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Contact Name
Angky Febriansyah
Contact Email
angky@email.unikom.ac.id
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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 9 No 1 (2017): Jurnal Riset Akuntansi" : 3 Documents clear
ANALISIS KEWAJARAN HARGA CINDERELLA SCHOOL OF ENGLISH FOR CHILDREN DI BANDUNG Purwanti, Arni
Jurnal Riset Akuntansi Vol 9 No 1 (2017): Jurnal Riset Akuntansi
Publisher : Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1185.203 KB) | DOI: 10.34010/jra.v9i1.533

Abstract

Penelitian ini dilakukan pada Cinderella School of English for Children Bandung. Tujuanpenelitian ini yaitu untuk menganalisis Kewajaran Harga yang ditetapkan pada Cinderella Schoolof English for Children BandungMetode yang digunakan dalam penelitian ini adalah metode deskriftif analisis. Unit analisis dalampenelitian ini adalah 257 responden orang tua siswa.  Dari analisis hasil yang diperoleh yaitu Kewajaran Harga pada Cinderella School of English for Children Bandung sudah tinggi, tetapi untuk indikator harga yang ditetapkan sudahsesuai fasilitas yang ada mendapatkan skor terendah. Untuk itu pihak Cinderella School ofEnglish for Children Bandung harus lebih memperhatikan fasilitas yang ada selama ini. Sehinggaperusahaan harus selalu merancang harga yang wajar agar dapat diterima oleh pelanggan.
MEKANISME GOOD CORPORATE GOVERNANCE, LEVERAGE DAN KINERJA KEUANGAN PERUSAHAAN Oktavia, Evi
Jurnal Riset Akuntansi Vol 9 No 1 (2017): Jurnal Riset Akuntansi
Publisher : Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1239.082 KB) | DOI: 10.34010/jra.v9i1.534

Abstract

The purpose of this research is to explain an empirical evidence about the effect of GoodCorporate Governance (GCG) mechanism and leverage on financial performance, and definewhich of the most important variables having powerful impact on the firm financial performance.Good Corporate Governance mechanism measured by using board gender, board of directors,board of commissioner, audit committee, and institutional ownership variables. Leveragemeasured by using Debt to Equity Ratio (DER) variable, while financial performance measuredby using Return on Equity (ROE) variable. This research is using secondary data, such as thefinancial report, idx statistic report, and other related information of financial industry listed inIndonesia Stock Exchange for the period of 2011 to 2015. The sample used in this research were23 companies which selected by using purposive sampling method. In this study, panel dataregression methods have been conducted to explain the effect of GCG and leverage on the firmfinancial performance.The results show that board gender has a positive and significant effect on the firmfinancial performance. Meanwhile, boards of directors, board of commissioner, audit committeeand leverage haveno significant effect on the firm financial performance. Moreover, institutionalownership has a positive effect and no significant on the firm financial performance.
PENERIMAAN PAJAK PERTAMBAHAN NILAI DIDETERMINASI OLEH JUMLAH PENGUSAHA KENA PAJAK DAN PENAGIHAN PAJAK (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Majalaya Tahun 2010-2014) Ritonga, Jayanthi Oktavia
Jurnal Riset Akuntansi Vol 9 No 1 (2017): Jurnal Riset Akuntansi
Publisher : Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1239.082 KB) | DOI: 10.34010/jra.v9i1.535

Abstract

The phenomenon that occurs in this study for the years 2011-2014 there was an increasein the Number of taxable Employers KPP Pratama Majalaya but development value added taxreceipts that is produced is decreased. The next phenomenon that occurs in 2011-2012 wherean increase in tax collection.The purpose of this study was to determine how much influence the Number of taxableEmployers on development value added tax receipts, and tax collection on development valueadded tax receipts. This study in Kantor Pelayanan Pajak (KPP) Pratama Majalaya 2010-2014.The method used is linear regression, Researchers also tested whether there aredeviations from the assumption of normality test, autocorrelation, multicollinearity, andheteroscedasticity.The results showed that there is a effect partially between the number oftaxable Employers on the value added tax receipts. And there is a effect between on tax collectionwith forced letter on the value added tax receipts.

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