cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yana Setiawan, S.Pd., MM
Contact Email
yanasetiawan@upi.edu
Phone
-
Journal Mail Official
jrak_akuntansi@upi.edu
Editorial Address
-
Location
Kota bandung,
Jawa barat
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 11 Documents
 1   2 
Search results for , issue "Vol 5, No 1 (2017): Jurnal Riset Akuntansi dan Keuangan. April 2017" : 11 Documents clear
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
DAMPAK VARIABEL MAKRO EKONOMI TERHADAP PERMINTAAN PEMBIAYAAN MURABAHAH PERBANKAN SYARIAH Dwijayanty, Rima
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.v5i1.6735

Abstract

Abstract. This research was conducted  to to determine the effect of macroeconomic variables on the demand for Islamic banking murabaha financing, so as to provide an explanation that in this case the rate of inflation, exchange rate, and the BI rate has an influence on murabaha financing demand.This research uses secondary data from Indonesian Banking Statistics and Sharia Indonesian Banking Statistics from period of January 2010 until Desember 2015  using verificative and descriptive methods.  Analyze is using multiple regression with EViews. The result shows simultaniously macroeconomic variables affect simultaneously on murabaha financing demand. While partial variabel Rate of Inflation and Exchange rate  positively influence significantly to murabaha financing demand. Meanwhile BI Ratenegatively influence significantly to murabaha financing demand.
ONE FINANCIAL REPORTING GLOBAL LANGUAGE: THE ULTIMATE GOAL? Limijaya, Amelia
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.v5i1.6731

Abstract

This article aims to analyse the extent to which international accounting standards is applied and whether it is the ultimate goal. Up until the end of 2016, approximately there are 84% of the 149 jurisdictions analysed which require IFRS for all or most domestic publicly accountable entities. This may indicate that we are not that much further from having a single set of globally-accepted accounting standards. However, there is more to financial reporting than just accounting standards alone, such as the political aspect of accounting standard-setting, translation issues surrounding IFRS adoption, the US position and the complexity of financial reporting. Improving financial reporting quality needs more than just having global accounting standards, rather, it is also essential to consider the preparers’ incentives and other institutions surrounding the firm. Stakeholders need to broaden the perspective when viewing financial reporting, so that it will not be focused merely on accounting standards alone.
PENGARUH SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP AKUNTABILITAS LAPORAN KEUANGAN PADA SATUAN KERJA DINAS PENDAPATAN DAN PENGELOLAAN KEUANGAN (DPPK) PEMERINTAH DAERAH KABUPATEN BANDUNG Surjono, Welly; Nova Roslina Firdaus, Nova
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.v5i1.6737

Abstract

The purpose of this paper is to know the implementation of regional financial accounting system, the implementation of accountability of regional financial statements, and the influence of regional financial accounting system to accountability of local financial statements. The research used descriptive method with quantitative approach. Data analysis techniques used simple regression correlation, coefficient of determination analysis and t-student test. The result of the research shows that the correlation coefficient is 0.738, which means there is positive direction and strong influence level between the regional financial accounting system to the accountability of the regional financial report. The coefficient of determination (Kd) is 0.5446 or 54.46%, it can be interpreted that the local financial accounting system affects the accountability of local financial statements of 54.46%, and the rest of 45.54% influenced by other factors . Significant test obtained is t count equal to 8,885, with dk = 66 at  5% obtained t table equal to 1,998, because> (8,885> 1,998), meaning Ho rejected and Ha accepted, so there is influence between financial accounting system of area to accountability report Regional finance.
JANUARY EFFECT PADA SEKTOR PROPERTY, REAL ESTATE, DAN BUILDING CONSTRUCTION DI BEI Audina, Mellina; Laturette, Kazia
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.v5i1.6732

Abstract

This research was conducted on property sector, real estate, and building construction sector that are listed in Indonesia’s stock market 2014-2016. This research used quantitive analysis. The purpose of this research was to determine if there is any significant difference between the average abnormal stock return in January and the other months (February to December).. The data used in this research were secondary data. From 56 stocks, 38 stocks were selected as a sample. The sampling method used was purposive sampling. The collected data had been analyzed with Independent sample t-test and the normality data was tested with Saphiro-Wilk test. The result confirmed that there was no January effect in property, real estate, and building construction sector in Indonesia’s stock market 2014-2016.
ANALISIS KUALITAS SUMBER DAYA MANUSIA BAGIAN AKUNTANSI DALAM PEMAHAMAN TERHADAP LAPORAN KEUANGAN PADA BUMD KOTA BANDUNG Sukiati, Wiwin; Surya Fauzia Pertami, Yuli
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.v5i1.6738

