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Jurnal Riset Akuntansi Terpadu
Published by Universitas Sultan Ageng Tirtayasa
ISSN : 1979682x     EISSN : 25287443     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi Terpadu (JRAT) is a scientific journal published by the Accounting Department, Faculty of Economics and Business, Universitas Sultan Ageng Tirtayasa. Jurnal Riset Akuntansi Terpadu (JRAT) is published twice a year, (April and October). First issue is Volume 1 Number 1, April 2008. This journal publishes the results of scientific work and or scientific thought in the field of accounting.
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Articles 11 Documents
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Search results for , issue "Vol 14, No 2 (2021)" : 11 Documents clear
The Comparative Analysis of Business Applications for MSMEs based on Android (Case Study on Buku Kas and Buku Warung Applications) Anisa Septiana; Yeni Priatnasari; Dewi Kartika
Jurnal Riset Akuntansi Terpadu Vol 14, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i2.12279

Abstract

The purpose of this research was to compare the Android-based MSME financial bookkeeping application based on the criteria for a quality accounting application. The used data collection were observation, questionnaires and literature study. The data analysis technique used was descriptive quantitative and comparative analysis. The results of the analysis of each application show that Buku Kas  and  Buku Warung applications have different completeness. The results of the analysis of the research show that in a comparative assessment by respondents from the questionnaire obtained the results that Buku Kas application get a total score of 2.845 while Buku Warung application get a total score of 2.764. The total score shows that 51% of respondents prefer Buku Kas application as an Android-based MSME financial bookkeeping application compared to Buku Warung  application. The conclusion is that there is Buku Kas application has better criteria as an MSME financial bookkeeping application than Buku Warung application. 
Retraction Notice -- --
Jurnal Riset Akuntansi Terpadu Vol 14, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i2.12850

Abstract

Jurnal Riset Akuntansi Terpadu                                                                              JRATVol. 14, No. 2, 2021, hlm. 276                          p-ISSN 1979-682X e-ISSN 2528-7443 RETRACTION NOTICE  Withdrawal notification for " Pola Penggunaan Media Sosial Whatsapp dalam Pemenuhan Informasi Mahasiswa Universitas Terbuka Mataram " [Jurnal Riset Akuntansi Terpadu, vol.13, no.2, 2020, hlm. 208-215] Prihandoyo WB, Sudarwo R Fakultas Ilmu Sosial, Universitas TerbukaFakultas Ilmu Pendidikan dan Keguruan, Universitas Terbuka    This article has been retracted. Papers that have appeared CIVICUS: Pendidikan Penelitian Pengabdian Pendidikan Pancasila dan Kewarganegaraan Vol.8, No.2, year 2020 and available online at http://journal.ummat.ac.id/index.php/CIVICUS/article/view/2867 . The scientific community takes a very strong view on this matter and an apology is offered to the journal's readers that this was not detected during the submission process.
Tjokro-[ism] Case Study: Reconciling the Tangled-Thread of Cash Management Practice in Treasury Accounting Field Ria Dewi Ambarwati; Resi Ariyasa Qadri; Miftahul Hadi
Jurnal Riset Akuntansi Terpadu Vol 14, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i2.12195

Abstract

Tjokroaminoto's thought is used in this qualitative case study research to uncover the complexities of cash reconciliation practices for the preparation of the central government's financial statements and identify what went wrong in the practice so that appropriate recommendations can be formulated to overcome these problems. The audit result on LKPP 2018 and 2017 showed problems in the management and recording of cash, inventories, fixed assets, and intangible assets. These problems have impacts on the reliability of financial statements. Optimization of reconciliation to ensure reliability in the preparation of financial statements is questioned. The research results indicate several problems, namely lack of coordination, lack of knowledge, non-compliance, application, and less effective sanctions. This study formulates three recommendations for the government as research implications: increasing knowledge, developing integrated applications, and automating the imposition of sanctions.
Effect of Loan To Deposit Ratio (LDR), Inflation, Intellectual Capital and Net Profit Margin (NPM) to Profitability in Conventional Banks Listed in Indonesia Stock Exchange during 2014-2018 Wenni Anggita; Chandra Prasadhita
Jurnal Riset Akuntansi Terpadu Vol 14, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i2.11815

Abstract

This study aims to analyze the effect of Loan to Deposit Ratio, Inflation, Intellectual Capital and Net Profit Margin on profitability. This research uses this type of research with a quantitative approach by using panel data and processed using e-Views software. The sample used was 29 Conventional Banks listed on the Indonesia Stock Exchange 2014-2018. The results of this study reveal that the Loan to Deposit Ratio, Inflation and Net Profit Margin have a positive effect on profitability. Intellectual Capital does not have a positive effect on profitability.
Swot Analysis on Business Development of BUMG Tumbar Jaya, Tumpok Barat, Matang Kuli District, North Aceh Regency Husni Kamal; Dabella Yunia
Jurnal Riset Akuntansi Terpadu Vol 14, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i2.12427

