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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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ANALISIS PENERAPAN SISTEM DAN PROSEDUR AKUNTANSI DALAM PENGELOLAAN DANA DESA (Studi Kasus Desa Patengteng Kecamatan Modung Kabupaten Bangkalan) Masrurotul Jannah Ferdiana; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 04 (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 and analyze the application of accounting systems and procedures in managing village funds. The case study in this research is Patengteng Village, Modung District, Bangkalan Regency. This research is primary data research, data collection method using interview and communication technique. This research is a research with a qualitative approach, this study uses the Snobol sampling method and the sample used in this study is 7 Hamlets. The results of this study are 1) At the planning stage, Patengteng village in Modung District, Bangkalan Regency has implemented the planning as stated in Permendagri No. 113 of 2014. At the village fund planning stage, the village government invites the Patengteng village community in development planning. 2)At the stage of implementing the development of the Patengteng village in Modung District, the government as much as possible carries out village development in accordance with the planning and makes openness to the community.3) Then at the administrative stage there is a discrepancy with Permendagri No. 113 of 2014. In Permendagri the village treasurer is required to record cash receipts and disbursements himself, but the treasurer in Patengteng village does not record all cash receipts and disbursements recorded in the receipt but is assisted by the secretary in the recording process so there may be an element of suspicion.4) At the reporting stage it is not in accordance with Permendagri No. 113 of 2014. In Permendagri, the village treasurer should record cash receipts and disbursements himself, but the treasurer in Patengteng village in the recording process is assisted by the Secretary, so there is a suspicion that there is fraud in the recording, so training is needed for the treasurer. 5)The last stage of accountability in Patengteng Village is not in accordance with what is stated in Permendagri No. 113 of 2014. that in the village fund accountability report in Patengteng village there is no information to the community every three months it should be.Keywords: System Implementation, Accounting Procedures, Village Fund Management.
Analisis Value Chain Sebagai Alat Strategic Cost Management untuk Menciptakan Keunggulan Bersaing dalam Upaya Meningkatkan Profitabilitas Perusahaan (Studi pada Unit Bisnis Air Minum Dalam Kemasan (AMDK) ASA Perum Jasa Tirta 1 Malang) Ema Maliawati; Nur Diana; M. Cholid Mawardi
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

The purpose of this study was to analyze the value chain analysis as a tool of strategic cost management to create a competitive advantage in an effort to improve the profitability of the company with the object of research on Bottled Drinking Water (bottled water) ASA Perum Jasa Tirta 1 Malang. With the application of value chain analysis used can be seen activity which can be decisive in a competitive advantage. The results obtained from the analysis of the value chain where inbound logistics activity of 27,48% of the total cost of the primary activities and human resource management for 20,72% of the total cost of secondary activity. And both have the largest proportion in each activity. And for activities smallest proportion of the cost is the activity of service that is 1,38% of the total primary activity and procurement activities, namely 0,65% of the total secondary activity. The objectives to be achieved in the application of value chain analysis is about to that there is a link between the activities of primary and secondary activities. This association appears in terms of coordination and optimization between activities that can support companies in proving competitive advantage and profitability.Keywords: Value chain analysis, strategic management, competitive advantage, competitive strategy, activities value, cost leadership.
PERBANDINGAN KETEPATAN KLASIFIKASI MODEL PREDIKSI KEPAILITAN BERBASIS AKRUAL DAN BERBASIS KAS STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017 Twenty Vivi Kartika; Nur Hidayati; Afifudin Afifudin
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

ABSTRACTThis study aims to determine the comparison between the accrual basis and thecash basis that can be used by a company to detect financial difficulties. Thesampling technique was carried out by purposive sampling method. The data usedin this research is secondary data. Data analysis method used in this research isusing multiple linear regression test, data normality test, classical assumption testwith f test hypothesis testing, determination test, and t test. the results of this studyindicate that accrual-based financial ratios are better able to predict bankruptcythan cash-based financial ratios.Keywords: financial difficulties, bankruptcy, forecast bankruptcy based onaccrual basis, forecast bankruptcy based on cash basis.
PENGARUH GOOD CORPORATE GOVERNANCE DAN RASIO LIKUIDITAS TERHADAP FINANCIAL DISTRESS DIPERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2015-2018 Fildan Khairuddin; Abdul Wahid Mahsuni; Afifudin Afifudin
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

