cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 49   50   51   52   53 
PENGARUH FINANCING TO DEPOSIT RATIO (FDR), NON PERFORMING FINANCING (NPF), DAN BIAYA OPERASIONAL TERHADAP PENDAPATAN OPERASIONAL (BOPO) TERHADAP TINGKAT PROFITABILITAS (Studi Empiris pada Bank Umum Syariah yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2017) Isnaini Arofatul Azizah; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (862.275 KB)

Abstract

ABSTRACTThis research aims to know the influence of the Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), and Operating Expenses per Operating Income (BOPO) against Profitability (ROA). The analysis technique used to test the hypothesis is multiple regression. The statistical test used consists of the f test to test the variables together, the test of determination, and the t test to test partially. The classic assumption test consists of normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The research of this study indicate that the Financing to Deposit Ratio (FDR) and Non Performing Financing (NPF) variables has a significant negative effect on Profitability, while the Operating Expenses per Operating Income (BOPO) has no effect significant on Profitability. Keywords : Financing to Deposit Ratio (FDR), Non Performing Financing (NPF) Operating Expenses per Operating Income (BOPO) and Profitability.
PENGARUH INFLASI DAN NILAI TUKAR RUPIAH TERHADAP INDEKS HARGA SAHAM GABUNGAN (IHSG) DI BURSA EFEK INDONESIA (BEI) PADA MASA JELANG DAN SAAT PANDEMI COVID-19 An-Nisa Soeni; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.018 KB)

Abstract

This study aims to analyze the effect of inflation and the rupiah exchange rate on the Composite Stock Price Index (IHSG) on the Indonesian Stock Exchange (BEI) in the period leading up to and during the Covid-19 pandemic as measured using the Consumer Price Index (IHK), the exchange rate against the USD dollar. , the JCI average. The population in this study is all monthly time series data which includes the inflation rate, exchange rate and Composite Stock Price Index (CSPI) on the Indonesia Stock Exchange (IDX), the Central Statistics Agency (BPS) and Bank Indonesia (BI). The data analysis technique used is Multiple Linear Regression. This research hail shows that inflation has a positive effect on the JCI and the exchange rate has a negative effect on the JCI on the Indonesia Stock Exchange during and ahead of the Covid-19 pandemic. Keywords : Inflation, Exchange Rate and Composite Stock Price Index (JCI)
PENGARUH PENDAPATAN USAHA DAN BEBAN OPERASIONAL TERHADAP LABA BERSIH PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2013-2017 Halimatus Sa’diya; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 10 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (742.216 KB)

