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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 6 Documents
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Search results for , issue "Vol 1, No 3 (2013): Jurnal Riset Akuntansi dan Keuangan. Desember 2013" : 6 Documents clear
PENGARUH PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK TERHADAP KUALITAS LAPORAN KEUANGAN Agustami, Silviana; Agus Suintri, Imam
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 3 (2013): Jurnal Riset Akuntansi dan Keuangan. Desember 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i3.6699

Abstract

This study aims to (1) determine the implementation of SAK ETAP at BPR in the Bandung city (2) determine the quality of the financial reports of BPR in the Bandung city, and (3) determine the effect of the implementation of SAK ETAP to quality financial reports on BPR in Bandung city. In this study, researchers used primary data for variable implementation of SAK ETAP and the quality of financial reporting through questionnaires distributed to 11 BPR in the Bandung city. The method used in this research is descriptive method verikatif. The statistical analysis tools in this study using Spearman rank correlation to determine the direction and strength of the relationship between the two variables, while the coefficient of determination is used to determine the ability of the independent variable (X) in influencing the dependent variable (Y). These results indicate (1) the implementation of SAK ETAP at BPR in the Bandung city in general has been implemented adequately (2) BPR in the Bandung city has been preparing and presenting the financial statements sufficient to satisfy the elements of relevant, reliable, able to comparable, and understandable (3) the implementation of SAK ETAP moderate effect on the quality of the financial reports of BPR in the Bandung city, amounting to 0.587. Based on the calculation of the coefficient of determination SAK ETAP implementation contribute to or influence by 34.5%% of the quality of financial reporting at BPR in the Bandung city, while the remaining 65.5% was contributed by other factors not examined
MENGUAK “PANCER” INTEGRITAS AKUNTAN DENGAN FILOSOFI JAWA Eltivia, Nurafni
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 3 (2013): Jurnal Riset Akuntansi dan Keuangan. Desember 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i3.6695

Abstract

Accountant integrity is questioned, when fraud occurs which involves accountants as one of the actors. This paper seeks to explore the Javanese culture in interpreting the character of an accountant with integrity, with the philosophy Sedulur Papat Kalima Pancer. This philosophy means that every human being will be fully human with four energies without ignoring consciousness as the center of everything. There are four figures who are always present in the wayang called the punakawan who came from this philosophy. The character of each of the characters of a punakawan when put together reflects the character of the accountant who excels. Semiotics is a method used in this paper to uncover the "pancer" integrity of accountants in Javanese culture and to know the noble character of accountants repepted by the punakawan. The paper finds that the pancer of accountant integrity is consciousness, and accountants can become a superior person by prioritizing creativity, taste, intention, and work.
PENILAIAN KINERJA FISIK (MATERI) KOPERASI SYARI’AH MENURUT PERSPEKTIF SHARI’ATE ENTERPRISE THEORY DENGAN NILAI TAMBAH SYARI’AH DAN ZAKAT SEBAGAI INDIKATOR Handayani Soedarso, Elvyra
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 3 (2013): Jurnal Riset Akuntansi dan Keuangan. Desember 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i3.6701

