cover
Article Per Year (5 Year)
All
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
Jurnal Riset Akuntansi Soedirman
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
 1   2 
Search results for , issue "Vol 1 No 2 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)" : 14 Documents clear
FACTORS INFLUENCING THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM IN SMALL-MEDIUM ENTERPRISES IN PURWOKERTO Anggun Tya Priyati; Agung Praptapa; Rini Widianingsih
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.794 KB) | DOI: 10.32424/1.jras.2022.1.2.8090

Abstract

This research examines the influence of accounting training, business scale, business age, educational background on the intention to use of accounting information systems and the influence of the intention to use and level of education on implementation accounting information system using Planned Behavior Theory. The data of this study was carried out by the quatory method and using primary data. The sample was determined using the proportionate stratified random sampling method which amounted to 61 SMEs. The data is processed by using the SPSS version 19 application for windows. The results of this study show that (1) Accounting training has no positive effect on the intention to use of accounting information system in SMEs, (2) The business scale has a positive effect on the intention to use of the accounting information system in SMEs, (3) Business Age has no positive effect on the intention to use of the accounting information system in SMEs, (4) The level of education has positive effect on the intention to use of the accounting information system in SMEs, (5) The interest in using have a positive effect on the implementation of accounting information system in SMEs (6) Education level has positive effect on the implementation of accounting information system in SMEs.
ARUS KAS OPERASI, STRUKTUR MODAL, KINERJA DAN FINANCIAL DISTRESS Septi Khaenuroh; Muhamad Safiq
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.687 KB) | DOI: 10.32424/1.jras.2022.1.2.8099

Abstract

This study was aimed to test whether the effect of Operating Cash Flow, Capital Structure and Corporate Performance in Predicting Financial Distress. This research used a quantitative approach using data from audited financial statements publicly available on the website www.idx.co.id. The population used in this study are a manufacturing base and chemical industry sector, which are 56 companies. The sampling technique used purposive sampling techniques. It acquired sample of 36 companies. The samples in this study were drawn from the period of 2013 and 2014 and obtain 76 data as the unit of analysis (36 x 2 years). The research hypotheses testing using statistical test and logistic regression. The results showed that the variable operating cash flow, capital structure and performance of the company predict financial distress significantly. Operating cash flow and company's performance affect negatively financial distress. Meanwhile, capital structure has positive effect to financial distress.
PENGARUH KUALITAS TATA KELOLA PERUSAHAAN TERHADAP KOS KAPITAL SAHAM SYARIAH DI BURSA EFEK INDONESIA 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (465.578 KB) | DOI: 10.32424/1.jras.2022.1.2.8407

Abstract

Corporate governance (CG) is a key differentiating factor that influences a company's readiness to enter the capital market, including the ASEAN integrated capital market. CG is also a measure for investors to participate in creating shareholder value, both for companies consisting of Islamic and conventional stocks. Shareholder value can be created through the influence of CG on the cost of capital (CoC). This study aims to examine the differences in the quality of corporate governance of Islamic and conventional stock issuers, as well as examine the effect of the quality of corporate governance on the cost of capital of Islamic stocks and conventional stocks. This study uses a sample of companies from all non-financial industries listed on the IDX which were selected using a purposive sampling technique. Data analysis uses panel data and hypothesis testing uses the t test. The test results show that 1) the quality of corporate governance of issuers of Islamic stocks is statistically better than the quality of corporate governance of conventional stock issuers, and 2) the effect of corporate governance on the cost of capital of issuers of Islamic stocks is statistically not stronger than the effect of corporate governance on cost of capital of conventional stock issuers. Thus, this study contributes to the corporate governance literature and the Islamic capital market literature.
THE INFLUENCE OF DEBT DEFAULT, COMPANY SIZE, AND OPINION SHOPPING ON RECEIVING GOING CONCERN OPINIONS Lego Waspodo
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.084 KB) | DOI: 10.32424/1.jras.2022.1.2.8627

Abstract

This study aims to examine the effect of debt default, company size and opinion shopping to the acceptance of going concern audit opinion. The population in this study are all of the property, real estate, and building construction companies that are listed on the Indonesia Stock Exchange. The sampling method used in this research was purposive sampling, so 83 company samples were obtained for four years (2019-2022). The data were analyzed using descriptive statistics and logistic regression. The results of this study indicate that: (1) debt default has a positive effect on the acceptance of going concern audit opinion; (2) company size has negative effect on the acceptance of going concern audit opinion; (3) opinion shopping has a positive effect on the acceptance of going concern audit opinion.

Page 2 of 2 | Total Record : 14

 1   2 

Filter by Year

2022 2022


Reset
Filter By Issues
All Issue Vol 2 No 1 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS) Vol 1 No 2 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)