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e_Jurnal Ilmiah Riset Akuntansi
Published by Universitas Islam Malang
ISSN : 23026200     EISSN : -     DOI : https://doi.org/10.33474/jra
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian bidang akuntansi. Jurnal Ilmiah Riset Akuntansi menerima manuskrip atau naskah artikel dalam bidang kajian Akuntansi dari berbagai kalangan akademisi dan peneliti baik nasional maupun internasional. Cakupan bidang kajian di bidang Akuntansi, Sub bidang: Akuntansi Keuangan, Auditing, Akuntansi Manajemen, Akuntansi Syariah, Akuntansi Sektor Publik, Sistem Informasi Akuntansi, Akuntansi Internasional, Akuntansi Perpajakan, Akuntansi Perbankan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 1,077 Documents
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PENGARUH KINERJA KEUANGAN DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Food and Beverage Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018) Aminatur Rifqiah; Abdul Wahid Mahsuni; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study are: 1) to determine the effect of financial performance through the ROA and ROE proxy on firm value.  2) to determine the effect of GCG through managerial ownership and audit committee proxies on firm value.  In food and beverage companies on the Indonesia stock exchange.The population in my research is food and beverage companies listed on the Indonesia stock exchange in 2016-2018.  The method used to analyze is multiple linear regression.  The results of this study provide testimony of financial performance with the return on asset proxy has no significant effect on firm value while the return on equity proxy has a significant effect on firm value and for good corporate government with managerial ownership proxies and audit committees have no significant effect on firm value.Keywords: corporate value, financial performance, good corporate government
BOOK TAX DIFFERENCES AND EARNING QUALITY Khoridha Rizky Amalia Panda; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this research is to examine empirically the influence ofbook tax differences to earning quality. In this study, Book Tax Differencesdivided to two groups: permanent differences and temporary differences, whilefor earning quality is proxies with Earning Response Coefficient (ERC).Population in this research are manufacturing companies in IndonesianStock Exchange in period of 2014-2016. With purposive sampling method,samples used are 23 manufacturing companies for three years, so the total samplein this research are 69 samples. The data used in this research is secondary datawith engineering documentation. Methods of statistical analysis used multipleregression using the program SPSS for windows.The results show that permanent differences variable and temporarydifferences variable simultaneously had a significant effect on earning quality(ERC). While partially, temporary differences significantly affect the earningquality (ERC) and permanent differences not significantly affect the earningquality (ERC).Keywords : Permanent Differences, Temporary Differences, EarningQuality, Earning Response Coefficient.
ANALISIS PENERAPAN AKUNTANSI SYARIAH SISTEM BAGI HASIL DALAM PROGRAM TABUNGAN PADA PT. BNI SYARIAH CABANG DINOYO KOTA MALANG Rabti Silmy; Abdul Wahid Mahsuni; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 03 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

Economic activity is something that cannot be avoided anymore because humans as social creatures cannot do it themselves to fulfill their daily needs, so they need to make economic transactions with other individuals to support their business activities. However, increasing business is not always balanced with capability. However, efforts to increase business volume and productivity will certainly require support from the banking sector to support its funding. This research aims to determine the application of the syariah accounting for the profit sharing system in the savings program at PT BNI Syariah Dinoyo branch, Malang City. The data collection methods used are interview and documentation methods. An informant who is interviewed has important and needed information about an object. The informants associated with this research are managers and customers. The data analysis technique used in analyzing the data used descriptive qualitative analysis techniques. The result of this research is the implementation of the mudharabah system using revenue sharing and it is seen that so far PT Bank BNI Syariah has implemented the rules according to the DSN fatwa.Keywords: Application of Islamic accounting, profit sharing system, savings program.
