Jurnal Riset Akuntansi Terpadu最新文献_第4页

The Public Interest of Tegal in Stock Investment during the Covid-19 Pandemic 新冠肺炎疫情下股票投资的公共利益合法性

Jurnal Riset Akuntansi Terpadu Pub Date : 2022-04-30 DOI: 10.35448/jrat.v15i1.12479

Asyifa Maulida, Iswatun Khasanah, Yonif Mayoma

{"title":"The Public Interest of Tegal in Stock Investment during the Covid-19 Pandemic","authors":"Asyifa Maulida, Iswatun Khasanah, Yonif Mayoma","doi":"10.35448/jrat.v15i1.12479","DOIUrl":"https://doi.org/10.35448/jrat.v15i1.12479","url":null,"abstract":"The Covid-19 pandemic is an outbreak that affects sectors of the economy, including stock investments. The purpose of this study was to determine the public interest of Tegal City in stock investment during the Covid-19 pandemic and provide overview or education related to stock investment in the people of Tegal City thus public can understand the stock as a whole. Data collection techniques by conducting surveys, literature studies and in-depth interviews. The population in this study was the entire people of Tegal city. This study used cluster sampling with a total of 152 respondents. The data analysis method used was descriptive statistical analysis, validity test, reliability test, normality test and simple linear regression analysis. The educational scheme implemented was to apply conceptual learning associated with the context of experience to help public understand and outline viewpoints related to stock investment. The conclusion is that the public interest of the Tegal City had significant influenced on stock investment during the Covid-19 pandemic. Educational scheme was implemented by applying conceptual learning that is associated with experiential.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49281685","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}

引用次数: 0

Level of Bank Health, Growth Rate and Banking Value in Indonesia 印尼银行健康水平、增长率和银行价值

Jurnal Riset Akuntansi Terpadu Pub Date : 2022-04-30 DOI: 10.35448/jrat.v15i1.14576

Budi Prajogo, E. Murwaningsari

{"title":"Level of Bank Health, Growth Rate and Banking Value in Indonesia","authors":"Budi Prajogo, E. Murwaningsari","doi":"10.35448/jrat.v15i1.14576","DOIUrl":"https://doi.org/10.35448/jrat.v15i1.14576","url":null,"abstract":"This study aims to explore the soundness, growth rate and value of banking in Indonesia. This study also compares the level of soundness, growth rate and value of Islamic banks and conventional banks. This research is interesting and important to do, because as a country with the largest Muslim population in the world, the Islamic banking sector is the main solution to help the economy in an Islamic way. However, the use of Islamic banking services by the public is still not optimal. Meanwhile, Islamic banks are proven to be able to survive the global economic crisis. The motivation underlying this research is that different perspectives in the management of the two types of banks affect the level of bank resilience in facing the crisis. It is proven that when there is a global crisis, Islamic banks are more resistant to testing and survive. This study examines the development of corporate governance in an in-depth Islamic perspective for Islamic commercial banks and compares it with corporate governance in conventional banks. The Islamic context in doing business is very different from the conventional business context. Therefore, it needs to be developed separately based on the concepts of monotheism. The research provides input for the development of models for the application of Islamic Corporate Governance. Another benefit in this study is the level of public acceptance of Islamic banking services, which are carried out. The research output is an empirical model for developing the Islamic Corporate Governance index. The research provides additional input for similar research that are still theoretically reviewing.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45151475","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}

引用次数: 0

Good Corporate Governance And The Impact On Earnings Management Actions 良好公司治理及其对盈余管理行为的影响

Jurnal Riset Akuntansi Terpadu Pub Date : 2022-04-30 DOI: 10.35448/jrat.v15i1.14115

Denny Putri Hapsari, H. Wijaya, Nana Umdiana

引用次数: 1

Efect Of Liquidity and Profitability on Stocks Return with Inflation as a Moderating Variable in Manufacturing companies listed on Indonesia Stock Exchange 以通货膨胀为调节变量的印尼证券交易所制造业上市公司流动性和盈利能力对股票回报的影响

Jurnal Riset Akuntansi Terpadu Pub Date : 2022-04-30 DOI: 10.35448/jrat.v15i1.14282

Fauji Sanusi, Apriani Wiayanti

引用次数: 1

Determinant of Individual Taxpayers’ Compliance in Banyuwangi Regency, Indonesia 印尼Banyuwangi县个人纳税人合规性的决定因素

Jurnal Riset Akuntansi Terpadu Pub Date : 2022-04-30 DOI: 10.35448/jrat.v15i1.14472

