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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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PENGARUH PERBEDAAN TEMPORER ANTARA LABA AKUNTANSI DENGAN LABA KENA PAJAK TERHADAP PERTUMBUHAN LABA KE DEPAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2013-2016) Indah Rosida; Mohammad Amin; Junaidi Junaidi
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

ABSTRACTThis research was conducted with the aim to know the effect simultaneously and partially between accounting profit with taxable profit differences and Taxable to earnings growth in the future of manufacturing company in Indonesia.The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the year 2013-2016. Sample selection using purposive sampling. Based on the criteria, obtained 40 manufacturing companies who become samples in this study. The method used in this study using multiple linear regression method.Based on the results of the analysis can be put forward several conclusions as follows: 1) Simultaneously accounting earnings have a significant positive effect on deposits of profit growth in the future. 2) Partially Deductible temporary differences have a significant positive effect on profit growth in the future. 3) Partially Taxable temporary differences have a significant positive effect on future earnings growth deposits.Keywords: Accounting Profit, Taxable Profit,Future Gain Growth
PEMILIHAN METODE AKUNTANSI PERSEDIAAN DAN PENGARUHNYA PADA EARNING PRICE RATIO (STUDI EMPIRIS PERUSAHAAN YANG TERDAFTAR DALAM JAKARTA ISLAMIC INDEX (JII) TAHUN 2016-2018) Muhammad Junaidi; Abdul Wahid Mahsuni; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTEarning Price Ratio (PER) is a ratio related to earnings per share and the price is assessed by the coefficient of variation and earnings per share value on the price of common shares. PER is used by various parties or investors to determine or choose which stocks are suitable for investment. Therefore, this research seeks to learn about the selection of inventory accounting methods that can affect the income price ratio. This study analyzes companies listed in the Jakarta Islamic Index (JII) 2016-2018. The variables in this study are FIFO and AVERAGE. The sample in this study were 18 companies. Based on the test results, it shows that the simultaneous accounting method (FIFO and AVERAGE) affects the income price ratio. Partial testing shows that the FIFO variable has no significant effect on the Earning Price Ratio and the AVARAGE variable has a significant effect on the Earning Price Ratio.Keywords: FIFO, AVERAGE, and Earning Price Ratio
PENGARUH PENERBITAN OBLIGASI SYARIAH (SUKUK) PERUSAHAAN TERHADAP REAKSI PASAR PADA PERUSAHAAN-PERUSAHAAN YANG MENERBITKAN OBLIGASI SYARIAH TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016 Dewi Kurnia Sari; Noor Shodiq Askandar; Anik Malikah
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

0px; "> ABSTRACTThe purpose of this research is 1). To determine the influence of the value andrating issuance of Islamic bonds (sukuk ) market reaction to the company (cumulativeabnormal return ) ,2). To find out how the value and rating issuance of Islamic bonds(sukuk) market reaction to the company (cumulative abnormal return ).By using population 230 publishing and samples 38 publishing all companieslisted in Indonesia Stock Exchange in 2012-2016 . Data collection methods used inthis research is the method of documentation . Methods of data analysis used in thisstudy include: normality test , classic assumption test , multiple linear regressionanalysis , simultaneous test (F) , partial test (t) , and the coefficient of determination .The results were obtained : (1) The value of the issuance of Islamic bonds with a 0.05significance level is is (-1.690 ≤ -0.899 ≤ 1.690). (2) Rating the issuance of Islamicbonds is 0.05 significance level is (-1.690 ≤ -1.831 ≤ 1.690).Based on the above results , it can be concluded that the simultaneous andpartially variable Value and Rating issuance of Islamic bonds (sukuk) did not affectthe market reaction ( cumulative abnormal stock return) . 2Keywords : Value issuance of Islamic bonds , Rating issuance of bonds , the market reaction (cumulative abnormal return )
PENGARUH PROFITABILITAS DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN TUNAI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2015-2017 Mujizatul Safinaza; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 06 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT This research was conducted to analyze the effect of profitability and investment opportunity set on cash dividend policy. The sample in this study is a manufacturing company listed on the Indonesia Stock Exchange for the period 2015-2017. Based on the results of testing the hypothesis that has been done, the conclusion is taken as follows. The results of simultaneous testing of profitability and investment opportunity sets influence the cash dividend policy. The test results partially show that profitability variables affect the cash dividend policy. While the investment opportunity set variable partially does not affect the cash dividend policy. R Square test results amounted to 0.694. This means that 44.6% of the cash dividend policy is influenced by profitability and investment opportunity sets while the remaining 55.4% is influenced by other variables such as liquidity, company size and other variables that are not used in this research. For investors, it is wiser to make decisions in consideration that is beneficial for investment. For management, it is wiser to make decisions in determining the amount of dividends.Keywords: Profitability, Investment Opportunity Set and Cash Dividend Policy.
