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Dendi Purnama
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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 146 Documents
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ANALISIS IMPLEMENTASI PENGANGGARAN BERBASIS KINERJA TERHADAP AKUNTABILITAS PEMERINTAH DAERAH (Studi pada Instansi Pemerintah Daerah) Syamsul, Endang Mahpudin Made Panji
Jurnal Riset Keuangan dan Akuntansi Vol 3, No 2 (2017): 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.v3i2.933

Abstract

The implementation of good governance is a prerequisite condition for every government to achieve people's aspirations. Every work unit is determined to reach agency accountability as the consequence of the mandate/responsibility it carries. This is done through considering the resources it manages in order to make government and development run effectively and efficiently, clean and responsibly.  The research aims to find out and analyze the influence of performance-based budgeting performance on the accountability of government agencies within Karawang Regency. This research uses descriptive quantitative method in the form of statistical analysis, where the data is sourced from primary and secondary data coming from local government of Karawang Regency or other institutions related to this research. Descriptive method is a method that describes and presents an object as it is. Quantitative analysis in research design is intended to know the influence between independent variables with dependent variable. Based on the results of analysis and discussion, a conclusion can be drawn, that the implementation of performance-based budgeting affects the accountability of local government agencies within Karawang Regency. Improved implementation of performance-based budgeting will be followed by increased accountability of local government agencies.  Keywords:  Performance-based Budgeting, Accountability, Local Government
SIMULACRA DAN RETORIKA DALAM SUSTAINABILITY REPORT: ADAKAH KONTRIBUSI PERAN AKUNTANSI? Akhmad Riduwan; Andayani Andayani
Jurnal Riset Keuangan dan Akuntansi Vol 5, No 2 (2019): 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.v5i2.2007

Abstract

This study aims to evaluate the extent to which the accounting and sustainability report used by companies as a tool and rhetoric media to build a positive image and gain stakeholders legitimacy. The research is based on sustainability report content analysis from five public companies in Indonesia. Sustainability report content was confirmed by the socio-ecological activities that were actually carried out by the company around the reporting period. The results of the analysis are justified based on the concept of  simulacra from Jean Baurillard, a French philosopher. The results showed that 98.43 percent of positive sustainability issues were disclosed in the sustainability report, but for negative issues, only 12.5 percent were disclosed. In the perspective of Jean Baudrillard's thinking, sustainability report contains four levels of simulacra, in which management accounting has a role in the process of creating simulacra and the development  of rhetoric.Keywords: accounting, sustainability report, simulacra, rhetoric, Jean Baudrillard.
INFLUENCE OF INFLATION, INTEREST RATE AND CURRENCY ON COMPOSITE STOCK SHARE PRICE INDEX LISTED IN INDONESIA OF STOCK EXCHANGE JAKARTA Erwin Budianto, Nurhana Dhea Parlina Abdul Haris
Jurnal Riset Keuangan dan Akuntansi Vol 2, No 2 (2016): 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.v2i2.453

Abstract

Inflation, interest rate and currency are factors that influence the (IHSG) Composite Stock Share Price Index. Above also explains, if Inflation rates rise then the Composite Stock Share Price Index will go up, but we see that the theory will not be the same forever with the practice or application. For that we intend to see if it was true what was mentioned by the theory. To find out we took Composite Stock Share Price Index data that listed on Indonesia Stock Exchange from the period 1 January 2013 - until 31 December 2015. Then we took the Inflation rate and interest rate data from the period 1 January 2013 - until 31 December 2015. Inflation, interest rate and currency are of economic factors can influence Composite Stock Share Price Index. If the inflation and interest rate more high than before it can impact of Composite Stock Share Price Index. Otherwise, In this study we will examine Composite Stock Share Price Index from the results obtained output of coefficient over than 0.05 as much as 0.306 so the final inflation, interest rate and currency aren’t influence of Composite Stock Share Price.
PENGARUH JENJANG PENDIDIKAN, SKALA USAHA DAN LAMA USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM DI KECAMATAN CIAWIGEBANG Awanda Nirwana; Dendi Purnama
Jurnal Riset Keuangan dan Akuntansi Vol 5, No 1 (2019): 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.v5i1.1881

Abstract

This research aims to analyze the effect of education levels, business scale and length of business on the use of accounting information. The population in this study were all MSMEs in Ciawigebang sub-district as many as 380 MSMEs. While the sample in this study were 79 MSMEs using the slopin formula and random probability with the provision of sample proportions. The data analysis technique used in this study is multiple regression analysis.Based on the results of the study indicate that the level of education, business scale, and duration of business have a significant positive effect on the use of accounting information. Thus, the level of education, business scale and duration of business are determinants of the use of accounting information on MSMEs. Keywords: use of accounting information, education level, business scale, length of business
PENGARUH AUDIT CLIENT TENURE,PROFITABILITAS DAN PRIOR OPINION TERHADAP OPINI GOING CONCERN Kanivia, Aan
Jurnal Riset Keuangan Dan Akuntansi Vol 6, No 1 (2020): 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.v6i1.4116