PENGARUH PENGETAHUAN INVESTASI, MODAL MINIMAL INVESTASI DAN MOTIVASI INVESTASI TERHADAP MINAT MAHASISWA BERINVESTASI DI PASAR MODAL (Studi Kasus Mahasiswa Fakultas Ekonomi Dan Bisnis Universitas Islam Malang) M. Yusuf Alfandi Hasan; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This research is to determine the effect of investment knowledge, minimum investment capital, and investment motivation on student interest in investing in the capital market (a case study of students from the Faculty of Economics and Business at the University of Islam Malang). The independent variables in this study are investment knowledge, minimum investment capital, and investment motivation, while the dependent variable is student interest in investing in the capital market. This type of research is correlational research. The source of data is primary data with the data collection method in the form of a questionnaire. Based on this method, the number of students used there is 106 respondents. The hypotheses were tested using multiple linear regression analysis with SPSS Version 22. The results showed that the investment knowledge variable had a positive and significant effect on investment interest (0.000 < 0.05), and the minimal capital variable had a positive and significant effect on investment interest (0.00 < 0.05). In contrast, the investment motivation variable had no effect on investment interest (0.496 > 0.05).Keywords: Investment Knowledge, Minimum Investment Capital, Investment Motivation, Student Investment Interest
PENGARUH PERUBAHAN NILAI KURS RUPIAH, SUKU BUNGA SBI DAN INFLASI TERHADAP INDEKS HARGA SAHAM GABUNGAN PADA TAHUN 2013-2016 Ulfa Ilmiyatis Sholichah; Maslichah Maslichah; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 09 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTStock trading in Indonesia currently has progressed very rapidly. This canhappen because the progress of information technology has helped a lot intransactions in the capital market. In investment, high inflation causes investorsto be more careful in selecting and conducting transactions, so investors tend towait to invest until the economic conditions are conducive to avoiding the risksthat may be caused by high inflation. The purpose of the study was to analyze theeffect of the Rupiah Exchange Rate, SBI Interest Rate and Inflation on theComposite Stock Price Index (CSPI) on the Indonesia Stock Exchange in 2013-2016. To analyze the influence of the Rupiah / USD Exchange Rate on theComposite Stock Price Index (CSPI) on the Indonesia Stock Exchange in 2013-2016. To analyze the effect of the Indonesian Bank Certificate (SBI) Interest Rateon the Composite Stock Price Index (IHSG) on the Indonesia Stock Exchange in2013-2016. To analyze the effect of inflation rates on the Composite Stock PriceIndex (CSPI) on the Indonesia Stock Exchange in 2013-2016. Based onsimultaneous testing (together) it can be seen that the independent variablesincluding the Rupiah Exchange Rate, SBI Interest Rate, and Inflation, have apositive effect on the Composite Stock Price Index on the Indonesia StockExchange in 2013-2016. The value of the Rupiah Exchange has a significantnegative effect on the Composite Stock Price Index on the Indonesia StockExchange in 2013-2016. SBI Interest Rate has a significant positive effect on theComposite Stock Price Index on the Indonesia Stock Exchange in 2013-2016.Inflation has a significant positive effect on the Composite Stock Price Index onthe Indonesia Stock Exchange in 2013-2016.Keywords: Value of Rupiah Exchange Rate, SBI Interest Rate, Inflation,Composite Stock Price Index (CSPI)
DAMPAK PENERAPAN E-SPT MASA PPN TERHADAP EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK PERTAMBAHAN NILAI (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Malang Utara Tahun 2014-2018) Zulfika Nur’aini; Nur Hidayati; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 11 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research aims to know the policy of reporting e-VAT, in the application of PER-11 / PJ / 2013, e-PPN reporting, effectiveness after application PER-11 / PJ / 2013 on VAT, and the level of contribution after application PER-11 / PJ / 2013 on VAT, and barriers to VAT itself. This study uses descriptive qualitative approach. The results of this study are the regulations of the Directorate General of Taxes PER-11 / PJ / 2013 that make the administrative system that applies to the Services section, the Data and Information Processing section becomes more efficient. The number of e-PPN delivery reports is greater after the implementation of PER-11 / PJ / 2013. The amount of effectiveness and contribution of VAT is greater after the implementation of PER-11 / PJ / 2013. However, the level of effectiveness has a greater influence on value added tax revenue. As an example of supporting factors, the Primary Tax Office in North Malang is socialized to tax-affected employers, by providing consulting services, and providing information about tax compliance. For the inhibiting factor regarding the implementation of e-SPT, it consists of taxable entrepreneurs who are not well known about how to use the VAT e-SPT, and for the amount of attention about taxable entrepreneurs is still low. Keywords       : Value Added Tax, e-VAT, Realization of acceptance, Target Revenues, Effectiveness, Contributions.
