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Ahmad Murtaqi
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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 PROFESIONALISME, OBJEKTIVITAS, PENGALAMAN KERJA, DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT YANG DI HASILKAN (Studi Auditor Pada Kantor Akuntan Publik Di Malang) Fenua Mustika Kristanti; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 03 (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 professionalism, objectivity, work experience, and auditor independence on the resulting audit quality. This research was conducted at a public accounting firm in Malang. This research was conducted from December 2020 to April 2020. The population in this study were auditors who worked in public accounting firms in Malang. The data used in this study is primary data. The total respondents used in this study were 51 respondents. The analysis used in this research is multiple linear regression. The results of this study are simultaneously the variables of professionalism, objectivity, work experience, and independence simultaneously have a significant effect on the audit quality variable. And partially the professionalism variable partially has a significant and positive effect on audit quality. The objectivity variable partially has a significant and positive effect on audit quality. The work experience variable partially has a significant and positive effect on audit quality. The independence variable partially has a significant and positive effect on audit quality.Keywords: Professionalism, Objectivity, Work Experience, Auditor Independence Quality Audit
PENGARUH SISTEM PERPAJAKAN, PELAYANAN PERPAJAKAN, SANKSI PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK KENDARAAN BERMOTOR PADA SAMSAT NGANJUK Julian Noni Andani; Noor Shodiq Askandar; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

Motor vehicle tax is a tax that contributes greatly to income in autonomous regions in Indonesia, regional taxes are one of the largest sources of tax revenue in regions. The importance of increasing compliance with paying motor vehicle taxes in Indonesia so that there is an increase in tax revenues that will be used for the development of national facilities and infrastructure. The purpose of this study was to determine the taxation system, tax services, tax sanctions and awareness of taxpayers against paying for motorized vehicles at Samsat Nganjuk. The research method used is quantitative research. The sample selection used convenience sampling which was distributed via google form to 100 respondents who are obligated as motor vehicle taxpayers. The data analysis method used is the multiple linear regression analysis of the SPSS26 program with the results of the study showing that the value of R square is 0.549 or 54.9% taxpayer compliance is influenced by the tax system, tax services, tax sanctions and taxpayer awareness, while 45.1% is influenced by other factors outside the model. The results of the t-test show that the variable of the taxation system, tax service, and taxpayer awareness have a positive and significant impact on compliance with paying motorized vehicle taxes at Samsat Nganjuk.Keyword : tax system, tax services, tax sanctions, taxpayer awareness and compliance with paying motorized vehicle taxes
Determinan Kepatuhan Wajib Pajak UMKM Pasca Penerapan Peraturan Pemerintah No. 23 Tahun 2018 (Studi Kasus Pada UMKM yang Terdaftar di KPP Pratama Malang Utara) Vinna Anggraeni; M. Cholid Mawardi; Umi Nandiroh
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

Micro, Small and Medium Enterprises (MSMEs) are a very important pillar in the economy in Indonesia. MSMEs play a very important role in tax revenue which is the main source of state revenue which has a very large role and is relied upon for the country's development, especially in Indonesia. This study aims to determine the effect of accounting understanding, tax understanding, taxpayer compliance costs on MSME taxpayer compliance. The population of this research is MSME taxpayers who are registered at KPP Pratama North Malang. This study used a purposive sampling technique for sampling. A total of 95 questionnaire data were obtained and processed with SPSS 29.0 for windows. The results of this study indicate that understanding of accounting has no effect on taxpayer compliance, understanding of taxation has a significant positive effect on taxpayer compliance, and the cost of taxpayer compliance has a significant negative effect on MSME taxpayer compliance.Keyword: MSMEs, accounting understanding, tax understanding, tax compliance costs
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN GROWTH TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2013-2015) Sri Sukenti; Nur Hidayati; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 03 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

