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Ahmad Murtaqi
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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 PEMBIAYAAN (BAGI HASIL dan JUAL BELI), FINANCING TO DEPOSIT RATIO (FDR), DAN NON PERFORMING FINANCING (NPF) TERHADAP PROFITABILITAS BANK NON DEVISA SYARIAH (Tahun penelitian 2015 -2017) Budihariyanto Budihariyanto; Afifudin Afifudin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this research is to examine the effect of profit sharing financing,sale and purchase financing, FDR and NPF on the profitability level of Islamiccommercial banks. The sample in this study are 6 banks which are included asnon-foreign exchange sharia commercial banks. In this study the samplingtechnique used purposive sampling. The analysis technique used in the study ismultiple regression analysis. The results of this study indicate that the financingof profit sharing, sale and purchase financing and FDR has a positive influenceon profitability and the NPF has a negative effect on profitability.Keywords: sharing financing, purchase financing, FDR, NPF
PENGARUH FAKTOR KEPERILAKUAN ORGANISASI TERHADAP KEGUNAAN SISTEM AKUNTANSI KEUANGAN DAERAH (Studi Kasus Pada Instansi Pemerintahan Kabupaten Gresik) Shofiyah Shofiyah; Nur Diana; M. Cholid Mawardi
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

The purpose of this study is to obtain empirical evidence regarding the effect of training, clarity of objectives and superiors' support for the usefulness of the regional financial accounting system. This research was conducted at the Gresik Regency Government Office. Based on the purposive sampling method, a sample of 97 respondents was obtained. The data was collected by using a questionnaire, then testing the hypothesis using multiple regression analysis. Simultaneously training, clarity of objectives and superiors' support affect the usefulness of the regional financial accounting system. Partially the training variable, clarity of objectives and superiors' support have a positive influence on the usefulness of the regional financial accounting system. Keywords: training, clarity of purpose, superiors support and the utility of the regional financial accounting system
Pengaruh Tingkat Ekonomi, Pengetahuan Administrasi Perpajakan, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Pembayaran Pajak Bumi dan Bangunan (PBB) di Desa Selorejo Kecamatan Dau Kabupaten Malang Ike Anita; Anik Malikah; Afifudin Afifudin
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

