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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 AKUNTANSI LINGKUNGAN PADA RUMAH SAKIT UMUM DAERAH NAMLEA (Studi Pada RSUD Namlea Kab.Buru Provinsi Maluku) Siti Ratna Pelupessy; Junaidi Junaidi; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine how the waste treatment process is carried out and how environmental cost accounting is applied to a hospital. This research was conducted at the Namlea Regional General Hospital, Kab. Hurry up. This research was conducted using a qualitative approach with a descriptive approach. Data analysis was carried out based on information related to environmental costs, identified environmental costs, prepared a proposed environmental cost report, and analyzed the social responsibility of the Namlea Regional General Hospital. The results of the study indicate that the Namlea Regional General Hospital has carried out waste management properly which can be proven by the absence of internal and external failure costs incurred by the hospital. In relation to the implementation of environmental cost accounting, the hospital has not yet implemented reporting that is specifically related to environmental cost accounting. This is evidenced by the absence of special reports related to environmental costs. Researchers identify, classify, and propose environmental cost reports based on the environmental cost theory developed by Hansen and Mowen. With a special report related to environmental costs, it is hoped that it will facilitate the management of the Namlea Regional General Hospital in making decisions regarding environmental costs and can provide information to stakeholders that the hospital has been responsible for maintaining environmental health.Keywords : Accounting, environmental cost, environmental cost report
PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP SIKAP ETIS MAHASISWA AKUNTANSI (Studi Empiris pada Mahasiswa Prodi Akuntansi di Universitas Islam Malang dan Universitas Islam Negeri Maulana Malik Ibrahim) Nanik Risma Nadia; Moh. Amin; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study is to the influence of intellectual intelligence, emotional intelligence and spiritual intelligence on the ethical attitudes of accounting students at the Islamic University of Malang and the State Islamic University Of Maulana Malik Ibrahim, either partially or simultaneously. This research is causal comparative with quantitative approach. The data processed in this study is primary data as many as 196 respondents with Purposive Sampling technique. The technique of collecting data is through distributing questionnaires through google form. From the results of multiple linear regression tests using SPSS 16 software, it can be seen that there is a positive and significant influence on intellectual intelligence (IQ), emotional intelligence (EQ) and spiritual intelligence (SQ) on the ethical attitudes of accounting students. It is partially proven that each of the three independent variables has a significant value from the t test <0.05. and proved again simultaneously to obtain a significant value of F < 0.05. Keywords : Student Ethical Attitude, Intellectual Intelligence, Emotional Intelligence and Spiritual Intelligence
Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kinerja Perusahaan (Studi Kasus Pada PT Niaga Nusa Abadi Depo Bima) Dwi Wulandari; Dwiyani Sudaryanti; Siti Aminah Anwar
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 is to test the effect of the internal control system accounting information system on the company's performance. The sample in this study was 25 respondents, with a total population of 113 PT employees. Niaga Nusa Abadi Bima Depot. The sampling technique in this study used the Purposive sampling Method, using primary data from the distribution of questionnaires which were then analyzed by an analysis method in the form of multiple linear regression analysis with the SPSS statistical program version 25. The results of the research show that the accounting information system and internal control system have a positive effect on the company's performance.Keywords: Accounting information system, internal control system and company performance
ANALISIS IMPLEMENTASI PERATURAN PEMERINTAH NO. 71 TH 2010 MENGENAI STANDAR AKUTANSI BASIS AKRUAL PADA PEMERINTAH KOTA MATARAM Hardianti Hardianti; Nur Hidayati; Moh. Amin
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

ABSTRAK Penelitian ini bertujuan untuk menganalisis implementasi pemerintah kota mataram dalam penerapan peraturan pemerintah pemerintah No.71 tahun 2010 mengenai Standar Akuntansi Basis Akrual pada kantor Badan Keuangan Daerah Kota Mataram yang berada diprovinsi Nusa Tenggara Barat. Penelitian ini menggunakan metode kualitatif dimana dokumen diperoleh berdasarkan hasil kuesioner, wawancara dan dokumentasi kemudian diuji validitas dan uji reliabilitas serta dianalisis dengan pengelompokkan berdasarkan kategori tema dan pola jawaban, mencari penjelasan alternatif untuk data dan menulis hasil penelitian. Hasil penelitian ini menunjukkan bahwa implementasi Badan Keuangan Daerah Kota Mataram yang diindikasikan dengan Komitmen, SDM, Sarana Prasarana dan Sistem Informasi dapat disimpulkan bahwa pegawai Badan Keuangan Daerah