cover
Contact Name
Ahmad Murtaqi
Contact Email
adm_aktfeb@unisma.ac.id
Phone
+628990327297
Journal Mail Official
adm_aktfeb@unisma.ac.id
Editorial Address
Jl. MT. Haryono 193 Dinoyo Malang
Location
Kota malang,
Jawa timur
INDONESIA
e_Jurnal Ilmiah Riset Akuntansi
ISSN : 23026200     EISSN : -     DOI : https://doi.org/10.33474/jra
Core Subject : Economy,
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
Articles 1,077 Documents
Analisa Teknikal Pergerakan Harga Saham untuk Menentukan Keputusan Investasi yang Terdaftar di BEI (Studi pada Sektor Tambang) Choiriyah, Anita Nur; Malikah, Anik; 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

The act of placing assets in the form of assets or funds in something that is anticipated to produce income or increase in value in the future is known as investment. Investors can invest in stocks using a long-term strategy to get profits, but there are other ways that can be used to develop funds from stock investment, namely stock trading (trading). This study aims to find out when the momentum is right to buy or sell shares in the mining sub-sector. This type of research uses descriptive qualitative, with a total of thirteen samples, this study uses four indicators, namely candlesticks, Moving Average, Relative Strange Index, and Fibonacci Retracement. The data used in secondary data research where the data is obtained from IDX. The results of this study resulted in seven investment recommendations for mining sector stocks that can be purchased in the 2019-2022 period. The author recommends choosing one of the thirteen samples, namely the MDKA company, because the movement of these shares is more stable, and each year has a very large profit.Keywords: Stock investment, investment decision, technical analysis, candlestick, moving average, relative strange index, fibonacci retracement, and stock recommendations
Pengaruh Likuiditas, Profitabilitas, dan Leverage Terhadap Financial Distress pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2019-2021 Priana, Farchan Nugraha; Amin, Moh.; Anwar, Siti Aminah
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 COVID-19 pandemic that has hit the world since December 2019 has become a disaster and economic crisis throughout the world. One of the risks that a company may face is financial distress. There are several financial ratios that can be used to predict financial distress, namely liquidity, profitability and leverage ratios. This research aims to determine the effect of liquidity, profitability, and leverage on financial distress, the effect of liquidity on financial distress, the effect of profitability on financial distress, and the effect of leverage on financial distress. The data used in this research can come from financial reports. The data collection method in this research is document analysis. The population in this research are manufacturing companies on the BEI. The sampling technique used was purposive sampling. The method used in this research is a quantitative method using descriptive statistical analysis, normality analysis, classical hypothesis analysis, multiple segment regression analysis and hypothesis analysis, where data is analyzed using quantitative methods. SPSS. The results of this research show that liquidity, profitability and leverage have a simultaneous effect on financial distress, liquidity has a positive and significant effect on financial distress, profitability has a positive and significant effect on financial distress, and leverage has no effect on financial distress.Keyword: Financial distress, liquidity ratio, profitability ratio, leverage ratio.
Pengaruh Hasil Belajar Perpajakan, Intensitas Pemberian Tugas dan Gaya Belajar Terhadap Pemahaman Akuntansi Perpajakan dengan Motivasi Belajar Sebagai Variabel Moderating (Studi Pada Mahasiswa Akuntansi Unisma) Khoiroh, Annis Duwi Rokhmatul; Diana, Nur; Hidayati, Irma
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 determine the influence of taxation learning outcomes, intensity of assignments, learning style and learning motivation on understanding tax accounting, and the influence of taxation learning outcomes, intensity of assignments and learning style on understanding taxation accounting with learning motivation as a moderating variable. The type of research used is quantitative research with a data collection method, namely a survey method using a questionnaire distributed to students of the Accounting study program at the Islamic University of Malang. The data analysis method used in this research is multiple linear regression analysis using 2 models. Model 1 aims to see the relationship between one dependent variable and more than one independent variable, while Model 2 aims to test the influence of the three independent variables on the dependent variable by including moderating variables. The results of research that has been carried out have found several things, including the following: Taxation learning outcomes; Learning style and learning motivation have a positive and significant effect on understanding tax accounting, while the intensity of assignments does not have a significant effect on understanding tax accounting. Learning motivation weakens the relationship between Tax Learning Outcomes, Intensity of Assignment, and Learning Style on Understanding Tax Accounting.Keywords : Learning outcomes, intensity of assignments, learning style, learning motivation.
Pengaruh Independensi, Pengalaman Kerja, Due Profesional Care, dan Akuntabilitas terhadap Kualitas Audit di KAP Malang Nugraha, Muhammad Faris; Mawardi, M. Cholid; 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 study aims to determine the effect of independence, work experience, due professional care, and accountability on audit quality in Malang. The independent variables in this study are independence, work experience, due professional care, and accountability while the dependent variable is audit quality. This type of research is quantitative research, because the data used is in the form of numbers and numbers. . Source of data in this study is primary data with data collection methods in the form of questionnaires. The population in this study are auditors who are in KAP Malang City. The data collection technique uses the slovin formula. Based on this method, the number of auditors used is 79 respondents. The hypothesis was tested using descriptive statistical analysis, instrument testing, normality test, classical assumption test, multiple linear regression analysis test, and hypothesis testing using SPSS Version 25. The results showed that the Independence variable had a positive effect on audit quality (0.000 <0.05), the work experience variable has no effect on audit quality (0.073 > 0.05), the due professional care variable has a positive and significant effect on audit quality (0.000 <0.05) and the accountability variable has a positive and significant effect on audit quality (0.041 <0.05 ).Keywords: Independence, Work Experience, Due Professional care, Accountability, Audit quality.
Analisis Minat Mahasiswa Unisma Terhadap Penggunaan E-wallet Dengan Mempertimbangkan Persepsi Kemanfaatan, Persepsi Kemudahan dan Persepsi Kepercayaan Amani, Muhammad Hilal Ronal; Amin, Moh.; Fakhriyyah, Dewi Diah
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

