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Jurnal Riset Akuntansi Soedirman

jras
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Published by Universitas Jenderal Soedirman

ISSN : - EISSN : 2830571X DOI : https://doi.org/10.32424/

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Riset Akuntansi Soedirman (JRAS) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, Universitas Jenderal Soedirman twice a year (June and December). JRAS aims to publish articles in the field of accounting and finance that provide the significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world. Consistent with its purpose, JRAS provides insights in the field of accounting and finance for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and accounting profession. JRAS accepts manuscripts of either quantitative or qualitative research, written in either Indonesian or English. JRAS accepts manuscripts from Indonesian authors and also authors from various parts of the world.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 14 Documents

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Search results for , issue "Vol 1 No 2 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)" : 14 Documents clear

PENGARUH MOTIVASI SOSIAL, PENGETAHUAN AKUNTANSI DAN BIAYA PENDIDIKAN TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAk) DENGAN MOTIVASI KUALITAS SEBAGAI VARIABEL MODERASI Mawar Mugi Karidhani; Eliada Herwiyanti; Agus Faturokhman
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 2 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

This study aims to determine the partial effect of social motivation, accounting knowledge, and education costs on the interest of accounting students to take PPAk with quality motivation as a moderating variable. This study also aims to determine the effect of social motivation, accounting knowledge, education costs, and quality motivation on interest in participating in PPAk. The population in this study were undergraduate students of Accounting, Faculty of Economics and Business, Jenderal Soedirman University who had taken the auditing I course and were aware of the Accounting Profession Education program. This research is a quantitative research. Sampling used the convenience proportional sampling method which resulted in 81 research samples. The data analysis technique used is Structural Equation Modeling (SEM) based on variance or variance based using Partial Least Square (PLS) alternatives. The results of this study; (1) Social motivation has a positive effect on the interest of accounting students to take PPAk, (2) Knowledge of accounting has a positive effect on the interest of accounting students to take PPAk, (3) Education costs have a negative effect on the interest of accounting students to take PPAk, (4) Quality motivation unable to moderate the influence of social motivation on the interest of accounting students to take PPAk, (5) Quality motivation is not able to moderate the effect of accounting knowledge on the interest of accounting students to take PPAk, (6) Quality motivation is not able to moderate the effect of education costs on the interest of accounting students to take PPAk.

PENGARUH RISK PROFILE, CAPITAL, DAN NILAI PERUSAHAAN PERBANKAN TERHADAP EARNINGS PERUSAHAAN PERBANKAN Eva Rosanda; Bambang Setyobudi Irianto
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 2 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Penelitian ini merupakan penelitian kuantitatif dan bertujuan untuk mengetahui pengaruh risk profile, capital, dan nilai perusahaan perbankan terhadap earnings perusahaan perbankan saat pandemi covid-19. Sumber data berupa data sekunder yang berasal dari laporan tahunan perusahaan perbankan. Populasi penelitian ini adalah seluruh perusahaan perbankan yang terdaftar di BEI dari tahun 2018 hingga 2021, dengan menggunakan teknik purposive sampling diperoleh sampel sebanyak 33 perusahaan perbankan. Dalam penelitian ini menggunakan teknik analisis jalur yang dibantu dengan menggunakan software SmartPLS. Hasil penelitian menunjukkan bahwa risk profile berpengaruh terhadap earnings sedangkan capital dan nilai perusahaan tidak berpengaruh terhadap earnings perusahaan perbankan.

PENGUNGKAPAN CSR, MEDIA EKSPOSURE DAN PROFITABILITAS PERUSAHAAN Triani Arofah
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 2 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Tujuan dari penelitian ini adalah untuk menguji pengaruh pengungkapan corporate social responsibility (CSR) terhadap profitabilitas perusahaan, dengan liputan media sebagai variabel moderasi. Sampel yang diteliti adalah 15 perusahaan pertanian yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Data diolah dengan menggunakan analisis regresi moderat (MRA). Hasil penelitian menunjukkan bahwa pengungkapan tanggung jawab sosial tidak dapat meningkatkan profitabilitas perusahaan, sedangkan paparan media terbukti berpengaruh langsung terhadap profitabilitas perusahaan. Berdasarkan teori legitimasi, CSR merupakan upaya perusahaan untuk menyesuaikan diri dengan nilai dan norma masyarakat. Agar CSR dapat dilegitimasi atau diakui oleh masyarakat, maka harus dipromosikan dalam media yang mudah diakses oleh masyarakat sehingga manfaat CSR dapat diwujudkan menjadi keuntungan. Oleh karena itu, perusahaan diharapkan lebih banyak menggunakan website atau media sosial untuk mengkomunikasikan kegiatan CSR mereka.

