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JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi

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Published by Universitas Islam 45 Bekasi

ISSN : 25812343 EISSN : 20864264 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

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 184 Documents

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PENGARUH KETIDAKPASTIAN LINGKUNGAN YANG DIPERSEPSIKAN DAN STRATEGI KOMPETITIF TERHADAP HUBUNGAN SISTEM KONTROL AKUNTANSI DENGAN KINERJA PERUSAHAAN Sabaruddinsah, Sabaruddinsah
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 1 No 2 (2010): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

The main objective of the study is to examine the influence of perceived environment uncertainty and competitive strategy to ward the accounting control system and company performance. The sample of this study was selected by using multistaged sampling method. The questionaires has been distributed to the population target (about 186), namely top manager of pharmaceutical company in Indonesia dan only 67 questionaires had been returned. The estimation technique to prove the hypothesis is using residual analysis as outlined by Duncan and Moores (1989).The residual analysis has performed as a good approach to cope the problem of multicollinearity in stastical estimated.The results found that perceived environment uncertainty and competitive strategy were not positively influence to relationship of accounting control system and company performance. Finally, this study suggests that the decision maker of the certain company should rely on perceived environment uncertainty and competitive strategy in order to achieve a highly performance and good in control system.

EVALUASI PELAKSANAAN KEBIJAKAN PERUMUSAN UPAH MINIMUM KOTA BEKASI TAHUN 2010 Fajarwati, Diana
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 2 No 1 (2011): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Objective of this studi is to assess whether the formulation Minimum Wage policy for 2010 in Bekasi has been implemented in accordance with laws and government regulations, and to know how many companies in Bekasi who unable to implement the Minimum Wages that have been set by the Governor. The research method used is descriptive evaluative method. Descriptive research methods intended to describe the nature or characteristics of a particular phenomenon that is the process of formulation of the Minimum Wage in the City of Bekasi and then evaluated whether it is in accordance with the laws and government regulations relating to minimum wage. Minimum Wage policy formulation Bekasi in 2010 has not been fully implemented in accordance with laws and government regulations

PENGARUH PARTISIPASI ANGGARAN DAN TEKNOLOGI INFORMASI TERHADAP KINERJA MANAJERIAL Yunita, Eka Nur; Sabaruddinsah, Sabaruddinsah
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 2 No 1 (2011): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

This study aims to examine the effect of budgetary participation and influence of information technology on managerial performance (empirical studies on manufacturing companies in bogor). Research method used is survey method by using the respondent managers working in manufacturing companies in bogor, amounting to 81 respondents. Based on the results can be concluded that budgetary participation has a positive and significant impact on managerial performance, as shown by the b1 value of 0,212 with a positive direction and significant value, to the then information technology has a positive and significant impact on managerial performance, this is indicated by the value b2 amounted to 0,422 with a positive direction and significant value, further budgetary participation and interaction of information technology has a positive and significant impact on managerial performance, this is indicated with a value of b1 is 0,215 and b2 is 0,427 with a positive direction.

PERKEMBANGAN AKUNTANSI DI INDONESIA Putri, Anisa
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 1 No 2 (2010): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Accounting is a tool to inform the financial information to everyone who needs. Informing such information, it is used the report of accounting or financial report. The dynamics of develophing the standart of accountancy since IAI established in 1957 till now. At last, there are three historical milestones that have been reached in develophing the standard of financial accountancy in Indonesia. First, before activating the money market in Indonesia in 1973. Second, in 1984, and third in 1994 IAI totally revised PAI 1984 it is converted in SAK per 1st October 1994. Since 1994 IAI also pas decided to harmonize with international accountancy standart in develophing it?s standart by declaration, it is hoped that the entity has enough time to prepare as well as possible in anticipating the process on confergence done by IAI.

IMPLIKASI TINDAKAN PERATAAN LABA TERHADAP PENGAMBILAN KEPUTUSAN BAGI INVESTOR Cahyati, Ari Dewi
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 1 No 2 (2010): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Net revenue or earnings often use to evaluate management performance. Therefore management tend to do disfunctional behaviour. One kind of disfunctional behaviour is income smoothing. The purpose of income smoothing is to increase stock price. Income smooting is logic and rationale for manajer with use inherent weakness in incounting. Although income smoothing can reduce reliability of financial statement and disserve of investor because it?s can make investor wrong in decision making, income smoothing is legally practise because not violate generally accepted accounting principles.

ANALISIS SENSITIVITAS ETIS MAHASISWA UNIVERSITAS ISLAM â€™45 BEKASI Risa, Nurma
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 2 No 1 (2011): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

This study purposes to examine wether there is difference of sensitivity ethic between UNISMA Bekasi students on individual factors (program, gender). The populations of this research are students in Universitas Islam ?45 Bekasi (UNISMA Bekasi) especially Economic Faculty students. The analysis of this research using independent sample t-test dan Mann whithney u-test as a confirmation. The result of hypothesis test shows there is no significantly sensitivity ethic differences between accounting student and management student. And there is also no significantly sensitivity ethic differences between male andfemale student.