Abstract

The goal is to determine the extent of the rules on preparation of financial statements have been understood and applied in BUMD Bandung, and  factors that inhibit good quality financial reports can be achieved. The purpose of this research is to identify the quality of human resources in accounting department to understand and prepare the financial statements in order to achieve good quality financial reports, and to determine factors that inhibit good quality financial reports can be achieved. By using linear regression analysis method, it is known that the human resources have a significant effect on the quality of financial reporting information. It is supported by the results of direct interviews that the limiting factors in producing the quality of financial reporting information is the number of human resources in accounting department are inadequate, and the lack of knowledge about the science of accounting.
PERANCANGAN SISTEM INFORMASI AKUNTANSI PERSEDIAAN BAHAN BAKU MAKANAN TERNAK PADA BAGIAN GUDANG DI KSU TANDANGSARI SUMEDANG Abdillah, Junaedi
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.v5i1.6733

Abstract

System storage of fodder raw material inventory in the warehouse still done manually record it in a book Raw Materials Inventory so the recording process takes longer. In addition, it can also errors in the information at the time of recording. Based on the analysis of the obstacles that exist in the Parts Warehouse, the authors build a database-based applications using Microsoft Office Access 2013 that can handle the entire data on revenues, expenditures and request for raw materials, and produce information accurately and automatically. Systems development method waterfall method, the tools used in the analysis of system design is Flowmap, Context Diagram, Data Flow Diagram, Data Dictionary and Relation Table. While the implementation of the system design is the programming language Visual Basic for Application (VBA) by using Microsoft Office Access 2013 as the database.
PENGARUH TIME BUDGET PRESSURE DAN RISIKO AUDIT TERHADAP KUALITAS AUDIT (SURVEY PADA AUDITOR DI KANTOR AKUNTAN PUBLIK DI BANDUNG) Suryo, Medianto
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.v5i1.6757

Abstract

Empirically the application of principles of corporate governance can improve the quality of financial statements. However, in the implementation of Good Corporate Government and the quality of financial statements has not been done perfectly. Based on the results of research indicates that the failure of GCG implementation in Indonesia can be seen from various cases of audit failure. Based on the above, it shows that GCG mechanism is not working properly, where the stakeholders can not use the financial statements because of the low quality of financial statements or irrelevant and unreliable. This study will provide an overview of the influence of time budget pressure and audit risk on audit quality at public accounting offices in Bandung. This research uses path analysis with Time Budget Pressure variables, Audit Risk, and Audit Quality. The result of the research shows that both independent variable (Time Budget Pressure and Audit Risk) give contribution (influence) to the Quality of Audit equal to 34,20%. While the rest of 65.80% influenced by other factors outside the two independent variables.
PENGARUH UTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD & BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015 Rosita, Maizah; Gantino, Rilla
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.v5i1.6729

Abstract

The purpose of this research is to determine the effect of The Debt (Long Term Liabilities to Total Assets and Liabilities Total Assets) to the return on assets, return on equity and earning per share. The research used secondary data from annual financial report  of Food Beverage Company from 2011-2015 listed on BEI,  used  purposive sampling method and used multiple regression analysis. Based on the test result of simultan or test F The Long Term Liabilities to Total Assets and Short Term Liabilities is significant to the Return On Assets, Return On Equity and Earning per share. Result of partial test  or T Test, Long Term Liabilities to Total Assets is not significant on Return On assets, Short Term Liabilities to Total Assets is significant on Return on Assets. Long Term Liabilities to Total Assets is not significant to Return On Equity, Short Term Liabilities to Total Assets significant to Return On Equity, Long Term Liabilities to Total Assets in not significant to Earning per share, and Short Term Liabilities to Total assets is significant to Earning per share.
ANALISIS KELAYAKAN FINANSIAL INDUSTRIALISASI RUMPUT LAUT ATC Chips DI TUJUH PROPINSI INDONESIA TIMUR Susanto, Bambang; Sukadwilinda, Sukadwilinda
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.v5i1.6734

Abstract

Indonesia has one of the largest wet seaweed producer in the World. It will impact the  economic value if the seaweed processing industry small and medium-scale can be established disentra seaweed production centers such as in Eastern Indonesia. The establishment of the seaweed industry small and medium-scale can be realized through several approaches, both economic and financial approach. The research method using descriptive analytic  with field surveys as reinforcement data analysis . The object of  this study is the financial analysis of the seaweed industry in Indonesia, especially in eastern regions such as South Sulawesi, Central Sulawesi, North Sulawesi, West Nusa Tenggara, East Nusa Tenggara, Maluku and North Maluku. The results of the financial analysis of the overall approach to demonstrate the positive zone seen from the feasibility, both NPV, IRR, and Payback Ratio ratio BC

