cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 20   21   22   23   24 
ANALISIS TERHADAP PERLUNYA PENYESUAIAN LAPORAN KEUANGAN HISTORIS (CONVENTIONAL ACCOUNTING) MENJADI BERDASARKAN TINGKAT HARGA UMUM (GENERAL PRICE LEVEL ACCOUNTING) Puteri Qurrotul Akyun
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 03 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (620.385 KB)

Abstract

This study aims to determine the Need for Adjustment Analysis of Historical Financial Statements (Conventional Accounting) be based on the General Price Level (General Price Level Accounting). The population in this study is LQ45 company listed on the Indonesia Stock Exchange (BEI) in 2013-2015. While the sample is a company incorporated in LQ45 index. The sampling technique was conducted by purposive sampling method. Samples are 4 companies with three years of observation. So the total sample studied was 12 companies. The data used is secondary data drawn through technical documentation, that annual report of companies LQ45 years 2013-2015. The data were analyzed using the Wilcoxon test. The results of this study indicate that (1) There is no significant difference between the average financial ratios based on the historical with the average financial ratios based on the general price level (2) there is a significant difference between the average financial ratios based on the historical average -rata financial ratios based on the general price level.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUI PEMILIHAN METODE AKUNTANSI PERSEDIAN (studi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia) Nailul Rahmi; Anik Malikah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (515.491 KB)

Abstract

Abstract:This study aims to analyze the selection of inventory accounting methods. Todetermine the selection of the inventory valuation method, the Company is requiredto comply with the Statement of Financial Accounting Standards (PSAK), ie PSAKNo. 14 (2008) to regulate the accounting treatment of inventories, stating that thecompany may only choose the inventory accounting method that is FIFO (First infirst out), or average. This is aligned by the taxation of Article 10 paragraph 6 of theIncome Tax Law. Sampling technique using purposive sampling method obtained 54companies. Methods of data analysis using logistic regression. The dependentvariable is expressed by dummy variable that is 0 for firms using FIFO method andnumber 1 for companies using AVERAGE method. The population in this study areall manufacturing companies listed on the Indonesia Stock Exchange period 2014-2017. Sampling technique using purposive sampling method obtained 54 companies.Methods of data analysis using logistic regression. The results of this study indicatethat the simultaneous variability of inventory, firm size, and current ratio affect theselection of inventory accounting methods on manufacturing companies listed on theIndonesia Stock Exchange while the partial test results show that inventoryvariability, firm size and current ratio partially affect the selection inventoryaccounting methods.Keywords: Inventory Variability, Company Size, Current Ratio, inventory valuationmethod.
PENGARUH PENGETAHUAN DAN PEMAHAMAN INVESTASI, MODAL MINIMUM INVESTASI, RETURN, RISIKO DAN MOTIVASI INVESTASI TERHADAP MINAT MAHASISWA BERINVESTASI DI PASAR MODAL (STUDI PADA MAHASISWA FAKULTAS EKONOMI DAN BISNIS KOTA MALANG) Nur Aini; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 05 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (497.561 KB)

Abstract

ABSTRACTThis study aims to determine the effect of knowledge and understanding of investment, minimum capital investment, return, risk and investment motivation towards the interest of students investing in the capital market. The population in this study consisted of 2 universities. The sample used was students of the economics and business faculties of Malang Islamic University and the Islamic State University Maulana Malik. The technique used in sampling is purposive sampling technique, the sample chosen was 92 respondents. Data was taken using the questionnaire method. The data analysis method used is multiple regression analysis with the help of SPSS version 16 software (Product Statistics and Solution Services version 16). 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 44.6% while the remaining 55.4% is influenced by other variables not included in this study. Based on the results of partial tests of knowledge and understanding of investment variables does not affect students' interest in investing in the capital market, minimum investment capital does not affect students' interest in investing in the capital market, returns do not affect students' interest in investing in capital markets. capital market, investment motivation does not affect students' interest in investing in the capital market.Keywords: knowledge and understanding of investment, minimum capital investment, return, risk, investment motivation
ANALISIS PENERAPAN SAK ETAP PADA BADAN USAHA MILIK DESA (BUMDes) (Studi Kasus Pada Badan Usaha Milik Desa Bersama (BUMDesMa) Bagus Desa Pandesari Kecamatan Pujon Kabupaten Malang) Sofyan Sauri; Moh. Amin; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 10 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.344 KB)

