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INDONESIA
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 MOTIVASI BELAJAR, MOTIVASI ORANG TUA, DAN LINGKUNGAN BELAJAR TERHADAP PRESTASI AKADEMIK (Studi Empiris Mahasiswa Akuntansi di Malang) Ayu Farida; Noor Shodiq Askandar; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 13 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the effect of learning motivation, parental motivation and learning environment on academic achievement of accounting students in Malang which in this study was conducted on undergraduate accounting students majoring in 2017 at three (3) universities in Malang, namely the Islamic University of Malang (UNISMA), Widyagama University Malang (UWG) and Gajayana University Malang (UNIGA). This research is a descriptive quantitative research. Data collection techniques using a questionnaire. Samples were taken using a purposive sampling technique and using the Slovin formula to determine the minimum number of samples. The data analysis technique was carried out by testing data quality (validity and reliability), normality test, classical assumption test (multicollinearity and heteroscedasticity) and hypothesis testing (simultaneous test, R square and partial test) with multiple analysis techniques using SPSS 22 program. either simultaneously or partially, learning motivation, parental motivation and learning environment have no effect on academic achievement of accounting students in Malang. Keywords: learning motivation, parents motivation, learning environment, academic achievement.
PENGARUH PANDANGAN, EKONOMI, DAN MINAT MAHASISWA AKUNTANSI DALAM INVESTASI SYARIAH (Studi Empiris pada Mahasiswa Akuntansi FEB Unisma) Yoga Eka Prasetya; Abdul Wahid Mahsuni; Hariri Hariri
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 effect of views, economics, and interest of accounting students in sharia investment. The independent variables in this study are views, economics, and interests, while the dependent variable is sharia investment. This study uses quantitative research, because the data used are numbers. This is a primary research using a questionnaire, the respondents are Accounting students FEB UNISMA Class 2018. This study uses the Slovin formula as a data collection method. The respondents used were 169 students, the results of which were based on the Slovin formula. It can be seen that the results of this study are the view variable has no significant effect on Islamic investment (0.503 > 0.05), while the economic variable has no effect on Islamic investment (0.937 > 0.05), and the interest variable has a positive and significant effect on Islamic investment ( 0.000 < 0.05).Keywords: Outlook, Economy, Interests, Sharia Investment
HUBUNGAN ANTARA MODAL INTELEKTUAL DENGAN NILAI PASAR DAN KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Lita Lada Antana; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 07 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to analyze the relationship of intellectual capital with the component ofHCE (human capital efficiency), SCE (structure capital efficiency), and CEE (capital employedefficiency) to market value proxies with M / B (market to book value) and also ROA (Return onassets). Source of data in the form of company's financial statements obtained from theIndonesia Stock Exchange website, where the samples taken are manufacturing companies listedon the Indonesia Stock Exchange (BEI) in 2013-2015. Sample determination method used ispurposive sampling, the result of this research indicate that Return On Asset influenced byHuman Capital Efficiency, Structural Capital Efficiency, and Capital Efficiency Employed equalto 29,3%.Keywords: Intellectual capital relationship, HCE (human capital efficiency), SCE(structure capital efficiency), and CEE (market employee efficiency) M / B(market to book value), ROA (return on assets).
