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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 1,077 Documents
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ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi Empiris pada Perusahaan Otomotif dan Komponen yang terdaftar di BEI) Lisa Alvionita; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 11 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the factors that affect the timeliness of financial reporting on company performance. Empirical study on automotive and component companies listed on the Indonesia Stock Exchange 2016-2018. The sampling method used purposive sampling. The samples obtained in this study were 12 companies that had sample criteria. The analysis used in this research is Logistic Regression Analysis. The results of this study are that company size has a significant positive effect on the timeliness of financial reporting, managerial ownership as proxied by ROE has no effect on the timeliness of financial reporting, liquidity as proxied by Current Ratio has a significant effect on the timeliness of financial reporting, managerial ownership has a significant positive effect on accuracy financial reporting timeKeywords: Firm Size, Profitability, Liquidity, Managerial Ownership
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPRITUAL DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTASI (Studi Empiris Pada Mahasiswa Akuntansi Universitas Islam Malang, Universitas Negeri Malang, dan Universitas Islam Negeri Maulana Malik Ibrahim Malang) Moh. Tarmidzi Kusuma Halim; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 01 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This research was conducted with the aim of knowing the effect of emotional intelligence, spiritual intelligence, and learning behavior on the level of understanding of accounting either partially or simultaneously. This research is included in a quantitative research approach that focuses on testing hypotheses, collecting data in this study using a questionnaire distributed to students. The population in this study were active students of the Accounting Study Program at the Islamic University of Malang, State University of Malang, and the State Islamic University of Maulana Malik Ibrahim Malang. The number of active accounting students at the Islamic University of Malang was 950, for the number of active accounting students at the State University of Malang was 1000, and for There are 800 students of the State Islamic University of Maulana Malik Ibrahim Malang out of a total population of 2,750 active students. Then for sampling, the slovin. formula is used, the data analysis technique in this study is to use the statistical package for social sciences (SPSS) for windows version 22 program. The results of this study indicate that simultaneously emotional intelligence, spiritual intelligence, and learning behavior have a significant effect on the level of accounting understanding with a significance value (0.000 <0.05), emotional intelligence has no partial effect on the level of accounting understanding with a significant value of 0.667> 0.05, spiritual intelligence has a negative effect on the level of accounting understanding with a significance value of 0.000 <0.05, learning behavior has a positive effect on the level of accounting understanding with a significance value of 0.000> 0.05.Keywords : The Effect of Emotional Intelligence, Spiritual Intelligence and Learning Behavior on Accounting Understanding
ANALISIS PERKEMBANGAN KEMAMPUAN KEUANGAN DAERAH DALAM MENDUKUNG PELAKSANAAN OTONOMI DAERAH DI KABUPATEN TRENGGALEK TAHUN 2013-2015 Nimas Agustin Candra Sujarwo; Abdul Wahid Mahsuni; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 03 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

