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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 1,078 Documents
PENGARUH SOSIALISASI PAJAK, KESADARAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PPH FINAL PP 23 TAHUN 2018 Umi Lailtul Izza; Moh. Amin; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study is to know the effect of tax socialization, tax awareness, and tax penalty on individual taxpayer compliance PPh final PP 23 2018. Dependent variable in this study is the compliance of individual taxpayers final PPh PP 23 2018. Independent variables are tax socialization, tax awareness, and tax penalty. This research is a quantitative research. Data used in this study are primer data obtained from questionnaire at KPP Pratama Malang Utara. Data analysis technique used in this study uses multiple linear regression analysis. The results of the analysis show that partially the tax socialization has a significant positive effect on individual taxpayer compliance of PPh final PP 23 2018, tax awareness has a significant positive effect on individual taxpayer compliance of PPh final PP 23 2018, tax penalty have a significant negative effect on individual taxpayer compliance of PPh final PP 23 2018.Keyword:  Tax socialization, Tax awareness, and Tax penalty on individual taxpayer compliance PPh final PP 23 2018.
PENGARUH PENGALAMAN, BUDGET DAN MASA KONTRAK AUDIT TERHADAP KUALITAS AUDIT EKSTERNAL (Studi Kasus Kantor Akuntan Publik Kota Malang) Alifiah Salsabilah; Nur Diana; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 03 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to examine the effect of experience, budget and audit contract period on external audit quality. The variables used in this study are the external audit quality variable as the dependent variable, while the independent variables are experience, budget and audit contract period. Research data obtained from questionnaires with the number of samples used as respondents as many as 31 respondents. The results of this study simultaneously concluded that there was an influence between the variables of experience, budget and audit contract period on external audit quality and partially concluded that the experience variable had a positive and significant impact on audit quality, audit budgets had a significant negative effect on audit quality, while the audit contract period did not. effect on audit quality. Keywords: Audit quality, budget, audit experience, audit contract period
KONTRIBUSI KOMPETENSI SDM, KAPASITAS SDM DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KETERANDALAN PELAPORAN KEUANGAN DAERAH (Studi pada BKAD Kota Malang) Selynia Nurur Rohmah; M. Cholid Mawardi; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of human resource competence, human resource capacity and the use of information technology on the reliability of local government financial reports at BKAD Malang City. The population in this study were BKAD employees/staff of Malang City. Meanwhile, the sample from this study that was in accordance with the criteria determined by the researcher was the head of the agency, the secretary of the agency, the budget, treasury and accounting staff, totaling 33 respondents. The analytical method used was Multiple Linear Regression analysis. After data analysis was carried out, the results of the study using the t test and F test stated that there were the influence of Human Resource Competence, human resource capacity and the use of information technology on the reliability of local government financial reports at the BKAD Malang City will increase too.Keywords: Human resource competence, Human resource capacity, Information technology, The reliability of financial report.
Pengaruh Pengetahuan Perpajakan, Pemahaman Pajak, Kesadaran Wajib Pajak, dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak UMKM (Studi Kasus Pelaku UMKM yang Terdaftar di KPP Pratama Batu) Firda Hidayatul Fadillah; Afifudin Afifudin; Irma Hidayati
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

