cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 38   39   40   41   42 
PENGARUH RELIGIUSITAS TERHADAP KINERJA PEGAWAI MELALUI NIAT WHISTLEBLOWING (Studi Pada Karyawan Badan Usaha Non Akademik Universitas Brawijaya) Istiqomah Nur Frida; M. Cholid Mawardi; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.563 KB)

Abstract

Fraud is a latent danger that threatens the survival of an organization/company to the state. Efforts to minimize the risk of fraud (fraud) organizations implement various policies, one of which is through whistleblowing. The level of religiosity is one of the factors in a person's whistleblowing actions. The study aims to analyze the level of religiosity affect the intention of employees/employees in whistleblowing on employees of Non-academic business entities Brawijaya University. The method used is quantitative explanatory research method with a sample of 60 people from 220 employees in BUNA. The results of this study religiosity significantly affect the performance of employees. Religiosity has no significant effect on the intention of whistleblowing. Intention to do whistleblowing significantly affect employee performance. Whistleblowing intentions cannot mediate the influence between religiosity on employee performance at BUNA. The limitation of this study is the return of the research questionnaire that is not 100% that is only 75% of the distributed and the study only focuses on BUNA only so that the coverage is still less extensive. Research variables taken should be more varied, not just religiosity, whistleblowing, and employee performance. On the other hand, the suggestion that can be given to more researchers is that it is expected that more researchers can increase the observation period and add independent variables. In addition, further researchers were able to increase the number of respondents in the study and expand the scope of research.Keyword: Fraud, Profitability, Whistleblowing
FAKTOR-FAKTOR YANG MEMPENGARUHI TINDAK PIDANA KORUPSI APARAT PEMERINTAH DAERAH Laily Rahmawati; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 06 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (612.041 KB)

Abstract

ABSTRACTThis study aims to determine the factors that influence the corruption of local government officials. The population in this study were Malang city government employees. Samples used. The technique used in sampling is purposive sampling technique, the sample chosen was 139 respondents. Data was taken using the questionnaire 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 adjusted R value is 87.9% while the remaining 12.1% is influenced by other variables not included in this study. Based on the results of partial tests of individual behavior variables have a positive effect on criminal acts of corruption, government organizations have a negative influence on corruption, per law has a positive effect on criminal acts of corruption, supervision has a positive effect on corruption.Keywords: individual behavior, government organization, by law, supervision
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA UMKM (Studi Empiris pada UMKN di Kota Malang) Muhammad Aditya Kurniawan; Abdul Wahid Mahsuni; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (507.816 KB)

Abstract

ABSTRACT          Accounting information is required for managers or company owners to carry out company activities. Encourage accounting knowledge to study in the field of corporate accounting. Accounting information is required for managers or company owners to carry out company activities. Motivation to learn accounting information deepens the understanding of managers or owners in corporate accounting practices. In addition, sales figures have a significant impact on the use of accounting in your business. The smaller the sales, the harder it is to find your accounting and financial statements. Accounting information has a large impact on business success, including small businesses. This study seeks to study the factors that influence the use of accounting information at MSMEs. The independent variables used in this study are education level, educational background, lead time, business scale, and accounting knowledge, while the dependent variable in this study is the use of accounting information. The respondents in this study were 84 respondents. Based on the test results that simultaneously variable levels of education, educational background, business scale, time to lead the company and accounting knowledge simultaneously have a significant effect on the use of accounting information. Partially the education level variable has no effect on the use of accounting information, the educational background variable has a significant positive effect on the use of accounting information, the lead time variable of the company has no effect on the use of accounting information, the business scale variable has no effect on the use of accounting information, the accounting knowledge variable has a positive effect and significant to the use of accounting information.Keywords: education level, educational background, leadership period, business scale, accounting knowledge and use of accounting.
KINERJA KEUANGAN SEBELUM DAN SESUDAH PENERAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2017-2019) Lisa Yuliana; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.954 KB)