PENGARUH EARNING PER SHARE, UNDERWRITER REPUTATION, DAN OVERSUBSCRIPTION TERHADAP TINGKAT UNDERPRICING SAHAM SAAT INITIAL PUBLIC OFFERING DI BURSA EFEK INDONESIA Wardah Hanifah Wisudewi; Yusriyati Nur Farida; Taufik Hidayat
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 2 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

This study aims to analyze and determine the effect of Earning Per Share, Underwriter Reputation, and Oversubscription on the level of underpricing of shares during the Initial Public Offering (IPO) on the Indonesia Stock Exchange (IDX). The theory used in this study is signal theory which reflects the relationship between management and investors in providing company information using positive and negative signals. This study uses quantitative methods to test the three hypotheses that have been formulated. The object of this research is a company that is conducting an Initial Public Offering (IPO) on the Indonesia Stock Exchange (IDX) in 2019-2021. The sample for this research was taken from 60 companies which were obtained by purposive sampling technique so that 60 sample data were obtained. The analytical method used was multiple regression analysis using SPSS version 25.0 software. Based on data analysis using multiple regression, the results of this study show that (1) earning per share has no effect on the level of underpricing, (2) underwriter reputation has no effect on the level of underpricing, (3) oversubscription has no effect on the level of underpricing. The implications obtained from this research are to increase knowledge about the factors that can affect the level of underpricing as a consideration for companies before conducting an Initial Public Offering (IPO) on the Indonesia Stock Exchange (IDX) and for investors as a basis for making investment decisions on Indonesian Stock Exchange (IDX).

PENGARUH PENGETAHUAN KEUANGAN, KECERDASAN SPIRITUAL, PENGALAMAN KEUANGAN DAN LOCUS OF CONTROL TERHADAP PERILAKU PENGANGGARAN PENGUSAHA BATU BATA MERAH (DESA MENURAN KECAMATAN BAKI KABUPATEN SUKOHARJO) Fakhrur Rozi Araniri; Adi Wiratno; Triani Arofah
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 2 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

This research aim to determine the effect of financial knowledge, spiritual intelegent, financial experince and locus of control on budgeting behavior in SMES brick stone maker in the Menuran village. In this study, using the population of SMES brick stone maker live at Menuran village, This research was conducted by distributing questionnaires to the respondents and using the purposive sampling method for sampling. The data obtained in this study were 90 respondents. The results of this study indicate that: (1) financial knowledge has no effect on budgeting behavior of brick stone maker on Menuran village, (2) spiritual intelegent has no effect on budgeting behavior of brick stone maker on Menuran village, (3) financial experience has no effect on budgeting behavior of brick stone maker on Menuran village, (4) locus of control has negatife effect to budgeting behaviour of brick stone maker on Menuran village.

EFEKTIVITAS IMPLEMENTASI KEBIJAKAN PAJAK RUMAH KOS (Studi Di Kabupaten Banyumas) Bendiktus Gulo; Bambang Agus Pramuka; Rasyid Mei Mustafa; Uswatun Hasanah
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 2 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

The boarding house tax is one of the local tax objects that include in the hotel tax which is one of the sources of local taxes used to contribute to regional income. However, the implementation of the boarding house collection policy is still not effective in Banyumas Regency. so that, the realization of revenue from the boarding house tax is still low and far from the expectations of the Banyumas Regency government. The purpose of this study is to see and analyze the reasons why the implementation of the boarding house tax in Banyumas Regency is not effective. The type of research used is descriptive qualitative research. The informants of this research are Badan Pendapatan Daerah Banyumas (Bapenda) staff, boarding house owners, and local village administrations. Data collection techniques in this research are used semi-structured interviews, observation, and documentation. The data analysis technique in this study uses the Miles and Huberman model whose activities include data reduction, data display, and conclusion. The results of this study indicate that: (1) Socialization of the boarding house tax policy has not been carried out optimally, and there is a lack of coordination between Bapenda and the local village government. (2) The Bapenda staff in carrying out policy implementation is still inadequate and doesn't have special inspection staff, (3) Bapenda is still not serious in maximizing the potential for boarding house taxes. (4) The Self Assessment System as a boarding house tax collection system is an obstacle to the realization of house tax collection because Bapenda does not have more control over collecting boarding house taxes. (5) The awareness of boarding house taxpayers is still very low in Banyumas Regency. (6) boarding house tax regulations are still not detailed and specifically regulate the boarding house tax.

