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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 Faktor Ekonomi Makro dan Kinerja Keuangan Terhadap Nilai Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2018-2022 Wijaya, Aldy Pranstanri; Askandar, Nur Shodiq; 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 analyze the influence of changes in macroeconomic factors and financial performance on the value of manufacturing companies in Indonesia. The population in this research are manufacturing companies listed on the Indonesia Stock Exchange in the period 2018 to 2022. The number of samples used in this research was 193 samples using a purposive sampling method. The company value variable is proxied by the Price Earning Ratio (PER), macroeconomic factor variables are proxied by inflation and exchange rates, financial performance is proxied by Return on Equity (ROE). The analytical tool used is multiple regression analysis, using SPSS 22.0 software. The results of this research show that ': (1) macroeconomic factors have a negative and insignificant effect on company value, (2) company performance has a negative and significant effect on company value. It is recommended for investors to consider when making investment decisions, so that macroeconomic variables and financial performance can be used as investment considerations.Keywords: Macroeconomic factors, financial performance, company value, investment.
Pengaruh Tingkat Suku Bunga, Inflasi, dan Indeks Dow Jones terhadap Indeks Harga Saham Gabungan (IHSG) di Bursa Efek Indonesia Prahasti, Rahma Amirah; Mahsuni, Abdul Wahid; 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 progress of the capital market in Indonesia is supported by the need for capital which shows an increasing amount. The development of the capital market can be identified and observed from the fluctuations in the Jakarta Composite Index (IHSG) on the Indonesia Stock Exchange. Stock prices that are constantly changing will also affect the Jakarta Composite Index (IHSG). The movement of the Composite Stock Price Index (IHSG) can be influenced by several factors, such as macroeconomic factors including interest rates, inflation and there is also a foreign index, namely the Dow Jones index. Due to the weaknesses of previous research, this study aims to conduct further research on the effect of Interest Rates, Inflation and the Dow Jones Index on the JCI on the IDX in 2015-2019. The data analysis method used in this study is quantitative data analysis using multiple linear regression analysis. Testing the data used is testing the simultaneous hypothesis (Test F) and testing the partial hypothesis (Test t). The results of this study indicate that the variable Interest Rate and Inflation have a negative and significant influence on the JCI, while the Dow Jones Index has a positive and significant influence on the JCI.Keywords: BI rate, inflation, the dow jones index, and the combined stock price index.
The Moderation Effect of Corporate Governance Mechanisms on The Relationship Between Capital Structure and Company Performance (Empirical Study on Insurance Companies Listed on The Indonesian Stock Exchange 2019 – 2022) Wulandari, Wike; Sudaryanti, Dwiyani; 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

The significance of Company Performance extends to enhancing shareholder value, boosting employee morale, solidifying industry standing, intensifying market competition, fulfilling stakeholder expectations, and adhering to regulatory standards. Enhanced performance not only elevates the prosperity of shareholders but also augments the company's overall value. This study aims to investigate the impact of Capital Structure on Company Performance, emphasizing the moderating effect of Corporate Governance mechanisms. A quantitative approach is adopted, and the research relies on secondary data obtained from the Indonesia Stock Exchange (IDX) for this correlational analysis. The analysis encompasses annual report data from financial entities within the insurance sub-sector from 2019 to 2022, incorporating 68 datasets. The selection of these samples was conducted through a purposive sampling technique. SmartPLS 3.0 was used as this investigation's analytical instrument, employing Partial Least Square (PLS) path analysis. The outcomes indicated a minimal effect of Capital Structure on Company Performance. Moreover, the research ascertained that the effect of Capital Structure, as quantified by the debt-asset ratio (DAR), on Company Performance, assessed through the Return on Assets (ROA), remains insignificant even when considering the moderating variable of Commissioner's Size. The effect of capital structure (DAR) on company performance (ROA) with board size as a moderating variable is insignificant. 4. Capital Structure (DAR) on Company Performance (ROA) with Audit Committee Size as Moderating Variable's effect is insignificant.Keywords: Corporate governance, capital structure, company performance
Pengaruh Literasi Investasi, Persepsi Risiko, dan Pengaruh Influencer di Media Sosial terhadap Minat Investasi (Studi Kasus Mahasiswa Universitas Islam Malang) Dirgantara, Mohammad Videla Rosendy; Mawardi, Moh. Cholid; Rudhiningtyas, Dyah Arini
e_Jurnal Ilmiah Riset Akuntansi Vol 14, No 02 (2025): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

