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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 Fraud Triangle dan Religiusitas Terhadap Perilaku Kecurangan Akademik (Studi Empiris pada Mahasiswa Akuntansi FEB Unisma dan UIN Maulana Malik Ibrahim Malang Angkatan 2018) Wahyu Amelia Ningrum; Junaidi Junaidi; Hariri Hariri
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

ABSTRACTThis study aims to determine the effect of pressure, opportunity, rationalization, and religiosity as independent variables, on academic cheating as the dependent variable, either simultaneously or partially. All students of the accounting study program at the Islamic University of Malang and UIN Maulana Malik Ibrahim Malang class of 2018 were designated as the population by the researchers, with a total of 307 students. The Slovin formula was used by researchers to determine the number of samples, so that the final result was 75 respondents. According to the type, this research is a verification research with data collection method using questionnaires distributed to respondents. The results of the study state that simultaneously or partially the variables of pressure, opportunity, rationalization, and religiosity affect the academic cheating behavior of accounting students from the economics and business faculty of the Islamic University of Malang and UIN Maulana Malik Ibrahim Malang class of 2018.Keyword : Pressure, opportunity, rationalization, religiosity, academic cheating behavior.
PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2016-2018 Fajar Maulana Nur Amin; Afifudin Afifudin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 05 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determine the effect of the Capital Structure and Company Size on Company Values in Manufacturing companies listed on the Stock Exchange for the period 2016-2018. There are 30 Manufacturing companies that are taken using Purposive Sampling techniques, namely the selection of samples based on certain criteria. The data collection method used is the documentation method of collecting and recording secondary data in the form of 2016-2018 financial statements for manufacturing companies listed on the Indonesia Stock Exchange. The data analysis technique used in this study is the data normality test, multiple linear regression, classical assumption test. The results of the study prove that simultaneously the capital structure variables and firm size have a significant effect on the value of manufacturing companies on the IDX. Partially the capital structure has a positive and significant effect on firm value and firm size has a positive and significant effect on the value of manufacturing companies on the IDX. The results of this study can be used as a consideration for investors in deciding to invest.Keywords: Capital Structure, Company Size, and Company Value.
Aplikasi Metode VaR Dan RAROC Atas Risiko Dan Pengembalian Hasil Pada Bank Syariah Mandiri Astri Ridiawati; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study is to discuss the level of risk (loss) ofMudharabah Deposit investment and the rate of return (pengemblian result) fromBank Syariah Mandiri. This research uses 2 methods of Value at Risk (VaR) tomeasure risk level and Risk Adjusted Return on Capital (RAROC) method tomeasure risk returns that have been adjusted with risk. This research is expectedto provide information for investors about financial risks and investment capitalof sharia banking.The results of research using VaR and RAROC methods from financialstatements in Bank Syariah Mandiri for three years, 2014 - 2016 showed that thelevel of risk for 3 months is quite stable because the value of VaR (zero) isnegative and the VaR value (mean) is lower than the value Expected Returnsduring the Year 2014 - 2016. While the results of the RAROC method indicate thatthe level of profit that has been adjusted with the risk in Bank Syariah Mandiriconcluded that RAROC is positive, meaning the level of profit in Bank SyariahMandiri greater than the level of risk.Keywords: Risk, Return, Mudharabah Deposits, Value at Risk (VaR), RiskAdjusted Return on Capital (RAROC)
ANALISIS EFEKTIVITAS PENERAPAN INSENTIF PAJAK PMK 44 TAHUN 2020 PADA MASA PANDEMI COVID-19 DALAM UPAYA PEMULIHAN CASH FLOW (Studi Kasus Pada PT.ABC) Sinta Ustantini; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

The COVID-19 pandemic has a very significant impact on the domestic economy of the nation-state and the existence of MSMEs (Micro, small and medium enterprises). The government has issued incentives and tax facilities that can be utilized by taxpayers. The purpose of this study was to determine the implementation of Minister of finance regulations Number 44 (PMK 44) tax incentives in 2020 during the Covid-19 pandemic, which was effective in efforts to restore cash flow at PT.ABC. This research is a comparative descriptive research type with quantitative calculations by describing comparing the reality and circumstances of an object under study. The implementation of Minister of finance regulations Number 44 (PMK.44) in 2020 can restore PT.ABC’s cash flow supported by an increase in PT.ABC’s profit. However, this recovery is still very ineffective in accordance with the standard measure of effectiveness according to the R&D reference for the Ministry of Home Affairs due to the increase in the final cash balance of 31 December 2020 PT ABC is only by 1.4%.Keyword : Tax Incentives, government born income tax, MSMEs.
PENGARUH PROFITABILITAS, LEVERAGE DAN STATUS PERUSAHAAN TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2017-2019 Shokib Rohmatulloh; Junaidi Junaidi; Afifudin Afifudin
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

This study aims to analyze the effect of Profitability, Leverage and Company Status on Financial Statement Disclosure. The sampling technique used in this research is to use the purposive sampling method with a total sample of 61 companies. The data was obtained through the official website of the Indonesian Stock Exchange from 2017-2019. The analytical technique used is descriptive statistical test, normality test, classical assumption test, multiple linear regression analysis and hypothesis testing with a significance level (α) of 0.005. The results of this study indicate that Profitability and Leverage have an effect on Disclosure of Financial Statements while Company Status has no effect on Disclosure of Financial Statements.Keywords: Profitability, Leverage, Company Status, and Financial Statements Disclosure.
EVALUASI PENERAPAN PSAK-69 AGRIKULTUR TERHADAP ASET BIOLOGIS (Studi pada Perusahaan Perkebunan Pertanian yang Terdaftar di Bursa Efek Indonesia tahun 2012-2017) Adelia Yohana Meilansari; Maslichah Maslichah; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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Abstract