This study aimed to analyze the influence of profitability, liquidity, and growth variables on Corporate Social Responsibility (CSR) disclosure in the annual report of manufacturing companies in Indonesia Stock Exchange (IDX). Data that was used in this research was secondary data and sample was selected with purposive sampling method. The method used to measure CSR disclosure was content analysis. The method of measuring the content analysis was done by providing a checklist on CSR items in the company's annual financial statements. The design of this research was quantitative and sample research from 30 manufacturing companies in Indonesia Stock Exchange (IDX) period of 2013-2015. The analysis model for this research was using multiple linear regression analysis. Based on the results of the research analysis, it could be seen that the profitability and growth variables have a positive effect on CSR disclosure, while the liquidity variables have no positive effect on CSR disclosure.
PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN (FINANCIAL STATEMENT FRAUD) MENGGUNAKAN BENEISH RATIO INDEX PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2018 Anis Nurul Hadi; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

This research aims to review the percentage of manufacturing companies who listing on BEI  2016-2018 period are classified as manipulators, non-manipulators, and excluding manipulators and non-manipulators  uses seven index count known as Beneish Ratio Index.  The indexes are Days Sales in Receivable Index (DSRI), Gross Margin Index (GMI), Assets Quality Index (AQI), Sales Growth Index (SGI), Leverage Index (LVGI), Depreciation Index (DEPI), and Total Accrual To Total Assets Index (TATA). The research population is the whole company listing on the Indonesia stock exchange (BEI) 2016-2018 periods. Data collection method using documentation. The sample use non probability purposive judgement sampling, which samples are 25 companies in the above criteria. Detection by beneish ratio index, the results of research on manufacturing companies which listed 2016-2017 periods could be classified as manipulators are 12 % with the number of 3 companies, 2017-2018 periods is manipulators of 4 % with number of 1 company. 2016-2017 periods which as non-manipulators are 76 % with the number of 19 companies, 2017-2018 periods classified as non-manipulators are 88 % with the number of 22 companies. 2016-2017 periods classified as gray company are 12 % with the number of 3 companies, 2017-2018 periods as gray company are 8 % with the number of 2 companies. The ratio of the most determining the manipulation in this research is SGI , LVGI , and TATA.Keywords: Financial Statement Fraud, Manipulators, Non Manipulator, Gray Company, Beneish Ratio Index.
ANALISIS PEMOTONGAN, PENYETORAN DAN PELAPORAN PPh FINAL ATAS LELANG TANAH DAN/ ATAU BANGUNAN PADA KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG SURABAYA Rini Kartikasari; Afifudin Afifudin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 03 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

