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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 1,086 Documents
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Pengaruh Edukasi Pajak, Literasi Digital dan Sistem E-Filling Terhadap Kepatuhan Wajib Pajak Orang Pribadi Agusetiawati, Wulan Dwi; Askandar, Noor Shodiq; Nandiroh, Umi
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

The objectives of this study are as follows: 1) To determine and analyze the effect of tax education, digital literacy and e-filling system simultaneously on individual taxpayer compliance. 2) To determine and analyze the effect of tax education on individual taxpayer compliance. 3) To determine and analyze the effect of digital literacy on individual taxpayer compliance. 4) To determine and analyze the effect of the e-filling system on individual taxpayer compliance. The population in this study were all individual taxpayers registered at KPP Pratama Batu with a sample size of 100 individual taxpayers registered at KPP Pratama Batu. Sample determination using a simple random sampling strategy. The information investigation strategy used to test the theory is multiple linear regression conducted through the Statistical Package for Social Sciences (SPSS) program. The results that emerged were, 1) There is a joint influence between the variables of tax education, digital literacy and the e-filling system on individual taxpayer compliance. 2) Tax education variables affect individual taxpayer compliance. 3) Digital literacy variables affect individual taxpayer compliance. 4) The e-filling system variable affects individual taxpayer compliance.Keywords: Tax education, digital literacy, e-filling system, individual taxpayer compliance.
Dampak Penerapan Corporate Social Responsibility (CSR) dan Karakteristik Bank Pada Kinerja Perbankan Albaasith, Shooma Fikri; Mawardi, M. Cholid; Fakhriyyah, Dewi Diah
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

The purpose of this research is to find out and analyze how the influence of Corporate Social Responsibility and bank performance affects the performance of banks listed on the Indonesia Stock Exchange and the Financial Services Authority. This research uses a quantitative approach. The research location was carried out on banking companies listed on the Indonesia Stock Exchange and the Financial Services Authority for the period 2019-2022 on the pages www.idx.go.id and https://www.ojk.go.id/en/Default.aspx. Sampling was done based on the purposive sampling method with predetermined criteria resulting in 52 samples. The results of the study state that Corporate Social Responsibility has a positive effect on the bank's financial performance, but does not affect the bank's non-financial performance. As for bank characteristics, it has a positive effect on the bank's financial and non-financial performanceKeywords: corporate social responsibility and bank characteristics
Analisis Rasio Keuangan Sebelum dan Selama Pandemi Covid-19 pada Perusahaan yang Terdaftar pada Bursa Efek Indonesia (Studi Kasus Indeks LQ45 Periode 2018-2022) Chofifah, Cindy Nur; Malikah, Anik; Mawardi, M. Cholid
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine whether or not there are differences in financial ratio before and during the pandemic Covid-19 in LQ45 index companies for the period January 2018- June 2022. This study uses financial ratio Current Ratio, Quick Ratio, Debt To Assets Ratio, Debt To Equity Ratio, Total Asset Turnover Ratio, Fixed Asset Turnover Ratio, Return On Asset Ratio, Return On Equity Ratio, Earning Per Share Ratio, Price Earning Ratio. The population of this study are companies listed in the LQ45 index. Sampling using Purposive Sampling method and obtained 16 companies. The data analysis method used a normality test. The results of the prove that the Current Ratio, Quick Ratio, Debt To Assets Ratio, Debt To Equity Ratio, Fixed Asset Turnover Ratio, Return On Asset Ratio, Return On Equity Ratio, Earning Per Share Ratio, and Price Earning Ratio were not different before and during the Covid-19 pandemic, while for the Total Asset Turnover Ratio there was a difference before and during the Covid-19 pandemic.Keyword: Analysis of financial ratio, current ratio, quick ratio, debt to assets ratio, debt to equity ratio, total asset turnover ratio, fixed asset turnover ratio, return on asset ratio, return on equity ratio, earning per share ratio, price earning ratio
Pengaruh Karakteristik Perusahaan Terhadap Tingkat Pengungkapan Aset Biologis Berdasarkan PSAK 69 Setiyawan, Adi; Maslichah, Maslichah; Hidayati, Irma
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

