JRAK (Jurnal Riset Akuntansi dan Bisnis)最新文献_第2页

Detrminan Kualitasl Laporanl Keuangan Pemerintah Daerah (Studi KasuslPada BPPKAD Kabupaten Situbondo) 地区政府财务报告取样报告(bppka环境公园个案研究)

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2023-01-13 DOI: 10.38204/jrak.v9i1.952

Findy Indahmanisya Pujiharjo Findy, Arik Susbiyani, Retno Murwanti

{"title":"Detrminan Kualitasl Laporanl Keuangan Pemerintah Daerah (Studi KasuslPada BPPKAD Kabupaten Situbondo)","authors":"Findy Indahmanisya Pujiharjo Findy, Arik Susbiyani, Retno Murwanti","doi":"10.38204/jrak.v9i1.952","DOIUrl":"https://doi.org/10.38204/jrak.v9i1.952","url":null,"abstract":"The problem studied by the author is regarding the influence of human resource competence related to the preparation of financial reports, and the application of the internal control system at BPPKAD Situbondo Regency. The purpose of this study was to determine the effect of human resource competence related to the preparation of financial reports, and the application of an internal control system to the quality of financial reports at BPKAD Situbondo Regency. The data analysis technique used was a quantitative approach. Data was collected by distributing questionnaires to 50 respondents and 44 respondents from the questionnaire results were received back to be processed by selecting samples using purposive sampling. Tests carried out using validity and reliability tests. Data processing was analyzed using descriptive statistics with multiple linear regression analysis techniques using SPSS. Based on the results of the study concluded that Human Resource Competence (HR) has a significant influence on the Quality of Local Government Financial Reports (LKPD) and the Implementation of Internal Control Systems (SPI) has a significant influence on the Quality of Local Government Financial Reports (LKPD).","PeriodicalId":336068,"journal":{"name":"JRAK (Jurnal Riset Akuntansi dan Bisnis)","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124725387","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

Analisis Perbandingan Kinerja Saham Syariah dan Konvensional Dimasa Pandemi Covid 19 分析Covid大流行时期伊斯兰教法股票表现与传统表现的比较

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2023-01-13 DOI: 10.38204/jrak.v9i1.1039

Taufiq Andre Setiyono, Suci Atiningsih

引用次数: 0

Analisis Bibliometrik Kinerja Keuangan dan Manajemen Resiko 财务绩效和风险管理参考文献

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2023-01-13 DOI: 10.38204/jrak.v9i1.1199

Cecep Taufikurochman, Budi Harto, Lilis Saidah Napisah

引用次数: 2

Pengaruh Transparansi, Akuntabilitas, Dan Partisipasi Masyarakat Terhadap Pengelolaan Dana Desa Di Desa Tegalharjo Kecamatan Glenmore Kabupaten Banyuwangi 透明度、问责制和公民参与对格伦莫尔省(glengalharjo street of Banyuwangi)的村庄资金管理的影响

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2023-01-13 DOI: 10.38204/jrak.v9i1.1044

Dellailatul Nur Afifah, Arik Susbiyani, Ibna Kamelia F. A

{"title":"Pengaruh Transparansi, Akuntabilitas, Dan Partisipasi Masyarakat Terhadap Pengelolaan Dana Desa Di Desa Tegalharjo Kecamatan Glenmore Kabupaten Banyuwangi","authors":"Dellailatul Nur Afifah, Arik Susbiyani, Ibna Kamelia F. A","doi":"10.38204/jrak.v9i1.1044","DOIUrl":"https://doi.org/10.38204/jrak.v9i1.1044","url":null,"abstract":"The formulation of the problem in this study is How Transparency, Accountability, and Community Participation regarding Vilage Fund Management in Tegalharjo village, How Transparancy, Accountability, and Community Participation Influence on Village Fund Management. The aim is to find out how Transparency, Accountability, and Community Participation are regarding the Management of Village Fund in Tegalharjo Village, to find out how the Effects of Tranparency, Accountability, and Community Participation in th Management of Village Fund. This type of research is quantitative research. This research was conducted in Tegalharjo Village Glenmore District, Banyuwangi Regency. The variables in this study are Transparancy, Accountability, and Community Participation. The population in this study were all residents of Tegalharjo Village with a total of 4.533 families. The data used primary and secondary data eith data collection techniques using questionnaires. The tests used are valitidy test, rehabilitatio test, classical assumption test, and hypothesis testig. Based on the result of research that has been carried out on all data obtained in Tegalharjo Village, Glenmore District, Banyuwangi Regency, it is concludes that transparency significantly affects the management of village funds, partial accountability significantly affects the management of village funds, partial accountability significantly affects the management of village funds, and community participation significantly affects the management of village fund.","PeriodicalId":336068,"journal":{"name":"JRAK (Jurnal Riset Akuntansi dan Bisnis)","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127037339","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