Abstract

This study aims to analyze financial performance before and after the implementation of corporate social responsibility. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2017-2019. Number of samples are 14 companies. The data analysis technique used in this study uses formulas to determine the research variables. By calculating the Profitability Ratio (Return On Assets and Return On Equity), Liquidity Ratio (Current Ratio), Solvency Ratio (Debt Ratio), Activity Ratio (Total Asset Turnover) and Market Value Ratio (Earning Per Share). Hypothesis testing to compare financial ratios with non-parametric test tools uses the Wilcoxon Signed Ranks Test and the Kruskal Wallis test. The results of this study indicate that the Wilcoxon Signed Ranks Test and the Kruskal Wallis test on profitability ratios, liquidity ratios, solvency ratios, activity ratios, and market value ratios with an Asymp Sign (2-tailed) value of 0.000 where the value is less than 5%. which means H0 is rejected or there is a significant difference before and after the implementation of CSR in manufacturing companies.Keywords: Profitability, Liquidity, Solvency, Activity, Market Value, Corporate Social Responsibility.
PENGARUH PROFITABILITAS, GCG, DAN LEVERAGE TERHADAP AGRESIF PAJAK PADA PERUSAHAN LQ45 YANG TERDAFTAR DI BEI PADA TAHUN 2019-2020 Zulfa Afifah; Anik Malikah; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.297 KB)

Abstract

This study aims to prove how the influence of Profitability, Good Corporate Governance, and Leverage on Tax Aggressiveness in LQ45 companies listed on the IDX in 2019-2020. The sample in this study were companies listed on LQ45 in 2019-2020 which were published through the official website of the Indonesia Stock Exchange, namely www.idx.co.id The sampling in this study used the purposive sampling method while the data analysis technique used in this study was a test. descriptive statistics, normality test, classical assumption test, multiple linear regression analysis, and hypothesis testing with a significant level (α) of 0.005. The results of this study indicate that independent commissioners, audit committee, and managerial ownership have no effect on tax aggressiveness. Meanwhile, profitability and leverage have a significant effect on tax aggressiveness.Keywords: profitability, independent commissioners, audit committees, managerial ownership, and leverage and tax aggressiveness
Analisa Penerapan Akuntansi Lingkungan di RSUD Waru Kabupaten Pamekasan Al Humaidi; Noor Shodiq Askandar; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.537 KB)

Abstract

This research was conducted with the aim of knowing the Application of Environmental Accounting at Waru Hospital, Pamekasan Regency. The sample used was the Sumbersuko Village group, Wagir District, Malang Regency. The types of data used are primary data and secondary data. Methods of data collection using interview techniques, direct observation and documentation. The data analysis method used is quantitative analysis. The first step is to reduce the data, then present the data and draw conclusions. The Waru Pamekasan Regional General Hospital (RSUD) is one of the Regional Apparatus Organizations (OPD) that serves public health in the north coast of Bumi Gerbang Salam. So it is quite appropriate to get a budget allocation from the 2021 Tobacco Products Excise Revenue Sharing Fund (DBHCHT). In 2021, the Pamekasan Regency Government will indeed receive a DBHCHT budget of IDR 64.5 billion which will be allocated for three main sectors. Namely for the welfare of the community, the field of law enforcement, and the health sector. One of them is in the health sector, finally it can be allocated for updating health services at the Waru Pamekasan Hospital.Keywords: Accounting treatment, waste processing cost
PENGARUH PEMBELAJARAN BERBASIS PRAKTIKUM TERHADAP EFEKTIVITAS PEMBELAJARAN MAHASISWA AKUNTANSI UNISMA Ahmad Dani Dzakiyuddin; Nur Hidayati; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1110.088 KB)

Abstract

ABSTRACT This research was conducted to analyze "The Effect of Practicum Based Learning Against the Effectiveness of UNISMA Accounting Student Learning". The population in this study is the Accounting Students of the Faculty of Economics and Business, Islamic University of Malang. The samples in this study are students of class 2019 - 2020 Faculty of Economics and Business Accounting Study Program Malang Islamic University and students who are looking for Practices in Accounting, Introduction to Accounting, and Cost Accounting. Sampling technique in this study used purposive sampling technique. The analytical method used is Simple Linear Regression with analysis tools using SPSS. Practicum based learning can improve the effectiveness of learning for accounting students.Keywords: practicum learning, learning effectiveness
PENGARUH PROFITABILITAS, STRUKTUR AKTIVA DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Dian Pisesah; Anik Malikah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.682 KB)