This research is conducted in Trenggalek Regency because of the potential of natural resources in Trenggalek which is so big especially in terms of tourism and agrarian sector. With the existence of regional autonomy should this sector can be developed optimally as one of source of original revenue area. Trenggalek is very interesting to investigate after the new policy about the government that is regional autonomy which gives opportunity to local government to more optimize the potential of natural resources that exist. In addition, the lack of research on the evaluation of existing development in this regency after the regional autonomy is one of the lack of reference in the development of this regency, so it is expected that this research can be considered by the local government of Trenggalek Regency in developing the economy and also determine the development targets to increase people welfare. Given the economic problems in the Trenggalek area with a lot of local revenue sources we can see whether the Trenggalek Regency government has been able to optimize every available source of income to accelerate or support the implementation of regional autonomy. By using sample of financial report of Regency of Trenggalek year 2013-2015, with result of research as a whole result of calculation of Independence Ratio, Effectiveness, Efficiency, and Activity got result that Trenggalek Regency not support implementation of Regional Autonomy.
PENGARUH NILAI TUKAR MATA UANG RUPIAH DENGAN US DOLLAR TERHADAP HARGA SAHAM DI BEI SETELAH INITIAL PUBLIC OFFERING (IPO) Nurul Hidayat; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 07 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research was conducted to analyze the effect of Rupiah currency exchange rates on US dollars against stock prices on the IDX after an initial public offering (IPO) ". The sample in this study is a company that conducts an Initial Public Offering (IPO) in 2016-2018. The analytical method used is Simple Linear Regression with SPSS 16, 2019 Software. Based on the results of simultaneous hypothesis testing shows that simultaneously the model formed to predict the exchange rate affects the stock price. Partially, it shows that individual exchange rates have a significant influence on stock prices.Keywords: Currency Exchange Rates and Stock Prices After IPO
PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH, PEMANFAATAN SISTEM INFORMASI AKUNTANSI KEUANGAN DAERAH DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA MALANG Lailatur Rohmah; Noor Shodiq Askandar; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determine the effect of understanding government accounting standards, the utilization of regional financial accounting information systems and internal control systems on the quality of financial reports in Malang city government. The population in this study were employees of the Accounting and Administration Division of Regional Assets in BPKAD Malang, totaling 69 people. The technique used in sampling is purposive sampling technique. The sample chosen was 42 respondents. Data was collected using a questionnaire method. The data analysis method used is multiple regression analysis with the help of SPSS software version 20 (Product Statistics and Service Solutions 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 partial test three variables have an influence on the quality of financial statements, Understanding of Government Accounting Standards (sig = 0.002), Utilization of Regional Financial Accounting Information Systems (sig = 0.031) and internal control systems (sig = 0,000) affect the quality of financial statements.Keywords: Understanding of Government Accounting Standards, Utilization of Regional Financial Accounting Information Systems, Internal Control Systems and Quality of Financial Statements
PENGARUH PENGENDALIAN INTERN, KOMPETENSI SUMBER DAYA MANUSIA DAN PEMAHAMAN GOOD GOVERNANCE TERHADAP KINERJA PEMERINTAH DAERAH PADA KABUPATEN MALANG (Studi Kasus Pada Organisasi Perangkat Daerah di Kabupaten Malang) Lavita Safitri Ramadhany; Dwiyani Sudaryanti; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 04 (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 internal control, competence of human resources and understanding of good governance on the performance of local government in Malang Regency. The case study in this research is the regional apparatus organization in Malang Regency. This study uses purposive sampling technique in determining the sample and obtained as many as 40 respondents. The data analysis technique in this study used multiple linear regression analysis. The results of this study are simultaneously variables of internal control, human resource competence, and understanding of good governance have an influence on the performance of local governments. Partially, internal control affects the government's financial performance. And partially the variable of human resource competence has an effect on the performance of local government. Good governance partially has an influence on local government performance.Keywords: internal control, human resource competence, good governance, local government performance.
PENGARUH PEMAHAMAN PERPAJAKAN, INSENTIF PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO, KECIL, DAN MENENGAH (Studi Pada UMKM yang Terdaftar di KPP Pratama Malang Utara) Luis Wijaya Kusuma; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

Micro, small and medium enterprises (MSMEs) have dominated the Indonesian economy. This business group is proven to be able to make a significant contribution. The increasing number of MSMEs from year to year provides an opportunity for the Government to target this sector to increase revenue from the tax sector. This study responds to the issue of factors that affect mandatory compliance, which consists of variables of understanding of taxes, tax incentives, and awareness of taxpayers for micro, small and medium enterprises in the KPP Pratama North Malang area. Ninety-nine respondents obtained—sampling based on purposive sampling methods. Data analysis uses a multiple linear regression model. This study indicates that Tax Understanding, Tax Incentives, and Taxpayer Awareness have a significant positive effect on Taxpayer Compliance for Micro, Small, and Medium Enterprises. Understanding Taxation has a significant positive impact on Taxpayer Compliance for Micro, Small, and Medium Enterprises. Tax incentives and Taxpayer awareness have a significant positive effect on taxpayer compliance for micro, small and medium enterprises. Keywords: Tax Understanding, Tax Incentives, Taxpayer Awareness and Taxpayer Compliance.
Pengaruh Rasio Rentabilitas, Profitabilitas, dan Rasio Aktivitas Terhadap Kinerja Keuangan (Studi Kasus Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021) Ana Adinda Sofiyah; Afifudin Afifudin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi Februari 2023
Publisher : Universitas Islam Malang

