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.
Articles
184 Documents
<![CDATA[DAMPAK PRIVATISASI PADA KINERJA KEUANGAN BADAN USAHA MILIK NEGARA (BUMN) DI INDONESIA ]]>
<![CDATA[Aprilina, Vita]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 4 No 1 (2013): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v4i1.194
<![CDATA[This study aims to examine the differences in financial performance before and after the privatization of state enterprises. The population in this study is all state-owned companies in Indonesia, while the sample in this study for phase I testing of the years 1993-2010, phase II testing of the years 2007- 2011, namely, doing an IPO and listing on the Indonesia Stock Exchange selected by purposive sampling method. This study used t-test. The results showed there is no difference performance in the company's financial before and after the privatization of state enterprises.]]>
<![CDATA[ZAKAT SEBAGAI PENGURANG PAJAK PENGHASILAN PADA BADAN AMIL ZAKAT ]]>
<![CDATA[Andriani, Sri]]>;
<![CDATA[Fathya, Fitha]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 4 No 1 (2013): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v4i1.200
<![CDATA[Tax is become the highest acceptance for a country. There is no one country in the world get higher acceptance sector than tax. Because of its high proportion for a country, the tax acceptance is struggled by the government. In case, tax is so important for a country acceptance, then the society awareness came along for the importance of zakat too. Both of tax and zakat need a right management. Bad management of both will make productions contradictive for the building of the nation. One of them is a double load to pay tax and zakat. Goal of this research is to analyze the effectiveness management of zakat as subtrahend of tax in BadanAmil Zakat (BAZ), East Java. This research using descriptive qualitative approach and will describe systematically about the research focus (zakat as subtrahend of tax). Data analysis is done to simplify the data, so that the data will be easy to read and interpreted. The data collection is done by observation, interview, and documentation. Data analysis by three phases : data reduction, data presentation, and verification. From this research, BAZ in East Java shows that zakat as subtrahend of tax has a big impact for the potential tax acceptance. Then, it can be concluded that realization of the law of zakat and tax must be increased.]]>
<![CDATA[PENGARUH VARIABEL PERCEIVED USEFULNESS, PERCEIVED EASE OF USE, PERCEIVED ENJOYMENT DAN ATTITUDE TERHADAP PEMANFAATAN VISUAL HOTEL PROGRAM PADA HOTEL-HOTEL DI YOGYAKARTA ]]>
<![CDATA[Latifah, Latifah]]>;
<![CDATA[Afifah, Azka Nur]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 4 No 1 (2013): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v4i1.212
<![CDATA[This research aimed for examining the influence of perceived usefulness, perceived ease of use, Perceived Enjoyment and attitude in using information technology. Attitude will influence particular behavior in using technology information showed by behavior intention. Thus study using questionnaire to collect data, and using purposive sampling technique to determine the respondents which is users who work at hotels in Jogjakarta that uses software VHP (Visual Hotel Program). 50 copies of questionnaire was distributed, with 72% response level, but only 36 copies ones were submitted for analysis. Analysis of data using alternative methods of PLS (Partial Least Square) supported by the Smart PLS application program. The analysis results Perceived Enjoyment has no significant influence toward attitude in using VHP software, perceived ease of use and perceived usefulness have significant influence toward attitude in using VHP software. Attitude has significant influence toward behavior intention in using VHP software.]]>
<![CDATA[PENGARUH KUALITAS DIPA DAN AKURASI PERENCANAAN KAS TERHADAP KUALITAS PENYERAPAN ANGGARAN PADA SATKER WILAYAH KPPN MALANG ]]>
<![CDATA[Seftianova, Ratih]]>;
<![CDATA[Adam, Helmy]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 4 No 1 (2013): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v4i1.232
<![CDATA[This research is purposed to analyze the influence of quality of DIPA (Budget Implementation Document) and the accuracy of cash forecasting to budget absorption quality of working unit in the KPPN Malang's working area. This research is a survey research which was conducted by distributing questionnairies and collecting secondary data. The questionnaire was distributed to every financial functionary and staf at working unit in the KPPN Malang?s working area. While, secondary data was obtained from the acts and reports of KPPN Malang. Working unit in the KPPN Malang?s working area was sampled by simplerandom sampling method to get high level of generalizability of all the population. Hypotheses testing used multiple regression analysis. The result of research shows that quality of DIPA positively affects to the budget absorption quality either from the level of budget absorption or proporsionality of budget absorption inter period. While, accuracy of cash forecasting does not affect budget absorption quality either from the level of budget absorption or proporsionality of budget absorption inter period.]]>
<![CDATA[ANALISIS MANAJEMEN LABA PADA PERBANKAN SYARIAH ]]>
<![CDATA[Faradila, Astri]]>;
<![CDATA[Cahyati, Ari Dewi]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 4 No 1 (2013): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v4i1.272
