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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 7 Documents
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Search results for , issue "Vol 1, No 02 (2015): Jurnal Riset Keuangan Dan Akuntansi (JRKA)" : 7 Documents clear
PENGARUH IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN (SAP) DAN SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAHAN DAERAH KABUPATEN KUNINGAN Suhaeti, Nunung; Suhendar, Dadang
Jurnal Riset Keuangan dan Akuntansi Vol 1, No 02 (2015): 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.v1i02.442

Abstract

This research is done at kuningan District, it began on February until May 2015, this research aimed to knowing the Effect of the Implementation of Government Accounting Standards and Internal Control System of Government on the Quality of Financial Report. This research used descriptive research method and verificative data collecting method which used quisioner, research objectis 37 respondents whom the chief of area work unit at Kuningan, sampling methods used research sampling techniques. Data refineries technique used this research is Spearman Rank correlation technique. Based on the Spearman Rank correlation coefficient calculation partially for X1 with using Y about 0,831 it means there is strong connection between the Implementation of Government Accounting Standards with Quality of Financial Report (SAP). While for X2 with Y about 0,917 it means that there is strong connection between Internal Control System of Government with Quality of Financial Report (SPIP). Simultaneous correlation coefficient based analysis result is taken summary  that the Implementation of Government Accounting Standard (SAP) and Internal Control Systems of Government on the Quality of Financial Report (SPIP) be important Effect toward quality of Financial reports. While based on this counting can be known determination coefficient (r2) is 90,30 %. This thing showed that the Effect is given by variable of Implementation of Government Accounting Standards (SAP) and Internal Control System of Government on the Quality of Financial Report (SPIP). Toward quality of financial report simultaneously in the amount of 90,3 % while remain 9,7 % is affected by the orther factors wich are not researched in this research. Thus this research hypothesis stated the Implmentation of Government Accounting Standards (SAP) and Internal Control System of Government on the Quality of Financial Report (SPIP) positive affected toward quality of financial report partially and simultanceous can be received and significant. 
KARAKTERISTIK SOSIAL EKONOMI YANG MEMPENGARUHI LITERASI KEUANGAN SERTA DAMPAKNYA TERHADAP MANAJEMEN KEUANGAN PERSONAL (Survei Pada Pegawai Negeri Sipil Daerah di Kabupaten Kuningan) Wiharno, Herma
Jurnal Riset Keuangan dan Akuntansi Vol 1, No 02 (2015): 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.v1i02.437

Abstract

The purpose of this study was to assess the socioeconomic characteristics that influence financial literacy and the influence of financial literacy towards personal financial management. The financial literacy in this study was divided into dimensions of financial literacy, financial behavior, and financial attitudes.The method used is descriptive and verificative methods. This research was conducted in the Kuningan Regency, and the Regional Civil Servants were the units of analysis. The samples used in this study were 390 Regional Civil Servants with the sample collection technique of proportional stratified cluster random sampling.The results of the verificative analysis revealed that only education levels significantly affect the financial knowledge, while having a significant effect on the behavior and attitudes in addition to the level of financial education is also a place to stay. Financial knowledge, financial behaviors, and financial attitudes significantly influence towards the personal financial management. In relation between socioeconomic characteristics with personal financial management, education level only that significant effect on personal financial management.
PENGARUH PENGALAMAN, INDEPENDENSI , DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT DENGAN ETIKA SEBAGAI VARIABEL PEMODERASI (Studi Empiris pada Auditor di KAP Bandung) Nurhayati, Enung
Jurnal Riset Keuangan dan Akuntansi Vol 1, No 02 (2015): 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.v1i02.438

Abstract

This researchexamine how ethics has an effect in moderating the Experience, Independence and Time Budget Pressure on Audit Quality. Descriptive and verificative method is used in this research. The population in this study is the auditor who works at KAP Bandung, while  the technique to determine the number of samples using the formula Yamane obtained 142 respondents . Questionnaires distributed for 142 respondents were returned by them are 74, while the questionnaire which can be further processed as many as 69. MRA( Moderated Regression Analysis) is used to analyze the data.The result of this research show that experience, independence and time budget pressure simultaneously have an effect on audit quality. While, partially the experience and independence have a positive effect on audit quality, and time budget pressure has a negativeeffect on audit quality. Then,ethicshas a significant effect in moderating the experience, independence, and time budget pressure on audit quality.
ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE DAN FINANCIAL LEVERAGE TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH DENGAN VOLUME PEMBIAYAAN SEBAGAI VARIABEL MODERASI Juna, Junaedi
Jurnal Riset Keuangan Dan Akuntansi Vol 1, No 02 (2015): 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.v1i02.439

