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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 PEMAHAMAN, MOTIVASI DAN SIKAP TERHADAP MINAT MAHASISWA MENEMPUH PENDIDIKAN PROFESI CHARTERED ACCOUNTANT (CA) PADA MAHASISWA AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS ISLAM MALANG Fitri Andarin; Junaidi Junaidi; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

The world economy is heavily influenced by the growth of globalization. Free trade in within the Association of Southeast Asia Nations (ASEAN), also known as the ASEAN Economic Community (MEA) or the ASEAN Economic Community (MEA), is one impact of globalization. Type research in using certain formulas found during the testing procedure for conduct analysis as part of its quantitative methodology. Survey is a short use researchers to collect data. With Together, the variables of understanding, motivation, and attitudes about the chartered accountant (CA) profession have a positive and significant effect to student interest in chartered accountant (CA).Keywords : Understanding, Motivation, Attitudes, Chartered Accountant (CA) Profession.
PENGARUH NORMA SUBJEKTIF, MOTIVASI INVESTASI, PENGETAHUAN INVESTASI, PERSEPSI RETURN DAN LITERASI KEUANGAN TERHADAP MINAT MAHASISWA BERINVESTASI SAHAM DI PASAR MODAL (Studi Empiris Pada Mahasiswa Akuntansi FEB UNISMA dan UNIBRAW di Malang) Ernia Taufiqoh; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 05 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT       This study aims to determine the effect of subjective norms, investment motivation, investment knowledge, perceptions of return and financial literacy on the interest of students investing in capital markets in accounting students undergraduate programs in Malang. Viewed from previous studies that were inconsistent with the results, so this motivated the writer to re-examine the research. The population is active students of the 2016 class of Accounting majoring in the Faculty of Economics and Business, Islamic University of Malang and Brawijaya University, and the sample used is 83 respondents. This data collection is done through a questionnaire. The data analysis in this research uses SPSS version 16. This sampling technique uses purposive sampling method and data testing techniques used in this study include descriptive tests, validity, reliability, normality tests, classic assumption tests and multiple linear regression analysis .       The results of the analysis show that: subjective norms, investment motivation, perceptions of returns have a significant effect on students' interest in investing in the stock market, while investment knowledge and financial literacy have no significant effect on the interest in stock investment in the capital market. Keywords: Investment Interest, Subjective Norms, Investment Motivation, Investment Knowledge, Perception Return, Financial Literacy.
PENGARUH PENGETAHUAN AKUNTANSI DAN KEPRIBADIAN WIRAUSAHA TERHADAP KINERJA MANAJERIAL (Studi pada UMKM Batik Tulis Kabupaten Probolinggo) Ferina Firdayanti; Nur Diana; Junaidi Junaidi
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

ABSTRACTThe purpose of this study was to determine the effect of accounting knowledge and entrepreneurial personality on managerial performance. The population in this study was the Batik UMKM in Probolinggo District. “The sample selected using purposive sampling and obtained as many as 108 respondents. based on established criteria. This research uses multiple linear regression models. The results of this study indicate that” accounting knowledge and entrepreneurial personality affect managerial performance. Accounting knowledge has a positive effect on managerial performance. Entrepreneurial personality has a positive effect on managerial performance.Keywords : Accounting knowledge, entrepreneurial personality, and managerial performance
PENGARUH MOTIVASI BELAJAR, PENYALAHGUNAAN TEKNOLOGI INFORMASI DAN INTEGRITAS MAHASISWA TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI SEBAGAI CALON AKUNTAN (Studi Kasus Pada Mahasiswa Akuntansi Universitas Islam Malang) Chandra Febyani Putri Mulyadi; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study is to determine the effect of learning motivation, misuse of information technology and student integrity on the academic cheating behavior of accounting students as prospective accountants for accounting students at the Islamic University of Malang. This research is an associative quantitative research and uses a descriptive quantitative design. Data collection was collected using a questionnaire. The sample used by the researchers using purposive sampling technique, and using the slovin formula calculation determine the number. The technique used by the researcher is Multiple Linear Regression Analysis with the help of SPSS 21.The results of this study stated that learning motivation and student integrity have no effect on the academic cheating behavior of  accounting students as prospective accountants, while the misuse of information technology has a significant positive effect on the academic cheating behavior of accounting students as prospective accountants. And simultaneously all independent variables affect the dependent variable.Keywords : learning motivation, misuse of information technology, student integrity, academic cheating behavior.
EFEKTIVITAS FRAUD DIAMOND DAN FRAUD PENTAGON DALAM MENDETEKSI KECURANGAN PADA LAPORAN KEUANGAN PERUSAHAAN IDX30 YANG TERDAFTAR DI BEI 2018-2020 Wanda Alisah Sastiana; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 01 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to see the effectiveness of the theory of fraud diamond and fraud pentagon in detecting fraudulent financial statements in IDX30 companies listed on the Indonesia Stock Exchange in 2018-2020. The population in this study was 30 IDX companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 – 2020. This research is included in the type of quantitative research because it uses secondary data. The sample of this study was taken from the population using the purposive sampling technique and obtained a sample of 18 companies with the criteria used. The results of this study are the elements of Fraud diamond and Fraud pentagon, namely Pressure (External Pressure), Opportunity (Ineffective Monitoring), Rationalization (Auditor Change), Capabilities (Director Change), and Arrogance (Frequent Number from Ceo). Simultaneously affects in detecting fraudulent financial statements, but partially elements of fraud diamond and fraud pentagon have no significant effect in detecting fraudulent financial statements in companies listed on the Indonesia Stock Exchange 2018-2020Keywords: financial statement fraud, Fraud diamond, Fraud Pentagon, Pressure, Opportunity, Rationalization, capabilities, Arrogance
PENGARUH GOOD CORFORATE GOVERNANCE DAN PROFITTABILITAS TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Empiris Pada Perusahaan Yang Tercatat di Bursa Efek Indonesia) Juriyandi Juriyandi; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

