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 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) Tue, 08 Mar 2022 10:24:38 +0700 OJS 3.1.2.3 http://blogs.law.harvard.edu/tech/rss 60 Pengaruh Growth Opportunity, Leverage, Firm Size dan Profitabilitas Terhadap Cash Holding (Studi Pada Perusahaan Sektor Barang dan Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020) https://journal.unisnu.ac.id/jra/article/view/187 <p><em>This study aims to measure and determine the cash holding owned by the company. In addition, it is also to examine and determine the relationship between the effect of growth opportunity, leverage, firm size and profitability on cash holding in goods and consumption sector companies listed on the Indonesia Stock Exchange in 2017-2020. The analytical method used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis and hypothesis testing using the SPSS application. Determination of the sample in this study using purposive sampling technique so that the number of research samples obtained is 68 companies. The results of this study indicate that growth opportunity has a positive significant&nbsp; effect on cash holding. This means that the better the growth opportunity, the more cash holding will increase. Leverage has a negative significant effect on cash holding, meaning that the higher the leverage, the lower the cash holding. Firm size has no effect on cash holding. This means that the size of the company is not able to affect the cash holding. Profitability has a positive significant effect on cash holding. This means that the higher the profitability, the more cash holding will increase.</em></p> Alifia Nur Oktafiana, Solikul Hidayat Copyright (c) 2022 Jurnal Rekognisi Akuntansi https://creativecommons.org/licenses/by-sa/4.0 https://journal.unisnu.ac.id/jra/article/view/187 Tue, 08 Mar 2022 10:18:13 +0700 Pengaruh Kualitas Pelayanan, Sanksi dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak UMKM di Jepara https://journal.unisnu.ac.id/jra/article/view/188 <p><em>The research conducted is quantitative. The data used in this research are subjective data. The source of data in this research is primary data. This study uses a quantitative method in the form of survey assessment in KPP Pratama Jepara. This study aims to determine the effect of service quality, tax sanctions and tax rates on </em><em>UMKM</em><em> taxpayer compliance in Jepara. The number of population used is based on MSME taxpayers registered at KPP Pratama Jepara, which is as many as 11,548 taxpayers. While the sample used is </em><em>UMKM</em><em> taxpayers who report the Annual SPT which amounted to 3,974. From the results of calculations using the Slovin formula, the number of taxpayers used as a sample is 97.54 or 100 Individual Taxpayers of Micro, Small and Medium Enterprises (</em><em>UMKM</em><em>). In this study, the method used to take samples using purposive sampling technique. The data analysis method used is multiple linear regression analysis with data analysis test consisting of data quality analysis and classical assumption test. In testing the hypothesis using the coefficient of determination test and statistical test f and statistical test t. Service quality has a positive and significant effect on taxpayer compliance in paying taxes at the Jepara KPP Pratama. Tax sanctions have a positive and significant effect on taxpayer compliance in paying taxes at KPP Pratama Jepara. Tax rates have a significant negative effect on taxpayer compliance in paying taxes at KPP Pratama Jepara.</em></p> Muhammad Sukron Iriyanto, Fatchur Rohman Copyright (c) 2022 Jurnal Rekognisi Akuntansi https://creativecommons.org/licenses/by-sa/4.0 https://journal.unisnu.ac.id/jra/article/view/188 Tue, 08 Mar 2022 10:19:30 +0700 Pengaruh Penggunaan Alokasi Dana Desa (ADD), Akuntabilitas dan Transparansi Pengelolaan Keuangan Desa Terhadap Kesejahteraan Masyarakat (Studi Pada Desa Jambu Kecamatan Mlonggo Kabupaten Jepara) https://journal.unisnu.ac.id/jra/article/view/189 <p><em>This study aims to determine the effect of using village fund allocation, accountability and transparency of village financial management on the welfare of the community in Jambu Village, Mlonggo District, Jepara Regency. This research is a quantitative research. The sample used to