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Ahmad Murtaqi
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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 1,086 Documents
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ANALISIS FLYPAPER EFFECT DARI DANA ALOKASI UMUM (DAU), PENDAPATAN ASLI DAERAH (PAD) DAN SATUAN KERJA PERANGKAT DAERAH (SKPD ) TERHADAP BELANJA DAERAH KABUPATEN/KOTA DI PROVINSI JAWA TIMUR TAHUN 2015-2019 Indah Ningsih; Anik Malikah; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

The implementation of fiscal decentralization and regional autonomy policies has been implemented since early 2001, where the central government transferred authority to regional governments to optimize and manage their regional potential. The implementation of this policy has several problems, one of which is differences of opinion in the use of the balancing fund. For this reason, this study aims to determine the effect of General Allocation Fund (DAU), Regional Original Income (PAD) and Regional Work Unit Financial Reports (SKPD) on District / City Regional Expenditures in East Java Province 2015 to 2019, using Purposive sampling technique and use multiple linear regression analysis with Statistical Package for Social Sciences (SPSS), the data used is secondary data from relevant data sources. The results showed that there was no flypaper effect on regional spending. The general allocation fund, regional revenue, and regional work units significantly influence regional spending.Keywords: flypaper effect, general allocation funds, local revenue, regional work units, regional spending.
PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN, DAN UMUR PERUSAHAAN TERHADAP KINERJA INTELLECTUAL CAPITAL (Studi kasus pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2018-2020) Rizki Fitrian Putra; Nur Diana; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 12 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the effect of managerial ownership, institutional ownership, foreign ownership, government ownership, firm size and firm age on intellectual capital performance. A case study on a banking company listed on the IDX. The observation period in this study is 2018-2020. The sample used in this study came from all subgroups in the banking industry sector using purposive sampling method. The research method used to analyze with multiple linear regression test with t-test as a hypothesis tester. Simultaneous test results show that Managerial Ownership, Institutional Ownership, Foreign Ownership, Government Ownership, Company Size and Company Age have an effect on Intellectual Capital.Keywords : Managerial Ownership, Institutional Ownership, Foreign Ownership, Government Ownership, Company Size, Company Age, Intellectual Capital
ANALISIS PENGARUH PENERAPAN AKUNTANSI SEKTOR PUBLIK TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DALAM MENCEGAH FRAUD
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

The cause of this study is to examine and take a look at the effect of public sector accounting at the accountability of public authorities inside the location of fraud prevention. This take a look at makes use of a quantitative approach. The website of this look at became conducted in authorities places of work within the city of Malang. This have a look at might be performed in October 2021 until it's miles completed. The populace on this take a look at consists of authorities agencies located in the metropolis of Malang. Sampling became done using a focused sampling method with predetermined criteria to achieve 57 samples. The effects of the study kingdom that public region accounting has a substantial effect at the responsibility of public establishments, the responsibility of presidency agencies has a considerable impact on fraud prevention, public region accounting has a enormous effect on fraud prevention, and public region accounting has a sizable impact on fraud prevention through accountability of public establishments for overall performance.Keywords: public area accounting, duty and fraud inside the performance of public establishments
HUBUNGAN PEMAHAMAN AKUNTABILITAS, TRANSPARANSI, PARTISIPASI, VALUE FOR MONEY TERHADAP GOOD GOVERNANCE Eko Suryo Deni Saputro; Mohammad Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 11 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research was conducted with the aim of: To find out the effect understandingof accountability, transparency, participation, value for money towards goodgovernanceThe population used in this study is the financial staff of Malang OPD whohave received public services. The method used in this research is multiple linearregression method.Based on the results of the research, some conclusions can be drawn,namely: 1) the results of t show that the accountability comprehension variableaffects the good governance, 2) the transparency variable does not have a positiveeffect on good governance, 3) the participation variable has no effect on goodgovernance, 4) the value for money variable does not affect the good governance,F results indicate that the variables of understanding accountability,transparency, participation, value for money affect good governance.Keywords: Accountability, Transparency, Participation, Value for Money andGood Governance.
PENGARUH IMPLEMENTASI AUDIT BERBASIS INTERNASIONAL STANDARDS ON AUDITING TERHADAP KUALITAS AUDITING
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

ABSTRACT This study aims to determine the effect of implementation of international-based auditing Standards on auditing on the quality of auditing. The population in this study was Malang City Public Accounting Firm. The sample used was 65 respondents. Data collection methods used questionnaire method and questionnaires were conducted at Malang Public Accountants Office. Data analysis techniques used in this study are simple linear analysis, and partial test. The results showed that partially international Standards on auditing had a significant effect on the quality of auditing. The contribution of research results can provide input to the Public Accounting Firm in Malang, especially auditors in carrying out accounting checks that must be based on General Applicable Accounting Principles and always uphold the accountant's code of ethics as a public accounting profession. Keywords: International Standards on Auditing, Auditing Quality and accountant's code of ethics
PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN DAN FREE CASH FLOW TERHADAP KEBIJAKAN PEMBELIAN KEMBALI SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Ashla Rahmi Tamalla; Maslichah Maslichah; Muhammad Cholid Mawardi
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