Abstract

ABSTRAKPerusahaan adalah organisasi yang didirikan oleh seseorang atau sekelompok orang atau badan lain yang kegiatannya melakukan produksi dan distribusi guna memenuhi kebutuhan ekonomi manusia. Kegiatan produksi dan distribusi umumnya dilakukan untuk memperoleh keuntungan atau laba dari usaha yang dijalankannya. Dalam proses produksi terdapat beban operasional yang harus dikeluarkan perusahaan. Laba bersih diperoleh dari hasil pendapatan usaha dikurangi beban operasional. Oleh karena itu, penulis melakukan penelitian untuk mengetahui pengaruh pendapatan usaha dan beban operasional terhadap laba bersih pada perusahaan tekstil dan garmen. Dalam penelitian ini penulis menggunakan metode asosiatif. Berdasarkan metode ini menunjukkan bahwa secara bersama-sama dapat dibuktikan semua variabel bebas (Pendapatan Usaha dan Beban Operasional) berpengaruh terhadap Laba Bersih Perusahaan. Pendapatan Usaha mempunyai pengaruh positif signifikan terhadap Laba Bersih Perusahaan Tekstil dan Garmen, artinya adalah bahwa semakin tinggi Pendapatan Usaha maka akan dapat meningkatkan Laba Bersih dan sebaliknya jika Pendapatan Usaha menurun maka akan dapat menurunkan Laba Bersih. Di sisi lain, Beban Operasional tidak mempunyai pengaruh signifikan terhadap Laba Bersih Perusahaan Tekstil dan Garmen. Hasil Uji Hipotesis secara parsial menunjukkan bahwa pendapatan usaha mempunyai pengaruh positif signifikan terhadap laba bersih perusahaan tekstil dan garmen artinya adalah semakin tinggi nilai pendapatan usaha maka semakin meningkatkan laba bersih dan Beban Operasional tidak mempunyai pengaruh signifikan terhadap Laba Bersih Perusahaan Tekstil dan Garmen. Hasil penelitian tidak menunjukkan hubungan yang signifikan, tapi mempunyai nilai korelasi negatif yang artinya semakin tinggi beban operasional akan mengakibatkan rendahnya laba yang akan diterima, sehingga perusahaan harus meminimumkan beban agar target laba yang diinginkan bisa tinggi.Kata kunci: Pendapatan Usaha, Laba Bersih, Beban Operasional. ABSTRACTA company is an organization found by a person or a group of people or other entities operate on production and distribution to meet the human economic needs. Generally, production and distribution are done to obtain profits or revenue from the operational business. There are operational expenses that a company must spend during the production process. Net income is obtained from the operational revenue that has been reduced by its operational expense. Therefore, to determine the effect of operational revenue and operational expense on net income in Garment and Textile Companies has become the object of this study. The researcher of this study was using associative method. Based on the method, it shows all variables (operational revenue and operational expense) have effect on the company’s net income. Operational revenue has significantly positive effect on net income in Garment and Textile Companies. That means the higher operational revenue would increase the net income and so in the vice verse, if the operational revenue going down then the net income would decrease as well. On the other side, operational expense has no significant effect on net income in Garment and Textile Companies. (Contribution of the research results) The hypothesis Test Result partially shows operational revenue has significant positive effect on the net income in garment and textile companies, which means the higher operational revenue, the higher net income and operational expense has no significant effect on the net income in garment and textile companies. This research result does not show significant correlation, but has negative correlation, which means the higher operational expense will cause the lower revenue that will obtained, so the company should minimize the expense so the revenue target can be higher.Keywords: Operational Revenue, net income, operational expense
"Pengaruh Audit Kinerja Sektor Publik Terhadap Akuntabilitas Publik Dengan Pengawasan Fungsional Sebagai Variabel Moderating " (Studi Empiris pada SKPD Pemerintah Kota Malang) Sunarti Mahmud; Abdul Wahid Mahsuni; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 10 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (972.492 KB)

Abstract

; "> ABSTRACTIn this era, along with the demands of society in order to Public Sector Organizations ismaintaining quality, professionalizm, public accountability and value for money in carrying out itsactivities as well as to ensure public accountability by public sector organism. Then required audittoward public sector organization. The purpose of this research is to know “How the influence ofPublic Sector Performance Audit toward Public Accountability, how the influence of FunctionalSupervisior toward Public Sector Performance Audit influencing Public Accountability, and how theinfluence of Functional Supervisior toward the relationship between Public Sector Performance Auditand Public Accountability on SKPD in the Government of Malang City”.The population in theresearch is all of SKPD in the Government of Malang City. The samples that used were Head Office ofSKPD in Malang City by purposive sampling method. Types of data used are primary data. The dataanalysis was used by multiple linier regression analysis. The result of this research shows that PublicSector Performance Audit, Functional Supervisior partially and Functional Supervisior and PublicSector Performance Audit have influence toward Public Accountability. And the Public SectorPerformance Audit and Functional Supervisior simultaneosly have influence toward AccountabilityPublic.Keyword : Public Sector Performance Audit, Accountability Public, Functional Supervisior
Pengaruh Alokasi Dana Desa, Pendapatan Asli Desa (PADesa) dan Kebijakan Desa Terhadap Tingkat Kesejahteraan Masyarakat di Desa Ploso Kecamatan Selopuro Kabupaten Blitar Nila Khoirur Rosyidah; Anik Malikah; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.719 KB)

