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Jurnal Rekognisi Akuntansi (JRA)

jra
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Published by Universitas Islam Nahdlatul Ulama Jepara

ISSN : - EISSN : 28286499 DOI : -

Core Subject : Economy, Science, Social,

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Jurnal Rekognisi Akuntansi (JRA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari penelitian mahasiswa, dosen dan penelitia di bidang Akuntansi. Jurnal ini dikelola oleh Fakultas Ekonomi dan Bisnis Unisnu Jepara dan terbit dua kali dalam setahun pada bulan September dan Maret. Topik penelitian yang dapat dipublikasikan pada Jurnal Rekognisi Akuntansi (JRA) meliputi riset-riset kuantitatif maupun kualitatif pada bidang: 1. Akuntansi keuangan dan pasar modal 2. Akuntansi manajemen 3. Akuntansi sektor publik 4. Pemeriksaan akuntansi (auditing) 5. Sistem informasi akuntansi 6. Perpajakan 7. Akuntansi syariah

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 72 Documents

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Faktor-Faktor yang Mempengaruhi Pendapatan Nelayan Kecamatan Mlonggo, Kabupaten Jepara (Studi Nasabah PT. Bank Tabungan Pensiunan Nasional Syari’ah Tbk) Yanto Yanto; Naila Sofiana
Jurnal Rekognisi Akuntansi Vol. 1 No. 1 (2017)
Publisher : Accounting Study Program, Faculty of Economics and Business

In line with the development of the Indonesian economy in recent years and several sectors in the economy experiencing quite good growth, one of which is the fisheries and marine sector. The fishery sector is also one of the government's targets in an effort to increase non-oil and gas exports. With such great potential, the marine and fisheries sector can become a leading sector in the national economy. These abundant marine resources can potentially be utilized to improve the standard of living in the welfare of fishing communities.The method used in this research isresearch using a quantitative approach. The research subjects are fishermen who have been registered as customers of PT. Bank Tabungan Pensiunan Nasional. Tbk branch of Mlonggo District, Jepara Regency, as the unit being analyzed. The research sample was 50 fishermen using random sampling technique. To find out the factors that affect the income of fishermen in Mlonggo sub-district, simple linear regression analysis is used.The results of the research from the respondents can be concluded that the variables of working capital, work experience, long working hours are positive and significantly affect fishermen's income. While the age variable is not significant in influencing the income of fishermen

Analisis Faktor-Faktor yang Mempengaruhi Pendapatan Asli Daerah (PAD) (Studi Pada Pemerintah Kabupaten Kudus Periode Tahun 2008-2015) Fatchur Rohman; Widya Sofiana
Jurnal Rekognisi Akuntansi Vol. 1 No. 1 (2017)
Publisher : Accounting Study Program, Faculty of Economics and Business

This study aims to determine and analyze whether the results of the collection of hotel taxes, advertisement taxes, parking taxes, and street lighting taxes have an effect on local revenue in the Kudus district government. The research method used in this study is a quantitative method, with multiple regression testing by doing the classical assumption test and t-test. The variables in this study are Hotel Tax (X1), Advertising Tax (X2), Parking Tax (X3), and Street Lighting Tax (X4) as the independent variable, and Local Revenue (Y) as the dependent variable. The data used is secondary data from 2008 to 2015 obtained from the Regional Revenue, Finance, and Asset Management Agency. The results of this study prove that partially only Hotel Tax and Street Lighting Tax have a significant positive effect on Regional Original Income, while Advertising Tax and Parking Tax have no significant effect on Regional Original Income in the Kudus Regency Government.

Faktor Faktor yang Mempengaruhi Pemahaman UMKM dalam Penyusunan Laporan Keuangan Berdasarkan SAK ETAP (Studi Kasus pada Usaha Mikro Kecil Menengah di Kabupaten Jepara) Yanto Yanto; Azis Ardi Prasetiyo
Jurnal Rekognisi Akuntansi Vol. 1 No. 1 (2017)
Publisher : Accounting Study Program, Faculty of Economics and Business

One of the supporting factors that cause problems in developing Micro, Small and Medium Enterprises (MSMEs) is the lack of understanding of MSMEs in the preparation of financial reports based on SAK ETAP. This study aims to determine information and socialization, educational background, education level, length of business and business size on the understanding of MSMEs in preparing financial reports based on SAK ETAP. This research was conducted on micro, small and medium enterprises (MSMEs) furniture furniture in the District of Jepara. Research data were collected by distributing questionnaires to entrepreneurs and analyzed using multiple regression with the help of SPSS version 24. The results showed that information and socialization, educational background, education level, length of business, business size had a significant effect on the preparation of financial statements based on SAK ETAP.

