JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
JRAK is a peer review journal published twice a year (February and Augst) by Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Islamic University of 45 (UNISMA). JRAK addresses the broad area of Financial Accounting, Public Accounting, Syariah Accounting, computerization accounting and Tax Acoounting, and Auditing.
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184 Documents
<![CDATA[PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL ]]>
<![CDATA[Wijaya, Silfi Lestari]]>;
<![CDATA[Lucyanda, Jurica]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 1 No 1 (2010): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v1i1.112
<![CDATA[This study empirically examined the relationship between budget participation and managerial performance. Using a purpose sampling method and regression analysis the result indicate that relationship between budget participation and managerial performance significant effect and positive. The finding support the previous researchsin this area (Brownell, 1982; Brownell dan Mclnnes,1986; Lucyanda dan Wahyudi, 2006)]]>
<![CDATA[THE EFFECT OF PROFESSIONAL ORIENTATION TOWARD ROLE CONFLICT WITHBUDGET PARTICIPATION AND ORIENTATION OF SYSTEM GOAL AS MODERATING VARIABLES ]]>
<![CDATA[Sabaruddinsah, Sabaruddinsah]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 1 No 1 (2010): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v1i1.117
<![CDATA[Professionals (physicians) who work in Public Hospital and hold a structural position would have dual role both as a physician and a manager. As a physician, they should orientate on their professional values. As a manager, they have to work based on efficiency and achievement of organizational goal in running any activity. This research aims to analyze the effect of professional orientation toward role conflict and the effect of budget participation and orientation of system goal as moderating variables toward the relationship between professional orientation and role conflict. This research is performed by census method. The respondents are the physicians who hold a position as a Chief of Satuan Medik Fungsional (SMF) in public hospital of class A and B in Bekasi. The data analysis of hypothesis testing uses the Simple Regression Analysis and Moderated Regression Analysis (MRA). The results indicate that professional orientation influence role conflict positively. Budget participation and orientation of system goal are moderating variables which have negative effects toward the relationship between professional orientation and role conflict.]]>
<![CDATA[PENGARUH REALISASI PENDAPATAN PAJAK DAERAH DAN PENDAPATAN RETRIBUSI TERHADAP TINGKAT PENGANGGURAN DENGAN DIMODERASI OLEH BELANJA MODAL ]]>
<![CDATA[TAMA, ANNAFI INDRA]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 7 No 1 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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<![CDATA[This research aims to find out about the effect of the realization of local tax and levies revenues to the unemployment and moderated by capital expenditure in 33 provinces in Indonesia. Audited Financial statement of 33 Province for period 2013 to 2015 are used in this research. Using moderated regression analysis, the results showed only levies are a significant negative effect to the unemployment while local taxes and capital expenditure has no effect to unemployment. Capital spending could not moderate the effect of local taxes and levies to unemployment.]]>
<![CDATA[REAKSI PASAR DAN INFORMASI ASIMETRI TERHADAP TINDAKAN PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Cahyati, Ari Dewi]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 1 No 1 (2010): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v1i1.121
<![CDATA[The investor?s attention on the net income number without regard to the procedures used, has encouraged management to carrry out earnings management, include within earnings management is income smooting. Income smoothing is the way to reduce earnings variability over a number of period as movement toward unexpected level of reported earning. Objective of this study is to anaylize 1) market reaction and asymetri information surounding the company announcement date 2)Effect assymetry informatin on stock price. The sample that used is the company with eckel index less than one (i.e to indicate income smoothing practice). Using purposive sampling method this study examine 39 companies listed in the Indonesian stock exchange. Market reaction is measured as cumulative abnormal return five days surrounding the companie earnng announceent date. T-test was used to examine market reaction and asymetri information surrounding the companies earnings management date. Regresion linear was used to examine effect of asymetri informationtoward share price.Result of this study indicate that 1) there is income smoothing practise in Indonesian stock exchange 2) There is significant market reaction asymetri information surrounding the companies earnings management 3)There is significant positive effect of asymetri information toward share price.]]>
<![CDATA[KAJIAN AKADEMIS DALAM PERTIMBANGAN PENYUSUNAN UPAH ]]>
<![CDATA[Fajarwati, Diana]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 1 No 1 (2010): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v1i1.122
<![CDATA[In order to provide a unified view in terms of wage determination, the Board has the task of recommending equal pay wages to the Mayor to get the governor setting. Many things need to be assessed in terms of wage determination because without we realize that each element has different interests, so that academic research is needed to be realistic setting of wages for workers, employers and government sides.]]>
<![CDATA[ANALISIS PERSEPSI MAHASISWA AKUNTANSI TERHADAP KODE ETIK AKUNTAN ]]>