Abstract

This study aims to determine the effect of Village Fund Allocation, Village Original Income, and Village Policy on the level of community welfare in Ploso Village, Selopuro District, Blitar Regency. This study uses a type of quantitative research, using primary data obtained from the results of distributing questionnaires and in its measurement using a Likert scale. As for the secondary data, it was obtained from previous research, as well as the profile book of Ploso Village, Selopuro District, Blitar Regency. The population used in this research is the people of Ploso Village which consists of Ploso Hamlet and Kasim Hamlet. For sampling using the slovin formula and obtained a sample of 100 respondents. While in this study, the sampling technique used purposive sampling technique. The data analysis technique used IBM SPSS 25. From this study the results were obtained that: 1) Based on the results of the t test it was found that the Village Fund Allocation and Village Policy variables partially affected the level of community welfare in Ploso Village, Selopuro District, Blitar Regency, 2) Based on the test results t obtained that Village Original Income partially does not affect the level of community welfare in Ploso Village, Selopuro District, Blitar Regency.Keywords : Village fund allocation, village original income, village policy
PENGARUH PENERAPAN SISTEM AKUNTANSI PEMERINTAH DAERAH, PEMAHAMAN AKUNTANSI, DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH Dina Karima; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.86 KB)

Abstract

This research was conducted to determine the effect of the application of the local government accounting system, understanding of accounting, and adherence to laws and regulations on the performance accountability of local government agencies. The case study in this research is the sampan regency work unit. The sample used in this study were 78 respondents. This study uses multiple regression analysis. The results of this study are that simultaneously the variables of the Implementation of the Local Government Accounting System (X1), the Accounting Understanding variable (X2) and the Obedience to Laws and Regulations (X3) variables simultaneously have a significant influence on the Performance Accountability of Local Government Agencies. Whereas partially the variable of the application of the local government accounting system has a positive and significant effect on the accountability of the performance of local government agencies. Accounting understanding variables have a positive and significant effect on the performance accountability of local government agencies. The variable of accounting understanding has no effect on the accountability of the performance of local government agencies. Keyword: implementation of local government accounting systems, understanding of accounting, adherence to laws, regulation and performance accountability of local government agencies.
ANALISIS PEMBERLAKUAN PSBB TERHADAP NILAI TUKAR RUPIAH DAN STOCK RETURN (Studi Kasus Pandemi Covid-19 Tahun 2020) Rahmania Fitriani; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 10 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.906 KB)

Abstract

The purpose of this study is to analyze whether there are differences in the rupiah exchange rate and stock returns in the implementation of large-scale social restrictions (PSBB) during the 2020 Covid-19 pandemic. The sample in this study uses a purposive sampling technique. The research data obtained a sample of 194 manufacturing companies. The analytical method of this research is the Descriptive Statistical Test, Normality Test, and Hypothesis Testing. The results showed that there was a difference in the exchange rate before and after the implementation of the PSBB and there was a difference in stock returns before and after the implementation of the PSBB. Keywords : PSBB enforcement, Rupiah Exchange Rate, and Stock Return
ANALISIS PENERAPAN GREEN ACCOUNTING SESUAI PSAK 57 DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS PERUSAHAAN PERTAMBANGAN (Studi Empiris pada Perusahaan yang Listing di Bursa Efek Indonesia tahun 2014-2018) Anggi Choirun Nisa; Anik Malikah; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1009.694 KB)

Abstract

The existence of environmental problems due to the company's operations, and the demands of several parties who ask that the company can be responsible for each company's operations, from where the accounting clean up and start applying green accounting. This study aims to see how the influence of the adoption of green accounting in accordance with PSAK 57 and environmental performance on profitability. The companies sampled in this study are mining companies listed on the Indonesia Stock Exchange that have implemented green accounting in accordance with PSAK 57 and who have been registered in the PROPER environmental performance assessment program by analyzing the annual report for the period 2014 - 2018. The method in this study uses the SPSS program 21. The results of this study indicate that the application of green accounting in accordance with PSAK 57 and environmental performance significantly influence the profitability of companies with an influence of 48.6%.Keywords: Environmental Problems, Green Accounting, PSAK 57, Environmental Performance
PENGARUH KREDIT BERMASALAH DAN PERPUTARAN KAS TERHADAP LIKUIDITAS Eries Erviana; Noor Shodiq Askandar; Mohammad Amin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 12 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (713.11 KB)

