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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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PENGARUH PENGUMUMAN UPGRADE DAN DOWNGRADE BOND RATING TERHADAP ABNORMAL RETURN SAHAM DI BURSA EFEK INDONESIA (Studi Empiris pada Perusahaan yang Listing di Bursa Efek Indonesia tahun 2018-2019) Indah Putri Indani; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the existence of significant stock abnormal returns around the announcement of bond rating upgrades and downgrades in companies that issue shares and bonds listed on the Indonesia Stock Exchange (BEI) in 2019. Information on upgrading and downgrade bond rating announcements is published by rating agencies, namely PT. Pefindo (PT. Pemeringkat Efek Indonesia). Data collection method used in this study is to use purposive sampling method in order to obtain a total sample of 11 companies. This research is an event study with 11 days of observation period that is 5 days before the announcement, 1 day during the announcement, and 5 days after the bond rating announcement. Research data and hypotheses in this study were analyzed using SPSS 16.0. The results of this study indicate that there is no significant abnormal return around the announcement of the bond rating upgrade and downgrade can be seen from the value of t AAR upgrade bond rating of -0.132 and the significance of t 0.898> 0.05, and the value of t AAR downgrade bond rating of 0.326 and Significance results t 0.751> 0.05. Keywords : abnormal return, upgrade bond rating, downgrade bond rating, stock returns, event study
PENGARUH UKURAN DEWAN PENGAWAS SYARIAH DAN ISLAMIC CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (Studi Pada Bank Umum Syariah Periode 2015-2019) Khasanatul Lailiyah; Maslichah Maslichah; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

This research is used to analyze the influence of the size of the supervisory board of sharia and Islamic Corporate Governance, which is proxied by Investment Account Holders, the duties and responsibilities of DPS and sharia compliance on the for 2015-2019. Sample in this study consisted of 10 companies with 50 total data. The method of analysis in this study uses multiple regression analysis. Based on the results of the simultaneous testing, it is known that and Islamic corporate governance has an effect on ISR disclosure and partially the size of the sharia supervisory board has a negative effect and IAH has a positive effect on ISR disclosure, while SSB's duties and responsibilities and Sharia compliance do not affect ISR disclosure in commercial banks. Sharia is registered by the Financial Services Authority for the period 2015-2019.Keywords : Sharia supervisory board size, Islamic corporate governance, Islamic social reporting disclosures
PENGARUH MORALITAS DAN KESADARAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN MEMANFAATKAN FASILITAS PERPAJAKAN DI MASA PANDEMI COVID-19 (Studi Kasus Pada UMKM Yang Terdaftar di KPP Pratama Malang Utara) Novita Dian Kusuma Putri; Nur Diana; M. Cholid Mawardi
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

Taxes have an essential role in development in Indonesia. Taxpayers obedient to paying taxes are a manifestation of community participation in-state development. The success of tax collection depends on people's compliance in paying taxes. Tax compliance is crucial in supporting state revenues from the tax sector. However, during the Covid-19 Pandemic, many business actors experienced a decline in sales turnover, so the government implemented a policy of providing tax incentives to encourage taxpayer compliance in carrying out their obligations. This paper was conducted to determine the effect of taxpayers' morality and awareness on taxpayer compliance mediated by utilization tax facility incentives during the covid-19 pandemic. The research design used explanatory causality—methods of data collection with field surveys. The data source is primary. The unit of analysis was the individual. The sampling technique is simple random sampling. Owners and managers of MSMEs responded with a number of samples is 112. Time horizon using one-shot study. Data analysis using SEM Analysis.Keywords: MSMEs, PMK 82 tax facilities, morality, awareness, and MSME taxpayer compliance.
PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP PEMAHAMAN AKUNTANSI (Studi Empiris Mahasiswa Jurusan Akuntansi Perguruan Tinggi Berbasis Islam di Malang) Moh. Abdul Azis; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 11 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRAKThis study aims to examine the intellectual, emotional intelligence,spiritual intelligence partial effect to the understanding of accounting.Thistype of research is a correlation study using a quantitative approach.Correlation research is research conducted to determine the level ofrelationship between two variables or more without making any changes,additions or manipulation of existing data variables are obtained based on dataand facts are derived from the questionnaire that will be distributed. Thisstudy is intended to determine how the contribution of independent variablessuch as intellectual, emotional intelligence and spiritual intelligence on thedependent variable understanding of accounting, as well as the direction of therelationship occurred. Respondents in this study were students of batch 2014accounting of several campuses Mebel namely University of Islamic Malang,University of Muhammadiyah Malang, Islamic State University MaulanaMalik Ibrahim Malang.Keywords: to intellectual Intelligence, Emotional Intelligence, SpiritualIntelligence. understanding of Accounting
Analisis Implementasi Etika Bisnis, Strategi Manajemen, dan Efisiensi Pengolahan Pada UMKM Wanita Singkong Jaya Terhadap Sistem Sosial Ekonomi di Desa Sukowilangun Dinanda Primanagari; M. Cholid Mawardi; Siti Aminah Anwar
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

