JRAMB Jurnal Riset Akuntansi Mercubuana最新文献

{"title":"PENDETEKSIA KECURANGAN (FRAUD) YANG DIPENGARUHI OLEH INDEPENDENSI DAN KOMPETENSI AUDITOR INTERNAL (Studi Kasus Pada Inspektorat Wilayah II Kementerian Agama Republik Indonesia)","authors":"Fatma Rahmanda, Rita Yuniarti","doi":"10.34010/jra.v11i2.2672","DOIUrl":"https://doi.org/10.34010/jra.v11i2.2672","url":null,"abstract":"This study aims to determine the effect of independence and competence of internal auditors on the detection of fraud in the Inspectorate Region II of the Indonesian Ministry of Religion. The research method used was explanatory. The population in this study were all auditors working at the Inspectorate of Region II of the Indonesian Ministry of Religion. The results of this study indicate that the independence and competence of internal auditors influence the detection of fraud in the Inspectorate of Region II of the Indonesian Ministry of Religion. \u0000  \u0000Keywords : Competence, Fraud detection, and Independence. \u0000 ","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88111866","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analisis Tingkat Kemandirian Keuangan Daerah Kabupaten/Kota Provinsi Jawa Barat Tahun 2014-2018","authors":"Irma Suryani","doi":"10.34010/jra.v11i2.2673","DOIUrl":"https://doi.org/10.34010/jra.v11i2.2673","url":null,"abstract":"Penelitian ini bertujuan untuk menguji dan menganalisis tingkat kemandirian keuangan daerah pada Kabupaten/Kota Provinsi Jawa Barat Tahun 2014-2018*). Sektor pemerintahan saat ini menganut sistem desentralisasi,  dengan sistem desentralisasi pemerintah daerah diharapkan memiliki tingkat kemandirian keuangan daerah yang tinggi (UU Nomor 32 Tahun 2004 tentang Pemerintahan Daerah dan UU Nomor 33 tahun 2004 Perimbangan Keuangan), sedangkan berdasarkan  Badan Pusat Statistik (BPS), menyatakan bahwa tingkat kemandirian keuangan daerah kota/kabupaten di Jawa Barat masih rendah. \u0000Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dan deskriptif dengan pengujian hipotesis menggunakan Uji t. Unit analisis dalam penelitian ini adalah Pemerintah Daerah Kabupaten/Kota Provinsi Jawa Barat Tahun 2014-2018*). Hasil penelitian menyatakan bahwa Pendapatan Asli Daerah (PAD) mempengaruhi tingkat kemandirian keuangan daerah pada Kabupaten/Kota pada Provinsi Jawa Barat Tahun 2014-2018*), apabila Pendapatan Asli Daerah mengalami peningkatan, maka tingkat kemandirian keuangan daerah juga akan mengalami peningkatan. \u0000  \u0000Kata Kunci: Pendapatan Asli Daerah, Tingkat Kemandirian Keuangan Daerah","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87467813","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH BETA, SIZE DAN BOOK TO MARKET EQUITY TERHADAP RETURN SAHAM (Studi Pada Perusahaan Subsektor Pertambangan Minyak Dan Gas Bumi Yang Terdaftar di BEI Periode 2013-2016)","authors":"Ari Bramasto, Asti Pirmanda Saputri","doi":"10.34010/jra.v11i2.2671","DOIUrl":"https://doi.org/10.34010/jra.v11i2.2671","url":null,"abstract":"Model ini dipilih untuk mengestimasi return saham merupakan salah satu yang penting dan perlu dilakukan seorang investor dalam mempertimbangkan risiko dan return dari saham-saham yang dipilih. Model tiga faktor dari Eugene Fama dan Kenneth French pada tahun 1992. Dimana model tersebut menyediakan pilihan dalam mengestimasi return yang terdiri atas variabel beta , size dan book to market equity, serta untuk menganalisis pengaruhnya secara parsial maupun simultan terhadap return saham. \u0000Metode yang digunakan adalah metode deskriptif dan verifikatif dengan pendekatan kuantitatif. Populasi penelitian ini adalah perusahaan subsektor minyak dan gas bumi yang terdaftar di Bursa Efek Indonesia periode 2013-2016. Jumlah sampel adalah 8 perusahaan. Pengujian statistik menggunakan analisis regresi linier berganda, uji hipotesis dengan SPSS 22.0. \u0000Hasil Penelitian menunjukan bahwa secara parsial beta berpengaruh secara signifikan terhadap return saham, size berpengaruh secara signifikan terhadap return saham, book to market equity berpengaruh secara signifikan terhadap return saham dan secara simultan beta, size, book to market equity berpengaruh signifikan terhadap return saham. \u0000Kata Kunci:  Return Saham, Beta, Size, Book to Market Equity. \u0000 ","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86589398","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Intensitas