ANALISIS JANUARY EFFECT TERHADAP ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2018 Silvia Anisa; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 08 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTIn the world of stock investment, there is a phenomenon of rising stock prices in January, known as the "January Effect". The purpose of this study was to determine the January Effect phenomenon in the LQ-45 index stock companies with an observation period of 2015-2018. This research is based on a problem in the form of an indication of the tendency of stock returns and trading volumes in January which is higher than the other eleven months.The method used in this research is quantitative analysis method. Where this method uses secondary data in the form of published company financial statements, which are then carried out statistical analysis using paired sample t-test. By using efficient market hypothesis theory and anomalous theory.Based on the results of the t-test using significance (α) 0.05 shows that there is no significant difference between the level of stock returns and trading volume before and after January 1. With the three research periods the results of the sig t showed a positive value. It could also be caused in Indonesia has a different tax year.Keywords: January Effect, Abnormal Return, Trading Volume Activity.
ANALISIS TINGKAT MENABUNG MAHASISWA DI UNIVERSITAS ISLAM MALANG DAN UNIVERSITAS MUHAMMADIYAH MALANG Nuril Laili Wulandari; Abdul Wahid Mahsuni; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study is to determine how much influence the Level ofReligiosity, and Disposable Income to the interest of saving. The population arebachelor student of Accounting in Faculty of Economics and Business inacademic year 2014, University of Islam Malang and University ofMuhammadiyah Malang. Type of this research by using field research inquantitative approach. This research uses isendental sampling technique, whilefor data collection technique is done by using questionnaire method. Samplestaken using Slovin formula.The result of the calculation sample taken in this study 10% or as many as100 respondents. The data analysis used descriptive statistical analysis, validitytest, reliability, normality, classical assumption, multiple linear regression, andhypothesis testing by using SPSS program. Based on the analysis result show thatthe level of Religiosity has a significant influence on the proclivity of saving bystudent in Islamic Banking either partially or simultaneously while DisposableIncome has an influence on the variable interest in saving simultaneously but ithas no partial influence.Keywords: The Level of Religiosity, Disposable Income, and Interest Saving
PENGARUH RASIO PROFITABILITAS DAN SOLVABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Sektor industri barang konsumsi Yang Terdaftar Di Bursa Efek Indonesia 2016-2019) Rizal Amri; Abdul Wahid Mahsuni; M. Cholid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study was conducted to analyze the ratio of profitability and solvency to firm value. Case study of manufacturing companies in the consumer goods industry sub-sector listed on the Indonesia Stock Exchange in 2016-2019. The sample used in this study is a manufacturing company in the Consumer Goods Industry sub-sector which is listed on the Indonesia Stock Exchange (IDX) for the period 2016 – 2019. Based on the test results in the previous chapter, the partial test results show that profitability has an effect on firm value in the company. Manufacturing sub-sector of the Consumer Goods Industry Listed on the Indonesia Stock Exchange 2016-2019. Partial test results show that solvency has no significant effect on firm value in manufacturing companies in the consumer goods industry sub-sector listed on the Indonesia Stock Exchange in 2016-2019. Simultaneous test results show that profitability and solvency have a significant effect on firm value in manufacturing companies in the consumer goods industry sub-sector listed on the Indonesia Stock Exchange in 2016-2019.Keywords: Profitability, Solvency, Firm Value
ANALISIS STRATEGI PENGEMBANGAN BISNIS UNTUK UMKM BERBASIS TEKNOLOGI INFORMASI DI MASA PANDEMI COVID-19 DI KABUPATEN BANYUWANGI Endang Purnama Sari; Dwiyani Sudaryanti; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

Banyuwangi Regency is a city that is rich in human resources and has the potential to develop Information Technology-based Micro, Small and Medium Enterprises (UMKM) products. The purpose of this research is to examine and analyze how the business development strategy for MSMEs Based on Information Technology During the COVID-19 Pandemic in Banyuwangi Regency. The method used in this research is descriptive qualitative and through interviews, observation and documentation using swot analysis to find out strengths, weaknesses, opportunities and threats in developing information technology-based SMEs during the COVID-19 pandemic in Banyuwangi Regency. The informants in this study were the owners of the SH Wholesale store MSMEs, the SH Wholesale store employees, and the SH Wholesale store customers. The results of this study indicate that business actors carry out development strategies, namely product strategies, promotion strategies, pricing strategies, and place strategies to increase sales. and as for the problems faced by business actors using information technology that is less than optimal.Keywords: Development Strategy, MSMEs, Information Technology

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