cover
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
ISSN : 23026200     EISSN : -     DOI : https://doi.org/10.33474/jra
Core Subject : Economy,
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
Articles 1,086 Documents
PENGARUH KESADARAN WAJIB PAJAK, SOSIALISASI PERPAJAKAN, SISTEM ADMINISTRASI PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK PENGHASILAN DI KPP WILAYAH MALANG SELATAN (Studi Kasus Pada Kantor Pelayanan Pajak Pratama (KPP) Malang Selatan yang berada di Jl. Merdeka Utara No. 3, Kiduldalem, Kec. Klojen, Kota Malang Jawa Timur 65119) Alifia Udlhiyana Shifa; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the effect of taxpayer awareness, tax socialization, tax administration system, and tax sanctions on taxpayer compliance in paying income tax at KPP Pratama South Malang Region. The case study in this research is the Primary Tax Service Office (KPP) of South Malang which is located at Jl. Merdeka Utara No. 3, Kiduldalem, Kec. Klojen, Malang City, East Java 65119. The sampling method used purposive sampling. The data analysis method used multiple linear regression. samples that can be taken as many as 110 respondents. The results of the study are taxpayer awareness, tax socialization, tax administration systems, and tax sanctions simultaneously have a significant effect on taxpayer compliance in paying income tax. Taxpayer awareness partially has no effect on taxpayer compliance in paying income tax. Tax socialization partially has no effect on taxpayer compliance in paying income tax. The Tax Administration System partially has a positive effect on taxpayer compliance in paying income tax. Tax sanctions partially have a positive effect on taxpayer compliance in paying income tax. Keywords: Taxpayer Awareness, Tax Socialization, Tax Administration, Tax Sanctions, Taxpayer Compliance
Profesionalisme Akuntan Pendidik : Perspektif Atau Triger Kualitas Lulusan Akuntansi Di Era Masyarakat Ekonomi Asean Heri Prasetyo; Abdul Wahid Mahsuni; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 09 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT The research examines the effect competences, professional commitment of accountant educators toward The quality of graduates in accounting in facing Asean Economic Community. This research use sample consisted of 6 universities in Malang. The data are taken with method of collecting data into questionnaires central. Selection of samples by using purposive sampling. The result of the research indicated, Competences, Professional Commitment of Accountant educators are factors that affect positively on The quality of graduates in Accounting. The positive result gives contribution that improving the quality of human resources, competence and professional commitment educators accountant is a necessary condition for achieving the level of success in the future. These findings contribute that improving the quality of accounting graduates through professional commitment strategies of educators accountants such as being independent, enhancement training and conferences, work teamwork and improving the competence that relevant with orientation of the accounting department and be able to evaluate objectively learning will realize the Indonesian people who are ready to face the regional and global economy as AFTA (Asean Free Trade Area), APEC(Asia Pacific Economic Community), GATT (General Agreement on Tariffs and Trade)/ WTO (World Trade Organization), and to meet the ASEAN Community 2015.Keywords : the quality of graduates in accounting, competences, professional commitment, accountant, educators
Analisis Determinan Tax Morale Pelaku Usaha Mikro Kecil dan Menengah (UMKM) Risqi Firda Salsabila; Afifudin Afifudin; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