DESENTRALISASI PENGAMBILAN KEPUTUSAN DAN PENERIMAAN IMPLEMENTASI SISTEM IMFORMASI KEUANGAN DAERAH (SIKD) DI KOTA/KABUPATEN BEKASI Sabaruddinsah, Sabaruddinsah
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 2 No 2 (2011): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

This study examines influence decentralization of decision making toward implementation Government Financial Information System (SIKD) to test of the influence of implementation Government Financial Information System (SIKD) toward performance officer and satisfaction officer as intervening and moderating variable.This research represents the empirical test which used convenience sampling techniques in data collection. Data were collected from 10 officers for each 6 of Bekasi. Data analysis uses Structural Equation Model (SEM) with the program Plural Least Square (PLS).Result of hypothesis examination indicates that seven hypothesis are given but which are accepted five hypothesis and two hypothesis is only refused. Accepted hypothesis 1 there are positive influence between decentralization of decision making to adoption officer and significant. Accepted hypothesis 2 there are positive influence between decentralization of decision making to implementation Government Financial Information System (SIKD) and significant. Accepted hypothesis 3 there are adoption officer to implementation Government Financial Information System (SIKD) and significant. Accepted hypothesis 5 there are decentralization of decision making to design SIKD and significant. Accepted hypothesis 6 there are negative influence between decentralization of decision making to implementation Government Financial Information System (SIKD) that is mediated by adoption officer which adoption officer is moderating variable and significant. Refused hypothesis 4 there are positive influence between design SIKD to implementation Government Financial Information System (SIKD) but not significant. And Refused hypothesis 7 there are negative influence between decentralization of decision making to implementation Government Financial Information System (SIKD) that is mediated by design SIKD which design SIKD is not moderating variable and also not significant.

INFORMASI KEUANGAN DAN NON KEUANGAN TERHADAP RETURN SAHAM DI PASAR PERDANA Lestari, Yona Octiani
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 2 No 1 (2011): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Financial statement and Non Financial statement need investor at initial market (IPO). The underpricing fenomenal in Initial Public Offering (IPO) is investor get positif return in initial market. The one is caused by asimetry informations in initial market. Investor need some informations, but the informations was getting prospectus informations only. And this research explain to test aboute financial statement and non financial statement to return in initial public offering. The sampling of research were 58 manufacturing and non manufacturing were listing in Bursa Efek Indonesia (Idx) at 2002-2004. Sampling method with purposive sampling. The ones must underpricing and prospectus statement full disclosure. The analyse used multiple regretions. To find relations of auditor reputations, guarantor reputation, old age company, equity percentage which on the market, ROA, leverage, industrial sector with initial return. Result of analysis indicate that there is two variable having an effect on significance to initial return that is emission guarantor reputation and auditor reputation. Assess significance T for the auditor reputation is 0.037 meaning significance at 5%. While result of test correlation indicate that emission guarantor reputation variable can explain initial return equal to 0.200 or equal to 20% positive to initial return. This result support research which have been done by Balvers ( 1998) that is emission guarantor reputation and auditor reputation have an effect on negativity significance to initial return. Value of significance T for the emission guarantor reputation is 0.044 meaning significance at ? = 5%. Result of examination of this corellation indicate that emission guarantor reputation variable can explain initial return -0.306 or equal to 30.6% negative to initial return. Result of this research support research done by Carter and Dark ( 1992) that emission guarantor reputation, procentage share tender, old age company have an effect on negativity significance to initial return.

PEMAHAMAN DAN KESIAPAN UKM DALAM IMPLEMENTASI SAK ETAP : SURVEY PADA UKM DI BEKASI Cahyati, Ari Dewi; Mulyanti, Kurniawati; Setyawasih, Rianti
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 2 No 2 (2011): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Objective ot this study was to determine whether SMEs in Bekasi has made the financial statement for a basis tax reporting,  basis for decision making in business management, credit application to financial institutions as well as to determine whether SMEs have been aware of any enforcement that ETAP GAAP has become effectively January 1,  2010. The other objective is to determine whether the user  ETAP GAAP in this case SMEs in Bekasi have undertood and prepare for implementation of ETAP GAAP. The research method used is descriptive qualitative. The result show that most of SME in Bekasi has made the financial statements and tax reporting as a basis basis tax reporting,  basis for decision making in business management, credit application to financial institutions (60%).  However most of SMEs (65%) did not know  that ETAP has apply as GAAP effective January 1, 2010. Most of SMEs in Bekasi merely know enough  about the accounting treatment under GAAP ETAP with score 1.8. However, SMEs in Bekasi ready and willing to implelment ETAP GAAP with score 3.

AUDIT KEPUASAN KERJA BERDASARKAN KEBUTUHAN KARYAWAN Putri, Anisa; Pujihastuti, Isti; Khatimah, Husnul
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 2 No 2 (2011): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

The effective human resources management must fulfill the purpose of the company and the need of the employee. Work satisfactory is the effect of performance effectiveness and success of work. This research only discusses about work satisfactory audit based on the effectiveness of employee?s need in Universitas Islam ?45? Bekasi. Employee?s satisfactory can be measured by satisfactory survey, often called attitude survey. Mc. Clelland mentioned that there are three kinds of employee?s need, first is need for achievement, = n Ach, second is need for affiliation, = n Af, and third is need for power, = n Pow. This research uses paradigm of quantitative research with descriptive-associative method which emphasizes the examination of theories through the measurement of research of variables with number by analyzing the data with statistic procedure. The researches with deductive approach to examine hypothesis. The variable of work satisfactory in Unisma is not maximal yet because the value in average has just reached 3.84 (the maximum score is 5), so that it can be asserted in percentage that the satisfactory of the employee has been reached around 76.8%. The indicator of work safety reaches the highest score (4.40), while the indicator of salary and benefit reaches the lowest score (2.69). In variable of employee?s need, the average value of employee?s need reaches 3.86, so that it can be asserted in percentage that the effectiveness of employee?s need has been reached about 77.2%. The highest score 4.3 is in the indicator of physical factor and work condition and the lowest score is in the indicator of emotion and work situation (3.09). The need for achievement reaches the highest score among Mc. Clelland?s three needs, which is 4.02, whereas the need for power and the need for affiliation each reaches 3.78 and 3.77. The variable of employee?s need, either need for achievement, need for power, or need for affiliation, can indicate the variety ofaudit variable of work satisfactory.

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