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Jurnal RAK (Riset Akuntansi Keuangan)
Published by Universitas Tidar
ISSN : 25411209     EISSN : 25800213     DOI : https://doi.org/10.31002/rak
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal RAK (Riset Akuntansi Keuangan) is a journal covering research articles on accounting and finance. Articles published in the form of research results, scientific studies and current issues focusing on Financial Accounting, Public Accounting, Tax Accounting, Sharia Accounting, Forensic Accounting, Auditing, Corporate governance, Accounting information system, and Accounting education.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 32 Documents
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EXPOSING E-PROCUREMENT FAILURES IN PREVENTING PROCUREMENT OF GOODS AND SERVICES FRAUD Edwin Saputra; Anis Chariri
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): JURNAL RAK (RISET AKUNTANSI KEUANGAN)
Publisher : Accounting Department Faculty of Economics, Universitas Tidar

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Abstract

This study aims to reveal the failure of e-procurement in preventing fraud in the procurement of goods/ services and to explore the essence of meaning behind these fraudulent practices and behaviors. The method used is a qualitative approach using a interpretive phenomenological lens. Data collection involved in-depth interviews with a semi-structured approach to eight informants and analysis of organization documents. Data analysis using a model modified by Sanders. The findings show that the root of the problems in the procurement of goods/ services are political patronage practices and violations of procurement ethics. The procurement budget is likened to a "pizza" which has been cut into several parts and will be distributed by regional heads as patrons to supporting parties as clients. Through political patronage, the selection working group intervened to win the desired provider. These various interventions have weakened the integrity of working group which has resulted in collusion between the working group and providers who are very prone to corruption and ultimately detrimental to state or regional finances. This fraudulent behavior forms a social reality within the organization that is inconsistent with procurement ethics. This study also found that the function of prevention or early warning from the inspectorate had not gone well.
ACCOUNTING STUDENT PERCEPTIONS OF ETHICS IN FINANCIAL STATEMENT PREPARATION AND THE EFFECTS OF ACCOUNTING SCANDALS Ishmah Muthiah; Elis Mediawati
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): JURNAL RAK (RISET AKUNTANSI KEUANGAN)
Publisher : Accounting Department Faculty of Economics, Universitas Tidar

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Abstract

This research aims to find out the differences in perception regarding the ethics of thepreparation of financial statements and accounting scandals and businesses in the accountingprofession between lower-level accounting students and top-level accounting students. Thepopulation in this study is students of Accounting Study Program S1 Bandung lower level andtop level of 106 people with purposive sampling techniques. Data collection techniques usingquestionnaires. The hypothesis test in this study used an average independent T-test with thehelp of SPSS Statistics 25 software. The results of this study show that on the ethics of financialreport preparation, only misrepresentation factors do not have significant differences betweenlower-level students and top-level students. And there is a difference in perception on theunderstanding of the Accounting scandal between lower-level students and top-level students.
THE DETERMINAN OF GOOD GOVERNANCE IMPLEMENTATION: A CASE IN MATARAM CITY INSPECTORATE Ketut Hariyati; Baiq Anggun Hilendri Lestari; Nurabiah
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): JURNAL RAK (RISET AKUNTANSI KEUANGAN)
Publisher : Accounting Department Faculty of Economics, Universitas Tidar

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Abstract

This study aims to predict the effect of the internal control system the government, the role of APIP and the performance of local government apparatus on the use of sound governance at the Mataram City inspectorate. This research is a type of associative research with a quantitative approach. The data used is primary information received by distributing questionnaires. The sampling technique used is a saturated sample by taking the entire population to be sampled, namely 47 employees of the Mataram City inspectorate. The data analysis tool used is Partial Least Square (PLS) version 3.0. The results of this study demonstrate that the implementation of good governance in the inspectorate of Mataram City is positively impacted by the functioning of the government internal control system, APIP, and local government apparatus. The theoretical significance of this study is that it strengthens the stewardship theory by illuminating the role that the Mataram City inspectorate plays in enhancing government internal control, streamlining internal control, and improving the efficiency of local government apparatus for results in good governance.
THE DEVELOPMENT OF PROJECT-BASED LEARNING E-BOOK: A CASE STUDY FROM ACCOUNTING BILINGUAL CLASSES IN INDONESIA Nungki Kartikasari; Robith Hudaya; Novia Rizki; Tri Hanani
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 2 (2023): JURNAL RAK (RISET AKUNTANSI KEUANGAN)
Publisher : Accounting Department Faculty of Economics, Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i2.1068