Page 1 of 2 | Total Record : 11

 1   2 

Filter by Year

2017 2017


Reset
Filter By Issues
All Issue Vol 12, No 1 (2024): Jurnal Riset Akuntansi dan Keuangan. April 2024 [DOAJ dan SINTA Indexed] Vol 11, No 3 (2023): Jurnal Riset Akuntansi dan Keuangan. Desember 2023 [DOAJ dan SINTA Indexed] Vol 11, No 2 (2023): Jurnal Riset Akuntansi dan Keuangan. Agustus 2023 [DOAJ dan SINTA Indexed] Vol 11, No 1 (2023): Jurnal Riset Akuntansi dan Keuangan. April 2023 [DOAJ dan SINTA Indexed] Vol 10, No 3 (2022): Jurnal Riset Akuntansi dan Keuangan. Desember 2022 [DOAJ dan SINTA Indexed] Vol 10, No 2 (2022): Jurnal Riset Akuntansi dan Keuangan. Agustus 2022 [DOAJ dan SINTA Indexed] Vol 10, No 1 (2022): Jurnal Riset Akuntansi dan Keuangan. April 2022 [DOAJ dan SINTA Indexed] Vol 9, No 3 (2021): Jurnal Riset Akuntansi dan Keuangan. Desember 2021 [DOAJ & SINTA Indexed] Vol 9, No 2 (2021): Jurnal Riset Akuntansi dan Keuangan. Agustus 2021 [DOAJ & SINTA Indexed] Vol 9, No 1 (2021): Jurnal Riset Akuntansi dan Keuangan. April 2021 [DOAJ & SINTA Indexed] Vol 8, No 3 (2020): Jurnal Riset Akuntansi dan Keuangan. Desember 2020 [DOAJ & SINTA Indexed] Vol 8, No 2 (2020): Jurnal Riset Akuntansi dan Keuangan. Agustus 2020 [DOAJ & SINTA Indexed] Vol 8, No 1 (2020): Jurnal Riset Akuntansi dan Keuangan. April 2020 [DOAJ & SINTA Indexed] Vol 7, No 3 (2019): Jurnal Riset Akuntansi dan Keuangan. Desember 2019 [DOAJ & SINTA Indexed] Vol 7, No 2 (2019): Jurnal Riset Akuntansi dan Keuangan. Agustus 2019 [DOAJ & SINTA Indexed] Vol 7, No 1 (2019): Jurnal Riset Akuntansi dan Keuangan. April 2019 [DOAJ & SINTA Indexed] Vol 6, No 3 (2018): Jurnal Riset Akuntansi dan Keuangan. Desember 2018 [DOAJ & SINTA Indexed] Vol 6, No 3 (2018): Jurnal Riset Akuntansi dan Keuangan. Desember 2018 Vol 6, No 2 (2018): Jurnal Riset Akuntansi dan Keuangan. Agustus 2018 [DOAJ & SINTA Indexed] Vol 6, No 1 (2018): Jurnal Riset Akuntansi dan Keuangan. April 2018 [DOAJ & SINTA Indexed] Vol 6, No 1 (2018): Jurnal Riset Akuntansi dan Keuangan. April 2018 Vol 5, No 3 (2017): Jurnal Riset Akuntansi dan Keuangan. Desember 2017 Vol 5, No 3 (2017): Jurnal Riset Akuntansi dan Keuangan. Desember 2017 Vol 5, No 2 (2017): Jurnal Riset Akuntansi dan Keuangan. Agustus 2017 Vol 5, No 2 (2017): Jurnal Riset Akuntansi dan Keuangan. Agustus 2017 Vol 5, No 1 (2017): Jurnal Riset Akuntansi dan Keuangan. April 2017 Vol 5, No 1 (2017): Jurnal Riset Akuntansi dan Keuangan. April 2017 Vol 4, No 3 (2016): Jurnal Riset Akuntansi dan Keuangan. Desember 2016 Vol 4, No 2 (2016): Jurnal Riset Akuntansi dan Keuangan. Agustus 2016 Vol 4, No 1 (2016): Jurnal Riset Akuntansi dan Keuangan. April 2016 Vol 3, No 3 (2015): Jurnal Riset Akuntansi dan Keuangan. Desember 2015 Vol 3, No 3 (2015): Jurnal Riset Akuntansi dan Keuangan. Desember 2015 Vol 3, No 2 (2015): Jurnal Riset Akuntansi dan Keuangan. Agustus 2015 Vol 3, No 1 (2015): Jurnal Riset Akuntansi dan Keuangan. April 2015 Vol 2, No 3 (2014): Jurnal Riset Akuntansi dan Keuangan. Desember 2014 Vol 2, No 3 (2014): Jurnal Riset Akuntansi dan Keuangan. Desember 2014 Vol 2, No 2 (2014): Jurnal Riset Akuntansi dan Keuangan. Agustus 2014 Vol 2, No 2 (2014): Jurnal Riset Akuntansi dan Keuangan. Agustus 2014 Vol 2, No 1 (2014): Jurnal Riset Akuntansi dan Keuangan. April 2014 Vol 1, No 3 (2013): Jurnal Riset Akuntansi dan Keuangan. Desember 2013 Vol 1, No 2 (2013): Jurnal Riset Akuntansi dan Keuangan. Agustus 2013 Vol 1, No 1 (2013): Jurnal Riset Akuntansi dan Keuangan. April 2013 More Issue