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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
ANALISIS PENERAPAN PSAK 109 PADA LEMBAGA AMIL ZAKAT (Studi Kasus Pada LAZIS Sabilillah Kota Malang) Eko Saputro; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study is to analyze the suitability of the concept ofrecognition, measurement, presentation and disclosure of zakat managementinstitutions. The object and location of this study were LAZIS Sabilillah Malang.Recognition is the recording of a number of rupiah into the accounting system sothat the amount will affect a post and is reflected in the financial statements.Measurement is the determination of the amount of rupiah that must be attachedto an object involved in a financial transaction. The presentation is set about waysto report elements or posts in a set of financial statements so that the elements orposts are informative enough. Whereas Disclosures relate to how to discloseexplanations of informative matters that are considered important and useful forusers other than what can be stated through the main financial statements. Thistype of research includes case study research using analytical descriptivemethods. The object and location of this study were LAZIS Sabilillah Malang. Inthis study data collection techniques using literature study, interviews anddocumentation. The analysis technique used in the study is by using descriptiveanalytical methods. The results of this study show that the recognition andmeasurement of zakat, charity infaq LAZIS Sabilillah Malang has not been fully inaccordance with the concept of recognition and measurement in PSAK 109, thepresentation concept of LAZIS Sabilillah Malang is in accordance with theconcept of presentation in PSAK 109, and the concept of LAZIS Sabilillah Malangdisclosure is not in accordance with the concept of disclosure in PSAK 109.Keywords: Recognition, measurement, presentation and disclosure
PENGARUH SANKSI PERPAJAKAN, KUALITAS PELAYANAN, DAN MORAL WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KABUPATEN MOJOKERTO Chadinamin Fadhilatil Maula; M. Cholid Mawardi; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study was to determine the effect of Tax Sanctions, Service Quality and Moral of Taxpayers on UMKM Taxpayer Compliance in Mojokerto Regency. This type of research is quantitative research. The population used in this study were UMKM users who were registered at the Department of Cooperatives and Micro Enterprises in Mojokerto Regency. The sampling technique used in this study is the Slovin formula and obtained a total sample of 100 respondents. The data collection method in this study used a questionnaire because the data collection techniques were carried out by giving a number of questions and written statements to respondents. Research data and hypotheses in this study were analyzed using SPSS 16.0. The results of this study indicate that the variables of tax sanctions, service quality and morality of taxpayers have an effect on tax compliance for UMKM.Keywords: Tax Sanctions, Service Quality, Taxpayer Morals, Taxpayer Compliance
EFEKTIVITAS PENERAPAN APLIKASI SISTEM KEUANGAN DESA (SISKEUDES) DALAM MENINGKATKAN AKUNTABILITAS DAN TRANSPARANSI LAPORAN KEUANGAN DESA GRATI KECAMATAN SUMBERSUKO KABUPATEN LUMAJANG Mutiara Mardaw; M. Cholid Mawardi; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

The village government is required to compile a report on the realization of the APBDes and an Accountability Report on the Realization of the Implementation of the APBDes which is a form of accountability for the performance of the local government to the community which is used to assess the performance results of the village apparatus and as a medium to show transparency and accountability in village financial management. The purpose of this study was to determine the effectiveness of implementing the Village Financial System Application in increasing accountability and transparency of financial reports in Grati Village, Sumbersuko District, Lumajang Regency. This research method uses a qualitative approach with a qualitative descriptive type of research. The results of this study indicate that the application of the Village Financial System Application (SISKEUDES) is effective in increasing the accountability and transparency of financial reports in Grati Village, Sumbersuko District, Lumajang Regency.Keywords: Effectiveness, SISKEUDES, , Accountability, Transparency.
PENGARUH PROFESIONAL, PERTIMBANGAN PASAR KERJA, PERAN GENDER, LINGKUNGAN DAN KELUARGA DALAM PEMILIHAN KARIER AKUNTAN PUBLIK (Studi Empiris pada Mahasiswa Akuntansi di Universitas Islam Malang dan Universitas Negeri Malang) Siti Wahyuni; Noor Shodiq Askandar; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to examine professional training, labor market considerations, gender, environmental and family roles in the selection of career of a Public Accountant. The object of this research is accounting students Unisma and UM. The sample method is done by random sampling. The number of students sampled in this study was 96 students. The data used are primary data in the form of questionnaires distributed to respondents. The data analysis method used in this study is multiple linear regression analysis. The results of the study show that professional training, labor market, environmental and family considerations have a significant effect on the career choice of a Public Accountant. Gender roles have no significant effect on the career choice of a Public Accountant.Keywords: Professional training, labor market considerations, gender, environmental and family roles, career choice for public accountants
Efektivitas Penggunaan Aplikasi Sistem Keuangan Desa (SISKEUDES) Sebagai Bentuk Transparansi dan Akuntabilitas Keuangan Desa Ngoro Kecamatan Ngoro Kabupaten Jombang Mardani Fitria Ningrum; Moh. Amin; Arista Fauzi Kartika Sari
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 central government requires the village government to make APBDes reports and reports on the realization of APBDes implementation as a form of accountability for the performance of village apparatus to the community or the public which is useful for measuring the results of village government performance and is a form of transparency, accountability in the financial reports of Ngoro Village. The purpose of this study is to find out how effective the use of the Village Financial System Application is as a form of transparency and accountability in the financial reports of Ngoro Village, Ngoro District, Jombang Regency. This research uses a qualitative method with a qualitative descriptive research type. The results of this study indicate that the use of the Village Financial System Application has been effective as a form of transparency and accountability in the financial reports of Ngoro Village, Ngoro District, Jombang Regency.                                                                                                                                         Keywords: Transparency, accountability, effectiveness, SISKEUDES
PENGARUH VOLUNTARY DISCLOSURE, TIMELINESS LAPORAN KEUANGAN DAN PRAKTIK PERATAAN LABA TERHADAP EARNINGS RESPONSE COEFFICIENT Intan Permatasari; Anik Malikah; Moh. Amin
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 study aims to determine the effect of voluntary disclosure, timeliness of financial statements and income smoothing practices on earnings response coefficient. The population in this study are food and beverage companies listed on the Indonesian stock exchange. The sampling technique was a purposive sampling technique, the sample chosen was 6 companies. Data retrieved using the documentation method. The data analysis method is multiple regression analysis by SPSS version 14 software (Product Statistics and Solution services version 14). The test data used is the simultaneous hypothesis test (f), the coefficient of determination (R2), and partial hypothesis test (t). The results of the study indicate that simultaneously the independent variables significantly influence the dependent variable. Based on the test results of the coefficient of determination, the adjusted R value was 36.6% while the remaining 63.4% was influenced by other variables not included in this study. Based on the partial results that the voluntary disclosure and timeliness of financial statements affect the earnings response coefficient, while the practice of income smoothing does not affect the earnings response coefficient. Keywords: voluntary disclosure, timeliness of financial statements, income smoothing practices and earnings response coefficient
PENGARUH KARAKTERISTIK PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP KUALITAS IMPLEMENTASI CORPORATE GOVERNANCE (studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2013-2016) Muhammad Donny Ramadhan; Mohammad Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 08 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

