JRAK (Jurnal Riset Akuntansi dan Bisnis)最新文献

{"title":"PENGARUH PERSEPSI KEBERMANFAATAN, PERSEPSI KEMUDAHAN SERTA KEAMANAN DAN KERAHASIAAN TERHADAP PENGGUNAAN E-FILING WAJIB PAJAK UMKM","authors":"Hani Chairani, Khoirina Farina","doi":"10.38204/jrak.v7i2.545","DOIUrl":"https://doi.org/10.38204/jrak.v7i2.545","url":null,"abstract":"The purpose of this study was to determine the effect of perceived usefulness, perceived convenience as well as security and confidentiality on the use e-filing of MSME taxpayers. A total of 100 taxpayer respondents were selected as the research sample. With a location in Pasar Tanah Abang Blok B Jakarta. The research data is primary data, namely distributing questionnaires to respondents. The purposive sampling method was used in this study in relation to sample collection. The data analysis method used descriptive analysis, verification and hypothesis testing using the SmartPLS version 3.2.9 program. The test results of the coefficient of determination (R2) are 84% which indicates that the use of e-filing can be influenced by perceptions of usefulness, perceptions of convenience as well as security and confidentiality. While the remaining 16% is influenced by other variables outside the research variables. The results of this study indicate that there is a positive and significant influence on perceived usefulness, perceived ease of use of e-filing, as well as security and confidentiality on the use e-filing of MSME taxpayers","PeriodicalId":336068,"journal":{"name":"JRAK (Jurnal Riset Akuntansi dan Bisnis)","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121517971","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":"Irlan Fery Jenis-Jenis Pajak Daerah, Retribusi Daerah Berpengaruh Terhadap Potensi Pendapatan Asli Daerah Era Covid-19","authors":"Irlan Fery","doi":"10.38204/jrak.v7i1.558","DOIUrl":"https://doi.org/10.38204/jrak.v7i1.558","url":null,"abstract":"Jenis-Jenis  Pajak  Daerah, Retribusi Daerah Berpengaruh Terhadap Potensi Pendapatan Asli Daerah Era Covid-19 \u0000  \u0000Irlan Fery \u0000  \u0000Fakultas Ekonomi Akuntansi Sekolah Tinggi Ekonomi Rahmaniyah \u0000irlanfery123@gmail.com \u0000  \u0000Abstract: This research component explores the original regional income of the Covid-19 era which has an important role in the contribution of local tax revenues and local levies to help poor people. Local governments must have reliable knowledge of human resource expertise and be able to identify potential sources of local revenue, especially from local taxes and levies to help finance local communities affected by the Corona outbreak. Regional original income is different from the others where the era of the Covid-19 outbreak decreased local revenue. Regional government assistance to people affected by Corona comes from financial balancing funds and the role of central and regional government from regional revenue sources in the context of implementing regional autonomy, namely from local revenue, balance funds, regional loans and other legal regional income. The method used in this research is using the PLS (Partial Least Square) test tool. This study used primary data in the form of a questionnaire and distributed to 250 two hundred and fifty respondents who were taxpayers who returned a sample of 150 taxpayers. The population in this study was carried out at hotels & restaurants, regional fees, BUMD, and others in Musi Banyuasin Regency. The results showed that the types of local taxes and levies have an effect on the potential for local revenue. Regional taxes and levies that are not potential, effective, efficient and economical in the end will harm the community and local government as tax collectors because taxes and levies do not hit the target and the realization of regional revenues is not optimal. With the more regional needs can be financed by Regional Original Revenue, the higher the quality level of regional autonomy, the more self-reliant the regional finances are. \u0000  \u0000Keyword: types of local taxes, levies, potential local revenue. \u0000  \u0000Abstraks: Komponen penelitian ini mengexplorasi pendapatan asli daerah era Covid-19 yang mempunyai peranan penting terhadap kontribusi penerimaan pajak daerah dan retribusi daerah guna membantu masyarakat yang tidak mampu. Pemerintah daerah harus mempunyai pengetahuan keahlian sumberdaya mnusia yang andal dan dapat mengidentifikasikan tentang sumber-sumber pendapatan asli daerah yang potensial terutama dari pajak daerah dan retribusi daerah guna membantu keuangan masyarakat daerah yang terdampak wabah Corona. Pendapatan asli daerah berbeda dengan yang lainya dimana era wabah Covid-19 pendapatan asli daerah berkurang. Bantuan pemerintah daerah pada rakyat yang terdampak Corona berasal dari dana perimbangan keuangan serta peran pemerintah pusat dan daerah dari  sumber-sumber penerimaan daerah dalam rangka penyelenggaraan otonomi daerah adalah dari