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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 PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH: BUDAYA ORGANISASI DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris Pada SKPD Kota Malang) Afdalul Aulad; Nur Hidayati; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 07 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to analyze and find out: 1) The influence of participationin budgeting on the performance of local government officials. 2) Organizationalculture can strengthen or weaken the influence of participation in budgeting onthe performance of local government officials. 3) Organizational commitment canstrengthen or weaken the influence of participation in budgeting on theperformance of local government officials.This type of research is quantitative. Research time starts from March toAugust. The population in this study is SKPD in Malang City Government. Thesample used in this study were 27 SKPD in Malang City Government withpurposive sampling technique. The data source used is primary data. Datacollection method uses a questionnaire that lists structured questions.The results of this study indicate that: 1) The results of a simultaneoussignificant test (statistical test F) showed that the participation of budgeting,organizational culture and organizational commitment had an effect on theperformance of the local government of Malang City. 2) The results of individualparameter tests (statistical test t) show that the participation of budgeting andorganizational culture influences the performance of the local governmentofficials in Malang City. While the organizational commitment does not affect theperformance of the local government of Malang City.Keywords: Performance of local government apparatus, participation inbudgeting, organizational culture, organizational commitment.
ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA LEMBAGA PENDIDIKAN DI KECAMATAN DAMPIT Kinanthi Widya Larasati; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 06 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study was to determine the effect of management support, training and education programs, user technical capabilities, and user involvement on the performance of accounting information systems in educational institutions in Dampit District. The target population used in this study is an information system user (operator) located in Dampit District education institution. Because the sample must meet several conditions set by the researcher, this study uses a purposive sampling technique. Data is collected by distributing questionnaires to respondents who have met the specified conditions. Data processing of the answers from the questionnaires that have been collected is fully carried out using SPSS 16.0. Keywords: Management Support, Training and Education Programs, User Technical Capabilities, User Engagement, Accounting Information System Performance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA DAN NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018) Sari Lestari; Afifudin Afifudin; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 05 (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 audit committee, the composition of independent commissioners and institutional ownership partially affect earnings quality, analyze the audit committee, the composition of independent commissioners and institutional ownership simultaneously affect earnings quality and analyze earnings quality affect firm value. The type of research applied in this research is research with a quantitative approach. The type of data used in this research is secondary data. The population used in this study is the annual report of manufacturing companies listed on the IDX in 2016-2018. The data analysis technique used multiple linear regression with F and t tests. Based on the results of the research and discussion that have been carried out, the following conclusions can be drawn: The audit committee, the composition of independent commissioners and institutional ownership partially affect the earnings quality of Manufacturing Companies Listed on the Indonesia Stock Exchange 2016-2018. The audit committee, the composition of independent commissioners and institutional ownership simultaneously affect the earnings quality of Manufacturing Companies Listed on the Indonesia Stock Exchange 2016-2018. Earnings quality has an effect on firm value in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2018.Keywords: audit committee, composition of independent commissioners, institutional ownership, earnings quality and firm value
PENGARUH PERSEPSI, MOTIVASI, DAN PENGETAHUAN AKUNTANSI SYARIAH TERHADAP MINAT BERKARIER DILEMBAGA KEUANGAN SYARIAH (Studi Kasus Mahasiswa Jurusan Akuntansi Yang Menempuh Mata Kuliah Akuntansi Syariah) Nor Maula Annisa; Afifudin Afifudin; Siti Aminah Anwar
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

