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Ahmad Murtaqi
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INDONESIA
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 1,077 Documents
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LABA PER SAHAM DAN UKURAN PERUSAHAAN SEBAGAI PENETU PEMBAYARAN DIVDEN PADA PERUSAHAAN PERBANKAN YANG GO PUBLIC Yuyut Dodi Indaya
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 06 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

AbstraksiThis research was conducted with the aim of: 1) to know the effect ofEarnings Per Share on Dividend Payment, 2) To determine the effect of CompanySize on Dividend Payout.The population used in this study are all banking companies listed inIndonesia Stock Exchange (BEI) in the year 2012-2015. The sample selectionusing purposive sampling. Based on the criteria, acquired 11 companies sampledin this study. The method used in this study using multiple linear regression.Based on the analysis can be put forward some conclusions as follows: 1) Ftest results show that Earnings Per Share and Company Size have significanteffect on dividend payout. 2) The result of t test shows that Profit Per Share hassignificant effect to dividend payment while firm size has no significant effect todividend payment.Keywords : Earning Per Share, Firm Size, Dividend Payout
ANALISIS PENGARUH KUALITAS AUDIT TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC)PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Ayu Mir’atus Sholihah; Nur Hidayati; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRAK             Penelitian ini dilakukan dengan tujuan menganalisis kualitas audit pada ERC. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2015 - 2017. Sampel dalam penelitian ini adalah 50 perusahaan manufaktur yang diproduksi selama periode tahun 2015 - 2017 di Bursa Efek Indonesia. Penelitian ini menggunakan Kualitas Audit sebagai variabel independen dan Koefisien Respon Pendapatan (ERC) sebagai variabel dependen. Metode analisis menggunakan Analisis Regresi Linear Sederhana. Berdasarkan hasil analisis diperoleh bahwa kualitas audit berpengaruh signifikan terhadap Earning Response Coefficient. (ERC) di perusahaan Manufaktur padaperiode tahun 2015 - 2017. Dengan demikian meningkatkan nilai ERC akan meningkatkan Kualitas Audit. Penelitian ini diharapkan mampu menjadi acuan atau pertimbangan manajemen perusahaan dalam pengambilan keputusan dan bagi investor untuk melakukan investasi terhadap sebuah perusahaanKata Kunci : Kualitas Audit, Earning Response Coefficient (ERC) dan Perusahaan ManufakturABSTRACT                This research was conducted with the aim of analyzing the audit quality of the ERC. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in the period 2015 - 2017. The samples in this study were 50 manufacturing companies produced during the period 2015-2017 on the Indonesia Stock Exchange. This study uses Audit Quality as an independent variable and Income Response Coefficient (ERC) as the dependent variable. The method of analysis uses Simple Linear Regression Analysis. Based on the analysis results obtained that audit quality has a significant effect on Earning Response Coefficient. (ERC) in Manufacturing companies in the period 2015 - 2017. Thus increasing the ERC value will improve Audit Quality. This research is expected to be a reference or consideration for company management in decision making and for investors to invest in a companyKeywords: Audit Quality, ERC and Manufacturing Companies
PERBANDINGAN HARGA SAHAM DAN VOLUME PERDAGANGAN SAHAM SEBELUM DAN SAAT COVID-19 Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Septi Muzdalifah; Maslichah Maslichah
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this research is to find out and explain the comparison of stock prices and stock trading volume before and during Covid-19 in manufacturing companies in the consumer good industry sector which are listed on the Indonesia Stock Exchange. The sample selection in this study was carried out using purposive sampling method with several specified sample criteria in order to obtain a sample of 49 companies. The data used in this study is secondary data, namely in the form of daily reports of each company that issues data on share prices and share trading volume. Then the data analysis techniques used in this research are descriptive statistics, normality test and hypothesis testing.The results in this study explain that stock prices and share trading volume show that there are significant differences before and during the Covid-19 incident, in this study it shows that stock prices have decreased after the Covid-19 incident, while the volume of stock trading has increased. after the Covid-19 incident.Keywords: Stock price, share trading volume, Covid-19.
PENGARUH DISIPLIN BELAJAR DAN LINGKUNGAN TEMAN SEBAYA TERHADAP PRESTASI BELAJAR MAHASISWA PROGRAM STUDI AKUNTANSI DI UNIVERSITAS ISLAM MALANG, UNIVERSITAS ISLAM NEGERI MALANG, DAN UNIVERSITAS MUHAMMADIYAH MALANG Lutfiyah Lutfiyah; 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