Abstract

This research is a quantitative study which aims to analyze the effect of the implementation of good corporate governance ( GCG ) and financial leverage on the financial performance of Islamic Banks in Indonesia with a financing volume as a moderating variable. GCGCGPI proxy of the composite value, proxied by the DER financial leverage and financial performance proxied by ROA. The population in this research that the entire Islamic Banks in Indonesia in the span of 2009 to 2012. Determination of the sample by using purposive sampling the object obtained 11 studies analyzed panel data regression models with ordinary least squares (OLS) regression analysis and Moderation.The results of this study indicate that the GCG positive effect on financial performance, financial leverage has no effect on financial performance, financing volume moderate the relationship between corporate governance and financial performance, financing volume does not moderate the relationship between financial leverage and financial performance.Based on the analysis in this study, the following suggestions are presented: (1) For Researchers: to increase the number of observational studies, the researchers can further augment the study period so that the collected data is becoming more and research results will be better, researchers can further add other independent variables are predictable effect on the financial performance of the BUS and increase the number of variables that can be predicted to interfere with the relationship between the independent variables on the dependent variable, further research can be conducted by comparing the corporate governance of Islamic banks with conventional banks; (2) For Islamic banks: Banks can observe about the state of corporate governance in order to continuously improve the quality GCGGCG because it can improve the quality of the bank's financial performance.
Analisis Perbandingan Penghimpunan Dana Pihak Ketiga Pada Perbankan Syariah Sebelum Dan Sesudah Penerapan Kebijakan Office Chanelling Martika, Lia Dwi; Rahmawati, Teti
Jurnal Riset Keuangan Dan Akuntansi Vol 1, No 02 (2015): 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.v1i02.2389

Abstract

PENGARUH RASIO LIKUIDITAS, SOLVABILITAS, AKTIVITAS, PROFITABILITAS DAN PRODUK DOMESTIK BRUTO TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BEI Trirahaju, Justina
Jurnal Riset Keuangan dan Akuntansi Vol 1, No 02 (2015): 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.v1i02.440

Abstract

This research is a quantitative research  that aims to analyze factors influencing the profit growth at textile and garmen company listed in Indonesia Stock Exchange, that are liquidity ratio that measured by current asset, solvability ratio that measured by DER, activity ratio that measured by TATO, profitability ratio that measured by NPM and Gross Domestic Product. Population in this research is all of textile and garmen companies that listing in BEI. Implementing the purposive sampling so got 13 researches that analyzed by panel data regression with Ordinary Least Square (OLS) model. The result shows that liquidity ratio  influences positively towards profit growth, solvability ratio doesn’t influence towards profit growth, activity ratio doesn’t influence towards profit growth, profitability ratio influences positively towards profit growth, and gross domestic product doesn’t influence towards profit growth at textile and garmen companies listed in Indonesia Stock Exchange.Based on the analysis in this study, the following suggestions are presented: (1) For further research may add other independent variables that predict the effect on profit growth and increase the number of observations in order to get better a  study and research users can obtain more information, to increase the number of observation studies, the researchers can then immediately take the primary data to each company so that the collected data would  be coming more and research results would be better, further research can be carried out by expanding the study area is not only the textile and garment company, but also all companies listed on the Indonesia Stock Exchange, (2) For the company to be concerned about the condition of the company's profit growth is still fluctuate every year and this proves that there is still a lack of consistency in maintaining the company's profit trend continues to rise. So it needs to be reviewed on the causes of fluctuations in profit growth.
Analisis Perbandingan Penghimpunan Dana Pihak Ketiga Pada Perbankan Syariah Sebelum Dan Sesudah Penerapan Kebijakan Office Chanelling Teti Rahmawati
Jurnal Riset Keuangan dan Akuntansi Vol 1, No 02 (2015): 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.v1i02.4769

Abstract

Penelitian ini bertujuan untuk mengetahui (1) Bagaimana Penghimpunan dana pihak ketiga pada perbankan syariah di Indonesia sebelum dan sesudah penerapan kebijakan office chaneling. (2) Apakah terdapat perbedaan rata-rata kuantitas penghimpunan dana pihak ketiga pada perbankan syariah di Indonesia sebelum dan sesudah penerapan kebijakan office chaneling.(3) Apakah terdapat pengaruh yang signifikan dari kebijakan office chanelling terhadap penghimpunan Dana Pihak Ketiga Pada Perbankan Syariah di Indonesia.Penelitian ini menggunakan metode Deskriptif dan analisa komparasi serta untuk menguji hipotesis penulis menggunakan analisa data dengan metode analisis regresi dan koefisien determinasi serta uji beda statistik.Hasil penelitian menunjukkan Terdapat perbedaan rata-rata kuantitas penghimpunan dana pihak ketiga pada perbankan syariah di Indonesia sebelum dan sesudah penerapan kebijakan office chaneling. Terdapat pengaruh yang signifikan dari kebijakan office chanelling terhadappenghimpunan Dana Pihak Ketiga Pada Perbankan Syariah di Indonesia. Kata Kunci : Dana Pihak Ketiga, Office Chanelling

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