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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 Penerapan Akuntansi Pertanggungjawaban Terhadap Efektivitas Pengendalian Biaya pada UMKM yang Ada di Kabupaten Pasuruan Saputri, Agesha Aprilia Diani; Maslichah, Maslichah; 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

The aimed of this research is to elucidate the influence of organizational structure, budget system, control system and accountability on cost control accounting in UMKM. This research used to UMKM in Pasuruan district. The methodological approach employed is multiple linear regression analyze. The findings indicated by organizational structure, budgeting systems, control mechanisms, and accountability frameworks significantly influence the implementation of accountabilities in accounting and the efficacy of cost control within Pasuruan Regency. The organizational structure variable has a significant affected in the cost control effectiveness in UMKM in Pasuruan district. Specifically, the organizational structure variable exerts a substantial effect on cost control effectiveness in UMKM in Pasuruan. Similarly, the budgeting system variable also demonstrates a significant impact on cost control efficiency in these UMKM. Additionally, the control mechanism variables markedly influence the cost control effectiveness in the UMKM of Pasuruan Regency.Keywords : Cost control accounting, structure organization, budget system, control system, and accountability
Dampak Tax Planning, Digitalisasi Layanan Pajak, dan Religiusitas Terhadap Kepatuhan Wajib Pajak Mufarrokhah, Saidatul; Mawardi, M. Cholid; 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 assess the influence of tax planning, digitalization of tax services, and religiosity on taxpayer compliance in Micro, Small and Medium Enterprises (MSMEs) registered at DISPORAPAR Sidoarjo. Tax planning, digitalization of tax services, and religiosity are considered as independent variables, while taxpayer compliance is the dependent variable. The research methodology used in this research is quantitative by utilizing numerical data. Primary data was collected through questionnaires. The target population is MSMEs registered at DISPORAPAR Sidoarjo, with the sample size determined using the Slovin formula to obtain 75 respondents. Hypotheses were tested through various statistical analyzes including descriptive statistics, instrument testing, normality tests, classical assumption tests, moderated regression analysis, and hypothesis testing using SPSS Version 29. The findings showed that tax planning had no significant effect on taxpayer compliance, while digitalization of planning Tax does not have a significant effect on taxpayer compliance. Tax services have a positive and significant effect on taxpayer compliance. Apart from that, religiosity also has no effect on taxpayer compliance.Keywords: Tax planning, digitalization of tax services, religiosity, taxpayer compliance.
Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan Terhadap Kinerja Keuangan Fahira, Ainun; Mahsuni, Abdul Wahid; 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 aims to determine and analyze the effect of implementing green accounting and environmental performance on the financial performance of case studies in manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sample used was a purposive sampling method. The data collection method used in this research is the documentation technique for annual reports and sustainability reports of manufacturing companies listed on the Indonesian Stock Exchange from 2020 to 2022. Based on the results of research and testing conducted regarding the influence of green accounting, environmental performance on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange using SPSS 25.0, it can be concluded as follows: 1) Green accounting has no effect on the financial performance of manufacturing companies listed on Indonesian Stock Exchange for the 2020-2022 period. 2) Environmental performance has no effect on the financial.Keywords: Effect of implementation, green accounting, environmental performance, on financial performance.
Pengaruh Lingkungan Kerja, Penghargaan Finansial, dan Pertimbangan Pasar Kerja Terhadap Pemilihan Karir Mahasiswa Akuntansi Sebagai Akuntan Publik (Studi Empiris pada Mahasiswa Akuntansi Universitas Islam Malang) Putri, Venni Endina; 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 research aims to determine how the influence of work environment, financial rewards, and labor market considerations on accounting students' career choices as public accountants. This research is a type of quantitative research, using 141 students of the Islamic University of Malang Accounting Study Program class of 2019 as a sample in this study. The data was collected using a questionnaire utilizing Google Forms with a Likert scale, namely 1 strongly disagree, 2 disagree, 3 neutral, 4 agree, and 5 strongly agree. Based on the results of research on the Accounting study program students class of 2019, it was found that the work environment obtained a significance value of 0.000 <0.05, so H0 was rejected and H1a was accepted, the financial reward variable obtained a significance value of 0.001 <0.05, so H0 was rejected and H1b was accepted, the job market consideration variable obtained a significant value of 0.000< 0.05, H0 was rejected and H1c was accepted. Based on this explanation, it can be said that the work environment, and financial rewards, and the job market Considerations affect the career choice of accounting students as public accountants.Keywords: Work environment, financial rewards, labor market considerations, career selection of accounting students as public accountants.
