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 1,077 Documents
Pengaruh Motivasi Belajar, Motivasi Orang Tua, dan Lingkungan Belajar Terhadap Kinerja Mahasiswa Selama Pandemi Covid 19 Adhelya Ludfy Pratiwi; Maslichah Maslichah; Dwiyani Sudaryanti
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 research is an associative study to analyze the relationship or to determine the effect of Learning Motivation, Parental Motivation, and Learning Environment on Student Performance During the Covid 19 Pandemic. The population in this study were students of the Islamic University of Malang majoring in Accounting and Management from 2016 to 2019. The sampling used in this research is simple random sampling. The results showed that learning motivation had a positive and significant effect on student performance. The higher the level of learning motivation, the more it affects student performance. Parental motivation has a positive and significant effect on student performance. The higher the level of parental motivation, the more it affects student performance. The learning environment has a positive and significant effect on student performance. The better the learning environment, the more it affects student performance. The coefficient of determination R² which shows 0.374, meaning that 37.40% of student performance is influenced by learning motivation, parental motivation, and the learning environment, while the remaining 62.60% of student performance is influenced by other variables not examined in this study.Keywords: Learning motivation, parents' motivation, learning environment, student performance, covid 19 pandemic.
Analisis Perbandingan Kinerja Keuangan Perusahaan Sebelum Dan Sesudah Merger Dan Akuisisi (Studi Pada Perusahaan Yang Melakukan Merger dan Akuisisi tahun 2013 di Bursa Efek Indonesia) Enny Tiya Rosyandy
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

AbstractThis study aims to assess the difference between the performance of your company before andafter mergers and acquisitions. Sample in this research is a number of 15 companies withresearch results show that the financial performance is assessed from net profit margin,return on asset, return on equity, current ratio, and debt to asset show that return on equityhas differences before mergers and acquisitions and after Mergers and acquisitions whereasother variables have no difference between before and after mergers and acquisitions.Keywords: financial performance, net profit margin, return on asset, return on equity,current ratio, debt to asset ratio
PENGARUH GENDER, ETHICAL SENSITIVITY, LOCUS OF CONTROL DAN PEMAHAMAN KODE ETIK PROFESI AKUNTAN TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI UNIVERSITAS ISLAM MALANG Mely Afriani; Noor Shodiq Askandar; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT Basically, prospective accountants want to be professional for their profession, therefore accountant students who are still pursuing academics have the power to introspect themselves based on ethical behavior. Because the crisis of knowledge morality of ethical valuesresults in a person acting outside the norm. So this research is to examine factors that can change accounting students to behave ethically. This analysis uses independent variables ‘gender, ethical sensitivity, locus of control and an understanding of the accounting code of ethics with the dependent variable of ethical behavior’. The population taken is accounting students of 2015 Islamic university. From the results of the 97 distributed direct questionnaires consisting of students and students using probability sampling methods and multiple linear regression testing. The results of this study indicate that gender, ethical sensitivity and understanding of the professional code of ethics of accountants positively influence student ethical behavior while locus of control is significantly negative towards ethical behavior.Keywords: Ethical behavior, gender, ethical sensitivity, locus of control and ethical codes of the accounting profession,
PENGARUH GREEN ACCOUNTING, KEPEMILIKAN MANAJERIAL DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN (Studi Empiris Perusahaan Pertambangan yang Terdaftar di BEI Periode 2016- 2019) Novita Aprilia Sari; Moh. Amin; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

The research objective is to determine the effect of Green Accounting, Managerial Ownership and Good Corporate Governance on Company Performance in mining companies listed on the Indonesia Stock Exchange in 2016-2019. Using purposive sampling with a total of 28 sample companies obtained during the period 2016-2018. Using multiple linear regression in analyzing data. The results obtained: simultaneously green accounting, managerial ownership and good corporate governance have an effect on company performance. Partially, green accounting has no effect on company performance, managerial ownership has an effect on company performance and good corporate governance has an effect on company performance.Keywords: Green Accounting, Managerial Ownership, Good Corporate Governance, Company Performance.
ANALISA PENERAPAN METODE PENYUSUTAN ASET TETAP DITINJAU DARI SUDUT STANDAR AKUNTANSI KEUANGAN (SAK) DAN UU PERPAJAKAN PADA PT PRODIA WIDYA HUSADA CABANG MALANG JAWA TIMUR Anang Febrianto; Mohammad Amin; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 05 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRAKSIPenelitian ini menganalisis kesesuaian dalam menerapkan metode penyusutan aset tetap ditinjau dari sudut standar akuntansi keuangan (SAK) dan UU Perpajakan Pada PT Prodia Widya husada. Kesesuaian tersebut meliputi implementasi penyusutan, proses penyusutan, serta kesesuaian metode penyusutan terhadap SAK dan Peraturan Perpajakan.Analisis yang digunakan dalam penulisan ini yaitu analisis deskriptif kualitatif. Analisis yang dilakukan dengan cara melakukan pengumpulan data dan melakukan wawancara kemudian mendeskripsikan hasil analisis tersebut. Dari analisis yang dilakukan dapat diketahui bahwa metode penyusutan aset tetap telah sesuai dengan SAK dan Peraturan Perpajakan.Kata Kunci : Aset Tetap, Penyusutan Aset Tetap, Standar Akuntansi Keuangan, Undang-Undang Perpajakan.
ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH PENERAPAN E-COMMERCE (Studi pada Perusahaan yang Tergabung dalam Jakarta Islamic Index (JII) di Bursa Efek Indonesia) Tania Dian Nugraini; Moh. Amin; Junaidi Junaidi
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