pendapatan asli daerah, dana perimbanga","PeriodicalId":336068,"journal":{"name":"JRAK (Jurnal Riset Akuntansi dan Bisnis)","volume":"29 4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131545375","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":"PERAN TEKNOLOGI INFORMASI PADA PERUBAHAN ORGANISASI DAN FUNGSI AKUNTANSI MANAJEMEN","authors":"Novianti Indah Putri, Mira Ismirani Fudsyi, Rita Komalasari, Zen Munawar","doi":"10.38204/jrak.v7i2.625","DOIUrl":"https://doi.org/10.38204/jrak.v7i2.625","url":null,"abstract":"Saat ini di dunia bisnis terjadi perubahan dengan kecepatan yang lebih cepat dan lebih cepat. Alasan yang diberikan untuk ini adalah globalisasi, investasi teknologi informasi (TI) yang tinggi dan laju perubahan teknologi yang cepat. . Dengan adopsi teknologi informasi yang populer, model bisnis dan jenis layanan di industri sangat dipengaruhi. Pertimbangkan industri jasa profesional seperti kantor akuntan, jasa adalah kegiatan bisnis utama dalam pekerjaan mereka sehari-hari. Perusahaan-perusahaan ini sekarang menghadapi masalah kritis tentang bagaimana menerapkan teknologi informasi secara efektif dan meningkatkan kualitas layanan mereka. Organisasi merespons dengan cara yang berbeda dan pada tingkat yang berbeda terhadap berbagai peluang dan tekanan berbasis teknologi informasi. Tujuan dari penelitian ini adalah untuk fokus pada efek perubahan organisasi terkait teknologi informasi pada fungsi akuntansi manajemen dan untuk berkontribusi pada tubuh pengetahuan tentang sejauh mana teknologi informasi mempengaruhi kemampuan untuk menyelesaikan tugas akuntansi, kemudian menemukan manfaat strategis teknologi informasi yang diinvestasikan dengan aktivitas nilai yang sesuai. Hubungan antara teknologi informasi dan praktik akuntansi diselidiki secara kualitatif menggunakan enam studi kasus dan akan mengukur dampak teknologi informasi pada tugas akuntan. Temuan menunjukkan kecenderungan untuk perubahan dan desentralisasi tugas akuntansi. Temuan menunjukkan bahwa investasi TI memang membantu untuk kegiatan dalam kegiatan bisnis sehari-hari di perusahaan tersebut, apakah itu strategi-sentris, manajerial, atau kegiatan operasional.","PeriodicalId":336068,"journal":{"name":"JRAK (Jurnal Riset Akuntansi dan Bisnis)","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114160394","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 PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI","authors":"Gayatria Oktalina","doi":"10.38204/jrak.v7i2.608","DOIUrl":"https://doi.org/10.38204/jrak.v7i2.608","url":null,"abstract":"This study is entitled Analysis of the Effect of Cash Turnover and Accounts Receivable Turnover on Profitability. The sample of this research are 13 mining companies listed on the IDX with purposive sampling method. This study uses a quantitative-descriptive method based on financial statement data recorded on the Indonesia Stock Exchange in 2018-2020. Statistical analysis technique used multiple linear regression using SPSS V.23. The results of the study prove that there is an influence of cash turnover on company profitability, there is an influence of accounts receivable turnover on company profitability, and there is an influence between the two variables on company profitability.","PeriodicalId":336068,"journal":{"name":"JRAK (Jurnal Riset Akuntansi dan Bisnis)","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127507608","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 TINGKAT PENGETAHUAN PERPAJAKAN DAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI","authors":"Lesi Hertati","doi":"10.38204/jrak.v7i2.560","DOIUrl":"https://doi.org/10.38204/jrak.v7i2.560","url":null,"abstract":"DAFTAR PUSTAKA \u0000Anggraeni,Dini.(2012).KontribusiPajak Daerah TerhadapPendapatanAsliDaerah Tahun2010dan2011 (StudiKasusDinasPendapatanDaerahKabupatenSleman).TugasAkhir,JurusanAkuntansiFakultasEkonomi,UniversitasNegeriYogyakarta.Yogyakarta. \u0000Andirawan, N. F., & Salean, D. (2016). Analisis Metode Altman Z-Score Sebagai Alat Prediksi Kebangkrutan Dan Pengaruhnya Terhadap Harga Saham Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Ekonomi Akuntansi, 1(1), 67–82. \u0000Brigham, & Houston. (2012). Dasar - Dasar Manajemen Keuangan (Fifth). Jakarta: Salemba Empat. \u0000Brimantyo, H., Topowijono, & Husaini, A. (2013). Penerapan Analisis Altman Z-Score Sebagai Salah Satu Alat Untuk Mengetahui Potensi Kebangkrutan Perusahaan (Pada Perusahaan \u0000Dede Nurhayati. (2015). Pengaruh Prediksi Kebangkrutan Dengan Menggunakan Metode Altman Z-Score dan Springate Terhadap Harga Saham (Studi Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia). \u0000Dewi, F. (2016). Pengaruh Pengetahuan Perpajakan Dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Kasus Pada Wajib Pajak Badan Di Kpp Pratama Sidoarjo Selatan) (Doctoral Dissertation, Stie Mahardhika Surabaya). \u0000Edward I. Altman. (1968). Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy. The Journal of Finance, 23(4), 589–609. \u0000Elizabeth C. A (2020) Pribadi, Kepatuhan Wajib Pajak Orang. \"Pengaruh Modernisasi Sistem Administrasi Perpajakan Dan Pengetahuan Perpajakan Terhadap.\" \u0000Fajriyah, Nurul. (2020). Pengaruh Pengetahuan Perpajakan, Modernisasi Sistem Administrasi Perpajakan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Diss. Universitas Komputer Indonesia,. \u0000Ferdian, T (2020). Pajak Kuat Indonesia Maju. https://www.pajak.go.id/id/artikel/perlu-diketahui-ini-penyebab-timbulnya-utang-pajak \u0000Gantino.R (2018). Prediction Guidelines for Perfomance Using Springate Model and Influence on Stock Return Property & Real Estate and Food & Beverage Sectors Listed on Indonesia Stock Exchange. The Journal of Social Sciences Research, (SPI 2), 110–116. \u0000Gantino.R, Hertati .L. Ilyas.M. (2021). Taxpayer Compliance Model Moderated by Socialization Taxation SMEs in Indonesia. International Journal of Scientific and Research Publications, 11, (2), 2250-3153 \u0000Gordon LV Springate. (1978). Predicting the possibility of failure in a Canadian firm: A discriminant analysis. Simon Fraser University. \u0000Ghozali.I (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23 (Delapan). Semarang: Badan Penerbit Universitas Diponegoro. \u0000Hertati.L , Zarkasy.W, Adam.M., Umar.H, Suharman.H.(2020). Decrease in Labor Levels in the Covid-19 Government Budget.  Ilomata International Journal of Tax & Accounting. 1 ( 4)  . 193-209 \u0000Hertati..L.Asmawati,,Widiyanti..M. (2021). Peran Sistem Informasi Manajemen Di Dalam Mengendalikan Operasional Badan Usaha Milik Daerah. Insight Management Journal, 1 (2). 55-67. \u0000Hery. (2018). Analisis Laporan Keuangan","PeriodicalId":336068,"journal":{"name":"JRAK (Jurnal Riset Akuntansi dan Bisnis)","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122542884","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 KUALITAS INFORMASI AKUNTANSI MELALUI PENDEKATAN TEORI INSTITUSIONAL ISOMORFISME","authors":"","doi":"10.38204/jrak.v7i2.631","DOIUrl":"https://doi.org/10.38204/jrak.v7i2.631","url":null,"abstract":"Changes to a system within the organization are carried out simply to get recognition or awards rather than to improve performance substantively. Performance reports that have been made by government agencies are only meant to fulfill regulatory and regulatory requirements and do not reflect the performance that occurs in the field. This study examines and analyzes how local governments improve the quality of accounting information in terms of institutional isomorphism theory. The research method used is a qualitative method so that it can explore and understand the data in more depth. The local government in Indonesia was chosen as the object of research because it has a characteristic in the current application of New Public Management (NPM). The analysis was carried out using three indicators that describe institutional isomorphism (coercive, mimetic, and normative). The results show that regulation, management commitment, and human resource competence have a positive impact on the implementation of the preparation of financial statements according to standards and the quality of accounting information produced.","PeriodicalId":336068,"journal":{"name":"JRAK (Jurnal Riset Akuntansi dan Bisnis)","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134363205","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 PENERAPAN AKUNTANSI SUMBERDAYA MANUSIA DAN DAMPAKNYA TERHADAP LAPORAN KEUANGAN DAN KINERJA PERUSAHAAN","authors":"Budi Lesmana, Dedi Karmana, Dadad Zainal Musadad","doi":"10.38204/jrak.v7i2.621","DOIUrl":"https://doi.org/10.38204/jrak.v7i2.621","url":null,"abstract":"Human Resource Accounting currently has not or is not even applied in conventional accounting. This is because the Statement of Financial Accounting Standards is not recognized as an asset. Even so, companies may make other reports where the objective is to recognize human resources as assets that will be presented in the balance sheet of the fixed assets group. \u0000The application of conventional accounting that has been carried out by PT PCX can be concluded that the financial performance as measured by the liquidity ratio, solvency, profitability is a different result than if the company applied Human Resource Accounting. \u0000 Testing is carried out by compiling financial reports in accordance with the Human Resource Accounting concept then conducting financial analysis both on conventional and Human Resource Accounting based financial reports. From the results of this analysis that with the application of Human Resource Accounting company performance is assessed rationally and accurately because by recognizing the human resources as assets. \u0000  \u0000Kata Kunci : Akuntansi Sumber Daya Manusia.","PeriodicalId":336068,"journal":{"name":"JRAK (Jurnal Riset Akuntansi dan