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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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Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi di Lingkungan Pemerintahan Kabupaten Kaimana Lara Carenina Alhamid; Maslichah Maslichah; Abdul Wahid Mahsuni
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

This study aims to determine the influence of user involvement, personal engineering skills, top management support, training and education programs affecting the performance of accounting information systems partially and simultaneously within the local government of Kaimana regency, West Papua Province. This type of research is correlational research. The data collection technique used is a questionnaire. The data analysis technique used is multiple linear regression analysis with the SPSS 22 program. The results of this study are simultaneous user involvement, personal engineering skills, top management support, training and education programs affecting the performance of accounting information systems in Kaimana Regency. The involvement of users has a significant positive effect on the performance of the accounting information system in Kaimana Regency. Personal engineering skills have a significant positive effect on the performance of the accounting information system in Kaimana Regency. The support of top management has no effect on the performance of the accounting information system in Kaimana County. Training and education programs have a significant positive effect on the performance of accounting information systems in Kaimana Regency. Keywords : Accounting information system performance, user engagement, personal engineering skills, top management support, training and education programs
ANALISIS MANFAAT DAN COST PENEMPATAN INVESTASI DANA HAJI PADA PEMBANGUNAN INFRASTRUKTUR Teguh Teguh; Nur Diana
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 was conducted to find out the benefits and costs of the placement of Hajj funds in infrastructure development / supply projects based on Islamic / Syari’ah of Indonesian constitution. Employing annual report Hajj Financial Management Agency (BPKH) as the data source was then descriptive qualitative research design used in this study. The results of Hajj finances of this study can be invested to support financing / infrastructure provision, secondly according to the Hajj financial investment law, it is prioritized to increase Hajj services. Therefore, the prospect of pilgrims would experience the benefits totally. Hajj financial funds can be invested to support financing / infrastructure provision because the hajj finance has the deposit nature fund so that it resembles the use of wadiah yadh dhamanah principle in an Islamic / sharia financial perspective thus, as to enable managers (BPKH) to optimize the benefits of hajj funds and prioritize security / integrity of the funds of pilgrims. In this sense, as mentioned in that the Hajj finances in Law 34/2014 are deposit funds (wadiah yadh dhamamah), the implementation of investments in infrastructure financing is limited to the varieties of investments that are very safe and have the certainty of full returns, such as nation of sukuk. Keywords: benefits, cost of HajjfundsandinfrastructureDevelopment
ANALISIS KOMITMEN PROFESIONAL DAN SOSIALISASI ANTISIPATIF SERTA HUBUNGANNYA DENGAN WHISTLEBLOWING (Studi Persepsi Mahasiswa Akuntansi Universitas Islam Malang) Isma Lutfiana; Abdul Wahid Mahsuni; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 11 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT            The purpose of this study was to analyze the effect of professional commitment and anticipatory socialization and its relationship with whistleblowing behavior. The population in this study were 193 students of semester V Malang Islamic University, and used a purposive sampling method using 84 students as respondents.This study uses primary data collected through questionnaires. To test the relationship between professional commitment and anticipatory socialization with whistleblowing behavior, multiple regression tests are used with SPSS ver 16 software.The results showed that professional commitment and anticipatory socialization simultaneously had a significant effect on whistleblowing behavior. The partial test results show that the variable professional commitment has a positive and significant effect on whistleblowing behavior. Meanwhile, the anticipatory socialization variable has a negative and significant effect on whistleblowing behavior. Keywords: commitment professional, anticipatory socialization, whistleblowing. 