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Abstract

The company's financial performance is one of the factors seen by potential investors, where healthy and efficient financial performance will result in the company obtaining high profits (profits). then the tool commonly used is the financial ratio. The purpose of this study was to determine the effect of profitability, profitability, and activity ratios on financial performance in manufacturing companies listed on the IDX from 2019-2021. The types and sources of data used in this study are secondary data, using a quantitative approach which is an empirical research, sampling in this study was carried out using purposive sampling technique. Profitability, Profitability, and Activity Ratios have a positive and significant impact on financial performance, the F value is 133.738 with a significant value of 0.000, which is smaller than 0.05.Keyword: Profitability ratios, profitability ratios, activity ratios, financial performance 
IMPLEMENTASI PENGEMBANGAN SISTEM INFORMASI DENGAN SISFO KAMPUS UNISMA Siti Aminah Anwar; Oktavia Rahayu Puspitarini
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRAKPengembangan Sistem Informasi sangat dibutuhkan oleh perusahaan dengan mengikuti arus pengembangan tingkat kebutuhan. Akan tetapi kebutuhan pengembangan Sistem Informasi sekarang ini tidak hanya pada bidang usaha saja, tetapi juga dibutuhkan pada Lembaga Pendidikan terutama Perguruan Tinggi. Dengan semakin meningkatnya jumlah Mahasiswa yang signifikan pada suatu Perguruan Tinggi harus diimbangi dengan strategi peningkatan Pengembangan Sistem Informasi yang berguna untuk peningkatan pelayanan secara online. Pelayanan Administrasi Akademik (KRS, KHS) pada awalnya hanya menggunakan sistem manual, dimana Hasil Studi Mahasiswa hanya bisa dilihat Mahasiswa, Dosen Wali, dan Orang Tua Mahasiswa dengan melihat dari selembar kertas. Penelitian ini diharapkan dapat mengetahui Sisfo Unisma mampu mengurangi permasalahan akademik dan non akademik. Penelitian ini menerapkan Observasi, Wawancara, Dokumentasi terhadap pemakai akhir. Hasil Penelitian ini menunjukkan bahwa Sistem Informasi Sisfo Kampus Unisma dapat memudahkan dan meningkatkan kinerja Mahasiswa, Dosen, dan Bagian Administrasi dan diperlukan adanya pengembangan Sistem Informasi yang ada.Kata kunci: Sistem Informasi, KHS, KRS, Kepuasan Pelayanan Akademik dan Non Akademik
REAKSI PASAR MODAL INDONESIA TERHADAP PENGUMUMAN PEMINDAHAN IBUKOTA (Studi Empiris pada Perusahaan Property & Real Estate yang Listing di BEI) Rizal Aji Pamungkas; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this research is to analyze the amount of Indonesian Capital Market reaction toward The Announcement of Transfer of Capital City event at the date of 26 August 2019 using Abnormal Return (AR) and Trading Volume Activity (TVA) as variable. The research population is company in the Property & Real Estate sector that listed in the Indonesian Stock Exchange. The sample were taken using purposive sampling method. The hypothesis was analyzed using Wilcoxon Signed-Rank Test. The results of this research showing that there is no significance differences in the average Abnormal Return and average Trading Volume Activity before and after The Announcement of Transfer of Capital City event. Which means that this event is didn’t have any information so the market not reacted. Keywords: Event study, Transfer of capital city, Abnormal return, Trading volume activity.

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