Abstract

BUMG is one of the forces that can encourage the creation of economic improvement for Villagers based on the variety of potentials owned and BUMG administrators must be able to manage and develop businesses by looking at existing opportunities and understanding the demand from the community. This research aims to analyze how business development in BUMG Tumbar Jaya. This type of research uses qualitative by direct interview with the headman of Tumpok Barat village and BUMG administrators. The SWOT method used to analyze the data. The conclusion of this research is that BUMG Tumbar Jaya has become a bridge for farmers who lack capital in their business by cooperating with local agricultural shops and should be able to set up their own agricultural stores so that profits become fully owned by Village and need government support to improve human resources in terms of business management and good financial report making.
Application of Management Accounting System at indonesian Startup Companies Edward Fazri; Galih Fajar Muttaqin
Jurnal Riset Akuntansi Terpadu Vol 14, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i2.12708

Abstract

This research was conducted on Indonesian startup companies. This study examines the effect of innovation on the management accounting system, the effect of the management accounting system on financial performance and examines the mediating effect of the management accounting system on the effect of innovation on financial performance. This study involved 42 Indonesian startup companies domiciled in Jabodetabek. Questionnaires were distributed to sample companies to obtain the required data and processed using smart PLS 2.0. The results of this study are that there is a significant positive effect of innovation on the management accounting system, there is a significant positive effect of the management accounting system and there is evidence that the management accounting system has a mediating effect that strengthens the influence of innovation on financial performance.
The Effect of Internal Control Unit And Implementation of Internal Control on The Achievement Good University Governance Roni Budianto; Rama Komara Putra; Windu Mulyasari
Jurnal Riset Akuntansi Terpadu Vol 14, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i2.10804

Abstract

This study aims to determine the influence of the role of the internal supervision unit and the application of internal control towards the achievement of good university governance. Respondents in this study were 85 auditors who worked in the Internal Control Unit at State Universities in the Jakarta, Bogor, Depok, Tangerang, and Serang areas.This study uses primary data and questionnaires to obtain information from respondents using the purposive sampling method. SmartPLS version 3 was used in this study to analyze research consisting of descriptive statistics and hypothesis testing.The results. The results of this study indicate that the role of the internal control unit and the implementation of internal controls have a positive and significant effect on achieving good university governance.
The Effect of Attitude Subjective Norms, Perceptions of Control Behaviour, Professional Commitments and Gender on Wistleblowing Intention Vierina Clyde; Mazda Tjahjono
Jurnal Riset Akuntansi Terpadu Vol 14, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i2.8617

Abstract

This study aims to determine the effect of professional commitment, attitudes, subjective norms, perceptions of behavioral control, and demographics on the intention to take whistleblowing actions. Respondents in this study were 187 internal auditors representing inspectorates throughout Banten Province. This study uses primary data to obtain information from respondents using purposive sampling method. SPSS 23 was used in this study to analyze the research which consisted of descriptive statistics and hypothesis testing. Results This study shows that attitudes, subjective norms, perceptions of behavioral control and professional commitment have a significant effect on the intention to take whistleblowing actions. Meanwhile, gender has no significant effect on the intention to do whistleblowing.
Fraud Diamond Analysis In Fraudulent Financial Statement Detection Using Beneish M-Score Meri Kristianti; Carmel Meiden
Jurnal Riset Akuntansi Terpadu Vol 14, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i2.12694

Abstract

Companies, especially go public companies, tend to want to display financial statements that look healthy and profitable to attract the attention of investors and potential investors. Therefore, sometimes companies commit fraud in financial statements to fulfill these objectives. This study was conducted to empirically test whether the fraud diamond element has an effect on the possibility of fraudulent financial statements in manufacturing sector companies listed on the Indonesia Stock Exchange in 2017-2019 with the Beneish M-Score as a proxy for the dependent variable. There are 120 total samples obtained by purposive sampling method with analytical techniques using descriptive statistical tests and logistic regression tests. The results of this study indicate that the nature of industry and rationalization variables have a positive and significant effect on the possibility of fraudulent financial statements, but for the variables of financial stability, external pressure, personal financial need, financial target, ineffective monitoring and capability, it is not proven to have a significant effect on the possibility of fraudulent financial statements.
Does the Dividend Policy, Liquidity, Activity and Leverage Increases Corporate Value? (Evidence on the Jakarta Islamic Index) Idil Rakhmat Susanto; Ismail Badollahi; Wahyuni Wahyuni; Nurhidayah Nurhidayah
Jurnal Riset Akuntansi Terpadu Vol 14, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i2.10388

Abstract

This study aims to examine the effect of dividend policy, liquidity, activity, and leverage on companies listed on the Jakarta Islamic Index. The sample used is a balanced data panel in 16 manufacturing companies from 2014 to 2018. This study uses multivariate analysis with a random effect model as a testing model for the research sample. The results show that dividend and liquidity policies are able to increase firm value, this shows that companies with good dividend policies and benefits for various parties can have a positive impact on increasing corporate value as well as good liquidity which will certainly be a positive signal for investors and have a good impact company. Activity and Leverage have no effect on Firm Value, this is also evidence that inefficient activities will have an impact on poor company productivity, and very high leverage can also be a negative signal for investors because the company will be seen only in debt to carry out its activities

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