Penggunaan e-filling Wajib Pajak Orang Pribadi Yang Dipengaruhi Persepsi Kemudahan Pengguna e filling” pada Wajib Pajak Orang Pribadi( Studi Kasus Pada Instansi Swasta Di Bandung)","authors":"Wati Aris Astuti, Angky Febriansyah`","doi":"10.34010/jra.v11i2.2675","DOIUrl":"https://doi.org/10.34010/jra.v11i2.2675","url":null,"abstract":"Penggunaan e-filing merupakan suatu proses di mana wajib pajak orang pribadi menggunakan sistem e-filing untuk melaporkan SPT secara online. E-filing digunakan untuk  memberi keuntungan dan kemudahan bagi pihak Direktorat Jenderal Pajak dan wajib pajak orang pribadi dalam pelaporan SPT (Surat Pemberitahuan). Dengan adanya e-filing wajib pajak akan mendapatkan keuntungan lebih efisiensi dan efektivitas dalam membuat  pelaporan SPT tahunan tanpa perlu mengkhawatirkan  jam kerja operasional kantor pajak karena wajib pajak orang pribadi dapat menggunakan e-filing tanpa perlu datang ke kantor pajak. \u0000Dengan e-filling maka diharapkan  pelaporan pajak dapat dilakukan dengan  cepat, mudah, dan aman. SPT yang dikirimkan akan di enkripsi sehingga terjamin kerahasiaannya. Pihak-pihak yang tidak berkepentingan tidak akan dapat mengetahui isi dari SPT tersebut.Hasil dari penelitian ini bahwa Persepsi Kemudahan Pengguna e filling” pada Wajib Pajak  Orang Pribadi berpengaruh terhadap Intensitas Penggunaan e-filling Wajib Pajak Orang Pribadi. \u0000  \u0000Kunci : e-filing, SPT, Wajib Pajak","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79729414","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH UKURAN PERUSAHAAN, RASIO AKTIVITAS, DAN PROFITABILITAS TERHADAP PEMBAYARAN DIVIDEN PADA PERUSAHAAN ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Haryani Chandra","doi":"10.34010/jra.v11i2.2275","DOIUrl":"https://doi.org/10.34010/jra.v11i2.2275","url":null,"abstract":"Ability of a company to provide consistent returns in the form of dividends can be a signal that the company has great operational activities so that it becomes attractive to investors. Dividend payments can be influenced by various factors, including company size, activity ratio, and profitability. This study aims to determine wheter company size, activity ratio, and profitability have an influence on dividend payments on cigarette companies listed in the Indonesia Stock Exchange. Independent variables in this study are company size, activity ratio, and profitability while dependent variable is dividend payments. The research method used is regression analysis by first conducting classic assumption tests. The results showed that company size, activity ratio, and profitability simultaneously have impact to dividend payments. Partially, company size and activity ratio has a significant influence on dividend payments while profitability has no significance influence on dividend payments.","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"55 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82170593","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"BAGAIMANA HARMONISASI DAMPAK PENILAIAN KINERJA DAN PENGEMBANGAN KARIR KEWARGANEGARAAN TERHADAP MOTIVASI KERJA KEWARGANEGARAAN: SURVEY DI TENTARA NASIONAL INDONESIA DALAM MISI PERDAMAIAN PBB","authors":"T. Murwanto, Masyhudzulhak Masyhudzulhak, Hadri Mulya","doi":"10.34010/jra.v11i2.2674","DOIUrl":"https://doi.org/10.34010/jra.v11i2.2674","url":null,"abstract":"Sumber Daya Manusia merupakan individu produktif yang bekerja sebagai penggerak suatu organisasi, baik itu di dalam institusi maupun perusahaan yang memiliki fungsi sebagai aset Negara sehingga harus dilatih dan dikembangkan kemampuannya. Sumber daya manusia makro merupakan suatu hal yang sangat penting dan harus dimiliki dalam upaya mencapai tujuan organisasi atau perusahaan. Sumber daya manusia merupakan elemen utama organisasi dibandingkan dengan elemen sumber daya yang lain seperti modal, teknologi, karena manusia itu sendiri yang mengendalikan faktor yang lain. Keterlibatan personel TNI dalam Misi Perdamaian PBB relatif terus bertambah dari tahun ke tahun. Namun pertambahan jumlah personel TNI yang terlibat dalam Misi Perdamaian PBB belum diimbangi dengan pertambahan jumlah Perwira menengah/tinggi TNI yang mampu menduduki jabatan strategis di Misi Perdamaian PBB. \u0000Tujuan dari penulisan ini, untuk menyampaikan suatu pandangan mengenai faktor-faktor