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Dendi Purnama
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dendi.purnama@uniku.ac.id
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jrka.acc@uniku.ac.id
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Jl. Cut Nyak Dhien No.36 A, Cijoho, Kabupaten Kuningan, Jawa Barat 45513, Indonesia
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INDONESIA
Jurnal Riset Keuangan dan Akuntansi (JRKA)
Published by Universitas Kuningan
ISSN : 24424684     EISSN : 26213265     DOI : https://doi.org/10.25134/jrka
Core Subject : Economy,
Economics, Econometrics & Finance
JRKA (Jurnal Riset Keuangan dan Akuntansi) diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Kuningan secara berkala dua kali dalam satu tahun yaitu pada bulan Februari dan Agustus. Tujuan jurnal ini adalah untuk mempublikasikan hasil riset Keuangan dan Akuntansi yang relevan bagi pengembangan ilmu, profesi dan praktek Keuangan dan Akuntansi di Indonesia. Penerbitan Jurnal Riset Keuangan dan Akuntansi (JRKA) dimaksudkan sebagai media penuangan karya ilmiah dari hasil penelitian dibidang akuntansi dan keuangan Topik Jurnal Riset Akuntansi dan Keuangan berkaitan dengan topik berikut ini: - Akuntansi Keuangan dan Pasar Modal - Akuntansi Manajemen - Akuntansi Sektor Publik - Akuntansi Syariah - Auditing - Corporate Social Responsibility - Perpajakan - Sistem Informasi Akuntansi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 8 Documents
 1 
Search results for , issue "Vol 4, No 1 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA)" : 8 Documents clear
DETERMINAN PEMBIAYAAN BERMASALAH PADA BANK SYARIAH DI INDONESIA Destiana, Rina
Jurnal Riset Keuangan dan Akuntansi Vol 4, No 1 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v4i1.1335

Abstract

This study aimed to examine and analyze the influence of liquidity, efficiency, capital and inflation on non-performing financing at sharia banks in Indonesia. The research data is secondary data obtained from the Financial Services Authority and Bank Indonesia. The data were analyzed using multiple linear regression analysis. Before the data is analyzed further, classical assumption test is done which include normality test, multicolinearity test, heteroscedasticity test and autocorrelation test. Based on the hypothesis test using t test, it is concluded that only the capital has an effect on the problem financing, while the liquidity, efficiency and inflation do not affect the problematic financing of syariah bank in Indonesia. Keywords: efficiency, inflation, liquidity, capital, problem financing
Pengaruh Budget Ratcheting Terhadap Hubungan Antara Pendapatan Asli Daerah dan Belanja Daerah Pada Kabupaten/Kota di Wilayah III Cirebon Neni Nurhayati
Jurnal Riset Keuangan dan Akuntansi Vol 4, No 1 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v4i1.3851

Abstract

This study aims to examine the effect of the Original Revenue on Regional Expenditure and examine the effect of Budget Ratcheting in moderating the influence of the Original Revenue on Regional Balanja. Tests on the effects of moderation and major effects by using regression analysis were done by tiered regression analysis method. There are two regression equations used, namely (1) by entering the main independent variable and moderating in one equation and then (2) adding a new independent variable in the form of the interaction of the two independent variables. Research subjects that serve as a place / location to conduct empirical studies are the Regional Financial and Asset Management Board and the Central Bureau of Statistics in: Kuningan District, Cirebon Regency, Cirebon City, Majalengka Regency and Indramayu Regency. This research is planned to be conducted for 6 (six) months, from April to September 2017. The results show that the original revenue influences regional expenditure and budget ratcheting effect on the relationship between the original revenue with regional spending.Keywords: Local Original Revenue, Regional Expenditure, Budget Ratcheting,
PENGARUH INTELLECTUAL CAPITAL PADA IBU RUMAH TANGGA TERHADAP KEBERHASILAN PENDIDIKAN ANAK DENGAN SOCIAL CAPITAL SEBAGAI VARIABEL MODERATING Azmi, Fika; Wahyuni, Mirasanti; Imaningati, Sri
Jurnal Riset Keuangan dan Akuntansi Vol 4, No 1 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v4i1.1337

Abstract

Child education is very important to note because children or young generation is the next generation of nation that will soon be built nation building. Parents must pay attention to the quality of children's education. Mother is the first teacher for a child and also the greatest motivator for child development. Therefore, the mother is expected to encourage the success of children's education. A housewife who is an unemployed mother has greater time and opportunity to make it happen. It takes capital to do that. Individual characteristics of the intellectual capital of the housewife who is the greatest driver for the success of children's education. And this encouragement will increase as it happens by the increase in social capital owned by housewives. This study will accommodate the intellectual capital owned by housewives to the success of children's education with social capital as a moderate variable. Statistical test tool used is linear regression. The subject is the people of Central Semarang. Samples were taken by random sampling. The data used are primary data collected by questionnaire. The result of Social Capital has an effect on the success of children's education and intellectual capital expressed as excluded variable Keywords: Success of Children's Education, Intellectual Capital housewife, Social Capital
ANALISIS KARAKTERISTIK PERUSAHAAN DAN ENVIRONMENTAL PERFORMANCE TERHADAP ENVIRONMENTAL DISCLOSURE Purnama, Dendi
Jurnal Riset Keuangan dan Akuntansi Vol 4, No 1 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v4i1.1331