Perception is the process of individual treatment related to the response, meaning, description, or interpretation of what is felt and what is seen by the five senses in the form of attitudes, opinions and behavior, often referred to as individual behavior. lead to the emergence, direction, and persistence of voluntary activities directed towards certain goals. Sharia accounting is an accounting process based on sharia principles, both in the accounting and recording cycles. An accounting process for sharia transactions. Each institution in Islamic financial institutions aims to help achieve the socio-economic goals of Islamic society. The structure of the Islamic financial institution system in Indonesia consists of bank financial institutions and non-bank financial institutions.Keywords: Perception, Motivation, Knowledge Of Islamic Accounting, Islamic Financial Institutions
FAKTOR YANG MEMPENGARUHI NILAI PEMEGANG SAHAM DENGAN DIMODERASI SET KESEMPATAN INVESTASI DAN DIVIDEN Isti Ariyanti; Noor Shodiq Askandar; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe research was aimed to analyzed the effect of free cash flow and funding decisions on shareholder value with investment opportunity sets and dividend as moderating variables. The research sample is property, real estate and building construction companies listed on the Indonesia Stock Exchange (IDX) from 2012-2017. Moderated regression analysis (MRA) was the analysis technique. This research used shareholder value as the dependent variable, and used free cash flow and funding decisions as the independent variable. Investment opportunity sets and dividend as the moderating variable. The output of this research shows that the F test, free cash flow variables, funding decisions, investment opportunity sets, dividend, free cash flow moderation with investment opportunity sets, moderating free cash flow with dividends, moderating funding decisions with investment opportunity sets, moderating funding decisions with dividends significantly influences shareholder value. In partial testing (t test), free cash flow variables, financial decisions and moderation of free cash flow with investment opportunity sets significantly positive effect on shareholder value, while moderating free cash flow with dividends, moderating funding decisions with investment opportunity set and moderation funding decisions with dividends don’t show the significant results.Keywords : Free cash flow, financing decisions, investment opportunity set, dividend, shareholder value.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP HUBUNGAN MANAJEMEN LABA DENGAN NILAI PERUSAHAAN (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2013-2015) Siti Istiqomah; Hj. Maslichah Hj. Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 03 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

The aims of this research : 1) To know the influence of profit management toward the firm value, 2) To know thw influence of Good Corporate Governance toward the firm value, 3) To know the effect of Good Corporate Governance to relationship profit management and companies value. The populationof this research is all of the manufaclture componies that listed in Bursa Efeke Indonesia on 2013-2015. The sampel is selected by using purposive sampling. There were 20 companies that became the sampel of this researt bared on the criteria. This research used double regretive linear design. The result of this research showed that: 1) Profit management was not influence significant toward the firm value, 2) Good Corporate Governance gave negative effect toward the firm value, 3) Good Corporate Governance as the variable moderation was not able to decrease the effect of profit management toward the firm value.
PENGARUH REPUTASI KANTOR AKUNTAN PUBLIK DAN KOMITE AUDIT TERHADAP LAPORAN INTEGRITAS KEUANGAN DENGAN PEMODERASI CORPORATE GOVERNANCE (Studi Empiris Pada Persahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018) Rizkiyatul Awalin; Abdul Wahid Mahsuni; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study were:1) to test the effect of the reputation of public accounting firms and audit committees simultaneously influence on the integrity of financial statements 2) to examine the reputation of the public accounting firm to the integrity of the financial statements 3) to examine the audit committee to the integrity of the financial statements 4) to examine corporate governance proxied by independent directors and institutional ownership strengthening the influence of the reputation of the public accounting firm to the integrity of financial statements 5) to examine corporate governance and ownership proxied by independent commissioner institutional strengthen the influence of the audit committee to the integrity financial statements. Using a sample of manufacturing companies listed in Indonesia Stock Exchange and the study period 2016-2018. The results of this study show that the reputation of public accounting firms affect the integrity of financial statements. Audit committee firms affect the integrity of financial statement. Corporate governance strengthening the influence of the reputation of the public accounting firm to the integrity of financial statement. Corporate governance strengthening the influence of the audit committee to the integrity to the financial statements and reputable accounting public firma and audit committee affect simultaneously to the integrity of financial statements.Keywords: Public accounting firm's reputation, Audit committee, Integrity financial reporting, Corporate governance.