The purpose of this study was to examine the significant effect of learning discipline and peer environment on student achievement in accounting study programs at the Malang Islamic University, the Malang State Islamic University, and the Malang Muhammadiyah University. The population in this study were students of the Faculty of Economics & Business UNISMA, UIN, UMM Accounting class 2018, the sampling was carried out as many as 280 students. This study uses a quantitative approach, in collecting using a questionnaire and data analysis using descriptive statistics and multiple linear regression. The results showed that there was a significant influence between learning discipline and peer environment on student achievement in the accounting study program at the Malang Islamic University, the Malang State Islamic University, and the 2018 Muhammadiyah University of Malang.Keywords: learning discipline and peer environment and student achievement
ANALISIS PENYAJIAN LAPORAN KEUANGAN PESANTREN BERDASARKAN SAK ETAP PADA PONDOK PESANTREN ASSHOLACH PASURUAN Fitri Rizqy Amalia; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 10 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the process of preparing financial statements in terms of recognition, measurement, recording, disclosure and presentation at Assholach Islamic Boarding School. This research is included in this descriptive qualitative by using interviews and documentation. The results showed that Islamic Boarding Schools did not prepare financial reports in accordance with SAK ETAP for approach, assessment, recording and disclosure. Assholach Islamic Boarding School uses single entry bookkeeping to prepare its financial statements. Assholach only made one report. This is due to the lack of human resources regarding the presentation of financial statements based on SAK ETAP. Bank Indonesia and Ikatan Akuntansi Indonesia can prepare pesantren socialization regarding the recording and presentation of pesantren accounting.Keywords: financial reporting, accounting, islamic boarding school, SAK ETAP 
PERSPEKTIF MAQASHID SYARIAH PADA PENGUNGKAPAN ETIKA DAN TANGGUNG JAWAB SOSIAL BANK SYARIAH DI INDONESIA Nurul Nabilah; Maslichah Maslichah; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTIslamic banking are banking that are based on islamic law, both from the work system and the activities in it all in accordance with islamic law. Islamic bank ethics and social responsibility must also be in accordance with islamic principles. This research was conducted to determine and analysis ethical disclosure and social responsibility based on the maqashid sharia perspective on islamic banks in Indonesia. The objects used in this study are 11 Banks taken from Sharia Commercial Banks and Banks that have Sharia Business Units registered at Bank Indonesia. The study uses annual report in 2017 on the official website. Analysis of data using qualitative descriptive analysis. The result of this study obtained ethical disclosure based on islamic banking ethics disclosure index of 69%, the highest total disclosure were vision and mission indicators with a score of 86%, and the lowest value obtained by the zakat indicator with a value 0f 45%. While the disclosure of social responsibility in the perspective of maqashid sharia based on islamic social reporting index was 66% overall. For product and service indicators is an indicator that has the highest disclosure value of 100%, the lowest value is obtained by environmental indicators with a value of only 15%. From this it can be concluded that the communication between the banks management and stakeholders is necessary, in order to create sharia purpose is to benefit the ummah.Keyword : Islamic Banking, Eticha Disclosure, Social Responsibility, and Maqashid Syariah
HUBUNGAN MEKANISME GOOD CORPORATE GOVERNANCE, LEVERAGE DAN UKURAN PERUSAHAAN DENGAN KONSERVATISME AKUNTANSI Halimatus Sholikhah; Maslichah Maslichah; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
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Abstract

