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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 PRESSURE, OPPORTUNITY, RATIONALIZATION TERHADAP PERILAKU KECURANGAN AKADEMIK YANG DILAKUKAN OLEH MAHASISWA AKUNTANSI PADA PERKULIAHAN ONLINE (Studi Empiris Pada Mahasiswa Akuntansi Universitas Islam Malang dan Universitas Negeri Malang)
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to examine whether simultaneously and partially the variables Pressure, Opportunity, and Rationalization can affect the act of academic cheating. This study uses quantitative methods by distributing questionnaires using google forms via online. This study took a sample of 2018 undergraduate students majoring in Accounting at the Islamic University of Malang and Accounting Students at the State University of Malang. The results obtained from this study are that the variables Pressure, Opportunity, Rationalization simultaneously have a significant positive effect on academic cheating behavior. Partially pressure has no significant effect on academic cheating behavior, partially opportunity has no significant effect on academic cheating behavior, and partially rationalization has a significant positive effect on academic cheating behavior.Keywords: Academic Cheating, Pressure, Opportunity, Rationalization
Analisis Pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDES) pada Masa Pandemi Covid-19 (Studi Kasus di Desa Kemiri Kecamatan Puspo Kabupaten Pasuruan) Kusumas Tutik Wahyuningsah; Moh. Amin; Irma Hidayati
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 Village Expenditure Budget and Revenue (APBDES) is a village financial plan based on village regulations that contains estimates of sources of income and expenditure to support the needs of village development programs related to a period. This study aims to determine the management of the Village Revenue and Expenditure Budget (APBDes) during the Covid-19 pandemic in Kemiri Village, Puspo District, Pasuruan Regency. This study used qualitative research methods. Data collection techniques using, observation, interviews and documentation. Data analysis techniques using data reduction, data presentation then conclusions. Based on the research results, it is known that the total income of Kemiri Village in 2021 is Rp. 1.615.608.903,39 and the amount of spending spent to finance operational activities and spending for Kemiri Village was Rp. 1.628.209.228,20. From the difference between the amount of income and the amount of spending, it can be seen that costs are greater than the income earned by Kemiri Village. So that in the financial management of Kemiri Village in 2021 it is said to experience a deficit.Keywords: APBDes, village financial management, village expenditure
PERSEPSI AKUNTAN PENDIDIK, AKUNTAN PUBLIK, DAN MAHASISWA AKUNTANSI TERHADAP KODE ETIK IKATAN AKUNTAN INDONESIA Muhdin Muhdin; Abdul Wahid Mahsuni; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 10 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT In Indonesia there have been cases of violations of the code of ethics carried out by an accountant profession, such as cases of violations of the ethics code at Ernst and Young's (EY) Partner Public Accountant Office in Indonesia, namely KAP Purwantono, Suherman and Sarja agreed to bring a US $ 1 Million fine (Approximately Rp. 13.3 billion) to US regulators, as a result of being convicted of auditing their clients' financial statements. The agreement was announced by the Public Company Accounting Oversight (PCAOB) Supervisory Agency on Thursday, February 9, 2017, Washington time. Therefore the researcher aims to find out how their views or perceptions of the professional code of ethics and whether there are significant differences between the accountant educator, public accountant, and accounting student towards the code of ethics of Indonesian accountant bonds located in Malang City, East Java. This study uses quantitative methods and the types of data used are primary data (Primary Data). Primary data is data that takes directly from data sources or research locations.Based on the results of the questionnaire distribution, then tested with One Way ANOVA, validity test, reliability test, normality test and homogeneity test. The results of this study indicate that there is a significant difference in research between accountant educators, public accountants, and accounting students towards the code of ethics of Indonesian accountant ties.Keywords: Perception, accounting profession, code of ethics
PENGARUH FASILITAS TAX AMNESTY PERIODE I-II TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS PADA MAHASISWA PERGURUAN TINGGI ISLAM DI MALANG) Avi Rizqi Rahayu Putri; Afifudin Afifudin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 01 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

In general, Tax Amnesty  is a limited time opportunity for the same group of taxpayers as the pardon of tax liabilities relating to the past. The purpose of this research is to know and analyze Amnesty facility of I-II period on Taxpayer compliance. The population in this study is all faculty of economics who have taken the subject of taxation registered in Student Islamic University of Malang. Sampling technique through simple random sampling method or random selection. From hypothesis testing simultaneously can be seen simultaneously significant facility of tax amnesty period I-II to taxpayer compliance. Analysis test using a model simple linier regresion analysis. The result of this study concluded that tax amnesty has positive and significant effect to an taxpayer compliance.
ANALISIS DAMPAK COVID-19 TERHADAP RETURN SAHAM (STUDI KASUS PADA PERUSAHAAN LQ-45) Dita Dieni Khoirunisa; Afifudin Afifudin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This research was conducted to analyze how the impact before and after the emergence of Covid-19 on the return of shares in LQ-45 companies. Samples from this study are companies included in Lq-45. Sampling in this study using purposive sampling techniques by setting several criteria. This research is focused on the window period of 3 days before and 3 days after the entry of Covid-19, namely on March 2, 2020. The paired sample t-test test was used as an analysis of the data of this study. From the research that has been done it is known that there is no impact resulting from the presence of Covid-19 it is known from the value of sig (2-tailed) of 0.644.where sig (2-tailed) > 0.05 then  accepted and rejected.Keywords: Covid-19, Return, Lq-45, Event study.
PENGARUH KUALITAS PENGETAHUAN PERPAJAKAN, MOTIVASI DAN EKONOMI TERHADAP MINAT MENGIKUTI BREVET PAJAK A & B (Studi Empiris Mahasiswa Akuntansi Universitas Islam Malang Dan Universitas Islam Negeri Maulana Malik Ibrahim) Aulia Nurul Hidayah; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 01 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study purpose to determine the effect of tax knowledge, motivation and economics on interest in participating in A & B tax brevet. This study is a quantitative study using primary data obtained from questionnaires and measured using the Likert Scale. The population in this study were Accounting Students Faculty of Economics and the Business, University of Islam Malang and State Islamic University of Maulana Malik Ibrahim. Sampling using the Slovin formula obtained the final result as many as 80 respondents. The method of determining the sample is purposive sampling. This data analysis technique uses SPSS 16.0 for windows. The results of the research show: 1) The variable of the quality of tax knowledge, motivation and influence simultaneously on the interest in participating in the A & B tax brevet, 2) According to the t test, the variable of the quality of taxation knowledge and partial effect on the interest in the A & B tax brevet, 3) According to t test Economic variables have no partial effect on interest in participating in A & B tax brevet.Keywords: Quality of Tax Knowledge, Motivation, Economy, Tax Brevet A & B
ANALISIS PENERAPAN STANDART AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK EMKM) DALAM PENYUSUNAN LAPORAN KEUANGAN PADA UMKM (Studi Kasus Usaha Mikro Kecil dan Menengah Kecamatan Ngantang)
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 11 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

