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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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MAKNA LABA BAGI PETANI KOPI (STUDI KASUS DI DESA SUMBERMANJING WETAN, KECAMATAN SUMBERMANJING WETAN, KABUPATEN MALANG) Alces Putra Alkaf; Moh. Amin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the meaning of profit for coffee farmers in Sumbermanjing Wetan Village. The research location is in the coffee cultivation area of Sumbermanjing Wetan Village, Sumbermanjing Wetan District, Malang Regency. This research is a qualitative descriptive study. Data collection techniques using interviews, observation and documentation studies. The data analysis technique of this research uses an analytical approach, namely qualitative descriptive analysis. Based on the results of data analysis, the meaning of profit for coffee farmers is a life-sustaining component, namely to meet individual and family needs such as food, clothing, housing, and to meet children's educational needs. There are 2 types of operational financing which are divided based on private ownership of land and land cultivated by farm laborers. The welfare felt by coffee farmers in Sumbermanjing Wetan Village is considered insufficient because the income earned has not been able to meet the overall needs of farmers and their families. Social status among petuni is considered equal, but not for civil servants and farmers. There is discrimination based on differences in the income of farmers who are considered to be lower than civil servants.Keywords: Meaning of Profit, Income, Cost, Welfare, Social Status
PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN DENGAN AGENCY COST SEBAGAI VARIABLE INTERVENING PADA PERUSAHAAN LQ45 TAHUN 2012-2016 Lilik Rohmaniyah; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 12 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research aims to eximine the impact of capital structure, company size toagency cost; influence of capital structure, company size to company performancewith agency cost as an intervening variable. The type of this research used isexplanatory research. While sampling in this study uses purposive samplingmethod. The companies that are the object of research are LQ45 company listedon the Indonesia Stock Exchange on 2012-2016. From 45 companies studied,there were 31 companies that met the sample criteria in the study. Statisticalmethod used path analysis that is path analysis which is assisted by usingSmartPls 3. The test results show that there is a significant positive effect on thecapital structure of the agency cost and the influence is not significant betweenthe company size and agency cost, and an effect of agency cost on the company'sperformance is not significant. And there is no influence between capital structureand company size on company performance with agency cost as interveningvariables.Key words : Capital Sturcture, agency cost, firm performance, agency costand path analysis.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM INFORMASI, REGULASI, KOMPENSASI, DAN ASAS – ASAS GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN ASET PADA BADAN USAHA MILIK DAERAH (Studi Kasus Pada Perusahaan Daerah Air Minum Kota Malang) Tiara Prihatini; Noor Shodiq Askandar; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

This research was conducted to “the influence of competence of human, information system, regulation, compensation, principles of good corporate governance on the asset management in State owned enterprises. The population in this study is all of  employees of the PDAM Malang city, and the samples of this study is permanent employee with bachelor degree education status with the calculation is 78 samples. The analysis method is multiple linear regression analysis with SPSS version 22 for windows software. Based on the results of simultaneous hypothesis testing shows that competence of human, information system, regulation, compensation, principles of good corporate governance affect to the asset management. Partially, the human competence, information system, regulation, and principles of good corporate governance affect asset management but the compensation its can not affect to the asset management off company. Keywords: Human Competence, Information  System, Regulation, Compensation, Principles of Good Corporate Governance, and Asset Management
PENGARUH SIKAP, NORMA SUBJEKTIF, DAN KONTROL KEPERILAKUAN YANG DIPERSEPSIKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA BATU Teddy Briand Samudra; Maslichah Maslichah; Dwiyani Sudaryanti
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

