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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 PENDIDIKAN KEWIRAUSAHAAN, PRAKTIK KEWIRAUSAHAAN, MOTIVASI, DAN LINGKUNGAN KELUARGA TERHADAP MINAT MAHASISWA UNTUK BERWIRAUSAHA DI MASA PANDEMI COVID-19 (Studi Kasus Pada Mahasiswa Angkatan 2018 Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Malang) Diyan Naturrohmah; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 10 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study was conducted to analyze how the influence of education, entrepreneurial practice, motivation, and family environment on student interest in entrepreneurship during the covid 19 pandemic. The case study in this study was a 2018 student majoring in accounting, Faculty of Economics and Business, Malang Islamic University. The number of samples that can be used in this study were 180 respondents who met the sample criteria. In this study using multiple linear regression analysis method. The results of this study simultaneously variable education, entrepreneurial practice, motivation, and family environment have a significant effect on interest in entrepreneurship. While partially 1) the education variable partially has a significant and positive effect on the interest in entrepreneurship, 2) the entrepreneurial practice variable partially has a significant and positive effect on the interest in entrepreneurship, 3) the motivation variable partially has a significant and positive effect on the interest in entrepreneurship, 4) the environmental variable Family partially has a significant and positive effect on interest in entrepreneurship.Keywords: entrepreneurial education, entrepreneurial practice, motivation, family environment, interest in entrepreneurship.
PENGHITUNGAN VALUE AT RISK (VAR) PORTOFOLIO OPTIMUM SAHAM PERUSAHAAN BERBASIS SYARIAH DENGAN PENDEKATAN EXPONENTIALLY WEIGHTED MOVING AVERAGE (EWMA) (STUDI KASUS PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX PERIODE JUNI 2016-NOVEMBER 2017) Raudhatul Fadilah; Noor Shodiq Askandar; Anik Malikah
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 10 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research was conducted with the aim of assessing the maximum potentialloss that might occur to investors if they invest in sharia-based public shares. Themethod used in this study is Value at Risk (VaR) with an Exponentially WeightedMoving Average (EWMA) approach. The sample in this study were 24 stock thatwere consistently registered in Jakarta Islamic Index (JII) period June 2016 -November 2017. After calculating the optimum stock portfolio formation, 11 stockwere include in the optimum portfolio category.The result of this study indicate that the optimum portfolio obtained consistsof SSMS 16,6%; LPKR 15,9%; TLKM 12,03%; WIKA 12,02%; PGAS 11,9%;WSKT 10,6%; SMRA 7,6%; UNTR 6,4%; UNVR 2,9%; ICBP 2,4%; and AALI1,2%. Value at Risk (VaR) with an Exponentially Weighted Moving Average(EWMA) approach fluctuates (not constant) for 1 day, 5 days, and 10 days. Thisis because the return obtained for each day is different so that the risk faced arealso different where it will also affect the maximum risk that might occur on theday.Keyword: Value at Risk (VaR), Exponentially Weighted Moving Average (EWMA)
Pengaruh Akuntabilitas, Partisipasi Masyarakat, dan Transparansi Pengelolaan Dana Desa Terhadap Kesejahteraan Masyarakat (Studi Kasus di Kecamatan Tempursari Kabupaten Lumajang) Hidayatun Nisa; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of accountability, community participation, and transparency of village fund management on community welfare. Sampling in this study using purposive sampling technique. The processed data is primary data obtained from distributing questionnaires directly and obtained 77 respondents who have met the criteria. The method used is multiple linier regression analysis with SPSS 26. The result show that accountability has no effect on community welfare, community participation has a positive effect on community welfare, and transparency in the management of village funds has no effect on community welfare in Tempursari district, Lumajang Regency.Keywords: Welfare, accountability, community participation, transparency
PENGARUH TEMPORARY AND PERMANENT DIFFERENCE TERHADAP PERTUMBUHAN LABA DENGAN SMALL AND LARGE BOOK TAX DIFFERENCE SEBAGAI VARIABEL MODERATING Uswatun Khasanah; Nur Diana; Junaidi Junaidi
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

