Jurnal Rekognisi Akuntansi https://journal.unisnu.ac.id/jra <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> en-US <p>Penulis yang menerbitkan dengan jurnal ini menyetujui persyaratan berikut:</p> <ul> <li class="show"> <p>Semua materi yang terkandung di situs ini dilindungi oleh hukum. Dilarang mengutip sebagian atau seluruh isi website ini untuk tujuan komersial tanpa persetujuan dewan redaksi jurnal ini.</p> </li> <li class="show"> <p>Jika Anda menemukan satu atau beberapa artikel yang terdapat dalam Komunitas Jurnal Dedikator yang melanggar atau berpotensi melanggar hak cipta Anda, harap laporkan kepada kami, melalui email ke Kontak.</p> </li> <li class="show"> <p>Aspek hukum formal dari akses ke informasi dan artikel apa pun yang terdapat dalam situs web jurnal ini mengacu pada persyaratan lisensi Creative Commons Attribution-ShareAlike (CC BY-SA).</p> </li> <li class="show"> <p>Semua informasi yang dimuat dalam Jurnal Rekognisi Akuntansi adalah akademik. JRA tidak bertanggung jawab atas kerugian yang timbul akibat penyalahgunaan informasi dari situs ini</p> </li> </ul> <p>Jurnal Rekognisi Akuntansi dilisensikan di bawah Creative Commons Attribution-ShareAlike 4.0 International License.</p> <p><a href="https://i.creativecommons.org/l/by-sa/4.0/88x31.png" target="_blank" rel="noopener"><img src="https://i.creativecommons.org/l/by-sa/4.0/88x31.png" alt="Creative Commons License"></a></p> sitialiyah@unisnu.ac.id (Siti Aliyah, SE., M.Si) fatchur@unisnu.ac.id (Fatchur Rohman, SE.,M.Pd.,M.Si) Thu, 29 Sep 2022 00:00:00 +0700 OJS 3.1.2.3 http://blogs.law.harvard.edu/tech/rss 60 The Effect Of Capital Adequacy Ratio, Return On Asset And Financing To Deposit Ratio On Murabahah Financing Islamic Commercial Banks In Indonesia https://journal.unisnu.ac.id/jra/article/view/jra.v6i2.426 <p><em>This study aims to determine the effect of Capital Adequacy Ratio, Return On Assets&nbsp; and Financing to Deposit Ratio on Murabahah Financing in Islamic Commercial Banks in Indonesia..The data used is secondary data, the time dimension of research data uses time series data. In this case the researcher obtained secondary data from the financial reports of Islamic commercial banks through the Financial Services Authority. The population in this study is all Islamic commercial banks registered with the Financial Services Authority (OJK) from 2016 - 2020. In this study the sample used was all data from the population. Methods of data analysis in quantitative research are Descriptive Statistics, Classical Assumption Test, Multiple Regression Analysis and Hypothesis Testing (Model Feasibility Test (F), Partial Test (t), Coefficient of Determination Test (R2)). The analytical tool used is multiple linear regression analysis with the SPSS 25 program and a significance level of 5%..The results of hypothesis testing show that there is evidence that the Financing to Deposit Ratio variable has a positive effect on murabahah financing, while the Capital Adequacy Ratio&nbsp; and Return On Assets variables have no effect on murabahah financing.</em></p> Fery Rahma Pradika, Fatchur Rohman Copyright (c) 2022 Jurnal Rekognisi Akuntansi https://creativecommons.org/licenses/by-sa/4.0 https://journal.unisnu.ac.id/jra/article/view/jra.v6i2.426 Thu, 29 Sep 2022 00:00:00 +0700 Determinants Of Land And Building Tax Payer Compliance With Applicable Laws https://journal.unisnu.ac.id/jra/article/view/jra.v6i2.340 <p><em>One of the potential sources of money for regional income is the tax on land and buildings in both rural and urban areas. Land and construction tax P2 is a possible source of funding for regional financing, but because taxpayer compliance is relatively low, the reality of tax collection is still extremely challenging for the regions. The purpose of this study is to investigate how tax payer compliance among rural and urban land and building taxpayers is influenced by tax payer awareness, tax knowledge, tax penalties, and tax collection services. Using the convenience sampling approach, a sample of 100 respondents from rural and urban land and building taxpayers in Guyangan Village represented the population of this study, which included land and building taxpayers in both rural and urban locations. Primary data are used.