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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 40 Documents

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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.

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

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

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

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

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.

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Negina Kencono Putri

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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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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