This study aims to analyze the influence of company characteristics, consisting of biological asset intensity, firm size, and type of public accounting firm, on the level of biological asset disclosure in agricultural sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2022 period. The purposive sampling technique was used in this study. This study uses secondary data obtained through documentation techniques, namely by collecting information from company financial statements during the specified period. This study uses a quantitative method with multiple linear regression analysis processed using SPSS version 25. The results show that simultaneously, biological asset intensity, firm size, and type of public accounting firm have an influence on the level of biological asset disclosure. Partially, biological asset intensity does not affect the level of biological asset disclosure, while firm size and type of public accounting firm do affect the level of biological asset disclosure in agricultural companies listed on the IDX during the period studied.Keywords: Biological asset intensity, firm size, type of public accounting firm, biological asset disclosure, agricultural sector companies.
Gaya Kepemimpinan, Komunikasi, dan Sumber Daya Manusia yang Mempengaruhi Perkembangan E-Budgeting di Sektor Publik (Studi Kasus pada Badan Keuangan dan Aset Daerah Kota malang) Yunita, Seri; Maslichah, Maslichah; Fakhriyyah, Dewi Diah
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

This research analyzes the influence of leadership style, communication, and human resources on the development of e-budgeting in the public sector at the Regional Finance and Asset Agency (BKAD) of Malang City. This research uses a quantitative approach with a correlational method, and Primary data used in this study is data collected from questionnaires and calculated on a Likert scale. The SPSS program was used to process the data in this study, the sample of this research is employees of BKAD Malang City who were involved in implementing e-budgeting and accounting managers totaling 60 respondents through questionnaires given to BKAD employees in Malang City. The data analysis technique used is multiple linear regression analysis. The results showed that simultaneously, leadership style, communication, and human resources had a positive effect on the development of e-budgeting in BKAD Malang City. Partially, leadership style, communication and human resources each have a positive effect on the development of e- budgeting.Keywords: E-budgeting, leadership style, communication, human resources, public sector.
Pengaruh Informasi Akuntansi, Profil Risiko Investor, dan Perilaku Investor Saham Individual Terhadap Keputusan Investasi Investor Mahasiswa di Universitas Islam Malang Jariyah, Ainun; Diana, Nur; Mawardi, M. Cholid
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This study aims to analyze the influence of Accounting Information, Investor Risk Profile, and Individual Stock Investor Behavior on Investment Decisions of Student Investors at the Islamic University of Malang. This research was conducted using survey methods and data collection through questionnaires distributed to students as potential investors. Data analysis was performed using multiple linear regression techniques. The results of the study show that accounting information has a significant positive effect on investment decisions of student investors. This study also found that Investor Risk Profile has a significant positive influence on investment decisions of student investors. This shows that students tend to consider the level of risk they face in making investment decisions. Furthermore, this study also found that the behavior of individual stock investors has a significant positive influence on investment decisions of student investors.Keywords: Accounting information, investor risk profile, individual stock investor behavior.
Analisis Persepsi Wajib Pajak Pelaku UMKM Terhadap Penerapan Peraturan Menteri Keuangan No. 44 Tahun 2020 Fadli, Ach. Marzuki; Afifudin, Afifudin; Hariri, Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This study aims to analyze and provide an overview of the perceptions of UMKM taxpayers regarding Minister of Finance Regulation No 44 of 2020 in terms of Tax Understanding, Tax Rates, Tax Sanctions, Tax Ease and Tax Dissemination. This research was conducted on UMKM assisted by DISKOPINDAG Malang City using a qualitative method approach. The results of the study show that many UMKM actors assisted by DISKOPINDAG do not take advantage of the government-borne final income tax incentive (DTP). The perceptions of UMKM actors regarding understanding of taxation, tax rates, tax sanctions, tax convenience and tax socialization are quite good. The majority of UMKM are only aware of the existence of a tax incentive policy, but many of the UMKM do not really understand how to use PMK incentives No. 44 of 2020. Judging from the current facts, the benefits are small, the lack of socialization and the majority of UMKM are still low in tax literacy and low understanding of the use of information technology are the causes of UMKM lack of understanding of this policy.Keywords: Perception of taxpayers, understanding of taxation, tax rates, tax sanctions, tax ease, tax dissemination, PMK no 44.
Pengaruh Financial Distress dan Return On Assets (ROA) terhadap Tax Avoidance (Studi Empiris pada Perusahaan yang Terdaftar di Indeks IDX 30 Bursa Efek Indonesia Tahun 2019-2022) Larasati, Lovieta Perdani Arryfah; Afifudin, Afifudin; Nandiroh, Umi
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

