https://journal.unisnu.ac.id/jra/issue/feed Jurnal Rekognisi Akuntansi 2023-08-23T10:27:10+07:00 Siti Aliyah, SE., M.Si sitialiyah@unisnu.ac.id Open Journal Systems <p>Journal of Accounting Recognition is a peer-reviewed and open access journal that prioritizes the publication of manuscripts from students, lecturer and researchers. The journal publishes editorials, articles, research, and reviews.</p> <p>Journal of Accounting Recognition focuses on the results of student research in the field of accounting which includes the themes of management accounting, financial accounting, public sector accounting and sharia accounting. The issue of the Journal of Accounting Recognition is the implementation of good accounting to be applied in society in accordance with the research of students and researchers.</p> <p>The Journal of Accounting Recognition is published twice a year in March and September and is published by the Faculty of Economics and Business, Unisnu Jepara.</p> <p>&nbsp;</p> <p>&nbsp;</p> https://journal.unisnu.ac.id/jra/article/view/453 Analysis of the Effect of Interest Rates, Inflation Rates and Exchange Rates on PT Astra Agro Lestari Tbk's Syari'ah Share Prices Listed on the Jakarta Islamic Index (JII) 2015 - 2021 2023-08-19T16:03:47+07:00 Trisna Asih 171120001972@unisnu.ac.id Muhammad Ridho muhammadridho80@unisnu.ac.id <p><em>This study aims to determine several external factors including interest rates, inflation, rupiah exchange rates and world oil prices in influencing Islamic stock prices at PT Astra Agro Lestari Tbk which are listed on the Jakarta Islamic Index (JII) for 2015 – 2021. &nbsp;This research uses 84 monthly financial reports at PT Astra Agro Lestari Tbk for 2015-2021 as a samples, and saturated sampling as the sampling method. This research uses multiple regression analysis in the IBM SPSS Statistics 25 program as The analytical method. The results of this research showed that the interest rate variable did not have a significant effect, the inflation variable had a positive and significant effect, the rupiah exchange rate variable had a negative and significant effect, while world oil prices had no significant effect on Islamic stock prices at PT Astra Agro Lestari Tbk in 2015-2021</em></p> 2023-03-29T00:00:00+07:00 Copyright (c) 2023 Jurnal Rekognisi Akuntansi https://journal.unisnu.ac.id/jra/article/view/84 The Effect of Internal Control on Uncollectible Accounts 2023-08-22T21:45:19+07:00 Salma Salsabila sal.slsbl@gmail.com Eva Najmiyatul Lailiyah evanajmiyatul@gmail.com Annisa Rafika Faradilla annisarafika7@gmail.com Jumaiyah mayawahidah@unisnu.ac.id <p><em>Internal control is an action taken by the company in regulating the company's activities so that the goals set are achieved. The key to the success of the company's activities is to carry out good internal control. One of them is internal control on accounts receivable. The purpose of writing this article is to anticipate the possibility of bad debts. This article describes how to implement internal control of accounts receivable to minimize bad debts in a company. The method used in the preparation of this article is a literature study by looking for references that are relevant to the problem. Based on the results of the literature study, it shows that good internal control of accounts receivable can minimize bad debts</em></p> 2023-03-29T00:00:00+07:00 Copyright (c) 2023 Jurnal Rekognisi Akuntansi https://journal.unisnu.ac.id/jra/article/view/483 The Effect Of Leverage, Profitability, And Operational Cash Flow On Earnings Per Share At Property and Real Estate Companies Listed on the Indonesia Stock Exchange for the 2017-2019 period 2023-08-23T09:48:29+07:00 solikhul hidayat solikhulhidayat@unisnu.ac.id Dian Mutia Maryani dianmutiamaryani@gmail.com Moch Aminnudin amin2udin@unisnu.ac.id <p><em>This study aims to determine how much earning per share or earnings per share given by the company which is calculated from the leverage, profitability and operating cash flow. This study uses three independent variables consisting of leverage, profitability and operating cash flow and the dependent variable, namely earnings per share.&nbsp;This type of research is quantitative research. The population in this study were property and real estate companies listed on the Indonesia Stock Exchange for the period 2017-2019. The sampling technique used was purposive sampling method and the data analysis method used was the classical assumption test, hypothesis test and multiple linear regression using the SPSS 25 assistance program.The results showed that the profitability had a positive and significant effect on earnings per share. Meanwhile, leverage and operating cash flow have no effect on earnings per share</em></p> 2023-03-29T00:00:00+07:00 Copyright (c) 2023 Jurnal Rekognisi Akuntansi https://journal.unisnu.ac.id/jra/article/view/656 The Effect of Tax Rates, Tax Knowledge, Quality of Tax Services on Vehicle Taxpayer Compliance (Case Study of Motorized Vehicle Taxpayers in Jepara Regency) 2023-08-23T09:47:22+07:00 Noor Salim Salim noorsalim26jepara@gmail.com Dian Febian Ningrum dianfeby1999@gmail.com <p><em>This study aims to examine the effect of tax rates, tax knowledge, and service quality on motor vehicle taxpayer compliance. This type of research is quantitative research with primary data. Primary data obtained from distributing questionnaires to respondents. The population in this study are motor vehicle taxpayers who are registered at SAMSAT Jepara. Based on the Slovin formula, the sample in this study was obtained by 400 respondents. The sampling technique uses the incidental sampling method / Accidental Sampling. The results showed: (1) Tax rates have a negative and significant effect on vehicle tax compliance. (2) Tax knowledge has no effect on vehicle tax compliance. (3) Service quality has a positive effect on vehicle taxpayer compliance</em>.