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INDONESIA
JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
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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FAKTOR-FAKTOR YANG MEMPENGARUHI VOLUME DAN PORSI PEMBIAYAAN BERBASIS BAGI HASIL PADA PERBANKAN SYARIAH DI INDONESIA Furqaini, Nisa; Yaya, Rizal
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 7 No 1 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

This study aimed to determine the effect of third-party funds (Dana Pihak Ketiga/DPK), the level of profit sharing, non-performing financing (NPF), and the capital adequacy ratio (CAR) to the financing volume and financing portion based on profit sharing  on Islamic banking in Indonesia. The samples used were 10 Islamic Banks for period September 2011 to December 2014. Using multiple linear regression analysis, results obtained third party funds, the level of profit sharing; non-performing financing and capital adequacy ratio significantly influence the financing volume and financing portion on profit sharing. The partial test result show that capital adequacy ratio have positive and significant impact to the financing volume and financing portion. On the other hand third party funds only positively influence on the financing  volume; non-performing financing negatively affect the financing volume and  the financing portion on profit sharing; the level of profit sharing did not affect the financing volume and financing portion on profit sharing.
DAMPAK PER-24/PJ/2012 PADA PENERIMAAN NEGARA DARI SEKTOR PAJAK PERTAMBAHAN NILAI (PPN) DAN JUMLAH PENGUSAHA KENA PAJAK YANG MEMBAYAR PPN DI KANTOR PELAYANAN PAJAK PRATAMA BEKASI SELATAN Aprilina, Vita
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 7 No 2 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

This study aimed to determine whether there is statistically different in Value Added Tax Income and the number of VAT Taxable Entrepreneurs in the period before (April 1st 2011 ? March 31st 2013) and after (April 1st 2013 ? March 31st 2015) the enactment of Per-24/PJ/2012. The sample of this study is all Deposit Letters (Surat Setoran Pajak) and list of taxable entrepreneurs at Bekasi Selatan Tax Office. T-test is used to answer the hypothesis. The results show that there is a difference in Value Added tax Income and the number of VAT Taxable Entrepreneurs that paying VAT for the period before and after the enactment of Per-24/PJ/2012.
ANALISIS PERBANDINGAN PENGHINDARAN PAJAK SEBELUM DAN SESUDAH REFORMASI PAJAK TAHUN 2008 Risa, Nurma
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 7 No 2 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

The purpose of this study is to give evidence that there is the difference about tax avoidance in the period before and after tax reformation in Indonesia (2006 ? 2013). Tax avoidance is measure with book-tax difference. The sample of this study is manufactured company listed in BEI. One sample t-test is used for hypothesis analysis. The result shows there is no difference in tax avoidance before and after tax reformation in Indonesia. This may be because the company will change its tax planning strategies, so that the company still doing tax avoidance with new regulations.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PERUSAHAAN PADA PT PERKEBUNAN NUSANTARAPERSERO (PTPN PERSERO) Pasaribu, Aria Masdiana
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 7 No 2 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

The Purpose of the research are: (1) to know CSR expenses and employee benefits partial effect to profitability of the PT Perkebunan Nusantara (PTPN), (2) to know CSR expenses and employee benefits simultan effect to profitability of the PT Perkebunan Nusantara (PTPN). The research was conducting by selecting of 11 company on the PTPN Persero in Indonesia, and using annual report in 2010-2012. The sample of this research collected by using purposived sampling. Analysis method is multiple regression method. The result of this research that corporate social responsibility expenses partial not influence to NPM, the same with the employee benefits partial not influence to NPM. But at the Corporate Social Responsibility expenses and employee benefits simultan positive influence to NPM.
PENGARUH STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN, PROFITABILITAS,DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN STUDI PADA EMITEN SEKTOR MANUFAKTUR DI BEI Susanti, Neneng Lasmita
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 7 No 2 (2016): 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 capital structure, growth, and profitability on dividend policy and value of thefirm's manufacturing sector issuers listed on the Stock Exchange in the period 2009-2013. Samples were takenthrough purposive sampling a total of 18 issuers. The results of this study found: (1) significant negative effect ofcapital structure on dividend policy, (2) the growth of the company significant negative effect on dividend policy, (3)the profitability of a significant positive effect on dividend policy, (4) capital structure significant negative effect onvalue of the firm, (5) the firm growth is not a significant positive effect on firm value, (6) the profitability of asignificant positive effect on firm value, and (7) the dividend policy of a significant positive effect on firm value. Theresults of this study also found the most dominant in the capital structure affects the dividend policy and value of thefirm
ANALISIS RISK BASE CAPITAL (RBC) DI PERUSAHAAN ASURANSI Bogar, Syahfebriano
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 7 No 2 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