Abstract

This study aims to analyze the effect of profitability, leverage, company size, and environmental performance to environmental disclosure. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange from 2014 until 2016. The sample in this study were 71 companies for 3 years. The method of analysis used in this study is multiple regression analysis.The results show that profitability and leverage have no effect on environmental disclosure, while firm size and environmental performance have positive effect on environmental disclosure. Taken together, the variables of profitability, leverage, firm size and environmental performance have significant effect on environmental disclosure.  Keywords: Profitability; Leverage; Size; Environmental Performance; Environmental Disclosure
Pengaruh Latar Belakang Pendidikan dan Pemahaman Standar Akuntansi Keuangan Entitas Nirlaba terhadap Penyusunan dan Penyajian Laporan Keuangan Muslim, Ade Imam; Sufina, Lediana
Jurnal Riset Keuangan dan Akuntansi Vol 4, No 1 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v4i1.1338

Abstract

This research aims to determine the effect of educational level and understanding accounting standards of non profit financial entity on the preparation and presentation financial statements. The population in this research is all mosques that hold financial records of Bandung Regency or Bandung City. The sample of research was taken incidentally with the respondent of finance department or doing the recording of finance in mosque as much as 30 mosque. The data collected is primary data through the spread of questionnaires both online and manual. Data processing technique is done through validity test, reliability, data conversion through Succesive Interval Method and hypothesis test through multiple regression analysis either partially or simultaneously. The result of this research shows that in general the compiler and reporter of the mosque's financial statements have not understood and know the term of PSAK. The preparation and presentation of financial statements in mosque entities still use single entry system. This system only records receipts and expenses. Meanwhile, the level of education and level of understanding of PSAK significantly influences the preparation and presentation of non-profit entity financial statements. This influence can be proved by the significance value of both variables that is 0.003 and 0.011. Keyword : Financial statements of nonprofit entities, PSAK.
DISCRETIONARY LOAN LOSS PROVIONS SEBAGAI ALAT DETEKSI MANAJEMEN LABA PADA PERBANKAN KONVENSIONAL DI INDONESIA Embuningtyas, Sandra Sukma
Jurnal Riset Keuangan dan Akuntansi Vol 4, No 1 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v4i1.1332

Abstract

This study aims to analyze the effect of profitability, leverage, company size, and environmental performance to environmental disclosure. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange from 2014 until 2016. The sample in this study were 71 companies for 3 years. The method of analysis used in this study is multiple regression analysis.The results show that profitability and leverage have no effect on environmental disclosure, while firm size and environmental performance have positive effect on environmental disclosure. Taken together, the variables of profitability, leverage, firm size and environmental performance have significant effect on environmental disclosure. Keywords: Profitability; Leverage; Size; Environmental Performance; Environmental Disclosure
ANALISIS DETERMINASI PENGHAMBAT PELAPORAN AKUNTANSI SUMBER DAYA MANUSIA Hamzah, Amir
Jurnal Riset Keuangan dan Akuntansi Vol 4, No 1 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v4i1.1334

Abstract

This study aims to analyze the determination of inhibiting reporting of human resource accounting at Shariah microfinance institutions in Kuningan Regency, with the sample number of 70 respondents of shariah microfinance institutions.          This study used a qualitative descriptive research method and verification with interview or questionnaire technique. Research data were tested using instrument test, classical assumption test, multiple regression test.          The results showed partially variable cost of human resources have a significant positive effect on human resources accounting report, variable measurement of human resources value has a significant positive effect on the human resources accounting report and together show that the variable cost of human resources and measurement value human resources to the accounting reports of human resources. Keywords: Human Resource Cost, Human Resource Measurement Value, Human Resource Accounting Report
PENGARUH FINANCIAL KNOWLEDGE, FINANCIAL BEHAVIOR DAN FINANCIAL ATTITUDE TERHADAP PERSONAL FINANCIAL MANAGEMENT Herma Wiharno
Jurnal Riset Keuangan dan Akuntansi Vol 4, No 1 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v4i1.3850

Abstract

This study aims to examine the influence of financial knowledge, financial behavior and financial attitude toward personal financial management. Tests in this study using multiple linear regression analysis. The research method used in this research is verifikatif method. The object of this research is the community in Kuningan Regency with the analysis unit is civil servant. The sampling technique of this research using Cluster Proportional Random Sampling method. The  results showed that the variable of financial knowledge, financial behavior, and financial attitude partially have a significant positive effect on personal financial management, meaning that partial improvement of financial knowledge, financial behavior and financial attitude variable will cause an increase in the variable of personal financial managementKeywords: financial knowledge, financial behavior, financial attitude dan personal financial management

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