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
ANALISIS FAKTOR RELIGIOSITAS, PENGETAHUAN EKONOMI SYARIAH, DAN MOTIVASI INVESTASI TERHADAP MINAT INVESTASI SAHAM SYARIAH PADA MAHASISWA AKUNTANSI (Studi Kasus Pada Mahasiswa Akuntansi Di Kota Malang) Dita Dwi Lestari; M. Cholid Mawardi; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study was conducted to determine the effect of religiosity factors, knowledge of Islamic economics, and investment motivation on interest in Islamic stock investment in accounting students. This research was conducted on accounting students class 2018 at the University of Islam Malang, Maulana Malik Ibrahim State Islamic University and the University of Muhammadiyah Malang who have customer fund accounts (RDN). The sampling method was a purposive sampling order to obtain a sample of 100 respondents who had met the sample criteria. In this study using multiple linear regression analysis methods using the SPSS 16.0 application as an analytical tool in this study. The results showed that the religiosity variable partially had a positive and significant effect on interest in Islamic stock investment. The variable knowledge of Islamic economics partially has a positive and significant effect on interest in Islamic stock investment. The investment motivation variable partially has a positive and significant effect on the interest in Islamic stock investment. The variables religiosity, knowledge of Islamic economics, and investment motivation together have a significant effect on interest in Islamic stock investment. Keywords: Religiosity, Islamic Economics, Investment, Motivation, Islamic Stock 
Analis Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas pada Lembaga Pendidikan (Studi Kasus Madrasah Aliyah Negeri 1 Malang) Muhammad Hatta Bahdiar; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

The use of cash in madrasah operations is very easy to be misappropriated or misused. The occurrence of fraud needs to be prevented by having a system that supports cash transactions. The purpose of this study was to analyze the effectiveness of the accounting information system for cash receipts and disbursements at MAN 1 Malang.The researcher used a qualitative descriptive method to determine the effectiveness of the accounting information system on cash receipts and disbursements at Madrasahs which included cash receipts and disbursements at Madrasah Aliyah Negeri (MAN) 1 Malang. This study uses internal data. The collection technique uses documentation and interviews. The steps of data analysis in this research are: (1) reducing data (data reduction), (2) presenting data (data display), (3) drawing conclusions (conclusion drawing).The results showed that the accounting information system at MAN 1 Malang using the JIBAS application was considered effective and provided many conveniences for the madrasa in terms of cash receipts and disbursements. Cash receipts with the JIBAS application begin with an accounting account code, then enter the types of receipts, after that enter receipt transactions for the current financial year, this receipt produces cash receipts reports in the form of: payment reports per class, payments per student, student payments in arrears, payment per group of prospective students, payment per prospective student, payment of prospective students who are in arrears, recapitulation of receipts, recapitulation of student arrears, cash receipts and receipts journal.In terms of cash disbursements, the use of the JIBAS accounting information system is also considered effective. Cash disbursement at MAN 1 Malang starts from the accounting account code and then the types of expenses and continues with expense transactions consisting of: expense transactions, search for expense data and expense journals.Keywords: Accounting information system, revenue, expenditure.
PENGARUH TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN METODE RGEC (RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNING, CAPITAL) TERHADAP HARGA SAHAM (Studi Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017) Dila Anggraheni; Afifudin Afifudin; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT The purpose of this study is to determine and analyze the effect of variables NPL, GCG, ROA and CAR on the prices of public banking shares listed on the Indonesia Stock Exchange for the 2014-2017 period. The population in this study are all general banking companies listed on the Indonesia Stock Exchange. For samples taken in this study, 27 companies fulfilled the criteria for sample criteria. Sampling is done using the purposive sampling method. Secondary data is obtained from the financial statements of banking companies listed on the Indonesia Stock Exchange for the period 2014-2017 with data collection methods using the documentation method. The analytical tool used is multiple linear regression analysis. By using the normality test method, classic assumption test (multicollinearity test, autocorrelation test, heteroscedastic test), hypothesis testing (F test, R2 test, t test).The results of the study show that NPL (Non Performing Loans), General Meeting of Shareholders (GMS), Board of Commissioners, Board of Directors, Audit Committee, NIM (Net Interest Margin) and CAR (Capital Adequacy Ratio) have simultaneous significant effect on the Share Price of the Company Banking listed on the Indonesia Stock Exchange (IDX) for the 2014-2017 period. For NPL (Non Performing Loans) and NIM (Net Interest Margin) variables partially have a positive and significant effect on Banking Company Stock Prices listed on the Stock Exchange for the period 2014-2017. Good Corporate Governance that is proxied by (General Meeting of Shareholders (GMS), Board of Directors and Audit Committee) has a partial effect on Stock Prices in Banking Companies listed on the Stock Exchange for the period 2014-2017. While partially the Board of Commissioners does not have a significant influence on the share price of Banking Companies listed on the Stock Exchange for the period 2014-2017. CAR variable (Capital Adequacy Ratio) partially does not have a significant effect on the share price of Banking Companies listed on the Stock Exchange for the period 2014-2017. Keywords        : General Banking, Stock Prices, NPL, GCG, ROA and CAR.
