JRAK (Jurnal Riset Akuntansi dan Bisnis)最新文献_第4页

Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Organisasi Lembaga Mahasiswa UST Dengan Motivasi Sebagai Variabel Moderasi 预算参与对学生组织绩效的影响，其动机为温和型变量

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2022-07-19 DOI: 10.38204/jrak.v8i2.979

Dewi Kusuma Wardani, Leni Mulyani

引用次数: 0

Pengaruh Integritas, Obyektivitas, Dan Kompetensi Terhadap Kinerja Aparat Pengawasan Intern Pemerintah (APIP) Dengan Budaya Organisasi Sebagai Variabel Moderasi Pada Inspektorat Daerah Kabupaten Asahan 对阿汗摄政检查区域内以文化为温和变量的政府内部监督机构(APIP)的正直、观察力和能力的影响

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2022-07-19 DOI: 10.38204/jrak.v8i2.978

Erni Murniati, Maya Sari, Eka Nurmala Sari

{"title":"Pengaruh Integritas, Obyektivitas, Dan Kompetensi Terhadap Kinerja Aparat Pengawasan Intern Pemerintah (APIP) Dengan Budaya Organisasi Sebagai Variabel Moderasi Pada Inspektorat Daerah Kabupaten Asahan","authors":"Erni Murniati, Maya Sari, Eka Nurmala Sari","doi":"10.38204/jrak.v8i2.978","DOIUrl":"https://doi.org/10.38204/jrak.v8i2.978","url":null,"abstract":"This study aims to determine, analyze and test, the effect of integrity on APIP performance. To find out, analyze and test the effect of objectivity on APIP's performance. To find out, analyze and test the effect of competence on APIP performance. To find out, analyze and test organizational culture to moderate the influence of integrity on APIP's performance. To find out, analyze and test organizational culture to moderate the effect of objectivity on APIP's performance. To find out, analyze and test organizational culture to moderate the influence of competence on APIP performance. The object of this research is the Office of the Inspectorate of Asahan Regency. The sample in this study were 36 (Thirty Six) Auditors and P2UPD at the Inspectorate Office of Asahan Regency. The research approach uses quantitative associative. This research uses data analysis method using SmartPLS.3 software which is run with computer media. In this study, the research instrument used was a questionnaire/questionnaire. The variable measurement scale used in this study is to use an ordinal scale in the form of an item scale. The results of this study indicate that the Integrity variable affects APIP performance, Objectivity affects APIP performance, Competence affects APIP performance, organizational culture moderates the influence of integrity on APIP performance, organizational culture moderates the effect of objectivity on APIP performance, organizational culture does not moderate the influence of competence on performance. APIP","PeriodicalId":336068,"journal":{"name":"JRAK (Jurnal Riset Akuntansi dan Bisnis)","volume":"172 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122174569","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 Fasilitas Belajar Dan Kapasitas Guru Terhadap Pemahaman Akuntansi Dengan ILC Sebagai Variabel Moderasi Pada Smk Akuntansi Bagian Medan Utara 学习设施和教师能力对会计理解的影响，ILC是Medan区温和变量

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2022-07-19 DOI: 10.38204/jrak.v8i2.981

Adi Harianto, Eka Nurmala Sari, Irfan

{"title":"Pengaruh Fasilitas Belajar Dan Kapasitas Guru Terhadap Pemahaman Akuntansi Dengan ILC Sebagai Variabel Moderasi Pada Smk Akuntansi Bagian Medan Utara","authors":"Adi Harianto, Eka Nurmala Sari, Irfan","doi":"10.38204/jrak.v8i2.981","DOIUrl":"https://doi.org/10.38204/jrak.v8i2.981","url":null,"abstract":"The purpose of this study was to determine, test and analyze the effect of learning facilities on accounting understanding at the Accounting Vocational School in North Medan, the effect of teacher capacity on accounting understanding at the Accounting Vocational School in North Medan, Internal Locus of control moderated learning facilities and teacher capacity on accounting understanding at the Accounting Vocational School. in North Medan. This study uses a quantitative associative approach with data collection techniques through library research and questionnaires. The research population is class XI Accounting SMK students in North Medan, totaling 175 students. The data analysis of this research used quantitative data analysis techniques. The statistic used is Structural Equation Model - Partial Least Square (SEM-PLS). Software to process this research data using SmartPLS. The results showed that accounting learning facilities had a effect on accounting understanding. The better the available accounting learning facilities, the more students' understanding of accounting will increase. Teacher capacity has a significant effect on accounting understanding. The higher the level of teacher capacity, the higher the level of accounting ability. Internal Locus Of Control does not moderate the effect of learning facilities and teacher capacity on accounting understanding","PeriodicalId":336068,"journal":{"name":"JRAK (Jurnal Riset Akuntansi dan Bisnis)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132500394","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 Return on Asset (ROA), Biaya Operasional Pendapatan Operasional (BOPO), dan Capital Adequacy Ratio (CAR) Terhadap Bagi Hasil Deposito Mudharabah Pada Bank UMUM Syariah di Indonesia

