Jurnal Riset Akuntansi Terpadu最新文献

{"title":"PENGARUH PENDELEGASIAN WEWENANG TERHADAP KINERJA ORGANISASI","authors":"Galih Fajar Muttaqin","doi":"10.35448/JRAT.V11I2.4255","DOIUrl":"https://doi.org/10.35448/JRAT.V11I2.4255","url":null,"abstract":"The purpose of this study is to determine the Effect of Delegation of Authority on Or- ganizational Performance with Change of Management Accounting System as Intervening Vari- able. This research was conducted at the Manufacturing Company located in Serang District. As the object of his research, the middle manager with 125 questionnaires spread, but the question- naire that can be processed as much as 72 questionnaires (58%). The questions questionnaire measured with a scale of 1-5. Data were analyzed by using SEM (Structural Equation Model) through SmartPLS (Partial Least Square) 2.0 versions. The results of this study indicate (1) Delegation of authority has a positive effect on Management Accounting System Changes, (2) Changes in Management Accounting System has a positive effect on Organizational Performance, and (3) Delegation of Authority positively af- fects organizational performance.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45210471","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 PENDAPATAN DAN BIAYA OPERASIONAL TERHADAP BEBAN PAJAK PADA PT JEMBO CABLE COMPANY TBK","authors":"Nela Dharmayanti","doi":"10.35448/JRAT.V11I2.4262","DOIUrl":"https://doi.org/10.35448/JRAT.V11I2.4262","url":null,"abstract":"This study aims to determine the effect of income and operational costs on the tax burden on PT Jembo Cable Company Tbk. This study uses secondary data taken from the financial statements of PT Jembo Cable Company Tbk through the IDX website. The population used in all financial statements. The number of samples taken by 30 samples of financial statements on a quarterly basis in the period 2016 - 2010. The method used in this method is the descriptive method. The testing was carried out using the help of SPSS Software 24.00 . The results of research and discussion t test shows income (X1) to the tax burden (Y) shows that income has a significant effect on tax expense while the t test of operational costs (X2) on tax expense (Y) shows that operating costs have a significant effect on tax expense. F test between income (X1) and operating costs (X2) on tax expense (Y), the positive and significant effect between income and operating costs on tax expense. The implications of the above conclusions, namely income and operating costs have a positive influence on the tax burden to reduce the tax burden, so companies must do tax planning efforts to reduce tax burden.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48935923","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 CORPORATE GOVERNANCE, BOOK TAX DIFFERENCES TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BEI PERIODE TAHUN 2014-2016)","authors":"Yenny Dwi Handayani","doi":"10.35448/JRAT.V11I2.4264","DOIUrl":"https://doi.org/10.35448/JRAT.V11I2.4264","url":null,"abstract":"This study aims to examine the effect of corporate governance, book tax differences on earnings management. Corporate governance in this study uses a proxy of the effectiveness of the board of commissioners and the effectiveness of the audit committee developed by Hermawan Ancella (2009). Using the consumer goods manufacturing sector listed on the Stock Exchange in the 2014-2016 period as a research sample with 99 observation data. Data analysis techniques using multiple liner regression, with SPSS version 21 software. The results showed that the effectiveness of the board of commissioners has no effect on earnings management, audit committee effectiveness does not affect earnings management, permanent differences have a significant positive effect on earnings management, time/ temporary differences affect on earnings management.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47919368","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":"TANGGUNG JAWAB SOSIAL KORPORAT TERHADAP PEKERJA DAN KINERJA EKONOMI : SATU TINJAUAN","authors":"D. Madinah, M. Rahman, Shifa Mohd Nor, Mohd Rizal Palil","doi":"10.35448/JRAT.V11I2.4258","DOIUrl":"https://doi.org/10.35448/JRAT.V11I2.4258","url":null,"abstract":"Corporate social responsibility is carried out by the company to pay attention to and fulfill the stakeholders' needs. This is done by the company to get support from stakeholders. Workers are one of the important stakeholders for the company because workers are involved in the company's operational activities in an effort to achieve the company's economic performance. Therefore, it is very important for the company to carry out corporate social responsibility towards workers. This research will examine the corporate social responsibility to workers and their influence on the company's economic performance. Some of the implementation of corporate social responsibility towards workers has proven to have a significant influence on the economic performance of the company including giving high salaries to workers, paying attention to the health and safety of workers, providing education and training, fostering good relations among workers, providing pensions and providing equal opportunities to every worker. Based on a review and analysis of previous research, to get more information about the practice of corporate social responsibility towards workers, this study reserved for further research that focuses its research on corporate social responsibility towards workers and examines the possibility of other factors that can confirm the relationship between corporate social responsibility for workers with economic performance.