Pengaruh Corporate Social Responsibility Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Corporate Governance Sebagai Variabel Moderating Pada Perusahaan Perbankan Yang Terdaftar Di BEI 公司的社会责任和企业规模对公司治理的公司价值的影响，该公司是北注册的银行企业的温和变量

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2023-01-13 DOI: 10.38204/jrak.v9i1.1200

Nurul Hikmah, Maya Sari, Irfan

{"title":"Pengaruh Corporate Social Responsibility Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Corporate Governance Sebagai Variabel Moderating Pada Perusahaan Perbankan Yang Terdaftar Di BEI","authors":"Nurul Hikmah, Maya Sari, Irfan","doi":"10.38204/jrak.v9i1.1200","DOIUrl":"https://doi.org/10.38204/jrak.v9i1.1200","url":null,"abstract":"This study aims to analyze the effect of corporate social responsibility and company size on company value with corporate governance as a moderate variable in banking companies listed on the IDX for the 2016-2021 period. The type of approach in this study is quantitative associative by collecting data using secondary data in the form of an annual report published by the company on the official website of the IDX, www.idx.co.id. The study population is all banking companies on the IDX for the period 2016-2021. The sampling technique with purposive sampling obtained samples from 14 companies with the observation year starting from 2016-2021 so that 84 samples were obtained. The data analysis technique used in this study used moderated regression analysis (MRA) with the Statistical Program for Social Science (SPSS 20) tool. The results of this study show that corporate social responsibility affects company value. the size of the company affects the value of the company. Corporate governance is able to moderate the influence of corporate social responsibility on company values. Corporate governance is able to moderate the influence of company size on company value.","PeriodicalId":336068,"journal":{"name":"JRAK (Jurnal Riset Akuntansi dan Bisnis)","volume":"49 9","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120898939","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

Kontribusi Locus Of Control Terhadap perilaku Kecemasan Berkomputer Mahasiswa Akuntansi Universitas Muhammadiyah Jember Dalam Menggunakan Software Akuntansi 控制问题的Locus对计算机会计学学生Muhammadiyah Jember在使用会计软件方面的焦虑行为的贡献

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2023-01-13 DOI: 10.38204/jrak.v9i1.956

Rendy Mirwan Aspirandi, Diyah Probowulan, Aldi Putra Fajariyanto

引用次数: 0

Pengaruh Sistem Informasi Akuntansi dan E-Commerce terhadap Kinerja UMKM di Wilayah Banyuwangi 会计信息系统和E-Commerce对板鱼网地区UMKM性能的影响

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2023-01-12 DOI: 10.38204/jrak.v9i1.949

Wulan Nur Indahsari, M. Halim, Rendy Mirwan Aspirandy

引用次数: 1

Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud 钻石Dalam Mendeteksi财务报表舞弊分析

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2023-01-12 DOI: 10.38204/jrak.v9i1.929

引用次数: 2

Pengaruh Persepsi Manfaat, Persepsi Kemudahan, dan Persepsi Keamanan terhadap Minat Menggunakan Financial Technology pada Aplikasi Dana 利用财务技术对人们利益的感知、轻松的感知和安全的感知对他们的兴趣的影响

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2023-01-12 DOI: 10.38204/jrak.v9i1.950

Siti Umul Khoiriyah, Achmad Syahfrudin Zulkarnnaeni, M. Halim

{"title":"Pengaruh Persepsi Manfaat, Persepsi Kemudahan, dan Persepsi Keamanan terhadap Minat Menggunakan Financial Technology pada Aplikasi Dana","authors":"Siti Umul Khoiriyah, Achmad Syahfrudin Zulkarnnaeni, M. Halim","doi":"10.38204/jrak.v9i1.950","DOIUrl":"https://doi.org/10.38204/jrak.v9i1.950","url":null,"abstract":"This study aims to determine the effect of perceived benefits, perceived convenience, and perceived security on interest in using financial technology through e-wallet with the DANA application in Ajung District. The population used in this study is online and physical stores that use e-wallet with the DANA application as many as 53 shops in Ajung District. The sample in this study was selected using a purposive sampling technique. Shops that were sampled were 48 online stores and physical stores. The number of questionnaires distributed in this study were 53 questionnaires with 48 questionnaire data that could be processed. The data analysis technique used multiple linear regression analysis. Based on the results of the analysis and discussion, it shows that perceived benefits, perceived convenience, and perceived security have a positive effect on interest in using e-wallet with the DANA application. In addition, the results of the study partially show that the perceived benefits, perceived convenience, and security perceptions have an effect on interest in using e-wallet with the DANA application.","PeriodicalId":336068,"journal":{"name":"JRAK (Jurnal Riset Akuntansi dan Bisnis)","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127737747","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: 1

Analisis Penerapan PSAK 71 terhadap Pencadangan Piutang pada Perbankan

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2023-01-12 DOI: 10.38204/jrak.v9i1.951

引用次数: 0