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ISSN: 2338-1507    frecuency : 4   format : Electrónica

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Volume 5 Number 2 Year 2017

11 articles in this issue 

Muhammad Ali,roosaleh laksono triyuliawan10.17509/jrak.v5i2.7853   Abstract views: 2417       PDF downloads: 2512

Abstract. This study aims to determine the magnitude of the influence of Net Interest Margin (NIM), Operational Cost / Operating Income (BOPO), Loan to Deposit Ratio (LDR), and Non Performing Loan (NPL) to Return On Assets (ROA) at State-Owned Banks (Bank... see more

NIM |  BOPO |  LDR |  NPL | ROA
Pags. 1377 - 1392  

Indra Sarjono Sipahutar,sutaryo sutaryo10.17509/jrak.v5i2.7931   Abstract views: 886       PDF downloads: 985

Abstract. This study aims to examine the effect of region own source revenue (PAD), capital expenditure, internal auditor capability, internal auditor expertise to the implementation of e-government on municipalities in Indonesia. This study used a depend... see more

Pags. 1393 - 1408  

Tri Neliana10.17509/jrak.v5i2.7948   Abstract views: 4920       PDF downloads: 4631

Abstract. This research aims to know the influence of the liquidity, profitability, solvency and the size of the company towards the level of completeness of the disclosure of the financial statements at the company’s listing on the stock exchange are fun... see more

Pags. 1409 - 1422  

Dony Waluya Firdaus,Dimas Widyasastrena10.17509/jrak.v5i2.8124   Abstract views: 3662       PDF downloads: 3818

Abstract. The design of Accounting Information System of Cooperatives and UMKM based on Technopreneur can assist Cooperative and UMKM in presenting Financial Statement and produce accountable financial statements Accounting system development method using... see more

Pags. 1423 - 1440  

Junaedi Abdillah10.17509/jrak.v5i2.8513   Abstract views: 1287       PDF downloads: 1631

Abstract. The research project was conducted on Sharia Polytechnic Cooperative of LPKIA Bandung, aimed at designing Web-Based Accounting Information System to handle mandatory savings transaction, mudharabah saving and qardhul hasan loan and processing al... see more

Pags. 1441 - 1464  

Muhtarudin Muhtarudin,Tuti Sulastri,Eti Suprihatin10.17509/jrak.v5i2.8521   Abstract views: 755       PDF downloads: 636

Abstrak. Penelitian ini bertujuan untuk mengetahui  perbedaan perhitungan antara Harga Pokok Produksi  Sepatu  menggunakan metode tradisional  dengan  metode Activity-Based Costing.  Penelitian dilakukan pada 5 industri Sepat... see more

Pags. 1465 - 1476  

Hanifa Zulhaimi10.17509/jrak.v5i2.8515   Abstract views: 5032       PDF downloads: 5494

Abstract. The aim of this research is determine how the influence profitability to corporate social responsibility in manufacturing and services companies listed in IDX. Profitability is measured by ROI, and corporate social responsibility is measured by ... see more

Pags. 1477 - 1488  

Ida Farida Adi Prawira10.17509/jrak.v5i2.8516   Abstract views: 1325       PDF downloads: 1101

Abstract. The aims of this research are to find out about the influence of profitability toward tax management in manufacturing companies in Indonesia. The sample of this research was 58 manufacturing companies over three years is 2013-2015 with a total o... see more

Pags. 1489 - 1494  

Nono Supriatna,R Nelly Nur Apandi10.17509/jrak.v5i2.8801   Abstract views: 320       PDF downloads: 835

Abstract. This research aims to develop a syllabus used in the forensic accounting program accounting studies in S1. The study is conducted by collecting, examining and developing forensic accounting course syllabi that are already used in some universiti... see more

Pags. 1495 - 1500  

Dwi Iga Luhsasi10.17509/jrak.v5i2.8870   Abstract views: 1380       PDF downloads: 1718

Abstract. In the past, we adding the knowledge that we have only from school. But now, we can get the knowledge in every activity. One of the activities is a game online. Playing a game online has advantages, but gamer realizes that the advantage is refre... see more

Pags. 1501 - 1514