This research aims to determine and analyze the extent of the influence of financial distress as measured using the Altman Z-Score and return on assets as measured using ROA on tax avoidance as measured using Effective Tax Rate (ETR) in companies listed on the IDX 30 index of the Indonesia Stock Exchange for 2019-2022. This research is quantitative research. This research sample was obtained using a purposive sampling method, where there were only 48 companies that met all the criteria. The analytical method used is multiple regression analysis with the help of SPSS tools to test the influence of each variable on tax avoidance. The result of this research found that financial distress and return on assets have no effect on tax avoidance.Keywords : Financial distress, return on assets, tax avoidance
Efek Moderasi Pemahaman Pajak pada Hubungan Antara Theory of Planned Behavior Terhadap Kepatuhan Wajib Pajak Talithahandari, Aisyah; Askandar, Noor Shodiq; Mahsuni, Abdul Wahid
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

In this research, the level of taxpayer compliance is influenced by several factors explained in the Theory of Planned Behavior, including attitudes, subjective norms, and percieved behavioral control. Tax understanding was also tested as a moderating variable that has the potential to influence the relationship between these factors. Furthermore, it is known that in the 2022 tax year, there was a decrease in tax reporting carried out by taxpayers, both corporate and individual, throughout Indonesia. This research applying the Structural Equation Model (SEM) model implemented via SmartPLS 3.2.9 to carry out the analysis. As a result, there is a significant and positive correlation between Attitudes towards Taxpayer Compliance and also between Subjective Norms and Taxpayer Compliance. Data collection in this research was carried out using a questionnaire. In this analysis, it is proven that there is a significant and positive relationship between Behavioral Control and Taxpayer Compliance. It has been proven that tax understanding moderately and significantly influences the relationship between attitudes and taxpayer compliance. A similar relationship between Subjective Norms and Behavioral Control and Taxpayer Compliance, which is identified simultaneously, is also influenced by tax understanding. These findings reveal that tax understanding positively moderates the relationship between these factors and Taxpayer Compliance.Keywords: Theory of planned behavior, attitudes, subjective norms, percieved behavioral control, tax compliance, tax understanding.
Pengaruh Pengetahuan, Lingkungan Sosial, dan Ketersediaan Fasilitas Terhadap Minat Berinvestasi Mahasiswa di Pasar Modal (Studi Kasus pada Mahasiswa FEB dan FIA Universitas Islam Malang Angkatan 2019) Chulukiyah, Husnul; Mawardi, M. Cholid; Nandiroh, Umi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

During the Covid-19 pandemic, local investors increased drastically. The Indonesian Stock Exchange (IDX) notes that investors until June 2022 are dominated by millennials and gen z. This shows that Indonesian people are starting to realize the importance of investing. The purpose of this study was to determine the factors that influence the interest of FEB and FIA Unisma students. This study uses the theory of planned behavior because it explains a person's intention to do something. The research method applied is multiple linear regression analysis. The conclusions from this study are that the variables of knowledge, social environment, and facilities have a simultaneous effect on investment intentions, and each has a partial effect on investment intentions. For future researchers, they can add other variables that have not been studied, such as minimum capital, return, risk, understanding of financial literacy, etc.Keywords: Knowledge, social environment, facilities, interest, investment, capital market

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