Abstract

ABSTRACTThe purpose of this study was to determine 1) the effect of non-performing loansand cash turnover on liquidity, 2) the effect of non-performing loans on liquidity, and 3)the effect of cash turnover on liquidity. This study uses a quantitative approach because ituses data in the form of numbers. The population in this study are all Non ForeignExchange National Private Banks registered with Bank Indonesia. The sampling methoduses purposive sampling method, where there are 14 Non Foreign Exchange NationalPrivate Commercial Banks used as the sample studied. Data collection method usesdocumentation method. The analytical tool used is multiple regression analysis.The results show that 1) non performing loans and cash turnoversimultaneously have a significant effect on liquidity, 2) non performing loans have nosignificant effect on liquidity and 3) cash turnover has no significant effect on liquidity.Keywords: non-performing loans, cash turnover, liquidity
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING SECARA VOLUNTARY (Studi Empiris Terhadap Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2015) Nindi Zahroh Munfatehah; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 05 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (659.736 KB)

Abstract

ABSTRAKTujuan utama dari penelitian ini ialah untuk mengetahui pengaruh daripergantian manajemen, opini audit, dan financial distress (sebagai variabelindependen) terhadap auditor switching secara voluntary (sebagai variabeldependen). Populasi pada penelitian ini menggunakan metode purposive samplingdengan kriteria: (1) Perusahaan perbankan yang terdaftar di BEI menerbitkanlaporan keuangan yang telah diaudit oleh auditor independen secara lengkapselama periode 2011-2015. (2) Tidak diaudit oleh auditor/KAP yang sama selamakurun waktu penelitian (minimal 2 kali pergantian auditor/KAP). (3) Perusahaanyang diteliti menyajikan informasi yang lengkap berupa informasi namaauditor/KAP, nama CEO, total asset, total hutang, dan opini audit yang diberikanoleh auditor independen. Hasil analisis menunjukkan bahwa pergantianmanajemen, opini audit, dan financial distress tidak berpengaruh secara signifikanterhadap auditor switching secara voluntary.Kata Kunci : Pergantian Manajemen, Opini Audit, Financial Distress, AuditorSwitching, Voluntary, Purposive Sampling.ABSTRACTThe main purpose of this study is to know the effect of management changing,audit opinion, and financial distress (as independent variables) to voluntaryauditor switching (as dependent variable). Population in this study usingpurposive sampling method with criteria: (1) A banking company listed on IDXpublishes a financial report that has been complitely audited by an independentauditor during the period 2011-2015. (2) Not audited by the same auditor/PAFduring the research period (at least 2 times the turn of the auditor/PAF). (3) Thecompany studied presents complete information in the form of auditor/PAF nameinformation, the name of the CEO, the total assets, total debt, and the auditopinion provided by the independent auditor. The analysis showed thatmanagement changing, audit opinion, and financial distress are not significantlyinfluece voluntary auditor switching.Keyword : Management Changing, Audit Opinion, Financial Distress, AuditorSwitching, Voluntary, Purposive Sampling

Page 51 of 109 | Total Record : 1086

 49   50   51   52   53 

Filter by Year

2017 2026


Reset
Filter By Issues
All Issue Vol 15, No 01 (2026): e_Jurnal Ilmiah Riset Akuntansi Vol 14, No 02 (2025): e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023 Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi Februari 2023 Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023 Vol 11, No 12 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 11 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 11 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 10 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 10 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 01 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 01 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 10, No 14 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 13 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 12 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 11 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 10 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 09 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 03 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 03 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 9, No 12 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 11 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 10 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 09 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 08 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 07 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 06 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 9, No 06 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 8, No 11 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 10 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 09 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 08 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 07 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 06 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 05 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 05 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019 Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019 Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019 Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019 Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Juni 2019 Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019 Vol 7, No 12 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 11 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 10 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 09 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 08 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 07 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 06 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 05 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018 Vol 7, No 05 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018 Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018 Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018 Vol 7, No 01 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 01 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018 Vol 6, No 10 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 09 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 08 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 07 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 06 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 05 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 04 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 03 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 02 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 01 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6 (2017): e_Jurnal Ilmiah Riset Akuntansi More Issue