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2022-07-19 DOI: 10.38204/jrak.v8i2.980

Ahmad Rasyid Daulay, Widya Astuti, Irfan

{"title":"Pengaruh Return on Asset (ROA), Biaya Operasional Pendapatan Operasional (BOPO), dan Capital Adequacy Ratio (CAR) Terhadap Bagi Hasil Deposito Mudharabah Pada Bank UMUM Syariah di Indonesia","authors":"Ahmad Rasyid Daulay, Widya Astuti, Irfan","doi":"10.38204/jrak.v8i2.980","DOIUrl":"https://doi.org/10.38204/jrak.v8i2.980","url":null,"abstract":"Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Return On Asset (ROA), Biaya Operasional Pendapatan Operasional (BOPO), dan Capital Adequacy Ratio (CAR) terhadap Bagi Hasil Deposito Mudharabah pada Bank Umum Syariah baik secara parsial maupun simultan. Penelitian ini menggunakan metode asosiatif dengan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa Return On Asset (ROA) tidak berpengaruh terhadap Bagi Hasil Deposito Mudharabah Bank Umum Syariah di Indonesia. Hal ini disebabkan yang berarti bahwa jika tingkat ROA naik maka akan terjadi penurunan pada bagi hasil Deposito Mudharabah.karena Bank lebih cenderung menggunakan dana yang bersumber dari masyarakat dan dari pendapatan bank sebagai mudharib untuk memberikan imbal hasil kepada nasabah. Biaya Operasional Pendapatan Operasional (BOPO) tidak berpengaruh terhadap Bagi Hasil Deposito Mudharabah pada Bank Umum Syariah di Indonesia karena meskipun efisiensi bank syariah cukup tinggi namun tingkat suku bunga Bank Indonesia yang relatif tinggi menjadi dasar pertimbangan bank umum syariah dalam menjaga dana pihak ketiga dengan memberikan porsi bagi hasil yang lebih besar kepada nasabahnyap. Capital Adequacy Ratio (CAR) tidak berpengaruh terhadap Bagi Hasil Deposito Mudharabah pada Bank Umum Syariah di Indonesia karena Terhambatnya ekspansi usaha akibat tingginya CAR yang pada akhirnya akan mempengaruhi kinerja keuangan bank tersebut. Return On Asset (ROA), Beban Operasional Pendapatan Operasional (BOPO), Capital Adequacy Ratio (CAR) secara bersama-sama (Simultan) tidak berpengaruh terhadap Bagi Hasil Deposito Mudharabah","PeriodicalId":336068,"journal":{"name":"JRAK (Jurnal Riset Akuntansi dan Bisnis)","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124019682","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

Pengaruh Partisipasi Anggaran Dan Kejelasan Sasaran Anggaran Terhadap Penyerapan Anggaran Dengan Komitmen Organisasi Sebagai Variabel Moderating Pada Badan Pengawas Pemilihan Umum Provinsi Sumatera Utara 预算参与和清晰的预算目标影响，以组织承诺为温和型变量对苏门答腊省北部选举监督机构的影响

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2022-07-19 DOI: 10.38204/jrak.v8i2.982