The purpose of this research is to determine the effect of temporary and permanent difference on earnings growth with small and large book tax difference as a moderating variable. The independent variable in this research is temporary and permanent difference, while the dependent variable is profit growth and small and large book tax difference as the moderating variable. This type of research is correlational research with a quantitative approach because the data used are in the form of numbers and numbers. The data source in this research is secondary data in the form of annual report with the data collection method in the form of documentation. The population in this study is the banks that have been listed on the Indonesia Stock Exchange for the period 2015-2018. This study used 31 samples of banks that have selected through purposive sampling for three year. Hypotheses were tested using descriptive statistical analysis, normality tests, classic assumption tests, multiple linear regression with moderating variables, and hypothesis testing using SPSS version 14. The results showed that the temporary difference variable positively and significantly affected earnings growth (0.015 < 0.05). While the permanent difference variable does not affect profit growth (0.599> 0.05). The small and large book tax difference variable also has no significant effect on the relationship between temporary and permanent difference on profit growth.Keywords: Temporary Difference, Permanent Difference, Profit Growth and small and large book tax difference.
ANALISIS PENGARUH PENERAPAN PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP PENGELOLAAN DANA DESA OLEH PEMERINTAH DESA (Studi Kasus Di Desa Panggungasri, Desa Bumiayu, dan Desa Sumberagung Kecamatan Panggungrejo Kabupaten Blitar) Retno Dwi Wandika; M. Cholid Mawardi; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

This study was conducted with aims to analyze the effect of applying the principles of good corporate governance to the management of village funds by the village government. This research uses qualitative research methods with a descriptive approach. This research was conducted in three villages, namely Panggungasri Village, Bumiayu Village, and Sumberagung Villages, Panggungrejo District, Blitar Regency. The resource persons selected in this study were the Village Head, Village Secretary, and Village Treasurer. This research was conducted through interviews and documentation. The results showed that the three villages had implemented the principles of good corporate governance well, but there were still many shortcomings that had to be addressed by the respective village governments. The principles of good corporate governance that have been implemented are the principle of accountability, the principle of responsibility and the principle of fairness. Meanwhile, the principles of transparency and independence have not been maximally applied. In general, the implementation of the principles of good corporate governance has been implemented because the village government has carried out activities in accordance with applicable regulations.  Keyword: Good Corporate Governance, Management of Village Funds, Village Government
THE EFFECT OF FINANCIAL BEHAVIOR, FINANCIAL LITERACY AND DEMOGRAPHIC FACTOR ON STUDENTS' INVESTMENT DECISION MAKING Normalasari Normalasari; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

Background. Financial behavior, financial literacy, and demographic factors affect investors' investment decision-making. Investment activities need a plan to make investors more confident in making investment decisions.Purpose. This kind of study is a correlational study that aims to determine the effect of Financial Behavior, Financial Literacy, and Ethnic and to know the extent of the impact of dependent variables on students' investment decision making.Method. In this study, the sample was determined by purposive sampling with certain criteria, namely active students of the Faculty of Economics and Business, University of Islam Malang, Brawijaya University, and Malang State University, had taken Financial Market and Capital Market courses or similar courses and had invested when they were a student. The number of samples was 96, which were analyzed by SPSS.Results. This study shows that Financial Behavior and Financial Literacy have a significant positive effect on students' investment decision-making while Ethnic as Demographic Factor has no significant effect on students' investment decision-making.Keywords: Financial Behavior, Financial Literacy, Demographic Factor, Students' Investment Decision Making
ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH SEASONED EQUITY OFFERINGS (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016) Dwi Indarti Putri; Nur Hidayati; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe aim of this research is to analysis the differences between FinancialPerformance Factory before and after Seasoned Equity Offerings. The variable ofthis research are Debt to Equity Ratio, Return on Asset, Return on Equity,and NetProfit Margin. Sample of the research is Factory which did Seasoned EquityOfferings Marked as Right Issue on 2012-2016 during two years before SEO andtwo years after SEO. Based on the result using Paired Sample t-test was gottenthat there is significant differences between Debt to Equity Ratio and Net ProfitMargin factory which is include listing two years before and two years after SEO.While for Return on Equity and Return on Asset there is no significant differencebetween two years before and two years after SEO.Keyword: Financial Performance, ROA, ROE, NPM, DER, Right Issue
PENGARUH KARAKTERISTIK DIREKTUR UTAMA DAN KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan BUMN yang Terdaftar di BEI Idx20 Tahun 2018-2020) Nanda Danah Wasilah; Moh. Amin; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 12 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