Galih Wicaksono

{"title":"Determinant of Individual Taxpayers’ Compliance in Banyuwangi Regency, Indonesia","authors":"Galih Wicaksono","doi":"10.35448/jrat.v15i1.14472","DOIUrl":"https://doi.org/10.35448/jrat.v15i1.14472","url":null,"abstract":"This study aims to determine the factors that influence the compliance of individual taxpayers in the Banyuwangi Regency, Indonesia. The population in this study was 74,361 taxpayers. Based on the calculation of the Slovin formula, the samples in this study were 100 people. The sampling technique uses proportional area random sampling, which is in 25 Sub-districts in Banyuwangi Regency, where each sub-district will be taken at least four respondents, so it is expected to photograph the level of tax compliance in Banyuwangi as a whole. This research uses quantitative methods by analyzing quantitative data on questionnaires to empirically prove the factors that influence the level of compliance of individual taxpayers. This study results in the finding that partially, only the variable understanding of regulations has a significant effect on taxpayer compliance. This means that if the taxpayer has a good understanding of tax regulations, it will increase taxpayer compliance. Conversely, if understanding tax regulations are low, it will reduce the level of compliance. Partially, the variables of the role of awareness, understanding of regulations, service quality, and tax sanctions together have a significant effect on taxpayer compliance, amounting to 52.2%.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45308253","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}

引用次数: 0

The Influence of Leadership and Innovation on Operational Performance 领导与创新对经营绩效的影响

Jurnal Riset Akuntansi Terpadu Pub Date : 2022-04-30 DOI: 10.35448/jrat.v15i1.14515

Galih Fajar Muttaqin

引用次数: 0

Factors Influencing Earnings Management : an Empirical Study on the Indonesian Stock Exchange 影响盈余管理的因素:基于印尼证券交易所的实证研究

Jurnal Riset Akuntansi Terpadu Pub Date : 2022-04-30 DOI: 10.35448/jrat.v15i1.14438

Nadira Widya Febrianti, Fajar Nurdin

{"title":"Factors Influencing Earnings Management : an Empirical Study on the Indonesian Stock Exchange","authors":"Nadira Widya Febrianti, Fajar Nurdin","doi":"10.35448/jrat.v15i1.14438","DOIUrl":"https://doi.org/10.35448/jrat.v15i1.14438","url":null,"abstract":"This study aims to analyze the effect of Tax Planning, Deferred Tax Expenses, and Tax Expenses on Earnings Management. The independent variables in this study are tax planning, deferred tax expense, and current tax expense, while the dependent variable is earnings management which is measured by capitalization rate as a proxy for the market value of equity. The population of this research is the consumption companies of the Food and Beverage Sub-Sector which are listed on the Indonesia Stock Exchange from 2011-to 2020. The sampling technique was purposive sampling. And obtained 12 companies. The type of data used is secondary data in the form of the company's annual financial statements obtained from the IDX website or company website. Data analysis using multiple linear regression test with the help of SPSS software version 24. The results of this study reveal that tax planning partially does not affect earnings management. Meanwhile, deferred tax expenses and current tax expenses partially affect earnings management. Simultaneously tax planning, deferred tax expense, and current tax expense affect earnings management. This third independent variable is useful for consideration and evaluation in conducting earnings management.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46728491","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}

引用次数: 0

The Effect of Attitude Subjective Norms, Perceptions of Control Behaviour, Professional Commitments and Gender on Wistleblowing Intention 态度、主观规范、控制行为感知、职业承诺和性别对Wistlebow意向的影响

Jurnal Riset Akuntansi Terpadu Pub Date : 2021-10-28 DOI: 10.35448/JRAT.V14I2.8617

Vierina Clyde, Mazda Eko Sri Tjahjono

引用次数: 1

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 2014-2018年印尼证券交易所上市传统银行存贷比(LDR)、通货膨胀、智力资本和净利润率(NPM)对盈利能力的影响

Jurnal Riset Akuntansi Terpadu Pub Date : 2021-10-28 DOI: 10.35448/JRAT.V14I2.11815

Wenni Anggita, Chandra Prasadhita

引用次数: 0

Tjokro-[ism] Case Study: Reconciling the Tangled-Thread of Cash Management Practice in Treasury Accounting Field Tjokro-[iism]案例研究：调和财务会计领域现金管理实践的主线

Jurnal Riset Akuntansi Terpadu Pub Date : 2021-10-28 DOI: 10.35448/JRAT.V14I2.12195

Ria Dewi Ambarwati, Resi Ariyasa Qadri, Miftahul Hadi

引用次数: 0