cover
Contact Name
Angky Febriansyah
Contact Email
angky@email.unikom.ac.id
Phone
-
Journal Mail Official
angky@email.unikom.ac.id
Editorial Address
-
Location
Kota bandung,
Jawa barat
INDONESIA
JRA: Jurnal Riset Akuntansi
ISSN : 20860447     EISSN : 26555484     DOI : -
Core Subject : Economy,
JRA diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unikom setiap 6 bulan sekali dengan tujuan menyebarluaskan informasi hasil riset akuntansi kepada para akademisi, praktisi, mahasiswa dan lainnya meliputi bidang akuntansi dan ekonomi.
Arjuna Subject : -
Articles 3 Documents
Search results for , issue " Vol 7 No 2 (2015): Jurnal Riset Akuntansi" : 3 Documents clear
Kajian atas Perbedaan atas Akuntansi Konvensional dengan Akuntansi Syariah (Review antar Jurnal) Komala, Adeh Ratna
Jurnal Riset Akuntansi Vol 7 No 2 (2015): Jurnal Riset Akuntansi
Publisher : Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v7i2.522

Abstract

Secara keseluruhan baik Askary maupun Hameed memaparkan beberapakelebihan dari Akuntansi Islam, diantarnya:  - Akuntansi Islam memiliki dasar hukum yang jelas yaitu Al-Quran (Wahyu),  - Akuntansi Islam bertujuan untuk menciptakan kesejahteraan manusia,  - Akuntansi Islam dalam penerapannya terkandung campur tangan Sang Pencipta. Hal ini  menumbuhkan rasa optimis dalam menjalankannya.  Agama (agama Islam) dan akuntansi bukan hal yang terpisah.  Agama adadidalam akuntansi.  Al-quran secara gamblang memberikan arahan yang jelas dalammenerapkan Akuntansi.  Perlunya menerapkan Akuntansi Islam bahkan sampai padapengukuran akuntansi, diatur dalam Al-quran.
ANALISIS PENGARUH KUALITAS PELAYANAN DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA BANDUNG CICADAS Febriansyah, Angky
Jurnal Riset Akuntansi Vol 7 No 2 (2015): Jurnal Riset Akuntansi
Publisher : Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (923.578 KB) | DOI: 10.34010/jra.v7i2.523

Abstract

Quality of service and knowledge of taxation is one of the factors that mayaffect taxpayer compliance, So expect good service quality and level of knowledge isalso good for the taxpayer compliance rate is increasing. The purpose of this study todetermine the effect of service quality and knowledge of taxation on individual taxpayercompliance in the tax office Cicadas Pratama Bandung.The method used in this research is descriptive method and verifikatif,Descriptive method used to determine the variable description quality of service andtaxation knowledge variables and variable individual taxpayer compliance whileverifikatif to determine the correlation between service quality and compliance of anindividual taxpayer and the correlation of knowledge of taxation and individual taxpayercompliance. To determine the effect of service quality and knowledge of taxation onindividual taxpayer compliance used statistical tests.  The test statistic used is thecalculation of Person Product Moment correlation, coefficient of determination,hypothesis test using the software SPSS 15.0 for windows.The results of this study indicate that the quality of service and knowledge oftaxation have a significant effect in improving taxpayer compliance in individual taxoffice Pratama Bandung Cicadas. There is a correlations between service quality andknowledge of taxation with an individual taxpayer compliance in the tax office PratamaBandung Cicadas that is equal to 49.6%.
PENGARUH PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN (Studi Kasus Pada Perusahaan Manufaktur Sektor Otomotif dan Komponen Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2013) Astuti, Wati Aris; Nurpadilah, Itsna
Jurnal Riset Akuntansi Vol 7 No 2 (2015): Jurnal Riset Akuntansi
Publisher : Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v7i2.524

Abstract

This study aims to determine how much influence the profitability of thedividend policy on the automotive sector and manufacturing companies of componentslisted in the Indonesia Stock Exchange.The method used in this research is descriptive analysis and verification.Statistical tests used in the multiple regression analysis through the testing phaseclassical assumption test, regression analysis, partial correlation analysis, coefficient ofdetermination and hypothesis testing using SPSS V.21 .1 for windows.Results of testing the hypothesis in this study show that changes in theprofitability of significant and positive impact on dividend policy on the automotivesector and manufacturing companies of components listed in the Indonesia StockExchange.

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