KARAKTERISTIK PERSONAL AUDITOR SEBAGAI ANTESEDEN PERILAKU DISFUNGSIONAL AUDITOR DAN PENGARUHNYA TERHADAP KUALITAS HASIL AUDIT Ida Oktariani Br Surbakti; Anik Malikah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 05 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determine the auditors personal characteristics of that includelocus of control, turnover intention and employee performance againstdysfunctional behavior of auditors and how the effect on audit quality. Thepopulation of this study are auditor auditors who work at Public Accounting Firm(KAP) Malang registered in OJK issued by Indonesian Institute of CertifiedPublic Accountant (IAPI), both auditors at junior, senior, manager, and / orpartner level. The research used purposive sampling method with 42 respondents.Analytical techniques use path analysis to test the effect of these variables. Theresults showed that the locus of control, turnover intention and employeeperformance simultaneously had a significant effect on auditor dysfunctionalbehavior. Partial testing Locus of control has a positive and significant effect.While Turnover intention and Employee Performance have negative andinsignificant effect to dysfunctional behavior of audit. Dysfunctional behavior andLocus of control partially negatively affect audit quality.Key words :auditor personal characteristic, auditor dysfunctional behavior,audit quality
PENGARUH GEMPA DAN GELOMBANG TSUNAMI DI PALU-DONGGALA TERHADAP ABNORMAL RETURN DAN VOLUME PERDAGANGAN PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI Khusnul Munawaroh; Noor Shodiq Askandar; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 07 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT The purpose of this study is to analyze the effects of earthquake and tsunami waves in Palu-Donggala, which is indicated by the presence or absence of abnormal returns and trading volume activity. The population used in this study is LQ45 stock on the IDX. The sampling technique is a purposive sampling method. This research uses event studies for the observation period to show responses before and after the incident. The entire period of study was H-5 (before the event) and H + 5 (after the event). This study used secondary data, such as the daily stock price of the adjusted closing price of closing adjusted stock price of the IHSG. Data was calculated and analyzed using the paired T-test analysis method. The results showed that when looking at average abnormal return (AAR) and average trading volume (ATVA) activity, there was no difference between before and after the event.  Keywords: Average Abnormal Return, Average Trading Volume Activity, Event Study, earthquake and tsunami waves in Palu-Donggala.
ANALISIS PENGARUH KEPUASAN INFORMASI DAN RISIKO INVESTASI TERHADAP MINAT MAHASISWA BERINVESTASI DI BURSA EFEK INDONESIA Ade Indriati; Abdul Wahid Mahsuni; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to examine the effect of information satisfaction and the level of investment risk on student interest in investing in the Indonesia stock exchange at the Investment Gallery (GI) Faculty of Economics and Business at the Malang Islamic University (UNISMA). The sample of this research is 255 respondents by purposive sampling. This data is the primary data from the distributed questionnaires. And the method of analysis of this research is multiple linear regression. The results of this study provide simultaneously that the variables of independence, information satisfaction and investment risk have a significant effect on student interest in investing in the indonesian stock exchange. While partially information satisfaction has no effect, the investment risk variable has an effect.Keyword : analysis effect of satisfaction with investment risk information and student interest in investing in the indonesia stock exchange
PENGARUH PENGETAHUAN KEWIRAUSAHAAN, E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI TERHADAP PENGAMBILAN KEPUTUSAN MAHASISWA AKUNTANSI UNTUK BERWIRAUSAHA DIMASA PANDEMI (STUDI KASUS MAHASISWA AKUNTANSI UNIVERSITAS ISLAM MALANG) Agustin Nilamsari; Maslichah Maslichah; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This research aims to find out how the influence of entrepreneurial knowledge, e-commerce, and accounting information systems on entrepreneurial decisions during the pandemic. The independent variables in this research are entrepreneurial knowledge, e-commerce, and accounting information systems. While the dependent variable is the entrepreneurial decision. This research is a correlational quantitative research. The data that used in this research is primary data with data collection methods in the form of a questionnaire technique. The population in this research is undergraduate students of the accounting study program, Faculty of Economics and Business, Islamic University of Malang batch 2018 and 2019. The data collection technique used purposive sampling which refers to the Slovin formula. In this research, the data that could be processed were 83 respondents. The data analysis technique used multiple linear regression analysis. The results of this study indicate that: 1) Knowledge of entrepreneurship, e-commerce and accounting information systems have a simultaneous effect on student entrepreneurship decisions during the pandemic. 2) Knowledge of entrepreneurship has a significant positive effect on student entrepreneurship decisions during the pandemic. 3) E-commerce has a significant positive effect on student entrepreneurship decisions during the pandemic. 4) The accounting information system has a significant positive effect on student entrepreneurship decisions during the pandemic.Keywords: entrepreneurial knowledge, e-commerce, accounting information systems, and entrepreneurship decisions.