The purpose of this study was to determine the relationship between attitudes, subjective norms, and perceived behavioral control towards compliance individual taxpayer. This study used design with a questionnaire as an instrument. Respondents in this study is the micro, small, and middle industry in Batu City. The Sample was selected using purposive sampling method and obtained with 106 respondent from the amount population 15.525. Data analysis techniques applied are classic assumption test, multiple linear regression, and multiple linear regression. The results of the research show that: (1) Attitude has positive and significant influence shown of 0,024 and value of significant < level of significant (0,024< 0,050); (2) Subjective Norm has positive and significant influence of 0,008 and value of significant < level of significant (0,008 < 0,050); (3) Perceived Behavioral Control has positive and significant influence of 0,000 and value of significant < level of significant (0,000 < 0,050); (4) Attitude, Subjective Norm, and Perceived Behavioral Control has positive and significant impact simultaneously shown and value of significant < level of significant (0,000 < 0,050). Keywords: Attitude, Subjective Norm, and Perceived Behavioral Control, Individual Taxpayer Compliance in Batu City.
PENGARUH TINGKAT PENGUNGKAPAN SUKARELA TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL KONTROL LEVERAGE, GROWTH, SIZE, DAN ROA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019) Siti Rabiatul Fauziah; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

The study aims to examine empirical evidence affecting voluntary disclosure rates with control variables of leverage, growth, size, and ROA at the company's value. This method uses quantitative methods. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2016-2019.Sample selection using purposive sampling. A sample of 53 companies with a four-year observation, resulting in a total test sample is 212 observations. Data types use secondary data, data analysis uses multiple linear regression, test normality, classic assumption test and hypothesis testing.The results of this study showed that the partial hypothesis of voluntary disclosure rates, leverage, growth, size, and ROA had a significant impact on the company's value. For simultaneous testing between voluntary disclosure rates, leverage, growth, size, and ROA have an influence on the company's valueKeywords: voluntary disclosure rate, leverage, growth, size, ROA and productive company value.
KEPUTUSAN INVESTASI KEPUTUSAN PENDANAAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (Studi Kasus Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia) Syuria Darma Putra; Nur Hidayati; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 07 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTCompany Value is the price that potential buyers are willing to pay when thecompany is sold. Therefore every company will strive to maximize the value of thecompany by having a high company stock price. Investment Decisions, FundingDecisions and Dividend Policy are used as independent variables that areexpected to affect the value of the firm as a dependent variable. This type ofresearch is classified as a quantitative research. The population in this researchis LQ45 Company Registered in Indonesian Stock Exchange (IDX) in 2013 until2017. The method of selecting sampling with purposive sampling method so as toget the number of samples of 28 companies and the number of observations(observation) as many as 140 times. The data used in this research is secondarydata obtained from www.idx.co.id. Data collection techniques with documentationtechniques, in this case the data in question in the form of annual corporatereport. Research data were analyzed by multiple linear analysis. The results ofthis study indicate that investment decisions affect the value of the company whilethe Decree of Funding and the Policy of Dividend has no effect on the value of thecompany.Keywords: Corporate Value, Investment Decision, Funding Decision, DividendPolicy, LQ45 Company, Indonesia Stock Exchange.
PENERAPAN PSAK NO.109 DALAM PENYUSUNAN LAPORAN KEUANGAN ORGANISASI PENGELOLA ZAKAT DI KABUPATEN CIREBON (Studi Kasus Pada Kantor Baznas di Kabupaten Cirebon) Isrin Hikmayanti; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine how the application of the financial statements of zakat management organizations at BAZNAS Cirebon district, to determine the suitability of the application of recognition, measurement, presentation and disclosure of PSAK Syariah No.109 at BAZNAS Cirebon district. The object and location of this research is in BAZNAS Cirebon Regency. The operational definition of the variables used in this study as zakat accounting information and can be used as a tool to measure the performance of the BAZNAS Management Institution. This can be measured from the way of recognition, distribution, measurement and presentation in PSAK 109. The sources used are primary data, namely data sources that directly provide data for data collection and secondary data in the form of BAZNAS Annual Reports, financial reports and other supporting data. needed in this research. This type of research uses analytical descriptive methods. Data collection techniques use literature studies, interviews, and documentation. The results of this study indicate that the recognition and distribution of zakat funds are not in accordance with PSAK No.109. In terms of the presentation of the zakat fund report, it is appropriate in the application of zakat accounting based on PSAK No. 109. disclosure of zakat funds is still not in accordance with zakat accounting standards because in asset management there is no input and recording. Keywords: Application of PSAK No. 109, Financial reports, Zakat Management Organization. 
PENGARUH EKSISTENSI PERUSAHAAN, PROFITABILITAS, LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DALAM BURSA EFEK INDONESIA TAHUN 2017-2020 Diyan Ratna Widiyanti; Junaidi Junaidi; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 10 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

