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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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PERAN ORDER INVESTOR DALAM MENJELASKAN TERBENTUKNYA POLA VOLUME PERDAGANGAN DI BURSA EFEK INDONESIA (Studi Empiris Pada Perusahaan LQ-45 Yang Terdaftar Di Bursa Efek Indonesia) Silvia Qotrun Nada; Afifudin Afifudin; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTIONThe purpose of this study is to examine 1) the role of the order informedinvestor in explaining trading volume 2) the role of the order informed investor inexplaining trading volume.Data in this study using secondary data on first semester during Februaryto April period 2018, with the number of the sample 45 companies. Analysis toexamine the correlation of the variables using multiple linear regression.The result shows the selling of informed investor, the buying of informedinvestor, the selling of uninformed investor, the buying of uninformed investorpositively influenced to trading volume. Moreover, the selling of informed investorand the buying of informed investor positively influence to trading volume.Nevertheless, the selling of uninformed investor and the buying of uninformedinvestor negatively influenced to trading volume.Keywords: order, informed investor, uninformed investor, trading volume, IDX
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL DALAM PEMBERIAN KREDIT PADA KOPERASI PEGAWAI REPUBLIK INDONESIA “GURU” SUMBERMANJING WETAN Hendri Kurniawan; Moh. Amin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

The accounting information system and the internal control system are a unity that is equally binding into two inseparable parts. Therefore, accounting information systems and internal control systems are two things that are needed and important, especially in financial institutions for the process of implementing credit. An accounting information system and internal control system can support company activities to run more effectively and efficiently. In financial institutions, the use of credit is not as expected, there are many problems that must be corrected, one of which is often non-performing loans, namely bad loans. The purpose of the research that is expected by the researcher is to find out regarding the application of accounting information systems and internal control systems in the employee cooperatives of the Republic of Indonesia "guru" Sumbermanjing Wetan and whether the application of accounting information systems and internal control systems is effective enough to avoid risks in granting credit. at the Indonesian republican employee cooperative "guru" Sumbermanjing wetan. This research uses a descriptive method. Descriptive method is a research method that seeks to solve problems or answer various questions from the problems being faced. The results of this study The decision making process of credit requests is not adequate. This can be seen from the analysis process at the time of making credit decisions that are not appropriate according to what was informed by one of the informants obtained at the cooperative. If the credit analysis process and credit decisions are not adequate, it will allow the emergence of bad loans.Keywords: Accounting Information System, Internal Control, Credit, Cooperative 
PENGARUH PROFESIONALISME AUDITOR, GAYA KEPEMIMPINAN DAN KEPUASAN KERJA SEBAGAI PEMODERASI TERHADAP KUALITAS KINERJA AUDITOR PADA KAP MALANG Siti Masruroh; Nur Hidayati; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe quality of the audit is the result of the auditor's performance in fulfilling the tasks to be performed Concerned. Accountants need to be able to provide a high quality audit in order to have a high degree of accountability to the parties involved in the financial statements. The aim of this study is to analyze the influence of professionalism, management style and job satisfaction on the quality of the examiner's performance. The population in this study are accountants who work at the Chartered Accountancy in Malang with at least one year of professional experience. Sampling takes place using a dedicated sampling method and the number of samples is 58. This research is a form of explanatory research, and this research model is quantitatively descriptive, namely data related to numbers that still need to be processed and analyzed for research purposes. The method of data collection is done by distributing questionnaires directly to the examiner who works for the accounting firm in the city of Malang. The data analysis technique used in this studyis a multiple regression analysis technique. The results of the hypothesis test show that professionalism, leadership style and job satisfaction both have a positive and significant impact on the quality of the audit.Keywords: auditor, professionalism, management style, job satisfaction, explanation, questionnaire
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGAMBILAN KEPUTUSAN PADA INVESTASI SAHAM (Studi Kasus Pada Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Islam Malang) Niswatul Amalia; Anik Malikah; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determine how much influence several factors have on decision making in stock investments. In this study there are 5 independent variables, namely investment knowledge, investment motivation, investment interest, information technology, investor behavior. And one dependent variable is stock investment decisions. The data used in this study are primary data, the population taken in this study were students of the Faculty of Economics and Business, Islamic University of Malang. Data collection techniques in this study using purposive sampling method. Tests used in this study are the f test, R2 test, and t test. The results in this study indicate that partially investment knowledge, investment motivation, investment interest, information technology, and investor behavior significantly influence stock investment decisions.Keywords: Investment Knowledge, Investment Motivation, Investment Interest, Information Technology, and Investor Behavior.
PENERAPAN STANDART AKUNTANSI PEMERINTAH BERBASIS AKRUAL DIBADAN LINGKUNGAN HIDUP PROVINSI JAWA TIMUR Karina Oktavia; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study is to find out how the East Java Environmental Agency has implemented SAP in financial reporting, the East Java Environmental Protection Agency has fully implemented accruals or is still using cash accruals. This type of research is a type of qualitative research, this research was conducted by taking the object of the Accrual Government Accounting Standard Statement applied in the presentation of financial position to the Office of the Environmental Protection Agency of East Java. According to the research results, in the financial statements of the Environmental Protection Agency of East Java Province, Government Regulation Number 71 of 2010 concerning accrual accounting standards has been implemented, and continues to apply cash basis in accrual accounting. This finding is supported by interviews between researchers. and the Head of Accrual Accounting and Financial Reporting of the East Java Provincial Environmental Agency who stated that the East Java Province Environmental Protection Agency has implemented the SAP accrual basis since the enactment of PP 71/2010. In 2015 it was only started entirely thanks to 5 years of training ... Obstacles in implementing Government Regulation Number 71 of 2010 concerning State Accounting Standards, among others, are related to the mastery of information technology, so it is necessary to have training or seminars for employees such as financial staff so that obstacles to the future can be minimized by increasing the performance of employees at the Environmental Agency.Keywords: PP 71, 2010, SAP accrual method.