</p> 2023-03-29T00:00:00+07:00 Copyright (c) 2023 Jurnal Rekognisi Akuntansi https://journal.unisnu.ac.id/jra/article/view/562 Readiness to Implement SAK EMKM in UMKM in Jepara (Case Study in UMKM Safila Collection and Fizaria Hijab) 2023-08-19T23:50:21+07:00 Siti Aliyah staliyah10@gmail.com Difi Safitri safitridifi@gmail.com <p><em>This study aims to find out how far MSME actors are in implementing the preparation of financial statements based on Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). Researchers also want to know the factors that cause SAK EMKM-based financial statements not being prepared for MSME. This study uses a descriptive qualitative data analysis method. The data in this study were obtained from secondary data and primary data. Data collection techniques using the triangulation method (interviews and documentation). The results of the research and discussion that have been presented can be concluded that the Safila Collection UMKM have not prepared SAK EMKM-based financial statements at all which can be proven by not finding the preparation of balance sheets, profit and loss reports, and notes to financial statements. Whereas the Fizaria Hijab MSMEs have implemented SAK EMKM-based financial reports as evidenced by the preparation of balance sheets, profit and loss reports, and reports on changes in capital, but have not compiled notes on the financial statements in their business.</em></p> 2023-03-29T00:00:00+07:00 Copyright (c) 2023 Jurnal Rekognisi Akuntansi https://journal.unisnu.ac.id/jra/article/view/565 The Effect of Capital Intensity and Leverage on Profitability in Mining Companies on the IDX in 2019-2021 2023-08-19T23:59:37+07:00 Isyfa Fuhrotun Nadhifah isyfa@unisnu.ac.id <p><em>This study aims to determine the effect of capital intensity ang leverage on company profitability. Independent variables used in this research are capital intensity and leverage. While variables dependent in this study is profitability. Research conducted on mining companies listed on the Indonesia Stock Exchange (IDX) with a sample of 25 companies obtained by purposive sampling method. The research results show that capital intensity and leverage do not have significant influence on profitability in mining companies in 2019-2021. </em></p> 2023-03-29T00:00:00+07:00 Copyright (c) 2023 Jurnal Rekognisi Akuntansi https://journal.unisnu.ac.id/jra/article/view/428 A Analysys Of Financial Ratio That Influence The Remaining Business Results On Cooperatives Mitra Usaha Blora Period 2015-2021 2023-08-23T10:08:55+07:00 Ayu Azzadah ayuazzadah@gmail.com Arini Novandalina arini.novandalina@gmail.com <p><em>This study aims to determine the effect of CR (Current Ratio), DAR (Debt To Asset Ratio), TATO (Total Asset Turnover) and NPM (Net Profit Margin) on the growth of remaining operating results in the Blora Business Partner Savings and Loan Cooperative (KSP) peride 2015 -2021. The population in this study is the financial statements of the Blora Business Partner Savings and Loans Cooperative (KSP). The sample in this study is the Blora KSP Mitra Usaha RAT financial report for the 2015-2021 period. The independent (independent) variables in this study are CR (Current Ratio), DAR (Debt To Asset Ratio), TATO (Total Asset Turnover) and NPM (Net Profit Margin), while the dependent variable (dependent) in this study is Profit Remaining. . The data collection method used is the documentation method. The analytical method in this study used descriptive statistical analysis, classical assumption tests (normality test, multicollinearity test, heteroscedasticity test, autocorrelation test), multiple linear regression analysis and hypothesis testing (statistical t test, test of the coefficient of determination). The results of the study show that CR (Current Ratio), DAR (Debt To Asset Ratio), TATO (Total Asset Turnover) have a significant effect on the growth of remaining operating results. While the NPM (Net Profit Margin) has no significant effect on the growth of the remaining operating results</em></p> 2023-03-29T00:00:00+07:00 Copyright (c) 2023 Jurnal Rekognisi Akuntansi https://journal.unisnu.ac.id/jra/article/view/701 Analysis of the Implementation of Si Apik Applications to Meet the Needs of Accounting Information in MSMEs (Case Study on UMKM Corndog SCJ Jepara) 2023-08-23T10:27:10+07:00 David Zaenal Anwar davidzaenal@gmail.com Fatchur Rohman fatchur@unisnu.ac.id <p><em>This study aims to implement a new accounting information system using an Android-based accounting application to meet the needs of small, micro and medium enterprises. The results of the research can be used to assist the process of recording and reporting finances, so that companies can find out the profit or loss that the company generates. This type of research is applied research. Researchers used a qualitative approach to the method of descriptive analysis techniques. This study uses data collection techniques by interviewing, observation and documentation. Based on the results of the research that has been done, it can be concluded that using the Si Apik application can help MSME actors meet the needs of accounting information systems in companies. The Si Apik application assists companies in keeping accounting records and carrying out good financial reporting and in accordance with applicable regulations</em></p> 2023-03-29T00:00:00+07:00 Copyright (c) 2023 Jurnal Rekognisi Akuntansi