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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
DETERMINAN MINAT PERILAKU PENGGUNAAN SIA BERBASIS E-COMMERCE (Studi Kasus pada Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnins Universitas Islam Malang Angkatan 2016 dan 2017) Nurhayati Nurhayati; Maslichah Maslichah; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of attitudes, subjective norms, perceived behavior control, trust and structural assurance on e-commerce-based accounting information system. This research was conducted at the Faculty of Economics and Business, Islamic University of Malang. Based on the purposive sampling method, a sample of 83 respondents was obtained. Data were collected using a questionnaire through Google Form, then hypothesis testing using multiple regression analysis. Simultaneously attitudes, subjective norms, perceived behavior control, trust, and structural assurance have an positive effect on the behavior interest of e-commerce-based AIS users, partially attitudes, perceived behavior control, and structural assurance not affect e-commerce-based AIS, whereas subjective normsand trust have a effect on e-commerce-based AIS. Keywords: attitudes, subjective norms, perceived behavior control, trust, structural assurance, and e-commerce.
ANALISIS LIKUIDITAS, PROFITABILITAS, DAN LEVERAGE SERTA PENGARUHNYA TERHADAP HARGA SAHAM PADA PERUSAHAAN YANG BERADA PADA INDEX LQ45 DI BURSA EFEK INDONESIA (BEI) PERIODE 2013-2015 Nadiya Nidaul Khairiyah; Nur Diana; M. Cholid Mawardi
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

This research is conducted with the aim of: 1) to know and analyze the influence of liquidity, profitability and leverage simultaneously to stock prices at companies that are in the index lq45 period 2013-2015 listed on the indonesia stock exchange. 2) to know and analyze the effect of liquidity, profitability and leverage partially to share price at company which is in index lq45 period 2013-2015 which listed in Indonesia Stock Exchange. The population used in this study are all companies listed on the Indonesia Stock Exchange  in 2013-2015. Sample selection using purposive sampling. Based on the criteria, obtained 30 companies are samples in this study. The method used in this study using multiple linear regression method. Based on the results of the analysis can be put forward several conclusions as follows: 1) f test results show that the simultaneous current ratio, return on asset, and debt to equity ratio significant effect on stock prices. This is shown by the significance value of f <0.05 which is 0.000. 2) the result of t test shows the variable of current ratio has significant negative effect to stock price. This is indicated by the significance value <0.05 that is equal to 0.001. 3) variable return on asset has a significant positive effect on stock prices. This is indicated by the significance value <0.05 is 0.000. 4) debt to equity variable has no significant effect on stock price. This is indicated by the significance value> 0,05 that is equal to 0,667.
PENGARUH DEVIDEND PAYOUT RATIO, PRICE TO BOOK VALUE RATIO, DAN PRICE TO EARNINGS RATIO PADA RETURN SAHAM (Studi Empiris Pada Perusahaan Manufaktur Periode 2017-2020) Innes Septya Putri; Nur Diana; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 12 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the Dividend Payout Ratio (DPR) and its effect on stock returns of manufacturing companies, Price To Book Value Ratio (PBV) on stock returns of manufacturing companies, and Price To Earnings Rational (PER) on stock returns of manufacturing companies. The population used in this study were manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2020. The sample in this study was 12 companies sampled in 2019 to 2020. The research method used to analyze the multiple linear regression test with t as a hypothesis tester. The results of this study prove that the Dividend Payout Ratio, Price To Book Value Ratio, and Price To Earnings Rational together or simultaneously have a positive and significant effect on Stock Return. Kata kunci: Deviden Payout Ratio (DPR), Price To Book Value Ratio (PBV), Price To Earnings Rational, return saham.
ANALISIS KEBERATAN, BANDING DAN PENGURANGAN (KBP) DALAM MENANGANI KEBERATAN WAJIB PAJAK UNTUK MEMPEROLEH KEADILAN DIKANWIL DIREKTORAT JENDRAL PAJAK (DJP) JAWA TIMUR III Khusnul Fadila; Abdul Wahid Mahsuni; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study is to test and analyze empirically the meaning of the field of objection, appeal and deduction in dealing with the problem of objections to taxpayer facilities to obtain justice at the Regional Office of the Directorate General of Taxes East Java III. The population of the study is from taxpayers because of differences of opinion, misperceptions of regulations, negligence of taxpayers and the length of time for issuing objections to decrees. Based on the results of the study, it can provide a brief description that the objection to the tax case that has been carried out by Directorates General of Taxation East Java III. Objection Reviewers must investigate the formal requirements before then conduct an investigation based on material requirements such as summons of the Taxpayer, borrowing of books, records, data, and information owned by the Taxpayer relating to the content of the dispute. Not only that, the Objection Reviewer must also invite the Taxpayer to obtain acceptance whether the Taxpayer will accept or not from the research conducted by the Objection Reviewer before giving a decision for twelve (12) months. From this conclusion, there is a need for an evaluation the objections anticipate of new reviewers who previously served as Objection Reviewers who need longer time to resolve a Tax Objection case and the need to increase the number of objections researchers.Keywords: Taxpayer, Objection Decision Letter, Objection Reviewer. 
REAKSI INVESTOR DALAM PASAR MODAL TERHADAP PERISTIWA AKSI BELA ISLAM 4 NOVEMBER 2016 DI JAKARTA (Studi Event Pada Perusahaan Yang Terdaftar Di LQ-45 Di Bursa Efek Indonesia) Mutmainna Indah Andriyani Dewi; Mohammad Amin; Muhammad Cholid Mawardi
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