Analisis Pengaruh Sistem Informasi Akuntansi dan Motivasi Kerja Terhadap Efektivitas Kinerja (Studi Kasus Pada Karyawan CV. Algostudio) Bilah, Tasya Salsa; Maslichah, Maslichah; Mawardi, M. Cholid
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 investigate the impact of the Accounting Information System and Work Motivation on Performance Effectiveness. This investigation employs a quantitative methodology, targeting the staff of CV. Algostudio as the population. The study included 40 respondents, selected through a saturated sampling method. In this investigation, the analysis of the data was conducted using multiple linear regression. The analysis executed using SPSS version 29 indicates that both the Accounting Information System and Work Motivation contribute significantly and positively to Performance Effectiveness when assessed collectively. It was observed that individually, the Accounting Information System does not influence Performance Effectiveness, whereas Work Motivation individually exerts a notable positive impact on Performance Effectiveness.Keywords: Performance Effectiveness, Accounting Information System, Work Motivation.
The Effect of Dividend Policy, Profitability, Cash Holding and Good Corporate Governance on Company Value (Case Studies on IDX BUMN20 Companies Listed on the Indonesia Stock Exchange in 2018-2021) de Araújo, Deonisio Jeremias Catedralino Soares; 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

Nilai perusahaan merupakan salah satu bagian penting dalam perusahaan untuk menarik para investor dalam berinvestasi, karena investor cenderung menanamkan modalnya pada perusahaan yang memiliki nilai perusahaan baik supaya return yang didapat juga baik. Penelitian ini bertujuan untuk mengetahui secara simultan maupun parsial pengaruh kebijakan dividen, profitabilitas, cash holding dan good corporate governance terhadap nilai perusahaan. Metode penelitian yang digunakan dalam penelitian ini merupakan kuantitatif korelasional dengan menggunakan laporan tahunan perusahaan IDX BUMN20 yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Metode pengambilan sampel pada penelitian ini menggunakan purposive sampling dengan beberapa kriteria yang sudah ditentukan sehingga diperoleh sebanyak 9 perusahaan dari total 30. Data diuji menggunakan aplikasi SPSS tipe 14. Hasil dari penelitian ini menjelaskan bahwa secara simultan kebijakan dividen, profitabilitas, cash holding dan good corporate governance berpengaruh positif signifikan terhadap nilai perusahaan. Profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan, akan tetapi kebijakan dividen, cash holding dan good corporate governance tidak berpengaruh terhadap nilai perusahaan secara parsial. Manfaat dari penelitian ini secara praktis bagi perusahaan, penelitian ini diharapkan dapat memberikan kontribusi dalam mengoptimalkan nilai perusahaan. Bagi investor, menyumbangkan ide atau literasi untuk melakukan studi dan pengetahuan tentang valuasi perusahaan yang akan didanai. Bagi pemerintah, menjadi tolak ukur bagi Kementerian BUMN untuk mengetahui hasil privatisasi.Kata kunci : Kebijakan Dividen, Profitabilitas, Cash Holding, Good Corporate Governance, Nilai Perusahaan
Pengungkapan Tanggung Jawab Sosial Perusahaan dan Tata Kelola Perusahaan yang Baik Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening Dewi, Anastasya Vivian Risna; Diana, Nur; 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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This research aims to analyze and explain the relationship between Corporate Social Responsibility and Good Corporate Governance on company value with profitability as an intervening variable. The population of this research is banking companies listed on the Indonesia Stock Exchange in 2019-2023. The sampling technique used purposive sampling and a sample of 15 banking companies was obtained. The data analysis method in this research is quantitative data analysis using SmartPLS with hypothesis testing using the bootstrapping resampling method. The research results show that the Corporate Social Responsibility variable has no effect on company value, Good Corporate Governance has an effect on company value, Corporate Social Responsibility and Good Corporate Governance have no effect on profitability, profitability has an effect on company value, and profitability cannot mediate Corporate Social Responsibility and Good Corporate Governance.Keywords: Corporate social responsibility, good corporate governance, profitability, company value.