Abstract

This article aims to develop an e-book based on Project Based Learning needs in the Basic Accounting course for Bilingual Classes. The type of research used is research and development. The research model used in this study is the modified ADDIE method, which consists of 5 stages: analyzing, designing, developing, evaluating, and implementing. The data collection in this research includes collecting material from credible sources, then arranging it according to the order of the material in the Semester Learning Plan, and using an attractive design. Design validation is carried out by media experts and material experts. The validation results show a good value where this e-book is suitable for use. Design revisions are only limited to minor revisions and these revisions are based on validation forms from media experts and material experts, such as consistent use of terms, additional discussions, and additional report examples. Small group trials have also been carried out and found that the basic accounting electronic book value is suitable for use.
LIQUIDITY, RETURN ON ASSETS, LEVERAGE AGAINST TAX AGGRESSIVENESS Dr Abdul Karim; Yohanes Suhardjo; Tri Rinawati
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): JURNAL RAK (RISET AKUNTANSI KEUANGAN)
Publisher : Accounting Department Faculty of Economics, Universitas Tidar

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Abstract

Tax aggressiveness is the actions taken by the company to reduce its tax obligations. A company is said to carry out tax aggressiveness if the company tries to reduce the tax burden aggressively, either using legal methods, namely tax avoidance or illegal methods such as tax evasion. Although not all tax planning actions are carried out illegally, the more loopholes a company uses to avoid taxes, the more aggressive the company is considered. And this study aims to examine the relationship between the dependent variable and the independent variable of this study. The independent variables are liquidity, ROA, leverage and the dependent variable is tax aggressiveness. And for the analytical method used is regression analysis, and descriptive analysis. Descriptive statistics are used to describe or describe the variables in the study. Descriptive statistics used are measures of tax aggressiveness of all sample companies. The description of the variables can be seen from the mean and standard deviation. The descriptive statistical test was carried out with the SPSS program. The results of the study found that liquidity has no effect on tax aggressiveness, then Renturn on Assets (ROA) affects tax aggressiveness, then leverage affects tax aggressiveness.
FACTORS INFLUENCING CB-AIS QUALITY AND THEIR IMPACT ON USER SATISFACTION Ai Teti Taryati; Yenni Carolina
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 2 (2023): JURNAL RAK (RISET AKUNTANSI KEUANGAN)
Publisher : Accounting Department Faculty of Economics, Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i2.1049

Abstract

Trise of information technology in the industrial revolution 4.0 impact on business processes. Business processes will be optimized by the support of the cloud as one of the alternatives. CB-AIS offers an innovative solution for companies, as it can increase efficiency, flexibility, accessibility, and the capacity to handle vast volumes of data. This study is based on TOE (Technology, Organization, Environment) approach and aims to investigate the elements that influence the quality of CB-AIS, such as security, top management support, and competitive pressure. Furthermore, this research investigates the effect of CB-AIS quality on user satisfaction. The sample includes employees from the banking sector in the Bandung area. PLS is used to analyze the data, facilitated by SmartPLS software. The results showed that competitive pressure, security, and top management support were significantly affected by CB-AIS. Moreover, the findings revealed that the quality of CB-AIS had a positive outcome on user satisfaction.
COMPARISON ANALYSIS OF LOCAL GOVERNMENT FINANCIAL PERFORMANCE BEFORE AND DURING THE COVID-19 PANDEMIC AND ITS IMPACT ON ECONOMIC GROWTH Nuwun Priyono; Risma Wira Bharata; Whinarko Juli Prijanto
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 2 (2023): JURNAL RAK (RISET AKUNTANSI KEUANGAN)
Publisher : Accounting Department Faculty of Economics, Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i2.1050