Bisnis)","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116516229","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 PEMBATASAN SOSIAL BERSKALA BESAR (PSBB) SELAMA PANDEMI COVID-19 TERHADAP TINGKAT PENJUALAN UMKM","authors":"Jonathan Lucky","doi":"10.38204/jrak.v7i2.614","DOIUrl":"https://doi.org/10.38204/jrak.v7i2.614","url":null,"abstract":"The Covid-19 pandemic has had an impact on various business sectors, including the MSME sector. The existence of restrictions on activities affects business activities in which business actors must limit the number of visitors. This will have an impact on the level of sales generated. The results of research conducted at one of the UMKM  indicated that the existence of restrictions on social activities caused the level of sales to fluctuate. The lowest level of sales occurred at the beginning of the period of limiting social activities, then increased in line with the relaxation of restrictions on social activities.","PeriodicalId":336068,"journal":{"name":"JRAK (Jurnal Riset Akuntansi dan Bisnis)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130570005","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 Cost Of Quality Terhadap Tingkat Design Quality Produk","authors":"Budi Lesmana","doi":"10.38204/JRAK.V7I1.301","DOIUrl":"https://doi.org/10.38204/JRAK.V7I1.301","url":null,"abstract":"Quality has become part of the business strategy to increase competitive advantage. Companies that use quality as a strategic tool will have a competitive advantage over their competitors in controlling the market. This research aims to determine and obtain data on Total Quality Management used in regulating the cost of quality and the level of design quality, so as to explain the relationship and influence between the components of quality costs and the level of design quality, also to determine the effect of the influence of cost of quality, cost prevention, appraisal cost, internal failure cost, external failure cost, to the level of design quality, thus it is expected to provide benefits to all parties who are interested in and have an interest in product quality issues, both for companies and the general public as users of the products produced. The research method used is descriptive-analytical method with a case study approach and the research analysis was carried out by quantitative testing with the help of the Path Analysis Method so that the research results obtained that the Cost of Quality greatly influences the results of design quality either partially or simultaneously. The influence of the effect of cost of quality simultaneously on design quality is 89.3647%, the remaining 10.6353% is the influence of other influences not examined and the closeness of the relationship between prevention cost and appraisal cost is 0.35884, between prevention cost and internal failure cost is -0.50510 , between prevention cost and external failure cost is -0.29592, between prevention cost and design quality is -0.67462 so that companies are expected to pay more attention in the future and increase the components of prevention cost and appraisal cost which will reduce internal components. failure cost and external failure cost so that product quality will be maintained.","PeriodicalId":336068,"journal":{"name":"JRAK (Jurnal Riset Akuntansi dan Bisnis)","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126401619","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 Penerapan Akuntansi Pada UMKM di Kota Pontianak","authors":"Risal, Renny Wulandari","doi":"10.38204/JRAK.V7I1.517","DOIUrl":"https://doi.org/10.38204/JRAK.V7I1.517","url":null,"abstract":"Penelitian ini digagas dari pengamatan serta wawancara yang dilakukan kepada para pelaku UMKM yang ada di Kota Pontianak, di mana sebagian besar dari para pelaku UMKM belum menyusun laporan keuangan. Mereka hanya melakukan pencatatan secara sederhana dalam aktivitas usahanya. Penelitian ini bertujuan untuk menganalisis penerapan akuntansi serta peran teknologi informasi pada UMKM di Kota Pontianak. Penelitian ini menggunakan pendekatan kualitatif. Analisis data kualitatif dilakukan dengan model interaktif. Jenis data yang digunakan adalah data primer yang diperoleh dari hasil wawancara. Hasil penelitian menunjukkan bahwa pelaku UMKM belum memahami proses akuntansi secara utuh. Setiap aktivitas transaksi yang terjadi belum dicatat secara konsisten, masih ada pelaku UMKM yang hanya melakukan pencatatan jika nilai transaksinya relatif besar, pelaku UMKM termotivasi menyusun laporan keuangan disebabkan kebutuhan modal usaha, dan teknologi informasi sangat berperan dalam mendukung perkembangan usaha dalam hal ini penggunaan aplikasi atau software akuntansi untuk pembuatan laporan keuangan usaha.","PeriodicalId":336068,"journal":{"name":"JRAK (Jurnal Riset Akuntansi dan Bisnis)","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134547883","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}