cover
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 UKURAN PERUSAHAAN, MARGIN LABA KOTOR, DAN VARIABILITAS PERSEDIAAN TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI) Sendi Betha Oktavianto; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (588.886 KB)

Abstract

ABSTRAKPenelitian ini bertujuan Untuk mengetahui seberapa besar pengaruh variabilitas persediaan terhadap pemilihan metode akuntansi persediaan produksi secara simultan dan parsial. Data yang digunakan dalam penelitian ini adalah data Sekunder, Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di bursa efek Indonesia sedangkan sampel penelitian yang diambil adalah Perusahaan manufaktur yang terdaftar di BEI tahun 2012-2017, 3.  Perusahaan yang mempublikasikan lengkap laporan keuangan  perusahaan manufaktur yang sesuai dengan variabel yang akan diteliti. Teknik pengambilan sampel dilakukan menggunakan metode purposive sampling. Hasil yang diperoleh Berdasarkan Uji logistic regression variabel Ukuran Perusahaan/Size (X1) tidak berpengaruh terhadap Pemilihan Metode Akuntansi Persediaan (Y), sedangkan variabel Margin Laba Kotor (X2) dan Variabilitas Persediaan (X3) berpengaruh terhadap Pemilihan Metode Akuntansi Persediaan (Y). Kata kunci :Ukuran Perusahaan, Margin Laba Kotor, dan Variabilitas Persediaan ABSTRACTThis study aims to determine how much influence the variability of inventory on the selection of production inventory accounting methods simultaneously and partially. The data used in this study is Secondary data, The population in this study are all manufacturing companies listed on the Indonesian stock exchange while the research sample taken is manufacturing companies listed on the Stock Exchange in 2012-2017, 3. Companies that publish the full financial statements of the company manufacturing in accordance with the variables to be studied. The sampling technique was carried out using a purposive sampling method. The results obtained based on the logistic regression test of Company Size / Size (X1) variables did not affect the Selection of Inventory Accounting Methods (Y), while the Gross Profit Margin variable (X2) and Inventory Variability (X3) affected the Selection of Inventory Accounting Methods (Y). Keywords: Company Size, Gross Profit Margin, and Inventory Variability
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Empiris Terhadap Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018) Dhita Nugrahing Ramadhani; Afifudin Afifudin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (829.268 KB)

Abstract

This purpose of the research is to know the effect of  GCG mechanism (owner of institutional, owner of managerial, audit committee, delegate of commissary and direction) based on the CSR. Empire study based on the manufacture company which registered in Indonesia Stock Exchange on 2016-2018. This research formulated the proposal as into trouble about the whether the mechanisms corporate governance in also had an impact simultaneously and partial cast against broad the disclosure of CSR. This research is a quantitative study using multiple linier regression test. The data used in the research is secondary data obtained through official website Indonesia Stock Exchange (www.idx.co.id). Data collection techniques used in this research which is our literature and research techniques documentation. The results of this study indicate that institutional ownership, managerial ownership, the board of commissioners partially have no effect on the area of CSR disclosure, while the audit committee and board of directors partially have a positive effect on the area of CSR disclosure. From the results of this study are expected to provide information regarding the role of CSR GCG and can be considered for the company to pay attention to the quality of CSR done. Keywords: Institutional ownership, Managerial ownership, Audit committee, boards of commissioners, board of directors, CSR
PENGARUH STRUKTUR PASAR DAN DAYA SAING TERHADAP KINERJA UMKM KERAJINAN KERAMIK DI KOTA MALANG Vivin Setia Irnia; Abdul Wahid Mahsuni; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 06 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (609.151 KB)

Abstract

ABSTRACTThe purpose of this study was to determine the effect of market structure and competitiveness on the performance of ceramic handicrafts MSME in Malang. The population in this study were all ceramic craft SMEs in Malang. Data obtained From 30 UMKM ceramic crafts in Malang city. This research uses multiple linear regression models. The results of this study indicate that market structure and competitiveness together (simultaneously) affect performance. Partially the market structure variable does not affect the performance of SMEs ceramic crafts in the city of Malang. While the competitiveness variable has a positive effect on the performance of MSME ceramic handicrafts in Malang. Therefore UMKM Malang ceramics need to form a competitive advantage to be able to maintain their business.Keywords: Market Structure, Competitiveness, performance
PENGARUH KONSERVATISME AKUNTANSI TERHADAP PENILAIAN EKUITAS PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2015 – 2017) Mukminah Mukminah; Maslichah Maslichah; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (634.216 KB)