yang mempengaruhi keberhasilan pengembangan karir Perwira TNI dalam Misi Perdamaian PBB. Peneltian ini menggunakan metode kualitatif melalui studi pustaka dan wawancara. Temuan menunjukkan adanya faktor-faktor lain di pengembangan karir yang mempengaruhi keberhasilan Perwira menengah/tinggi TNI dalam bersaing menduduki jabatan strategis di Misi Perdamaian PBB. Metode yang digunakan adalah metode deskriptif dan verifikasi, dengan menggunkan alat analisis Regresi. Hasil penelitian menunjukkan bahwa penilaian kinerja, pengembangan karir berpengaruh terhadap motivasi kerja. \u0000  \u0000  \u0000Katakunci : Penilaian Kinerja, Pengembangan Karir, Motivasi Kerja Kewarganegaraan. \u0000  \u0000Sumber Daya Manusia merupakan individu produktif yang bekerja sebagai penggerak suatu organisasi, baik itu di dalam institusi maupun perusahaan yang memiliki fungsi sebagai aset Negara sehingga harus dilatih dan dikembangkan kemampuannya. Sumber daya manusia makro merupakan suatu hal yang sangat penting dan harus dimiliki dalam upaya mencapai tujuan organisasi atau perusahaan. Sumber daya manusia merupakan elemen utama organisasi dibandingkan dengan elemen sumber daya yang lain seperti modal, teknologi, karena manusia itu sendiri yang mengendalikan faktor yang lain. Keterlibatan personel TNI dalam Misi Perdamaian PBB relatif terus bertambah dari tahun ke tahun. Namun pertambahan jumlah personel TNI yang terlibat dalam Misi Perdamaian PBB belum diimbangi dengan pertambahan jumlah Perwira menengah/tinggi TNI yang mampu menduduki jabatan strategis di Misi Perdamaian PBB. \u0000Tujuan dari penulisan ini, untuk menyampaikan suatu pandangan mengenai faktor-faktor yang mempengaruhi keberhasilan pengembangan karir Perwira TNI dalam Misi Perdamaian PBB. Peneltian ini menggunakan metode kualitatif melalui studi pustaka dan wawancara. Temuan menunjukkan adanya faktor-faktor lain di pengembangan karir yang mempengaruhi keberhasilan Perwira menengah/tinggi TNI dalam bersaing menduduki jabatan strategis di Misi Perdamaian PBB. Metode yang digunakan adalah met","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77360640","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"IMPLEMENTASI AUDIT BERBASIS RESIKO DAN DUE PROFESIONAL CARE YANG DIMILIKI AUDITOR BERDAMPAK PADA KUALITAS AUDIT","authors":"M. Se., Dean Subhan Saleh","doi":"10.34010/JRA.V11I1.1619","DOIUrl":"https://doi.org/10.34010/JRA.V11I1.1619","url":null,"abstract":"ABSTRACT \u0000Due professional care and work experience are the most important to be have by auditor. The auditor must have due professional care and work experience to produce a good financial report. If auditor have a good due professional care and work experience, then the quality of audit will be good. Due professional care and work experience will affect the quality of audit. But in fact, the quality of audit produced bay auditor is not good enough. The purpose of this research is the effect of due professional care and work experienceto quality of audit survey on KAP existing in Bandung. \u0000The method used in this research is descriptive method, verification with quantitative approach. Descriptive method used to determine due professional care and work experience to quality of audit. The test statistic used is the calculation of validity and relibility testing using software SPSS 18.0 for windows. For verification method using SEM PLS, evaluation results outer model by value loading factor and discrimination validity. All the indicators used in this research is valid and able to measure latent variables. \u0000The result from this research indicate that due professional care has a significant impact on the quality of audit that if due professional care great then the resulting quality of audit would be great, while work experience has a significant impact on the quality of audit that if work experience is good then the quality of audit would be good. \u0000  \u0000Keywords : Due Professional Care, Risk Audit, and Quality of Audit","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89784401","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISIS PENCAIRAN DANA PENSIUN PADA BANK WOORI SAUDARA 1906,Tbk KC SURAPATI CORE BANDUNG","authors":"Wati Aris Astuti, Lela Siti Holilah","doi":"10.34010/JRA.V11I1.1618","DOIUrl":"https://doi.org/10.34010/JRA.V11I1.1618","url":null,"abstract":"ABSTRAK \u0000Tujuan dari penelitian ini tentang Analisis pencairan dana pensiun pada Bank Woori Saudara 1906, Tbk. untuk mengetahui bagaimana prosedur dan upaya dalam melakukan pencairan dana pensiun pada Bank Woori Saudara 1906, Tbk KC Surapati Core Bandung.Metode yang digunakan dalam penyusunan ini adalah dengan metode deskriptif yang dilakukan dengan cara memberikan gambaran terkait pencairan dana pensiun.Hasil analisis Pencairan dana pensiunan pada PT Bank Woori Saudara 1906, Tbk KC Surapati Core Bandung telah dilakukan dengan baik sesuai dengan prosedur yang telah ditetapkan perusahaan. \u0000Kata kunci : Pencairan Dana Pensiun, Prosedur.","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"94 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91022637","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Perbandingan Pengaruh Working Capital to Total Assets (WCTA), Operating Income to Total Liabilities (OITL), dan Return on Equity (ROE) Terhadap Pertumbuhan Laba Pada Perusahaan Jasa Sub Sektor Transportasi dan Sub Sektor Kosntruksi dan Bangunan Yang Terda","authors":"Rilla Gantino, Melinda Kusuma Dewi","doi":"10.34010/JRA.V11I1.1622","DOIUrl":"https://doi.org/10.34010/JRA.V11I1.1622","url":null,"abstract":"Abstract. This study aimed to analyze the effect of working capital to total assets (WCTA), operating income to total liabilities (OITL), and return on equity (ROE) on profit growth in transportation companies and construction and building companies listed on the Stock Exchange for the 2013-2017 period. The method used is purposive and cluster sampling. This study used is secondary data from the financial statements. Data analysis method used is multiple linear regression analysis. The results show for transportation companies, working capital to total assets (WCTA) and operating income to total liabilities (OITL) have no significant effect on profit growth and return on equity (ROE) have significant positive effect on profit growth. On construction and building companies, working capital to total assets (WCTA) have significant negative effect on profit growth. Operating income to total liabilities (OITL) and return on equity (ROE) have no significant effect on profit growth. Simultaneously both show the same results, the independent variable (WCTA, OITL, and ROE) have a significant effect on the dependent variable (profit growth). \u0000  \u0000Keywords: : working capital to total assets (WCTA), operating income to total liabilities (OITL), return on equity (ROE), profit growth","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"53 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87458482","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH TOTAL ASSETS TURNOVER DAN RETURN ON ASSETS TERHADAP PERTUMBUHAN LABA","authors":"Arni Purwanti, Intan Puspitasari","doi":"10.34010/JRA.V11I1.1617","DOIUrl":"https://doi.org/10.34010/JRA.V11I1.1617","url":null,"abstract":"ABSTRACT \u0000The research was purpose to find out how much influence total assets turnover on profit growth and how much influence return on assets on profit growth in sub sector food and beverage company listed on the Indonesia Stock Exchange. The research was purpose to find out how much influence total assets turnover and return on assets effect on profit growth. \u0000The method used in this research is descriptive method verification with quantitative approach. The sampling method in this study using nonprobability sampling with purposive sampling approach. The unit of analysis in this research is the company's annual financial report taken in 2011-2015. The data were analyzed using multiple linear regression. Testing the hypothesis in this study using the statistical t-test statistic with SPSS 20.0 for Windows. \u0000Results from this study showed that total assets turnover and return on assets effect on profit growth in sub sector food and beverage company listed in Indonesia Stock Exchange. The results of this study also showed that total assets turnover and return on assets influence profit growth in sub sector food and beverage company listed in Indonesia Stock Exchange. \u0000Keywords : Total Assets Turnover, Return On Assets, Profit Growth","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"116 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77097479","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}