FAKTOR-FAKTOR YANG MEMPENGARUHI INDEPENDENSI AUDITOR DENGAN SIFAT MACHIAVELLIAN SEBAGAI VARIABEL MODERASI Adeline Adeline; Dona Primasari; Sugiarto Sugiarto
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 2 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

The aim of this research is to determine the influence of audit fee and competition between public accountant office with machiavellian trait as moderating variable on auditor independence that works at Public Accounting Office in Bekasi. This research uses saturation sampling to collected 44 respondents. The collected data were analyzed using linear regression analysis and moderated regeression analysis using SPSS ver. 25. The result of this study indicate that audit fee have a negative effect on auditor independence and competition between public accounting office does not affect auditor independence. In addition, machiavellian trait moderates the effect of audit fee on auditor independence, but the trait does not moderate the effect of competition between public accounting office on auditor independence.

PENGARUH IMPLEMENTASI TOTAL PERFORMACE SCORECARD TERHADAP KUALITAS DAN IMPILKASINYA DALAM MENINGKATKAN KINERJA PERGURUAN TINGGI Siti Maghfiroh; Intan Imam Sutanto; Permata Ulfah
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 2 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Improvement of service quality for education institutions is one of the key factors in the competition international in this globalization era. Total Performance Scorecard (TPS) is an approach to improvement the quality continually from every business aspect and organization totality to effectively implementation of total performance scorecard to increase service quality and implication to performance. The purpose of this research are analyze and verified the effect total performance scorecard to increase service quality at higher education in central of Java and implications to performance of higher education.. The method of this research is survey method with random sampling. The data will be analyzed by using descriptive analysis and simple regression and interaction regression. The results indicate that:1) implementation of total performance scorecard have effect toward service quality, 2) the service quality have not effect toward higher education performance.

DAMPAK NILAI PERUSAHAAN, UKURAN PERUSAHAAN, DAN PENGUNGKAPAN CORPORATE SOSIAL RESPONSIBILITY TERHADAP MANAJEMEN RISIKO DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI Triani Arofah; Umi Pratiwi; Rasyid Mei Mustafa
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 2 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

The research aims to analyze the effect of firm size, firm value, and Corporate SosialResponsibility (CSR) disclosure on risk management with Good Corporate Governance (GCG) asa moderating variabel. The research population of manufacturing companies was listed on theIndonesia Stock Exchange in 2016-2018 which revealed annual reports and CSR reports.Samples determined by purposive sampling obtained 369 samples. The data analysis tool usesPartial Least Square (PLS). The research findings show that firm size and CSR disclosure have asignificant positive effect on risk management and GCG is able to moderate the interaction ofCSR and GCG disclosure on risk management. The implication of this research can be useful asa consideration for companies in making adequate policies to improve the quality of corporaterisk management in order to minimize risks that threaten the firm.

PENGARUH DIGITALISASI UMKM DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA UMKM PADA MASA PANDEMI COVID-19 Ezra Syamir Suhargo; Yusriyati Nur Farida; Taufik Hidayat
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 2 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

This study aims to determine the effect of knowledge, accounting information systems, digital marketing and payment gateways on the performance of MSMEs during the COVID-19 pandemic. This study uses primary data, with a population of MSME in Banyumas Regency. The sampling technique used purposive sampling method, and required a sample of 100 samples. In this study, the technical analysis of the data used was pilot test, descriptive statistical test, data quality test, classical assumption test, multiple linear regression analysis and statistical hypothesis testing. The results of the study stated that: (1) the accounting information system had no effect on improving the performance of MSMEs during the COVID-19 pandemic; (2) digital marketing has no effect on improving the performance of MSMEs during the COVID-19 pandemic; (3) payment gateways have no effect on improving the performance of MSMEs during the COVID-19 pandemic. The implication of this research is that MSME can find out the factors that really affect to MSME performance, especially after the COVID-19 pandemic and also for the Banyumas Regency Governance, Cooperatives and MSMEs Office to provide education and training for MSMEs so their performance can improving and increasing.

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Negina Kencono Putri

Contact Email negina.putri@unsoed.ac.id

Phone -

Journal Mail Official negina.putri@unsoed.ac.id

Editorial Address http://jos.unsoed.ac.id/index.php/jras/about/editorialTeam

Location Kab. banyumas, Jawa tengah INDONESIA

Abstract

Abstract

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Abstract

Contact Name
Negina Kencono Putri

Contact Email
negina.putri@unsoed.ac.id

Phone
-

Journal Mail Official
negina.putri@unsoed.ac.id

Editorial Address
http://jos.unsoed.ac.id/index.php/jras/about/editorialTeam

Location
Kab. banyumas,

Jawa tengah

INDONESIA