Abstrak The purpose of this research is to investigate the determinants of corporate governance implementation quality of Indonesian manufacture companies listed in BEI. This research uses 15 firm years for sample. Corporate governance implementation quality data are data for year 2013 until 2016. The variables that were hypothesized influence corporate governance implementation are ownership concentration, Growth, Leverage and SIZE using multiple regression method, this research found that ownership concentration and Leverage have positive influence to corporate governance implementation quality. Keywords: ownership concentration, growth opportunities, leverage, companies size and corporate governance implementation quality
PENGARUH COVID-19 TERHADAP HARGA DAN RETURN SAHAM (Studi Empiris Pada Perusahaan Sektor Kesehatan Yang Terdaftar di Bursa Efek Indonesia) Khumairoh Ulin Nihayah; Anik Malikah; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 14 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of the COVID-19 pandemic on stock prices and stock returns in health sector companies listed on the IDX.  Quantitative research method with the type of research is explanatory research. The population in this study were 12 health sector companies listed on the Indonesia Stock Exchange (IDX) and a sample of 10 companies was obtained using purposive sampling technique. The results in this study indicate that the Covid-19 pandemic through sales growth proxies has no effect on stock prices and the Covid-19 pandemic through sales growth proxies affects stock returns for the observation period in the second quarter of 2020 - first quarter of 2021 in health sector companies listed on the IDX. Keywords: Covid-19 pandemic, sales growth, stock prices and stock returns. 
ANALISIS PENGARUH AKUNTANSI BERBASIS SAK EMKM DAN PELATIHAN PENYUSUNAN LAPORAN KEUANGAN PADA KUALITAS LAPORAN KEUANGAN UMKM (Studi Kasus pada UMKM Sektor Hasil Tani dan Ternak Kabupaten Pasuruan) Alfian Shofi Alhamzah; Afifudin Afifudin; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 10 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

The financial reports presented by MSMEs are still not good. MSME actors are still recording only cash income and disbursements. The purpose of this study was to determine the effect of SAK EMKM-based accounting and training in financial reporting on the quality of MSME financial reports. The data used in this study are primary data. In 2016 the number of MSMEs registered in cooperatives and SMEs in Pasuruan was 248.802 and in the following year it increased to 255.533, So it can be concluded that there were an additional 5550 business units in just one year. To obtain research samples, by conducting case study research on the agricultural and livestock sector in Pasuruan Regency. The sampling technique was carried out by using a questionnaire method which was distributed to SME entrepreneurs in the agricultural and livestock sector. The results obtained by using multiple linear regression test Y = 24.487 + 0.030X1 + 0.002X2 + ϵ, and the test of this study also used the t-test. The results of the t-test indicate that EMKM-based SAK accounting and financial reporting training have a positive effect on the quality of financial reports.Keywords: Accounting, SAK EMKM, training in preparing financial reports and the quality of financial reports 
ANALISIS FAKTOR-FAKTOR PENYEBAB TERJADINYA KREDIT BERMASALAH (Studi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017) Ika Nur Faiza; Nur Diana; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 01 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this research is to analyze the influence of Loan to DepositRatio (LDR), Bank Size, and Operating Expenses to Operating Revenues (BOPO) to the Non Performing Loan (NPL) at banking company in IndonesiaStock Exchange (IDX). The independent variables are Loan to Deposit Ratio (LDR), Bank Size and Operating Expenses to Operating Revenues (BOPO)while the dependent variable is the Non Performing Loan (NPL). The samplein this study is an annual report of banking companies in BEI in 2015-2017.The sample is taken by purposive sampling method. The analysis used in thisresearch is multiple linear regression analysis. The result of the researchshows that independent variable that is l Loan to Deposit Ratio (LDR) do nothave significant influence to Non Performing Loan (NPL), while for Bank Sizeand Operating Expenses to Operating Revenues (BOPO) have significantinfluence to. Non Performing Loan (NPL).Keywords: LDR, SIZE, BOPO,

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