Abstract

ABSTRACTThis study was conducted to determine the effect of accountingconservatism on the assessment of corporate equity with good corporategovernance as a moderating variable. The study was conducted at amanufacturing company listed on the Indonesia Stock Exchange (BEI).Determination of sample in this research using purposive sampling method. Thetotal sample is 32 companies. Data were analyzed using moderate regressionanalysis (MRA) analysis.The result of research shows that accountancy conservatism hassignificant effect to company's equity valuation, where moderate variable ofmanagerial ownership and number of board of commissioner have no significanteffect. In this research also use Moderate Regression Analysis (MRA) todetermine moderation type in moderation variable, while managerial ownershipand number of board of commissioner is not a kindofquasi moderationvariable.Keywords:Accounting Conservatism, Corporate Equity Assessment, GoodCorporate Governance
PENGARUH BUDAYA ORGANISASI TERHADAP EFEKTIVITAS PENERAPAN AKUNTANSI SEKTOR PUBLIK SERTA DAMPAKNYA TERHADAP GOOD GOVERNANCE Funi Suci Ramadan; Anik Malikah; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (502.696 KB)

Abstract

This research was conducted by researchers with the aim and purpose of being able to determine the direct or indirect influence between the influence of organizational culture on the effectiveness of the implementation of public sector accounting and its impact on good governance in the Environmental Service of Malang City.  Data analysis and hypothesis testing were carried out using Path Analysis.  The population obtained in the study was 50 respondents with a sample of 30 respondents. In this study, data collection was carried out using questionnaires or questionnaire instruments. The results of the study indicate that: (1) Organizational Culture has a significant effect on the Effectiveness of Public Sector Accounting Implementation and the amount of influence is in the medium category.  This shows that organizational culture has contributed significantly in increasing the effectiveness of the implementation of public sector accounting but has not yet reached the expected maximum level.  (2) Effectiveness of Public Sector Accounting Implementation has a significant effect on Good GovernanceKeywords: Organizational Culture, Effectiveness of Public Sector Accounting Implementation, Good Governance.
PENGARUH FAKTOR FINANSIAL (LEVERAGE, UKURAN PERUSAHAAN DAN PROFITABILITAS) TERHADAP PENGHINDARAN PAJAK SAAT MASA PANDEMI COVID-19 PADA PERUSAHAAN LQ 45 (Studi Empiris Laporan Triwulan II,III,IV 2020 Dan I,II 2021 Pada Perusahaan LQ 45 Yang Terdaftar Di BEI) Rensi Dwi Maharani; Anik Malikah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.462 KB)

Abstract

This study aims to find out how Financial Factors Effect (Leverage, Company Size And Profitability) On Tax Avoidance During Covid-19 Pandemic In Lq 45 Companies, either simultaneously or partially. All LQ 45 companies in quarter II, III, IV 2020-I, II 2021 were selected as the population, for sampling the researchers chose to use purposive sampling with certain criteria, and obtained 27 companies as samples. This research is classified as quantitative research and data collection uses the documentation method by collecting quarterly financial statements of each company, multiple linear regression analysis is the data analysis method in this study and the tests used are descriptive statistical tests, normality tests, classical assumption tests, and hypothesis testing. . The results of the study prove that Leverage, Company Size and profitability have a significant simultaneous effect on tax avoidance during the covid 19 pandemic, Leverage and Profitability partially affect tax avoidance during the COVID-19 pandemic, while company size does not partially affect tax avoidance during the COVID-19 pandemic.     Keywords: Leverage, company size, profitability and tax avoidance.
Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kinerja Karyawan (Studi pada Koperasi di Kecamatan Kedungkandang, Kota Malang) Diah Ayu Khurriyah; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.027 KB)

Abstract

This study aims to determine the significant effect of accounting information systems and internal control system either simultaneously or partially on the employee’s performance in cooperatives in Kedungkandang district, Malang city. All employees who are still active in the Kedungkandang sub-district cooperative, the researchers set as the population. To take the sample, the researcher used the Yamane formula to determine the number of samples, so that 154 respondents were obtained. This research is classified as quantitative research and the data collection uses a survey method, namely by distributing questionnaires. Multiple linear regression analysis became the method of data analysis in this study, and the test used in this study were descriptive statistical test, instrument test, classical assumption test, and hypothetical tests. The result of the study prove that the accounting information system and internal control system both simultaneously and partially on the employee’s performance in cooperatives in Kedungkandang district, Malang city. Keywords: Accounting information system, internal control system, employee performance.
PENGARUH, KOMPETENSI, INDEPENDENSI DAN SKEPTISISME PROFESIONAL TERHADAP KUALITAS AUDIT ( Studi Empiris pada KAP di Kota Malang ) Abdul Kadir Jailani; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 08 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (610.147 KB)