This research has aimed to analyze the influence of mechanism of good corporate governance, leverage and company size on accounting conservatism. The population in this study are manufacturing companies registered on the Stock Exchange in 2016-2018. This research used 57 companies that have been selected through a purposive sampling method for three year. The analytical model used in this study was multiple linear regression. The results of this study indicate simultaneously the independent commissioner variable, shareholding by affiliated commissioners, leverage and firm size significantly influence accounting conservatism. Partially independent commissioners, share ownership by affiliated commissioners and company size partially influential. While the size of the company has no effect on accounting conservatism.Keywords : accounting conservatism, mechanism of good corporate governance, leverage and company size
ANALISIS RASIO KEUANGAN SEBAGAI PENILAIAN KINERJA KEUANGAN (Studi Kasus pada PT. INTI (Industri Telekomunikasi Indonesia) Persero, PT. RNI (Rajawali Nusantara Indonesia) Persero dan Perum BULOG periode Tahun 2014-2015) Novyta Diah Ayu Putri Inandi; Nur Diana; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 09 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
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Abstract

Tujuan penelitian ini adalah untuk mengetahui kinerja keuangan pada PT. INTI (Industri Telekomunikasi Indonesia) Persero, PT. RNI (Rajawali Nusantara Indonesia) Persero dan Perum BULOG berdasarkan Rasio Likuiditas, Rasio Leverage/ Solvabilitas, Rasio Aktivitas dan Rasio Profitabilitas periode tahun 2014-2015. Analisis pada PT. INTI (Industri Telekomunikasi Indonesia) Persero, PT. RNI (Rajawali Nusantara Indonesia) Persero dan Perum BULOG yang mulai mengalami penurunan laba/ kerugian dan periode penelitian tahun 2014-2015. Hasil penelitian menunjukkan bahwa secara umum penurunan laba/ kerugian yang dialami perusahaan-perusahaan tersebut disebabkan oleh beberapa faktor internal perusahaan, yang meliputi penurunan hasil penjualan, biaya-biaya yang meningkat terutama biaya non usaha, kemampuan dalam membayar hutang harus tetap ditingkatkan dan pembelian aktiva yang digunakan perusahaan lebih ditujukan untuk kegiatan operasional. Kata kunci: rasio keuangan, kinerja keuangan, BUMN merugi, laporan keuangan.
PENGARUH DESENTRALISASI FISKAL, FISKAL STRES, DAN KINERJA KEUANGAN TERHADAP PERTUMBUHAN EKONOMI (Studi Empiris Pada Kota dan Kabupaten di Provinsi Jawa Timur) Ira Puspita Sari; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
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Abstract

This study aims to examine the effect of fiscal decentralization, fiscal stress, financial performance on economic growth in cities and districts in East Java. This type of research is quantitative. The data used are secondary data obtained indirectly through intermediaries, such as other people or documents. Secondary data in this study are the financial statements of the City / Regency governments in East Java. Next, the research variables were analyzed using multiple linear regression analysis in order to determine the direct or indirect effect of the variables on the research model. The results of the analysis show that the variables of fiscal decentralization, fiscal stress and financial performance significantly influence economic growth. In increasing economic growth in the era of fiscal decentralization, regional governments are given the authority to regulate and increase regional autonomy, namely fiscal needs and fiscal capacity (goods and services) so that the government is able to optimize its sources of economic revenue.Keywords: Fiscal Decentralization, Fiscal stress, Financial Performance, Economic Growth.
PENGARUH KREATIVITAS DAN MOTIVASI TERHADAP MINAT BERWIRAUSAHA MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS ISLAM MALANG Safitri Tasidjawa; Moh. Amin; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 13 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
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Abstract

Entrepreneurs can play a significant role in realizing the quality of society and the nation, one of which is instilling an entrepreneurial spirit and spirit. In addition to creativity, another factor that influences interest in entrepreneurship is entrepreneurship motivation because interest in entrepreneurship without motivation will not work in accordance with the abilities of an entrepreneur. interest in starting a business. So the main problem in the world of entrepreneurship (entrepreneurs) faced by someone is the lack of management experience or weak decision-making abilities are the main problems of business failure. Based on the above background, the importance of creativity and entrepreneurial motivation is one of the efforts to increase student interest in entrepreneurship. The focus of this research, especially students of the Faculty of Economics and Business, Islamic University of Malang, is expected to be able to shape the mindset, attitude, and behavior to become an entrepreneur (entrepreneur) so as to direct them to choose entrepreneurship as a career choice. Keywords: creativity, motivation, interest in entrepreneurship

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