Abstract

Badan Usaha Milik Bersama (BUMDesMa) is a business entity that is expected to be able to assist residents in meeting the needs of villagers, and is also accepted as a business opportunity or to increase employment and increase knowledge of rural residents, and also as a forum for rural community economic activities. So that Badan Usaha Milik Desa Bersama (BUMDesMa) is obliged to present open financial reports in accordance with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). This research has the aim of looking at the application of the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in the presentation of the financial statements of Badan Usaha Milik Desa Bersama (BUMDesMa) Bagus. The type of this research is a qualitative descriptive method and only describes the results of interviews conducted at Badan Usaha Milik Desa Bersama (BUMDesMa) Bagus. From this study, the researchers found that Badan Usaha Milik Desa Bersama (BUMDesMa) Bagus had implemented the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP).Keywords: SAK ETAP, BUMDesMa
Analisis Rasio Keuangan Sebelum dan Selama Pandemi Covid-19 pada Perusahaan yang Terdaftar pada Bursa Efek Indonesia (Studi Kasus Indeks LQ45 Periode 2018-2022) Cindy Nur Chofifah; Anik Malikah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.972 KB)

Abstract

This study aims to determine whether or not there are differences in financial ratio before and during the pandemic Covid-19 in LQ45 index companies for the period January 2018- June 2022. This study uses financial ratio Current Ratio, Quick Ratio, Debt To Assets Ratio, Debt To Equity Ratio, Total Asset Turnover Ratio, Fixed Asset Turnover Ratio, Return On Asset Ratio, Return On Equity Ratio, Earning Per Share Ratio, Price Earning Ratio. The population of this study are companies listed in the LQ45 index. Sampling using Purposive Sampling method and obtained 16 companies. The data analysis method used a normality test. The results of the prove that the Current Ratio, Quick Ratio, Debt To Assets Ratio, Debt To Equity Ratio, Fixed Asset Turnover Ratio, Return On Asset Ratio, Return On Equity Ratio, Earning Per Share Ratio, and Price Earning Ratio were not different before and during the Covid-19 pandemic, while for the Total Asset Turnover Ratio there was a difference before and during the Covid-19 pandemic.Keyword: Analysis of financial ratio, current ratio, quick ratio, debt to assets ratio, debt to equity ratio, total asset turnover ratio, fixed asset turnover ratio, return on asset ratio, return on equity ratio, earning per share ratio, price earning ratio
PENGARUH KEPEMILIKAN MANAJERIAL, KOMPENSASI BONUS, LEVERAGE, DAN PAJAK TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2014-2018 Arif Efendi; M. Cholid Mawardi; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (685.197 KB)

Abstract

This study aims to determine the Analysis of the Effect of Managerial Ownership Concentration, Binus Compensation, Leverage and Tax Against Earnings Management (Empirical Study of Manufacturing Companies Listing on the Indonesia Stock Exchange Period 2014 - 2018). The test using multiple linear regression models, as well as the number of samples in this study 49 samples in one study year can be obtained Simultaneously. The test results show that managerial ownership variables, Bonus Compensation, Leverage and Tax simultaneously have a significant effect on earnings management. Partial test results show that managerial ownership variables, Bonus Compensation and tax partially do not significantly influence earnings management. Whereas the Leverage variable partially affects the Earning Management. The results of this study are expected to provide input to company management in examining management behavior in earnings management practices and can contribute knowledge to future researchers.Keywords : managerial ownership, bonus compensation, leverage, tax and earnings management.
PENGARUH PERANG DAGANG AMERIKA SERIKAT DAN TIONGKOK TERHADAP INDEKS HARGA SAHAM GABUNGAN INDONESIA DI BURSA EFEK INDONESIA Silfia Lintang Laily; Noor Shodiq Askandar; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.751 KB)

Abstract

This study aims to determine the effect of the trade war between the United States and China on the Indonesian Composite Stock Price Index. This type of research is quantitative. This research is an event study with purposive sampling method. The data used in this study is secondary data taken from www.idx.com and www.yahoofinance.com. The data was processed using the Kolmogorov-Smirnov test and paired sample t-test using SPSS version 16. The results showed that there were significant differences in the Composite Stock Price Index or IHSG during and after the trade war between the United States and China. This is indicated by the Asymp value. Sig (2-tailed) of 0.000 > α0.05.Keywords: Trade war, composite stock price index.
ANALISIS PENGELOLAAN ANGGARAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) TERHADAP AKUNTABILITAS DAN TRANSPARANSI PELAPORAN PERTANGGUNGJAWABAN KEUANGAN DI MI. MA’ARIF SUKUN 2 KOTA MALANG Muhammad Shofyan Tsauri; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 12 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.559 KB)