E-wallet is an electronic money transfer system that runs on an application. In this research, the ShopeePay e-wallet was used to see the interests and views of UNISMA students in using e-wallets regarding ease of use, usefulness, and confidence in use. The approach in this research is descriptive quantitative because the focus is on evaluating theory through measuring numerical variables and analyzing statistical data using SPSS. Surveys are used to collect and analyze the data. When using a survey approach, data is collected from specific scientific sources (not artificial), but the process is handled by researchers using tools such as questionnaires and interviews. The results and conclusions show that at the Islamic University of Malang, students' enthusiasm for using the ShopeePay e-wallet is not influenced by their perception of how useful the wallet is. The interest of the Islamic University of Malang students in using the ShopeePay electronic wallet is not influenced by their perception regarding ease of use. Students of the Islamic University of Malang have a good and large influence on their overall interest in using the ShopeePay electronic wallet, this is influenced by their perception of trust.Keywords: Analysis of student interest, perceived benefits, perceived ease, perceived trust, e-wallet.
Growth Intention dan Pertumbuhan Pendapatan di UKM Sektor Keuangan : Peran Mediasi Pertumbuhan Ukuran Perusahaan (Studi Empiris pada Bank Perkreditan Rakyat Kota Malang yang Terdaftar di OJK Tahun 2017 - 2022) Chofifa, Annisa Noor; Maslichah, Maslichah; Afifudin, Afifudin
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 effect of growth intention on revenue growth with company size growth as a mediating variable. The type of research used in this research is explanatory research. Meanwhile, the sampling method used was the purposive sampling method. The object of this research uses the Rural Bank (BPR) of Malang City which is registered with the Financial Services Authority (OJK) in 2017-2022. Of the 9 existing companies, there were 7 companies that met the sampling criteria in this research. The data analysis method used is path analysis assisted by SmartPLS v 3.2.9 software. The results of this test show that the relationship between growth intention has no influence on revenue growth, the relationship between growth intention and company size growth is significantly positive, the relationship between company size growth and revenue growth is significantly positive and company size growth mediates the effect of growth intention on revenue growth.Keywords: Growth intention, company size growth and revenue growth
The Influence of Tax Payer Compliance on Tax Revenue Moderated by Tax Audit Yanuar, Salwa Shabuha; 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 aims to analyze the effect of taxpayer compliance on tax revenues which is moderated by tax audits at KPP Pratama Singosari. This research was conducted using a quantitative approach with a questionnaire as the research instrument. The research sample in this study was 130 taxpayers using a sampling technique using the Slovin formula and purposive sampling method. Data analysis was carried out using moderated regression analysis using the SmartPls version 4 program. The research results show that taxpayer compliance has a significant effect on tax revenue. Tax audits do not have a significant effect on tax revenues. However, tax audits can moderate taxpayer compliance with tax revenues. The results of this research are expected to develop a theory of compliance for taxpayers and help monitor the results of existing policies. It is also hoped that the research results can provide insight or material for implementing compliance theory in social life, especially for taxpayers.Keywords: Taxpayer compliance, tax revenue, tax audit.
Pengaruh Sistem Pengendalian Internal, Sistem Informasi Akuntansi, dan Motivasi Kerja Terhadap Kinerja Karyawan pada Organisasi Perangkat Daerah Kota Malang Azzaroh, Aviyanti Deah; Amin, Moh.; 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