ANALISIS DAMPAK STOCK SPLIT & REVERSE STOCK SPLIT TERHADAP HARGA SAHAM DAN VOLUME PERDAGANGAN SAHAM (studi empiris perusahaan manufaktur di Bursa Efek Indonesia periode 2010-2018) Rachma Esti Kurniasari; Noor Shodiq Askandar; Affifudin Affifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 11 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji dampak stock split dan Reverse stock split  terhadap harga saham dan volume perdagangan saham. Data yang digunakan dalam penelitian ini adalah data sekunder, berupa perusahaan yang bergerak dalam bidang manufaktur, sedangkan sampel penelitian yang diambil adalah perusahaan yang bergerak di bidang manufaktur yang melakukan peristiwa stock split dan Reverse stock split  telah beroperasi selama 2010-2017. Teknik pengambilan sampel dilakukan menggunakan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa secara parsial terdapat perbedaan harga saham dan volume perdagangan saham setelah peristiwa stock split dan Reverse stock splitKata kunci : Stock split, Reverse stock split  Terhadap Harga Saham Dan Volume Perdagangan Saham ABSTRACTStock split and Reverse stock split against stock prices and stock trading volume. The data used in this study are secondary data, which consists of companies engaged in manufacturing, while the research sample taken is a company engaged in manufacturing which conducts stock split and Reverse stock split events that have been used during 2010-2017. The sampling technique was carried out using the purposive sampling method. The results of this study indicate stock prices and stock trading volume after the stock split and Reverse stock split eventsKeywords: Split Stock, Reverse stock split Against Stock Prices, and Stock Trading Volume
PENGARUH KEPEMIMPINAN KEPALA DESA TERHADAP PENINGKATAN KESADARAN MASYARAKAT DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (STUDI KASUS PADA DESA GONDANGLEGI WETAN KAB. MALANG) Dita Roffal Arisi
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 influence of Leadership, Communication, Responsibility, Motivation, and Liveliness of village chief to public awareness in paying PBB.By using the sample on the compulsory Land and Building Tax in the village of Gondanglegi Wetan, while research methods including the type of survey research. The results showed that Leadership, Communication, Responsibility, Motivation, and Liveliness of village chief had positive effect topublic awareness in paying Land and Building Tax of 20,7%.