Abstract

The targets of this examine are: (1) making plans, (2) implementation, (3) tracking and assessment, and (4) reporting on college resource control (BOS) in public number one colleges at MI Maarif Sukun 2 Malang. The technique used is a qualitative method regarding the main, treasurer, teachers, school board and mother and father. information collection methods are interviews, observations, and report research. The effects of this have a look at show that: (1) priority is given to investment pupil activities to enhance the pleasant of education, but community participation is limited. (2) implementation consists of: (a) disbursement of price range at the beginning of the quarter; (b) The accounting process is done periodically; (c) the principles of duty and transparency are implemented; including. properly. (3) Supervision will be exercised through school principals and college principals. Implementation is evaluated by the district control group of the BTF with the aid of filling out a questionnaire once a year. (4) reviews will be sent to the BTF control each six months.Keywords: control, operational budget of the faculty.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI DAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERATING Livia Alhabsyie; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 10 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1385.355 KB)

Abstract

ABSTRACTThis research was conducted to analyze "The Effect of Budgetary Participation in Managerial Performance with Organizational Commitment as Moderating Variables". The sample in this study were managers and employees at PT. Muria Sumba Manis NTT. The analytical method is Multiple Linear Regression with SPSS 22 For Windows Software. The simultaneous participation in budgeting, organizational commitment and locus of control has an effect on managerial performance. Partially the Effect of Budgetary Participation does not affect managerial performance while Organizational Commitment and Locus of Control have an effect on Managerial Performance and Moderating variables. Keywords: Budget Participation, Managerial Performance, Organizational Commitment, Locus Of Control
ANALISIS EFEKTIVITAS PENDAPATAN HOTEL DAN WISATA KUSUMA AGRO SEBELUM, PADA SAAT DAN NEW NORMAL PANDEMI COVID-19 (Studi Kasus Pada PT. Kusuma dinasasri Wisata Jaya) Nofita Pratiwi; Anik Malikah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.369 KB)

Abstract

This study aims to determine and analyze the effectiveness of Kusuma Agro Hotel and Tourism Revenues Before, During and New Normal Covid-19 Pandemic. By using secondary data in the form of hotel and tourism income reports using data collection methods including data reduction, data presentation in the form of narratives and tables using Excel application tools. The results of this study indicate that (1) The Effectiveness Level of Hotel Revenue Before the Covid-19 virus was 90% included in the criteria of Quite Effective. (2) Hotel Revenue Level during Covid-19 is 63% Included in the Less Effective Criteria. (3) The Effectiveness Level During the New Normal Covid-19 Hotel Revenue is 78% included in the Less Effective criteria (4) The Effectiveness Level of Tourism Revenue Before the Covid-19 virus was 112% included in the Very effective criteria (5) The current tourism income effectiveness level Covid-19 is 88% included in the Quite Effective criteria (6) Effectiveness Level During the New Normal Covid-19 Tourism income is 74% included in the Less Effective criteria.Keywords: Effectiveness, Effectiveness Ratio, COVID-19, New  

Page 22 of 108 | Total Record : 1078

 20   21   22   23   24 

Filter by Year

2017 2025


Reset
Filter By Issues
All Issue Vol 14, No 02 (2025): e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023 Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023 Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi Februari 2023 Vol 11, No 12 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 11 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 11 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 10 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 10 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 01 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 01 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 10, No 14 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 13 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 12 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 11 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 10 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 09 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 03 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 03 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 9, No 12 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 11 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 10 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 09 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 08 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 07 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 06 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 06 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 8, No 11 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 10 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 09 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 08 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 07 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 06 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 05 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019 Vol 8, No 05 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019 Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019 Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019 Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Juni 2019 Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019 Vol 7, No 12 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 11 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 10 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 09 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 08 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 07 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 06 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 05 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018 Vol 7, No 05 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018 Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018 Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018 Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 01 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018 Vol 7, No 01 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 6, No 10 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 09 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 08 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 07 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 06 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 05 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 04 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 03 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 02 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 01 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6 (2017): e_Jurnal Ilmiah Riset Akuntansi More Issue