One of the tax revenues in Indonesia comes from the Micro, Small and Medium Enterprises (MSMEs) sector. But the low level of compliance of taxpayers in fulfilling their tax obligations. In this case the government gives full trust to taxpayers to calculate, pay and report their own taxes. This study aims to determine the effect of tax knowledge, tax understanding, taxpayer awareness, and tax authorities on MSME taxpayer compliance. The population of this study is MSME taxpayers who are registered at KPP Pratama Batu. This study used a purposive sampling technique for sampling. A total of 95 questionnaire data were obtained and processed with SPSS 29.0 for windows. The results of this study indicate that knowledge of taxation has a positive effect on MSME taxpayer compliance, tax understanding has a positive effect on MSME taxpayer compliance, taxpayer awareness has a positive effect on MSME taxpayer compliance and tax authorities services have no effect on MSME taxpayer compliance.Keywords: MSMEs, tax knowledge, tax understanding, taxpayer awareness, and tax authorities
ANALISIS TINGKAT PENGEMBALIAN INVESTASI PADA EQUITY SECURITIES MELALUI RASIO PROFITABILITAS, LIKUIDITAS DAN HUTANG PADA PERUSAHAAN PERBANKAN DI BEI PERIODE 2015-2017 Dinda Oktaviani; Mohammad Amin; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determine the effect of Return On Investment, Current Ratio and Debt to Equity Ratio on return on investment which is calculated using the Dividend Payout Ratio for banking companies listed on the Stock Exchange for the period 2015-2017. The population in this study were banking companies listed on the Stock Exchange in the period 2015-2017, which amounted to 14 banking companies that were taken using purposive sampling technique, namely the selection of sample members based on certain criteria. The data collection method used is the documentation method, namely by recording or documenting the data listed in the annual report on (IDX). The data analysis technique used in this study is multiple regression, classic assumption test. The result of the study prove that partially return on investment and current ratio have a positive effect on dividend payout ratio, while the debt to equity ratio does not significantly influence the dividend payout ratio. Simultaneously the return on investment, current ratio, and debt to equity ratio significantly influence the dividend payout ratio.Keywords: Return On Investment (ROI), Current Ratio (CR), Debt to Equity Ratio (DER), Dividend Payout Ratio (DPR)
Analisis Perbandingan Kinerja Keuangan Bank Muamalat Indonesia dan Bank Syariah Mandiri Sebelum dan Setelah Krisis Ekonomi Global Febriani Dwi Putri Yadyarti; Mohammad Amin; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 10 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

AbstrakPenelitian ini dilakukan untuk mendiskripsikan perbedaan kinerja keuangan menggunakanCapital Adequacy Ratio (CAR), Return On Risked Asset (RORA), Net Profit Margin (NPM),Return On Assets (ROA), Loan to Deposito Ratio (LDR) pada bank muamalat indonesia dan bank syariah mandiri. Populasi penelitian ini adalah Bank Syariah di Indonesia. Total sampel adalah 2 bank syariah yang tegolong bank devisa. Data mencakup periode dari 2005 sampai 2011. Hasil analisis menunjukkan bahwa data-data yang digunakan telah berdistribusi normal. Dari hasil analisis Wilcoxon menunjukkan bahwa CAR,RORA,NPM,ROA,LDR tidak terdapat perbedaan kinerja keuangan. Kelima rasio yang digunakan dalam penelitian ini (CAR, RORA, NPM, ROA, LDR) secara simultan tidak terdapat perbedaan kinerja keuangan antara bank muamalat Indonesia dan bank Syariah mandiri sebelum dan sesudah krisis ekonomi global.Kata Kunci: Capital Adequacy Ratio (CAR), Return On Risked Asset (RORA), Net ProfitMargin (NPM), Return On Assets (ROA), Loan to Deposito Ratio (LDR), bank muamalat Indonesia dan bank syariah mandiri.
DAMPAK ZAKAT DAN TANGGUNG JAWAB SOSIAL (CSR) PADA REPUTASI DAN HASIL KERJA BANK UMUM SYARIAH Nuril Alfi Darsiya; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Juni 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe aims of this study to determine the effect of zakat and Corporate Social Responsibility on the reputation and performance of Islamic Commercial Banks. This analysis uses independent variables namely zakat and CSR. The dependent variable is the reputation and performance of sharia commercial banks. The samples in this study were Islamic public banks registered at Bank Indonesia (BI) and the Indonesia Stock Exchange (IDX) in 2014-2017. Sample selection is done by purposive sampling method. The technical data analysis used is the logistic regression test. The results of the study show that: (1) zakat and CSR have a significant influence on the reputation of Islamic commercial banks. (2) Zakat has a positive but not significant relationship to the reputation of Islamic commercial banks. (3) CSR has a significant influence on the reputation of Islamic commercial banks. (4) zakat and CSR have a significant influence on the performance of sharia commercial banks. (5) zakat has a positive but not significant relationship to the performance of Islamic commercial banks. (6) CSR has a positive but not significant relationship to the performance of Islamic commercial banks.Keywords: zakat, corporate social responsibility, reputation, performance
PENGARUH ADANYA TEMPAT WISATA TERHADAP KESEJAHTERAAN DAN PENDAPATAN UKM KECIL DISEKITAR TEMPAT WISATA DESA SANANREJO, KECAMATAN TUREN KABUPATEN MALANG Anindya Veradina; Abdul Wahid Mahsuni; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 11 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
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Abstract