The objectives of this research are 1) To analyze the final PPh deduction for land and / or building auction 2) To analyze final PPh  payment for land and / or building auction and 3) To analyze the final PPh report on land and / or building auction at the Service Office State Assets and Surabaya Auctions. This type of research uses descriptive qualitative analytical methods. In this study, data analysis was carried out using qualitative data analysis techniques, because the data obtained were descriptions. Data analysis in qualitative research was carried out at the time of data collection. The final PPh deduction for land and / or building auction at the Surabaya State Wealth and Auction Service Office shows a decrease in the achievement of the auction principal realization with the lowest achievement, namely in 2020, reaching 76.74%. The auction principal is obtained from the price agreement between the buyer and the auction official. After the auction principal price is established, the buyer is required to make full payment before the deadline set by the auction official, the deadline for redemption is usually 5 (five) working days after the date of the minutes of auction. The buyer makes full payment of the auction principal price through the treasury's account of receipt. Furthermore, the revenue treasurer will deduct Final Income Tax through a detailed calculation made by the auction official with a tax rate of 2.5%. Final PPh reporting on land and / or building auction at the Surabaya State Wealth and Auction Service Office, it can be seen that after the deposit process has been completed, reporting will be carried out by the auction department.Keywords: Cutting, Deposit and Final Pph Final Reporting on Land and / or Building Auction
KONSEP AKUNTANSI SYARIAH DENGAN NILAI-NILAI MAHAR (Studi Empiris Pada Kantor Urusan Agama Kecamatan Montong) Lailatus Shoimah; Afifudin Afifudin; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 01 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the concept of sharia accounting with the dowry values of the Office of Religious Affairs, Montong District, Tuban Regency, East Java.  This research is a qualitative research.  Data collection techniques that can be in the form of interviews) and observation and data analysis methods are descriptive model methods.  The results of the study state that the concept of Islamic accounting in this study uses the concept of financial statements which include 1) Assets, in this study divided into 3 parts, namely dowry in the form of money (current assets), jewelry (fixed assets) and memorizing verses of the Koran (assets).  intangible).  2) Obligations, there are 2 categories, namely dowry payments of less than 1 year (current debt) while dowry debts whose payments are more than 1 year (long-term debt).  3) Capital, the application of dowry values is dowry, the capital in question has a function to gain profits and seek the blessing value of the dowry itself.  4) Income and Expenses in the system of dowry values, it is said to be income due to the increase in assets owned by the wife and said to be a burden due to the husband's dowry. Keywords: dowry, sharia accounting and financial statements
ANALISIS PENGELOLAAN KEUANGAN DAN KEKAYAAN DESA (Studi Kasus Desa Randubango Kecamatan Mojosari Kabupaten Mojokerto) Ilham Riza Baihaqi; Abdul Wahid Mahsuni; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 11 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the management of village finances and village wealth which includes planning accountability for village financial management in Randubango village and efforts to adjust to accountability and transparency. This study used a descriptive qualitative method. The information used in this study consisted of the village secretary, village treasurer, head of the BPD, community leaders. Data collection techniques used were interviews, observation, and documentation. The data analysis technique begins with checking the completeness of the data, checking the quality of the data, making data clustering and analyzing the data. The results of this study indicate that based on Permendagri Number 113 of 2014 concerning village financial management in general, Randubango village is in accordance with the stages stipulated in Permendagri Number 113 of 2014. Meanwhile, village wealth management is in accordance with existing provisions, namely governance, village development. and development and empowerment of rural communities. The Randubango village government does not experience obstacles in implementing village financial and wealth management.Keywords: Village Financial Management, Accountability, Transparency, Village Wealth
PENGARUH KEPEMILIKAN MANAJERIAL, GROWTH OPPORTUNITY, DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2016-2018) Endang Fitriani; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 07 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determined the effect of managerial ownership, growth opportunity, and leverage on accounting conservatism during the 2016-2018 period. The variables examined in this study are managerial ownership, growth opportunity, and leverage as independent variables, accounting conservatism as the dependent variable. The research method used is descriptive statistical method. By testing verification using multiple linear regression with IBM SPSS Statistic program version 22. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the period 2016-2018. The data used is secondary data, namely the annual report of the company that was sampled in the study. The research sample was 28 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 which were taken using the Purposive Sampling method. The results of this study indicate that managerial ownership and growth opportunity have no significant effect on accounting conservatism, but leverage has a significant negative effect on accounting conservatism.Keywords : Managerial Ownership, Growth Opportunity, Leverage, Accounting Conservatism
PENGARUH TABUNGAN WADI’AH, GIRO WADI’AH, BONUS WADI’AH, PEMBIAYAAN MUDHARABAH, DAN PEMBIAYAAN MUSYARAKAH TERHADAP LABA BANK UMUM SYARI’AH PERIODE 2014-2019 Nurul Inayah; Anik Malikah; Abdul Wahid Mahsuni
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

ABSTRACT This study aims to see the effect of wadi'ah savings, wadi'ah current accounts, wadi'ah bonuses, mudharabah financing, and musyarakah financing on the profit of Islamic commercial banks for the 2014-2019 period. The population in this study is the financial statements of Syari'ah Commercial Banks registered with the Financial Services Authority (OJK) for the 2014-2019 period. The number of manufacturing companies sampled in this study were 5 syari'ah commercial banks, observations were obtained using the purposive sampling method. The data analysis technique used is multiple linear regression analysis with SPSS 20. Based on the analysis, the results of this study indicate that the results of the F test show that wadi'ah savings, wadi'ah giro, wadi'ah bonus, mudharabah financing, and musyarakah financing significant effect on the profit of Islamic commercial banks. the results of this study indicate that the results of the t test show that wadi'ah savings, musyarakah financing positive and significant effect, wadi'ah bonus negative effect on the profit of Islamic commercial banks, wadi'ah giro and mudharabah financing not significant effect on the profit of Islamic commercial banks.Key words: wadi'ah savings, wadi'ah current accounts, wadi'ah bonuses, mudharabah financing, musyarakah financing, profit.

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