The current research has the objective of knowing the effect of internal control systems, accounting information systems and work motivation on employee performance. The population or respondents taken in this study were employees of all OPD (Regional Apparatus Organizations) in Malang City. The sampling technique in this study was carried out by purposive sampling. A total of 40 respondents with some specific criteria. The data source used is using primary data collected through questionnaires and using a Likert scale model. The results of this study are The influence of the Internal Control System, Accounting Information Systems and Work Motivation have a simultaneous effect on Employee Performance. Internal Control System and Accounting Information System Variables have a significant effect on Employee Performance. Work Motivation Variable has no significant effect on Employee Performance.Keywords: Internal control system; accounting information system; work motivation; employee performance.
Pengaruh Religiusitas, Status Sosial Ekonomi dan Love Of Money Pada Persepsi Etis Mahasiswa Akuntansi dari Perspektif Gender (Studi pada Mahasiswa Akuntansi Universitas Islam Malang Angkatan 2020) Ainiyah, Zahrotul; Sudaryanti, Dwiyani; Mahsuni, Abdul Wahid
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 examine the influence of religiosity, socio-economic status and love of money on accounting students' ethical perceptions from a gender perspective. The research population was all accounting students at the University of Islamic Malang class of 2020 who were still active, totaling 144 students. The research sample consisted of 120 respondents using the Slovin formula. The research uses multiple analysis techniques. data was collected using the questionnaire method. it can be concluded that religiosity has no effect on accounting students' ethical perceptions from a gender perspective. Socioeconomic status has no effect on accounting students' ethical perceptions from a gender perspective. love of money has a positive influence on accounting students' ethical perceptions from a gender perspective.Keyword: Religiosity, socio-economic status, love of money, ethical perceptions, accounting students, gender
Pengaruh Giro Wadiah, Deposito Mudharabah, dan Tabungan Mudharabah Terhadap Profitabilitas Bank Syariah Noor, Mohammad Naylu Alifi; Maslichah, Maslichah; Mawardi, M. Cholid
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
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Abstract

This study was conducted to determine the effect of wadiah demand deposits, mudharabah deposits, and mudharabah savings on the profitability of Islamic banks. This research is quantitative research. The sample of this study is the quarterly financial statements for the period March 2018-December 2022 at Islamic banks listed on the Indonesia Stock Exchange. Data analysis using multiple linear regression analysis. Based on the results of data analysis, the t-test results show that: (1) Wadiah demand deposits have no significant effect on profitability. (2) Mudharabah deposits have no significant effect on profitability. (3) Mudharabah savings have no positive effect on profitability.Keywords: Wadiah current account, mudharabah time deposit, mudharabah savings, portability.

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