ANALISIS PERAN APLIKASI SISTEM KEUANGAN DESA (SISKEUDES) DAN KINERJA PEMERINTAH DESA DALAM MENINGKATKAN KUALITAS ASAS PENGELOLAAN KEUANGAN DESA AKUNTABILITAS SERTA TERTIB DAN DISIPLIN ANGGARAN (Studi Kasus Desa Pandanlandung Kecamatan Wagir Kabupaten Malang) Annisa Nurul Imani; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 10 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The aim of this study was to analyze the role of thw application of the Village Financial System (Siskeudes) adn the performance of the village government in improving the quality of the principles of village financial management, accountability and budget order and discipline in Pandanlandung Village, Wagir District, Malang Regency. The study was a descriptive qualitative reaserch focusing on aplicatin of the village financial system (Siskeudes) and the performance of the village government. The data were obtained from observation, interviwe and dokumentation. The result of the study showed that the Village Financial System Aplication (Siskeudes) in Pandanlandung Village had an important role in improving the quality of village financial management priciples, especially accountability and budget order and discipline. The permormance of the Village Government has an important role for Pandanlandung Village in improving the quality of the principles of financial management, accountability and budget order and discipline.Keywords: Aplication of financial village system (Siskeudes), Performance of the Village                  Government, Accountability, budget order an discipling 
ANALISIS PERBANDINGAN TINGKAT EFISIENSI BANK UMUM SYARIAH DAN UNIT USAHA SYARIAH DI INDONESIA DENGAN MENGGUNAKAN METODE STOCHASTIC FRONTIER ANALYSIS (SFA) PERIODE 2014-2016 Vidia Tutik; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study was to examine whether the Total Deposits,Operational costs, and other Operations costs affect the Total Financing and tofind out the analysis of the efficiency level of the Sharia Commercial Banks andSharia Business Units. The type of research used is quantitative to analyze theanalysis comparing the level of efficiency of Islamic Commercial Banks andSharia Business Units in Indonesia through using the Stochastic Frontier Analysis(SFA) rule for the period 2014-2016. Based on the results of the sample criteria,there were 11 companies sampled in the study including 5 Islamic BusinessEnterprises (BUS) and 6 Sharia Business Units (UUS).The results of the study used SFA indicated "that during the period 2014-2016 BUS and UUS experienced an increase in efficiency with an averageefficiency of 0.729 for BUS and for UUS 0.7382. This shows that UUS inIndonesia is slightly better than BUS in terms of efficiency, so that UUS is moreoptimal in the level of total financing in the 2014-2016 period ". The averageefficiency of BUS and UUS ranges from 0.7 indicating that BUS and UUS inIndonesia have reached the level of efficiency even though they have not reachedfull efficiency level or 1. From the results of the panel testing hypotheses aboutthe input variables on the BUS and UUS output variables obtained results Totaldeposits have a positive and significant effect on total financing while operatingcosts and other operational costs negatively affect the significance of totalexpenditure. The assumption is made while the different test using theIndependent Sample t-test shows that there is a lack of efficiency level betweenUUS and BUS.Keywords: Efficiency, Stochastic Frontier Analysis (SFA), Islamic CommercialBank (BUS), Sharia Business Unit (UUS)
PENGARUH TRANSPARANSI, AKUNTABILITAS DAN PARTISIPASI MASYARAKAT TERHADAP KUALITAS LAPORAN KEUANGAN DESA DI KECAMATAN GONDANG KABUPATEN NGANJUK Novia Rosy Pratiwi; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This paper analyzes the effect of transparency, accountability, and community participation on the quality of village financial reports in the Gondang sub-district, Nganjuk district. The case study in this study is the village apparatus in charge of managing village and community financial reports included in the village consultative body. The number of samples that can be used in this study is 120 respondents. The results of this study using the multiple linear regression analysis methods simultaneously show that the variables of transparency, accountability and public participation significantly affect the quality of financial reports. While partially 1) the transparency variable partially has a significant and positive effect on the quality of financial reports, 2) the accountability variable partially has a significant and positive effect on the quality of financial reports, 3) the community participation variable partially has a significant and positive effect on the quality of financial reportsKeywords: transparency, accountability, society participation, financial statements. 