Good corporate governance is a sequence of policy processes, institutions that influence corporate leasing, processing and control. Good corporate governance includes the relationship between stakeholders in the company in growing customer trust and preventing mistakes in decision making to maximize shareholder wealth through increasing company value. In line with this development, Law No. 40 of 2007 (Article 66 paragraph 2) concerning Limited Liability Companies requires companies whose business in natural resources to carry out social and environmental responsibilities and report them to annual reports as corporate accountability so that stakeholders can value them. CSR is the commitment of PT in developing sustainable economy in order to improve the quality of life and the environment. Keywords: Good Corporate Governance, profitability, Disclosure of Corporate Social Responsibilities
PENGARUH TINGKAT PEMAHAMAN, KEPATUHAN DAN KETEGASAN SANKSI PERPAJAKAN TERHADAP KEWAJIBAN PERPAJAKAN UMKM DI KOTA MALANG Muhammad Erdin Riduwani; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of the level of understanding, compliance and firmness of tax sanctions on the taxation obligations of MSME in Malang City. The population in this study is the taxpayers of MSME actors who are registered at the Tax Office (KPP) Pratama Malang Utara. This study uses quantitative research to take primary data which is taken through distributing questionnaires to taxpayers of MSME actors who are registered at the Tax Office (KPP) Pratama Malang Utara. There are 100 respondents who were used as samples in this study. This study uses multiple regression analysis. The results of this study are that simultaneously, the variable level of understanding, compliance and firmness of sanctions has an effect on taxation obligations. Partially the level of understanding variable has a positive and significant effect on taxation obligations. Partially, the Compliance variable does not have a significant effect on Tax Liability. Partially the Firmness of Sanctions variable has a positive and significant effect on Taxation Obligations  Keywords: Level of Understanding, compliance and strictness of tax sanctions, tax obligations
ANALISIS PENGARUH AUDIT TENURE, STRUKTUR CORPORATE GOVERNANCE, DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Kasus Perusahaan Manufaktur yang Terdaftar di BEI Periode 2018-2020) Laila Nur Rosyidah; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of audit tenure, corporate governance structure, and the size of a public accounting firm (KAP) on the integrity of financial statements, the population in this study are manufacturing companies listed on the Indonesian stock exchange for the 2018-2020 period as many as 193 companies with a sample determination using purposive sampling technique in order to obtain 35 samples. This type of research is using quantitative methods, classified as the type of correlational research. The data used is secondary data with the type of documentation data. The data analysis method used is logistic regression analysis, descriptive statistics, multicollinearity test, test assessing the whole model, test the coefficient of determination, and test the feasibility of the regression model.The results of the study partially audit tenure variables have no significant effect on the integrity of financial statements, the corporate governance structure variable: managerial ownership has no significant effect on the integrity of financial reports, institutional ownership has no significant effect on the integrity of financial statements, the audit committee has a significant positive effect on the integrity of financial statements, and the variable of KAP size has a significant positive effect on the integrity of financial statements.Keywords: audit tenure, corporate governance structure, and size of public accounting firm.
Pengaruh Ukuran Perusahaan, Likuiditas dan Profitabilitas Terhadap Pengungkapan CSR Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2018-2021 Almaidah Khoiriah; Nur Diana; Junaidi Junaidi
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

CSR disclosure is an important aspect in the company's sustainability. It’s because companies that are profitable in the long term are companies that operate on the principle of sustainability. The company's decisions are not only based on the profit motive, but also consider the impact on the community around the company. The purpose of this study is to determine the effect of firm size, liquidity, profitability on CSR disclosure. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021. The purposive sampling technique is used by the writer for this research. The method of data analysis is using descriptive statistical analysis, normality test, classical assumption test, multiple regression analysis and hypothesis testing. The results showed that firm size had a negative but not significant effect, then liquidity had a positive and significant effect, while profitability had a positive but not significant effect.Keywords : Company size, liquidity, profitability and CSR
PENGUKURAN KINERJA BANK DENGAN PENDEKATAN EFISIENSI : STUDI TERHADAP PERBANKAN GO-PUBLIC DI INDONESIA Nur Febri Ainun D; Noor Shodiq Askandar; Anik Malikah
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 09 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT Performance is one indicator of the efficiency of a company. The measurement of banking performance commonly carried out by banks is by using financial ratios. However, measuring the performance of banks using financial ratios has not been able to show the actual operating conditions of a bank. To overcome these limitations, there are methods that can measure the performance of branch offices that are capable of handling many inputs and outputs, namely the Data Envelopment Analysis (DEA) method. DEA method is a linear program that aims to maximize input and output. This study aims to analyze the health efficiency of banks listed on the IDX. Object research in this study uses 42 banks on the IDX. This study uses the Data Envelopment Analysis (DEA) method using an intermediation approach and uses output maximization. This study uses input variables consisting of savings, assets, and labor costs and uses output variables consisting of credit or financing, and income. The results showed that relatively efficient banks for 2 consecutive years were 5 banking companies that were able to properly maintain their financial stability, among others: Bank Artos Indonesia Tbk, Bank Ina Perdana, Bank Mandiri, Bank Victoria International and Bank Mayapada. Keywords: DEA (Data Envelopment Analysis), Performance Efficiency. Bank. 

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