The purpose of this research is to determine the effect of economic level, tax administration knowledge, and taxpayer awareness on compliance with land and building tax payments in the Selorejo Village, Dau Sub-district, Malang City. The population of this research are all taxpayers in the Selorejo Village, Dau Sub-district, Malang City are 1.124 people. Sample calculation using the slovin formula and resulted in as many as 92 respondents. This research included in quantitative research. Source of data comes from primary data through questionnaires and interviews. The data analysis method that used are descriptive statistical analysis and multiple linear regression analysis. The result of the research show that simultaneously economic level, tax administration knowledge, and taxpayer awareness have a significant effect on compliance with land and building tax payments in the Selorejo Village, Dau Sub-district, Malang City. Partially, the economic level has no effect on compliance with land and building tax payments, while tax administration knowledge and taxpayer awareness has a positive effect on compliance with land and building tax payments in the Selorejo Village, Dau Sub-district, Malang City.Keywords : Land and building tax, compliance, economic level, tax administration knowledge, taxpayer awareness.
ANALISIS PENGARUH RASIO KEUANGAN RISK BASED CAPITAL DAN EARLY WARNING SYSTEM TERHADAP FINANCIAL SOLVENCY PADA PERUSAHAAN ASURANSI JIWA SYARIAH DI INDONESIA Muhammad Rofiudin; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT This research was conducted to analyze the effect of Risk Based Capital and the Early Warning System Ratio on Financial Solvency at Sharia Life Insurance Companies in Indonesia. The sample in this study was a Sharia Life Insurance service company that is already on the OJK list and published financial reports in the research period, namely 2015 - 2017. The analytical technique used was Multiple Linear Regression using SPSS 20 For Windows software. Based on the results of hypothesis testing. Simultaneous test results concluded that simultaneously the RBC and EWS variables in which there is a ratio of claim expenses, surplus changes, liquidity ratio, management cost, and premium growth ratio affects the Financial Solvency. The partial test results show that the surplus changes ratio, Claim Load Ratio, and Risk Based Capital does not affect Financial Solvency. While the management cost ratio, Liquidity Ratio and Influential Growth of Influence on Financial Solvency.Keywords    :Risk Based Capital and Early Warning System ratio, Financial Solvency.
ANALISIS DAMPAK COVID-19 TERHADAP RETURN SAHAM DAN ABNORMAL RETURN SAHAM (STUDI EMPIRIS PADA PERUSAHAAN INFRASTRUKTUR TAHUN 2020) Asri Nadya Putri Yusuf; Maslichah Maslichah; Afifudin Afifudin
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 research was conducted to analyze how the impact before and after the emergence of covid-19 on stock returns and stock abnormal returns in infrastructure companies. The sample of this research is an infrastructure company that has complete daily stock price data. Sampling in this study used a purposive sampling technique by setting several criteria. This study focused on the 7 days window period before and 7 days of the entry of covid-19, namely on March 2, 2020. Paired sample t-test was used as data analysis for this study. From the research that has been done, it is known that there are differences in stock returns and abnormal stock returns before and during the covid-19 pandemic due to the impact of the covid-19, which is known from the sig (2-tailed) value of 0,045 and 0,046. Where sig (2-tailed) 0,05. Then H1 is accepted and H2 is Accepted. Keywords : Covid-19, Return, Abnormal Return, Infrastructure, Event Period
PENGARUH KONSERVATISME AKUNTANSI TERHADAP RELEVANSI NILAI LAPORAN KEUANGAN, MANAJEMEN LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI TAHUN 2016-2018) Mohammad Alfin; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 12 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