The manufacturing industry is the leading industry and can be said to be the largest at the ASEAN level with a percentage of 20.27 percent at the national level. The purpose of this study is to clarify the impact of a company's existence, profitability and liquidity on the dividend policy of manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2020. The method used is a quantitative method that samples 30 companies listed on the Indonesia Stock Exchange. As a result of this survey, the existence of the company does not have a significant influence on the dividend payment ratio (dividend policy). The liquidity of a company has a great influence on the dividend payment ratio (dividend policy). The profitability of a company has a great influence on the dividend payment ratio (dividend policy). This study has been tested and carried out in accordance with scientific practice, but it still has limitations, namely this research only uses a period of 3 years from 2017 - 2020. The research topic focuses only on manufacturing companies listed on the Indonesian Stock Exchange where there are 193 listed companies. However, the researchers only used 30 companies. Meanwhile, suggestions that can be given to further researchers are that further researchers can increase their observation period and are expected to add independent variables. In addition, the advice that can be given to company owners is that management is expected to pay more attention to dividend payments to shareholders. Investors who want to invest are advised to analyze the performance of the company and pay more attention to the performance of the company so that they are not affected by the false increase in profitsKeyword : Company Existence, Profitability, Liquidity On Dividend Policy
PENGARUH IMPLEMENTASI SYARIAH GOVERNANCE TERHADAP LOYALITAS NASABAH (Studi Kasus Perbankan Syariah Yang Terdaftar Di Kota Malang) Rukmiati Rumadan; Noor Shodiq Askandar; Mohammad Amin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 09 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research was conducted to analyze the effect of Sharia governanceimplementation on customer loyalty. The population in this study is all customersof Islamic Banks registered in the city of Malang. based on the sample criteriathat have been established there are 7 Sharia Banks that are the researchsamples. Sampling in this study was carried out by giving questionnaires to thenevaluate the answers of the respondents. The analytical method used in this studyis Multiple Linear Regression with analysis using SPSS for Windows v20. basedon the results of testing hypotheses that have been done, then the results of thestudy Simultaneously Transparency, Accountability, Responsibility,Independence, Justice and Sharia Compliance affect the banking customer loyaltyin the city of Malang. Partial test results show that Transparency has no effect oncustomer loyalty while Accountability, Responsibility, Independence, Justice andSharia Compliance affect the banking customer Loyalty in the city of Malang.Keyword: Transparency, Accountability, Responsibility, Independence,Justice and Sharia Compliance, Customer Loyalty.
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Umur Perusahaan Terhadap Ketepatan Pelaporan Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018-2021 Eka Novia; Anik Malikah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This research was conducted at a manufacturing company with the method used in the research is a quantitative method using logistic regression analysis test, regression model feasibility test, overall regression model test, coefficient of determination and wald test. The purpose of this study was to analyze the effect of profitability, company size, and company age on the accuracy of financial reporting. The dependent variable is the accuracy of financial reporting. by using a purposive sampling sample of 66 manufacturing companies. Processed using SPSS with the results of research on profitability does not affect the accuracy of financial reporting with a significant value of 0.260 greater than 0.05, company size has a significant and positive effect on the accuracy of financial reporting with a significant value of 0.004 less than 0.05, age the company has a significant and positive effect on the accuracy of financial reporting with a significant value of 0.028 less than 0.05.Keywords : Profitability, company size, company age, accuracy of financial reporting.

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