conduct this study was obtained using a purposive sampling method based on predetermined criteria, namely the people of Jambu Village, Mlonggo District, Jepara Regency who have a productive age between 20-60 years, last high school education, and have a permanent job. The number of samples used as many as 100 respondents . The method of analysis in this study is using multiple linear regression analysis. The results showed that the variable of using village fund allocation had a negative effect on the welfare of the Jambu Village community with a significant value of 0.804, the accountability variable had a significant positive effect on the welfare of the Jambu Village community with a significant value of 0.000, the village transparency variable had a negative effect on the welfare of the Jambu Village community with a negative value of significant at 0, 225, the use of village fund allocation, accountability, transparency has a significant positive effect on the welfare of the Jambu Village community with a significant value of 0.000.</em></p> Afista Nur Khasanah, Ichwan Marisan Copyright (c) 2022 Jurnal Rekognisi Akuntansi https://creativecommons.org/licenses/by-sa/4.0 https://journal.unisnu.ac.id/jra/article/view/189 Tue, 08 Mar 2022 10:21:43 +0700 Pengaruh Pengalaman Kerja, Kompetensi, dan Etika Profesi Terhadap Kualitas Hasil Audit Pada KJA (Kantor Jasa Akuntansi) di Kota Semarang (Studi Kasus Pada Karyawan KJA di Kota Semarang) https://journal.unisnu.ac.id/jra/article/view/190 <p><em>The purpose of this study was to analyze the Effect of Work Experience, Competence, and Professional Ethics on the Quality of Audi Results. The independent variables analyzed in this study are Work Experience, Competence, and Professional Ethics, and Quality of Audit Results as the dependent variable. The sample used in this study consisted of 100 employees of KJA (Accounting Services Office) in the city of Semarang. Sampling was done by purposive sampling method by distributing questionnaires. The data analysis in this study used validity and reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression tests, feasibility tests of a model (F test), individual parameter significance tests (t statistical tests), and coefficient of determination test (R2). ) with the help of the SPSS program. The results showed that work experience had a positive and significant effect on the quality of audit results, competence had a positive and significant effect on the quality of audit results, and professional ethics had a positive and significant effect on the quality of audit results.</em></p> Zafira Windasafitri, Noor Salim Copyright (c) 2022 Jurnal Rekognisi Akuntansi https://creativecommons.org/licenses/by-sa/4.0 https://journal.unisnu.ac.id/jra/article/view/190 Tue, 08 Mar 2022 10:22:35 +0700 Pengaruh Penggunaan Informasi Akuntansi, Modal Usaha, dan Strategi Pemasaran Terhadap Keberhasilan Usaha (Studi Kasus pada Program Kelompok Usaha Bersama di Kecamatan Jepara) https://journal.unisnu.ac.id/jra/article/view/191 <p><em>The purpose of this study was to determine the effect of using accounting information, venture capital, and marketing strategies on business success (a case study on the Joint Business Group Program in Jepara District). This type of research uses quantitative research methods and uses primary data types by using a questionnaire given to active members of the Joint Business Group (KUBE) program in Jepara District. The total population in this study were 150 people. The sampling technique used purposive sampling, in order to obtain a total sample of 60 respondents through slovin calculations. The statistical analysis phase includes Descriptive Statistics, Validity Test, Reliability Test and Classical Assumption Test. The analysis method uses Multiple Linear Regression Analysis. Based on the results of the study indicate that the use of accounting information has a positive effect on business success, business capital does not have a positive effect on business success and marketing strategy variables do not have a positive effect on business success.</em></p> Halwa Millati, Ali Sofwan Copyright (c) 2022 Jurnal Rekognisi Akuntansi https://creativecommons.org/licenses/by-sa/4.0 https://journal.unisnu.ac.id/jra/article/view/191 Tue, 08 Mar 2022 10:23:47 +0700