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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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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TERJADINYA FRAUD PADA BANK BTPN SYARIAH CABANG KOTA MALANG Siti Hakimatun Nisak; Moh. Amin; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the factors of pressure, opportunity, rationalization, capability and technology that affect the occurrence of fraud at Bank BTPN Syariah, Malang City Branch and to determine the factors that most influence the occurrence of fraud in the Bank. BTPN Syariah Malang City Branch. The type of research in the preparation of this paper is research (explanatory research). The population in this study were employees of Bank BTPN Syariah Malang City Branch, with a total sample of 35 employees with data analysis techniques using multiple linear regression analysis. Based on the results of research and discussion that has been done, it can be concluded that 1) Opportunity pressure, rationalization, capability and technology affect fraud at Bank BTPN Syariah Malang City Branch 2) Rationalization has a dominant influence on fraud at Bank BTPN Syariah Malang City Branch.Keywords: opportunity pressure, rationalization, capability, technology and fraud
PENGARUH AUDIT OPERASIONAL DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN Novaya Eky Aidha Pravitasari; Nur Diana; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 12 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study is to provide empirical evidence about the effect of operational audit and internal control on employee performance. This study uses primary data by distributing questionnaires. The population used is workers who have positions such as the operational section, the finance section and the business resources section at PT. Sinar Waringin Adikarya or SWA Builders Surabaya. The sampling technique used purposive sampling method with respondent criteria determined by the correlational model. Hypothesis testing in this study used the simultaneous test (F test), the coefficient of determination (R^2), and the partial test (t-test). From the results of this study, it is interpreted that the operational audit and internal control variables simultaneously affect employee performance. In partial testing the operational audit does not have a positive effect, while control has a positive effect on employee performance. Keywords: Operational Audit, Internal Control and Employee Performance.
DETERMINAN PERSEPSI WAJIB PAJAK MENGENAI ETIKA PENGGELAPAN PAJAK (Studi Empiris pada WPOP yang terdaftar di KPP Pratama Malang Utara) Eva Wulandari; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the Effects of Discrimination, Justice, Taxation Systems, Tax Rates, and the Possibility of Fraud Detection of Taxpayers' Perceptions regarding the Ethics of Tax Evasion. The population in this study are taxpayers registered in North Malang KPP. Sampling using Slovin formula. Data was collected using a questionnaire method distributed to respondents and processed using SPSS Statistics 23. The results of this study indicate that discrimination, the taxation system, and the possibility of fraud detected have a significant positive effect on perceptions of taxpayers regarding the ethics of tax evasion, while justice and tax rates do not have significant influence on taxpayers' perceptions regarding the ethics of tax evasion.Keyword          : Discrimination, Justice, Taxation System, Tax Rates, Fraud
PENGARUH PARTISIPASI ANGGARAN, ASIMETRI INFORMASI, BUDGET EMPHASIS DAN KOMITMEN ORGANISASI TERHADAP BUDGETING SLACK Anggita Lupita Sari; Nur Diana; 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

