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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 1,086 Documents
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PENGARUH E-FILING, E-BILLING, E-FAKTUR DAN E-SPT TERHADAP KEPATUHAN PAJAK PADA BMT DI KOTA MALANG Muhammad Wildan; Abdul Wahid Mahsuni; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to understand the impact of e-filing, e-billing, e-invoicing, and e-SPT on tax compliance at Baitul Maal Wattamwil in Malang City. This type of study is explanatory research using primary data. The population in this study is Baitul Maal Wattamwil in Malang City, which is 39 BMTs. Determination of the sample using the saturated sampling method is the method of determining the sample if the entire population is used as a sample. In this study, the sample is the Manager at Baitul Maal Wattamwil in Malang City. The data analysis method used is multiple linear regression analysis through the help of SPSS 20. Based on the results of the study that has been completed, it shows that simultaneously e-filing, e-billing, e-invoicing, and e-SPT on tax compliance at Baitul Maal Wattamwil in Malang City. Partial testing shows that all variables affect tax compliance at Baitul Maal Wattamwil in Malang City. Keywords: e-filing, e-billing, e-invoicing, e-SPT and tax compliance.
Pengaruh Perilaku Belajar, Gaya Mengajar Dosen, dan Kecerdasan Emosional Terhadap Pemahaman Mahasiswa pada Mata Kuliah Pengantar Akuntansi Veri Rahardian; Noor Shodiq Askandar; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi Februari 2023
Publisher : Universitas Islam Malang

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Abstract

This research is an associative study to analyze the relationship or relationship or correlation between Learning Behavior, Lecturer Teaching Style, and Emotional Intelligence on Students Understanding of Introductory Accounting Courses. The population in this study is students of the Islamic University of Malang in Accounting study program from 2019 to 2020. The sampling technique used in this study was simple random sampling. The results showed that learning behavior had a positive and significant effect on students understanding of introductory accounting courses. The higher the level of learning behavior, the more it affects student understanding. The teaching style of the lecturer has a positive and significant effect on students' understanding of the introductory accounting course. The higher the level of the lecturer's teaching style, the more it affects student understanding. Emotional intelligence has a positive and significant effect on students' understanding of introductory accounting courses. The higher the level of emotional intelligence, the more it affects student understanding. The coefficient of determination R² which shows 0.532, it means that 53.20% student understanding is influenced by learning behavior, lecturer teaching style, and emotional intelligence, while the remaining 46.80% student understanding is influenced by other variables not examined in this study.Keywords: Learning behavior, lecturer teaching style, emotional intelligence, accounting courses
PENGARUH VARIABILITAS HARGA POKOK PENJUALAN, RASIO LANCAR, VARIABILITAS PERSEDIAAN, PERPUTARAN PERSEDIAAN TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN Shofyah Shofyah; Nur Hidayati; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 11 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTIONIn Financial Accounting Standards, inventory is one asset that has a fairly large value and is an important asset both in number and role in company activities. Inventory is also an important part of the company's activities, both trading companies and manufacturing companies, because inventory of one asset is very important as a source of corporate income. The purpose of this study is to determine the effect of cost of goods sold, current ratio, inventory variability, inventory turnover to the selection of inventory accounting methods. The object of this study consists of manufacturing companies listed on the Indonesian stock exchange from 2015-2017. The method used is statistics that aim to test hypotheses using the logistic regression method. According to the Statement of Financial Accounting Standards (PSAK) No. 14 (revised 2015), inventories are assets available for sale in terms of raw materials or equipment for use in the process or provision of services. The AVERAGE accounting method is used by most manufacturing companies. The AVERAGE method is used by 13 sample companies, while the FIFO method is used by 5 sample companies. Keywords: Cost of goods sold, current ratio, inventory variability, inventory turnover.
ANALISIS POTENSI FRAUD PENGGUNAAN DANA DESA KEPADA MASYARAKAT TERDAMPAK COVID-19 DI DESA SE-KECAMATAN TEMPURSARI KABUPATEN LUMAJANG Selva Fersa Sonia; Dwiyani Sudaryanti; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to analyze the potential for fraud in the use of village funds to communities affected by Covid-19 in villages throughout the Tempursari District, Lumajang Regency. This research was conducted by distributing questionnaires to village officials at the Village Office in Tempursari District, Lumajang Regency. The method used in this research is descriptive research with a quantitative approach. The population in this study was 56 village officials, and the sample used was 52 people. The data analysis technique used in this study is SPSS Statistics for Windows 25. The results of this study reveal that individual morality (X1) affects the potential for fraud in the use of village funds for communities affected by Covid-19 (Y). Law enforcement (X2) affects the potential for fraud in the use of village funds for communities affected by Covid-19 (Y). Organizational Culture (X3) has no effect on the potential for fraud in the use of village funds for communities affected by Covid-19 (Y). The competence of the apparatus (X4) affects the potential for fraud in the use of village funds for communities affected by Covid-19 (Y).Keywords: Fraud Potential, Individual Morality, Law Enforcement, Organizational Culture, Apparatus Competence
PENGARUH TOTAL ARUS KAS, KOMPONEN ARUS KAS DAN LABA AKUNTANSI TERHADAP RETURN SAHAM (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019) Sri Wahyuningsih; Dwiyani Sudaryanti; Arista Fauzi Kartika Sari
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

