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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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Penerapan Standar Akuntansi Keuangan EMKM Dalam Penyusunan Laporan Keuangan Pada UMKM (Studi Kasus Industri Permen Lolipop Kecamatan Lowokwaru Kota Malang) Amelia, Dewi; Afifudin, Afifudin; Anwar, Siti Aminah
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 research aims to analyze the application of accounting standards for Micro, Small and Medium Entities (SAK-EMKM) in presenting financial reports at Lollipop Candy Shop MSMEs in Lowokwaru sub-district. The research method uses a qualitative approach with a field study type of research while the research subjects are MSME Lollipop Shop business actors using primary data sources in the form of interviews and observations as well as secondary data sources in the form of documentation and several financial records of Lollipop Shop MSMEs as well as data analysis carried out through stages of data collection, data reduction, data presentation and conclusion drawing. The results of the research stated that Lollipop Shop MSMEs had recorded several simple financial reports including recognition, measurement, presentation and disclosure, but Lollipop Shop MSMEs in Lowokwaru District as a whole stated that they were not aware of the existence of the new financial accounting standard, namely SAK-EMKM.Keywords : Financial report, SAK EMKM, micro business
Pengaruh Gaya Hidup, Motivasi Belajar dan Kesempatan terhadap Kecurangan Akademik dengan Religiusitas sebagai Variabel Moderasi (Studi Kasus Mahasiswa Fakultas Ekonomi dan Bisnis UNISMA dan UMM Tahun 2020) Utami, Putrilia Dwi Shintya Adi; Diana, Nur; Hidayati, Irma
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 was conducted at the Faculty of Economics and Business, Islamic University of Malang and Muhammadiyah University of Malang. The method used in this research is purposive sampling, the aim of this research is to determine the influence of Lifestyle, Learning Motivation and Opportunities on Academic Cheating with Religiosity as a moderating variable. The independent variables used are Lifestyle, Learning Motivation and Opportunity, the moderating variable is Religiosity and the dependent variable is Academic Cheating. The sample used in research was 94 respondent who were students from the Faculty of Economics and Business at UNISMA and UMM in 2020. The data collection technique used a questionnaire. The analytical methods used are instrument tests, normality tests, classical assumption tests and hypothesis tests using SPSS computer software for data processing. The result of this study show that Lifestyle has a positive effect on Academic Cheating, Learning Motivation has a negative effect on Academic Cheating, Opportunity has a positive effect on Academic Cheating, Religiosity has a negative effect on Academic Cheating, Religiosity is able to moderate the effect of Lifestyle on Academic Cheating, Religiosity cannot moderate the effect Learning Motivation on Academic Cheating, Religiosity is able to moderate the influence of Opportunity on Academic Cheating.Keywords : Lifestyle, learning motivation, opportunity, religiosity, academic cheating
Pengaruh Pemahaman Perangkat Desa Dan Peran Perangkat Desa Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Pada Desa di Kecamatan Sangkapura Kabupaten Gresik) Masriyah, Masriyah; Maslichah, Maslichah; 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

The purpose of this research is to analyze and discuss the effect of understanding village officials and the role of village officials on the accountability of village fund management. This research is a quantitative research with technical data collection using a questionnaire. The sample in this study amounted to 97 respondents. The location of this research was village officials in Pudakittimur Village, Pudakit Barat Village, and Suwari Village, Sangkapura sub-district, Gresik Regency. The sampling technique used is purposive sampling method. Processing of primary data using analysis of Statistical Package for Social Science (SPSS) version 25. technique with multiple regression analysis method. The results of this study indicate that simultaneously the independent variables have a significant effect on the dependent variable, while partially each variable has a positive and significant effect on the accountability of managing village funds.Keywords : Understanding of village officials, the role of village officials, and accountability for managing village funds
Implementasi Sistem Pengendalian Internal dan Moralitas Individu Untuk Mengantisipasi Kecurangan (Fraud) Biaya Produksi (Studi Kasus pada PT. Indra Karya (Persero) – Divisi Survey dan Investigasi) Ramadhania, Eno Dwi; 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 research was conducted to determine implementation of internal control system and individual morality to anticipate production cost fraud (a case study of a PT. Indra Karya (Persero) – Survey and Investigation Division). This research uses descriptive qualitative methods. This research uses the Fraud Triangle Theory as the basis for its research. The result of this research shows that internal control system and individual morality have effect on anticipate production cost fraud. PT. Indra Karya (Persero) – Survey and Investigation Division has implemented a good internal control system and individual morality.Keywords: Fraud, internal control system, individual morality.
Determinan Kecurangan Laporan Keuangan dalam Perspektif Fraud Triangle (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI 2020-2022) Oktaviana, Deva; 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

Financial statement fraud is a purposeful inaccuracy meant to mislead those that utilize financial statements, ultimately causing harm to those individuals. The purpose of this study is to ascertain and examine the relationship between financial statement fraud and factors such as audit opinion, inefficient monitoring, personal financial need, external pressure, and financial stability. In food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2020 to 2022. Selection of samples in this research was carried out using a purposive sampling method and 36 company data were obtained as samples. Data used is financial report data from companies published via the website www.idx.co.id and the data analysis method used in this research is multiple linear regression, descriptive statistical analysis, normality test, classic assumption test which includes multicollinearity test, autocorrelation test, and heteroscedasticity test. The results of this research show that the variables financial stability, personal financial needs, financial targets, ineffective monitoring have a significant positive effect on financial statement fraud. Whereas, external pressure variables and audit opinion don't significantly impact the falsification of financial statements.Keywords: Financial statement fraud, financial stability, external pressure, personal financial need, financial targets, ineffective monitoring, audit opinion.
Determinan Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Ende Awaludin, Abdurahman; Afifudin, Afifudin; 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