ABSTRACT                                                                              This study aims to determine the influence of the board of directors, the proportion of independent commissioners, institutional ownership, managerial ownership, and liquidity ratios for financial distress in manufacturing companies listed on the Indonesia Stock Exchange 2015-2018. The number of 30 manufacturing companies taken by using purposive sampling technique is by selecting samples based on certain criteria. The data collection method used is the documentation method of collecting and recording secondary data in the form of financial statements at manufacturing companies listed on the Indonesia Stock Exchange. The data analysis technique used in this study is the normality test, multiple linear regression, classical assumption test. The results of the study injected that simultaneously the board of directors variable, the proportion of independent commissioners, institutional ownership, managerial ownership, and liquidity ratios had a significant effect on financial distress in manufacturing companies listed on the IDX. Partially the board of directors, the proportion of independent commissioners, institutional ownership, managerial ownership, and liquidity ratios have a negative and significant effect on financial distress in manufacturing companies listed on the IDX the results of this study can be used as information to change good corporate governance and liquidity ratios to financial difficulties in manufacturing companies listed on the Indonesia Stock Exchange (IDX).Keywords: good corporate governance, liquidity ratio, and financial dsitress.
PENGARUH SISTEM PENGENDALIAN INTERNAL, DAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN BPRS DI WILAYAH KERJA KANTOR OTORITAS JASA KEUANGAN MALANG David Wahyu Hemawan; Nur Diana; M. Cholid Mawardi
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