<![CDATA[Risa, Nurma]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 1 No 1 (2010): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v1i1.123
<![CDATA[This study purposes to examine wether there is different perception of the ethic code ofthe Indonesian accountants associate between accounting students on individual factors (year ofstudy, program, GPA (Geade Point Average), gender, and job experience), and to find out theadequacy of ethic in accounting curriculum. The populations of this research are accountingstudent in Universitas Islam ?45 Bekasi (UNISMA Bekasi) who still in the first and last year. Theanalysis of this research using independent sample t-test dan Mann whithney u-test as aconfirmation.The result of hypothesis test shows there is significantly ethical perception differences between first year student and last year student. And there is no signifantly ethical perception differences between diploma student and bachelor student, between male and female student, between student with GPA more than three and less than three, and between working student and not working student.The result of survey of adequacy of ethic in accounting curriculum show that the recent accounting curriculum is not adequate to give ethical lesson for the student when they are working.]]>
<![CDATA[PENGUJIAN TECHNOLOGY ACCEPTANCE MODEL (TAM) DAN THEORY PLANNED BEHAVIOR (TPB) ]]>
<![CDATA[Lucyanda, Jurica]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 1 No 2 (2010): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v1i2.124
<![CDATA[The purpose of this study is to examine the factors that determine intention of the accounting student to adopt internal software My Quick Accounting System (My QAS) in economic faculty of Islamic University ?45? Bekasi. To identify the factors that affect intention to adopt internal software using a research model based on Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB). The behavior factors that using in this study are perceived usefulness, perceived ease of use, attitude, subjective norms, self efficacy, and technology support. The respondent in this study that only the accounting students who have participated in accounting computer course. This study using the survey method for data collection (personally administrated questionnaires).The results indicate that the accounting student?s intention to adopt My QAS determine by behavior factors such as: perceived usefulness, perceived ease of use, attitude, subjective norms and technology support.]]>
<![CDATA[PELUANG MANAJEMEN LABA PASCA KONVERGENSI IFRS: SEBUAH TINJAUAN TEORITIS DAN EMPIRIS ]]>
<![CDATA[Cahyati, Ari Dewi]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 2 No 1 (2011): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v2i1.125
<![CDATA[The convergency accounting standards to IFRS raises a variety of influences, in accordancewith IFRS characteristics such as : principle-based, the use of fair value and more disclosure. Principles-based standards require more judgment in its application, while the use of fair value items make the financial statements are presented with the actual values, more disclosure would reduce the level of information asymmetry. Convergence of IFRS is expected increasing financial reporting quality, such as, increased comparability and transparency of financial statements. Thus, with the convergence to IFRS expected reduce earnings management opportunities.]]>
<![CDATA[KAJIAN TENTANG RENCANA REDENOMINASI RUPIAH DALAM SISTEM KEUANGAN JANGKA PANJANG DI INDONESIA ]]>
<![CDATA[Putri, Anisa]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 2 No 1 (2011): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v2i1.126
<![CDATA[Too much small change is not efisien because it makes the proless of payment and cash transaction more difficult, reducing the small change can simplify the system of accountancy and payment. Redenomination simplifies the money without reducing the value of it. The plan of redenomination must be done carefully. The pyshicological effect for society and investor will depend on how Indonesian Bank socializes it. The readiness of society is needed because economical fluctuation can happen and the society will panic. It is dangerous because the society do not understand and it should be prevented from misunderstanding. The strong economics and politics stabilizing will be easy in redenomination process. If bussinessmen are sure that economics work well. However, if businessmen think that economics gets worse, the redenomination will cause the number if inflation to increase. The success of redenomination can be done only in low stabilizing inflation and inflation of expectancy.]]>
<![CDATA[PENGKAJIAN TENTANG PENYUSUNAN DAN PENYAJIAN LAPORAN KEUANGAN PADA LEMBAGA KEUANGAN SYARIAH ]]>
<![CDATA[Fajarwati, Diana]]>;
<![CDATA[Sambodo, S. Djoko]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 1 No 2 (2010): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v1i2.127
<![CDATA[The main objective of this research are to study how the sharia institutions in preparing financial statement and to review the component of it?s financial statement are in accordance with general accepted accounting principles in Indonesia. The descriptive evaluation method was used in this research and supported by questionnaires , observation, documentations and triangulation technique in collection of data. The result of this research could be disclosed that there are three sharia institutions have prepared financial statement and of it?s component are in accordance with the general accepted accounting principles in Indonesia, such as: (1) Balance sheet, profit and loss statement, statement of changes in equity, cash flow statement, statement of changes in ZIS funds, and statement of changes in bound investment fund, for the year 2006 ? 2007.]]>