Taxes are the main pillar in maintaining a country's financial stability by supporting government spending to meet the needs of the people. However, significant fluctuations in tax revenues, such as those observed in the Indonesian APBN, pose serious challenges. Despite tax revenues in the APBN averaging 78.6% over the last five years, government expenditure exceeds state revenues. This research aims to determine whether understanding of tax regulations, tax authorities' services, tax sanctions, and tax socialization influences individual taxpayer compliance. Sampling in this study was conducted using the Slovin formula. This research employs a quantitative method by directly distributing questionnaires to 100 individual taxpayers registered at KPP Pratama Ende. The research results indicate that tax authorities' services, tax sanctions, and tax socialization have a simultaneous effect on individual taxpayer compliance, while understanding tax regulations does not have a simultaneous effect on individual taxpayer compliance. It is expected that this research can be used as a consideration by relevant parties to improve understanding of tax regulations, services, sanctions, and socialization regarding individual taxpayer compliance.Keywords: Understanding tax regulations, fiscal services, tax sanctions, tax socialization, taxpayer compliance.
Analisis Faktor-Faktor Masyarakat Lebih Memilih Investasi Dalam Deposito Dari Pada Produk Investasi Lain Setyantoro, Delly Isnatani Dalove; Sudaryanti, Dwiyani; Anwar, Siti Aminah
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 the factors of the level of profit sharing, terms, service, security, cost, and location influence the public in choosing to invest in deposits over other investment products. This research is a quantitative research approach. Collecting data in this study using a questionnaire method (questionnaire). The data analysis method used in this study uses the factor analysis method with Validity Test, Reliability Test, Classical Assumption Test, Mukticolionarity Test, Heteroscedasticity Test, Normality Test, Descriptive Statistics and Sample t-test. The results of this study indicate that the variables in this study are profit sharing (X1) with a Significance value (Sig) variable. it has a significance value <0.05, which means that this variable influences the decision to invest in deposits. Meanwhile, the service level variable (X3) has a significance value of 0.861, or >0.05, which means that the service level variable (X3) has no effect on the decision to invest in deposits rather than investing in others.Keywords: Deposits , Community factors, Investment.
Analisis Pengaruh Nilai Tukar, Tingkat Suku Bunga, dan Inflasi Terhadap Indeks Harga Saham (Studi Kasus pada Perusahaan Properti yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021) Fikiruddin, Ahmad; Sudaryanti, Dwiyani; Hariri, Hariri
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 aim of this research is to determine and analyze the influence of exchange rates, interest rates and inflation on the Property Sector Stock Price Index listed on the Indonesia Stock Exchange for the 2018-2021 period. This research is correlational research using a quantitative approach. The data used in this research is secondary data obtained from the official website of the Indonesia Stock Exchange (BEI) and the official website of Bank Indonesia (BI). The sample used in this research is monthly data on the property sector share price index for the 2018-2021 period, totaling 48 pieces of data. The sampling technique uses a purposive sampling method. The data analysis used is multiple linear regression analysis using SPSS. The research results show that simultaneously the exchange rate, interest rates and inflation have a significant effect on the property sector stock price index. Partially, the exchange rate has a negative effect on the property sector stock price index, while interest rates and inflation do not have a significant effect on the property sector stock price index.Keywords: Exchange rate, interest rate, inflation, property sector stock price index.
Corporate Governance dan Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2022) Hidayat, Amelia Putri Eka Nur; Diana, Nur; Afifudin, Afifudin
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 impact of corporate governance on financial statement fraud in property and real estate companies listed on the Indonesia Stock Exchange. Corporate governance is measured through managerial ownership, institutional ownership, the board of commissioners, and the audit committee. The type of research method used is quantitative method with a multiple linear regression analysis approach and data processing using the SPSS. This study has met the requirements of normality. The sample in this study used are secondary data obtained from the annual report of sample companies for the period 2019 – 2022. The variables used in this study are the dependent variable of institutional ownership, managerial ownership, audit committee, and commissioners and the independent variables are financial statement fraud. The results of the study show that managerial ownership, institutional ownership, and the audit committee do not have an effect on financial statement fraud. Meanwhile, the board of commissioners has a positive but not significant effect on financial statement fraud. These findings indicate that a good board of commissioner’s structure can reduce financial statement fraud. This study aims to enhance corporate governance theory and provide valuable insights for practitioners to improve supervisory mechanisms, thereby preventing financial statement fraud.Keyword: Institutional ownership, managerial ownership, audit committee, and commissioners, financial statement fraud
Pengaruh Religiusitas dan Moralitas Terhadap Pencegahan Fraud dalam Pengelolaan Dana Desa (Studi Pada Desa di Kecamatan Ngoro dan Trawas Kabupaten Mojokerto) Maulah, Lia Hikmatul; Mahsuni, Abdul Wahid; Amin, Moh.
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 study goals to observe the impact of religiosity and morality on the prevention of fraud in handling village budget (a observe conducted in villages in the Ngoro and Trawas sub-districts, Mojokerto Regency). The sampling method used on these studies is purposive sampling. The populace includes the Village Head, Village Secretary, and Village Finance Head in Ngoro and Trawas sub-districts, Mojokerto Regency, East Java Province. Ngoro sub-district consists of 19 villages, while Trawas sub-district accommodates 13 villages. The consequences of the simultaneous check (F-check) suggest that the variables of religiosity and morality together have a large impact on fraud prevention in village fund control. The partial check results (t-take a look at) display that the religiosity variable has a nice and great effect on fraud prevention in village fund management. Further, the partial check effects (t-take a look at) display that the morality variable also has a fantastic and large impact on fraud prevention in village fund control.Keywords: Religiosity, Morality and Fraud Prevention

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