Rudi Junjungan Sirait, Eka Nurmala Sari, Widia Astuty

{"title":"Pengaruh Partisipasi Anggaran Dan Kejelasan Sasaran Anggaran Terhadap Penyerapan Anggaran Dengan Komitmen Organisasi Sebagai Variabel Moderating Pada Badan Pengawas Pemilihan Umum Provinsi Sumatera Utara","authors":"Rudi Junjungan Sirait, Eka Nurmala Sari, Widia Astuty","doi":"10.38204/jrak.v8i2.982","DOIUrl":"https://doi.org/10.38204/jrak.v8i2.982","url":null,"abstract":"The purpose of this study was to examine and analyze the effect of budget participation and clarity of budget targets on budget absorption moderated by direct or moderate organizational commitment. The approach used in this research is an explanatory approach. The population in this study is the entire Regency/Municipal General Elections Supervisory Agency of North Sumatra Province that conducts the 2020 regional elections, totaling 23 regencies/cities. The sample in this study was taken by 4 people from the General Election Oversight Board of the Regency / City of North Sumatra Province consisting of 23 korsek and 81 BAWASLU members so that the number of respondents was 104 people. Data collection techniques in this study used documentation studies, and questionnaires. The data analysis technique in this study uses a quantitative approach using statistical analysis by using the Auter Model Analysis test, Inner Model Analysis, and Hypothesis Testing. Data processing in this study using the PLS (Partial Least Square) software program. The results of this study prove that 1) Budget participation have a effect on budget absorption, 2) Clarity of budget targets have a significant effect on budget absorption, 3) Organizational commitment is not able to moderate the effect of budget participation on budget absorption, 4) Organizational commitment is not able to moderate the effect of clarity of budget targets on budget absorption of the General Elections Supervisory Agency of North Sumatra Province","PeriodicalId":336068,"journal":{"name":"JRAK (Jurnal Riset Akuntansi dan Bisnis)","volume":"183 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115060092","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

Peran Akuntan Dengan Kompetensi Teknologi Informasi Pada UMKM Di Era Globalisasi 在全球化时代，会计与信息技术能力的角色

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2022-07-19 DOI: 10.38204/jrak.v8i2.975

Novianti Indah Putri, Mira Ismirani Fudsy, Dedi Karmana, Sakti Muda Nasution, Zen Munawar, Budi Lesmana

引用次数: 7

Analisis Pasar Tenaga Kerja Dalam Perspektif Ekonomi Islam

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2022-07-19 DOI: 10.38204/jrak.v8i2.977

引用次数: 0

Peran Akuntansi Dalam Mewujudkan Good Governance (Studi Kasus Pada Desa Sukowiryo Kabupaten Bondowoso) 会计在良好治理方面的作用(Bondowoso村案例研究)

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2022-07-14 DOI: 10.38204/jrak.v8i2.874

Niken Wahyu Cahya Christianti, Yulinartati, Astrid Maharani

{"title":"Peran Akuntansi Dalam Mewujudkan Good Governance (Studi Kasus Pada Desa Sukowiryo Kabupaten Bondowoso)","authors":"Niken Wahyu Cahya Christianti, Yulinartati, Astrid Maharani","doi":"10.38204/jrak.v8i2.874","DOIUrl":"https://doi.org/10.38204/jrak.v8i2.874","url":null,"abstract":"This study aims to determine the role of accounting in realizing Good Governance. The principles of Good Governance used in this research are accountability, transparency, responsibility, strategic vision, efficiency and effectiveness. The type of research used is qualitative research. Data collection techniques using interview techniques, observation, literature study, documentation techniques, internet searching. The results show that accounting has a very important role in realizing good governance. The role of accounting in realizing accountability is a benchmark for assessing the performance of Sukowiryo Village, Bondowoso Regency, and can also support public sector organizations to account for all tasks and authorities carried out in accordance with the goals that have been set. In realizing transparency, accounting can guarantee the accuracy and truth of the information disseminated in the village. Meanwhile, in realizing responsibility, accounting can help accountability for the use of APBDes and RKP-Village funds in Sukowiryo Village, Bondowoso Regency. The role of accounting in realizing the strategic vision is to assist in the preparation of the RKP-Village which can be used to consider costs with the aim of achieving the targets to be set. The role of accounting in realizing efficiency and effectiveness is to be able to assist the process of budgeting funds so that they can be carried out optimally. Barriers to the role of accounting in realizing good governance are not too serious for the sustainability of the program of activities carried out, namely human resources who do not understand accounting, but it is not a big problem to realize good governance in society. everything can be handled properly by conducting socialization and accounting training.","PeriodicalId":336068,"journal":{"name":"JRAK (Jurnal Riset Akuntansi dan Bisnis)","volume":"90 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124235424","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