Pengaruh Pengetahuan Perpajakan Pelayanan Perpajakan dan Sanksi Pajak Terhadap Kepatuhan Wajibb Pajak Orang Pribadi (Studi KPP Pratama Malang Utara) Indri Hapsari
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 05 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTTax is a source of state income used to finance all state activities and statedevelopment. Because it is very important to maintain and improve. In this study will bediscussed several factors affecting the compulsory habit is "Influence of UnderstandingAgainst Taxation, Tax Service and Tax Sanctions to Taxpayers Compliance" This study aimsto determine the effect of understanding taxation and taxation and both the law of persial andsimultaneous compliance with taxpayers Person in KPP Pratama Malang Utara.Methods of data that use questionnaires measured by Likert scale. The analysismethod used is multiple linear regression analysis.In this study only the knowledge of taxation that affect the compulsory mandatory.For the next researchers are expected to add independent variables of thequestionnaire that is easy to understand by the respondentsKeyword : Taxpayers Compliance, Understanding Against Taxation, tax service, Taxsanctions.
ANALISIS FUNDAMENTAL SAHAM TERHADAP KEBIJAKAN PEMBAYARAN DIVIDEN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015 - 2018) Lutfiati Choridah; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 09 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT This study aims to determine the effect of Cash Ratio, Current Ratio, Total Asset Turnover, Return on Capital, Earnings Per Share and Debt to Equity Ratio on Dividend Payment Ratios on Manufacturing Companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2018 period, using sampling techniques targeted at companies produced in 2015-2018 and using multiple linear regression analysis. The results showed that the cash ratio, current ratio, total asset turnover, return on equity, earnings per share and debt to equity ratio has no effect on the Dividend Payment Ratio. Partial Test (t test) is used to find out whether it has an effect or not. The test criteria state if the probability is <level of significance (α), while the test criteria state that the cash ratio does not affect the dividend payout ratio, the current ratio does not affect the dividend payout ratio, the total balance sheet has no effect on the payment ratio, studies that equity returns do not affect dividend payout ratios, write-off per share does not affect dividend payout ratios, debt to equity ratios do not affect dividend payout ratios. This research is expected to contribute to investors in making investment decisions. Keywords        : Cash Ratio, Current Ratio,Total Assets Turnover, Return On Equity, earning Per Share, Debt to Equity Ratio, Dividend Payout Ratio
ANALISIS MANAJEMEN KEUANGAN DESA TERHADAP PEMBANGUNAN DESA (Study kasus Kecamatan Ambalawi kabupaten Bima) Nurfaidah Nurfaidah; Dwiyani Sudaryanti; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the management of village financial management on Village Fund Development. This type of research is quantitative research. The population used in this study is the sub-district of Ambalawi, Bima district which consists of the villages of Kole, Rite, Tolowata, Talapiti, Nipa, and Mawu and the sampling technique in this study was purposive sampling with a sample of 42 using simple regression analysis method. From the test results using a regression analysis model, it can be concluded that the variable of village financial management has a significant effect on the development of village funds in villages in Ambalawi sub-district.Keywords: Village financial management and Village Development
FAKTOR-FAKTOR YANG MEMPENGARUHI PILIHAN KARIR MAHASISWA AKUNTANSI DI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS ISLAM MALANG Liria Rhosa Effendi; Nur Hidayati; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 08 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study was to analyze how much influence fromintrinsic motivation, extrinsic motivation and parental influence on careerchoices as a Public Accountant and Corporate Accountant for accountingstudents and students at the Faculty of Economics and Business, Malang IslamicUniversity. Data sources used in this study are primary data. Data collectionmethod by distributing questionnaires. The data analysis method used ismultiple linear regression. The results showed that those who have influence onstudents and students when choosing a career as a Public Accountant areextrinsic motivation while those who have influence on students and studentswhen choosing their career as a Corporate Accountant are the influence ofparents.Keywords: Parental Influence, Extrinsic Motivation, Intrinsic Motivation, PublicAccountants, Students, and Corporate Accountants, Careers.
