Jurnal RAK (Riset Akuntansi Keuangan)

THE DEVELOPMENT OF PROJECT-BASED LEARNING E-BOOK: A CASE STUDY FROM ACCOUNTING BILINGUAL CLASSES IN INDONESIA

Nungki Kartikasari — 2023-10-31

This article aims to develop an e-book based on Project Based Learning needs in the Basic Accounting course for Bilingual Classes. The type of research used is research and development. The research model used in this study is the modified ADDIE method, which consists of 5 stages: analyzing, designing, developing, evaluating, and implementing. The data collection in this research includes collecting material from credible sources, then arranging it according to the order of the material in the Semester Learning Plan, and using an attractive design. Design validation is carried out by media experts and material experts. The validation results show a good value where this e-book is suitable for use. Design revisions are only limited to minor revisions and these revisions are based on validation forms from media experts and material experts, such as consistent use of terms, additional discussions, and additional report examples. Small group trials have also been carried out and found that the basic accounting electronic book value is suitable for use.

COMPARISON ANALYSIS OF LOCAL GOVERNMENT FINANCIAL PERFORMANCE BEFORE AND DURING THE COVID-19 PANDEMIC AND ITS IMPACT ON ECONOMIC GROWTH

Nuwun Priyono — 2023-11-13

This study aims to analyze the differences in the ratios of financial independence, financial flexibility, operational solvency, short-term solvency, long-term solvency, and regional service solvency in the Provinces of Central Java and D.I. Yogyakarta before and during the Covid-19 Pandemic and its impact on economic growth. The samples were districts and cities in Central Java Province and D.I. Yogyakarta. The data used is secondary data taken from the directorate general of financial balance of the Indonesian Ministry of Finance. The sampling technique used is purposive sampling. The analytical tool used in this study is the Difference Test. The results showed that of the 6 financial performance indicators, 4 indicators did not show a significant difference and 2 indicators showed a significant difference between the pre-pandemic period and during the Covid-19 pandemic period. Then, economic growth experienced a significant difference between the pre-pandemic period and during the Covid-19 pandemic.

FACTORS INFLUENCING CB-AIS QUALITY AND THEIR IMPACT ON USER SATISFACTION

Ai Teti Taryati — 2023-11-20

Trise of information technology in the industrial revolution 4.0 impact on business processes. Business processes will be optimized by the support of the cloud as one of the alternatives. CB-AIS offers an innovative solution for companies, as it can increase efficiency, flexibility, accessibility, and the capacity to handle vast volumes of data. This study is based on TOE (Technology, Organization, Environment) approach and aims to investigate the elements that influence the quality of CB-AIS, such as security, top management support, and competitive pressure. Furthermore, this research investigates the effect of CB-AIS quality on user satisfaction. The sample includes employees from the banking sector in the Bandung area. PLS is used to analyze the data, facilitated by SmartPLS software. The results showed that competitive pressure, security, and top management support were significantly affected by CB-AIS. Moreover, the findings revealed that the quality of CB-AIS had a positive outcome on user satisfaction.

THE ANALYSIS OF GREEN BANKING DISCLOSURE: A PERSPECTIVE ON THE BANKING SECTOR IN INDONESIA

Windasari Rachmawati — 2023-11-28

The aim of this study is to examine the effect of financial performance on green banking disclosure, using control mechanisms as moderating factors. This is a quantitative study with secondary data. The population consists of banking companies listed on the IDX during 2018-2021 with a purposive sampling technique. Financial performance is measured by profitability using two proxies, return on assets (ROA) and return on equity (ROE). GBD is measured using Green Banking Disclosure Index through content analysis. Smart PLS does statistical testing. This study shows that profitability (ROA) affects GBD. Meanwhile, profitability (ROE) does not affect the GBD. Furthermore, the board of commissioners and audit committees moderate the relationship between profitability (ROA and ROE) and GBD. The results provide important insights into the relationship between financial performance, sustainable banking disclosure, and the role of control mechanisms (the board of commissioners and audit committees) in the banking context in Indonesia.

