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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 1,078 Documents
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PENGARUH DIMENSI FRAUD TRIANGLE DAN KOMPETENSI MORAL TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI UNIVERSITAS ISLAM MALANG SELAMA PEMBELAJARAN DARING Yuni Susanti; Dwiyani Sudaryanti; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 01 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the significant effect of pressure, opportunity, rationalization, and moral competence both simultaneously and partially on the academic cheating behavior of accounting students at the Islamic University of Malang during online learning. All students of the 2018 S1 Accounting Class Faculty of Economics and Business Islamic University of Malang, the researchers set as the population. To take the sample, the researcher used the Probability Random Sampling technique and the researcher used the Yamane formula to determine the number of samples, so that 167 respondents were obtained. This research is classified as quantitative research and data collection uses a survey method, namely by distributing questionnaires. Multiple linear regression analysis became the data analysis method in this study and the tests used were descriptive statistical tests, instrument tests, normality tests, classical assumption tests, and hypothesis testing. The results of the study prove that pressure, opportunity, rationalization, and moral competence have a significant effect either simultaneously or partially on the academic cheating behavior of accounting students at the Islamic University of Malang during online learning.Keywords: Pressure, Opportunity, Rationalization, Moral Competence, and Academic Cheating Behavior.
PENGARUH SOSIOLOGI KRITIS, KEATIFITAS, MENTALITAS TERHADAP PENDIDIKAN AKUNTANSI PADA MAHASISWA AKUNTANSI FEB UNISMA Angkatan 2014 Nurjannah Nurjannah; Noor Shodiq Askandar; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 10 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTACTIONThe study aims to examine the effect of critical sociology, creativity,mentality on accounting education on accounting students of the 2014 IslamicUniversity of Malang Faculty of Economics and Business. The population in thisstudy were accounting students. The sampling technique in this study usespurposive sampling method. The type of data used is primary data with themethod of collecting data distributing questionnaires. The analytical tool used ismultiple linear regression.The results showed that simultaneously and partially critical sociology,creativity, mentality had a positive and significant effect on accounting educationfor accounting students of the 2014 Islamic University of Malang Faculty ofEconomics and Business.Keywords: Critical Sociology, Creativity, Mentality
ANALISIS DETERMINAN NILAI PERUSAHAAN SEKTOR MANUFAKTUR DI BEI TAHUN 2016 -2021 Wanda Agita Devi; Junaidi Junaidi; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 12 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine 1) the effect of leverage on firm value, 2) the effect of profitability on firm value and 3) the effect of capital structure on firm value. The sampling method in this study used purposive sampling. The sample in this study consisted of 58 manufacturing sector companies listed on the IDX from 2016 to 2021. The data analysis technique used was multiple linear regression. By using the statistical tool package or social science (SPSS) v.28.0 for windows, the results of this study indicate that 1) Leverage has no effect on firm value, 2) profitability has a significant positive effect on firm value, 3) Capital structure has a significant positive effect on firm value. Based on the result of the study, it was concluded that the variable of profitability and capital structure are factors that affect firm value. While the leverage variable is not a factor that affects firm value.Keywords: Leverage, Profitability, Capital Structure and Firm Value.
PENGARUH CORPORATE GOVERNANCE INDEX, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP BIAYA UTANG (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2015-2017) Ika Erniawati; Nur Hidayati; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 07 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determine the effect of corporate governance index, institutional ownership and managerial ownership on the cost of debt. This research is quantitative research, sample selection is done by purposive sampling method with a sample of 25 companies listed on the Indonesia Stock Exchange 2015-2017. The analysis technique used to test the hypothesis formulated in this study is multiple regression analysis. The results of this study indicate that the corporate governance index has a t-count value of -3,645 and a significance value of 0,000 <0,05. This test shows that H0 is rejected and Ha is accepted. So that it can be concluded that corporate governance index (X1) has an effect on variable Y (cost of debt). Institutional ownership has a t-count value of -2.413 and a significance value of 0.016 <0.05. This test shows that H0 is rejected and Ha is accepted. So that it can be concluded that institutional ownership affects the cost of debt.Keywords: Corporate Governance Index, Institutional Ownership, Managerial Ownership, Debt Costs
PENGARUH PERLAKUAN TAX AMNESTY DAN PENERAPAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK (Studi pada UMKM Yang Terdaftar di KPP Pratama Batu) Amelda Amelda; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 09 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research was conducted with the aim of analyzing the effect of tax amnesty treatment and the application of e-filing on taxpayer compliance (a study on registered MSMEs at KPP Pratama Batu). The sample in this study is the UMKM taxpayers who are registered at KPP Pratama Batu who already have an NPWP and are registered at KPP Pratama Batu. Based on data collection, a total of 75 respondents were obtained, with the data collection method used, namely using the Slovin formula. Based on the results of simultaneous testing, it shows that the tax amnesty and e-filing variables affect the compliance of MSME taxpayers. The partial test results show that the tax amnesty and e-filing variables have a positive effect on MSME Taxpayer Compliance.Keywords : Tax Amnesty, E-filing and UMKM Taxpayer Compliance
PENGARUH TINGKAT INFLASI, PERTUMBUHAN EKONOMI, NILAI TUKAR RUPIAH DAN PENGUSAHA KENA PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI PADA DJP JAWA TIMUR III Hany Ayu Rahma Maulidya; Maslichah Maslichah; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study is to analyze the effect of the inflation rate, to analyze the effect of economic growth, to analyze the effect of the rupiah exchange rate, to analyze the effect of the number of taxable entrepreneurs, and to analyze the effect of inflation rate, economic growth, rupiah exchange rate, number of taxable entrepreneurs on the value growth tax revenue at the Regional Office of DJP East Java III. The sample in this study uses a saturated sample determination technique that uses all members of the population to be used as a sample. This research data is in the form of a time series in the period 2017-2019 with monthly data, so the number of samples is 36 observations. The analytical methods of this research are Multiple Linear Regression Analysis, Descriptive Statistics, Normality Test, and Classical Assumption Test. The results of the study indicate that the rate of inflation, economic growth, Rupiah exchange rate and the number of taxable entrepreneurs simultaneously have an effect on Value Added Tax Revenue. Inflation Rate, Economic Growth, Rupiah Exchange Rate partially have no effect on Value Added Tax Revenue. The number of Taxable Entrepreneurs partially has a significant negative effect on Value Added Tax Revenue.Keywords: inflation rate, economic growth, rupiah exchange rate, taxable entrepreneur, and value added tax revenu.
