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Jurnal Riset Akuntansi dan Keuangan
ISSN 2338-1507 · Indonesia University of Education · 266 artikel di indeks
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Artikel Jurnal
Pengaruh Struktur Modal Terhadap Kinerja Perusahaan pada 50 Leading Companies in Market Capitalization di Bursa Efek Indonesia Tahun 2013-2018
Tujuan penelitian ini untuk menguji bagaimana pengaruh struktur modal yang diwakili oleh rasio Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR) serta Long Term Debt to Equity Ratio (LDER) terhadap kinerja perusahan yang ditunjukan oleh Return on Equity (ROE) pada 50 Leading Companies in Market…
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Artikel Jurnal
Penolakan Pengguna dan Strategi Penyelarasan Aplikasi Sistem Informasi Keuangan dan Akuntansi Dalam Mendukung Penyusunan Laporan Keuangan Koperasi
The research objective is to develop the application of financial and accounting information systems (AIS) and optimize the knowledge and capability of the human resources (HR) of savings and loan cooperatives in Bandung with seven branches in Indonesia. True Experimental Method with…
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Artikel Jurnal
Analisis Kesiapan Bank Perkreditan Rakyat (BPR) Menghadapi Era Industri 4.0
This paper aims to find out which BPRs have readiness in facing the industrial era 4.0, especially among them is readiness to deal with the changing business environment. In facing the industrial era 4.0, the banking and financial sector needs to adapt to the challenges posed by Fintech in this…
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Artikel Jurnal
Empirical Test of Tax Ratio: (Empirical Studies in ASEAN 2011-2017)
The purpose of this study is to show the effect of per capita income, and economic structure on tax ratios in ASEAN countries for the period 2011-2017. This study uses data sourced from the official website of the World Bank. The population of this study is data on the amount of tax revenue, GDP…
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Artikel Jurnal
Analisis Net Operating Margin (NOM), Non Performing Financing (NPF), Financing to Debt Ratio (FDR) dan Pengaruhnya Pada Efisiensi Perbankan Syariah di Indonesia
The research aims to empirically examine the factors that influence the efficiency of Islamic banking in Indonesia. The variables involved in this study include Net Operating Margin (NOM), Non Performing Financing (NPF) and Financing to Debt Ratio (FDR) as an independent variable with Costs…
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Artikel Jurnal
Pengaruh Sustainability Report Terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Pemoderasi
This study aims to obtain empirical evidence about the effect of Sustainability Reports on firm value with Good Corporate Governance as a moderating variable. The population in this study are all companies listed on the Indonesia Stock Exchange (IDX) and CGPI organized by IICG in collaboration with…
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Artikel Jurnal
Pengaruh Tingkat Pendidikan, Komitmen Organisasi dan Permodalan Terhadap Pertumbuhan Koperasi
The purpose of this study was to determine the effect of education level, organizational commitment, and capital on cooperative growth, both partially and simultaneously. The study was conducted at a savings and loan cooperative in Kupang in 2019. The type of data in this study is primary data and…
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Artikel Jurnal
Analisa Efisiensi Relatif Pada PT Bank Syariah X Periode 2018
PT. BSX is the largest Islamic banking in Indonesia. Total assets of 92 trillion in August 2018 and the targets in 2020 are 200 trillion assets. In order to achieve the targets, PT. BSX must improve its overall performance. The performance of a bank can be assessed based on its productivity and by…
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Artikel Jurnal
Penerapan Stakeholder Engagement dalam Corporate Social Responsibility: Studi Kasus Pada Rumah Sakit Mata X
The purpose of this research was to provide a corporate social responsibility (CSR) design program based on stakeholder analysis at X Eye Hospital in accordance with hospital strategies and became a sustainable hospital. Based on the initial observation, this hospital has done their corporate…
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Artikel Jurnal
IT Self Efficacy, IT Anxiety dan Minat Menggunakan E-money
Penelitian ini bertujuan untuk mengetahui minat mahasiswa akuntansi dalam menggunakan e-money. Penelitian ini menggunakan Theory of Acceptance Model (TAM) untuk melihat dampak perceived ease of use, perceived of usefulness, attitude toward using, IT self efficacy, dan IT anxiety terhadap minat…