PENGARUH KINERJA PERUSAHAAN, STRUKTUR MODAL TERHADAP KUALITAS LABA PADA PERUSAHAAN YANG TERDAFTAR DI BEI (Studi Empiris Pada Perusahaan Manufaktur Periode 2018-2020) Ana Silva Anggraini; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 06 (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 company performance and capital structure on earnings quality in companies listed on the BEI, to determine the effect of company performance on earnings quality in companies listed on the BEI, to determine capital structure on earnings quality in companies listed on the BEI. The results of the sampling resulted in 27 companies in the period 2018 to 2020. The data analysis method in this study is multiple linear analysis with spss23.The results of the research hypothesis test show that simultaneously profitability and capital structure have no effect on earnings quality. Profitability partially has a negative and significant effect on earnings quality. Capital structure has no effect on earnings quality.Keywords: Profitability, Capital Structure, Earnings Quality
Pengaruh Pemahaman Akuntansi, Sastra Keuangan dan Lingkungan Kampus Untuk Mahasiswa Manajemen Keuangan Sugiarto Abdullah; Dwiyani Sudaryanti; Arista Fauzi Kartika Sari
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 purpose of this study is to determine the impact of students' understanding of accounting, financial literacy, and the campus environment on financial management. The independent variables in this study were accounting literacy, financial literacy, and campus environment, and the dependent variable was student financial management. This type of research is quantitative as the data used are numerical. The data source for this study is primary data from survey methods such as questionnaires. The population of this survey in 2019 consisted of accounting majors from the Faculty of Economics, Malang Islamic University. The records series method used the Slovin formula. Based in this method, 68 students majoring in accounting used the class in 2019. Hypothesis testing used descriptive statistical analysis, instrumental testing, normality testing, classical hypothesis testing, multiple linear analysis testing, and SPSS version 24 hypothesis testing. The results show that understanding of variable accounting does not affect students' financial management (0.587 > 0.05), variable financial literacy has a large positive impact on students' financial management (0.000 < 0.05), Variable campus environment affects student financial management (0.029 < 0.05).Keywords: Understanding of accounting, financial literacy, campus environment, and student financial management.
PENERAPAN MODEL BENEISH M-SCORE DAN ANALISIS RASIO UNTUK MENDETEKSI KECURANGAN LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Yang Mendapat Suspend Dari BEI Tahun 2018) Yuyun Fadilah; Maslichah Maslichah; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study was to determine the effect of the Beneish M-Score Model variables from aspects of Days Sales in Receivable Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), Depreciation Index (DEPI) , Sales General and Administrative Expenses Index (SGAI), Leverage Index (LVGI), Total Accruals to Total Assets (TATA) and Ratio Analysis from aspects of Liquidity Ratios, Profitability Ratios, Activity Ratios, Leverage Ratios to the detection of Financial Report Fraud. The method of data collection is documentation. The sample used was a publicly listed company listed on the Indonesia Stock Exchange 2015-2016 and received suspensions from the Indonesia Stock Exchange in 2018 as many as 32 companies. The results of this study are that publicly listed companies that get suspensions from the IDX in 2015-2016 are classified as manipulators, there are 94.54% and non manipulators 5.46%.Keywords: Beneish M-Score Model, Ratio Analysis, Fraud of Financial Statements.
PENGARUH TINGKAT PENGUNGKAPAN SUKARELA DAN BETA PASAR TERHADAP COST OF EQUITY CAPITAL (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI) Eka Wulandari; Anik Malikah; Muhammad Cholid Mawardi
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 study was conducted with the aim of: 1) to determine the effect of the VoluntaryDisclosure and Market Beta simultaneosly on the cost of equity capital, 2) to determine theeffect of the Voluntary Disclosure and Market Beta rate partially to the cost of equity capital.The population used in this study are all manufacturing companies listed on theIndonesian Stock Exchange (IDX) in 2012-2015. Sample selection using purposive sampling.Based on the criteria, obtained 77 companies that became the sample in this study. Themethod used in this research is doubled linier regression method.Based on the results of the analysis can be put forward several conclusions asfollows: 1) F test result indicate that the variable level of voluntary disclosure and marketbeta simultaneously significant effect on cost of equity capital. 2) t test result indicate that forthe variable disclosure rate voluntarily partially does not affect the cost of equity capital. 3)the market beta variable partially has a significant effect on the cost of equity capital.Keywords: Cost Of Equity Capital, Voluntary Diclosure, Market Beta
PENGARUH PROFITABILITAS, LEVERAGE, FIRM SIZE DAN DIVIDEN PAYOUT RATIO TERHADAP NILAI PERUSAAN MANUFAKTUR YANG LISTED DI BURSA EFEK INDONESIA TAHUN 2017-2018 Sarina Hi Djafar; Nur Hidayati; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 11 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determine the effect of profitability, leverage, firm size and dividend payout ratio on the value of manufacturing companies listed on the Stock Exchange in 2017-2018. This type of research is a type of quantitative research. The population of this research is all manufacturing companies listed on the Indonesia Stock Exchange, the sampling technique uses a purposive sampling method. Based on predetermined criteria, a sample of 50 companies was obtained with an observation period of 2 years. The analytical method used in this study is multiple linear analysis. The data used in this study is a secondary data type. The results of the study show that profitability and leverage affect the value of the company while firm size and dividend payout ratio do not affect the value of the company. Simultaneously profitability, leverage, firm size and dividend payout ratio have a significant effect on firm value. Keywords: Profitability, Leverage, Firm Size, Dividend Payout Ratio, Value Company

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