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44745103","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":"KINERJA PEMERINTAH DAERAH PROPINSI BANTEN: PERSPEKTIF PENDAPATAN ASLI DAERAH DAN TEMUAN AUDIT BADAN PEMERIKSA KEUANGAN INDONESIA","authors":"S. Suheri, Yoyok Cahyono, Dabella Yunia","doi":"10.35448/jrat.v11i2.4265","DOIUrl":"https://doi.org/10.35448/jrat.v11i2.4265","url":null,"abstract":"This study aimed to examine the influence of local revenues (seen from the number of PAD), and audit findings on the performance of local government. This research was conducted in the District and City of Banten Province. This study used purposive sampling with the amount of data 6 local governments that resulted from the Supreme Audit Agency (BPK), the Department of Revenue and Fiscal Management (DPPKD), and http://otda.kemendagri.go.id. The data in this study were processed using IBM software Statistical Package For Social Science (SPSS) version 20.0.  These results indicate that revenue is measured by the amount of revenue does not have an influence on local government performance as measured by performance scores. And audit findings are measured through the number of audit findings (in rupiah) divided by the total budget has no effect on the performance of local government.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48039243","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":"DAMPAK IMPLEMENTASI ERP TERHADAP KAPABILITAS ORGANISASI DAN KINERJA PERUSAHAAN","authors":"M. Nawawi","doi":"10.35448/jrat.v11i2.4263","DOIUrl":"https://doi.org/10.35448/jrat.v11i2.4263","url":null,"abstract":"This study purposes to examine whether ERP implementation has an impact on business strategy and company capabilities that can improve company performance. Specifically, this study investigates the mediating effects of business strategies and organizational capabilities in relation to ERP implementation and company performance. This study uses secondary data from 53 companies that meet the requirements and examine the relationship between these variables. ERP implementation has a positive impact when the company implements a prospector business strategy. The prospector strategy business enhances the company's ability to achieve company capabilities and enables companies to achieve better financial performance. ERP implementation encourages and encourages prospector strategies. ERP not only supports cost control, but also supports decision making, develops new products and innovations that drive revenue growth, and build effective and efficient operations that increase return on assets.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45795942","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":"MODEL MEDIASI HUBUNGAN ANTARA ENTERPRISE RESOURCES PLANNING SYSTEM, SUPPLY CHAIN MANAGEMENT DAN KINERJA PERUSAHAAN","authors":"M. Nawawi, Taufik Akbar","doi":"10.35448/jrat.v12i2.6167","DOIUrl":"https://doi.org/10.35448/jrat.v12i2.6167","url":null,"abstract":"The purpose of this study is to provide empirical evidence the mediating effect of supply chain management (SCM) on the relationship between enterprise resources planning (ERP) and firm performance. The empirical analysis in this study is based on primary data obtained from a survey of 100 manufacturing companies with 78 respondents, or response rate of 39.00%. This research was conducted by the method of approach to structural equation modeling (SEM) with testing tools using partial least squares (PLS). Overall, these findings indicate that the supply chain management partially mediates the effect of ERP on firm performance. The results of this study indicate that the implementation of enterprise resources planning resulted in improved performance of the company in the long run, and supply chain management helps companies achieve performance improvement company in the future.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47704746","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 KINERJA PELAKSANAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) PEMERINTAH KABUPATEN TANA TORAJA","authors":"Bonilisa Rantebalik, Tawakkal Tawakkal, S. AnnaSutrisna","doi":"10.35448/JRAT.V9I2.4305","DOIUrl":"https://doi.org/10.35448/JRAT.V9I2.4305","url":null,"abstract":"This research was conducted to analyze the implementation performance Regional Revenues and Expenditures Budget of Tana Toraja s Local Government during the 2010-2014 period with three performace approach consist of Revenues, Expenditures, and Financing. Analyze method used in this research is descriptive with qualitative approach and quantitative approach. The results showed that the performance of Regional Revenues and Expenditures Budget Tana TorajaLocal Government during the 2010-2014 period generally is quite good.The Budget performance based on revenues approach is good with positive revenues growth and local real revenues during the 2010-2014 period could realized more than the expectation which is covered on budget. The Budget performance based on expenditures approach, there are some programs which is not realized maximal, besides that the allocation of budget utilization focused on goverment daily activity. Based on Fincing sector, showed that positive performance of SILPA growth so it means that appropriately budget presentation by local government. Penelitian ini dilakukan untuk menganalisis kinerja pelaksanaan Anggaran Pendapatan dan Belanja Daerah Pemerintah Daerah Tana Toraja selama periode 2010-2014 dengan tiga pendekatan performansi yang terdiri dari Pendapatan, Pengeluaran, dan Pembiayaan. Metode analisis yang digunakan dalam penelitian ini adalah deskriptif dengan pendekatan kualitatif dan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa kinerja Anggaran Pendapatan dan Belanja Daerah Kabupaten Tana TorajaPemerintah Lokal selama periode 2010-2014 umumnya cukup baik. Kinerja anggaran berdasarkan pendekatan penerimaan baik dengan pertumbuhan pendapatan positif dan pendapatan asli daerah selama periode 2010-2014 dapat menyadari lebih dari harapan yang tercakup dalam anggaran. Kinerja anggaran berdasarkan pendekatan pengeluaran, ada beberapa program yang tidak terealisasi maksimal, disamping itu alokasi penggunaan anggaran terfokus pada kegiatan harian pemerintah. Berdasarkan sektor Fincing, menunjukkan bahwa kinerja pertumbuhan SILPA positif sehingga ini berarti presentasi anggaran yang tepat oleh pemerintah daerah.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2016-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69814181","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}