THE ANALYSIS OF THE EFFECTIVENESS OF RECEIVABLES CONTROL IN CASH FLOW REPORTS DURING PANDEMIC RECOVERY AT KOKOON HOTEL BANYUWANGI

Salsabilla Hervinta Putri — 2023-12-04

This study aims to analyze the receivables control effectiveness in cash flow reports during pandemic recovery at Kokoon Hotel Banyuwangi. The Banyuwangi Covid-19 pandemic was first confirmed on March 29 2020. Kokoon Hotel was one of the hotels affected by the pandemic, meanwhile in 2022 begin the recovery stages. The recovery from pandemic has increased the expenses, income and room occupancy rates. The occupancy rate influences room sales by cash or credit system. Credit sales affect the cash flow report and require effective control of receivables to anticipate delays in receivable payments. The research approach used is a qualitative descriptive and employ an observation, interviews and documentation as the data collection techniques. Data analysis used is receivables turnover rate and descriptive analysis. The results showed that control of receivables is effective. There is an increase of 7.89% in receivables collection from the first semester to the second semester of 2022.

THE IMPLEMENTATION OF CARBON TAX IN INDONESIA: REGULATIONS, CHALLENGES, AND ITS IMPACTS

Hermiliani Olpah — 2023-12-18

Through Law No. 7 of 2021, the Indonesian government has enacted carbon tax regulations to address climate change. While seen as an environmental and revenue solution, the policy encounters challenges. The carbon tax aims to reduce emissions and promote clean energy but poses economic risks for low-income groups. Despite potential national revenue gains, it may escalate production costs and prices, impacting domestic product competitiveness globally. Utilizing literature studies, this research analyzes the challenges, regulations, and impact of the implementation of the carbon tax in Indonesia. The study underscores the importance of considering various factors, including timing, for effective implementation. Strategic timing affects the overall economy, economic structure, and societal consumption patterns. A wellthought-out approach can enhance the carbon tax's effectiveness in reducing emissions and fostering a sustainable economic transition.

THE INFLUENCE OF INTERNAL AND EXTERNAL FACTORS ON THE PROFITABILITY OF ISLAMIC COMMERCIAL BANKS IN INDONESIA

Imam Sopingi — 2023-12-19

This study aims to investigate the influence of internal and external factors on the Islamic Commercial Banks' Profitability in Indonesia. The internal factors consist of Capital Adequacy Ratio (CAR), Financing to-Deposits (FDR), Non-Performing Loan (NPF), Cost Inefficiency (BOPO), and Net Operating Profit Margin (NPM) meanwhile the external factors consist of Third-Party Deposits (DPK) and Interest rate. Profitability is one of the important factors in the success and continuity of a company's operations. The method used is regression analysis using monthly data from June 2018 to June 2023. The data used include CAR, FDR, NPF, BOPO, NOM, DPK, and ROA from the Financial Services Authority (OJK) meanwhile the interest rate through the Central Bureau of Statistics (BPS) website. The results showed that CAR, FDR, and Interest Rate did not affect profitability. NPF and NOM have a positive effect on profitability meanwhile BOPO and DPK have a negative effect on profitability.

THE EFFECT OF RETURN ON ASSETS, COMPANY SIZE, INDEPENDENT COMMISSIONERS, AND CAPITAL INTENSITY ON EFFECTIVE TAX RATE

Haznadila Aulia Sanyora — 2024-01-12

This study analyzes the effect of return on assets (ROA), company size, independent commissioners, and capital intensity on the effective tax rate (ETR). The population of this study consists of mining sector companies listed on the Indonesian Stock Exchange from 2017 to 2021. The samples of this study consist of 19 companies which were chosen by purposive sampling technique based on the specific criteria. This study uses secondary data obtained from the company's financial statement and annual report. The data analysis used is a multiple linear regression method. The finding of this study shows that return on assets and capital intensity negatively affect the effective tax rate. Company size was found to have a positive effect on the effective tax rate. Meanwhile, the independent commissioners do not affect the effective tax rate.