</em></p> jumaiyah jumaiyah, Risa Ardianti, Wahidullah Wahidullah Copyright (c) 2022 Jurnal Rekognisi Akuntansi https://creativecommons.org/licenses/by-sa/4.0 https://journal.unisnu.ac.id/jra/article/view/jra.v6i2.340 Thu, 29 Sep 2022 00:00:00 +0700 Analysis Of Taxpayer Satisfaction Affected By Service Quality https://journal.unisnu.ac.id/jra/article/view/jra.v6i2.433 <p><em>This research is a quantitative research that aims to test empirically the reliability, responsiveness, assurance, empathy, physical form and online services on taxpayer satisfaction. The data used is primary data. Data collection was carried out by distributing questionnaires to taxpayers at KPP Pratama Jepara. The number of taxpayer respondents used as a sample is 100 people. So that the total questionnaires distributed were 100 questionnaires. Data processing is done using SPSS version 20.0 for Windows. The results of the study show that reliability, responsiveness, assurance, empathy, and physical appearance do not affect taxpayer satisfaction, while online services have an effect on taxpayer satisfaction.</em></p> Rohmawati Rohmawati, Yanto Yanto Copyright (c) 2022 Jurnal Rekognisi Akuntansi https://creativecommons.org/licenses/by-sa/4.0 https://journal.unisnu.ac.id/jra/article/view/jra.v6i2.433 Thu, 29 Sep 2022 00:00:00 +0700 The Effect of Tax Knowledge, Tax Sanctions and Fiscal Services on Taxpayer Compliance (Empirical Study on Corporate Taxpayers at KPP Pratama Purwokerto) https://journal.unisnu.ac.id/jra/article/view/jra.v6i2.301 <p><em>The purpose of this study is to determine the knowledge of taxation, tax sanctions, and tax authorities on taxpayer compliance in carrying out tax obligations, namely calculating, paying and reporting taxes owed. The population in this study were the corporate taxpayers at KPP Pratama Purwokerto. The sample is determined by random sampling of 100 respondents. The method used to analyze the data is regression analysis. The method of collecting data using a questionnaire. The questionnaire was tested for validity and reliability before collecting research data. The analysis technique in this study uses the classical assumption test and multiple linear regression analysis. The results of this study indicate that knowledge of taxation has no effect on taxpayer compliance, while tax sanctions and tax administration services have a positive effect on taxpayer compliance</em>.</p> Noor Salim Salim, Asriani Yuli Saputri Copyright (c) 2022 Jurnal Rekognisi Akuntansi https://creativecommons.org/licenses/by-sa/4.0 https://journal.unisnu.ac.id/jra/article/view/jra.v6i2.301 Thu, 29 Sep 2022 00:00:00 +0700 The Influence of Perceived Usefulness, Perceived Ease Of Use, Perceived Risk And Trust On Interest Using Fintech Shopeepay https://journal.unisnu.ac.id/jra/article/view/jra.v6i2.434 <p><em>The purpose of the study is to knowing the effect of Perceived Usefulness, Perceived Ease of Use, Perceived Risk and Trust on Interest in using Fintech ShopeePay.The population in this study are students of the Faculty of Economics and Business at the Islamic University of Nahdlatul Ulama Jepara who use ShopeePay. The data used in this study are primary data collected through a questionnaire survey with a total sample of 100 respondents. The sampling technique used is Slovin. The data analysis method used is multiple linear regression analysis with the help of SPSS Versi 20. The results of partial hypothesis testing are known that the Perceived Usefulness variable has no effect on Interest in using ShopeePay Fintech, the Perceived Ease of Use variable has a positive and significant effect on Interest in using ShopeePay Fintech, Perceived Risk variable has no effect on Interest in using ShopeePay Fintech, the Trust variable has a positive and significant effect on Interest in using ShopeePay Fintech</em></p> Sindy Pratiwi, Ali Sofwan Copyright (c) 2022 Jurnal Rekognisi Akuntansi https://creativecommons.org/licenses/by-sa/4.0 https://journal.unisnu.ac.id/jra/article/view/jra.v6i2.434 Thu, 29 Sep 2022 00:00:00 +0700 The