Upaya Dinas Perhubungan dalam Peningkatan Pemungutan Retribusi Terminal Kota Jepara Subadriyah Subadriyah; Muhammad Khairul Hakim
Jurnal Rekognisi Akuntansi Vol. 1 No. 1 (2017)
Publisher : Accounting Study Program, Faculty of Economics and Business

The purpose of this study was to determine the terminal retribution collection system in Jepara district, the efforts of the transportation service in increasing Jepara city terminal retribution collection and the inhibiting and supporting factors in carrying out Jepara city terminal retribution collection. This type of research is descriptive qualitative. Data collection techniques in this study were conducted by means of interviews, documentation and observation with interactive model data analysis. The results of the study can be seen that the terminal retribution collection system is carried out by two retribution collectors who stand in front of the entrance and exit of the terminal, by pulling each transport that enters the terminal according to the rates listed on the ticket and is given a TPR (sign of payment of retribution) or in accordance with the SOP for withdrawal of terminal retribution. The inhibiting and supporting factors in the implementation of the Jepara city terminal levy collection are the reduced number of vehicles, declining public transport service users, government regulations on mass transportation that have not been implemented properly, the ease with which people get / have two-wheeled transportation and private cars, community human resources who are low. The supporting factors are terminal human resources/terminal officers and the collection is carried out based on regional regulation number 22 of 2011.

Pengawasan Internal dan Pelaksanaan Sistem Akuntansi Keuangan Daerah Serta Pengelolaan Keuangan Daerah terhadap Kinerja Pemerintah (Studi Kasus Pada Pemerintah Kabupaten Jepara 2017) Subadriyah Subadriyah; Andre Anggriawan
Jurnal Rekognisi Akuntansi Vol. 1 No. 1 (2017)
Publisher : Accounting Study Program, Faculty of Economics and Business

This research aims to test internal supervision conducted by the government, test the implementation of the Regional Accounting Financial System and test regional financial management that affects government performance in Jepara regency. This type of research is qualitative causal research. The population of this study is all OPD in Jepara Regency which amounted to 119 OPD. The sample was calculated with the Slovin technique so that 54 OPDs were obtained or about 54% of the total number of OPDs in Jepara Regency. The method of collecting data by conducting a survey directly spreads closed questionnaires. Data analysis method using multiple linear regression analysis The results showed that (a) internal supervision has a significant effect on Government Performance, (b) Implementation of Regional Financial Accounting System has a significant effect on Government Performance, (c) Regional Financial Management has a significant effect on Government Performance, and (e) simultaneous internal supervision, implementation of regional financial accounting system, regional financial management on government performance.

Analisis Faktor-Faktor yang Mempengaruhi Kinerja Keuangan Perusahaan (Studi Empiris Perusahaan yang Terdaftar di Jakarta Islamic Index Periode 2012-2016) Aida Nahar; Weni Purwanti
Jurnal Rekognisi Akuntansi Vol. 1 No. 2 (2017)
Publisher : Accounting Study Program, Faculty of Economics and Business

The company's financial performance has important meaning for various parties. By knowing the financial performance of a company will be able to know the financial condition of the company. Return on Assets profitability ratio is used to measure the company's financial performance. The purpose of this study was to determine and analyze the effect of Current Ratio, Cash Turn Over, Debt to Asset Ratio, Debt to Equity Ratio, Inventory Turn Over, and Total Asset Turn Over partially and simultaneously on the financial performance of companies listed in the Jakarta Islamic Index ( JII) period 2012-2016 as many as 13 companies. This type of research data is quantitative data. The results of this study partially show that the Inventory Turn Over and Total Asset Turn Over variables have a positive and significant effect on Return On Assets. The variable Debt to Asset Ratio has a negative and significant effect on Return On Assets. Variable Current Ratio, Cash Turn Over, and Debt to Equity Ratio have no effect on Return On Assets. And simultaneously the variables of Current Ratio, Cash Turn Over, Debt to Asset Ratio, Debt to Equity Ratio, Inventory Turn Over, and Total Asset Turn Over have a simultaneous and significant effect on Return On Assets.

Analisis Faktor-Faktor Yang Mempengaruhi Luas Pengungkapan Sukarela Laporan Tahunan Perusahaan (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016) Aida Nahar; Linda Selfia Saputri
Jurnal Rekognisi Akuntansi Vol. 1 No. 2 (2017)
Publisher : Accounting Study Program, Faculty of Economics and Business

The voluntary disclosures that vary widely from one company to another vary. These differences can be influenced by the characteristics of the company. This study aims to analyze the effect of firm size, leverage, profitability, public share ownership, liquidity, company listing age, and KAP size on the extent of voluntary disclosure in the company's annual report. The population in this study are all manufacturing companies that have complete data and are consistently listed on the Indonesia Stock Exchange in 2014-2016. The sampling technique was carried out using the saturated sampling method. The number of samples in this study were 65 companies. The data used in this study is documentary data in the form of annual report data of manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016. The data analysis method used is multiple linear regression analysis. The results of this study indicate that company size and public share ownership have a positive effect on the extent of voluntary disclosure in the company's annual report. Meanwhile, leverage, profitability, liquidity, company listing age, and KAP size have no effect on the extent of voluntary disclosure in the company's annual report.

