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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 LINGKUNGAN KERJA, PENGAKUAN PROFESIONAL, PELATIHAN PROFESIONAL dan NILAI – NILAI SOSIAL TERHADAP PILIHAN KARIR MAHASISWA SEBAGAI AKUNTAN PUBLIK (Studi Kasus pada Mahasiswa Jurusan Akuntansi di Universitas Islam Malang) Ayu Octavia Listiana; Nur Diana; Afifudin Afifudin
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

ABSTRACTThis study aims to determine the effect of work environment, professional recognition, professional training and social values on student career choices as public accountants (a case study of accounting students at Malang Islamic University). The population in this study were undergraduate students of Accounting Department, Faculty of Economics and Business, Islamic University, class of 2016. The samples in this study were to use purposive sampling technique, namely sampling based on certain criteria. The selected sample is 67 respondents. Data collection was carried out by using a questionnaire method. The data analysis method used is multiple regression analysis. The test data used are simultaneous hypothesis testing (f), determination coefficient (R2), and partial hypothesis testing (t). The results showed that the independent variables simultaneously had a significant effect on the dependent variable. Based on the results of the determination coefficient test, it was found that the Adjusted R value was 62.4%, while 37.6% was the contribution of other variables which were not explained in this study. Based on the partial test results of work environment variables, professional recognition, professional training and social have a positive effect on student career choices as public accountants. Keywords: the effect of work environment, professional recognition, professional training and social values and student career choices as public accountants
AUDIT DELAY DAN FAKTOR – FAKTOR YANG MEMPENGARUHINYA (STUDI KASUS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2016 - 2019) Faradila Bugis; Maslichah Maslichah; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 10 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study was conducted to analyze the effect of Profitability, Size of Public Accountants and Audit Committee on Audit Delay Case studies of Manufacturing Companies Listed on the Indonesia Stock Exchange 2016-2019. The sample used in this study is a manufacturing company sub-sector of the Consumer Goods Industry which is listed on the Indonesia Stock Exchange (IDX) for the period 2016 – 2019. Based on the test results in the previous chapter, it can be concluded that the simultaneous test results show that Profitability, Size of KAP and Committee Audit has a significant effect on Audit Delay in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2019. The partial test results show that Profitability has a significant negative effect on Audit Delay in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2019. Test results Partially shows that KAP size has a significant positive effect on Audit Delay in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2019. Partial test results show that the Audit Committee has no significant effect on Audit Delay in Manufacturing Companies Listed on the Indonesia Stock Exchange 2016-2019.Keywords: Profitability, KAP Size, Audit Committee, Audit Delay
ANALISIS PENERAPAN AKUNTANSI ASET TETAP BERBASIS AKRUAL DALAM PENYAJIAN LAPORAN KEUANGAN PADA PEMERINTAH DAERAH TIMUR KABUPATEN PAMEKASAN (Studi kasus pada Dinas Pemberdayaan Masyarakat dan Desa Kabupaten Pamekasan) Farhan Alif Wahyudi; Maslichah Maslichah; Dwiyani Sudaryanti
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