PERBANDINGAN RETURN DAN RISK SAHAM SYARIAH DENGAN SAHAM NON SYARIAH SELAMA PANDEMI COVID-19 DI INDONESIA (Studi Kasus pada Jakarta Islamic Index dan IDX30) Verna Diarawati; Maslichah Maslichah
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to find out the comparison and analysis of return and risk of sharia stocks with non-sharia stocks during the covid-19 pandemic in Indonesia precisely in January to June 2020 with case studies on the Jakarta Islamic Index and IDX30. This research is a quantitative research with a type of comparative descriptive research that is research by comparing one or more variables against different samples, which use return and risk on JII index, and IDX30 Index as a comparison. In quantitative research, sample determination can use a purposive sampling method with 14 companies registered in Jakarta Islamic Index (JII) and 10 companies listed on IDX30 index. The results of this study showed that from the Independent Sample t Test hypothesis test that there is no significant difference between the return and risk of sharia stocks and non-sharia stocks that are consistent in the list of JII index and IDX30 index.Keywords: Return, Risk, sharia stocks, non-sharia stocks
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT BERWIRAUSAHA BAGI MAHASISWA AKUNTANSI FEB UNISMA ANGKATAN 2018 (Studi kasus pada Mahasiswa Akuntansi FEB UNISMA angkatan 2018) Shinta Puspitarini; Dwiyani Sudaryanti; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the effect of courage in taking risks, entrepreneurship courses, family environment and campus environment on students' interest in entrepreneurship. The research method used is quantitative research with a Likert 4 scale questionnaire data collection technique for accounting students FEB UNISMA Class 2018. The sample calculation in this study uses the slovin formula with 179 respondents. The data analysis technique used is multiple linear regression with descriptive analysis test, normality test, classical assumption test, coefficient of determination test, partial test and simultaneous test to determine the relationship between variables. The results of the research hypothesis test indicate that courage in taking risks, subjects entrepreneurship, family environment and campus environment simultaneously and significantly influence the interest in entrepreneurship. the influence of courage in taking risks, entrepreneurship courses, family environment has a positive and significant effect, while the campus environment has no effect on interest in entrepreneurship in 2018 FEB UNISMA accounting students.Keywords : Entrepreneurship, Likert, Slovin, Environment
ANALISIS KEBANGKRUTAN PERUSAHAAN DENGAN METODE ALTMAN PADA PERUSAHAAN ROKOK YANG LISTING DI BEI PADA TAHUN 2012-2016 Putri Yudiastantri; Nur Hidayati; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 12 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research was conducted to analyze the potential losses to Cigarettecompanies listed on Indonesia Stock Exchange period 2012-2016 using Altman (Z- Score) that model is by giving score against value that will appear based on theformula that has been determined. Based on sampling criteria that have beendone before then got 4 companies that found the criteria and can be used as asample in this study. The list of companies to be used as sample in this research isPT Gudang Garam Tbk, PTWismilak Inti Makmur Tbk, PT Bentoel InternasionalInvestama Tbk, PT HM Sampoerna Tbk. Based on the test results using Z-ScoreAltman got the results, like:Most of the sample companies in the study were in sound financial condition anddid not go bankrupt. In the year 2014 on the results of the test bankruptcy Altmanshowed that PT Gudang Garam Tbk experiencing a risky situation is evidenced bycorporate debts that always increased from 2013 to 2014 from21,353,980,000,000 to 24,991,880,000,000 which became one of the reasons whyin 2014 PT Gudang Garam Tbk entered in the vulnerable zone.PT Bentoel Internasional Investama Tbk which is believed to have bankruptcy in2013 and 2015 is indicated by Z Score value of less than 1.81 and proved by theresult of financial statement showing that in 2015 PT Bentoel InternationalInvestama Tbk suffered losses. Then in 2016 there was a difference of resultsstating that PT Bentoel International Investama Tbk experienced an increase fromthe company that declared bankruptcy to be a risky company.The company of PT Wismilak Inti Makmur Tbk in the Z-Score analysis is in avulnerable condition in 2012 because of the decline in corporate earnings and theincreasing value of the debt that makes the company in a vulnerable condition,this is indicated by the Z-Score value of less than 2.99 in that year.Keyword : Bankruptcy, Z-Score Altm

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