Systematic Literature Review: Aplikasi Siskeudes Meningkatkan Kualitas Akuntabilitas Keuangan Desa Dan Kinerja Perangkat Desa 系统阅读审查:系统应用程序提高了农村财务问责质量和农村设备性能

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2022-07-14 DOI: 10.38204/jrak.v8i2.799

Putu Dhika Yahya Lajaba, M. Halim, Rendy Mirwan Aspirandi

{"title":"Systematic Literature Review: Aplikasi Siskeudes Meningkatkan Kualitas Akuntabilitas Keuangan Desa Dan Kinerja Perangkat Desa","authors":"Putu Dhika Yahya Lajaba, M. Halim, Rendy Mirwan Aspirandi","doi":"10.38204/jrak.v8i2.799","DOIUrl":"https://doi.org/10.38204/jrak.v8i2.799","url":null,"abstract":"This study aims to provide a systematic literature review on the factors that influence the Siskeudes application to improve the quality of village financial accountability and the performance of village officials. This study uses a qualitative approach to document research with a systematic literature review as a research data analysis tool. The systematic literature review process consists of three stages, namely planning, implementation, and reporting. The initial study found 460 articles, the study used 12 articles based on inclusion and exclusion criteria for further analysis. There is data extraction that can answer research questions. The results of a systematic literature review from journals from 2015 to 2021 stated that the factors influencing the Siskeudes application to improve the quality of village financial accountability and the performance of village officials were the data input process, application use, information technology infrastructure, human resources, budget and financial knowledge. village, village budget preparation, transparency, and financial reports. The main influencing factors are the process of inputting data and using applications where the village government must provide education and training on a regular basis, coordinate with assistants and trainers from the center, provide support and motivation for staff/employees in the learning process, provide adequate facilities and infrastructure. will be used to improve human resources.","PeriodicalId":336068,"journal":{"name":"JRAK (Jurnal Riset Akuntansi dan Bisnis)","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128854625","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

Relevansi Informasi Laba, Nilai Buku Ekuitas, Arus Kas Operasi, dan Dividen Terhadap Harga Saham 利润信息相关性、股本价值、现金流动经营和股票价格股息

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2022-07-14 DOI: 10.38204/jrak.v8i2.755

Clarissa Serena Elargo, Carmel Meiden

{"title":"Relevansi Informasi Laba, Nilai Buku Ekuitas, Arus Kas Operasi, dan Dividen Terhadap Harga Saham","authors":"Clarissa Serena Elargo, Carmel Meiden","doi":"10.38204/jrak.v8i2.755","DOIUrl":"https://doi.org/10.38204/jrak.v8i2.755","url":null,"abstract":"In investment activities, investors need accounting information as a basis for making decisions. To be useful for decision making, the information must meet the relevant qualities seen from the reaction of the capital market through stock price movements. Since earnings is not the only indicator used to measure a company's financial performance, many studies have been conducted and developed to investigate new alternatives for measuring value relevance. Therefore, this study is interested in adding other information variables, namely operating cash flows and dividends. The manufacturing industry sector is an interesting sector to study because the manufacturing industry sector continues to grow and continues to increase from time to time. This study aims to determine the value relevance of accounting information on manufacturing companies listed on the IDX for the period 2011-2020. The object of this research is the annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange for the period 2011-2020. Based on the purposive sampling method, a sample of 380 observations was obtained consisting of 38 companies per year. The data analysis techniques used in this research are pooling test, classical assumption test, descriptive statistical test, F test, t test and coefficient of determination test. The results of the tests carried out show that the data can be pooled. From the results of the t-test, each of the four accounting variables tested has a sig value below 0.05 with a positive sign coefficient. The Adjusted R2 value of earnings and book value of equity is 73% and the Adjusted R2 value of earnings, book value of equity, operating cash flow and dividends is 76.4%. \u0000 The conclusion of this research indicates that there is insufficient evidence that earnings, book value of equity, operating cash flow and dividends have a positive effect on stock prices. \u0000 \u0000Key words: Earnings, Book Value of Equity, Operating Cash Flow, Dividends and Stock Prices","PeriodicalId":336068,"journal":{"name":"JRAK (Jurnal Riset Akuntansi dan Bisnis)","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123859907","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