Abstract

ABSTRACTThis study aims to determine the effect of competency, independence and professional skepticism on audit quality in KAP in Malang. This study uses a type of empirical research. The sample in this study were 59 respondent from 80 questionnaires distributed to auditor working at the Malang City Public Accountant Office. Data analysis in this study is using multiple linear regression models with SPSS analysis tool. The results of this study indicate that competency variables, independence variables and professional skepticism variables simultaneously have a significant effect on audit quality. While partially shows that the competency variable has a significant effect on audit quality, the independence variable has a significant effect on audit quality and the professional skepticism variable ha not significant effect on audit quality and the useful for the Public Accountant Office (KAP), especially in the city of Malang in making a decision, can also find out the factors that influence audit quality and audit service users can assess which KAP is consistent in maintaining audit quality. Keywords: Competency, Independence, Professional Skepticism, Audit Quality.
ANALISIS PENGARUH KEPEMILIKAN INSTITUSI ASING TERHADAP VOLATILITAS RETURN SAHAM DI BURSA EFEK INDONESIA TAHUN 2014-2017 Nisa Amelia Ramdani; Nur Diana; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1171.321 KB)

Abstract

AbstractThis research was conducted with the aim to: 1) knowing a foreign institutional ownership in conjunction with variable control (domestic government ownership, size, turnover, and leverage) effect on stock return volatility. 2) partial ownership know foreign institutions, domestic government ownership, size, turnover, and leverage effect on stock return volatility. The data used in this research is secondary data. The population used in this study are all the manufacturing companies listed on the Indonesia stock exchange (BEI) in 2014-2017. The selection of the sample using a purposive sampling. Based on the criteria, obtained 39 companies sampled in this study are then analyzed using regression data panel. Based on the results of the analysis can be put forward some conclusions as follows: 1) F test results show that foreign institutional ownership in conjunction with variable control (domestic government ownership, size, turnover, and leverage) have significant effects against the volatility of stock return. 2 t test) results show that only a positive turnover effect significantly to the volatility of stock return.  Keywords: foreign institutional Ownership, stock return volatility.
PENGARUH GOOD CORPORATE GOVERNANCE, FREE CASH FLOW DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN LQ45 DI BEI Rizky Syamsudin; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1139.794 KB)

Abstract

ABSTRACTThe purpose of this research to determine the influence of Good Corporate Governance, Free Cash Flow and Leverage towards Financial Performance of the LQ45 company. The data used in this study is secondary data. The population used is LQ45 company at BEI for the period 2015-2017. The sampling technique was done by purposive sampling method. The sample of this research is 38 companies. Data analysis was done by using multiple linier regression method. The result of this study indicate that Simultaneously, board of commissioner, independent commissioner, board of director, audit committee, managerial ownership, institutional ownership, free cash flow and leverage significantly affected the Financial performance. Partially, board of commissioner, independent commissioner, board of director, institutional ownership, and leverage didn’t significantly affect the Financial performance. Audit committee negatively and significantly affect the Financial performance. Meanwhile, managerial ownership and free cash flow positively and significantly affect the Financial performance. Keywords : Good Corporate Governance, Board of Commissioner, Independent Commissioner, Board of Director, Audit Committee, Managerial Ownership, Institutional Ownership, Free Cash Flow, Leverage, Financial Performance

Page 33 of 108 | Total Record : 1078


Filter by Year

2017 2025


Filter By Issues
All Issue Vol 14, No 02 (2025): e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023 Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi Februari 2023 Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023 Vol 11, No 12 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 11 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 11 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 10 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 10 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 01 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 01 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 10, No 14 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 13 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 12 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 11 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 10 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 09 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 03 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 03 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 9, No 12 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 11 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 10 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 09 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 08 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 07 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 06 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 9, No 06 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 8, No 11 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 10 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 09 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 08 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 07 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 06 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 05 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 05 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019 Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019 Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019 Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019 Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019 Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Juni 2019 Vol 7, No 12 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 11 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 10 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 09 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 08 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 07 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 06 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 05 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 05 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018 Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018 Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018 Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018 Vol 7, No 01 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018 Vol 7, No 01 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 6, No 10 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 09 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 08 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 07 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 06 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 05 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 04 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 03 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 02 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 01 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6 (2017): e_Jurnal Ilmiah Riset Akuntansi More Issue