This research analyzes the influence of internal and external factors toward the Stability of insurance company based on Risk Base Capital Method with case study of PT Asuransi Jiwa Nusantara. Statistical methods applied in the recent study are regression analysis, solvency margin, minimum solvency margin, Balance level Investment In Liabilities, Net premiums Equalization Levels With Equity, Deposit Interest Rate, inflation rate, Economic growth, Population growth as independent variable while Health Insurance Company as dependent variable.Findings show that generally regression analysis, solvency margin, minimum solvency margin, Balance level Investment In Liabilities, Net premiums Equalization Levels With Equity, Deposit Interest Rate, inflation rate, Economic growth, Population growth have a significant impact on the Company's Health Insurance Net premiums while Equilibrium Level With Equity, Deposit Interest Rate, Economic Growth does not have a significant impact on the Company's Health Insurance But simultaneously Level Level Solvency, Solvency Level Limit Minimum Investment Balance Levels With Liabilities, Net premiums Equalization Levels With Equity, Deposit Interest Rate, Inflation, Economic Growth and Population growth has a significant influence on the Health Insurance Company.
PENGARUH PERSEPSI KEMUDAHAN DAN PERSEPSI KEGUNAAN TERHADAP PENERIMAAN PENGGUNA SISTEM INFORMASI AKADEMIK TERPADU Musyaffi, Ayatulloh Michael; Muna, Arinal; Fariani, Nelia
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 7 No 2 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

The purpose of this research is to evaluate the influence of perceieved usefulness and perceived ease of use to acceptance of SIKADU (Sistem Informasi Akademik Terpadu/academic information system) at Swadaya Gunung Jati University (Unswagati), based on student perception. The urgency of this study is this system just implemented by university. Using slovin method, the sample use 259 accounting students of 773 accounting students. Partial Least Square is used for data analysis. The results show, that perceived usefulness and perceived ease of use can influence the acceptance of SIKADU. Further, perceived ease of use have the most influence to acceptance of SIKADU. It means the most important of acceptance of SIKADU is ease of use than the usefulness of SIKADU it self.
ANALISIS PENGARUH KOMPETENSI, INDEPENDENSI, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS HASIL PEMERIKSAAN PAJAK Kristiyanto, Agus
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 5 No 1 (2014): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

This research aims to examine and analyze the influence of competence, independence, andinformation technology usage on tax audit quality. Population in this research is entire tax auditors exist inMedium Tax Offices located in Jakarta. The sampling method in this research use proportional simple randomsampling. Data used in the research is primary data obtained through questionnaires from 142 respondents. Themethod of data analysis used is multiple regression analysis with SPSS 17.0. The results showed that each independent variable competence and information technology usagehave significant influence toward tax audit quality, while independence did not have significant influence. Thisresearch results also showed that all independent variables competence, independence, and informationtechnology usage have symultant significantly influence on tax audit quality. Value of the coefficient ofdetermination indicates that together competence, independence, and information technology usage contributeto the dependent variable (tax audit quality) of 63,4%, while the remaining 36,6% are influenced by otherfactors outside the model. Implications of these findings for efforts to increase of audit quality are each taxauditor has to increase their competence and information technology usage
ANALISIS MARKET PERFORMANCE DENGAN PENDEKATAN CAPM DAN APPRAISAL RATIO SERTA PENGARUHNYA TERHADAP VARIASI HARGA SAHAM SYARIAH Aisyah, Esy Nur
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 (647.517 KB) | DOI: 10.33558/jrak.v6i1.746

Abstract

Abstract The success of Jakarta Islamic Index as an index that has the largest market capitalization that is visible from the aggregate value of shares JII significantly compared to the capitalization of all shares diperdagangkan.Namun active in a market, there are always investors who do not agree with the market consensus due to stock market performance is not always walk in the same direction with high market capitalization. For companies that go public stock prices is an indicator of the value perusahaan.Oleh Therefore, this study aimed to examine the determinants of stock prices in the Indonesian sharia (JII) over a period of four years from 2011 to 2014. The regression analysis of six independent variables associated with the use of data from shares of sharia (JII) listed on the Stock Exchange. Based on the analysis of CAPM, there are 5 stocks undervalued, and 8 shares were overvalued. Then based on the analysis appraisal ratio, the stock with the top three rankings are; SMGR, ASRI, and CPIN. Adjusted R-square value (0.833) indicates that the stock prices of sharia nearly 83% depending on the independent variables are EVA, EPS, DPS, ROE, PER, DER, Indonesian Interest Rate, Composite Index, and Inflation. Significance test showed that EPS and PER is an important determinant of stock prices sharia in Indonesia. On the other hand, the research also found that variables EVA, DER, DPS, ROE, Indonesian Interest Rate, and Inflation is not powerful explanatory variables to determine the price of shares of sharia in Indonesia
PENGARUH PERSEPSI MANFAAT, PERSEPSI KEMUDAHAN, PERSEPSI KENYAMANAN, NORMA SUBJEKTIF DAN KEPERCAYAAN TERHADAP MINAT MENGGUNAKAN ELECTRONIC COMMERCE MONICA, NINA; TAMA, ANNAFI INDRA
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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