<![CDATA[This study determine and analyze the existence of earnings management in financial report of Islamic banks in order to prove the performance of Islamic banks in conducting their business activities. Using descriptive qualitative method with documentation data collecting, this study will disclose the fact of Shari? Bank operation and earnings management by the manager . Based on the evidence gathered in financial reports, the minimum value of Discretionary Accrual (DACC ) for 2011 is - 5.02E - 12 , and 1.142E - 11 is the maximum value . And for 2012 , the minimum value of Discretionary Accrual ( DACC ) is - 1.49E - 11 , 5.528E - 12 is the maximum value. The result of this study is DACC of Shari? Bank has positive and negative value. This means, there is earning management in financial statement of Shari? Bank for 2 years, 2011 and 2012. To reduce earning management in Shari? Bank, Dewan Pengawas Syariah (DPS) need the competent people to maximize its function.]]>
<![CDATA[EVALUASI PENERAPAN SAK ETAP DALAM PELAPORAN ASET BIOLOGIS PADA PETERNAKAN UNGGUL FARM BOGOR ]]>
<![CDATA[Cahyani, Ranny Catary]]>;
<![CDATA[Aprilina, Vita]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 5 No 1 (2014): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v5i1.307
<![CDATA[This research aims to evaluate the implementation of SAK-ETAP in the reporting of biological assets at Unggul Farm Bogor Plantation. This research use descriptive-evaluative method that describe measurement, recognition and presentation of biological assets. Document techniques is used to collect data related to biological asset owned Unggul Farm Bogor Plantation then compared it with SAK ETAP. Unggul Farm Bogor Plantation has not present cash flow statement yet. Biological assets in Unggul Farm Bogor Plantation are growing animal, one day old chicken, 48 weeks broilers, and reject eggs. They are recognized as inventory, measured at cost and presented at balance sheet. Chicken breeders (chicken at production period) and immature breeding flocks (growth chicken) are recognized as other current asset, measured at cost and presented at balance sheet.]]>
<![CDATA[HUBUNGAN KEBIJAKAN DIVIDEN DAN NILAI PERUSAHAAN PADA TAHAP MATURE DAN GROWTH ]]>
<![CDATA[Berry, Yunike]]>
<![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 paper outline and test the relationship of the dividend policy and the value of the company'smanufacturing companies listed on the Indonesia stock exchange at the mature stage and growth. Thesample use is divided into several categories. The first model predicts the whole company that pays adividend a number of 54 companies that pay dividends in the period 2010-2014, and subsequently thecompany was divided based on two-stage company growth rate that is mature and growth. This studyuse a purposive sampling method that analyzed by a panel data regression test. The results show thereis a significant positive relationship demonstrating dividend policy and corporate values that are atthe stage of mature and there is no relationship between dividend policy and the value of the companyon the growth stage of manufacturing companies in Indonesia.]]>
<![CDATA[BUDGETARY FAIRNESS DAN KESENJANGAN ANGGARAN DI PEMERINTAH DAERAH BANGKA BARAT ]]>
<![CDATA[Mahmudah, Hadi]]>
<![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 study examines the effect of the budgeting system design against the tendency middle managers to create budgetary slack. The purpose of this study is to test the design of the budgeting system to reduce the propensity to create budgetary slack in government. Data were obtained through a survey to middle manager in west Bangka local governments. The data were processed using SPSS with a sample size of 60. The result showed that the unfair budgeting system design did not significantly affect budgetary slack Contributions of this study is to give feedback to the authorities to design budgeting system for efficiency in government budgets.]]>
<![CDATA[PERSEPSI WAJIB PAJAK MENGENAI PENGARUH KEADILAN, SISTEM PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP PENGGELAPAN PAJAK ]]>
<![CDATA[MAGHFIROH, DHINDA]]>;
<![CDATA[FAJARWATI, DIANA]]>
<![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 study aimed to determine of tax payers perception about the effect of justice, tax system, and tax sanctions to the tax evasion (surveys to Small Medium Entities in Bekasi). Purposive sampling is used, and result 90 SME?s as the respondents. Linear regression is used as the analysis data technique. The results show that justice did not effect to tax evasion, but tax system and tax sanction have negatively significant impact to tax evasion.]]>
<![CDATA[PENDEKATAN TEORI KEAGENAN PADA KINERJA KEUANGAN DAERAH DAN BELANJA MODAL (STUDI PADA PROVINSI DI INDONESIA) ]]>
<![CDATA[Zelmiyanti, Riri]]>
<![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 study aimed to explore the effect of the local government financial performance to capital expendituresin all provinces in Indonesia. Studies of capital expenditure has been done but still a few who try to connectwith the theory of agency. This study tried to give evidence that financial performance in the aspects ofregional autonomy, the effectivity ratio, Silpa, and revenue growth. Population of this research is 33provincial governments in Indonesia. Province financial reports for the period 2006-2010 are used as sampleof this study. Regression analysis is used as data analysis technique. The results showed that autonomy havenegative significant effect to capital expenditure. The effectiveness ratio did not have effect the capitalexpenditures. SILPA had no effect to capital spending. Revenue growth has significant negative effect oncapital spending.]]>
