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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 PERSEPSI DAN KOMPETENSI AKUNTAN PUBLIK DALAM PENGGUNAAN TEKNOLOGI INFORMASI TERHADAP SISTEM INFORMASI AKUNTANSI AKURAT DI MASA PANDEMI COVID-19 Geya Adiptadaniar; Nur Diana; M. Cholid Mawardi
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

This study aims to determine the effect of public accountants' perceptions on the use of information technology and the competence of public accountants in the use of information technology on accurate accounting information systems during the Covid-19 pandemic. The sample of 31 respondents from 33 questionnaires distributed to auditors who work at the Public Accounting Firm in Malang City. The analysis used in this research is a multiple linear regression model with SPSS analysis tool. The results showed that simultaneously the perceptions and competence of public accountants in the use of information technology had a significant effect on accurate accounting information systems during the Covid-19 pandemic. Whereas partially the public accountant's perception variable in the use of information technology had a positive and significant effect on accurate accounting information systems during the Covid-19 pandemic and the competency variables of public accountants in the use of information technology had a positive and significant effect on accurate accounting information systems during the Covid-19 pandemic. Keywords: Perceptions, competencies, public accountants, use of information technology, accurate accounting information systems during the Covid-19 pandemic.
DETERMINAN PEMILIHAN METODE AKUNTANSI PERSEDIAAN PADA PERUSAHAAN TEKSTIL DAN GARMEN DI BEI (Periode 2017-2019) Kirana Yuri Aprilia Maharani Dewi; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 14 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe research purpose to analyze the factors that work on the selection of  inventory accounting methods at  textile and garment companies listed on the Indonesia Stock Exchange. Firm variability, firm size, and current ratio are 3 independent variables that become element that work on the selection of accounting methods. While the inventory accounting methods (FIFO and average) is the dependent variable.The research sample used is textile and garment companies based on predetermined criteria (purposive sampling method). Through this purposive sampling method, a total of 8 textile and garment companies were listed on the Indonesia Stock Exchange for 3 periods from 2017 to 2019. The approach used in this study was quantitative with logistic regression analysis techniques.The test results using logistic regression from this study indicate that the 3 independent variables (company variability, company size and current ratio) significantly affect the selection of inventory accounting methods in textile and garment companies listed on the Indonesia Stock Exchange (IDX). Keywords : Firm Variability, Firm Size, Current Ratio, Inventory Accounting Methods
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN (Studi Kasus pada PT MULIA USAHA BERSAMA) Silvi Nurfiana; Noor Shodiq Askandar; Junaidi Junaidi
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 application of existing sales information systems in manufacturing companies at PT MULIA USAHA BERSAMA in Malang Regency. This type of research uses a qualitative method with a descriptive approach. The data obtain need are based on the results of interviews with research subjects. The technique used to analyze the existing sales system at PT MULIA USAHA BERSAMA is by collecting data and then processing it so that conclusions can be drawn what kind of sales system has been implemented. The result of this study is a sales accounting information system that has many benefits for owners and for students at the Islamic University of Malang.Keywords: Sales, System, Analysis
ANALISIS PERBEDAAN KINERJA KEUANGAN BANK SYARIAH DENGAN MENGGUNAKAN METODE EVA : Studi Kasus Pada PT. Bank Muamalat Tbk. Dan PT. Bank BRI Syariah Tbk. Periode 2015 – 2018. Miftakhul Huda; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 06 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT               This study intends to analyze the achievement of Islamic banking financial differences using the EVA method at Bank Muamalat and Bank BRI Syariah period of 2015-2018. The research subjects in this study were Bank Muamalat and Bank BRI Syariah the period 2015 - 2018. This research without using hypothesis testing because this research is classified as evaluation research. The researcher used the documentation research method in the form of a Bank Publication Financial Report issued by Bank Muamalat and Bank BRI Syariah 2015 - 2018 period. Financial statements are analyzed for each bank's financial performance using the EVA method to determine the differences in the financial performance of. Bank Muamalat and Bank BRI Syariah. the period 2015 - 2018. Analysis of the data in this study is a qualitative description by processing data into a graph then compared through a description approach, from the results of the calculation of EVA Bank Muamalat and Bank BRI Syariah the period 2015 - 2018. From the analysis of the data obtained the results of the study show that there are significant differences between the financial performance of pure Islamic banks and mixed Islamic banks using the EVA method.Keywords : financial performance, Islamic banks, and EVA methods.
FAKTOR-FAKTOR YANG MEMPENGARUHI MELEMAHNYA GOOD CORPORATE GOVERNANCE DI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2017-2019 Ropidah Sopiani; Abdul Wahid Mahsuni; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 08 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research was conducted to determine the factors that affect the weakening of good corporate governance in companies listed on the Indonesian stock exchange (BEI) in 2017-2019. In this study, 30 samples of companies listed on the Indonesian stock exchange (BEI) in 2017-2019 were taken. The analytical method used is multiple linear regression. Based on the results of the tests that have been carried out, it is concluded that simultaneously the variables of leverage, investment opportunities, and ownership concentration have a significant effect on the weakness of good corporate governance. The partial test results show that the leverage variable has a significant effect on weak good corporate governance, the investment opportunity variable has no significant effect on the weak implementation of good corporate governance, and the ownership concentration variable has a significant effect on weak good corporate governance.  Keywords : Leverage, investment opportunities, ownership concentration
PENGARUH JENIS INDUSTRI, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP KARAKTERISTIK PENGUNGKAPAN CSR (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI 2018 – 2020) Muhamad Salim; Anik Malikah; Afifudin Afifudin
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