Analisis Faktor-Faktor Fundamental yang Mempengaruhi Harga Saham (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar LQ45 di Bursa Efek Indonesia Periode 2012-2017) Fatchur Rohman; Talchis Afkar
Jurnal Rekognisi Akuntansi Vol. 2 No. 1 (2018)
Publisher : Accounting Study Program, Faculty of Economics and Business

In general, it can be said that information about the company can assist the assessment in making decisions. One of the main information needed is accounting information. The purpose of this study was to determine the effect of fundamental factors on stock prices listed on the Indonesia Stock Exchange. This research data was collected by survey method on LQ45 manufacturing companies listed on the Indonesia Stock Exchange. The types and sources of data used in this study are secondary data consisting of reports on Net Profit Margin, Return On Assets, Return On Equity, Return On Investment, Earning Per Share, Price Earning Ratio, and Price to Book Value. Secondary data sources come from Indonesian www.idx.co.id. The research data were then analyzed using the SPSS version 20.0 program significant effect of Return On Assets and Earnings Per Share on stock prices. There is no significant effect of Net Profit Margin, Return On Assets, Return On Equity, Return On Investment, Price Earning Ratio and Price to Book Value on Stock Prices. This is because the observation period for 6 years affected R square by 77.%. So the effect is quite large from the 7 ratio measuring tools used. While 23% is explained by other factors such as political and economic conditions.

Analisis Penyebab Penunggakan Pajak Kendaraan Bermotor (PKB) Di Jepara Subadriyah Subadriyah; Siska Alfiani
Jurnal Rekognisi Akuntansi Vol. 2 No. 1 (2018)
Publisher : Accounting Study Program, Faculty of Economics and Business

This research was conducted at the Regional Revenue Service Unit (UPPD) office of Jepara Regency. This study was conducted to determine the variables of awareness, income, distance of residence, quality of service, negligence, education and understanding of taxes affect motor vehicle tax arrears. The analytical tool used is quantitative analysis. The sample in this study were motorized vehicle taxpayers registered at the Jepara Regency Revenue Service Unit (UPPD) office, totaling 100 respondents. The analytical method used is Multiple Linear Regression analysis. The sampling method used is simple random sampling. The results of this study indicate that based on statistical results the t value of the awareness variable has a negative effect. Income variable has a positive influence. The variable of residence distance has a negative effect, the variable of service quality has a negative influence. Negligence variable has a positive effect. The education variable has a negative effect. The tax understanding variable has a positive effect on Motor Vehicle Tax Arrears. Based on the f test, the variables of awareness, income, distance of residence, quality of service, negligence, education and understanding of taxes together affect the arrears of Motor Vehicle Tax.

Faktor-Faktor Yang Mempengaruhi Efektivitas Pengelolaan Keuangan Daerah Subadriyah Subadriyah; Lailatul Khafiza
Jurnal Rekognisi Akuntansi Vol. 2 No. 1 (2018)
Publisher : Accounting Study Program, Faculty of Economics and Business

Based on Permendagri No. 13 of 2006 effectiveness is defined as the achievement of program results with predetermined targets, namely by comparing expenditures with results. Effectiveness is the success of an organization in achieving the planned goals. This study aims to determine the factors that influence the effectiveness of regional financial management. The factors studied include three independent variables, namely the government's internal control system, the competence of human resources, and the regional financial accounting system.The data used is primary data. Data was collected by distributing questionnaires to the head of the finance department and staff in the finance department at the OPD Jepara Regency, totaling 41 OPD. So that the total questionnaires distributed were 82 questionnaires. The sampling technique was done by simple random sampling. The method of analysis used multiple linear regression analysis. The results showed that (a) SPIP had a significant positive effect on the effectiveness of regional financial management, (b) SAKD had a significant positive effect on the effectiveness of regional financial management, (c) HR competence had a significant positive effect on the effectiveness of regional financial management, and (d) simultaneously SPIP, SAKD and HR competencies affect the effectiveness of regional financial management

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Siti Aliyah

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Siti Aliyah

Contact Email sitialiyah@unisnu.ac.id

Phone +6281328762679

Journal Mail Official jra@unisnu.ac.id

Editorial Address Jl. Taman Siswa, Pekeng, Tahunan, Kec. Tahunan, Kabupaten Jepara, Jawa Tengah 59451

Location Kab. jepara, Jawa tengah INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Siti Aliyah

Contact Email
sitialiyah@unisnu.ac.id

Phone
+6281328762679

Journal Mail Official
jra@unisnu.ac.id

Editorial Address
Jl. Taman Siswa, Pekeng, Tahunan, Kec. Tahunan, Kabupaten Jepara, Jawa Tengah 59451

Location
Kab. jepara,

Jawa tengah

INDONESIA