Micro, small and medium enterprises are industrial or household businesses with limited human resources and expertise. The main problem is that the preparation of financial statements based on financial accounting standards for SMEs has not been realized. This includes annual financial statements, income statements, and memos. The contribution of SMEs to the country's economic growth is very important. To that end, the Indonesian Institute of Accountants has developed Financial Accounting Standards for Micro, Small and Medium Enterprises as Special Financial Accounting Standards for Micro, Small and Medium Enterprises to assist stakeholders in Micro, Small and Medium Enterprises. The case study of micro, small and medium enterprises in Ngantang Regency includes 5 economic actors with interviews and documents. The results of this study conclude that MSMEs have not implemented their financial records in accordance with MSME accounting standards. Some business owners record income and expenses only to the best of their ability and most do not keep financial records.Keywords: Application of Financial Accounting Standards for Micro, Small and Medium Entities in Micro, Small and Medium Enterprises
PENGARUH PEMBERLAKUAN FREE TRADE ZONE TERHADAP PAJAK PERTAMBAHAN NILAI SERTA BEA IMPOR BARANG YANG MASUK KE AREA BATAM
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to examine the effect of the Free Trade Zone on Value Added Tax and Import Duty. The object of the this research is companies that have been registered with the Batam concession agency which are free from value added tax and import duty. The sample method is done by random sampling. The number of companies sampled in this study were 100 companies. The data used is secondary data in the form of data requested by intermediaries or third parties. The data analysis method used in this study is simple linier regression analysis. The results showed that the application of the Free Trade Zone had a significant effect on the exemption of value added tax and had a positive effect on the exemption of import duty. Keyword : Free Trade Zone, Exemption of Value Added Tax, Import Duty Exemption.
ANALISIS PENGARUH PENGALAMAN AUDITOR, KOMITMEN PROFESIONAL, ORIENTASI ETIS DAN NILAI ETIKA ORGANISASI TERHADAP PERSEPSI DAN PERTIMBANGAN ETIS (Studi Kasus Pada KAP di Kota Malang). Abdur Rohman; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 10 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research is conducted with the purpose of: 1) To know whether experience,professional commitment, ethical orientation and organizational ethical valuessimultaneously affect the perceptions and ethical considerations of Auditors PublicAccountant Office in Malang, 2) Is experience, professional commitment, ethical orientationand value Organization affects partially on the perception and ethical considerations AuditorPublic Accounting Firm in Malang.Populasi used in this study is KAP Kotamalang.Pemilihan sample using purposive sampling.Berdasarkan criteria, obtained 50 KAPwhich became the sample in this research.Method used In this study using multiple linearregression method.Based on the results of the analysis can be put forward severalconclusions as follows: 1) F test results show that the variables of experience auditors,professional commitment, ethical orientation and ethical values of the organizationsimultaneously affect perceptions and per Ethical scale.2) The results of t test show that forthe variable experience of auditors partially have no significant effect on the perception andethical considerations.3) Professional commitment variable partially significant effect on theperception and ethical considerations.4) variable ethical orientation partially significanteffect on Perceptions and ethical considerations. 5) organizational ethical values partiallyhave significant influence on perceptions and ethical considerationsKeywords: Auditor Experience, Professional Commitment, Ethical Orientation And Value ofOrganizational Ethics and Perceptions and Ethical Considerations ABSTRAC
PENGARUH KUALITAS PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN DI INDONESIA (PERIODE 2017-2019) Salina Salina; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of the quality of the implementation of good corporate governance on financial performance in banking companies in Indonesia (2017-2019 period). This research uses a quantitative method approach. The location of the research is carried out on the Indonesia Stock Exchange which is taken from financial reports and annual reports which can be accessed through www.idx.co.id. The analytical method used in this research is simple linear regression with the SPSS for windows 16 application. Based on the analysis results obtained 25 companies that meet the criteria and are sampled. The results showed that simultaneously the Quality of Good Corporate Governance (GCG) Implementation has an effect on Return on Assets (ROA), Net Interest Margin (NIM) and Operational Expenses on Operational Income (BOPO). Meanwhile, partially, the Quality of Good Corporate Governance (GCG) Implementation has a positive and significant effect on Return on Assets (ROA). The Quality of Good Corporate Governance (GCG) Implementation has no effect on Net Interest Margin (NIM). The quality of the implementation of Good Corporate Governance (GCG) has a positive and significant effect on Operational Expenses on Operating Income (BOPO).Keywords: Good Corporate Governance, Return on Assets, Net Interest Margin and Operating Costs and Operating Income.

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