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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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PENGUKURAN KINERJA BANK PERKREDITAN RAKYAT DI KOTA MALANG BERDASARKAN PENDEKATAN EFISIENSI DENGAN METODE DATA ENVELOPMENT ANALYSIS (DEA) Abd. Rahman Ali
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 04 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

The aim of this research is to determine the level of efficiency of BPR (conventional) in Malang city and know which BPR which always reaches the maximum score in the city of Malang during the period 2014-2016. The data which is used in this research is secondary data collected from the fourth quarter IV report of all BPRs in Malang city issued by the Financial Services Authority.  The sampling technique used in this research is purposive sampling with taking 6 sample of BPR in Malang. Efficiency measurements in this research using the method of  Data Envelopment Analysis (DEA) with the Costan Return Scale (CRS) assumption. Input variable used in the research are asset. Third party funds and Operational expenses. While the output variable are total credit and operating income.  The results of this study show that of the 6 samples of banks studied. Banks that reached 100 percent efficiency level during the period 2014-2016 namely BPR Putera Dana, BPR Armindo Kencana, BPR Tugu Artha Malang and BPR Trikarya Waranugraha with the achievement of average efficiency level of 92.4%. While the BPR always achieve maximum efficiency score for three successive periods namely BPR Armindo Kencana and BPR Trikarya Waranugraha with  average efficiency score of 100%.
TRANSPARANSI PENGELOLAAN PADA LAPORAN KEUANGAN BUMDES TERHADAP LAPORAN ASET DESA (Studi Kasus BUMDES Desa Gunungrejo Kecamatan Singosari) Karlina Apriliasari; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to find out how the process of transparency in the management of financial statements owned by BUMDes in reporting village assets. In terms of measurement or from the response of the community. For this study, researchers used an approach using interviews and documentation. The result of this research is that accounting must be carried out transparently in the form of financial statements owned by BUMDes. With this, BUMDes has not been fully transparent in its financial statements. in reporting village assets, the village has reported BUMDes assets in accordance with the guidebook, but BUMDes has not fully implemented transparency to the community.Keywords : LPJ transparency, asset transparency, channeling aspirations
PERSEPSI MAHASISWA AKUNTANSI TERHADAP ETIKA BISNIS DAN ETIKA PROFESI DI PANDANG DARI SEGI GENDER (Studi Kasus Mahasiswa Akuntansi Unisma) Ilma Suryani Mardana; Junaidi Junaidi; Siti Aminah Anwar
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 focuses on business ethics and professional accounting ethics using empirical studies at the University of Islam Malang. The purpose of this study was to examine the average difference in perceptions of business ethics and professional accounting ethics between male and female accounting students at the University of Islam Malang. The population of this study were accounting students at the University of Islam Malang. The sample used was 56 respondents consisting of 28 male students and 28 female students. Data were collected using questionnaires and distributed by purposive sampling method. Independent sample t-test was used in testing this hypothesis. The results of the hypothesis show that there is no difference in the mean perception between male students and female accounting students of business ethics and accounting professional ethics.Keywords: Perception of accounting students, Business Ethics, Professional Ethics of accountants.
PENGARUH PREDIKSI KEBANGKRUTAN, DEBT DEFAULT, DAN KONDISI KEUANGAN TERHADAP OPINI GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE TAHUN 2016-2018 Muhammad Sofyan; Noor Shodiq Askandar; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTGoing concern audit opinion is the opinion issued by the auditor to ensure whether the company can maintain survival. Going concern audit opinion can be used as an initial warning for users of financial statements regarding the factors that influence the going concern audit opinion that has been carried out. This study aims to examine the effect of bankruptcy debt default prediction, and financial conditions on going-concern audit opinion. This study uses manufacturing companies listed on the Stock Exchange in the period 2016-2018, by purposive sampling method obtained 26 samples. The results of this study indicate that the independent variable predictions of bankruptcy, and debt default affect the going concern opinion, while the financial condition does not affect the going concern opinion.Keywords: Bankruptcy Prediction, Default Debt, Financial Conditions, and Going Concern Opinion
PERSEPSI MAHASISWA AKUNTANSI TENTANG KEILMUAN AKUNTANSI DAN SOFT SKILL (BAHASA INGGRIS DAN TEKNOLOGI INFORMASI) TERHADAP KESIAPAN MENGHADAPI TANTANGAN ERA REVOLUSI INDUSTRI 4.0 Sandila Elatul Latifah; Junaidi Junaidi; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

The purpose of this research is to find out how the influence of accounting scientific variables, English soft skill variables and information technology soft skills variables on readiness in facing the challenges of the industrial revolution era 4.0. The sample in this study were 100 students from two universities in the city of Malang. The sampling used is purposive sampling method. This type of research is quantitative with primary data obtained directly from students majoring in accounting at Malang Islamic University and Maulana Malik Ibrahim State Islamic University of Malang and collecting data using a questionnaire using a Likert scale. The analytical tool used in this study is multiple linear regression analysis by of SPSS 2019. The results are accounting scientific, english language and information technology simultaneously have a positive and significant effect on readiness in facing challenges of the industrial revolution era 4.0. Partially, accounting scientific variables, english and information technology shows that a positive and significant effect on readiness in facing the challenges of the industrial revolution era 4.0.Keywords: Accounting Science, English Soft Skill, Information Technology Soft Skill and Readiness to Face the Challenges of the Industrial Revolution Era 4.0
PENGARUH PEMANFAATAN MEDIA SOSIAL, MODAL USAHA, DAN PEMAHAMAN AKUNTANSI TERHADAP KEBERLANJUTAN BISNIS UMKM DI MASA PANDEMI COVID-19 DI KOTA BATU Wahyu Zakiyah Faradillah; Maslichah Maslichah; Afifudin Afifudin
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