Tax Morale can motivate someone to pay taxes as a voluntary contribution to the state which can affect taxpayer compliance. The following research aims to determine the effect of trust in the government, awareness of taxpayers, and knowledge of taxation on the Tax Morale of MSME actors. This research is a correlational quantitative research using primary data using purposive sampling technique. The results of this study indicate: 1) Trust in the Government variable has a significant positive effect on the tax morale of MSME actors, 2) Taxpayer Awareness variables have a significant positive effect on the tax morale of MSME actors, 3) Tax Knowledge Variable has no effect on taxes the morale of MSMEs.Keyword: Tax morale, MSMEs
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP SUSTAINABILITY REPORT PERUSAHAAN SEBELUM DAN SESUDAH PENERAPAN E-COMMERCE (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia) Cindy Widyawati; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 10 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of profitability and leverage on the sustainability report before and after the implementation of e-commerce and to determine the implementation of the sustainability report before and after the implementation of e-commerce. This type of research is correlational. The population of this study are banking companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling method by producing a sample of 4 companies with multiple regression analysis methods and Paired Samples Test. The results of this study indicate that profitability has a significant positive effect on the Sustainability Report of banks listed on the BEI. Leverage has a significant positive effect on the Sustainability Report of banks listed on the IDX. There are differences in the implementation of sustainability reporting before and after the implementation of e-commerceKeywords: Profitability, Leverage and Sustainability Report
PENGARUH MOTIVASI DAN PENDIDIKAN KEWIRAUSAHAAN TERHADAP MINAT BERWIRAUSAHA MAHASISWA AKUNTANSI FEB UNISMA ANGKATAN 2014/2015 Devit Pranoto; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 01 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT The purpose of this study is to know : 1) the influence of motivation and entrepreneurship education on entrepreneurship interests,2) the influence of motivation on entrepreneurship interests,3) the influence of entrepreneurship education on entrepreneurship interests. This research includes casual associative type using purposive sampling method. The population in this study is all students of Accounting Study Program Faculty of Economics and Business of University of Islam Malang force 2014/2015 by taking sample amounted to 130 respondents. Data were obtained by distributing questionnaires. The results of this study indicate: 1) motivation and entrepreneurship education have a positive and significant impact on the entrepreneurship interest in accounting students faculty of economics and business UNISMA force 2014/2015,2) Motivation has a positive influence on entrepreneurship interest in accounting students faculty of economics and business UNISMA force 2014/2015,3) Entrepreneurship education has a positive influence on entrepreneurship interest in accounting students faculty of economics and business UNISMA force 2014/2015. Keywords : motivation, entrepreneurship education, entrepreneurship interest
PENGARUH PENDAPATAN ASLI DESA (PADESA), DANA DESA (DD) DAN BAGI HASIL (PAJAK DAN RETRIBUSI) (BHPR) TERHADAP BELANJA DESA BIDANG PENDIDIKAN (Studi Empiris Pada Desa se-Kabupaten Malang) Fitri Yuni Ariska; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the effect of Village Original Income, Village Funds and Profit Sharing (Taxes and Retribution) on Village Expenditures in the Education Sector in Villages in Malang Regency. Samples were selected using purposive sampling and obtained as many as 79 samples based on the applied criteria. This study uses multiple linear regression models. The results showed that Village Original Income, Village Funds and Profit Sharing (Taxes and Retributions) had a significant effect on Village Expenditures in the Education Sector in villages throughout Malang Regency. Village Original Income has a significant positive effect on Village Expenditures in the Education Sector in villages in Malang Regency. Village Funds have a significant positive effect on Village Expenditures in the Education Sector in villages in Malang Regency. Profit Sharing (Tax and Retribution) has no effect on Village Expenditures in the Education Sector in villages in Malang Regency.Keywords: PADESA, DD, BHPR and Village Expenditures in the Education Sector.
PENGARUH KARAKTERISTIK PERUSAHAAN DAN REGULASI TERHADAP IMPLEMENTASI CORPORATE GOVERNANCE (Studi pada Perusahaan yang Tedaftar di BEI Tahun 2015-2019) Putri Nabilah; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to analyze the influence of company characteristics and regulations on the implementation of corporate governance. This type of research is a correlational research. The data source used is secondary data using documentation techniques. The study population was all companies listed on the IDX in 2015-2019. The samples in this study used a purposive sampling method and were found 35 companies that match the criteria of this study. The data analysis technique used is Multiple Linear Regression. The results of this study indicate that sales growth, ownership concentration, company size and regulation have a positive effect while leverage has a negative effect. Simultaneously the variables in this study have a positive effect.Keywords: Sales Growth, Ownership Concentration, Leverage, Company Size, Regulation, Corporate Governance Implementation
PENGARUH KUALITAS PELAYANAN, SANKSI PERPAJAKAN, BIAYA KEPATUHAN PAJAK DAN PENERAPAN E-FILING PADA KEPATUHAN WAJIB PAJAK Nayong Azhaki Damayanti; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 07 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT               This research was conducted to see the effect of Service Quality Variables, Tax Sanctions, Tax Imposition, and E-Filing Implementation that supports taxation at the Ngawi Pratama Tax Office, the sample in this study were 100 taxpayer respondents. The method used in this research was multiple linear regression analysis with the help of SPSS For windows application. Simultaneous testing results show the variable service quality, tax penalties, tax costs, and the application of e-filing affect the tax. The test results show partial service quality, tax penalties, and the application of e-positive filing affect tax approval. While the variable costs of applying negative taxes on taxpayer approval.Keywords: Service Quality, Tax Sanctions, Tax Compliance Costs, Application of E-Filing, Tax Compliance.
Pengaruh Persepsi Mahasiswa Tentang Investasi Terhadap Minat Investasi Saham di Pasar Modal Syariah (Studi pada Mahasiswa Angkatan 2020 Fakultas Ekonomi dan Bisnis Universitas Islam Malang) Rustam Rustam; Junaidi Junaidi; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

Investment is a business activity that contains risk because there is an element of uncertainty. In the view of Islam, investment is one of the knowledge that has an important role in the economy. By investing the assets we have, we become productive and also bring benefits to others. The capital market also has an important role in economic activity, the development of the capital market is one source of economic progress, and the development of the capital market is one of the sources of economic progress. In Indonesia, which is included in the category of developing countries, the capital market is one of the alternatives in development so that it gives birth to various kinds of thoughts or perceptions of students that will encourage interest in investment or vice versa.Keywords: Student perception, investment interest
PENGARUH SUSTAINABILITY REPORTING TERHADAP NILAI PERUSAHAAN DENGAN INVESTMENT OPPORTUNITY SET SEBAGAI VARIABEL MODERATING Normasari Dwi Purwanti; Maslichah Maslichah; 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

AbstractThis research was conducted to determine the effect of Sustainability Reporting on Corporate Values with Investment Opportunity Set as a Moderating Variable. This study uses secondary data in the form of annual reports and ongoing reports of the company. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2017 period. By using a purposive sampling technique, there are 31 companies that meet the specified criteria 124 data during the study period from 2014-2017. Analysis of this research data using Moderate Regression Analysis (MRA). This study shows that Sustainability Reporting and Investment Opportunity Set have a significant positive effect on Corporate Value, while the results of the Moderate Regression Analysis (MRA) test show that the Investment Opportunity Set can moderate the effect of Sustainability Reporting on Firm Value.Keywords: Sustainability Reporting, Company Value, Investment Opportunity Set.

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