Abstract

The results of the assessment on the performance of sharia cooperatives are strongly influenced by the analytical tools used. Analyzes that have been there only focused on a mere financial perspective with the meaning of finances limited to property or material. Whereas should the assessment of Sharia cooperative performance should be more comprehensive and comprehensive considering the role and function of Shari'ah cooperative which is not only limited to profit oriented but also non profit oriented. Assessment of Shari'ah cooperative performance according to shari'ate enterprise theory perspective assesses the performance of three forms of reality: physical reality, psychic reality and spiritual reality. Performance appraisal of physical reality is viewed from the perspective of financial piety, mental and social reality seen from the perspective of mental and social piety and spiritual reality seen from the perspective of spiritual piety. In this study, the discussion is limited only to the assessment of the physical performance of Shari'ah cooperatives by using the added value of Shariah and Zakat as an indicator of its assessment. The results showed that Sharia Added Value as the first indicator used to assess the physical performance of Shari'ah cooperatives assessed performance based on economic added value, mental added value and spiritual added value. While zakat as the second indicator of physical performance of Shari'ah cooperative is the transformation from the achievement of net profit to the achievement of zalcat, by using the object of zakat appraisal that is optimum.
PENGARUH AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA SEKOLAH (APBS) TERHADAP PARTISIPASI KOMITE SEKOLAH (STUDI EMPIRIS PADA SEKOLAH DASAR NEGERI SE-KECAMATAN PATRANG KABUPATEN JEMBER) Mahendrati Dwiharja, Laksmi; Kurrohman, Taufik
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 3 (2013): Jurnal Riset Akuntansi dan Keuangan. Desember 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i3.6696

Abstract

Accountability and transparency are needed to create credibility and fulfill the principles of good governance. The availability of space for the school committee to get involved is a hallmark of accountability and transparency of educational entities. Lack of accountability and transparency in management of School Budget are factors that affects the participation of school committees on performing the functions and its role against education. The purpose of this study was to examine the effect of accountability and transparency in the management of APBS against participation of the school committee. The population of this research is the Primary School in Patrang, Jember`s Sub District listed in UPT District of Patrang, Department of Education in 2013 year. The sampling method used was purposive sampling, as the school committee to perform its functions more than one year with an error rate of 5% was its basic. Data were collected by trough questionnaires targeted to the school committee involved Chairman, Secretary, Treasurer, and members of structural discretion in each school. The data prior to analysis have been tested for validity and reliability. Techniques of data analysis used multiple regression. Results of this study concludes that accountability and transparency APBS has positive influence significantly on the participation of school committees.
SEBUAH KESENJANGAN IMPLEMENTASI INTERNATIONAL FINANCIAL REPORTING STANDARS (IFRS), ANTARA TEORI, PRAKTIK DAN RISET PADA PERGURUAN TINGGI Anuar Syahdan, Saifhul; Safriansyah, Safriansyah; Lisandri, Lisandri
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 3 (2013): Jurnal Riset Akuntansi dan Keuangan. Desember 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i3.6697

Abstract

Development of accounting theory is a way of theory, practice and research. Three aspects of the accounting development is an integrated whole, which would form a logical reasoning embodied in engineering financial reporting to become a Conceptual Framework. In practical terms, the adoption of IFRS is not an option for Indonesia, but must, in the hope, foreign investment will continue to enter or even increased and we are not isolated in the international arena. Nobes ( 2010) in his book states that, the International Accounting Standards have an important role in developing countries. Adoption of IFRS is the cheapest way for these countries than setting its own standards. Since January 1 st, 2012, Indonesia has adopted IFRS, there is a gap or imbalance between academics accounting practices and understanding regarding the implementation of IFRS in Indonesia. It should be encouraged readiness for accountants, auditors, management, Tax Officials, and regulators and academics to begin adjusting to the provisions of IFRS
REAKSI PASAR ATAS ISU PADA PERISTIWA ACCOUNTING RESTATEMENT Nirmala Dewi, Dian
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 3 (2013): Jurnal Riset Akuntansi dan Keuangan. Desember 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i3.6698

Abstract

Accounting restatement is used to be assumed as a negative signal in capital market. This research is aimed to find out market reaction to accounting restatement in Indonesia. Specifically, the objective of this research is not only for empirically investigating market reaction in general, but also for investigating the difference of market reaction based on issue of restatement. Using abnormal return and cumulative abnormal return as the proxy of market reaction, one sample and two sample independent t-test were run to reach the objectives. 63 samples were obtained from the restatement event during 2009-2012. While, event period were determined for 5 days around restatement date. The result shows that, in average, market positively react to accounting restatement. Further, the results indicate that market do not react differently within the issue of restatement.

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