This study aims to analyze the effect of investment literacy, risk perception, and the influence of social media influencers on students’ investment interest at Universitas Islam Malang, as well as to examine the moderating role of influencers. This research employed a quantitative method, with data collected through questionnaires from 100 undergraduate students of Universitas Islam Malang selected using purposive sampling. Data analysis was conducted using multiple linear regression with SPSS. The results indicate that investment literacy (X1) has a positive and significant effect on students’ investment interest, meaning that the higher the level of investment literacy, the greater the students’ tendency to invest. Risk perception (X2) also has a positive and significant effect, showing that students who are able to assess risks realistically are more confident in making investment decisions. The influencer variable in social media was found to play a moderating role, strengthening the relationship between investment literacy (X1) and investment interest, but weakening the relationship between risk perception (X2) and investment interest. These findings support the Theory of Planned Behavior (TPB), which emphasizes that perceived behavioral control, risk perception, and subjective norms influenced by social media influencers can encourage students to develop stronger intentions to invest.Keywords: Investment literacy, risk perception, influencer, investment interest.
Analisis Tingkat Efektivitas dan Efisiensi Penggunaan Anggaran Belanja Tahun 2020 – 2024 Pada Pemerintah Kabupaten Madiun (Studi Kasus pada Badan Pengelolaan Keuangan dan Aset Daerah) Prabowo, Hernanda Bagus; Diana, Nur; Afifudin, Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 14, No 02 (2025): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

This study aims to analyze the level of effectiveness and efficiency of budget use at the Madiun Regency Regional Financial and Asset Management Agency during the 2020-2025 period. This study applies a qualitative descriptive approach method with data collection through interviews with agency sources and review of documentation recording the results of budget realization reports. The results show that the assessment of the level of effectiveness of budget use in 2020 is categorized as less effective with a percentage level of 77%, in 2021-2024 it is categorized as effective with percentage levels of 96%, 96%, 97%, and 98%. For the assessment of the level of efficiency of budget use in 2020 it is categorized as efficient with a percentage level of 78%, in 2021-2024 it is categorized as very effective with percentage levels of 7%, 7%, 8% and 8%. The causes of the level of effectiveness and efficiency of budget use are due to the Covid-19 outbreak, changes in the regulations of the Minister of Home Affairs and changes in policy regulations. This study provides a new, clearer picture regarding the analysis of the level of effectiveness and efficiency of budget use in 2020-2024.Keywords : Budget, effectiveness, efficiency
Peranan Informasi Akuntansi Manajemen Dalam Mewujudkan Efisiensi Usaha Peternakan Ayam (Studi Kasus pada Peternak Kemitraan Ayam Daging Jenis Jantan di Kecamatan Kanigoro, Kabupaten Blitar) Yekti, Muhammad Yoga Pratita; Diana, Nur; Fakhriyyah, Dewi Diah
e_Jurnal Ilmiah Riset Akuntansi Vol 14, No 02 (2025): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

This study analyzes the role of management accounting information in improving business efficiency in broiler chicken farming under a partnership scheme in Kanigoro District, Blitar Regency. A qualitative approach was applied through in-depth interviews, observation, and documentation involving three partner farmers selected using snowball sampling. The findings show that management accounting information supports business planning, cost control, decision-making, and operational efficiency. Farmers utilize historical data on feed, veterinary expenses, labor costs, and production results to prepare budgets and optimize operational strategies. Systematic financial recording enables them to control expenses, minimize waste, and make data-driven decisions, such as adjusting chicken populations and selecting feed types. Moreover, management accounting information enhances business efficiency by enabling better resource allocation, structured evaluation, and improved decision-making accuracy. However, challenges remain, including limited accounting literacy, reliance on manual records, and the lack of integrated financial systems. The study suggests improving accounting literacy and developing a modern Management Accounting Information System (MAIS) to enhance data accuracy, managerial capability, and sustainable practices in poultry farming.Keywords: Management accounting information, cost control, business planning, decision-making, business efficiency, partnership farming
Pengaruh Financial Literacy dan Persepsi Risiko Terhadap Minat Berinvestasi Generasi Z di Malang Raya: Perbandingan Antara Minat Investasi di Pasar Modal dan Investasi Emas Nuzumi, Aminah; Sudaryanti, Dwiyani; Sari, Arista Fauzi Kartika
e_Jurnal Ilmiah Riset Akuntansi Vol 14, No 02 (2025): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

This research is motivated by Generation Z high spending tendencies and consumerist lifestyle, which makes it difficult to minimize expenses and save. Therefore, managing wealth and financial resources requires adequate skills and knowledge. Investing is a method of financial and wealth management that individual can implement. Lack of financial literacy and high-risk perception are often the main barriers affecting their interest in investing. Therefore, this study aims to analyze the influence of financial literacy and risk perception on investment interest in these two instruments. A quantitative research approach was employed, using Purposive Sampling to select respondents aged 17-26 years from Malang Raya, resulting in 65 participants. Data were collected through questionnaires and analyzed using multiple linear regression techniques. The results indicate that financial literacy has a positive and significant effect on investment interest in both the capital market and gold. This means that the higher an individual's financial literacy, the greater the likelihood of their interest in investing. However, risk perception has a significant negative impact on investment interest in gold, while its effect on the capital market is not significant. This suggests that although financial literacy encourages investment interest, concerns about risk can hinder investment decisions, especially regarding gold. Further comparative tests reveal that Generation Z shows a greater interest in investing in gold compared to the capital market. This phenomenon may be related to the perception of gold investment as safer or easier to understand.Keywords: Financial literacy; investment interest; risk perception; generation z.

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