ABSTRAKAnggaran merupakan salah satu elemen terpenting dalam sistem pengendalian manajemen. Senjangan anggaran (budgeting slack) merupakan suatu kondisi dimana terdapat selisih perbedaan jumlah anggaran yang di rencanakan dengan anggaran aktual. Ada berbagai macam faktor atau penyebab yang menimbulkan munculnya senjangan anggaran didalam suatu organisasi maupun perusahaan. Tujuan dari penelitian ini adalah menguji pengaruh partisipasi anggaran, asimetri informasi, budget emphasis dan komitmen organisasi terhadap budgeting slack. Jumlah sampel dalam penelitian ini adalah 52 orang pengurus koperasi mahasiswa di kota Malang. Penelitian ini menggunakan data primer yang langsung diperoleh dari para responden berupa kuisioner. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Dari penelitian ini diperoleh hasil partisipasi anggaran berpengaruh signifikan terhadap budgeting slack, asimetri informasi tidak berpengaruh signifikan terhadap budgeting slack, budget emphasis berpengaruh signifikan terhadap budgeting slack, dan komitmen organisasi tidak berpengaruh signifikan terhadap budgeting slack.Kata Kunci: Budgeting Slack, partisipasi anggaran, asimetri informasi, budget emphasis, komitmen organisasiABSTRACTBudgeting is one of the most important elements in the management control system. Budgetary slack (budgeting slack) is a condition where there is a difference in the amount of the planned budget with the actual budget. There are various kinds of factors or causes that cause the emergence of budgetary slack in an organization or company. The purpose of this study is to examine the effect of budget participation, information asymmetry, budget emphasis and organizational commitment to budgeting slack. The number of samples in this study were 52 administrators of student cooperatives in Malang. This study uses primary data directly obtained from the respondents in the form of questionnaires. The analysis technique used is multiple linear regression analysis. From this research, the results of budget participation have a significant effect on budgeting slack, information asymmetry has no significant effect on budgeting slack, budget emphasis has a significant effect on budgeting slack, and organizational commitment has no significant effect on budgeting slack.Keywords: Slack Budgeting, budget participation, information asymmetry, budget emphasis, organizational commitment
MENGUKUR KESEHATAN KEUANGAN PT JAKARTA INTERNASIONAL HOTEL DAN DEVELOPMENT TBK MODEL ALTMAN, SRINGATE DAN ZMIJEWSKI. Oktaviana Imami Mahmudah; Nur Diana; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 05 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

bstrasiTujuan penelitian ini adalah untuk mengetahui kondisi keuangan perusahaan yangbergerak dibidang jasa perhotelan go public yang terdaftar di BEI dengan menggunakan analisismodel altman, model springate dan model zmijewski.Dengan menggunakan metode penelitian deskriptif, diketahui bahwa kondisi keuanganperusahaan apakah mengalami kondisi potensial bangkrut, kondisi rawan/kritis dan kondisisehat. Dengan mengetahui kondisi keuangan perusahaan maka akan diketahui kinerja keuanganperusahaan baik atau tidak sehingga pihak luar dapat mengukur/menilai kinerja perusahaansebagai bahan informasi dan pertimbangan dalam mengambil keputusanBerdasarkan hasil penelitian yang telah dilakukan diperoleh bahwa dari ketiga modelanalisis yaitu model altman, model springate, dan model zmijewski dalam penelitian ini hanyadigunakan untuk mengidentifikasi atau menentukan kondisi kesehatan keuangan perusahaan.Sehingga ketepatan atau keakuran ketiga model analisis tidak tampak dalam penelitian ini.Sebagaimana diketahui kosep ketiga model analisis menekankan kepada bagaimana sebuahperusahaan dapat diprediksi akan mengalami kebangkrutan.
PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Olivia Rizqiatul Jannah; 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

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Abstract

The purpose of this study was to determine the effect of Good Corporate Governance, Profitability and Liquidity on Firm Value in LQ45 Companies listed on the Indonesia Stock Exchange in 2017-2019. The population of this study is LQ45 companies listed on the Indonesia Stock Exchange from 2017 to 2019. The sample used is 11 samples that meet the criteria in the research subject from 2017 to 2019. The analysis method used is multiple regression equation, normality test, classical assumption test., descriptive statistical analysis and hypothesis testing. The results show that Good Corporate Governance, Profitability and Liquidity to Firm Value simultaneously affect the LQ45 Firm Value listed on the Indonesia Stock Exchange in 2017-2019.Keywords : Good Corporate Governance, Profitability, and Liquidity.
PENGARUH NOPAT DAN GOODWILL TERHADAP NILAI TAMBAH EKONOMIS (EVA) PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI (BURSA EFEK INDONESIA) PADA TAHUN 2015-2018 Dyana Fitriyah; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 09 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to analyze NOPAT and goodwill for economic value added (EVA) in manufacturing companies listed on the Indonesia stock exchange in 2015-2018. This research is quantitative research. The sampling method used is purporsive sampling. Obtained from 162 manufacturing companies and a sample of 50  from manufacturing companies. The analysis used is multiple linear regression. Simultaneous NOPAT and goodwill have a significant impact on economic value (EVA). And partially NOPAT on the table coefficient obtained a result of  0.007 so that it is significant towards economic added value (EVA) while the goodwill in the table coefficient obtained a result of 0.417 so that partially it does not have a significant effect on economic value (EVA).       Keywords: NOPAT, goodwill, EVA
Analisa Teknikal Pergerakan Harga Saham untuk Menentukan Keputusan Investasi yang Terdaftar di BEI (Studi pada Sektor Tambang) Anita Nur Choiriyah; Anik Malikah; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