ABSTRACTThis research is conducted with the purpose of: 1) To know whether or notthere is a difference Return of stock before and last events of Islamic DefenseAction November 4, 2016 in Jakarta; 2) To know whether or not there is aTrade Volume Activity before and last event of Islamic Defense ActionNovember 4, 2016 in Jakarta.The population used in this research is all LQ-45 companies listed inIndonesia Stock Exchange (BEI) in 2016. The sample selection using purposivesampling. Based on the criteria, obtained 37 companies are samples in thisstudy. The method used in this study using the analysis method paired simple ttest.Based on the results of the analysis can be put forward several conclusions asfollows: 1) T test results show no significant difference between the returnbefore the incident of Islamic Defense Action 4 November2016 with after theevents of Islamic Defense Action November 4, 2016, this is held by thesignificance value t> 0, 05 ie 0.399; 2) There was no significant differencebetween TVA before the incident of Islamic Defense Action 4 November 2016with TVA after the events of the Islamic Defense Action 4 November2016. Thisis done by the significance value t> 0.05 that is 0,072.Keywords: Action to defend Islam 4 Nov 2016, TVA, Stock Return
ANALISIS GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN BANK KONVENSIONAL YANG TERDAPAT PADA BURSA EFEK INDONESIA PERIODE 2016-2019 Novi Purnamasari; Anik Malikah; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 06 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determine how the influence of Good Corporate Governance on conventional bank financial performance. Variables of Good Corporate Governance are the independent board of commissioners, the board of directors, the audit committee, managerial ownership and institutional ownership, and one dependent variable, financial performance. This study used secondary data, the population taken in this study are all conventional banks listed on the Indonesia Stock Exchange and using purposive sampling method. The test used multiple linear regression test. The results in this study indicate that simultaneously the independent board of commissioners, board of directors, audit committee, managerial ownership and institutional ownership affect the financial performance of conventional banks.Keywords: Independent board of commissioners, Board of directors, Audit committee, Managerial Ownership, Institutional Ownership, Financial performance.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK HOTEL, PAJAK RESTORAN, DAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN TABALONG PROVINSI KALIMANTAN SELATAN Fitri Rahmatika; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the level of effectiveness and contribution of hotel tax, restaurant tax and advertisement tax to the Regional Original Income of Tabalong Regency, South Kalimantan Province. The data collection method used is the documentation method in which the data is taken from the Office of the Regional Tax and Retribution Management Agency, Tabalong Regency, South Kalimantan Province. The data analysis technique used in this research is descriptive statistical analysis, effectiveness analysis and contribution analysis. The results of the study stated that the effectiveness of the hotel tax, restaurant tax and advertisement tax from 2016-2020 fluctuated, namely the average hotel tax was 104.2965, the average restaurant tax was 109.382% and the advertising tax average was 65.454%. The highest effectiveness of the three highest 2016-2020 budget taxes is on the restaurant tax in the very effective category. Of the three taxes that contribute to PAD, the highest average is restaurant tax at 8.38%, hotel tax with an average contribution of 1.32% and the smallest contribution to advertising tax is 0.21%. Of the three taxes have not been said to contribute.Keywords: Effectiveness, revenue contribution, hotel tax, restaurant tax, advertisement tax, PAD
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA PT PLN (PERSERO) UPT MALANG Lutfiani Nur Adiliyah; Anik Malikah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 11 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This research aims to determine what factors can affect the performance of accounting information systems. The empirical study in this research is PT. PLN (Persero) in Malang. This type of research is quantitative research with multiple regression analysis method. the population in this study were employees of PT. PLN Persero UPT Malang. In this study using purposive sampling and obtained 32 respondents. The results of this study are the results of the study show that education and training have no significant effect on the performance of accounting information systems. The results showed that user involvement had no significant effect on the performance of accounting information systems. The top management support variable has a significant positive effect on the performance of the accounting information system.Keywords: accounting information system, education and training, user involvement, management support.
ANALISIS PENGARUH KEPEMILIKAN MANAJEMEN, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN KELUARGA DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN. (Studi Empiris Pada Perusahaan Yang Terdaftar Pada LQ 45 Periode Tahun 2014 – 2017) Aisyah Nur Baity Sa’diyah; Nur Diana; M. Cholid Mawardi
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

ABSTRACTThe purpose of this research : To test the effect of Management Ownership on Company Values, To examine the effect of Institutional Ownership on Corporate Values, To test the effect of Family Ownership on Company Values, To test the effect of Corporate Social Responsibility on Corporate Values. Research that examines the ownership structure of corporate value has been carried out. But research with family ownership structures is still limited. Therefore research is still needed with family ownership variables. The population of this study were all companies registered in LQ 45 for the period 2014 - 2017. Samples were selected using purposive sampling and there were 39 companies based on criteria. This study uses multiple linear regression models. The results of this study indicate that the concentration of institutional ownership and corporate social responsibility affect the value of the company. The concentration of management ownership and family ownership does not affect the value of the company.Keywords : management ownership, institutional ownership, family ownership, corporate social responsibility and company value
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP BIAYA EKUITAS DAN BIAYA UTANG Dian Antika Sari; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
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Abstract

BSTRACTThis study aims to examine the effect of corporate governance on cost ofequity and cost of debt. Elements of corporate governance used are corporategovernance index, effectiveness of board commissioners, and effectiveness of auditcommittee. The samples of this study are 40 public companies listed on CorporateGovernance Perception Index (CGPI) for period 2012-2015.The result of this study show that the quality of corporate governance asmeasured by corporate governance index have a signicant negative impact on cost ofequity and cost of debt. The effectiveness of board commissioners has a significantnegative effect on cost of equity and cost of debt. The effectiveness of audit committeehas a significant negative effect on cost of equity and cost of debt.Keywords: corporate governance index, the effectiveness of board commissioners,the effectiveness of committee audit, cost of equity, cost of debt

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