The purpose of this study was to determine the influence of the Internal Control System and Good Corporate Governance on the Quality of BPRS Financial Statements in the Work Area of the Malang Financial Services Authority Office. The sample used was purposive sampling and obtained 37 respondents. This study applies multiple linear regression models. The results of the study of the Internal Control System have no significant effect on the Quality of Financial Statements. Good Corporate Governance has a positive effect on the Quality of Financial Statements. Keywords: Internal Control System, and Good Corporate Governance, and Quality of Financial Statements
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE DAN DIVIDEND PAYOUT RATIO TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumsi yang terdaftar di BEI Tahun 2017-2019) Agus Gunawan; Moh. Amin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 09 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the partial and simultaneous effect of Profitability, Liquidity, Leverage, Dividend Payout Ratio variables on the value of manufacturing companies in the goods sector listed on the IDX in 2017-2019. This study uses 4 independent variables, namely Profitability, Liquidity, Leverage and Dividend Payout Ratio and 1 dependent variable, namely Firm Value. The data used in this study is data sourced from the Indonesia Stock Exchange. The sampling technique used is purposive sampling, which is a technique where researchers can determine the number of samples used based on certain criteria. The number of samples used as many as 31 companies. The test results show that partially the Profitability, Liquidity and Dividend Payout Ratio variables have a significant effect on Firm Value while the Leverage variable has no significant effect. Based on the simultaneous test, the variables of Profitability, Liquidity, Leverage, Dividend Payout Ratio showed a significant influence on the Firm Value variable. The coefficient of determination obtained from the test results shows the influence of the independent variable on the dependent variable of 41.3%. While the remaining 58.7% is influenced by other variables outside the study. Keywords: Profitability, Liquidity, Leverage, Dividend Payout Ratio, Firm Value 
KEPATUHAN WAJIB PAJAK TERHADAP PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 TENTANG PAJAK PENGHASILAN SEBELUM DAN SESUDAH DIBERLAKUKANNYA PERATURAN MENTERI KEUANGAN NOMOR 44 TAHUN 2020 TENTANG INSENTIF PAJAK UMKM Veri Dwi Pratiwi; Anik Malikah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to empirically prove whether there is a difference or not, taxpayer compliance with Government Regulation Number 23 of 2018 before and after the enactment of PMK Number 44 of 2020 UMKM incentives based on new income and taxpayers. The research method used in this research is to use a comparative case study approach (Comparative Research). This research is a quantitative research. Data collection for this study used the documentation method available at KPP Pratama North Malang. The data analysis method used in this study used descriptive statistical data analysis techniques, normality test and paired sample t-test. The results of this study indicate that based on descriptive statistics the value of Tax Revenue Based on Incentives before the implementation of PMK 44 in 2020 is higher with an average value of 103294068.13 compared to Tax Revenue Based on Incentives after the implementation of PMK 44 in 2020 which is 47388064,473. Meanwhile, based on descriptive statistics, the value of Tax Revenue Based on new taxpayers before the implementation of PMK 44 in 2020 was higher with an average value of 15.0909 compared to Tax Revenue Based on new taxpayers after the implementation of PMK 44 in 2020, which was 2.7818.Keywords: Taxpayer Compliance, PP 23 of 2018, PMK 44 of 2020 Incentives for UMKM.  
PENGARUH DANA PIHAK KETIGA (DPK), NON PERFORMING FINANCING (NPF) DAN PENEMPATAN DANA PADA BANK INDONESIA TERHADAP PROFITABILITAS (STUDI EMPIRIS PADA BANK UMUM SYARIAH TAHUN 2012-2015) Fatimatuzzahro Fatimatuzzahro
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 02 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of Third Party Funds, Non Performing Financing and Placement of Funds at Bank Indonesia to Profitability of Sharia Commercial Banks for the Period 2012-2015. The data used in this study is secondary data, while the sample used is a sharia commercial bank registered in BI period 2012-2015. The Sampling technique was done by Purposing Sampling method. The sample of this research is 11 companies with 4 years observation. Data analysis was done by using multiple linier regression method. The result of this study indicate that. (1) Third Party Funds has no effect on Profitability. (2) Non Performing Financing has a significant negative effect on Profitability. (3) Placement of Funds at Indonesia Banks has a significant negative effect on Profitability.
Pengaruh Akuntabilitas Pengelolaan Keuangan Alokasi Dana Desa, Kebijakan Desa, Dan Kelembagaan Desa terhadap Pemberdayaan Masyarakat ( Studi Kasus di Desa Pundungsari Kecamatan Tempursari Kabupaten Lumajang) Rina Indrawati Syafi’i; Abdul Wahid Mahsuni; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research to determine the accountability of village fund allocationmanagement, village policy, and village institutions towards communityempowerment. Methods of data collection in this study using questionnairemethod. In this research the sampling technique using purposive sampling. Theresearch population used was 1122 family head of Pundungsari Village,Tempursari Sub-district, Lumajang Regency using slovin formula.The results of this study indicate that the management of ADD must actually beimplemented through the village finance section that is used for communityempowerment but the Pundungsari villagers do not yet know fully thesocialization of the draft ADD budget undertaken by the village administration.The village policy established by the center is directly accepted and followed bythe Pundungsari Village apparatus well in carrying out the communityempowerment of Pundungsari Village. As well as existing policies at times maychange in accordance with what will be implemented in their government andPundungsari village institutions have not played an active role in villageactivities such as the activities of PKK the guidance of the task force. Andshould the village institutions more active role in supporting communityempowerment.Keywords: ADD accountability, community empowerment, village policy, villageinstitutions
PENGARUH PARTISIPASI PENGANGGARAN, ASIMETRI INFORMASI, DAN BUDAYA ORGANISASI PADA SENJANGAN ANGGARAN DI KOPERASI KOTA MALANG Eva Suhrotur Rohmah; Moh. Amin; Abdul Wahid Mahsuni
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

ABSTRACTThis study aims to determine the effect of budgeting participation, information asymmetry, and organizational culture on budgetary slack in Malang cooperative. The population in this study is cooperatives in the city of Malang. The sample used is part of the Malang city cooperative with the respondents are managers, members and administrators who participated in the cooperative budgeting process in Malang City. The technique used in sampling is the Purposive Sampling technique, the sample selected was 30 cooperatives. Data was taken using the questionnaire method. The data analysis method used is multiple regression analysis with the help of SPSS version 14 software (Product Statistics and Solution Services version 14). The test data used is the simultaneous hypothesis test (f), determination coefficient (R2), and partial hypothesis test (t). The results of the study indicate that simultaneously the independent variables significantly influence the dependent variable. Based on the test results of the coefficient of determination, the adjusted R value is 65.4% while the remaining 34.6% is influenced by other variables not included in this study. Based on the results of the partial test two variables have an influence on budgetary slack, budgeting participation (sig = 0.021), organizational culture (sig = 0.006) while information asymmetry (sig = 0.296) has no effect on budgetary slack. Keywords :       budgeting participation, information asymmetry, organizational culture and budgetary slack

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