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Ahmad Murtaqi
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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
 104   105   106   107   108 
Faktor-Faktor Yang Mempengaruhi Audit Delay Dengan Kantor Akuntan Publik Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Yang Terpublikasi Di Bursa Efek Indonesia Gymnastiar, Bagas Fauzan; Afifudin, Afifudin; 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 to know examine the effect of audit tenure, profitability and audit opinion on audit delay which is moderated by the reputation of public accounting firms in manufacturing companies published on the Indonesia Stock Exchange for the 2020-2022 period. This type of research is descriptive correlational research with analytical method uses a quantitative analysis method using secondary data sourced through financial report documentation published by the Indonesian stock exchange. The research results reveal that Audit Tenure has a significant negative effect on Audit Delay. Profitability has a significant negative effect on Audit Delay. Audit Opinion has a significant positive effect on audit delay. The reputation of the Public Accounting Firm cannot moderate the relationship between Audit Tenure and Audit Delay. The reputation of the Public Accounting Firm cannot moderate the relationship between Profitability and Audit Delay. The reputation of the Public Accounting Firm cannot moderate the relationship between Audit Opinion and Audit Delay.Keywords: Audit tenure, profitability, audit opinion, the reputation of the public accounting firm, audit delay.
Pengaruh Tingkat Penghasilan, Sanksi Pajak, dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Pada KPP Pratama Gresik) Febriyanti, Sintya Ayu; Sari, Arista Fauzi Kartika; Hariri, Hariri
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 income levels, tax sanctions and tax knowledge on individual taxpayer compliance (a case study at KPP Pratama Gresik). The independent variables in this study are the level of income, tax sanctions and knowledge of taxation while the dependent variable is individual taxpayer compliance. 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 individual taxpayers who are registered at KPP Pratama Gresik. The data collection technique uses the slovin formula. Based on this method, the number of individual taxpayers used is 100 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 income level variable had no effect on individual taxpayer compliance (0.567 > 0 .05), the tax penalty variable has a positive and significant effect on taxpayer compliance (0.007 <0.05), and the tax knowledge variable has a positive and significant effect on taxpayer compliance (0.033 <0.05).Keywords: Income level, tax sanctions, tax knowledge and individual taxpayer compliance 
The Impact of Carbon Tax Implementation in Indonesia on Supporting Sustainable Development Goals Ababil, Ressy Yulia; Diana, Nur; Efendi, Erfan
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 find out how the implementation of carbon tax in Indonesia can support the Sustainable Development Goals (SDGs). The author uses a descriptive qualitative approach, using secondary data. This research also uses documentation techniques in the information data collection process and uses data analysis methods with literature studies. The results show that the impact of carbon tax implementation in Indonesia can support Sustainable Development Goals by continuing to reduce greenhouse gas emissions in Indonesia. The above can support Sustainable Development Goals 13 (Climate Change). Keywords: Carbon tax, sustainable development goals
Pengaruh Return on Equity (ROE), Net Profit Margin (NPM) Dan Return on Assets (ROA) Terhadap Harga Saham yang Terdaftar dalam Indeks Emiten LQ45 Periode 2019-2021 Hariyadi, Riyan; 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 determine and analyze the simultaneous and partial effect of Return On Equity (ROE), Net Profit Margin (NPM) and Return On Assets (ROA) from the stock costs of organizations remembered for the LQ45 Record during the 2019-2021 period. The location of this study can be viewed on the Indonesian Stock Exchange (idx.co.id) website. This is a quantitative study where data is obtained by downloading data from the financial reports of companies in the LQ45 index for the 2019-2021 period. The sampling technique in this study used purposed sampling technique with certain considerations. Based on these criteria, the number of issuers is 29. Data were analyzed using various linear regression tests, autocorrelation tests and determination tests. Given the consequences of examining the information, the consequences of the F test show the same time Return On Equity, Net Profit Margin and Return On Assets affect stock costs in organizations recorded in the LQ45 list for the 2019 - 2021 period. Furthermore, the results of the t test show that Return On Equity (ROE) has a significant positive effect on stock prices in companies listed in the LQ45 index for the 2019 – 2021 period. Net Profit Margin (NPM) and Return On Assets (ROA) have no significant positive effect on stock prices in companies listed in the LQ45 index 2019 – 2021 period. The score of the determination test show that the percentage is 68.7%, where share prices can be influenced by Return On Equity, Net Profit Margin and Return On Assets. For investors, it is better if before investing in an investor company, examine further related to the financial situation of a company so that the company will not be disadvantaged even if the company can’t achieve the return on investment that investors expect .Keywords: Stock price, return on equity (ROE), net profit margin (NPM) and return on assets (ROA).
Pengaruh Modernisasi Sistem Administrasi Perpajakan Terhadap Intensi Kepatuhan Pajak (Studi Kasus Mahasiswa Universitas Islam Malang) Maulana, Moh Irham; Sudaryanti, Dwiyani; Mahsuni, Abdul Wahid
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

