cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dendi Purnama
Contact Email
dendi.purnama@uniku.ac.id
Phone
+6282145530894
Journal Mail Official
jrka.acc@uniku.ac.id
Editorial Address
Jl. Cut Nyak Dhien No.36 A, Cijoho, Kabupaten Kuningan, Jawa Barat 45513, Indonesia
Location
Kab. kuningan,
Jawa barat
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 146 Documents
 1   2   3   4   5 
ANALISIS KINERJA SAHAM SYARIAH SEKTOR PERTANIAN DENGAN MENGGUNAKAN METODE SHARPE, TREYNOR, DAN JENSEN Juwenah, Firman Hidayat
Jurnal Riset Keuangan dan Akuntansi Vol 3, No 1 (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.v3i1.462

Abstract

This research is aimed to detect Performance of Sharia Stock Agricultur Sector in Indonesia, especially kind of Stock of within research period 2012-2016. The performance measuring method that is used is Sharpe, Treynor, and Jensen Method. The Data which is used in this research is secondary data by using sample interpretation technique, use purposive sampling. Analysis Technique which is used in this research is decriptive with quantitative approach.  The performance of Sharia Stock’s by using Sharpen’s Method, its founded four Sharia Stock which have Under Performance , those are: PT. Astra Agro Lestari Tbk (AALI), PT Gozco Plantations Tbk (GZCO), PT Sampoerna Agro Tbk (SGRO), dan PT Salim Ivomas Pratama Tbk (SIMP), and also there are five Sharia Stock which have out perform, those are: PT BISI International Tbk (BISI), PT Bumi Teknokultura Unggul Tbk (BTEK), PT Dharma Samudera Fishing Industries Tbk (DSFI), PT Inti Agri Resources Tbk (IIKP), dan PT PP London Sumatra Indonesia Tbk (LSIP).The Performance of Sharia Stock’s by using Treynor Method, there are five Sharia Stock which have under perform, those are PT. Astra Agro Lestari Tbk (AALI), PT Gozco Plantations Tbk (GZCO), PT PP London Sumatra Indonesia Tbk (LSIP), PT Sampoerna Agro Tbk (SGRO), dan PT Salim Ivomas Pratama Tbk (SIMP), and also there are four Sharia Stock which have out perform, Those are PT BISI International Tbk (BISI), PT Bumi Teknokultura Unggul Tbk (BTEK), PT Dharma Samudera Fishing Industries Tbk (DSFI), dan PT Inti Agri Resources Tbk (IIKP).For Sharia Stock’s performance by using Jensen Method cant be achieved the decision whether sharia stock has out perform or under perform.
PENGARUH PENGETAHUAN PERPAJAKAN DAN PERSEPSI KEADILAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK MELALUI KEPERCAYAAN Ari Yulianti; Asep Kurniawan
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.v5i1.1929

Abstract

This study aims to determine the effect of tax knowledge and perception of justice to compliance of taxpayer pp 46 year 2013 registered at tax office Subang and to determine the influence of knowledge taxation and perception of justice to compliance of taxpayer pp 46 year 2013 registered at tax office Subang through trust variables. This research uses quantitative descriptive method by using primary data. Data collection technique is by questionnaire. The population in this study is all taxpayers entrepreneurs included into PP 46 year 2013 registered at  Tax Office  Subang, and samples in this study as many as 100 respondents. Hypothesis testing using Structural Equation Modeling (SEM) analysis. The results of this study indicate that tax knowledge have an effect on taxpayer compliance, and perception of justice have an effect on taxpayer compliance, whereas trust does not mediate the influence of tax knowledge on compliance and perception of justice toward compliance.Keywords: Tax Knowledge, Perception of Justice, Trust, Tax Compliance
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN PORSI KEPEMILIKAN PUBLIK TERHADAP LUAS PENGUNGKAPAN SUKARELA LAPORAN TAHUNAN Rianti, Pirda; Yusuf, Ayus Ahmad; Nurfatimah, Siti Nuke
Jurnal Riset Keuangan Dan Akuntansi Vol 6, No 2 (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.v6i2.4131