Effect Of Profitability, Leverage, Company Size and Company Age On Corporate Social Responsibility (CSR) Disclosures (Empirical Study of Mining Companies Listed on the IDX in 2018-2020) https://journal.unisnu.ac.id/jra/article/view/jra.v6i2.436 <p><em>This study uses a quantitative type of research. The type of data used in this study is secondary data, namely data obtained indirectly through intermediary media (obtained and recorded by other parties). The population in this study were all mining companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020 and the sample was taken using a purposive sampling technique which was selected based on predetermined criteria. The method used in this research is multiple linear regression analysis method. </em><em>The results in the study show that profitability has a possitive significant effect on the disclosure of Corporate Social Responsibility (CSR), Leverage has no effect on the disclosure Corporate Social Responsibility (CSR), Company Size has no effect on the disclosure Corporate Social Responsibility (CSR), and Company Age has a possitive significant effect on the disclosure Corporate Social Responsibility (CSR)</em></p> Siti Aliyah, Moch Aminnudin, Rosa Maulidyah Santi Copyright (c) https://journal.unisnu.ac.id/jra/article/view/jra.v6i2.436 Thu, 29 Sep 2022 00:00:00 +0700 Effect Of Profitability, Leverage, Dividend Policy, And Investment Opportunity Set Value Company (Study of Banking Companies Listed on the Indonesia Stock Exchange in 2017-2020) https://journal.unisnu.ac.id/jra/article/view/jra.v6i2.437 <div class="page" title="Page 7"> <div class="layoutArea"> <div class="column"> <p>This study entitled The Effect of Profitability, Leverage, Dividend Policy, and Investment Opportunity Set on Firm Value (Study on Banking Companies Listed on the Indonesia Stock Exchange in 2017-2020). And Investment Opportunity Set Against Company Value. This research is quantitative by using secondary time series data. The data collection technique in this study used purposive sampling method. Processing data in this study using Microsoft Excel and SPSS program. Data analysis techniques in this study using multiple linear regression analysis techniques, classical assumption test, hypothesis testing and descriptive statistics. The results of this study show that the variables of Profitability, Dividend Policy and Investment Opportunity Set have an effect on Firm Value, while the Leverage variable has no significant effect on Firm Value.</p> </div> </div> </div> Annisa Windie Widyawati, Subadriyah Subadriyah Copyright (c) 2022 Jurnal Rekognisi Akuntansi https://creativecommons.org/licenses/by-sa/4.0 https://journal.unisnu.ac.id/jra/article/view/jra.v6i2.437 Thu, 29 Sep 2022 00:00:00 +0700 The Influence of Presentation of Financial Statements, Accessibility, Functional Oversight, Competence of Human Resources, and Internal Control Systems on the Accountability of Village Financial Management https://journal.unisnu.ac.id/jra/article/view/jra.v6i2.443 <p><em>The study aims to know the effects to the presentation of financial statements, accessibility, functional supervision, human resources competence, and internal control systems for village accounting management. The population and samples from this study are residential communities in Jepara distric. The method of analysis used is a quantitative descriptive analysis. Whereas the analytical tools in the study use IBM SPSS 25. The analysis used in this study is instrument testing, classic assumption testing, linear regression analysis, test F, test T, and coefficient determinations. Research shows that the presentation of financial statements and internal control systems has positive and significant effects on village financial management accountability. While accessibility, functional supervision, and competence of human resource have no effects on village financial management accountability</em></p> Ifna Aisyatun Novalia, Aida Nahar Copyright (c) 2022 Jurnal Rekognisi Akuntansi https://creativecommons.org/licenses/by-sa/4.0 https://journal.unisnu.ac.id/jra/article/view/jra.v6i2.443 Thu, 29 Sep 2022 00:00:00 +0700