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INDONESIA
JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
ISSN : 25812343     EISSN : 20864264     DOI : -
Core Subject : Economy,
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.
Arjuna Subject : -
Articles 176 Documents
PENGARUH KONSERVATISME AKUNTANSI, INTENSITAS ASET TETAP, KOMPENSASI RUGI FISKAL DAN CORPORATE GOVERNANACE TERHADAP TAX AVOIDANCE Sundari, Novi; Aprilina, Vita
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 8 No 1 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

This research aimed to determine the effect of accounting conservatism, fixed assets intensity, tax loss compensation and corporate governance which is proxied by managerial ownership and quality audits of tax avoidance. The  method used  is descriptive  quantitative. The sample of this study is 33 manufacturing companies that lieted in Indonesian Exchange for the years 2013 to 2015. Analysis of data using multiple linear regression measurements were first  performed  with  Microsoft  Excel  then  processed  using  SPSS  softwere  17. The results showed that the accounting conservatism and managerial ownership significantly have positive effect on tax avoidance, while the variable intensity of fixed assets, tax loss compensation and audit quality have no eaffect on tax avoidance.
PENGARUH KEPEMIMPINAN TERHADAP EFEKTIVITAS ORGANISASI Asrida, Wan; Adriana, Adriana; Febrian, Wenny Desty
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 8 No 1 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

This study examines the effect of leadership on organizational effectiveness. Quantitaviemethod was used to collect data, by the questionnaires, and distributed to employees at PTAdira Dinamika Multi Finance Tbk, Pekanbaru. The results of this study showed that sigvalue of 0.001, fewer than probability value of 0.05. Moreover,leadership has t value of -3.396 with t table of -1.985. In conclusion, leadership significantly explained organizational effectiveness.
PENGARUH TOTAL AKTIVA, DEBT EQUITY RATIO DAN EARNING PER SHARE TERHADAP MANAJEMEN LABA Novita, Wellia
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 8 No 1 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.248 KB)

Abstract

The purpose of this study is to examine the impact of total asset, Debt to Equity Ratio (DER)and Earning Per Share (EPS) to earning management using PT Adhi Karya (Persero) Tbkfinancial statement (audited) for the year 2007 to 2011. Based on facts, most of financialstatement?s user only concern to earning not to how company generated the earning. Thisstudy use linear regression as data analysis technic. The results show that total asset, Debt toEquity Ratio and earning per share are significantly and positively influence the earningmanagement at PT Adhi Karya (Persero) Tbk.
HUBUNGAN PROFITABILITAS DENGAN AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA Tama, Annafi Indra
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 6 No 1 (2015): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (412.059 KB) | DOI: 10.33558/jrak.v6i1.830

Abstract

This research is to know whether there are a relationship profitability with audit delay at miscellaneous industry listed in Indonesia Stock Exchange (IDX) or not. Test of analysis condition performed with test of estimated normality error Y on X with Liliefors test which resulted in Lcal(0,1516) < L(0,1517) it?s showed that data was normally distributed.Hypothesis test started with looking for simple regression which in this study yielded in ?= 96,11 - table 47,0603X. Test regression linierity resulted in Fcal (4,35) > F (4,17) it?s showed a linear regression model. Calculation from Pearson?s product moment correlation coefficient revealed that rtable = -0,3559 meant there was a negative correlation between profitability and audit delay. Calculation of correlation coefisient significance resulted t cal (-2,086) > t table xy (1,697) meant that correlation between profitability and audit delay is significantwhile test of determination coeficient revealed 12,67% profitability affect audit delay. Therefore, the study concluded there was a negative significant correlation between profitabilityandaudit delay at miscellaneous industry listed in Indonesia Stock Exchange (IDX)
PERKEMBANGAN AKUNTANSI BERBASIS AKRUAL PADA SEKTOR PEMERINTAH DI INDONESIA Zelmiyanti, Riri
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 6 No 1 (2015): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (178.33 KB) | DOI: 10.33558/jrak.v6i1.829

Abstract

Under accrual base, revenue and expense are recognized when transaction exist regardless the cashoccur. Accrual base implementation should be carefully, with proper preparation and related structured rules,system, and human resource. Government Accounting Standard (GAS) implementation accrual base will impactthe regulatory changes and accounting system, and must be supported by capacity and capability of humanresources. The implementation of accrual base in Indonesia govermental accounting actually started at 2001with the issuance of MAKUDA. GAS implementation with accrualo base is a mandate of UU No.17/2003 aboutState Finance. However, every unit in government departemen has difference preparation, so GASimplementation based on accrual are done in stages, with the implementation of SAP-based Cash TowardsAccrual based on Government Regulation No. 24 of 2005 and will then move to accrual-based SAP in fullaccordance with Government Regulation No. 71 Year 2010 began the year 2015
ANALISIS TINGKAT PEMAHAMAN MAHASISWA TERHADAP PERNYATAAN STANDAR AKUNTANSI KEUANGAN SYARIAH PSAK-SYARIAH Putra, Purnama
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 6 No 1 (2015): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.598 KB) | DOI: 10.33558/jrak.v6i1.828