In this era especially during the pandemic, villages must be smarter in building the economy and make the village an independent village which must have micro, small and medium (UMKM) businesses that are able to help the village economy. In business, especially small and medium (UMKM) enterprises, micro must pay attention to business ethics, management strategies and good and correct processing efficiency because this is also one of the reason for the cracking of an business, from the results of the study, it was found that several problems were caused by a lack of understanding related to business ethics and their solutions so that this research was to meet the needs of UMKM actors in understanding and implementing business ethics, management strategies and processing efficiency.Keywords : UMKM, business ethics, management strategies and processing efficiency
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG (Studi Empiris Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Tahun 2016-2018) Saleh Saleh; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 08 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determine the factors that influence audit report lag. The population in this study is a manufacturing company listed on the Indonesian stock exchange. The technique used in sampling is purposive sampling technique, the sample chosen was 30 companies. Data is taken using the documentation method. The data analysis method used is multiple regression analysis with the help of SPSS version 16 software (Product Statistics and Solution Services version 16). The test data used is the simultaneous hypothesis test (f), determination coefficient (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 value of R square is 32.9% while the remaining 67.1% is influenced by other variables not included in this study. Based on the results of the partial test the profitability variable does not affect audit report lag, solvency does not affect audit report lag, audit opinion does not affect audit report lag, company size has a positive effect on audit report lag.Keywords: profitability, solvency, audit opinion, company size
ANALISIS EFEKTIVITAS PAJAK DAERAH ATAS PENDAPATAN ASLI DAERAH PADA BADAN PELAYANAN PAJAK DAERAH KOTA MALANG TAHUN 2011-2016 Yunita Dwi Puspita; Nur Hidayati; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 06 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

AbstractThe purpose of this study is to determine the effectiveness of local taxes of the Cityreal income in Malang on 2011-2016. The Research conducted at the Regional Tax Service(BP2D) Malang. The research method using descriptive research, data analysis method usedis quantitative method with secondary data. The research Conducted to measure aphenomenon of research by using the indicator of regional financial ratios to obtain anoverview of local tax revenue mechanisms on City real income (PAD) in order to achieveregional independence. The results of the analysis show that the level of effectiveness of localtaxes during the period of six years varies. The highest effectiveness rate in 2012 was 126%and in 2014 has the lowest effectiveness of 108%. Then the highest percentage When viewedfrom each local taxis from Entertainment taxes in 2012 which reached 159% and local taxesthat have the lowest percentage rates during the year of 2012-2016 from the advertisementtax in 2011 by 94% when compared with the other years . The low level of advertisement taxrate in 2011 was due to the fact that in 2011 the tax targets charged were higher whichcaused the realization of advertisement tax could not reach the good target.Keywords: Effectiveness, Local Tax, City real Income
ANALISIS REAKSI INVESTOR TERHADAP PENGUMUMAN RIGHT ISSUE DAN PENGUMUMAN LABA DI BURSA EFEK INDONESIA (BEI) (Studi Pada Perusahaan Manufaktur Yang Terdaftar di BEI Pada Tahun 2017-2019) Nur Susanto; Noor Shodiq Askandar; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 10 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRAKThis study aims to analyze investors' reactions to the announcements of rights issues and earnings announcements on the stock exchange. Hypothesis testing using regression analysis. Research using secondary data from www.idx.com. This study uses 6 manufacturing companies that have been selected through the documentation method. for three years. Hypothesis testing using regression analysis. Simultaneously, Abnormal Return, Tranding Volume, there is a difference in Return before and after the announcement of the Right Issue. Based on the results of the Paired Sample t-test, there is no difference in Tranding Volume Activity before and after the announcement of Profit. Keywords: Investor Reaction, Right Issue Announcement and Profit Announcement
PENGARUH PENGETAHUAN PERPAJAKAN DAN SOSIALISASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM SESUAI PP 23/2018 DI KPP PRATAMA MALANG SELATAN Ria Novitasari; Noor Shodiq Askandar; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 09 (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 effect of tax knowledge and socialization on taxpayer compliance on KPP Pratama Malang Selatan. The population of this study is taxpayer KPP Pratama Malang Selatan. The sample used is 95 samples that meet the criteria in the research subject yaer 2021. The analysis method used is multiple regression equation, normality test, classical assumption test., descriptive statistical analysis and hypothesis testing. The results show that tax knowledge and tax socialization affect taxpaer knowledge in KPP Pratama Malang Selatan.Keywords : Tax Knowledge, Tax Socialization, and Taxpayer Compliance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA INDIVIDU PENGGUNA SISTEM INFORMASI DENGAN MENGGUNAKAN MODEL DELONE DAN MCLEAN (Studi Kasus pada Pemakai Aplikasi Accounting Information System PT Pegadaian (persero) Cabang Pembantu Singosari) Imfita Nur Rosidah; Anik Malikah; Junaidi Junaidi
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 study aimed to analyze of the Factors Affecting the Individual Performance ofInformation System Users Using the DeLone and McLean Model (Case Study onAccounting Information System Users at PT Pegadaian (persero) SingosariAuxiliary Branch). The method used is Partial Least Square (PLS). The results ofthe study found that the quality of information systems does not affect but thequality of information, service quality, and conditions that facilitate proven jointlyaffect the performance of individual users of information systems throughinformation system user satisfaction. The quality of information systems has nosignificant positive effect on the satisfaction of information system users.Information quality, service quality, and facilitating conditions have a significantpositive effect on information system user satisfaction. Information system usersatisfaction has a significant positive effect on the performance of individualinformation system users.Keywords: Model D & M, Information System and Individual Performance.

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