JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Journal published by Universitas Islam "45" Bekasi
JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi is an open access, peer-reviewed journal that publishes original research and reviews in the field of accounting and computerised accounting. The journal has been published biannually since 2010 by Universitas Islam "45" Bekasi in Indonesia.
Subjects: Computer Science & Information Technology, Finance, Banking, Accounting & Econometrics
Accreditation: Not accredited.
Articles
1–20 of 73 results.
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Pendekatan Teori Keagenan pada Kinerja Keuangan Daerah dan Belanja Modal (Studi pada Provinsi di Indonesia) DownloadJournal article JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi • 2016 Indonesia
Bahasa Indonesia
This study aimed to explore the effect of the local government financial performance to capital expenditures in all provinces in Indonesia. Studies of capital expenditure has been done but still a few... -
Pengaruh Realisasi Pendapatan Pajak Daerah dan Pendapatan Retribusi terhadap Tingkat Pengangguran dengan Dimoderasi oleh Belanja Modal DownloadJournal article JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi • 2016 Indonesia
Bahasa Indonesia
This research aims to find out about the effect of the realization of local tax and levies revenues to the unemployment and moderated by capital expenditure in 33 provinces in Indonesia. Audited Finan...
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Persepsi Wajib Pajak Mengenai Pengaruh Keadilan, Sistem Perpajakan dan Sanksi Perpajakan terhadap Penggelapan Pajak (Survey terhadap UMKM di Bekasi) DownloadThis study aimed to determine of tax payers perception about the effect of justice, tax system, and tax sanctions to the tax evasion (surveys to Small Medium Entities in Bekasi). Purposive sampling is...
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Faktor-faktor yang Mempengaruhi Volume dan Porsi Pembiayaan Berbasis Bagi Hasil pada Perbankan Syariah di Indonesia DownloadJournal article JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi • 2016 Indonesia
Bahasa Indonesia
This study aimed to determine the effect of third-party funds (Dana Pihak Ketiga/DPK), the level of profit sharing, non-performing financing (NPF), and the capital adequacy ratio (CAR) to the financin...
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This study examines the effect of the budgeting system design against the tendency middle managers to create budgetary slack. The purpose of this study is to test the design of the budgeting system to...
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Journal article JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi • 2016 Indonesia
Bahasa Indonesia
This paper outline and test the relationship of the dividend policy and the value of the company's manufacturing companies listed on the Indonesia stock exchange at the mature stage and growth. The sa...
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Analisis Market Performance Dengan Pendekatan Capm Dan Appraisal Ratio Serta Pengaruhnya Terhadap Variasi Harga Saham Syariah DownloadJournal article JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi • 2015 Indonesia
Bahasa Indonesia
The success of Jakarta Islamic Index as an index that has the largest market capitalization that is visible from the aggregate value of shares JII significantly compared to the capitalization of all s...
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The purpose of this study is to give evidence that earning per share, operating cash flow, free cash flow, and last year cash dividen can influence current cash dividen. Sample of this study is manufa...
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Analisis Tingkat Pemahaman Mahasiswa Terhadap Pernyataan Standar Akuntansi Keuangan Syariah Psak-syariah DownloadSharia financial industries have grown rapidly in the last one decade. It causes the need of arranging sharia accounting standard and human resources who understand the context of sharia based busines...
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Journal article JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi • 2015 Indonesia
Bahasa Indonesia
Under accrual base, revenue and expense are recognized when transaction exist regardless the cash occur. Accrual base implementation should be carefully, with proper preparation and related structured...
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Hubungan Profitabilitas Dengan Audit Delay Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia DownloadJournal article JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi • 2015 Indonesia
Bahasa Indonesia
This research is to know whether there are a relationship profitability with audit delay at miscellaneous industry listed in Indonesia Stock Exchange (IDX) or not.Test of analysis condition performed ...
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Pengaruh Tipe Laporan Keuangan, Profitabilitas, Likuiditas, Rasio Utang Perusahaan dan Pergantian Auditor terhadap Timeliness Laporan Keuangan DownloadThe purpose of this study was to determine the effect of type of financial statements, profitability, liquidity, corporate debt ratio, and the turn of the auditor on the timeliness of financial report...
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Pengaruh Good Corporate Governance (GCG) Terhadap Earnings Management Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index (JII) DownloadJournal article JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi • 2015 Indonesia
Bahasa Indonesia
The purpose of this study was to determine the presence or absence of earnings management practices and real earnings management accrual on companies listed in the Jakarta Islamic Index (JII) and the ...
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Analisis Kinerja Keuangan Pemerintah Daerah melalui Analisis Rasio Keuangan APBD Kabupaten/kota di Indonesia Sebelum dan Sesudah Penerapan Undang-undang Nomor 28 Tahun 2009 DownloadJournal article JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi • 2015 Indonesia
Bahasa Indonesia
This study aims to find out about the comparison of districts financial performance indicators in Indonesia and to determine whether there are differences in that before and after implementation of La...
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Uji Independensi Kinerja Keuangan terhadap Kebijakan Right Issue Studi Kasus di Bursa Efek Indonesia DownloadJournal article JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi • 2015 Indonesia
Bahasa Indonesia
Investors are the investment partners. They should find supporting information for making investment desicions. This research will widen the academic knowledge and giving more information for the peop...
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Kinerja Baitul Maal Wa At-tamwil (Bmt) Maslahah Lil Ummah-pondok Pesantren Sidogiri Menggunkan Balance Scorecard Modifikasian DownloadPesantren (Islamic Boarding School) has a significant role in the development of the nation when it can optimize its potential. Pesantren which can be considered as the miniature of a nation. It can b...
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Pengaruh Kinerja Keuangan, Kinerja Lingkungan, Size, Danukuran Dewan Komisaris terhadap Csrdisclosure (Studi Empiris pada Perusahaanpertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) DownloadJournal article JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi • 2015 Indonesia
Bahasa Indonesia
The purpose of this study was to determine the effect of financial performance, environmental performance, size and board size on the disclosure of Corporate Social Responsibility (CSR Disclosure) in ...
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Pengaruh Kualitas Auditor, Likuiditas, Solvabilitas dan Profitabilitas terhadap Opini Audit Going Concern pada Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia DownloadJournal article JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi • 2015 Indonesia
Bahasa Indonesia
This research is aimed to emprirically examines the influences of auditor quality, liquidity, solvability and profitability to the Going Concern Auditing Opinion (GCAO). This research's populations ar...
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Analisis Pengaruh Kompetensi, Independensi, dan Pemanfaatan Teknologi Informasi terhadap Kualitas Hasil Pemeriksaan Pajak (Studi Empiris pada Pemeriksa Kpp Madya di Jakarta) DownloadJournal article JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi • 2014 Indonesia
Bahasa Indonesia
This research aims to examine and analyze the influence of competence, independence, and information technology USAge on tax audit quality. Population in this research is entire tax auditors exist in ...
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Evaluasi Penerapan Sak Etap dalam Pelaporan Aset Biologis pada Peternakan Unggul Farm Bogor DownloadThis research aims to evaluate the implementation of SAK-ETAP in the reporting of biological assets at Unggul Farm Bogor Plantation. This research use descriptive-evaluative method that describe measu...