This study aims to analyze the effect of total cash flow, cash flow components and accounting profit on stock returns. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) with an observation period of 2017-2019. The sampling techniqu is purposive sampling, in order to obtain a sample of 61 manufacturing companies for the 2017-2019 period. Data analysis is multiple linear regression. The results showed that total cash flow, operating cash flow, investment cash flow, financing cash flow and accounting profit simultaneously had a significant effect on stock returns. Based on the partial test results, Total Cash Flow, Operating Cash Flow, Investment Cash Flow, Financing Cash Flow and Accounting Profit have a positive and significant effect on Stock Returns. This research contribute to signaling theory.Keywords : Total Cash Flow, Operating Activity Cash Flow, Investment Activity Cash Flow, Financing Activity Cash Flow, Stock Return.
PENGARUH PENERAPAN E-REGISTRATION, E-FILING DAN E-BILLING TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA MALANG 2021 Safitri Safitri; Nur Diana; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 11 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The effect of the application of e-registration, e-filing and e-billing on individual taxpayer compliance in Malang City 2021. The aims of this study are: 1. To determine the effect of e-registration implementation on taxpayer compliance in Malang City. 2. To determine the effect of the implementation of e-filing on taxpayer compliance in the city of Malang. 3. To determine the effect of the implementation of e-billing on taxpayer compliance in the city of Malang. 4. To determine the effect of applying e-registration, e-filing and e-billing simultaneously has a significant effect on individual taxpayer compliance in Malang City. The data collection method applies a questionnaire and the data analysis method applied in this study 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 variables e-registration, e-filing and e-billing which both have a significant effect both simultaneously and partially on taxpayer compliance in the city of Malang.Keywords: e-registration, e-filing, e-billing and individual taxpayer compliance
PENGARUH GOOD CORPORATE GOVERNANCE DAN STRUKTUR KEPEMILIKAN TERKADAP KINERJA PERUSAHAAN Rizqi Waluya Ningsih; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research aims to determine the effect of good corporate governance and ownership structure on firm performance. This study uses secondary data form financial reports obtained from BEI. The sample selection is done by purposive sampling method. Data analysis using the classical assumption test and multiple linear regression. Indicators of good corporate governance in this study is independent commissioner, board of director, and audit committee. Indicators of ownership structure in this study is managerial ownership and institutional ownership. Firm performance indicators, namely ROE (Return On Assets). The study population was a company BUMN listed on Indonesia Stock Exchange in 2015-2017Keyword: corporate governance, institutional ownership, managerial ownership, independent commissioner, board of director, audit committee, ROE.
PENGARUH LEVERAGE, PROFITABILITAS, LIKUIDITAS DAN KOMPOSISI ASET TERHADAP KECURANGAN PELAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2018-2020 Nabila Soviatul Fitria; Anik Malikah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This research was the purpose of knowing the effect of Leverage, Profitability, Liquidity, and Asset Composition on Fraudulent Financial Reporting in manufacturing companies listed on the Indonesian Stock Exchange for the period 2018-2020. This research using logistic regression analysis. The result in this study is indicate that simultaneously Leverage, Profitability, Liquidity, and Asset Composition has effect on Fraudulent Financial Reporting. Leverage and Profitability. Meanwhile partially shows that Leverage and Profitability has effect on Fraudulent Financial Reporting. Liquidity and Asset Composition has no effect on Fraudulent Financial Reporting.Keywords: Leverage, Profitability, Liquidity, Asset Composition, Fraudulent Financial Reporting
ANALISIS PENGARUH KINERJA DENGAN KONSEP KONVENSIONAL DAN KONSEP VALUE BASED TERHADAP RETURN SAHAM (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI PERIODE 2017-2020) Lutvi Ahmad Ardiansah; Abdul Wahid Mahsuni; Hariri Hariri
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

This study aims to determine performance analysis with conventional concepts and value-based concepts in stock returns. The population in this study are manufacturing companies in the basic and chemical industry sectors listed on the Indonesian stock exchange for the period 2017-2020. The sampling technique is purposive sampling technique, the selected sample is 22 companies. The data was taken using the documentation method. The data analysis method used is multiple regression analysis with SPSS software version 14 (Product Statistics and Solution services version 14). The test data used are the simultaneous hypothesis test (f), the coefficient of determination (R2), and the partial hypothesis test (t). The results showed that simultaneously the independent variables did not have a positive effect on the dependent variable. Based on the results of the coefficient of determination, the Adjusted R value was 9.3% while the remaining 90.7% was influenced by other variables not included in this study. Based on the partial test results that return on investment, return on equity, operating cash flow and economic value added do not have a positive effect on stock returns.Keywords : Return On Investment, Return on Equity, Operating Cash Flow, Economic Value Added and Stock Return.
ANALISIS IMPLEMENTASI ETIKA BISNIS, STRATEGI MANAJEMEN, DAN EFESIENSI PENGOLAHAN PADA UMKM WANITA SINGKONG JAYA TERHADAP SISTEM SOSIAL EKONOMI DI DESA SUKOWILANGUN Dinanda Primanagari; Moh. Cholid Mawardi; Siti Aminah Anwar
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

In this era especially during the pandemic, villages must be smarter in building the economy and make the village an independent village which must have micro, small and medium (UMKM) businesses that are able to help the village economy. In business, especially small and medium (UMKM) enterprises, micro must pay attention to business ethics, management strategies and good and correct processing efficiency because this is also one of the reason for the cracking of an business, from the results of the study, it was found that several problems were caused by a lack of understanding related to business ethics and their solutions so that this research was to meet the needs of UMKM actors in understanding and implementing business ethics, management strategies and processing efficiency.Keywords : UMKM, business ethics, management strategies and processing efficiency 

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