The government plays a role in improving financial information in the management of financial statements, so it is necessary to reform the financial statements as a basis. Fixed asset management is an effort to increase effectiveness, efficiency, and create more value in managing assets. The Pamekasan Regency Government in carrying out activities and implementation obtains an allocation of funds from the Regional Revenue and Expenditure Budget (APBD). Therefore, the Pamekasan Regency Government is obliged to prepare financial reports as a form of regional financial reports that have been obtained. The purpose of this study was to determine the application of accrual-based fixed asset accounting in financial statements based on PP No. 71 of 2010. This research method uses a qualitative approach with qualitative descriptive research. The results of this study indicate that the application of accrual-based fixed asset accounting in financial statements is in accordance with Government Regulation Number 71 of 2010, although it is still 80% with information system constrains, inadequate human resources, shortage of accounting experts and no application (SIMRAL) for support the system.Keywords : Effectiveness, Fixed Assets, Accruals, Financial Reports, PP No. 71 of 2010, Local Government. 
PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP PERINGKAT OBLIGASI Reyvina Yuandani Putri; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to find out how the influence of Profitability, Liquidity and Good Corporate Governance on Bond Rankings in banking companies listed on the Stock Exchange for the period 2016-2018. The population in the study were banking companies listed on the IDX, which numbered 14 banking companies which were taken using purposive sampling technique, namely the selection of samples according to certain criteria. The data collection method used is the documentation method, namely by studying and using annual reports obtained from the IDX. The data analysis technique used in this study is multiple linear regression, classic assumption test. The results of the study prove that partially profitability variables have a positive effect on bond ratings, while the variables of liquidity, solvability, managerial ownership, institutional ownership, board of commissioners and audit committees do not significantly influence bond ratings. Simultaneously profitability, liquidity, solvency, managerial ownership, institutional ownership, board of commissioners, audit committees jointly have a significant effect on bond ratings.Keywords: Profitability, Liquidity, Solvability, Managerial Ownership, Institutional Ownership, Board of Commissioners, Audit Committee
PENGARUH EARNING PER SHARE (EPS), DIVIDEND PER SHARE (DPS) DAN RETURN ON EQUITY (ROE) TERHADAP HARGA SAHAM (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di BEI Periode 2016-2019) Seny Tiara; Anik Malikah; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this research is to find out how the effect of earnings per share (EPS), Dividend Per Share (DPS) and Return On Equity (ROE) on Stock Prices. In this study EPS, DPS and ROE are the independent variables while the stock price is the dependent variable. The data used in this study are secondary data. The population in this study are mining companies listed on the Indonesia Stock Exchange in the 2016-2019 period. Data collection techniques using purposive sampling. In this study using multiple regression analysis. The results of this study are simultaneously variable Earning per Share (EPS), Dividend per Share (DPS) and Return on Equity (ROE) simultaneously affect the Stock Price. And partially Earning per Share (EPS) has a significant positive effect on stock prices, Dividend per Share (DPS) has a positive effect on stock prices and Return on Equity (ROE) has a significant positive effect on Stock Prices.Keywords: Earning per Share (EPS), Dividend per Share (DPS) and Return on Equity (ROE) and Share Prices
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA UMKM DI KOTA MALANG Muissu Amina; Moh. Amin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This research was conducted with the aim of knowing the effect of user involvement, personal skills, training and education, as well as top management on the performance of the Accounting Information System at UMKM in Malang City. This research is a descriptive quantitative type because it explains the results of statistical tests. Sampling in this study is UMKM registered in Diskopindag Malang City by using the calculation of the formula Slovin, so it can be known to have 84 respondents. The data source in this study is primary data by distributing questionnaires and measuring the Likert scale. Based on the results of various tests in this study, it can be concluded that, simultaneously and partially user involvement, personal skills, training and education, and top management have a significant positive effect on the performance of the accounting information system.Keywords: User Involvement, Personal Skills, Training and Education, Top Management, and Accounting Information System Performance.
PERSEPSI DAN MINAT MAHASISWA TERHADAP PEMAHAMAN MATA KULIAH AKUNTANSI KEUANGAN (Studi Kasus Pada Mahasiswa Akuntansi Unisma) Zakiyatun Nufus; Noor Shodiq Askandar; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This research was conducted with the aim of knowing the effect of students' perceptions and interests on understanding financial accounting courses. The population of this study were students majoring in accounting, Islamic University of Malang batch 2018. The sample determination used the Slovin formula and the number of respondents was 75 students. This research uses multiple linear regression model. The results showed that students' perceptions did not have a positive effect on financial accounting courses. Meanwhile, interest has a positive effect on financial accounting courses.Keywords: student perception, student interest and financial accounting.
Pengaruh Kesadaran Pajak, Tarif Pajak, dan Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak (Studi Kasus pada UMKM yang terdaftar di KPP Pratama Batu) Zufly Amrullah Hadi; Afifudin Afifudin; Siti Aminah Anwar
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

The Covid-19 Virus pandemic or often known as the Corona Virus has a considerable impact on economic sustainability, especially in the field of taxation. Taxes are the main source of state revenue which accounts for around 70% of all tax revenues (Salamah, 2020). The purpose of this study is to determine the effect of tax awareness, tax rates, and tax services on taxpayer compliance (Case study on MSMEs registered at KPP Pratama Batu). The population in this study is individual MSME taxpayers who are registered in KPP Pratama batu. In this study using the saturated sample technique so that the number of samples used in this study amounted to 100 taxpayers. The results showed that the tax awareness variable negatively affects taxpayer compliance, while the tax rate and tax service variables have a positive effect on taxpayer compliance.Keywords: Tax awareness, tax rate, tax service, KPP Pratama Batu
ANALISIS KEPATUHAN WAJIB PAJAK SEBELUM DAN SESUDAH PELAKSANAAN SUNSET POLICY DI BADAN PELAYANAN PAJAK DAERAH KOTA MALANG Lailatul Ilma Aulia; Afifudin Afifudin; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 02 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

This study aims to analyze how the impact of sunset policy of taxpayer compliance especially in Badan Pelayanan Pajak Daerah Kota Malang. The data used is the amount of taxpayers and Payer of tax. Data analysis technique used is descriptive analysis. The results have shown the amount of taxpayers and the payer of tax, experience the difference in the form of an increase between before and after sunset policy. Finally it can be conclude that the linkage sunset policy implementation in 2016 and 2017 of taxpayer compliance in Badan Pelayanan Pajak Daerah Kota Malang is influential on taxpayer compliance.
PERBANDINGAN TINGKAT KELENGKAPAN MANDATORY DISCLOSURE DAN VOLUNTARY DISCLOSURE INFORMASI AKUNTANSI (Studi empiris pada Perusahaan BUMN dan BUMS yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018) Salma Kholis Arjunawati; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

The purpose of this research is actually to find out clearly whether companies that have been managed and owned by the state, namely BUMN companies, have actually made disclosures of financial reporting that have been determined and authorized by Bapepam or are still lacking in making disclosures both compulsorily and voluntarily and as researchers compared the comparison to BUMS companies. Through  the calculation  of the index value of the completeness of the level of disclosure whose analysis results are used as a comparison using the t test (Independent Sample t-Test), where the results of the study indicate that the significance value (2-tailed) 0.000 < 0.05 which means H1 is accepted so it can be concluded that there are significant differences in  the level of completeness of mandatory disclosure of accounting information between BUMN and BUMS companies. then shows the significance value (2-tailed) 0.549 > 0.05 which means H2 is rejected so it can be concluded that there is no significant difference in the level of voluntary disclosure of accounting information between BUMN and BUMS companies. Keywords: Level of Completeness, Mandatory Disclosure, Voluntary Disclosure, BUMN, BUMS, Accounting Information.

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