ABSTRACTThe development of Sananrejo Village tourism area has the potential toprovide business opportunities for the surrounding communities. SananrejoVillage tourism object is located in Sananrejo Village, Turen District, MalangRegency. The success of tourism objects is very dependent on the important roleof the surrounding community. This study aims to analyze the level of welfare ofSMEs who use the services of Sananrejo Village tourism objects and analyze thefactors that influence the level of income of SMEs who use the services ofSananrejo Village tourism objects. Data analysis includes descriptive analysis,multiple linear regression analysis and SUSENAS-BPS welfare indicator analysis.The results showed that factors affecting the welfare of SMEs were income,expenditure, education, health, housing conditions, and home facilities. While thefactors that influence welfare are, age, education, number of family members,expenses, and work time. Based on the level of welfare of most SMEs that useSananrejo Village tourism objects, have a moderate level of welfare with apercentage of 43%, then a high level of welfare with a percentage of 31% and thesmallest is a low level of welfare with a percentage of 26%. Then based on theincome level of most SMEs that utilize Sananrejo Village tourism objects, have amoderate income level with a percentage of 58%, then a high income level with apercentage of 33% and the smallest is a low income level with a percentage of 9%Keywords: Sananrejo Village Tourism Object, Prosperity, Revenue
PENGARUH KOMITMEN DAN MORAL REASONING TERHADAP KUALITAS AUDIT Husnul Hasanah; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

AbstractThis research was conducted to analyze "the effect of commitment and moral reasoning on quality audit capabilities". The population in this study were 12 public accounting firms in Malang. The sample in this study were 7 public accounting firms in Malang. The sampling technique in this research is to use random sampling technique. The analytical method used is Multiple Linear Regression. the result obtained using a simple linear regression test y= 2,470+ 0.252 +ε , and the test from this study also used the test. Based on the results of simultaneous hypothesis testing, it shows that commitment and moral reasoning affect audit quality. The second result shows that commitment partially influences audit quality. The third result is that moral reasoning has a partial effect on audit quality. Keywords: Comitment, Moral Reasoning, Audit Quality
PENGARUH SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS PENGENDALIAN PIUTANG PADA WISATA KEBUN JERUK SIOMPU DESA KAEMBULAWA Hesti Saras Wati; Moh. Amin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

Processing title “the effect of the notification device on the principle of selling or internal management on the effectiveness of credit management in siompu citrus orchard tourism, kaembulawa village” the results of this processing lead to the knowledge of notification analysis, which includes selling or internal management regarding the effectiveness of claims management in the siompu citrus orchard, kaembulawa village. The population of this processing consists of 30 staff who are engaged in tourism in the siompu orange garden in the village of kaembulawa with a sample of 30 person. The data various for that study is data primary. The method analysis data uses this method that a method quantitative using statistics descriptive, testing normality, testing classically hypotheses, multiple regression linear analysis, or test hypotheses. From a results that survey, the processing of notification of selling activities significantly affect the effectiveness of accounts receivable management something a than 0.05 (0.025% < 0.05), internal or management there is something sure about effectiveness something claims. Manager. Bring. Significant percentage less than 0.05 (0.41 < 0.05). assessment coefficient something determination is 0,408 and 40,8%. it when that a presentation something notifications including selling or internal management if effectiveness something debt management is 40,8% the only one 59.2% affects another variable that is not included in this survey. Keywords: selling activity information tool, control internal, debt management

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