PENGARUH SISTEM PENGENDALIAN INTERNAL DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN (STUDY EMPIRIS PADA SKPD KABUPATEN LOMBOK TENGAH) Dini Ariani Putri; M. Cholid Mawardi; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 03 (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 Internal Control Systems and Accounting Information Systems on the Quality of Financial Statements (Empirical Study of SKPD Lombok Tengah District). Based on the type of research, this research is included in quantitative research. The population in this study is the regional work unit (SKPD) of Central Lombok Regency. The number of samples in this study were 47 respondents with a purposive sampling technique, then the types and sources of data are primary data. Data collection methods in this study were obtained through questionnaires consisting of 27 statement items and were processed with the help of the SPSS program. Based on the results of data analysis using multiple linear regression models shows that simultaneously internal control system variables and accounting information systems have a significant effect on the quality of financial statements. Partially, the internal control system has a significant positive effect on the quality of financial statements. Partially the accounting information system has a significant positive effect on the quality of financial statements.Keywords: Internal Control Systems, Accounting Information Systems, Quality of Financial Statements.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERUBAHAN ALOKASI BELANJA MODAL (Studi Empiris Pada Kabupaten/Kota Jawa Timur Tahun 2018-2019) Meltia Meltia; Moh. Amin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to provide empirical evidence regarding the effect of Regional Original Income, Remaining Budget Financing, General Allocation Funds, Special Allocation Funds, and Profit Sharing Funds on Capital Expenditures for the regency / city of East Java. The sample in this study was the realization of the East Java district / city APBD during 2018-2019 which was published through the official website of the Directorate General of Fiscal Balance (DJPK). Sampling in this study is using purposive sampling method while the data analysis techniques used in this research are descriptive statistical test, normality test, classical assumption test, multiple linear regression analysis, and hypithesis test with a significant level (α) 0.005. The results of this study indicate that the Regional Original Income (PAD), the General Allocation Fund (DAU), the Revenue Sharing Fund (DBH) have a positive and significant effect on capital expenditure. Meanwhile, the Special Allocation Fund (DAK) and the excess of SiLPA Budget Financing have no effect on capital expenditures.Keywords: Local Own Revenue (PAD), Remaining Budget Financing (SiLPA), General Allocation Funds (DAU), Special Allocation Funds (DAK), Profit Sharing Funds (DBH), and Capital Expenditures.
DETERMINAN PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI SEBAGAI CALON AKUNTAN (Studi Empiris Pada Mahasiswa Akuntansi Unisma dan UIN Malang) Lisdiana Lisdiana; Afifudin Afifudin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This research was conducted with the aim of knowing the determinants of student academic fraud behavior through the variables of pressure, opportunity, rationalization, ability and competitiveness. The population of this study were students majoring in accounting, Islamic University of Malang and UIN Malang class of 2018. The sample determination used the Slovin formula and the number of respondents was 82 students. This research uses multiple linear regression model. The results showed that pressure, rationalization and competitiveness had no effect on students' academic fraud behavior.  Meanwhile, opportunity and ability have a positive effect on student academic fraud behavior.Keywords: academic fraud behavior, pressure, opportunity, rationalization, capability, competitiveness
PENGARUH CASH TURNOVER, RECEIVABLE TURNOVER, DAN INVENTORY TURNOVER TERHADAP RETURN ON ASSET PERUSAHAAN PROPERTI YANG TERDAFTAR DI BEI PERIODE 2015-2017 Irnanda Khabilah Umayta; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this research to determine the influence of Cash Turnover, Receivable Turnover and Inventory Turnover towards Return On Asset of Property company for the period 2015-2017. The data used in this study is secondary data. The population used is Property and real estate company at BEI for the period 2015-2017. The sampling technique was done by purposing sampling method. The sample of this research is 30 companies. Data analysis was done by using multiple linier regression method. The result of this study indicate that (1) Cash Turnover has a significant positive effect on ROA, with a significance level of 0,875 > 0,05. (2) Receivable Turnover has a significant positive effect on ROA, with a significance level of 0,197 > 0,05. (3) Inventory Turnover has a significant positive effect on ROA, with a significance level of  0,392 > 0,05.Keywords: Cash Turnover, Receivable Turnover, Inventory Turnover and Return On Asset.

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