ABSTRACTThis study examines the influence of ownership structure, size, and free cash flow on firms inIndonesia for their stock repurchase p[olicy aimed to distribute excess funds to stockholder.Ownership structure studied consist of institutional ownership. Sample of this study consist of15 comp[anies listed in the Indonesia Stock Exchange that repurchased their stock during theperiod of 2013-2015. The result showed that institutional investors and managerialownership negatively affect the stock repurchase. And the free cash flow and size havepositively affect the stock repurchase. The amount of influence ownership structure, size, andfree cash flow their sto[ck repurchase is 23,3%. While the influence of the remaining 76,7%is explained by other variables outside the regression equation.Keyword : Stock Repurchase, Ownership Structure, Institutional Investors, Manajerialownership, SIZE, and Free Cash Flow
PENGARUH PAJAK, TUNNELING INCENTIVE DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP INDIKASI MELAKUKAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2019 Sizka Zola Amarta; Noor Shodiq Askandar; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 06 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT This study aims to determine the Effects of Tax, Tunneling Incentive and good corporate governance on Transfer Pricing Decisions. The population in this study is manufacturing companies listed on the Indonesia stock exchange. The sampling technique is a purposive sampling technique, the selected sample is 24 companies. Data retrieved using the documentation method. The data analysis method is multiple regression analysis with SPSS software version 14 (Product and Service Statistics solution version 14). The test data used is the simultaneous hypothesis test (f), the coefficient of determination (R2), and the partial hypothesis test (t). The results showed that simultaneous independent variables significantly influence the dependent variable. Based on the results of the coefficient of determination test, the adjusted R value is 62,8% while the remaining 0,372% is influenced by other variables not included in this study. Based on the results of partial tests that the variable tax, tunneling incentives and good corporate governance affect transfer pricingKeywords : Tax, Tunneling Incentive, good corporate governance and Transfer Pricing
ANALISIS PERBANDINGAN ANTARA PENDANAAN HUTANG JANGKA PANJANG DENGAN LEASING DALAM PENGADAAN AKTIVA TETAP (Studi Kasus pada PT. Tiga Pilar Sejahtera, Tbk dan PT. Prima Alloy Steel Universal, Tbk) Indah Rafika; Mohammad Amin; Anik Malikah
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 01 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research was conducted with the aim of: 1) To find out the value ofcosts that must be incurred by the company in obtaining fixed assets, if using theleasing approach. 2) To determine the value of costs that must be incurred by thecompany in obtaining fixed assets, if using a long-term debt approach. 3) To findout the comparison between leasing funding and long-term debt in theprocurement of fixed assets for companies by comparing the present value cashoutflow of long-term debt and leasing.In this study the research subject is PT. Tiga Pilar Sejahtera Food Tbk andPT. Prima Alloy Steel Universal, Tbk.The results showed that 1) PT. Tiga Pilar Sejahtera Food Tbk in purchasingproduction machines should use alternative leasing financing rather than longterm debt financing. The procurement of alternative leasing financing machines ischosen because it can save Rp.1,384,381,433. 2) PT. Prima Alloy Steel UniversalTbk in purchasing assets should use alternative long-term debt rather thanfunding leasing financing. Procurement of alternative long-term debt assetschosen because it can save Rp.513,918,134.Keywords: Leasing, Long-Term Debt, Net Present Value (NPV)
PENGARUH WORK FROM HOME TERHADAP KINERJA AUDITOR DENGAN DIMENSI PERSONALITAS SEBAGAI VARIABEL INTERVENING SELAMA PANDEMI COVID-19 Zahrotul Jannah; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine how the effect of Work from Home on auditor performance with work motivation and organizational commitment as intervening variables carried out during the COVID-19 pandemic. The population used in this study are auditors who work at KAP in the East Java region who are registered in the Directory of the Indonesian Institute of Certified Public Accountants (IAPI) in 2020 by using purposive sampling technique in sampling. The data collection of this research was done by distributing questionnaires either directly, through the post office, e-mail, and via google form. The data analysis method in this study uses the Structural Equation Model (SEM) using the AMOS 22 program. The results of this study indicate that Work from Home has an effect on work motivation, but Work from Home has no effect on organizational commitment and auditor performance. Then work motivation has an effect on auditor performance. Meanwhile, organizational commitment has no effect on auditor performance.Keywords: Work from Home, COVID-19, auditor performance, motivation, organizational commitment.
PENGARUH KEPEMIMPINAN KEPALA DESA DAN KESADARAN MASYARAKAT TERHADAP KEPATUHAN MASYARAKAT DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (Studi Kasus Pada Kelurahan Desa Permanu Kecamatan Pakisaji Kabupaten Malang) Sindi Kurniawati; Afifudin Afifudin; Siti Aminah Anwar
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 the influence of village head leadership, public awareness of community compliance in paying land and building taxes. The research method used is quantitative research with published data collection techniques such as 5 to people who are taxpayers on land and buildings in Permanu Village, Pakisaji District, Malang Regency and for data analysis methods using multiple linear regression. In this study using a sample of 97 based on calculations using the Slovin formula. From the results obtained, researchers can prove that there is a simultaneous and simultaneous influence between the leadership of the village head, public awareness of community compliance in paying land and building taxes in Permanu Village, Pakisaji District, Malang Regency. Keywords: Village Head Leadership, and Community Awareness, Community Compliance.

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