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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 Financial Self Efficacy, Perilaku Keuangan, Keterampilan Wirausaha dan Financial Technology Terhadap Kinerja Keuangan UMKM Rochmawati, Putri; Mawardi, M. Cholid; Sari, Arista Fauzi Kartika
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 aims to determine the influence of financial self efficacy, financial behavior, entrepreneurial skills and financial technology on the financial performance of MSMEs. Through a quantitative approach, data will be collected from MSMEs in Malang City. The results of this research are: 1) financial self efficacy has a significant effect on the financial performance of MSMEs, 2) financial behavior has a significant effect on the financial performance of MSMEs, 3) entrepreneurial skills have a significant effect on the financial performance of MSMEs, 4) financial technology has a significant effect on financial performance MSMEsKeywords: MSME financial performance, financial self efficacy, financial behavior, entrepreneurial skills and financial technology
Pengaruh Kualitas SDM, Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Internal terhadap Pengelolaan Keuangan Dana Desa Dengan Kecerdasan Spiritual Sebagai Variabel Moderasi Soamole, Nur Nazma; Amin, Moh.; Malikah, Anik
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 analyze the influence of the quality of human resources (HR), information technology, and internal control systems on the financial management of village funds with spiritual intelligence as a moderating variable. The population in this study are village officials involved in financial management in their respective villages. The specified sample consisted of 126 respondents who met the criteria. The research method used was purposive sampling with a quantitative approach. This research uses primary data and moderated regression analysis (MRA). The research results show that:(1) the quality of human resources has a positive effect on the financial management of village funds. (2) the use of information technology has a positive effect on the financial management of village funds. (3) the internal control system has a positive effect on the financial management of village funds (4) spiritual intelligence strengthens the influence of the quality of human resources on the financial management of village funds (5) spiritual intelligence strengthens the influence of the use of information technology on the financial management of village funds. (6) spiritual intelligence is unable to strengthen the influence of the internal control system on the financial management of village funds.Keywords: Quality of human resources, information technology, internal control, financial management, spiritual intelligence
Pengaruh Profitabilitas dan Leverage Perusahaan Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018) Harlistina, Brilliant Imani; Maslichah, Maslichah; Sari, Arista Fauzi Kartika
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 was conducted to provide useful information for company management in managing the company's finances and improving the imbalance in the use of profitability and leverage. The purpose of this research is to determine how profitability and leverage affect earnings management. In this research, earnings management is measured using discretionary accruals with the modified Jones model, profitability is measured using Return On Assets (ROA), and leverage is measured using Debt to Asset Ratio (DAR). The population used in this study is all companies in the manufacturing industry sector listed on the Indonesia Stock Exchange (IDX) within the range of 2015-2018, and this research comes from secondary data obtained through purposive sampling method. Based on the calculation data, 10 companies were selected as samples. This research data has met the requirements of the classic assumption test. The results of the analysis using multiple linear regression showed that earnings management has a positive and significant effect on profitability and leverage.Keywords: Profitability, Leverage, Earnings management.
Pengaruh Persepsi Sosiologi Kritis, Kecerdasan dan Mentalitas Terhadap Pemahaman Pendidikan Akuntansi pada Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Habibi, Basmal Mahbub; Mahsuni, Abdul Wahid; Junaidi, Junaidi
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 find out the effect of the understanding of Accounting in Accounting student. The variable used to determine understanding of accounting education, critical sociology perception, intelligence and mentality. Based on the data obtained from University of Islam Malang, Merdeka University of Malang and University of Malang, there are 89 number of student that meet the criteria or quality as research sample. Moreover, the purposive sampling method was used to determine the sample with certain criteria and the analysis technique used wis multiple linier regression analysis with research data in the panel data. This result of the study showed that critical sociology perception as a significantly effect to understanding of accounting education. The second result, intelligence showed that has a significantly effect to understanding accounting education. While, the mentality scale showed that has no significant effect to understanding of accounting education. However, the effect of three variables simultaneously showed that critical sociology perception, intelligence, and mentality scaly simultaneously influences to understanding study of accounting education.Keywords: Understanding of accounting education, critical sociology perception, intelligence, mentality.