ANALISIS MONDAY EFFECT DAN FRIDAY EFFECT PADA INDEKS LIKUIDITAS 45 DI BURSA EFEK INDONESIA Fitri Wulandari; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTMany researchers find Monday effect and Friday effect phenomenon thatare against the efficient market concept which determine that daily stock returnswill be stable. The purpose of this research are to (1) determine the difference ofreturn that occurs on Monday through Friday, (2) to find out the Monday effecton stock trading, (3) to determine the Friday effect on stock trading, and (4) toknow the influence of partial and simultaneous the trading day on the daily stockreturns in Indonesia Stock Exchange. The method used in this research is eventstudy. And the data used in this research is secondary data, while the sample usedis LQ 45 daily stock returns listed in the Stock Exchanges period on August 2016until July 2017 was taking 36 companies by using purposive sampling. Thisresearch was using analysis technique of one sample t-test. The result showedthat: (1) There were significant differentiation between daily stock returns ontrading days in a week in Indonesia Stock Exchange. (2) There weredifferentiation caused by Monday effect on LQ 45 companies in Indonesian StockExchange (IDX). (3) There were differentiation caused by Friday effect on LQ 45companies in Indonesian Stock Exchange (IDX).Keywords: Return, Monday effect, Friday effect
ANALISIS KINERJA PORTOFOLIO SAHAM BERBASIS METODE SHARPE, TREYNOR, DAN JENSEN UNTUK KESEHATAN INVESTASI SAHAM (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018) Endang Utami Aprilia Musiin; Anik Malikah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 06 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

This study uses a single index method using the ratio of Sharpe, Treynor, and Jensen to see the performance of stock portfolios. The sample in this study were 49 manufacturing companies listed on the Indonesia Stock Exchange during the period 2014-2018. Based on the calculation using the Sharpe method it was found that the best portfolio performance during the 2014-2018 research period was DLTA and the Lowest Performance during 2014-2018 was WIIM. The calculation results using the Treynor method showed that the best portfolio performance during the 2014-2018 research period was DLTA and the Lowest Performance during 2014-2018 was WIIM. The results of calculations using the Jensen method show that the best portfolio performance during the 2014-2018 study period was DLTA and the lowest performance during 2014-2018 was WIIM. The results of the portfolio performance comparison show that in general there are similarities between the 3 models used, namely the Sharpe, Treynor and Jensen methods. This is indicated by the similarity of ratings from the same company with the 3 calculation methods. In general the best return is obtained by DLTA with the Treynor method and the lowest performance is obtained by WIIM with the Sharpe Method.Keywords: Portfolio Performance, Sharpe, Treynor, Jensen
PENGARUH MOTIVASI MEMBAYAR PAJAK DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Suharti Ningrum; Noor Shodiq Askandar; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine: (1) The Effect of Motivation to Pay Taxes on Individual Taxpayer Compliance, (2) The Effect of Education Level on Individual Taxpayer Compliance, (3) The Effect of Motivation to Pay Taxes and Level of Education on Individual Taxpayer Compliance. Methods of data collection using field research or surveys. The sample used was 30 individual taxpayers. The data analysis technique uses analysis using the SPSS (Statistical Package For Social Science) program. By doing validity and reliability tests. The results showed: (1) Motivation to Pay Taxes has a positive and significant effect on Individual Taxpayer Compliance at the Regional Office of the Directorate General of Taxes Malang in 2020. This is indicated by the regression coefficient value which is positive, namely 0.584 and tcount is greater than ttable (15,137 > 1.654) and the significance value is smaller than the significance value of 5% (0.000 <0.050). These results indicate that the first hypothesis is accepted. (2) The level of education has a positive but insignificant effect on Individual Taxpayer Compliance at the Regional Office of the Directorate General of Taxes Malang in 2020. This is indicated by the regression coefficient that is positive, namely 0.698 and tcount less than ttable (1.120 <1.654) and a significance value that is greater than the 5% significance value (0.265> 0.050). These results indicate that the second hypothesis is accepted. (3) Motivation to Pay Taxes and Education Level have a positive and significant effect on Individual Taxpayer Compliance at the Regional Office of the Directorate General of Taxes Malang in 2020. This is indicated by the positive regression coefficient values, namely 0.582 and 0.273, besides that the Fcount value is greater. than the value of Ftable (114.261> 3.05) and the significance value which is smaller than the significance value of 5% (0.000 <0.050). These results indicate that the third hypothesis is accepted.Keywords: Motivation to Pay Taxes, Level of Education, Individual Taxpayer Compliance

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