This study aims to determine the effect of Industry Type, Company Size and Leverage on CSR Disclosure in Manufacturing Companies listed on the Indonesia Stock Exchange in 2018 - 2020. Based on the number of calculations, 85 companies were selected as samples. The results of the analysis using multiple linear regression analysis which shows that the type of industry, company size and leverage have a significant effect on Corporate Social Responsibility simultaneously. Partially, the test results show that the type of industry and company size have a significant effect, in contrast to Leverage, which has no significant effect.Keywords: Type of Industry, Company Size, Leverage, Corporate Social Responsibility.
PENGARUH TIME BUDGET PRESSURE, KOMPETENSI AUDITOR DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (Studi Kasus Pada KAP Kota Malang) Uhela Mawadati; Nur Diana; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study examines the effect of time budget pressure, competence, and auditors' independence on audit quality. The population in this study are auditors who work at the Public Accounting Firm in Malang City. A total of 60 respondents were successfully collected using the purposive sampling technique. The data used are primary in the form of questionnaires distributed to the auditors of each Public Accounting Firm in Malang. Data analysis was used using Multiple Linear Regression Analysis with the Statistical Package for the Social Science (SPSS). The test results show that time budget pressure, auditor competence, and auditor independence influence audit quality. Meanwhile, partially time budget pressure does not affect audit quality. However, the variables of auditor competence and auditor independence have a significant positive effect on audit quality.Keywords: audit quality, time budget pressure, competence, and independence of auditors.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI ISLAMIC SOCIAL RESPONSIBILITY (Studi Pada Perusahaan Manufaktur Yang Terdaftar Dalam Indeks Saham Syariah Indonesia Tahun 2012-2016) Siti Khotijah; Anik Malikah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 05 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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Abstract

