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 1,078 Documents
Pengaruh Kualitas Laporan Keuangan, Debt Maturity, Leverage, dan Kinerja Profitabilitas Terhadap Efisiensi Investasi Dewi, Ovi Rishita; Askandar, Noor Shodiq; 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 determine the effect of the quality of financial statements, debt maturity, leverage, and profitability performance on investment efficiency in companies. The financial reports used in this quantitative study were sourced from secondary data sources and were obtained via the Indonesia Stock Exchange's (IDX) official website www.idx.co.id. Sampling in this study used a purposive sampling method. The population in this study are manufacturing companies listed on the 2020-2022. The results show that the quality of financial reports, debt maturity, leverage, profitability performance affect investment efficiency, financial report quality and profitability performance has a positive effect on investment efficiency, but the debt maturity and leverage has no effect on investment efficiency.Keywords: Quality of financial reports, debt maturity, leverage, profitability performance,, investment efficiency
Analisis Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi Terhadap Pemilihan Profesi Akuntan Publik (Studi Kasus pada Mahasiswa Akuntansi FEB Universitas Islam Malang Angkatan 2019) Pratama, Riko Henry; Maslichah, Maslichah; Afifudin, Afifudin
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 analyze and examine the factors that influence accounting students' interest in choosing the accounting profession. This study uses a quantitative approach. The location of this research was conducted at the Faculty of Economics and Business, Islamic University of Malang. This research will be conducted in February 2022 until completion. The population in this study were FEB students majoring in accounting class of 2019 at the Islamic University of Malang. Sampling was carried out using purposive sampling method, with predetermined criteria so that 183 samples were obtained. The results of the study stated that partially and simultaneously Financial Rewards, Labor Market Considerations, Work Environment, Professional Recognition and Family Environment on the interest of accounting students to become accountants.Keywords: Financial rewards, labor market considerations, work environment, professional recognition and family environment & interest in accounting students to become accountants.
Pengaruh Integritas Mahasiswa Motivasi Belajar Pemahaman Akuntansi dan Penyalahgunaan Teknologi Informasi Terhadap Perilaku Kecurangan Akademik (Studi Kasus pada Mahasiswa Akuntansi di Kota Malang) Masruroh, Hanik; Diana, Nur; 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 aims to obtain empirical evidence of the influence of student integrity, learning motivation, understanding of accounting and misuse of information technology on academic fraud behavior. The location of this research was accounting students at Brawijaya University, Islamic University of Malang, State University of Malang, Islamic University of Maulana Malik Ibrahim Malang. The sample method used is the purposive sampling method and uses the slovin technique in calculating the number of samples so that a total of 88 respondents are obtained. The results of this study state that Student Integrity, Learning Motivation, Accounting Understanding and Misuse of Information Technology have a simultaneous effect on academic fraud behavior. Student Integrity partially has a positive and significant effect on academic fraud behavior, Learning Motivation partially has no effect and is not significant on academic fraud behavior, Accounting Understanding partially has a positive and significant effect on academic fraud behavior, Information Technology Misuse partially has a positive and significant effect on academic cheating behavior.Keywords: Student integrity, learning motivation, understanding of accounting, misuse of information technology, academic fraudulent behavior. 
Pengaruh Literasi Keuangan, Perilaku Keuangan dan Financial Technology pada Keputusan Investasi Chotimah, Chusnul; 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 study examines how financial literacy, financial behavior, and financial technology influence investment decisions among students at the Faculty of Economics and Business, Islamic University of Malang. Investment decisions are the dependent variable, while the other three factors are independent variables. Primary data is collected through surveys, and the research uses quantitative methods. The sample, selected using purposive sampling and calculated with the Slovin formula, includes 100 students. Various statistical techniques, including regression analysis, classical assumption tests, descriptive statistics, and hypothesis testing, are used to assess the hypotheses.Keywords: Financial literacy, financial behavior and financial technology investment
Analisis Pengaruh Sistem Informasi Akuntansi Terhadap Kinerja Usaha Mikro, Kecil dan Menengah (UMKM) di Desa Jatisari, Kecamatan Pakisaji, Kabupaten Malang Trisnawati, Trisnawati; 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

The purpose of this study was to examine about the influence of accounting information system on performance of micro, small and medium enterprises (MSMEs) in Jatisari Village, pakisaji District, Malang Regency. This type of research is qualitative correlational. The population in this study were Micro, Small and Medium Enterprises (MSMEs) in Jatisari Village, pakisaji District, Malang Regency. The sample in this study were 112 respondents from Jatisari Village who were taken using a purposive sampling technique. The data analysis method in this study is to use simple linear regression analysis and use several types of tests such as validity tests, reliability tests, normality tests and hypothesis tests consisting of simultaneous tests (F), coefficient of determination tests (R2) and partial tests (t). the results of this study indicate that partially the accounting information system variable has a positive and significant effect on performance of micro, small and medium enterprises (MSMEs) and simultaneously the accounting information system variable has a positive and significant effect on  performance in micro, small and medium enterprises (MSMEs).Keywords : Accounting Information System, Performance of Micro, Small and Medium Enterprises (MSMEs)
Pengaruh Kualitas Laporan Keuangan, Debt Maturity, Kinerja Profitabilitas, Tax avoidance, dan CSR Performance Terhadap Efisiensi Investasi Rahayu, Fika Putri; 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 study aims to determine the effect of the quality of financial statements, debt maturity, profitability performance, tax avoidance, and csr performance on investment efficiency in companies. Investment efficiency is an important indicator to assess the extent to which a company is able to generate profits from the investments made. This research is a quantitative research with secondary data sources using financial reports obtained through the official website of the Indonesia Stock Exchange (IDX) www.idx.co.id. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2018-2021. The data obtained will be calculated, tested and reprocessed against the proposed hypothesis using statistical applications. The results show that the quality of financial reports, debt maturity, profitability performance, tax avoidance, CSR performance simultaneously affect investment efficiency, financial report quality has a positive effect on investment efficiency, debt maturity has a negative effect on investment efficiency, profitability performance has a positive effect on investment efficiency, tax avoidance has no effect on investment efficiency, and csr performance has a positive effect on investment efficiency.Keywords: Quality of financial reports, debt maturity, profitability performance, tax avoidance, CSR performance, investment efficiency
Analisis Pengaruh Pemahaman Peraturan, Sanksi, Tarif, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak di E-Commerce (Studi Kasus Terhadap Pengusaha di Platform Online Shopping) Luthfiyah, Mitha Faridatul; 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