PENGARUH GENDER DAN KEMAMPUAN AKADEMIS TERHADAP MINAT PERUSAHAAN DALAM PEREKRUTAN AKUNTAN Ghifran Al Afghani; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 01 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of gender and ability on the company's interest in the processing of recruiting accountants. It is a quantitative study using primary data obtained from questionnaires and measured using a Likert Scale. The population in this study is the HRD of companies operating in the City / Regency of Pasuruan. Sampling with the help of Bank employees who receive cash deposits from customers / companies every day with the result that there are as many as 30 respondents. The method of determining the sample is purposive sampling. This data analysis technique uses SPSS 18.0 for windows. The results of the research show: 1) Gender and Academic Ability variables have a simultaneous effect on the Company's interest in Accountant Recruitment, 2) According to the T-Test, Gender Variable has "no effect" partially on the Company's interest in Accountant Recruitment, 3) According to the T-Test, the Academic Ability Variable has a partial effect on the Company's interest in Accountant Recruitment.Keywords: Gender, Academic Ability, Recruitment, Accountants
PENGARUH KEMAMPUAN INDIVIDUAL DAN NORMA SUBYEKTIF TERHADAP MINAT UMKM SE KOTA MALANG UNTUK MENGGUNAKAN ZAHIR ACCOUNTING SOFTWARE DALAM MEMBUAT LAPORAN KEUANGAN Siti Aisya; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTMicro, small and medium enterprises are business behaviors that are engaged in various business fields, which touch the interests of the community. UMKM have complex transactions ranging from data collection, management to the provision of accounting information. So that the computerized system that includes the purchasing system, the sales system will be very helpful, when compared to manual systems. This requires UMKM employees to be able to carry out Zahir computer-based financial reports to be more efficient and practical. The purpose of this study was to find out and understand and use the individual abilities of UMKM in using Zahir in making reports and the existence of subjective norms for the interest of UMM in Malang to use Zahir Accounting in making financial reports. 58 employees in the accounting section of UMKM actors in Malang City. The techniques for collecting data using survey methods with questionnaires. This research was tested with several statistical tests consisting of descriptive statistical tests, data quality tests, classic assumption tests and hypothesis tests. The results showed that individual abilities influence the interest of UMKM in using Zahir Accounting software because in making financial statements can be easier and more efficient, subjective norms (perceptions) positively influence interest in using Zahir Accounting software, accounting knowledge has a significant effect on interest in using Zahir software because increasing employee interest in using Zahir Accounting software. Keywords: individual abilities, subjective norms, UMKM interests, Zahir Accounting    
PENGARUH RETURN ON ASSET, NET PROFIT MARGIN, DEBT TO EQUITY RQTIO DAN SIZE TERHADAP PERATAAN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2016) Wahyuni Dwi Asmara
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 04 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

This research was aimed to know effect simultaneously as well as partially ReturOn Asset, Net Profit Margin, Debt to Equity and Firm size on flattening profit. Population used in this research was that all manufacture companies which was registered in Bursa Efek Indonesia (BEI) in 2013-2016. Sample selection used purposive sampling. Based on criteria, it was obtained 45 companies that became sample in this research. The method that was used in the research used linear logistic regression. Based on analysis result could be told some conclusion such as: 1) Retur On Asset, Net Profit Margin, Debt to Equity Ratio and Firm Size had significant influence on flattening profit simultaneously 2) Net Profit Margin had positive and significant influence toward flattening profit, while Retur On Aset, Debt to Equity Ratio and Firm Size did not have significant influence to flattening profit.

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