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN Diah Rahmawati; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study is to find out how the influence of investmentdecisions, dividend policy and financing decisions on the value of manufacturingcompanies listed on the Indonesia Stock Exchange (IDX) period 2014-2016.Technique of data retrieval in this research use purposive sampling method andobtained 29 sample company that used in criterion of manufacturing companylisted in Bursa Efek Indonesia year 2014-2016. Source of data in this researchcomes from Indonesia Stock Exchange (BEI). The method of analysis used in thisstudy is the normality test, the classical assumption test, hypothesis test andmultiple linear analysis.The results of this study indicate that: (1) Based on the simultaneous test orF test it is known that the investment decision variables, dividend policy andfunding decision have a significant positive effect on the value of the company. (2)The variables of investment decision, dividend policy, and funding decisiontogether have 58.8% implication on the value of the company in manufacturingcompanies listed on BEI and 41.2% are explained by other variables not includedin the research model. (3) Partially, investment decision variable and fundingdecision have a significant positive influence to firm value while dividend policyvariable does not affect to company value.Keywords : Investment Decisions, Dividend Policy, Funding Decision, CorporateValue.
PEMANFAATAN BARANG MILIK DAERAH DAN PENGARUHNYA TERHADAP PENDAPATAN ASLI DAERAH (Studi Kasus Pada Pemerintah Kabupaten Timor Tengah Selatan) Annisa Syafitrah Sakeh; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to obtain an overview of the effect of the Utilization of the Regional Property of South Central Timor Regency on the Regional Original Income of South Central Timor Regency. This research was conducted at the Regional Financial and Asset Management Agency of South Central Timor Regency. This type of research is descriptive and quantitative, where the subject under study is the Regional Regulation on Accountability of the Regional Revenue and Expenditure Budget and the Report on the Realization of the Regional Revenue of the South Central Timor Regency using documentation techniques. The results showed that: a). Realization of Regional Revenue, Regional Original Revenue, and Utilization of Regional Property of the South Central Timor Regency always does not meet the predetermined target. b). The ability to obtain levies on the use of regional assets in Timor Tengah Selatan Regency is relatively low, namely below 1%. c). Analysis of Trends in Ability to Obtain RPKD for South Central Timor Regency for the 2016-2020 period fluctuates every year. d). The contribution of the RPKD to the Regional Original Revenue of the Timor Tengah Selatan Regency is still below 5%. e). Trend Analysis of the Contribution of the RPKD to Regional Original Income in South Central Timor fluctuated during the 2016-2020 period. f). The influence of the use of the regional property on the original regional income of Timor Tengah Selatan Regency is relatively low.Keywords: Utilization of Regional Property, Regional Original Income
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA PEMERINTAH DAERAH DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Kec. Maduran, Laren dan Sekaran Kabupaten Lamongan) Imroatus Sholikah; Nur Hidayati; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT             This study aims to examine: 1) the influence of budgeting participation on the performance of local governments. 2) the influence of budget participation on the performance of local governments with organizational commitment as a moderating variable. This type of research is classified into causative research. The population in this study were all budget staff in Maduran, Laren and Sekaran districts, Lamongan Regency. Sample selection using the total sampling method. Data uses primary data. Data collection techniques by distributing questionnaires to the Lurah, Head of Subdivision, Sub-district Head and Sub-district secretary. The analysis used is MRA (Moderate Regression Analysis).            The results of the study show that: 1) budgeting participation has no significant negative effect on local goverment performance (H1 rejected). 2) organizational commitment moderates the influence of budgetary participation on local goverment performance (H2 accepted).Keyword: local government performance, budget participation, organizational commitment.
PENGARUH MOTIVASI, SELF EFFICACY, DAN PEMAHAMAN PADA PERATURAN MENTERI KEUANGAN NO. 111/PMK.03/2014 TERHADAP MINAT BERKARIR MAHASISWA AKUNTANSI SEBAGAI KONSULTAN PAJAK Via Sesaria Adyagarini; Afifudin Afifudin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determine the effect of motivation, self efficacy, and Understanding of Minister of Finance Regulation No. 111 / PMK.03 / 2014 on the career interests of accounting students as Tax Consultants at State and Private Universities. This type of research is an empirical study using primary data. The population of this study are undergraduate accounting students, Malang State University and Malang Islamic University. Determination of the sample using the Slovin formula with 95 respondents. Data analysis techniques were performed using multiple linear regression analysis with the help of SPSS 20.Based on the results of testing that has been done shows that simultaneous motivation, self efficacy and PMK Understanding Number 111 / PMK.03 / 2014 have a positive effect together on the career interests of accounting students as tax consultants.  Partial testing shows that only motivation and self-efficacy affect the career interests of accounting students as tax consultants whereas, Understanding of PMK Number 111/PMK.03/2014 does not affect the career interests of accounting students.Keywords: Motivation, self efficacy, Understanding of PMK Number 111 / PMK.03 / 2014 and career interests of accounting students.

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