This study aims to determine the effect of using social media, business capital, and understanding of accounting on the sustainability of UMKM business during the Covid-19 pandemic in Batu City. The independent variable in this study is the use of social media, business capital, and accounting understanding, while the dependent variable is the sustainability of the UMKM business during the Covid-19 pandemic in Batu City. This type of research is quantitative research, because the data used are in the form of numbers and numbers. The source of data in this study is primary data with the data collection method in the form of a questionnaire. The population in this study were MSME actors registered at the Office of Cooperatives, Micro Enterprises, Industry and Trade in Batu City. The data collection technique uses the slovin formula. Based on this method, the number of MSME actors used was 100 respondents. The hypotheses were tested using descriptive statistical analysis, instrument testing, normality test, classical assumption test, multiple linear regression analysis test, and hypothesis testing using SPSS Version 22. The results showed that the variable of social media utilization had a positive and significant impact on the sustainability of MSME business. (0.000 < 0.05), while the business capital variable has no effect on the sustainability of the MSME business (0.569 > 0.05), and the accounting understanding variable has a positive and significant effect on the MSME business sustainability (0.008 < 0.05). Keywords: use of social media, business capital, understanding of accounting, UMKM business sustainability.
PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAk) DI FAKULTAS EKONOMI & BISNIS UNIVERSITAS BRAWIJAYA MALANG Nur Eka Yanti; Nur Hidayati; Junaidi Junaidi
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

ABSTRAKThis study aims to determine the effect of career, degree, economic andquality motivation on the interest of accounting students to take the accountingprofession education exam (PPAK). This study took a sample by distributingquestionnaires to students of the Faculty of Economics and Business, Universityof Brawijaya Accounting Study Program. The sampling technique uses purposivesampling. The data processed in this study were 73 respondents. The results of thestudy show that career, degree, economic and quality motivations simultaneouslyinfluence the interest in taking part in the accounting profession education(PPAK). Career, economic and quality motivation has a partial effect on theinterest in taking part in the accounting profession education (PPAK), while thedegree motivation does not affect the interest in taking part in the accountingprofession education (PPAK).Keywords: Career motivation, degree, economy, quality, interest in accountingprofession education (PPAK)
Analisis Atas Perlakuan Akuntansi Pendapatan Jasa Konsultan Teknik Dalam Rangka Penyajian Laporan Keuangan pada PT. Indra Karya (Persero) Survey & Investigation Division di Malang Dewi Putri Ariana; Nur Diana; Afifudin Afifudin
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 company’s financial performance can be seen from the income statement. Revenue is one of the elements in the income statement that can show the success of the company’s performance in an accounting period. Because of this, the accounting treatment of income in companies affects producing financial statements that are following financial accounting standards. The accounting treatment of income specifically for the type of construction service work is regulated in PSAK No. 34. The purpose of this study was to determine the income accounting treatment applied by the company and to analyze whether it was by PSAK No. 34. PT. Indra Karya (Persero) Survey & Investigation Division is one of the branch companies engaged in technical consulting services. The method used in this study is a qualitative research method with a descriptive approach. The results showed that the revenue recognition by PT. Indra Karya (Persero) Survey & Investigation Division has complied with PSAK No. 34. Income measurement is done by measuring how much of the quantity of work has been fulfilled in one accounting period, the presentation of the company’s financial statements by presenting the income in the income group in the income statement, the company’s income disclosure by the percentage of completion method that is by PSAK No. 34 paragraphs 39.Keywords: consulting service income, accounting treatment 
PENGARUH LABA BERSIH DAN ARUS KAS TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Anita Rahayu; Abdul Wahid Mahsuni; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 09 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTHigh returns are influenced by many factors including company profits, cash flows, internal conditions of the company and others. The purpose of this study is to find out and analyze how the effect of Net Profit and Cash Flow on Stock Returns on manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study is a type of explanatory research that empirically or quantitatively tests. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2016 - 2018. The samples used in this study are 14 manufacturing companies listed on the Indonesia Stock Exchange for 3 years. The results of this study indicate that the R Square value of 0.388 shows that Stock Returns of 38.8% can be explained by Net Profit and Cash Flow, while the remaining 61.2% is explained by other variables not in the model or not examined. The conclusions in this study are the variables of Net Profit and Cash Flow have a simultaneous and partial significant effect on Stock Returns. While the dominant variable that influences Stock Return is Net Profit. Keywords: Net Profit, Cash Flow, Stock Return
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI (SIA) BANK PEMERINTAH (Studi Empiris Pada Bank Umum Pemerintah Di Kota Surabaya) Fatmawati Fatmawati; Moh. Amin Moh. Amin; Afifudin Afifudin
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

The purpose of this study is to determine the factors that affect the performance of accounting information system of public banks in the city of Surabaya. This study uses multiple linear regression analysis with the SPSS software (statistica and service solution) for windows. The method used for data collection tool is using questionnaire method. The data obtained is by distributing questionnaires to the users of SIA on bank BTN and bank JATIM. From the results of questionnaires sent to the respondents as many as 32 questionnaires that can be processed in this study. The results of this study show that the results of t test (partial) with a significance level smaller than 0.05 indicates there are 5 independent variables (X) that does not affect the dependent variable (Y), that is; Ability of personal technique system (X2), formalization of information system development (X5), user education and training programs (X6), information systems management boards (X7), and Locations of information systems departments (X8). While the size of the organization (X3), and top management support (X4) have a positive effect on the dependent variable (Y). However, user involvement in the development of SIA (X1) negatively affects the dependent variable (Y).

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