The purpose of this study was to determine whether there are differences in financial performance between companies included in the Jakarta Islamic Index (JII) on the Indonesia Stock Exchange before and after the implementation of e-commerce. The data analysis technique used in this research is the sample T-test for data that is normally distributed. The variables analyzed consisted of the profitability ratio proxied by Return On Assets (ROA); liquidity ratio proxied by Current Ratio (CR); solvability ratio proxied by Debt to Assets Ratio (DAR); and activity ratio proxied by Total Assets Turnover (TATO). Based on the results of this study, the criteria for ROA, CR, DAR and TATO showed significant differences before and after the implementation of e-commerce.Keywords: Financial Performance, E-commerce, ROA, CR, DAR, TATO.
MENGUNGKAP KESADARAN ISLAMI PARA AKADEMISI DALAM MENGEDUKASI RIBA PADA PROSES PEMBELAJARAN AKUNTANSI GUNA PENGAMBILAN KEPUTUSAN SIKAP PROFESI AKUNTAN Muhammad Rifqul Arif; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT This study aims to: 1) Know how the influence of Islamic awareness of Academics on decision-making attitude of prospective accountants. 2) Knowing how the influence of Riba education on the decision-making attitude of prospective Accountants. 3) Knowing how the influence of Islamic awareness interaction from Riba education on the decision making attitude of prospective Accountants. The data used in this study are primary data. While the samples were taken using questionnaire with purposive sampling which was then analyzed using multiple regression with moderating variables. The results of this study indicate that each Islamic awareness and usury education has a significant effect on the attitude of the accountant profession, but if Islamic awareness is coupled with usury education as a moderating variable the results are not influential so usury education is not a moderating variable, it can be an independent variable or intervening variable. The results of this study are expected to be a reference for further research and become a consideration for academics, practitioners and knowledge carriers. Keywords: Accounting Education, Islamic Awareness, Usury Education and Decision Making
PENGARUH ADOPSI IFRS, POLITICAL COST, DAN LITIGATION RISK TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris Terhadap Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2016-2018) Novitasari Novitasari; Moh. Amin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the effect of Adoption of International Financial Reporting Standards (IFRS), Political Cost, and Litigation Risk Against Accounting Conservatism. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange in 2016 - 2018. Samples selected by use purposive sampling and get 63 companies based on criteria. This research uses multiple linear regression model. The results of this study indicate that the adoption of International Financial Reporting Standards (IFRS), Political Cost, and Litigation Risk influences Accounting Conservatism. The adoption of the International Financial Reporting Standards (IFRS) has a negative effect on Accounting Conservatism. Political Cost has a positive effect on Accounting conservatism. Political Cost has a positive effect on Accounting Conservatism.Keywords: IFRS, Political Costs, Litigation Risk, Accounting Conservatism.
PENGARUH SISTEM AKUNTANSI DAN KOMPETENSI AKUNTANSI TERHADAP PENYALAHGUNAAN DANA DESA DI KECAMATAN BLUTO KABUPATEN SUMENEP Zelvi Ainun Naja; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 12 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

This research was conducted to determine the influence of accounting systems and accounting competencies on misuse of village funds. This research uses a quantitative approach, where this research is a field research (field research) using descriptive quantitative methods. Sources of data in this study are primary data and data collection methods by distributing questionnaires. In this study, there are two independent variables used, namely the Accounting System (X1) and Accounting Competence (X2), while the dependent variable is Misuse of Village Funds (Y). In this study, researchers used a sample with nonprobability sampling method with purposive sampling type obtained a sample of 69 respondents. The results in this study indicate that the accounting system has a positive effect.Keywords: accounting system, accounting competence and misuse of village funds
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK (Studi Kasus Wajib Pajak OP Pelaku e-commerce di Kota Malang) Qisthi Yoeanda; Afifudin Afifudin; 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

ABSTRACTThis study aims to analyze the factors that influence taxpayer compliance,namely the awareness of taxpayers, taxation sanctions, and understanding oftaxation. The population of this study was determined based on purposivesampling method, the data was collected by distributing online questionnaires, ecommerce players who made trading sales through the Market Place Shopeeapplication domiciled in Malang City, had> 1000 followers, and had manypositive reviews from customers who became source of data of the author in thestudy.The research analysis method used is multiple linear regression. Based onthe results of the analysis shows that the awareness of taxpayers has a positiveand significant effect on taxpayer compliance, tax sanctions have a positive andsignificant impact on taxpayer compliance, understanding taxation has a positiveand significant impact on taxpayer compliance.The most dominant factor affecting taxpayer compliance is the awarenessof taxpayers because it has a standard coefficient value of 0.476 beta.Keywords : Taxpayer Awareness, Tax Sanctions, Taxpayer Compliance andTaxpayer Compliance

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