cover
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
PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK BADAN TERHADAP PENINGKATAN PENERIMAAN PAJAK YANG DIMODERASI OLEH PEMERIKSAAN PAJAK PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA MOJOKERTO Dahnia Wahyu Novitasari; Afifudin Afifudin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 08 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study is to determine and analyze whether there is aninfluence between the level of compliance of corporate taxpayers to increase taxrevenues on Tax Office (KPP) modified tax inspectors. The sample used isprocessed data obtained from Tax Service Office (KPP) from 2015-2017 by usingjudgement sampling. The results of this study indicate that corporate taxpayercompliance has a positive and significant effect on the increase of tax revenuewithout any moderation. Meanwhile, when the occurrence of moderationcompliance has a negative and insignificant effect on tax revenues and taxes havea positive and significant impact on tax revenue.Keywords: corporate taxpayer compliance, tax receipts, and tax audit.
PENGARUH GENDER DAN SIKAP LOVE OF MONEY TERHADAP PERSEPSI ETIKA PENGGELAPAN PAJAK MAHASISWA AKUNTANSI (Studi Empiris Pada Mahasiswa Akuntansi FEB UNISMA) Yayang Perdania Putri; M. Cholid Mawardi; Hariri Hariri
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

This study was conducted to determine the effect of gender and the attitude of love of money on the ethical perception of accounting students' tax evasion. This type of research uses quantitative research. The data collection used is primary data using a questionnaire or google form method. The research sample obtained was 81 students from the 2018 accounting department, FEB Islamic University of Malang, which were taken using the slovin formula. The analysis technique used is multiple linear regression analysis method using the SPSS 22.0. The results showed that simultaneously the two variables had a significant effect on the ethical perception of accounting students' tax evasion, while partially gender had an effect on the ethical perceptions of accounting students' tax evasion and love of money had no significant effect on the accounting students' ethical perceptions of tax evasion.Keywords: Gender, Love Of Money and Student Tax Evasion Ethics
PENGARUH PERENCANAAN PAJAK, PROFITABILITAS, BEBAN PAJAK TANGGUHAN DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NON MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018 Ayu Via Fitriya; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 07 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to examine the empirical evidence as to which effect the tax planning, profitability, deferred tax burden and size of the firm on the earnings management. This method uses quantitative methods. The population in this study is non-manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018.The sample selection uses purposive sampling. A sample of 100 companies with three years of observation, so that the total test sample is 300 observations. The type of data uses secondary data, data analysis uses multiple linear regression, normality test, classic assumption test and hypothesis test.The results of this study indicate that the partial hypothesis of tax planning, profitability, deferred tax burden has a significant effect on earnings management while company size has no significant effect on earnings management. For simultaneous testing between tax planning, profitability, deferred tax expense and company size have an influence on earnings managementKeywords: Tax Planning, Profitability, Deferred Tax Burden, Company Size, and Earning Management.
PENGARUH PENERBITAN SUKUK TERHADAP REAKSI PASAR MODAL SYARIAH (Studi Empiris di BEI tahun 2018) Ahmad Syarifudin; Afifudin Afifudin; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 10 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT The development of a good capital market in a country is one of the characteristics of an advanced industrial country, because the capital market is one of the important elements to measure the economic progress of a country. Information on bond issuance for investors is good information, because investors judge that bond issuance shows companies are able to improve company performance. This information can have an impact on stock prices if the information gets a positive response from investors. The researcher conducted this study aimed to determine the effect of sukuk issuance on the reaction of the Islamic capital market. This study included quantitative research with a sample of 23 sukuk issuance and using secondary data which included financial statements, Jakarta Islamic index, sukuk rating, sukuk issuance value. Data analysis using data normality test, classic assumption test, multiple linear regression analysis, and hypothesis testing. The analysis found that the value and rating of sukuk issuance simultaneously had a significant effect on the reaction of the Islamic capital market, to partially analyze the value and rating of sukuk issuance significantly influenced the reaction of the Islamic capital market.  Keywords: Sukuk Value, Sukuk Rating, and Islamic Capital Market
PENGARUH SEBELUM DAN SAAT ADANYA PANDEMI COVID-19 TERHADAP SAHAM LQ-45 DI BURSA EFEK INDONESIA TAHUN 2020 Monita Khoiriah; Moh. Amin; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 11 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

This research was conducted to determine the effect of the Covid-19 Pandemic of the 45 top stocks (LQ-45) listed on the IDX. In this study, the authors used 45 stock samples that were members of the LQ-45 in the 2020 period. The research method used was the Paired Samples T-Test and the Wilcoxon Signed Ranks Test. Based on the results of the tests that have been carried out, it can be concluded that before and after the Covid-19 Pandemic had a significant influence on LQ-45 shares listed on the Indonesia Stock Exchange in 2020. The test results using the Paired Samples T-Test showed that the average variable The abnormal return (AAR) between before and during the Covid-19 pandemic had a significant effect. Meanwhile, the variable Average trading volume activity (ATVA) shows a significant positive effect between before and during the Covid-19 pandemic.Keyword : Social Events, Pandemic Covid-19, Abnormal Return, Trading Volume Activity, Event Study.
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN PADA BADAN USAHA MILIK DESA UNTUK MEWUJUDKAN GREEN ACCOUNTING (STUDI KASUS DI DESA MAYANGAN KECEMATAN GUMUKMAS KABUPATEN JEMBER) Achmad Munir; Abdul Wahid Mahsuni; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