Abstract

Sharia financial industries have grown rapidly in the last one decade. It causes the need of arrangingsharia accounting standard and human resources who understand the context of sharia based business becomesurgently required. Universities conducting high education services provide the students to meet the need ofsharia financial industries. Related to the provision of human resources with the understanding of shariaaccounting, Islamic Universities of 45 (Unisma) Bekasi gives two choices for the students to take either IslamicBanking or Accounting department focusing on sharia accounting. The research method employed in this study was descriptive quantitative. The primary data source wasthe written test containing 25 items consisted of 20 multiple choices and 5 essays. The sample was 23 students:8 were from sharia accounting department and 15 were from Islamic Banking in the academic year of 2012.The sample was taken by using purposive sampling technique since the sample was only those having takensharia PSAK. The method used for data analysis was by scoring the test result and converting it to the scorebased on the standard scoring of UNISMA. Based on the average score of the test done by the students of ShariaAccounting which was 72.93, the students "understand" sharia PSAK while the students of 2012 academic yearmajoring in Islamic Banking have the average score was 77 which also means that the students "understand"sharia PSAK. The hypothesis was tested by using Mann Whitney Test with the Sig value (p value) of 0.084 >0.05meaning that there is no difference between the understanding of the students who were focusing in ShariahAccounting and majoring in shareea banking belonging to the academic year of 2012 on sharia PSAK. It meansthat H alternative is rejected while H0 is accepted.
PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) Haryati, Retno; Cahyati, Ari Dewi
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 6 No 1 (2015): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (700.354 KB) | DOI: 10.33558/jrak.v6i1.827

Abstract

The purpose of this study was to determine the presence or absence of earnings management practices and real earnings management accrual on companies listed in the Jakarta Islamic Index (JII) and the effect of GoodCorporate Governance (Board of Independent Commissioners, Institutional Ownership, and the Audit Committee) toEarnings Management (Management profit) substantive or accrual.. The population is all companies listed in theJakarta Islamic Index (JII) during 2010-2013. The sampling technique used purposive sampling. Obtained 32samples of 8 companies. Data analysis methods used logistic regression analysis to real earnings management proxyand multiple linear regression analysis to accrual earnings management proxy. The results showed during the years2010-2014 there were 10 companies that do the real earnings management and all do accrual earningsmanagement. Independent board has significant negative effect on riil earnings management, but it does not affectaccrual earnings management, Institutional Ownership does not affect the riiland accrual earning management, andthe audit committee has significant positive effect on accrual earnings management, but does not affect the riilearning management. The next study is expected to add an independent variable, because there is the possibility ofother factors not included in this study affect the income smoothing and adding the study period.
PENGARUH TIPE LAPORAN KEUANGAN, PROFITABILITAS, LIKUIDITAS, RASIOUTANG PERUSAHAAN DAN PERGANTIAN AUDITOR TERHADAP TIMELINESS LAPORAN KEUANGAN Fajarwati, Diana; Hamidah, Siti
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 6 No 1 (2015): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.696 KB) | DOI: 10.33558/jrak.v6i1.826

Abstract

The purpose of this study was to determine the effect of type of financial statements, profitability,liquidity, corporate debt ratio, and the turn of the auditor on the timeliness of financial reports. The research method is descriptive with quantitative approach. Data of this research is secondary datathat the financial statements of companies listed in the LQ-45 index over the three years from 2011 to 2013 obtainedfrom www.idx.co.id. The data were analyzed using logistic regression with SPSS 22.0 software. The results of this study indicate that the type of change of auditor of financial statements andsignificant effect while the ratio of corporate debt significantly negative influence, profitability and liquidity does notaffect the timeliness of financial reports. In general it can be concluded that the financial statements only type variable that influence thetimeliness of financial reports. For further research is expected to use other variables that affect the timeliness offinancial reports.
PENGARUH ASSET SPESIFIK DAN KEPEMILIKAN ASING TERHADAP CORPORATE SUSTAINABILITY DENGAN MEDIASI CORPORATE GOVERNANCE HABBE, ABDUL HAMID; TANGKE, PAULUS
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 8 No 1 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

This study aims to examine the effect of specific assets and foreign ownership on corporate sustainability with corporate governance as a mediation. This study is an empirical research using secondary data in the form of non-financial company data listed in the Indonesia Stock Exchange period 2011-2015. Based on the results of company sample selection conducted by purposive sampling method, it was selected 132 companies or 660 data years of the company. The theory used in this research is the stakeholders theory as the main theory with the theory of RBV as a supporting theory. The analytical method used in this study is path analysis using multiple regression test statistic tool - SPSS Version 24. The results of this study indicate that specific assets have a positive and significant influence on corporate governance, but have a negative and insignificant effect on corporate sustainability. While foreign ownership has no effect on corporate governance but has negative and significant influence on corporate sustainability. Sobel test shows that Corporate governance in specific asset relation with corporate sustainability in this research is classified as type full mediation, but in foreign ownership relationship with corporate sustainability, corporate governance variable is classified as type no mediation
PENGARUH PERSEPSI MANFAAT, PERSEPSI KEMUDAHAN, PERSEPSI KENYAMANAN, NORMA SUBJEKTIF DAN KEPERCAYAAN TERHADAP MINAT MENGGUNAKAN ELECTRONIC COMMERCE TAMA, ANNAFI INDRA; MONICA, NINA
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 8 No 1 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

This study aims to determine the effect of perceive of usefullnes, perceived ease of use, convenience perception, subjective norms and beliefs to the interest of using electronic commerce in UNISMA students. This research using PLS (Partial Least Square) data analysis technique, with 88 respondents. The results indicate that perceived of usefullness, convenience perception, and beliefs have positif and significant effect to the interest of using e-commerce. Otherwise, perceived ease of use, and subjective norms have no effect.

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