Mengungkap Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus KPP Pratama Kepanjen) Nirwana, Lintang Fajar; Sudaryanti, Dwiyani; Junaidi, Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

Taxes are one of the main sources for generating revenue. They represent the largest source of income in the State Budget (APBN). The revenue obtained from taxation is used to fund various government expenditures aimed at improving the welfare of the people. The purpose of this research is to examine the impact of the Voluntary Disclosure Program (PPS), tax sanctions, and taxpayer awareness on individual taxpayer. Sampling in this study was conducted using the Slovin formula. This research employs a quantitative method using accidental sampling with a sample of 100 individual taxpayers in the Kepanjen district who are registered at the Kepanjen Primary Tax Office (KPP Pratama Kepanjen). This research indicates that the Voluntary Disclosure Program, Tax Sanctions, and Taxpayer Awareness collectively have a simultaneous impact on Individual Taxpayer Compliance at the Kepanjen Primary Tax Office (KPP Pratama Kepanjen). Through this research, it is hoped that taxpayers will be able to fulfill their rights and obligations in accordance with the applicable tax procedures and regulations. Additionally, the research aims to enhance knowledge of taxation and improve tax complianceKeywords: Voluntary disclosure program, tax sanctions, tax awareness, taxpayer compliance. 
Pengaruh Pengetahuan Kewirausahaan, Motivasi Berwirausaha dan Lingkungan Keluarga Terhadap Minat Berwirausaha Mahasiswa Akuntansi Universitas Islam Malang dan Universitas Islam Negeri Maulana Malik Ibrahim Malang Rifaldi, Mochammad; Sudaryanti, Dwiyani; Junaidi, Junaidi
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 the influence of entrepreneurial knowledge, entrepreneurial motivation and family environment on entrepreneurial interest. The population in the research were students from the Faculty of Economics and Business, Accounting Study Program, Islamic University of Malang, and Maulana Malik Ibrahim State Islamic University class of 2019 and 2020, the exact number of which is not yet known. The approach method uses a non-probability sampling technique, namely purposive sampling, namely a sample collection technique based on certain criteria using a questionnaire distributed to 75 respondents and using the SPSS analysis tool. The research results show that entrepreneurial knowledge, entrepreneurial motivation and family environment simultaneously influence entrepreneurial interest and partially entrepreneurial knowledge, entrepreneurial motivation and family environment influence entrepreneurial interest.Keywords: Entrepreneurial knowledge, entrepreneurial motivation, family environment, entrepreneurial interest
Pengaruh Ukuran Perusahaan, Kinerja Keuangan, dan Kepemilikan Institusional Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Kasus pada Perusahaan Indeks LQ-45 yang Terdaftar di Bursa Efek Indonesia pada Periode 2019 – 2021) Ninsih, Lia Mardiya; Maslichah, Maslichah; Fakhriyyah, Dewi Diah
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 aimed to investigate the impact of institutional ownership, firm size, and financial success on disclosure of social responsibility. Using a quantitative methodology, this investigation. The LQ-45 Index businesses listed on the Indonesia Stock Exchange for the 2019–2021 period were the focus of this research, which was carried out at www.idx.go.id. The investigation will start in September 2022 and continue until it is finished. The LQ-45 index businesses listed on the Indonesia Stock Exchange from 2019 to 2021 make up the study's population. To collect 21 samples, sampling was done using a purposive sampling technique and preset criteria. According to the study's findings, institutional ownership, financial performance, and company size all have a substantial impact.Keywords: Company size, financial performance, institutional ownership and disclosure of corporate social responsibility
Analisis Hubungan Belanja Modal dan Belanja Pemeliharaan pada Anggaran Pemerintah Kabupaten Malang Setiyawan, Erik; Junaidi, Junaidi; Sari, Arista Fauzi Kartika
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