The act of placing assets in the form of assets or funds in something that is anticipated to produce income or increase in value in the future is known as investment. Investors can invest in stocks using a long-term strategy to get profits, but there are other ways that can be used to develop funds from stock investment, namely stock trading (trading). This study aims to find out when the momentum is right to buy or sell shares in the mining sub-sector. This type of research uses descriptive qualitative, with a total of thirteen samples, this study uses four indicators, namely candlesticks, Moving Average, Relative Strange Index, and Fibonacci Retracement. The data used in secondary data research where the data is obtained from IDX. The results of this study resulted in seven investment recommendations for mining sector stocks that can be purchased in the 2019-2022 period. The author recommends choosing one of the thirteen samples, namely the MDKA company, because the movement of these shares is more stable, and each year has a very large profit.Keywords: Stock investment, investment decision, technical analysis, candlestick, moving average, relative strange index, fibonacci retracement, and stock recommendations
PENGGUNAAN MODEL SPRINGATE, OHLSON, ALTMAN Z-SCORE, DAN GROVER SCORE UNTUK MEMPREDIKSI FINANCIAL DISTRESS PADA MASA PANDEMI COVID 19 (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Eka Yuni Wulandari; Maslichah Maslichah
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

This study to find out and analyze companies that experience financial distress and non-financial distress. The financial distress analysis in this study used four predictive models, namely Springate, Ohlson, Altman Z-Score, and Grover Score models. The sample in the study is data from manufacturing companies registered with IDX during COVID-19 pandemic precisely in the third quarter of 2020 for the nine-month period ended September 30, 2020. The analysis method used is the equation of the four financial distress prediction models. The results of the analysis using the Springate Model equation there are 45 manufacturing companies predicted to experience financial distress and 28 manufacturing companies are predicted to experience non-financial distress. The Ohlson Model Equation shows that there are 24 manufacturing companies predicted to experience financial distress and 49 manufacturing companies are predicted to experience non-financial distress. The Altman Z-Score Model Equation shows that there are 12 manufacturing companies predicted to experience financial distress, 15 manufacturing companies are predicted to experience grey areas and 46 manufacturing companies are predicted to experience non-financial distress. The Grover Score Model Equation shows that there are 8 manufacturing companies predicted to experience financial distress and there are 65 manufacturing companies predicted to experience non-financial distress. Keywords : financial distress, Springate, Ohlson, Altman Z-Score,  Grover Score.
PENGARUH RELIGIUSITAS, LOVE OF MONEY, MACHIAVELLIAN, DAN PENDIDIKAN ETIKA BISNIS TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI (Studi Empiris pada Mahasiswa Akuntansi Fakultas Ekonomi Universitas Islam Malang) Safitri Yustisianingsih; Maslichah Maslichah; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study was to determine the Effect of Religiosity, Love of Money, Machiavellian, and Business Ethics Education on the Ethical Perceptions of Accounting Students. The population in this study were students of the Accounting Study Program Faculty of Economics and Business, Malang Islamic University class of 2016. The sample was selected using purposive sampling and the calculation of the number of samples using the Slovin formula and then obtained as many as 134 students based on established criteria. This research uses multiple linear regression models. The results of this study indicate that simultaneously the variable of religiosity has a significant positive effect on the ethical perceptions of accounting students. Simultaneously the love of money variable has no effect on the ethical perceptions of accounting students. Simultaneously Machiavellian variables negatively affect the ethical perceptions of accounting students. Simultaneously the business ethics education variable has a positive effect on the ethical perceptions of accounting students.Keywords: Religiosity, Love of Money, Machiavellian, Business Ethics Education, and Ethical Perception

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