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Artikel Jurnal
Analisis Produktivitas Sumber Daya dalam Menurunkan Biaya Produksi untuk Meningkatkan Laba Perusahaan
The productivity of a company could be seen from the productivity of the human resources and machines. The research is done in PT. Bina Nusantara Prima (BNP) at Cimahi. PT.BNP produced greige fabric. According the general manager, PT.BNP has 70% machine productivity level, so it is still possible…
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Artikel Jurnal
Pengaruh Struktur Modal Terhadap Kinerja Perusahaan Pada Industri Manufaktur Kriteria Syariah di Bursa Efek Indonesia
Abstract. Sharia criteria companies are not permitted to have a ratio of total interest-based debt to total assets of more than 45%, and a ratio of total non-halal income to total income of more than 10%. Financial literature and research results to date have yet to agree on the relationship…
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Artikel Jurnal
Mediating Influence Of Self-Esteem On Relationship Between Ethical Leadership And Job Performance
Leaders with ethical leadership promote ethical conduct to their followers through two-way communication such as setting ethical standards and discipline for those who violate the standards. High ethical leadership of leaders within organizations will lead to a high level of employee self-esteem…
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Artikel Jurnal
Dampak Revolusi Industri 4.0 Era Covid-19 pada Sistem Informasi Akuntansi Terhadap Struktur Modal Perusahaan
The impact of the Covid-19 era 4.0 revolution on accounting information systems is to produce data that is integrated with each other. Information systems that are accurate and well-accommodated in the Covid-19 era reflect correct knowledge and behavior so that important elements of the flow of…
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Artikel Jurnal
Pengaruh Board Directors Diversity Terhadap Nilai Perusahaan dalam Perspektif Corporate Governance
The economic crisis that occurred in 1998 in Asia resulted in the economic conditions in several countries becoming worse. Indonesian Institute of Corporate Governance (IICG), revealed that the cause of the economic crisis in the Asian region is believed to arise due to the failure of the…
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Artikel Jurnal
Sumber dan Pemanfaatan Dana Zakat Perusahaan Berdasarkan Konsep Akuntansi Syariah
The aim of this study are to explore, analyze and describe the sources and utilization of zakat funds based on the sharia accounting concept at the Fajar Group Corporindo. This is a qualitative study, design of phenomenological research that used primary data through in-depth interviews with 8…
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Artikel Jurnal
Islamic Corporate Social Responsibility Terhadap Kinerja Keuangan dan Nilai Perusahaan
Abstract: This research is made to provide references about ICSR on financial performance and the implication on firm value. The analysis method used is SEM-PLS in JII companies period 2014-2017. The results showed ICSR had effect on firm value indirectly. However, ICSR had no effect on firm value…
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Artikel Jurnal
Determinan Kualitas Reviu Laporan Keuangan Pemerintah Daerah
This study aims to examine the effect of accounting competence, independence and time pressure on the quality of the review of local government financial statements (LKPD). This research uses quantitative methods conducted at the Inspectorate of Regencies / Cities in Kediri Exclamation with a total…
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Artikel Jurnal
Pengaruh Penerapan Green Accounting dan Environmental Performance Terhadap Economic Performance
The study aims to analyze the implementation of green accounting and environmental performance toward the economic performance that measured by return on equity. Focus of this research based on the basic and the chemical industries that listing on Indonesia Stock Exchange on 2016-2018. This…
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Artikel Jurnal
Kesuksesan Sistem Informasi Akuntansi yang Dipengaruhi oleh Optimalisasi Dukungan Manajemen Puncak serta Efektifitas Struktur Organisasi
Top management support and organizational structure can improve the quality of accounting information systems. The quality of top management support and organizational structure can affect the Quality of Accounting Information Systems. Phenomenon that occurs in several organizations in Indonesia…