Charges have a really imperative part for state incomes that are utilized to fund government investing and national improvement. The government looks for to progress the charge organization framework by building up a present day assess organization framework so that charge collection is more idealize and can optimize charges as a source of state income. Modernization of the assess organization framework is carried out to move forward the ability of the Directorate Common of Charges to oversee the usage of assess approaches in understanding with the standards of great administration. With the usage of a present day assess organization framework, backed by quality Human Assets, it is anticipated to create good administration standards based on straightforwardness, responsibility, responsiveness, autonomy and decency.Keywords : Taxation, tax administration system, modernization, good governance,  revenue optimization,
Analisis Pengaruh Pengetahuan Perpajakan, Sanksi Pajak, dan Pendapatan Wajib Pajak Terhadap Kepatuhan Membayar Pajak Bumi dan Bangunan (PBB) Pasca Pandemi Covid-19 di Kecamatan Pakisaji Kabupaten Malang Thoyibah, Habibatut; Diana, Nur; 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 purpose of this study was to examine tax knowledge, tax sanctions and taxpayer income on land and building tax payments in Pakisaji District, Malang Regency. This type of research is a correlational quantitative. The population in this study is land and building tax payers in Pakisaji District, Malang Regency. The sample in this study were 120 respondents from Jatisari village who were taken using the slovin formula using purposive sampling technique. The analytical method in this study uses multiple linear regression analysis and uses several types of tests such as instrument tests which consist of validity and reliability tests, normality, classical assumptions consisting of multicollinearity and heteroscedasticity, and hypotheses f, (R2) and partial (t). The test results show that the variables of knowledge of taxation, tax sanctions, and taxpayer income partially have a positive and significant effect on compliance with paying land and building taxes.Keywords: Tax Knowledge, Tax Sanctions, Taxpayer Income, Compliance
Pengaruh Pemanfaatan Sistem Informasi Akuntansi dan Pengaruh Teknologi Informasi Terhadap Kinerja UMKM (Studi Kasus pada UMKM Kecamatan Lowokwaru, Kota Malang) Putri, Yearsina Simanjari; Mahsuni, Abdul Wahid; 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

This study aims to examine how MSMEs utilize accounting information systems and investigate the impact of the influence of information technology use on the performance of small and medium enterprises. This study seeks to understand the relationship between the implementation of technology solutions in the accounting process and the operational effectiveness of MSMEs. This research targets business actors who manage small and medium- sized businesses. The focus of this research is directed to MSME owners operating in the city of Malang the sample used consists of 97 respondents with predetermined criteria. This study uses a purposive sampling method with a quantitative approach. This study uses primary data collected directly from respondents. The results of this study show that accounting information systems have a positive influence on the performance of MSMEs (1) Information Technology has a positive influence on the performance of MSMEs (2).Keywords: Utilization of accounting information systems, Influence of information technology, MSME performance
Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kinerja Pemerintahan (Studi Kasus pada Instansi Pemerintah Kota Batu) Likuwatan, Mayatisari; Malikah, Anik; 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 study was to find out how the influence of the Accounting Information System and Internal Control System on Government Performance "Case Study of Batu City Government Agencies". The variables used in this study consist of independent variables: Accounting Information Systems and Internal Control Systems. Dependent variable: Government Performance. This research was conducted from March to completion at Batu City Government Agencies. The population of this study are employees of Batu City Government Agencies. The sample in this study amounted to 49 employees using a purposive sampling technique. The data used in this study is primary data using a questionnaire. The analytical method used is multiple regression equation, normality test, classical assumption test, descriptive statistical analysis and hypothesis testing. The results of the study show that simultaneously the Accounting Information System and the Internal Control System have a positive and significant effect on Government Performance. While partially the Accounting Information System has no significant positive effect on Government Performance and the Internal Control System has a significant positive effect on Government Performance.Keywords: Accounting information systems, internal control systems, government performance.
Analisa Implementasi Corporate Social Responsibility Untuk Mendukung Pembangunan Berkelanjutan (Studi pada PT Pertamina Persero) Rachmadi, Andi Oktavian; Sudaryanti, Dwiyani; 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

The existence of a company often has a negative impact on the surrounding area including social and environmental conditions as a result of activities and production processes due to exploration, exploitation, and mobility of vehicles to distribute products from a company. Based on these facts, companies are required to carry out Social and Environmental Responsibility or Corporate Social Responsibility which is mandate by the law number 40 of 2007 concerning Limited Liability Companies. The importance of Corporate Social Responsibility for companies is inseparable from the growing concern that water, land, and air reserves will deteriorate and cannot be used for our future generations. In implementing Corporate Social Responsibility, company must implement sustainable development so that the sustainability of life in the future can also guaranteed. The purpose of this research is to determine the implementation of Corporate Social Responsibility (CSR) of PT Pertamina (Persero) company and to find out the relationship between the implementation of the implementation of Corporate Social Responsibility (CSR) and the implementation of Sustainable Development in PT Pertamina (Persero) company.Keywords: PT Pertamina (Persero), corporate social responsibility, sustainable development
Pengaruh Akuntabilitas Keuangan Daerah, Value For Money, Kejujuran, Transparansi dan Pengawasan Pemerintah Terhadap Pengelolaan Keuangan Daerah (Studi Pada Kantor Badan Keuangan dan Aset Daerah (BKAD) Kabupaten Malang dan Kota Malang) Fadillah, Mulkan Ahmad; Sudaryanti, Dwiyani; 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 aims to examine the influence of regional financial accountability, value for money, honesty, transparency, and government supervision on regional financial management at the Regional Financial and Asset Agency (BKAD) in Malang Regency and Malang City. This research employed a purposive sampling method involving 71 respondents from BKAD officials. Data was analyzed using SPSS 25. The results showed that simultaneously, these variables significantly influenced regional financial management. Further analysis revealed that regional financial accountability and value for money had a positive and significant impact on regional financial management. Conversely, honesty and transparency showed a negative and significant impact. The variable of government supervision was not found to have a significant effect. These findings indicate that increased accountability and efficiency in budget utilization can improve the quality of regional financial managementKeywords: Regional financial management, financial accountability, value for money, honesty, transparency, government supervision

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