Indonesia entered the era of regional autonomy with the implementation of Law Number 32 of 2004 concerning Regional Government which was later changed to Law Number 23 of 2014 and Law Number 25 of 1999 (later to become Law Number 33 of 2004) concerning Financial Balance between Central and Regional Governments. The application of financial balance between the central government and regional governments in Indonesia is reflected in the administration of government and public services which are based on the principles of de-centralization, de-concentration and co-administration. Capital expenditures are expenditures whose useful life exceeds one fiscal year and will add regional assets or wealth, as well as the consequences of increasing routine expenditures such as maintenance costs. Fixed assets obtained as a result of the realization of capital expenditures are used for the daily operational activities of a work unit, not for sale. The method used in this study is a qualitative method, namely by explaining the ways of collecting accurate and actual quantitative data. The samples used in this study were 18 selected districts in Malang Regency, both districts from 2019 to 2020. The analysis used was descriptive analysis and analysis of the Correlation Coefficient/Pearson Correlation. There is a strong and positive relationship between capital expenditure for the 2019 fiscal year and maintenance expenditure for the following fiscal year 2020. This means that the local government's decision to increase the amount of capital expenditure budget has been accompanied by an increase in the amount allocated for maintenance expenditure.Keywords: Capital expenditure, maintenance expenditure, positive relationship
Pengaruh Kepemimpinan Kepala Desa dan Pengetahuan Perpajakan Terhadap Kepatuhan Masyarakat Dalam Membayar Pajak Bumi dan Bangunan (Studi Kasus Desa Tunggulwulung Kecamatan Pandaan Kabupaten Pasuruan) Ramadhani, Nafida Hilda; Sudaryanti, Dwiyani; Fakhriyyah, Dewi Diah
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 study was to determine the influence of village head leadership, tax knowledge on community compliance in paying land and building taxes. This research method uses quantitative research with a Likert scale 5 questionnaire data collection technique to the community in Tunggulwulung Village, Pandaan District, Pasuruan Regency. For data analysis methods using multiple linear regression analysis. This study used a sample of 97 based on the slovin formula. based on the results obtained by the researcher, it can be proved that the village head's leadership and knowledge of taxation have a positive effect on community compliance in paying land and building taxes, which means that the higher the village head's leadership and knowledge of taxation, the higher the community's compliance in paying land and building taxes in the Tunggulwulung Village, District Pandaan, Pasuruan Regency.Keywords: Village head leadership, tax knowledge, community compliance in paying land and building taxes
Pengaruh Informasi Akuntansi dan Non Akuntansi Terhadap Underpricing Saham di BEI Periode 2018-2020 (Studi Kasus Perusahaan yang Melakukan IPO di Bursa Efek Indonesia (BEI) periode 2019-2021) Rum Azizih, Ayu Maha Cahyaning; Maslichah, Maslichah; Mahsuni, Abdul Wahid
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 effect of accounting and non-accounting information on stock underpricing on the IDX for the 2018-2020 period. The population in this study were all companies that made an initial public offering (IPO) in 2018 – 2020. The sampling technique was carried out by purposive sampling. The analysis comes using multiple linear regression. The results of this study indicate that simultaneously underwriter variables, firm age, inflation, ROA, DER, firm size and EPS have a significant effect on underpricing variables. Partially, the underwriter has a significant positive effect on underpricing. Partially, firm age has a significant negative effect on underpricing. Partially, inflation has a significant negative effect on underpricing. Partially, return on assets has a significant negative effect on underpricing. Partially, the debt to equity ratio has a significant negative effect on underpricing. Partially, firm size has a significant positive effect on underpricing. Partially Earning per share has no effect on underpricing. Keywords: Underwriter accounting information, company age, inflation, roa, der, company size, earning per share, underpricing.

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