Abstract

This study aims to determine the effect of profitability, asset structure and company size on the capital structure of the food and beverage sector manufacturing companies listed on the Indonesia stock exchange in the 2016-2018 period. The number of samples of this study were 11 companies, the sample of this study was determined by purposive sampling method. Data collection uses the documentation method which is the method used to obtain data and information in the form of books, archives, documents, writing numbers and images in the form of reports and about theories relating to the problem being studied. Based on the results of this study concluded that Profitability (Return on assets / ROA) has a significant negative effect on the variable capital structure (Debt to Equity Ratio). Asset Structure (Fixed Assets to Total Assets / FATA) has a significant positive effect on the capital structure variable (Debt to Equity Ratio) and Company Size (SIZE) has a significant positive effect on the capital structure variable (Debt to Equity Ratio).Keywords: Profitability (ROA), Asset Structure (FATA), Firm Size (SIZE) and Capital Structure (DER).
PENGARUH INTELLECTUAL CAPITAL TERHADAP KESEHATAN BANK (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016) Lailatul Mutmainnah; Maslichah Maslichah; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 07 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (955.286 KB)

Abstract

ABSTRAKIntellectual Capital is generally identified as the difference between the market value of the company (enterprise business) and the assets book value of the company or its financial capital. The purpose of this study is to determine the relationship between intellectual capitals (VAICTM) formed from components of physical capital, human capital and structural capital towards bank health through RGEC (risk profile, good corporate governance, earnings, capital) approach. The data were obtained from the financial statements that have been published on the IDX by purpose sampling method. The testing between variables using partial least squares (PLS) data analysis. This study shows that there is a positive effect of intellctual capital (VAICTM) on the health of the bank. Overall, there are two indicators of intellectual capital formation (VAICTM) namely human capital (VAHU) and physical capital (VACA), but the most powerful indicator intellectual capital is VAHU. As for the bank health variables are formed from the risk profile, good corporate governance, earning, capital indicators, from these indicators, capital (CAR) is the most powerful indicator to from the bank health construction.Kata Kunci: Intellectual Capital (VAICTM), Value added Capital Employed (VACA), Value added Human Capital (VAHU), Structural Capital Coefficient (STVA), Kesehatan Bank.
PENGARUH EDUKASI INVESTASI DAN KEMAMPUAN FINANSIAL TERHADAP JUMLAH INVESTOR DI GALERI INVESTASI BEI FEB UNISMA (Studi Kasus Pada Mahasiswa Fakultas Ekonomi Dan Bisnis UNISMA) Yusrotul Widad; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 13 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.012 KB)

Abstract

In academic circles, investment is something that is not commonplace to do, even almost a few students who do not know about the flow of investing. Only a few percent university students who already know and have experience in the investment world. Especially for students of the Faculty of Economics and Business, who in fact are students who should be familiar with this. This study aims to determine the effect of investment education and financial ability on the number of investors in the Indonesian Stock Exchange Investment Gallery, Faculty of Economics and Business, Islamic University of Malang. The target of this research is students of the Faculty of Economics and Business, Islamic University of Malang. Data was collected by using a questionnaire distributed using google form. The sample in this study was 175 students. The results showed that investment education and financial ability had an effect on the number of investors in the Faculty of Economics and Business, Islamic University of Malang. Keywords: Investment Education, Financial Ability, Number of Investors.

Page 40 of 108 | Total Record : 1078

 38   39   40   41   42 

Filter by Year

2017 2025


Reset
Filter By Issues
All Issue Vol 14, No 02 (2025): e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023 Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi Februari 2023 Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023 Vol 11, No 12 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 11 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 11 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 10 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 10 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 01 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 01 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 10, No 14 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 13 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 12 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 11 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 10 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 09 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 03 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 03 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 9, No 12 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 11 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 10 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 09 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 08 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 07 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 06 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 9, No 06 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 8, No 11 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 10 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 09 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 08 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 07 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 06 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 05 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 05 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019 Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019 Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019 Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019 Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Juni 2019 Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019 Vol 7, No 12 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 11 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 10 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 09 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 08 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 07 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 06 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 05 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018 Vol 7, No 05 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018 Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018 Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018 Vol 7, No 01 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018 Vol 7, No 01 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 6, No 10 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 09 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 08 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 07 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 06 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 05 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 04 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 03 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 02 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 01 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6 (2017): e_Jurnal Ilmiah Riset Akuntansi More Issue