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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 1,086 Documents
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Peran Digitalisasi Akuntansi dan Pemanfaatan E-Commerce dalam Menciptakan Keunggulan Bersaing UMKM Kuliner yang Dikelola Generasi Z di Kota Malang Safira, Faiza Meila; Amin, Moh.; Junaidi, Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 15, No 01 (2026): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study is to investigate and evaluate how the competitive advantage of culinary Micro, Small, and Medium Enterprises (MSMEs) run by Generation Z in Malang City is affected by accounting digitization and e-commerce. This study employs a survey method in conjunction with a quantitative approach. 120 Generation Z culinary MSME owners were given questionnaires to complete in order to gather primary data. The findings demonstrate that e-commerce and accounting digitalization significantly and favorably impact competitive advantage. According to this study, improving the competitiveness of culinary MSMEs requires the use of digital technologies in online marketing and financial administration.Keywords: Accounting digitalization, e-commerce, competitive advantage, culinary msmes, generation z.Top of FormBottom of Form
Pengaruh Literasi Digital dan Literasi Keuangan Terhadap Kinerja UMKM Dengan Penggunaan Sistem Informasi Akuntansi Sebagai Variabel Mediasi Amelia, Syafrila Putri Nur; Diana, Nur; Nandiroh, Umi
e_Jurnal Ilmiah Riset Akuntansi Vol 15, No 01 (2026): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

This study aims to examine and analyze the effect of digital literacy and financial literacy on the performance of micro, small, and medium enterprises (MSMEs), with accounting information systems as a mediating variable. The study employs a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to 100 MSME owners/managers domiciled in Blimbing District and Lowokwaru District, Malang City. The data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The results indicate that improvements in MSME performance are influenced by the digital literacy and financial literacy of MSME actors. However, the use of accounting information systems as a mediating variable does not show a significant effect, due to the limited understanding among MSME actors regarding the role of accounting information systems in overcoming decision-making barriers. This lack of understanding hinders their ability to utilize accounting information systems to comprehend financial conditions, plan business strategies, control costs, and enhance accountability.Keywords: Digital literacy, financial literacy, accounting information system, msmes.
The Effect of Financial Literacy, Financial Planning, and Impulsive Buying Behavior on Personal Financial Management (A Case Study of Timor-Leste International Students in Malang) Abrantes, Sonia Pacheco; Sudaryanti, Dwiyani; Efendi, Erfan
e_Jurnal Ilmiah Riset Akuntansi Vol 15, No 01 (2026): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

Effective financial management is crucial for students, especially those studying abroad, as they face complex economic environments. Based on this condition this study examines the influence of financial literacy, financial planning, and impulsive buying behavior, both partially and simultaneously, on personal financial management among Timor-Leste international students in Malang, Indonesia. A quantitative correlational approach was employed, surveying 97 students selected through purposive sampling from seven universities. Data were collected via online questionnaires and analyzed using multiple linear regression. The results show that financial literacy has a positive but non-significant effect on personal financial management, while financial planning and impulsive buying behavior have positive and significant effects on personal financial management, with regression coefficients of 0.243 and 0.294, respectively. Simultaneously, the three variables significantly influence personal financial management, indicating that combined knowledge, planning, and controlled spending behaviors determine the quality of financial management. These findings highlight the importance of financial planning and behavioral management in fostering effective personal financial management and provide practical implications for educational institutions in enhancing students’ financial decision-making skills.Keywords: Financial literacy, financial planning, impulsive buying, personal financial management.
Determinasi Pengaruh Keputusan Investasi Saham dengan Perilaku Keuangan Sebagai Variabel Moderasi Faradisa, Assyfa; Maslichah, Maslichah; Fakhriyyah, Dewi Diah
e_Jurnal Ilmiah Riset Akuntansi Vol 15, No 01 (2026): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

The research was done on purpose to help analyzing the influence of financial technology, financial literacy, and also risk perception on decisions of stock investment and also financial behavior acts as a moderating variable of those student members of the Indonesia Stock Exchange (IDX) Investment Gallery in Malang City. The background is the increasing participation of young investors that has not been fully accompanied by the quality of rational investment decision-making. This study applied such a quantitative approach by applying primary data taken through questionnaires from 106 respondents taken by purposive sampling technique. Data were analyzed by applying SEM–PLS method. The outcomes indicate that financial technology, financial literacy, and also risk perception give such a positive influence toward stock investment decisions, as does financial behavior. However, in its role as a moderating variable, financial behavior weakens the influence of these three variables on investment decisions. These findings support Behavioral Finance Theory and Planned Behavior Theory, help in emphasizing that decisions of students’ investment are made by an interaction of technological factors, financial understanding, and rational behavioral control.Keywords: Stock investment decision, financial technology, financial literacy, risk perception, financial behavior, SEM-PLS.
Peran Money Ethics dalam Memoderasi Love Of Money dan Gender Terhadap Persepsi Etika Penggelapan Pajak Putri, Rafelia Cahyono; Afifudin, Afifudin; Badria, Nuril
e_Jurnal Ilmiah Riset Akuntansi Vol 15, No 01 (2026): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

This study analyzes the moderating role of money ethics in the relationship between love of money, gender, and perceptions of tax evasion ethics. Tax evasion remains a persistent ethical issue, particularly when viewed from a behavioral perspective that emphasizes individual values and ethical judgments. Grounded in ethical and behavioral theories, this study posits that a strong orientation toward money may shape ethical perceptions, while money-related ethical values may influence this relationship. Using a quantitative approach, data were collected from 105 accounting students selected through a proportional sampling technique to ensure representative distribution across the population. The data were gathered through questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that love of money has a positive and significant effect on perceptions of tax evasion ethics, whereas gender shows no significant effect. Furthermore, money ethics is proven to strengthen the influence of love of money on perceptions of tax evasion ethics, but it does not moderate the relationship between gender and perceptions of tax evasion ethics. These findings highlight the importance of ethical values related to money in shaping ethical perceptions and underscore the role of ethics education in accounting to mitigate unethical tax behavior.Keywords: Love of money; gender; money ethics; tax evasion ethics
Implementasi Sistem Informasi Akuntansi Berbasis Waterfall dalam Meningkatkan Efisiensi, Akurasi, dan Efektivitas Pengelolaan Keuangan UMKM (Studi Kasus pada Toko Moyasi Motor di Desa Argosuko) Minan, Ahmad Zida Husni; Amin, Moh.; Junaidi, Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 15, No 01 (2026): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

The advancement of information technology encourages Micro, Small, and Medium Enterprises (MSMEs) to adopt digital-based accounting systems to improve financial management. However, many MSMEs still rely on manual recording, resulting in inefficiency, errors, and delays in financial reporting. This study aims to analyze the implementation of an Accounting Information System (AIS) using the Waterfall method and its impact on efficiency, accuracy, and effectiveness of financial management. This research employs a qualitative case study approach at Toko Moyasi Motor, located in Argosuko Village, Poncokusumo District, Malang Regency. Data were collected through interviews, observation, and documentation, and analyzed using the interactive model of Miles and Huberman. The results show that the Waterfall-based AIS improves operational efficiency, enhances data accuracy by reducing human error, and supports more effective business decision-making. The findings also support the Diffusion of Innovations theory.Keywords: Accounting information system, waterfall method, efficiency, accuracy, effectiveness

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