Abstract

This study discusses the profitability, the leverage, the size of the company and the public ownership dispersion towards the voluntary disclosure area in the basic and chemical sector manufacturing companies in the 2016-2018 period. The independent variables used are profitability, leverage, company size and the public ownership dispersion. The dependent variable is the extent of voluntary disclosure. The data analysis method in this study is a panel data regression. The study used a sample of 54 companies and 162 financial statements in 2016-2018. Data obtained based on annual report data. Data processing is performed using the Eviews 9.0 application. Evaluation result show profitability, leverage, company size and the public ownership dispersion are positive and significant to the extent of voluntary disclosure. Simultaneously all independent variables are positive and significant to the extent of voluntary disclosure.Keywords : profitability, leverage, company size, public ownership dispersion, and voluntary disclosure
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN ON ASSETS PADA BANK UMUM SYARIAH DAN UNIT USAHA SYARIAH (PERIODE 2010-2013) Budi Sukardi, Usnan Ade Setiawan
Jurnal Riset Keuangan dan Akuntansi Vol 2, No 1 (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.v2i1.443

Abstract

This research based to analyze the impact of financing to deposit ratio (FDR), non perfoming finance (NPF), banking operational cost (BOPO), third party pooling fund (DPK), interest rate of central bank (BI Rate), and Inflation on return of Asset (ROA) determination Sharia Bank, this research had populate from Sharia Bank and Sharia Operational Unit during 4 years research (2010 - 2013).This research use a second type data which is known from monthly statistic  Islamic Bank report published by Central Bank. The data was analyzed by double linier regretion with examine classic assumption before. The research result with parsial type (t-examine) proved that FDR, NPF, BI Rate and inflation are not impacted with ROA Islamic Bank determination and BOPO had an impact and third party pooling fund (DPK) exclude because that had a multikorealis disease so as stimultaneously analyze (F examine) NPF,FDR,BOPO, central bank interest, and infalation are significant impact to return of asset determination of Islamic Bank.
PENGARUH PERTUMBUHAN PERUSAHAAN, AUDIT TENURE DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN Pratiwi, Laras; Lim, Tri Hadrianto
Jurnal Riset Keuangan dan Akuntansi Vol 4, No 2 (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.v4i2.1700

Abstract

The going concern audit opinion can used by stakeholders to predict the bankruptcy of a company, therefore the auditor should be responsible of his opinion. This study aims to obtain empirical evidence of the influence company growth, audit tenure and audit opinion of the previous year to going concern audit opinion. Population in this research using data manufacturing companies wich listed on the Indonesia Stock Exchange period 2013-2017. Method of Sampling is purposive sampling. Total sample are 22 companies. Research method using logistic regression analysis model. The results show that company's growth and the previous year's audit opinion affect to going concern audit opinion, while audit tenure doesn't affect to going concern audit opinion.Keywords : Growth, Audit tenure, Going Concern Opinion
PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI, DUKUNGAN MANAJEMEN PUNCAK DAN KOMPETENSI KARYAWAN AKUNTANSI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI Febrianti, Karina Fitria; Wahdiat, Irwan Sutirman; Juwenah, Juwenah
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.v6i1.4069

Abstract

ANALISA PENGARUH LABA BERSIH DAN ARUS KAS TERHADAP RETURN SAHAM PADA PERUSAHAAN FOOD AND BEVERAGES: STUDI EMPIRIS DI BURSA EFEK INDONESIA Haryatih, Haryatih Haryatih
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.v2i2.329

Abstract

Target of this research to test influence of net income and cash flow to stock returns of at Food and Bevarages Companys: empirical study in effect exchange Indonesia. Variable used by as much 5 consisted of by 4 independent variable and 1 variable dependen. 4 independent variable that is net income, cash flow operate for, cash flow investment, and the cash flow financing. While 1 variable of dependen that is stock returns.This research test 10 Food and Bevarages Companys which have been enlisted in effect echange of Indonesia and have published financial statement which have been made an audit of by 31 December 2012 – 2015 representing the part of consideration of at determination of sampel by using purposive sampling. Statistical methods used by is doubled linear regression by using tes-t and tes F of at storey level of signifikansi 5%.Result of research individually prove that net income and cash flow operating have an effect to return share. While together is net income, cash flow operate for, cash flow investment, and cash flow of financing have an effect on positive to stock returns. This matter show indication that stock returns of influenced by Food and Beverage Company emiten of existence of publicing it the financial statement specially which deal with information of performance of company of found on income statement and cash flow statement.
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 OPTIMALISASI PENERIMAAN DAERAH SEKTOR PARIWISATA DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN KUNINGAN Neni Nurhayati
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.v5i2.3392