Abstract

This study aims to analyze the differences in the ratios of financial independence, financial flexibility, operational solvency, short-term solvency, long-term solvency, and regional service solvency in the Provinces of Central Java and D.I. Yogyakarta before and during the Covid-19 Pandemic and its impact on economic growth. The samples were districts and cities in Central Java Province and D.I. Yogyakarta. The data used is secondary data taken from the directorate general of financial balance of the Indonesian Ministry of Finance. The sampling technique used is purposive sampling. The analytical tool used in this study is the Difference Test. The results showed that of the 6 financial performance indicators, 4 indicators did not show a significant difference and 2 indicators showed a significant difference between the pre-pandemic period and during the Covid-19 pandemic period. Then, economic growth experienced a significant difference between the pre-pandemic period and during the Covid-19 pandemic.
THE ANALYSIS OF GREEN BANKING DISCLOSURE: A PERSPECTIVE ON THE BANKING SECTOR IN INDONESIA Windasari Rachmawati; Abdul Karim; Abdul Manan
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 2 (2023): JURNAL RAK (RISET AKUNTANSI KEUANGAN)
Publisher : Accounting Department Faculty of Economics, Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i2.1133

Abstract

The aim of this study is to examine the effect of financial performance on green banking disclosure, using control mechanisms as moderating factors. This is a quantitative study with secondary data. The population consists of banking companies listed on the IDX during 2018-2021 with a purposive sampling technique. Financial performance is measured by profitability using two proxies, return on assets (ROA) and return on equity (ROE). GBD is measured using Green Banking Disclosure Index through content analysis. Smart PLS does statistical testing. This study shows that profitability (ROA) affects GBD. Meanwhile, profitability (ROE) does not affect the GBD. Furthermore, the board of commissioners and audit committees moderate the relationship between profitability (ROA and ROE) and GBD. The results provide important insights into the relationship between financial performance, sustainable banking disclosure, and the role of control mechanisms (the board of commissioners and audit committees) in the banking context in Indonesia.
THE INFLUENCE OF INTERNAL AND EXTERNAL FACTORS ON THE PROFITABILITY OF ISLAMIC COMMERCIAL BANKS IN INDONESIA Imam Sopingi; Tjiptohadi Sawarjuwono; Imron Mawardi; Kusnul Ciptanila Yuni K.
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 2 (2023): JURNAL RAK (RISET AKUNTANSI KEUANGAN)
Publisher : Accounting Department Faculty of Economics, Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i2.1136

Abstract

This study aims to investigate the influence of internal and external factors on the Islamic Commercial Banks' Profitability in Indonesia. The internal factors consist of Capital Adequacy Ratio (CAR), Financing to-Deposits (FDR), Non-Performing Loan (NPF), Cost Inefficiency (BOPO), and Net Operating Profit Margin (NPM) meanwhile the external factors consist of Third-Party Deposits (DPK) and Interest rate. Profitability is one of the important factors in the success and continuity of a company's operations. The method used is regression analysis using monthly data from June 2018 to June 2023. The data used include CAR, FDR, NPF, BOPO, NOM, DPK, and ROA from the Financial Services Authority (OJK) meanwhile the interest rate through the Central Bureau of Statistics (BPS) website. The results showed that CAR, FDR, and Interest Rate did not affect profitability. NPF and NOM have a positive effect on profitability meanwhile BOPO and DPK have a negative effect on profitability.
THE IMPLEMENTATION OF CARBON TAX IN INDONESIA: REGULATIONS, CHALLENGES, AND ITS IMPACTS Hermiliani Olpah; Ambarwati; Suwandi; Wiwin Alief Bachtiar; Lala Dwipa Ananda
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 2 (2023): JURNAL RAK (RISET AKUNTANSI KEUANGAN)
Publisher : Accounting Department Faculty of Economics, Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i2.1142

Abstract

Through Law No. 7 of 2021, the Indonesian government has enacted carbon tax regulations to address climate change. While seen as an environmental and revenue solution, the policy encounters challenges. The carbon tax aims to reduce emissions and promote clean energy but poses economic risks for low-income groups. Despite potential national revenue gains, it may escalate production costs and prices, impacting domestic product competitiveness globally. Utilizing literature studies, this research analyzes the challenges, regulations, and impact of the implementation of the carbon tax in Indonesia. The study underscores the importance of considering various factors, including timing, for effective implementation. Strategic timing affects the overall economy, economic structure, and societal consumption patterns. A wellthought-out approach can enhance the carbon tax's effectiveness in reducing emissions and fostering a sustainable economic transition.

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