Determinan Kepatuhan Pegawai Kantor Pemerintahan Balai Kota Malang Dalam Membayar Pajak Safitri, Safitri; Afifudin, Afifudin; Nandiroh, Umi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
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This study aims to determine the partial and simultaneous influence between to determine and analyze the effect of tax services, tax knowledge, and tax sanctions on taxpayer compliance in paying taxes. This research is a type of explanatory research using a quantitative approach. The population in this study is employees of the Malang City Hall Government Office in the General Secretariat. And sampling in this study through non-probability sampling techniques of quota sampling type. Quota sampling is a sampling technique from a population that has certain characteristics to the desired number (quota). It is known that the number of respondents was 38 respondents, with sampling using purposing sampling. In data collection using questionnaire instruments. Based on the results of the study, it is known that taxation, tax knowledge, and tax sanctions simultaneously have a significant positive effect on individual taxpayer compliance in paying taxes. Tax services have a significant positive effect on individual taxpayer compliance in paying taxes. Taxation knowledge has no effect on individual taxpayer compliance in paying taxes. Based on the R2 calculation, it was found that 57.5% of tax service variables, tax knowledge, tax sanctions affected the compliance of individual taxpayers in paying taxes, while the other 42.5% were influenced by other independent variables that were not included in this study.Keywords: Tax services, knowledge of taxation, tax sanctions, taxpayer compliance and paying taxes
Analisis Akreditasi, Kebutuhan Pelatihan Pegawai, Ketersediaan Anggaran Pelatihan Pegawai dan Serapan Anggaran Pelatihan Pegawai Tahun 2022 di Rumah Sakit Umum Daerah (RSUD) Kota Malang Nurfadila, Lailatul; 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 employs a descriptive qualitative methodology, a type of inquiry used to assess the state of natural things. Where the researcher has the key to the device. Triangulation or combination procedures are used in data collecting techniques. Data gathered through documentation and interviews. Data display, reduction, inference, or verification methods are used in data analysis. where the goal is to comprehensively analyze the primary research topics, which include accreditation, employee training requirements, availability of employee budgets, and staff training budget use in Malang City Hospital. Malang City Hospital has conducted an analysis of employee training, employee accreditation, personality of the training budget, and absorption of employee training in compliance with applicable rules. However, because the hospital's strategic plan has not been reviewed, there is uncertainty over the required training and the available funding.Keywords : Accreditation, employee training requirements, availability of employee budgets, and absorption of employee training.
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Penerimaan Pajak Penghasilan pada Kantor Pelayanan Pajak Pratama Malang Utara Ardiansyah, Hasbi Maftuh; 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

An increase in state revenue from the taxation sector as a source of financing that is still possible, based on the number of tax payments from year to year, is expected to increase in view of the increasing population. One type of tax that is a source of revenue is income tax. Income tax is a type of subjective tax that is obligated to be attached to the tax subject concerned. Taxpayer Awareness, Tax Sanctions, Tax Knowledge, and tax authorities play a very important role in the success of a taxation. The population in this study are individual taxpayers who are registered at KPP Pratama Malang Utara. Sampling in this study using the slovin formula. 99 data were used and processed using SPSS 29.0 for windows. The results of this study indicate that taxpayer awareness has an effect on income tax receipts, tax sanctions have an effect on income tax receipts, tax knowledge on income tax receipts, and tax authorities have no effect on income tax receipts.Keywords: Income tax, tax sanctions, tax knowledge, tax understanding, and tax authorities

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