The Indonesian government has been motivated to control the tax aspects of the E-commerce transactions to optimize future tax collection due to the increasing expansion of E-commerce in the country. Tax revenue from E-Commerce entrepreneurs has not achieved 100% despite the fact that the tax sector produces more revenue than any other sector due to a number of ongoing challenges, such as low tax sanctions, high tax rates, taxpayer ignorance that may impact taxpayer compliance, and lack of understanding of tax regulations. This study looks at how taxpayer compliance of E-Commerce users is affected by their knowledge of tax regulations, tax sanctions, tax rates, and taxpayer awareness. By using purposive sampling methodology, a quantitative approach with a total of 130 respondents. This study found that taxpayer understanding, tax rates, tax penalties, and tax regulation understanding have an impact on how compliant e-commerce users are. The factors of tax rates and taxpayer awareness do not have a substantial impact on taxpayer compliance of E-Commerce users, but the variables of understanding tax regulations and tax penalties have a positive and significant effect on the compliance of E-commerce user taxpayers.Keywords: Taxpayer compliance, taxpayer awareness, tax regulations understanding, tax penalties, tax rates.
Pengaruh Persepsi dan Motivasi Mahasiswa Akuntansi Terhadap Minat Mengikuti MBKM Dengan Personalitas Sebagai Variabel Moderating Sadiyah, Chalimatu; Sudaryanti, Dwiyani; Maslichah, Maslichah
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 determine the effect of perceptions and motivation of accounting students on interest in participating in "MBKM" with personality as a moderating variable. The data collection technique in this study was carried out through distributing questionnaires. The data analysis method used is Moderated Regression Analysis with descriptive statistical testing, data quality test (validity and reliability test), normality test, classical assumption test (multicollinearity test and heteroscedasticity test), and hypothesis testing (simultaneous F test, determination coefficient test, and t test). The results of this study indicate that the perception and personality of accounting students have a positive effect on the interest in joining "MBKM". In contrast, the motivation of accounting students has no effect on the interest in joining "MBKM". In addition, personality cannot moderate the effect of perception and motivation of accounting students on interest in joining "MBKM".Keywords: Perception, motivation, student interest on MBKM, and personality
Determinan Sikap Etika Mahasiswa Akuntansi (Studi Kasus pada Mahasiswa Akuntansi di Kota Malang) Lestari, Ida Ayu; Diana, Nur; 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

This research aims to analyze the influence of intellectual intelligence, spiritual intelligence, and locus of control on students' ethical attitudes. This research is quantitative research with characteristics of correlational research using primary data obtained from questionnaires and measured using a Likert Scale. The data analysis method used is multiple linear regression analysis which is processed using SPSS software. The population in this study were Accounting Students Class of 2020 in Malang City from the Islamic University of Malang, State University of Malang, State Polytechnic of Malang, and State Islamic University of Maulana Malik Ibrahim Malang. Data was collected from 100 respondents through a questionnaire given to Bachelor of Accounting students class of 2020 in Malang City, using a purposive sampling technique. The results of the analysis show that simultaneously intellectual intelligence, spiritual intelligence and locus of control have an effect on students' ethical attitudes, partially spiritual intelligence and locus of control have a significant positive effect on students' ethical attitudes, while intellectual intelligence has no effect on students' ethical attitudes.Keywords: Intellectual intelligence, spiritual intelligence, locus of control, students' ethical attitudes
Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Islamic Social Reporting Pada Perusahaan yang Terdaftar di Jakarta Islamic Index Periode 2019 – 2021 Fauziah, Putri Roifatul; 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 study aims to explain the factors that influence the disclosure of Islamic social reporting in companies listed on the Jakarta Islamic Index. The independent variable indicators of this research are profitability, company size, company age, and leverage. The dependent variable indicator of this research is Islamic Social Reporting (ISR). The data used is secondary data, obtained from the Unisma Faculty of Economics and Business Investment Gallery and the official website www.idx.co.id. Sampling was carried out using purposive sampling method. The sample for this research is 22 companies registered in the Jakarta Islamic Index for the 2019-2021 period. Data analysis used the classical assumption test and multiple linear regression. The results of this study indicate that simultaneously Profitability, Firm Age, Firm Size and Leverage have a significant effect on Islamic Social Reporting. partially shows that Profitability has no effect on Islamic Social Reporting. partially shows that Firm Age, Firm Size and Leverage have a significant effect on Islamic Social ReportingKeywords: Profitability, Company Size, Company Age, Leverage, Islamic Social Reporting

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