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INDONESIA
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 2, No 1 (2014): Jurnal Riset Akuntansi dan Keuangan. April 2014" : 6 Documents clear
ANALISIS PENERAPAN GOOD CORPORATE GOVERNANCE DALAM MENGOPLIMALKAN PELAKSANAAN SISTEM INFORMASI AKUNTANSI Halimatusadiah, Elly; Gunwan, Bangun
Jurnal Riset Akuntansi dan Keuangan Vol 2, No 1 (2014): Jurnal Riset Akuntansi dan Keuangan. April 2014
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v2i1.6583

Abstract

This research purpose to determine the application of Good Corporate Governance at PT. POS INDONESIA (Persero), to determine the implementation of Accounting Information Systems at PT. POS Indones (Persero), and to determine the application of good corporate governance in order to optimize the implementation of Accounting Information Systems at PT. POS Indonesia (Persero). This research uses descriptive method of analysis which aims to get a fairly clear picture of the object examined. Moreover, the authors use a case study, because the authors only discuss the case and retrieval of data on just one company. This research was conducted at PT. POS INDONESIA (Persero) which is located on Jl. Cilaki No. 73 Bandung. The result showed that the implementation of good corporate governance has been adequate, because it has been supported by the elements of Good Corporate Governance consisting of transparency, accountability, responsibility, independence, equality and fairness, and is supported by the stages full of Good Corporate Governance consists of the implementation phase, implementation phase and the evaluation phase, then Implementation of Accounting Information Systems has been adequate, because the input data has been performed with a high level of accuracy, timely, complete, concise, relevant, reliable and comparable. Data processing has also been carried out in accordance with Financial Accounting Standards.
ANALISIS PERBANDINGAN SISTEM TRADISIONAL DENGAN SISTEM ACTIVITY BASED COSTING DALAM PERHITUNGAN HARGA POKOK PRODUKSI DI PT. PINDAD (PERSERO) Agustami, Silviana
Jurnal Riset Akuntansi dan Keuangan Vol 2, No 1 (2014): Jurnal Riset Akuntansi dan Keuangan. April 2014
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v2i1.6579

Abstract

Calculation of cost of good manufactured (COGM)  is amount of all cost production used for processing raw materials into finished good in current period. Uncorrect calculation of COGM will give unfavorable effects for the company, because COGM has a function as basis for deciding the price and profit. This research used descriptive comparative design, which compares two variabels (Traditional System and Activity Based Costing [ABC]). Nazir (2004) mentioned that descriptive research makes sistematically ilustration about the observing phenomena. According to Sugiyono (2002), comparative research is a research that comparing two or more variable. Researcher did this research at PT. Pindad, Jl. Jend. Gatot Subroto 517 Bandung. PT. Pindad uses traditional system to calculate COGM, that is the reason for researcher to do this research. The research did from 2013, December untul 2014, January. The result of this research shows difference between traditional system and ABC system; COGM average of traditional system is lower than the ABC system. It means that COGM calculate uses ABC system give higher value than uses traditional system though the difference value was not too far.
PENGARUH HUMAN CAPITAL TERHADAP KINERJA AUDITOR PADA KAP YANG ADA DI BANDUNG Supriatna, Nono
Jurnal Riset Akuntansi dan Keuangan Vol 2, No 1 (2014): Jurnal Riset Akuntansi dan Keuangan. April 2014
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v2i1.6580

Abstract

This research starting from the professionalism accountants as human capital at accountant firm as a service company. This research is intended  to study the effect of human capital on auditor performance at KAP in Bandung to propose the hypothesis that human capital has positive influence on auditors performance, either partially or simultaneously. Some dimensions of the sub-variables that make up the human capital that will be studied is represented by the factors individual capability, individual motivation, leadership, the organizational climate, and workgroup effectiveness. The auditor’s performance is measured by three factors that make up the performance:  (1) individual factor, (2) psychology factor, and (3) organization factor.            The research was conducted at the accounting firm located in Bandung. Of the number of samples taken at random population consisting of senior accountants and junior accountants as respondents. Technique of data collecting used  questionnaire. In accordance with the measurement scale, the data has been collected tested the validity of the formula Spearman Rank correlation and reliability with Cronbach alpha. The data has been tested and found valid and reliable then analyzed by correlation and regression analysis.            Based on the results of correlation and regression analysis to test hypotheses derived research findings that human capital simultaneously has a fairly close relationship with performance. While the multiple regression analysis known that each dimension contributes to the performance of the auditor's diverse and significant at p = 0.05, so the significance of test results, either partially or simultaneously can be concluded to accept the research hypothesis, namely human capital has positive influence on the performance of auditors.
PENGARUH SISTEM PENGENDALIAN INTERNAL DAN KEKUATAN KOERSIF TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH S Purnomo, Budi
Jurnal Riset Akuntansi dan Keuangan Vol 2, No 1 (2014): Jurnal Riset Akuntansi dan Keuangan. April 2014
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v2i1.6581

Abstract

This research aims to empirically examine the effect of the internal control system and the coercive force of the quality of local government financial reports. The method used is descriptive method of verification. While the technique of data analysis using correlation coefficient analysis and coefficient of determination. Quantitative data is secondary and primary data. Secondary data in the form of examination reports on the financial statements of local government district / city in the first Bogor region of West Java province in 2012 were obtained from Badan Pemeriksa Keuangan (BPK). Sementara data primer dikumpulkan dari kepala seksi akuntansi pada pemerintah daerah kabupaten/ kota di wilayah I Bogor provinsi Jawa Barat. The results showed that the internal control system is not a positive influence on the quality of financial reports of local governments while the coercive power of positive influence on the quality of local government financial reports.
PROFITABILITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DEVIDEN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Safrida, Eli
Jurnal Riset Akuntansi dan Keuangan Vol 2, No 1 (2014): Jurnal Riset Akuntansi dan Keuangan. April 2014
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v2i1.6582

Abstract

The purpose of this study was to analyze the effect of profitability on dividend policy, to analyze the effect of the company's growth to dividend policy, to analyze the effect on the company's profitability and growth dividend policy.The object of research companies listed in Indonesia Stock Exchange the period 2008-2011. The number of samples is 26 companies, the samples were taken by using purposive sampling method. Tools of data analysis using linear regression.The results obtained from the analysis of the data is positive and significant effect of profitability on dividend policy, growth companies positive but not significant effect on dividend policy, profitability and corporate growth and a significant positive effect on dividendpolicy.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN Andriana, Denny
Jurnal Riset Akuntansi dan Keuangan Vol 2, No 1 (2014): Jurnal Riset Akuntansi dan Keuangan. April 2014
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v2i1.6578

Abstract

The purpose of this research is to examine the influence of intellectual capital and its components, represented by physical capital (capital employed), human capital, and structural capital,on financial performance of mining and manufacturing companies listed in Indonesia Stock Exchange (Bursa Efek Indonesia – BEI) period of 2010 – 2012. Total population observed during this research shows 169 mining and manufacturing companies.The sample was determined by purposive sampling method and found a total of 70 samples as the research subjects. The analytical technique for the quantitaive data uses a statistical tool, i.e. multiple regression. Intellectual capital and its components were measured by Pulic Model, while financial performance uses Return on Equty (ROE) ratio. The results show that intellectual capital and human capital have negative influence, yet insignificant, impacton companies financial performance. While physical capital (capital employed) and structural capital do have positive influence but not significanton companies financial performance.

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