bungan mempunyai hubungan jangka pendek terhadap nilai tukar, hal ini terlihat dari nilai Probabilitas (Prob.) masing- masing variable dibawan 0,05 (5%), selain itu koefisien residual pada hasil uji ECM adalah -0,732447, hal ini menunjukan bahwa koreksi kesalah (error correction term) adalah sebesar 73,24% dan significant.Kata Kunci: Suku Bunga; Pendapatan Nasional; Inflasi, Nilai Tukar; Kointegrasi; Error Correction Model (ECM)

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