Kota Mataram dilihat dari parameter tersebut dikategorikan Setuju terhadap penerapan Peraturan Pemerintah No.71 Tahun 2010 mengenai Standar Akuntansi Basis Akrual. Di dalam penerapan peraturan Pemerintah No.71 Tahun 2010 memiliki beberapa kendala seperti Peraturan Pemerintah yang sering berubah-ubah, kurangnya bimtek atau pelatihan dan kurangnya sosialisasi khusus terhadap Pegawai Badan Keuangan Daerah Kota Mataram untuk Penerapan peraturan yang baru.Kata kunci: Komitmen, SDM, Basis Akrual dan Peraturan Pemerintah               ABSTRACT  This study aims to analyze the implementation of the Mataram city government in the application of government regulation No.71 of 2010 concerning Accrual Base Accounting Standards at the office of the Regional Finance Agency of the City of Mataram in the province of West Nusa Tenggara. This study uses a qualitative method which documents are obtained based on the results of questionnaires, interviews and documentation then tested for validity and reliability testing and analyzed by grouping them according to their categories and answer patterns, looking for alternative explanations for data and writing research results. The results of this study indicate that the implementation of the Regional Finance Board of Mataram City indicated by Commitment, HR, Infrastructure and Information Systems can be concluded that employees of the Regional Finance Agency of Mataram City viewed from these parameters are categorized as Agree to the application of Government Regulation No. 71 of 2010 concerning Accounting Standards Accrual Base. In the application of Government regulation No. 71 of 2010 there are several obstacles such as frequently changing Government Regulations, lack of technical guidance or training and lack of special socialization of the Regional Financial Institution Officers of the City of Mataram for the application of new regulations.Keywords: Commitment, Human Resources , Accrual Basis and Government Regulations
Analisis Pengaruh Ukuran Perusahaan, Variabilitas Persediaan, Variabilitas Harga Pokok Penjualan, Rasio Perputaran Persediaan dan Margin Laba Kotor Terhadap Pemilihan Metode Akuntansi Persediaan (studi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia) Tutuk Mahardika; Anik Malikah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 6 (2017): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

Abstract This research aims to know the influence of the size of the company, the variability of inventory, inventory turnover ratio, the variability of cost of goods sold and gross profit margin against the selection of accounting method of inventory. The object of this research is the manufacturing companies listed on the indonesia stock exchange from 2011-2015.The sample of the study consisted of 64 manufacturing company, 54 companies applied the method of average and FIFO methods companies use 10. types of data used in this research is secondary data obtained from historical manufacturing companies through www.idx.co.id. Statistical methods are used to test the hypothesis with the method of logistic regression is enter and significance of 5%.The research results showed that the company's size, variability, inventory, inventory turnover ratio, the variability of cost of goods sold and do not affect the election significantly to inventory accounting method, while the gross profit margin was significantly influential against the selection of accounting method of inventory.Keyword: inventory method, firm size, the variability of inventory, inventory turnover ratio, the variability of cost of goods sold , gross profit margin.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PERTAMBANGAN DALAM PERSPEKTIF TEORI AGENSI (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2017-2019) Tita Prastya Puspita; Moh. Amin; Hariri Hariri
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 purpose of this study was to determine whether there is an influence on company characteristics, namely company size, profitability, company profile, number of commissioners, and leverage on the disclosure of corporate social responsibility. The sample used in this study is 60 mining companies listed on the Indonesia Stock Exchange from 2017 to 2019 with information on disclosure of corporate social responsibility and a summary of financial data obtained through annual reports of mining companies. The sample collection technique was done by using purposive sampling method and data management was carried out using multiple linear regression analysis. The results of this study indicate that the size of the company, the company profile, and the number of the board of commissioners have an influence on the disclosure of corporate social responsibility. Meanwhile, on the other hand, profitability and leverage have no effect on disclosure of corporate social responsibility.Keywords: Size, Profitability, Company Profile, Number of Commissioner, and Leverage
PENGARUH ENVIRONMENTAL PERFORMANCE TERHADAP ECONOMIC PERFORMANCE (Studi Empiris pada Perusahaan yang terdaftar di Bursa Efek Indonesia Tahun 2014- 2016 dan megikuti Program PROPER Tahun 2014-2016) Muhammad Nur Mufid; Maslichah Maslichah; Afifudin Afifudin
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