AbstrakPenelitian ini dilakukan  untuk melihat seberapa besar pengaruh ukuran perusahaan, ROA, jumlah komisaris independen dan umur berpengaruh terhadap pengungkapan ISR disclousure. Populasi yang digunakan adalah perusahaan manufaktur yang terdaftar di BEI 2012-2016 dengan metode  purposive sampling  didapatkan sampel sejumlah 58 perusahaan sampel. Setelah dilakukan pengujian menggunakan regresi logistik didapatkan hasil penelitian bahwa hasil pengujian secara simultan menunjukkan bahwa secara Simultan ukuran perusahaan, ROA, jumlah komisaris independen dan umur perusahaan berpengaruh terhadap pengungkapan ISR disclousure. Secara parsial ukuran perusahaan dan jumlah komisaris berpengaruh sedangkan ROA dan Umur Perusahaan tidak berpengaruh Keyword : Capital Expenditure, Return On Asset. AbstractThis research was conducted to see how much influence the size of the company, ROA, the number of independent commissioners and age have an influence on the disclosure of ISR disclosure. Pupulation used is manufacturing companies listed on BEI 2012-2016 with purposive sampling method obtained a sample of 58 sample companies. After testing using logistic regression, the results showed that the simultaneous test results showed that Simultaneously the size of the company, ROA, number of independent commissioners and company age had an influence on ISR disclosure disclosure. Partially the size of the company and the number of commissioners have an effect while the ROA and Age of the Company have no effect.Keyword: Capital Expenditure, Return On Assets.
PENGARUH LIKUIDITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris pada Perushaan Manufaktur yang terdaftar di BEI Pada Periode Tahun 2016-2018) Anita Rachman; Afifudin Afifudin; M. Cholid Mawardi
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 the audit is to provide an objective assessment, impartiality and clarify the level of suitability of financial statements in a company. The results of the audit can be seen that the company's condition in reporting and financially can meet the company's survival or not. Companies that get going concern audit opinion are companies that have problems in finance, inability to pay interest, and a bad liquidation process. The issuance of going concern audit opinion will have an impact on the loss of public confidence in the company's image and company management. This will affect the continuity of business in the future. This study aims to determine the effect of liquidity and company growth on the provision of going concern audit opinion on manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period. The method of data collection in this study uses secondary data sources in the form of annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period of 2016-2018. This study uses purposive sampling with a total sample of 30 companies. The analytical method in this study uses the logistic regression method with SPSS 20 statistical software. Based on the test results, the liquidity and growth variables of the company simultaneously affect the going concern audit opinion. Partially, it can be concluded that liquidity has an influence on the going concern audit opinion. Meanwhile, company growth does not have a significant effect on going-concern audit opinion. Based on these results, companies and investors need to pay attention to the composition of the company's liquidity level. So the company can convince shareholders, and investors can minimize risk when investing.Keyword: Liquidity, Company Growth and Going Concern Audit Opinion.
PENGARUH GAYA KEPEMIMPINAN KEPALA DESA, BUDAYA DAERAH DAN PENGETAHUAN PERPAJAKAN MASYARAKAT DESA TERHADAP KEPATUHAN MASYARAKAT DESA MEMBAYAR PAJAK BUMI DAN BANGUNAN DI DESA NGAWEN KECAMATAN SIDAYU Roudhotus Sholihah; Afifudin Afifudin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

Roudhotus Sholihah. The Influence of Village Head Leadership Style, Regional Culture and Tax Knowledge of Village Communities on Village Community Compliance in Paying Land and Building Taxes in Ngawen Village, Sidayu District, Gresik Regency. The objectives of this study were a.) To analyze the influence of the leadership style of the village head, local culture and tax knowledge that affect the compliance of the village community b.) To analyze the influence of the leadership style of the village head on the obedience of the village community. c.) to analyze the influence of regional culture on the compliance of the village community. d.) to analyze the influence of tax knowledge on village community compliance. The data collection method applies a questionnaire and the data analysis method applied in this research is descriptive statistical analysis, research instruments, normality, classical assumptions, multiple linear regression analysis, and hypotheses. From the results obtained by the researcher, it can be proven that there is an influence of the leadership style variable of the Village Head through simultaneous or partial compliance with the villagers paying PBB in Ngawen Sidayu Gresik Village, and for regional cultural variables through simultaneous or partial influence there is an influence with the obedience of the village community to pay PBB in the village. Ngawen Sidayu Gresik, then the variable knowledge of taxation through simultaneous or partial influences has an effect on the obedience of the villagers paying PBB in Ngawen Sidayu Gresik Village.Keywords: Village Head Leadership Style, Regional Culture, and Tax Knowledge, Village Community Compliance.

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