Identification of the characteristics of the president director as seen from his educational background and gender as well as the characteristics of the company as seen from the size of the board of commissioners, profitability and leverage are used to assess the factors of wider and better disclosure of social responsibility in state-owned companies listed on the Indonesia Stock Exchange in 2018-  2020.  the type of method used in this research is correlative research with a quantitative approach.  the population in this study was obtained from all state-owned companies listed on the Indonesia stock exchange idx 20 in 2018 until the year of this study using secondary data with an application period of 3 years.  determined the sample by purposive sampling and obtained 19 companies from 28 listed companies so that the sample from 2018 to 2020 was 57 samples used in the study.  management of the data obtained using the SPSS type application.  The results obtained in this study can be explained that educational background has no significant effect on CSR, gender has no significant and negative effect on CSR, the size of the board of commissioners has a significant and negative effect on CSR, profitability as measured by Return On Assets (ROA) has no significant effect.  on CSR and Leverage as measured by the Debt Equity Ratio (DER) has a significant and negative effect on CSR.  Keywords: Educational Background, Gender, Size of the Board of Commissioners, Profitability, Leverage and Corporate Social Responsibility
FAKTOR-FAKTOR PENGUNGKAPAN CSR DISCLOSURE (Pada Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia Periode 2015-2017) Zainal Abidin; Nur Diana; 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 research aims to determine the effect of debt, profitability, and environmental responsibility on Corporate Social Responsibility (CSR) Disclosure. The type of research used is quantitative. This research uses a purposive sampling technique. The population used in This research is 139 companies and based on criteria that have been determined for three years, resulting in 72 company samples for the period 2015-2017. analysis in This research is using multiple linear regression models with SPSS analysis tools. The results of This research indicate that the debt variable has a negative effect on Corporate Social Responsibility (CSR) Disclosure. Profitability and environmental responsibility variables have a positive and significant effect on Corporate Social Responsibility (CSR) Disclosure. Research can provide additional knowledge in the future, and can be used as a reference in making investment decisions.Keywords: Debt, Profitability, Environmental Responsibility, Corporate Social Responsibility
PENGARUH KOMPLEKSITAS AUDIT, TEKANAN ANGGARAN WAKTU DAN PENGALAMAN AUDITOR TERHADAP KUALITAS HASIL AUDIT Rachmad Habibullah Ibrahim Zahier; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 09 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT               The purpose of this study for provide empirical evidence about the effect of audit complexity, time budget pressure and auditor experience on the quality of audit results. This study uses primary data by distributing questionnaires. The population used is all auditors who are registered and working at the Public Accounting Firm (KAP) in Malang. The sampling technique used purposive sampling method with predetermined criteria for respondents. Testing the hypothesis in this study using the simultaneous test (jji F), the coefficient of determination () , and the partial test (t test). From the results of this study it is interpreted that simultaneously the variables of audit complexity, time budget pressure, and auditor experience have a significant positive effect on the quality of audit results, while partially audit complexity and time budget pressure have no significant positive effect on the quality of audit results. Keywords: Audit Complexity, Time Budget Pressure, Auditor Experience, and Quality of Audit Results.

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