ABSTRACTThepurpose of this study is to examine the correlation of environmentalperformance on economic performance in the current year and the following year.The study included the type of empirical study with data collection method that isdocumentation method. Sampling technique in this research using purposivesampling technique, with the number of samples of 46 companies that followPROPER program 2014-2016 and listed in Indonesia Stock Exchange 2014-2016. Inthis study, the results of the hypothesis states that environmental performance has aneffect on theeconomicperformance in the current year and does not affect theeconomic performance in the next year. High profile companies if theywanttoimprove their economic performance in the current year should improve theirenvironmental performance in order to gain legitimacy or recognition from thecommunity as an environmentally friendly company. Thelevel of environmentalperformance is valuable information that can be considered for the decision-makingprocess by investors as a rational investment decision.Keywords : Environmental Performance , Economic Performance , PROPER
PERSEPSI MAHASISWA TERHADAP ETIKA BISNIS DAN ETIKA PROFESI DIPANDANG DARI SEGI GENDER (STUDI KASUS MAHASISWA AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERISTAS ISLAM MALANG) Yulia Rahma Denita; Nur Diana; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine student perceptions of business and professional ethics regarding gender. The type of research used in this research is quantitative research with a descriptive approach. The quantitative research method in this study uses comparative research. The population of this study was Accounting Students, Faculty of Economics and Business, the University of Islam Malang in the 2018 batch 291 students. Determination of the sample using purposive sampling. Data analysis methods with the Independent Difference t-test. The results of the tests that have been carried out show no difference in the perception of male and female accounting students on business ethics and professional ethics.Keywords: perception, business ethics, professional ethics, gender. 
PENGARUH PROFESIONALISME DAN PERILAKU DISFUNGSIONAL AUDITOR PADA KUALITAS AUDIT DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MODERASI Baiq Armiana Malahayati; Maslichah Maslichah; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 05 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT This research was conducted to analyze the Effect of Professionalism and Auditor's Dysfunctional Behavior on Audit Quality with Job Satisfaction as a Moderating Variable ". The sample in this study is the Public Accountant Office (KAP) registered in Malang city The analytical method used is Multiple Linear Regression with SPSS 22 For Windows Software. Based on the results of hypothesis testing. simultaneously showing that simultaneous Professionalism, Auditor's Dysfunctional Behavior and Job Satisfaction Influence Audit Quality. Partially it shows that Auditor Professionalism and Dysfunctional Behavior Influence Audit Quality. The test results with job satisfaction variables as moderators show that Job Satisfaction Moderates the relationship between Professionalism and Audit Quality. Keywords : Professionalism, Auditor's Dysfunctional Behavior, Job Satisfaction, Audit Quality
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, KODE ETIK AKUNTAN, STANDAR AKUNTANSI PEMERINTAH DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH Abdul Lathif; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 06 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine: (1) The influence of human resource competence on the quality of regional financial statements, (2) The influence of the Accountant Code of Ethics on the quality of regional financial reports, (3) The effect of the application of government accounting standards on the quality of regional financial statements, (4) The effect of the application of the regional financial accounting system on the quality of the regional financial statements, (5) The effect of the application of the competence of human resources, the code of ethics of accountants, the application of government accounting standards, the application of the regional financial accounting system to the quality of regional financial statements. This research is a quantitative study, the population in this study was 22 SKPD in Malang district government. Data collection techniques with questionnaires distributed to 66 respondents. Test data quality using validity and reliability. Analysis prerequisite tests include normality test, multicollinearity test, heteroscedasticity test. Data analysis techniques using simple regression analysis techniques and multiple linear regression analysis. The results of this study are there are influences on human resource competence, accountant code of ethics, SAP application, and application of regional financial accounting systems to the quality of regional financial reports. F test results showed an F value of 7.203, and Sig.F of 0.000, therefore H0 was rejected and H1 was accepted. Keywords: Quality of regional financial statements, code of ethics of accountants, application of SAP and application of a regional financial accounting systems.

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