AbstractBeginning in 2016 the DSAK (Accounting Standards Board) issued an exposure draft PSAK-69 agriculture in which this PSAK is a full deduction of IAS-41 agriculture. IAS-41 agriculture is an accounting standard devoted to agricultural entities in applying accounting for their biological assets. The year of 2018 is the year in which Indonesia requires all agricultural entities to adopt PSAK-69 agriculture. This research was conducted at Plantation companies listed on the Indonesian stock exchange in 2012-2017. The purpose of this study is to provide empirical evidence regarding the accounting treatment of biological assets according to PSAK-69 agriculture compared with those in plantation companies listed on the Indonesian stock exchange in 2012-2017. The result of this research is actually not much different between PSAK-69 agriculture and accounting treatment at Plantation companies listed on the Indonesian stock exchange, it’s just the measurement of the biological assets of the company uses the acquisition price while in PSAK 69 it is recommended to recognize it at fair value..Keywords : Biological Assets, PSAK-69 Agriculture and Fair Value.
PENGARUH KOMPENSASI, KEPEMILIKAN MANAJERIAL, DIVERSIFIKASI PERUSAHAAN DAN UKURAN KAP TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018
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 analyze the effect of compensation, managerial ownership, company diversification, and KAP size on earnings management. Hypothesis testing used Regression Analysis. The research used secondary data from www.idx.com. This study used 49 manufacturing companies that have been selected through purposive method for three years. Hypothesis testing used Regression Analysis. Simultaneously bonus compensation, managerial ownership, corporate diversification and size of KAP have a significant influence on profit management. Partial compensation of bonuses, managerial and diversified ownership of the company has no significant influence on profit management Keywords: compensation, managerial ownership, company diversification, KAP size, and earnings management
PENGARUH RELIGIUSITAS, FASILITAS LAYANAN, LITERASI KEUANGAN DAN BAGI HASIL TERHADAP MINAT MAHASISWA UNTUK MENABUNG DI BANK SYARIAH Livia Deni Zakaria; Afifudin Afifudin; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 11 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT This research was conducted to determine the influence of Religious, Service Facilities, Financial Literacy and Profit Sharing on Student Interest in Saving in Islamic Banks. In this study, researchers took a sample of 93 respondents from active students of the economics faculty, majoring in accounting, class 2016 and 2017 who had taken the Sharia Accounting course. The analysis method used is multiple linear regression. Based on the test results, it can be concluded that simultaneously religious variables, service facilities, financial literacy and profit sharing have a significant influence on students' interest in saving at Islamic banks. Partially, the variables of religiosity, service facilities and financial literacy have no effect on students' interest in saving at Islamic banks. Meanwhile, the profit sharing variable has an influence on students' interest in saving at Islamic banks.Keywords: Religious, Service Facilities, Financial Literacy, Profit Sharing and Student Interest in Saving at Islamic Banks.
EFEK PERISTIWA POLITIK TERHADAP KINERJA PASAR MODAL INDONESIA (Even Study Pada Vonis Yang Diberikan Kepada Basuki Tjahaja Purnama)
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 study aims to determine differences in Abnormal Return before and after theverdict of Ahok was set on May 9, 2017. The test equipment used was PairedSamples t-test. Based on the results of an analysis of the event study (event study)on the verdict of Ahok shows that the activity in the capital market of stock priceshas a high market capitalization, namely by calculating the value of t before andafter the verdict of Ahok on May 9, 2017. The results of this study indicate thatthere is a significant abnormal return that can be enjoyed by investors with t<0.05. This shows that there are differences before and after the event. So it canbe concluded that the event of the adoption of Ahok's verdict on May 9, 2017using the abnormal return indicator contains negative information, so investors inthe capital market react).Keyword: Abnormal Return, Vonis Ahok.
PERSEPSI MAHASISWA AKUNTANSI TERHADAP KEINGINAN UNTUK MELAKUKAN WHISTLEBLOWING (Studi Empiris Pada Mahasiswa Akuntansi Fakultas Ekonomi Dan Bisnis Di Universitas Islam Malang Dan Universitas Negeri Malang ) Asril Ainun; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 10 (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 student perceptions of the desire to do whistleblowing. Conducted at the Malang Islamic University and the Malang State University, this study used the Google Form application to distribute questionnaires to collect the required data and information. The independent variables used in this study are Attitudes to Behavior, Subjective Norms, Perceptions of Behavioral Control, Seriousness Levels of Fraud and the Dependent variable, namely Desire. In collecting data, the researcher used purposive sampling technique by determining several criteria by the researcher. Questionnaires were distributed and filled out by accounting students who had taken business ethics courses. The number of questionnaires distributed was 222 and collected as many as 180 respondents who were willing to fill out. The results of this study indicate that Attitude Towards Behavior, Perception of Behavioral Control and Seriousness of Fraud have a significant effect on the desire to do whistleblowing, while Subjective Norms do not significantly affect the desire to do whistleblowing.Keywords: Perception, Attitude to Behavior, Subjective Norm, Perception of Behavioral Control, Level of Seriousness of Cheating, Desire, Whistleblowing.

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