Abstract

Penelitian ini bertujuan untuk menganalisa potensi maupun kontribusi serta strategi optimalisasi sektor pariwisata dalam meningkatkan  Pendapatan Asli Daerah (PAD) di Kabupaten Kuningan. Populasi dalam penelitian ini adalah PDRB Sektoral dihitung berdasarkan harga konstan Tahun 2000 serta data Laporan Realisasi Anggaran tahun 2011 sampai dengan 2018. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif. Analisis yang digunakan dalam penelitian ini dibagi menjadi beberapa tahap yaitu dengan Location Quotient (LQ), analisis regresi berganda, dan SWOT analysis.Hasil penelitian menunjukan bahwa strategi optimalisasi yang dapat dilakukan dalam rangka meningkatkan PAD dari sektor pariwisata adalah sebagai berikut: mengoptimalkan kolaborasi lembaga pengelola pariwisata, mengoptimalkan kegiatan pemasaran dan promosi pariwisata, kerjasama dan kolaborasi dengan berbagai pihak terkait seperti desa, pemerintah daerah, swasta, intelektual, bahkan komunitas, serta membuat kawasan strategis pariwisata di Kabupaten Kuningan yang dikembangkan secara focus.Kata kunci      : Pendapatan Asli Daerah, Kabupaten Kuningan, Pariwisata
PENGARUH RISIKO PEMBIAYAAN DAN PROPORSI PEMBIAYAAN NON INVESTASI TERHADAP PROFIT DISTRIBUTION MANAGEMENT PERBANKAN SYARIAH Martika, Lia Dwi
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.v3i2.935

Abstract

ABSTRACTIslamic banks should be able to maintain the confidence of depositors to keep their funds in Islamic banks. One effort to do that is through the profit distribution management as well as possible so that depositors in Islamic banks keep their money in the bank. Profit Distribution Management (PDM) is an activity performed managers to manage the distribution of profits to fulfill responsibility of profit sharing Islamic banks to their depositors. The purpose of this research to analyze the influence of Risk Financing and Non Investment Financing Proportion toward Profit Distribution Management. This research was conducted in Islamic banks exist in Indonesia, Malaysia and the countries which are Gulf Cooperation Council (GCC). The sampling technique used was purposive sampling. Analysis of the data used is descriptive quantitative method and statistical analysis used panel data multiple regression with Eviews program. The test results showed risk financing significantly positive influence the profit distribution management. The results of hypothesis testing also found that the proportion of non-investment financing no significant effect on the profit distribution management in Islamic banks in Indonesia, Malaysia and the countries which are Gulf Cooperation Council (GCC).Keywords        :           Risk Financing, Non Investment Financing Proportion, Profit Distribution Management, Islamic banks in Indonesia, Malaysia and GCC.

Page 3 of 15 | Total Record : 146

 1   2   3   4   5 

Filter by Year

2015 2023


Reset
Filter By Issues
All Issue Vol 9, No 2 (2023): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA) Vol 9, No 1 (2023): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA) Vol 8, No 2 (2022): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA) Vol 8, No 1 (2022): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA) Vol 7, No 2 (2021): Jurnal Riset Keuangan Dan Akuntansi (JRKA) Vol 7, No 1 (2021): Jurnal Riset Keuangan dan Akuntansi (JRKA) Vol 6, No 2 (2020): Jurnal Riset Keuangan Dan Akuntansi (JRKA) Vol 6, No 1 (2020): Jurnal Riset Keuangan dan Akuntansi (JRKA) Vol 5, No 2 (2019): Jurnal Riset Keuangan dan Akuntansi (JRKA) Vol 5, No 1 (2019): Jurnal Riset Keuangan dan Akuntansi (JRKA) Vol 4, No 2 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA) Vol 4, No 1 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA) Vol 3, No 2 (2017): Jurnal Riset Keuangan dan Akuntansi (JRKA) Vol 3, No 1 (2017): Jurnal Riset Keuangan dan Akuntansi (JRKA) Vol 2, No 2 (2016): Jurnal Riset Keuangan dan Akuntansi (JRKA) Vol 2, No 1 (2016): Jurnal Riset Keuangan Dan Akuntansi (JRKA) Vol 1, No 02 (2015): Jurnal Riset Keuangan Dan Akuntansi (JRKA) Vol 1, No 01 (2015): Jurnal Riset Keuangan Dan Akuntansi (JRKA) More Issue