Accounting conservatism is a reaction that tends to be cautious in financial reporting that aims to make the financial statements produced by the company reflect the real condition of the company. This study was conducted to analyze the Effect of Accounting Conservatism on the Relevance of Financial Statements and Earnings Management with Managerial Ownership as a Moderation Variable. This method is determining the sample using purposive sampling, with several predetermined criteria, the total sample of 49 manufacturing companies listing on the Indonesia Stock Exchange in 2016 - 2018. Research data is secondary data obtained from the Indonesia Stock Exchange in 2016 - 2018. Technical Data analysis uses simple and multiple linear regression analysis. Based on the research carried out, it can be concluded that accounting conservatism has a significant influence on earnings management. Accounting conservatism has a significant influence on the value relevance of financial statements. Managerial ownership cannot influence the interaction of accounting conservatism on earnings management. Managerial ownership cannot influence the interaction of accounting conservatism on the value relevance of financial statements.Keywords: Accounting Conservatism The Value Relevance of Financial Statements, Earnings Management, Managerial Ownership
EFEKTIVITAS APLIKASI MOKA POS DALAM MENUNJANG KINERJA KARYAWAN (Studi Kasus Pada Coffee Shop Kota Madiun) Farista Akbar Yuliarto; Abdul Wahid Mahsuni; Junaidi Junaidi
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 study aims to determine the effectiveness of using the MOKA POS application in supporting employee performance. The subjects of this study were employees of Wisdom Coffee and Roastery, a coffee shop located at Jalan Captain Saputra Number 13 Madiun City. Data collection techniques using interviews. Based on the results of study, it was found that the very good category employees were able to make all menus, provide service less than or equal to 3 minutes, condition the place to be always neat with personal awareness, and arrive on time according to schedule. Meanwhile, employees in the good category are able to make 80% of the menu, provide less than or equal to 5 minutes of service, condition the place to always be neat with personal awareness, and have been late for less than 15 minutes. Employees of the moderate category are also able to make 80% of the menu but in providng service it takes more than 5 minutes, keeps the place tidy with several directions, and has been late for more than 15 minutes. From the results of interviews and attendance report data, it can be concluded that by analyzing the performance indicators of employees who use the MOKA POS application, it can determine te effectiveness of using MOKA POS to support employee performance.Keywords : Point of Sales, MOKA POS, employees performance
ANALISIS FAKTOR- FAKTOR YANG MEMPENGARUHI MINAT NASABAH ATAS TABUNGAN WADI’AH Wardatul Jannah; Nur Diana; Muhammad Cholid Mawardi
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 study aims to determine the effect of profit sharing, service, religion and motivation on customer interest in Wadi'ah savings with as many as 100 customers from Syari'ah Mandiri Bank and Syari'ah BRI Bank. This study uses descriptive quantitative methods. The results of this study show that the profit sharing, service, and religious variables have a significant effect on customer interest in Wadi'ah savings, but one of the variables is that the  motivation  variable does not have a significant effect because the significance value is greater than 0.05. the value of probability and its significance, profit sharing (0.047 <0.05), service (0.001 <0.05), religion (0.001 <0.05), and motivation (0.895> 0.05). The value of R square = 0.513, which means that 51.3% of customer interest in Wadi'ah's savings is influenced by profit sharing, service, and religion. Based on these results, the alternative hypothesis Ho is rejected and Ha is accepted. Keywords: Profit Sharing, Service, Religion, Motivation, Mandiri Syari'ah, BRI Syari'ah.
PENGARUH PEMAHAMAN PERPAJAKAN DAN KEMUDAHAN DALAM MEMBAYAR PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM YANG TERDAFTAR DI KPP PRATAMA BATU Rara Nur Aliefia Alfiyani; Noor Shodiq Askandar
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 study aims to determine the effect of tax understanding and convenience in paying tax of UMKM taxpayer compliance. Researchers determine UMKM taxpayers who are active and registered at the pratama Batu Tax Service Office as the population. Meanwhile, the researcher used the slovin formula in determining the sample with a total of 99 respondents. The research method used in quantitative research with primary data analysis was carried out by multiple linear regression analysis using SPSS. The result of this study indicate that tax understanding and convenience in paying tax have significant effect on UMKM taxpayer compliance either partially or simultaneously.Keywords : taxpayers, slovin formula, multiple linear regression
TINGKAT KONSERVATISME AKUNTANSI DI INDONESIA DAN HUBUNGANNYA DENGAN KARAKTERISTIK DEWAN KOMISARIS SEBAGAI SALAH SATU MEKANISME CORPORATE GOVERNANCE (Studi Empiris Pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015) Achmad Fatih Syahrul Mubarok
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

ABSTRACTThis research is conducted with the purpose of: 1) To determine theinfluence of the independence of the commissioner, share ownership bycommissioners and board of commissioner size, audit committee on the level ofaccounting conservatism simultaneously. 2) To determine the influence of theindependence of the commissioner, share ownership by commissioners and boardof commissioner size, audit committee on the level of accounting conservatismpartially.The population used in this study are all LQ45 companies listed on theIndonesia Stock Exchange (BEI) in 2013-2015. Sample selection using purposivesampling. Based on the criteria, obtained 25 companies that become samples inthis study. The method used in this study using multiple linear regression method.Based on the results of the analysis can be put forward severalconclusions as follows: 1) F test results measured by the size of accruals andmeasured by market value indicates that the independent variables simultaneouslyor together significantly (tangible) to the dependent variable. 2) The result of ttest is measured by accrual size indicates that for independent variableIndependence of the board of commissioners partially significant influence tovariable Conservatism with accrual sizes, whereas for variable managerialownership, The size of the board of commissioners, audit committee, Institutionalownership, laverage and Company size partially no effect to variableConservatism with accrual sizes. 3) The result of t test with market size indicatesthat the independent variables Conservatism with accrual sizes, The size of theboard of commissioners, and laverage are partially significant to Conservatismwith market size, while managerial ownership, audit committee, Institutionalownership, and Company size variables do not have an effect on Conservatismwith market size.Keyword : independence of the commissioner, share ownership by commissionersand board of commissioner size, audit committee, accounting conservatism

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