ANALISIS VARIABEL KUALITAS PELAYANAN, PROMOSI DAN PRODUK YANG MEMPENGARUHI KEPUTUSAN NASABAH DALAM MENABUNG DI PT BPR ARTHA KANJURUHAN Intan Dewi Sa’adah; Nur Hidayati; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 06 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research is conducted by the aim: to know the service quality,promotion, and product variables which influence customers’ decision indepositing at PT BPR ARTHA KANJURUHAN. From the observation, populationused in this research was the customers of PT BPR ARTHA KANJURUHAN whohave been served/ have did transaction on their own account at least in 1 to 5years. Sampling technique of this research was purposive sampling. Based oncriteria, there were 71 respondents as the samples. The research method used wasmultiple linear regressions. Based on research result it can be concluded, that: 1)T result shows that service quality variable gives significant influence on thedecision of depositing. 2) Promotion variable gives significant influence on thedecision of depositing. 3) Product variable gives significant influence on thedecision of depositing. 4) F result shows that service quality, promote, andproduct variables give simultaneous influence on the decision of depositing.Keywords: service quality, promotion, product, and decision of depositing
ANALISIS PENERAPAN STANDAR AKUNTANSI DALAM LAPORAN KEUANGAN USAHA MIKRO KECIL DAN MENENGAH DI KABUPATEN PASURUAN Riski Amilia; Noor Shodiq Askandar; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 08 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determine the application of accounting standards for small and medium micro entities in MSMEs Financial Reports in Pasuruan District. This research method uses descriptive qualitative. The population of this study amounted to 30 MSMEs and the sample in this study amounted to 11 MSMEs in Pasuruan Regency. The data used are secondary data in the form of MSME financial reports in Pasuruan Regency. The results of the study show that in general the research conducted by MSMEs has not found conformity in implementing EMKM IFRSs in MSME financial reports, where standard financial accounting for small and medium micro entities has been published by Indonesian accounting ties as a standard in preparing financial reports specifically for MSMEs as a means of facilitating other arrangements and interests.Keywords: SAK EMKM, UMKM, Financial Report
ANALISIS PENERAPAN AKUNTANSI ZAKAT PADA LEMBAGA AMIL ZAKAT (LAZ) UNIT PENGUMPULAN ZAKAT (UPZ) KEMENTERIAN AGAMA KABUPATEN MALANG Hikmah Fitri Kasalo; Afifudin Afifudin; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 08 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study was conducted to analyze the application of zakat accounting to the zakat amil institutions (LAZ) of the Zakat Collection Unit (UPZ) Ministry of Religion in Malang, namely BAZNAS. The subjects in this study were LAZ Treasurer, Finance Staff, Finance Manager and Recognition. This type of research is a case study with descriptive analysis method based on primary data obtained by a combination of depth interviews, documentation, direct observation and secondary data. Based on the results of the analysis and discussion it has been concluded that the application of PSAK 109 in BAZNAS Malang Regency is not yet fully appropriate because the accounting process is in accordance with the accounting generally applied, the recognition and measurement of zakat funds do not recognize impairment of non-cash zakat as amil loses or deduction of zakat funds, recognition and measurement of infak/alms funds do not recognize impairment of non-cash infaq/alms as amil fund losses or deduction of infak funds, the disclosure does not make notes on the financial statements, but in the presentation is in accordance with PSAK 109.Keywords: Zakat Accounting, PSAK 109.
REAKSI INVESTOR DALAM PASAR MODAL TERHADAP PERPPU ORMAS (Peraturan Pemerintah Pengganti Undang-Undang Organisasi Masyarakat) NO 2 TAHUN 2017 (Event Study Pada Perusahaan yang Terdaftar Dalam LQ45 di Bursa Efek Indonesia) Eka Sriwulan Sari; Afifudin Afifudin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe aim of the study was to prove empirically the differences betweenabnormal return and trading volume activity before and after the validity ofperppu ormas. The study utilized a quantitative designer involving the dataobtained from secondary sources such as Yahoo Finance. The populationconsisted of 45 companies listed in the Indonesia stock exchange LQ45. Thesamples were determined by using purposive sampling with a criteria of thoselisted in the LQ45 during the period of August 2017-January 2018 and wheneverthe data required were accessible. 45 companies that met the criteria were usedas sample of the study. The analysis was done by using paired sample t-testsupported by software SPSS for windows.The results of the study indicated that there is not significant differencebetween the abnormal return dan trading volume activity before and after thevalidity of perppu ormasKey word : abnormal return, trading volume activity

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