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Contact Name
Angky Febriansyah
Contact Email
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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 6 Documents
Search results for , issue "Vol 9 No 1 (2017): Jurnal Riset Akuntansi" : 6 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.
Tinjauan Atas Prosedur Persediaan Barang Dagang pada PT. Perkebunan Nusantara VIII Unit Industri Hilir Teh Bandung Sukanda, Rini Septiani; Yulianti, Yuni
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 (1237.289 KB)

Abstract

PT. Perkebunan Nusantara VIII Unit Industri Hilir Teh Bandung Tea Industry is a company engaged in the field of tea processing end, where the production of the results will be used as trade goods inventory. Inventory is one of the assets of the smooth running of operational activities to support companies that trade goods goods inventory at any time fixed would be sure in order for sales activities. A problem that often occurs is the buildup of in the warehouse items so that items being damaged, and the possibility of goods being expired. The purpose of this research was conducted to find out how the application of the procedures and know the merchandise inventory constraints as well as the efforts made by PT. Perkebunan Nusantara VIII Unit Industri Hilir The Bandung. The research method used is descriptive method, by mean of observation and interviews as well as the study of librarianship. Based on the results of the study it can be concluded that the application of the procedure of trade goods inventory include the admission procedure of trademark part production, storage of goods and merchandise spending.
PENGARUH PENYULUHAN, PELAYANAN, DAN PENGAWASAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN KEGIATAN USAHA (Survey pada KPP Pratama di Wilayah Jawa Barat I) Sugeng, Bardjo; Rahmatillah, Siti Zainab
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 (1206.053 KB)

Abstract

Penelitian bertujuan untuk mengetahui apakah penyuluhan, pelayanan, dan pengawasan berpengaruh terhadap kepatuhan Wajib Pajak Orang Pribadi yang melakukan kegiatan usaha pada KPP Pratama di Wilayah Jawa Barat I. Sampel yang digunakan sebanyak 73 responden dari populasi 318 Account Representative yang tersebar di 15 (lima belas) KPP Pratama di Wilayah Jawa Barat I. Teknik sampling yang digunakan dalam penelitian ini adalah area sampling. Metode pengumpulan data primer yang dipakai yaitu metode survey dengan menggunakan kuesioner. Pendekatan penelitian yang digunakan dalam penelitian ini adalah analisis deskriptif, analisis asosiatif, dan analisis verifikatif. Analisis statistik yang digunakan dalam penelitian ini adalah uji asumsi klasik, analisis regresi, analisis korelasi, koefisien determinasi, serta pengujian hipotesis dan pengolahan data dibantu dengan Software SPSS V 21 for Windows. Hasil uji statistik secara simultan menunjukkan ada pengaruh antara penyuluhan, pelayanan, dan pengawasan terhadap kepatuhan Wajib Pajak Orang Pribadi yang melakukan kegiatan usaha. Secara parsial hasil penelitian menujukkan bahwa penyuluhan tidak berpengaruh terhadap kepatuhan Wajib Pajak Orang Pribadi yang melakukan kegiatan usaha. Pelayanan berpengaruh terhadap kepatuhan Wajib Pajak Orang Pribadi yang melakukan kegiatan usaha. Pengawasan berpengaruh terhadap kepatuhan Wajib Pajak Orang Pribadi yang melakukan kegiatan usaha.
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, LEVERAGE DAN UMUR SUKUK TERHADAP PERINGKAT SUKUK (Studi pada Perusahaan yang Menerbitkan Sukuk di Bursa Efek Indonesia) Widiastuty, Tri
Jurnal Riset Akuntansi Vol 9 No 1 (2017): Jurnal Riset Akuntansi
Publisher : Universitas Komputer Indonesia

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Abstract

Sukuk or Islamic bonds known as one of Islamic financial instruments began to develop at this time. This research was conducted to know the effect of firm size, firm age, leverage, and maturity to sukuk rating simultaneously or partially. This research is expected to give benefit for the development of sharia accounting sciences especially relating to sukuk (Islamic bonds). This research is also expected to give input for company’s management that issued sukuk in determining the factors that affect sukuk rating. This thing can improve or maintain company’s sukuk rating remain high which increase investor trust. The population in this research were the companies that issued corporate sukuk and listed in Indonesia Stock Exchange. The author used the observation data in annual reports from the period 2011 until 2015. Data collection methods used by the author was purposive sampling (data completeness criteria). This research was descriptive research with verificatif approach which was analyzed by using multiple regression analysis. The result of this research was firm size had positive influence to sukuk rating, firm age did not have positive influence to sukuk rating, leverage did not have negative effect to sukuk rating, and age of sukuk had negative influence to sukuk rating.

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