Abstract

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.
Analisis Deteksi Fiscal illusion dengan Pendekatan Revenue Enchancement Pada Pengelolaan Keuangan Pemerintah Daerah (Studi Kasus Pada Pemerintah Kabupaten/Kota di Wilayah III Cirebon) Nurhayati, Neni
Jurnal Riset Keuangan dan Akuntansi Vol 3, No 2 (2017): 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.v3i2.1425

Abstract

Tujuan penelitian untuk mengetahui determinan kinerja keuangan sekaligus mendeteksi ilusi fiskal yang terjadi. Untuk tujuan ini, selanjutnya penelitian dilakukan pada pendapatan asli daerah sebagai instrumen determinan belanja daerah;. Dana alokasi umum, dana alokasi khusus, daya pajak dan belanja daerah sebagai instrumen determinan pendapatan asli daerah; dan PDRB, pajak daerah, Herfindahl Concentration Taxes, dana alokasi umum, dana alokasi khusus, dana bagi hasil dan lain – lain pendapatan daerah yang sah untuk mendeteksi ilusi fiskal.  Populasi Kabupaten/Kota se-Wilayah III Cirebon  yang berjumlah 5 Kabupaten/Kota. Dalam penelitian ini dilakukan analisis data menggunakan metode statistik deskriptif dan statistik inferensial yang terdiri dari: uji asumsi klasik, analisis regresi linier berstruktur, analisis koefisien determinasi, uji F, Uji t dan analisis ilusi fiskal. Penelitian selama enam bulan dari bulan April sampai dengan September 2016. Hasil penelitian menunjukkan adanya hubungan yang positif dan signifikan antara PDRB, retribusi, DAU, dan DBH dengan belanja daerah, sedangkan pajak memiliki hubungan yang negatif dan signifikan secara statistik. Hasil penelitian tersebut menunjukkan terjadi ilusi fiskal pada kabupaten dan kota di wilayah III Cirebon. Kata kunci: Fiscal Illusion, Revenue Enchancement, Keuangan Daerah
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,
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Anita, Widya Febryari
Jurnal Riset Keuangan dan Akuntansi Vol 3, No 2 (2017): 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.v3i2.939

Abstract

The goals of this research is to show the influence of liquidity, leverage, profitability, cash flow from operations, size, growth company, audit quality, audit lag, client tenure, debt default to the acceptance of going concern audit opinion at manufacture company listed on Indonesia Stock Exchange between 2010 to 2013. The population of this research are 148 manufacture companies. Sampling method that used in this research is purposive sampling, so I get 25 company samples to 4 years (2010-2013) with 100 analysis units by access the financial statement of auditee, independent audit report, and annual report on website www.idx.co.id. Analysis data technique that is used in this research is descriptive statistics analysis and logistic regression method. The results of this research indicate that. Leverage and audit lag has positive influence to the acceptance of going concern audit opinion. While other variable, cash flow from operations has negative influence to the acceptance of going concern audit opinion. Liquidity, profitability, size, growth company, audit quality, auditor client tenure, debt default has insignificantly influence to the acceptance of going concern audit opinion. Keywords:           Liquidity, Leverage, Profitability, Cash Flow From Operation, Size, Growth Company, Audit Quality, Audit lag
Pengaruh Penerapan Prinsip-Prinsip Good Governance Terhadap Keberhasilan Penerapan Penganggaran Berbasis Kinerja APBD Kabupaten/Kota Se-Wilayah III Cirebon Dengan Komitmen Organisasi Sebagai Variabel Moderator Dadang Suhendar
Jurnal Riset Keuangan dan Akuntansi Vol 2, No 2 (2016): 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.v2i2.2386

Abstract

The purpose of this study are to analysis; the influence of the implementation good govenance principles toward succesess the implementation ferpormance based budgeting APBD Kabupate/Kota Se-Wilayah III Cirebon with komitmen organisasi as moderatory variable. The reaserch sample are collecting with purposive methode. The reaserch methode are descriptive and verificative and analysis methode used multiple regression. The result of study show that implementation of good governance principles with organization commitment have significant impluence to succes implementations performance based budgeting APBD,but commitment organization as moderatory variable is’nt influence to succes implementation of performance based budgeting APBD. Keyword ; Good Governance Principles (tranfarancy, participacy, acountability), Performance Based Budgeting APBD, and Organization Commitment.

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