Nowadays environmental problems are one of the things that must be paid attention to by the community, especially for companies or business people who often pollute the environment from their production activities. Therefore, the Company as part of people's lives must participate in preserving the environment. This participation certainly costs money, so there must be recognition, disclosure, and presentation in the company's accounting records, to create green accounting and a healthy environment. The purpose of this research is to find out how to apply environmental accounting to village-owned enterprises in Mayangan Village, Gumukmas District, Jember Regency, to find out how to record, report and present environmental accounting on village-owned enterprises in Mayangan Village, Gumukmas District, Jember Regency, to provide knowledge to village-owned enterprises in Mayangan Village, Gumukmas District, Jember Regency regarding the functions and benefits of green accounting. This research uses a qualitative descriptive method. The data used in this study are primary and secondary data obtained from interviews, observations, and documentation, then the data is analyzed to draw conclusions. for recording environmental accounting reports.Keywords: Environmental Accounting, Village Owned Enterprises, Green Accounting 
ANALISIS PENGARUH SISTEM PENGENDALIAN INTERNAL DALAM PENCEGAHAN KREDIT MACET PADA BUMDES BERSAMA BAGUS KECAMATAN PUJON Maulidah Faradina; Dwiyani Sudaryanti; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This Study aims to determine and analyze the infuence of the control environment, risk estimation, control activities, informan and communication and monitoring activities on bad loans in BUMDes Bersama Bagus Pujon District. This research was conducted in BUMDes Bersama Bagus Pujon District, using purposive sampling method and the number of respondents was 30 people. The analytical technique used in ther partial test (t). The results of this study suggest that the control environment has a positive and significant effect on bad loans, risk assessment has a positive and insignificant effect on bad loans, control activities have a negative and significant effect on bad loans, information and communication has a negative and significant effect on bad loans, monitoring activities have a significant and negative effect on bad loans. negative and significant to bad loans.Keyword: Internal Control System, Non Performing Loans, BUMDes Bersama
ANALISIS PENGARUH LOVE OF MONEY, GENDER, RELIGIUS TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI (Studi Kasus di satu PTN dan dua PTS di Malang) Firdausia Oktaviana; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to analyze whether there is a relationship between love of money,and level of religiousity on ethical perception of accounting students. It also aims tofind out if there are differences in the level of religiosity , the of love money and ethicalperceptions of accounting students based on gender. The data from questionnaire are170 and this study used structure equition modelling (SEM) with software AMOS.The results of this study shown: that gender variables are not influence to the loveof money, religiousity and ethical perceptions of accounting students, love of money andreligiousity variables influence the perception of accounting students. The higher of thestudent’s love of money then lower level of their ethical perceptions will be. The higherdegree of religiosity of the students will be increasing the higher level of their ethicalperception.Keywords: Love of Money, gender, Religiousity, and Ethical Perception AccountingStudents
OPINI AUDITOR SEBAGAI PEMODERASI PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PERBANKAN TAHUN 2015 – 2017 Dian Syifaul Choirun Nisa; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTResearch  which  test  the  relationship  of  good  corporate  governance  to  firm  value  show  inconsistent  results.  Besides  there  are  still  few  research  who  use  audit  opinion  as  a  variable  that  affects  the  value  of  the  company.  This study provides the auditor's opinion about the moderate impact of good corporate governance on the value of banking companies in 2015-2017. This study uses data analysis to conduct an overall sample survey of 43 banking companies listed on the Indonesia Stock Exchange. Observations for the period 2015-2017, with a total of 129 samples. This finding confirms that institutional ownership, independent committees and audit committees have a positive impact on company value. Although the results of research on good corporate governance by management ownership agents do not affect the value of the company. The auditor's opinion as a moderator of good corporate governance shows the positive impact of corporate governance on the value of the company. Keywords: good  corporate  governance, the auditor’s opinion, the value of the company.
PENGARUH KEAHLIAN AKUNTANSI DAN KEAHLIAN KEUANGAN PADA KOMITE AUDIT DAN DEWAN KOMISARIS TERHADAP MANAJEMEN LABA Ulfah Hariani; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determine the effect of accounting expertise and financial expertise of audit committee and the board of commissioners on earnings management. The sampling method uses purposive sampling technique, the samples obtained were 34 manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018. The data analysis method used is moderated regression analysis. The results of this study simultaneously prove the independent variables audit committee accounting skills, board of commissioners accounting skills, audit committee financial skills, and board of commissioners financial skills influences earnings management, but partially the influence of accounting expertise and financial expertise of audit committee and the board of commissioners does not affect earnings management. This is due to the fact that the formation of the audit committee and the board of commissioners is only based on applicable regulations.Keywords: Audit Committee Accounting Skills, Board of Commissioners Accounting Skills, Audit Committee Financial Skills, Board of Commissioners Financial Skills, Earnings Management. 

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