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 KECERDASAN SPIRITUAL DAN KECERDASAN INTELEKTUAL TERHADAP PEMAHAMAN AKUNTANSI DI MASA PEMBELAJARAN DARING COVID-19 (Studi Empiris Pada Mahasiswa Akuntansi 2018 di Universitas Islam Malang dan Politeknik Negeri Malang) Eltari Kusuma Dewi; Afifudin Afifudin; Hariri Hariri
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

The purpose of this study was to determine the effect of courageous learning in the Covid-19 era, spiritual intelligence, and intellectual intelligence carried out at the Islamic University of Malang and the State Polytechnic of Malang. In writing this study, samples were taken from accounting students in 2018 at the Islamic University of Malang and the State Polytechnic of Malang. The method of determining the sample uses purposive sampling using Slovin's formulas. The method of data analysis used was multiple linear regression analysis, with the method of collecting data using questionnaires or questionnaires distributed in a closed manner to respondents. Based on the research, the results show that (1) Spiritual intelligence and intellectual intelligence together influence accounting understanding during the Covid-19 learning period, (2) Spiritual intelligence negatively affects accounting understanding during the Covid-19 learning period, (3) Intellectual intelligence have a positive effect on understanding accounting during the Covid-19 brave learning period.Keywords: Spiritual Intelligence, Intellectual Intelligence, Accounting Understanding
Pengaruh Perceived Organizational Support dan Work Engagement Terhadap Kinerja Karyawan Selama Masa Pandemi Covid 19 Jumrotul Hafifah; Maslichah Maslichah; Dwiyani Sudaryanti
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

This study aims to determine whether perceived organizational support and work engagement affect employee performance during the pandemic for MSME actors, whether perceived organizational support influences employee performance during the pandemic for MSME actors, and whether work engagement affects employee performance during the pandemic. to SMEs. This research was conducted on SMEs located in Malang City, using a purposive sampling method and the number of respondents was 140 respondents. The analysis technique used is a partial test (t). Based on the results of hypothesis testing that has been carried out by researchers, the conclusions are as follows: Based on the results of simultaneous testing that the variables perceived organization support (X1) and work engagement (X2) have a simultaneous effect on employee performance (Y). Based on the partial test results, that the variable perceived organizational support (X1) has a significant effect on employee performance (Y). Based on the results of hypothesis testing, that the work engagement variable (X2) has a significant effect on employee performance Keywords: Employee Performance, perceived organizational support, and work engagement 
ANALISIS PERBEDAAN KINERJA KEUANGAN BANK SYARI’AH DAN BANK KONVENSIONAL (Studi Kasus Pada Bank Muamalat Syariah dan Bank Negara Indonesia Periode 2012-2015) Jusuf Al Fahmi; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 10 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTBank is one of the financial institutions used as finance, very vulnerable tothe conditions and roles in the country's economic growth. Observation of bankfinancial statements to find out the bank's information. This research aims tocompare the financial performance of Conventional Banking and Islamic Bankingin the period of 2012-2015 using the financial ratios of CAR, NPL, ROA, ROEand LDR.Methods of data retrieval in this study obtained from the financial statementsof each bank that officially use the bank's official website. Data analysis techniqueused is Independent Test T-Test method.Data analysis performed shows that there are significant differences in eachfinancial ratios. Conventional banks better perform their financial performance interms of CAR, NPL, ROA and ROE ratios. Islamic Banking is better in terms ofLDR ratio only.For researchers it is possible to increase the number of variations andperiods.Keywords : Conventional Banking; Islamic Banking; CAR; NPL; ROA; ROE andLDR
PERILAKU OPORTUNISTIK LEGISLATIF DALAM PENGANGGARAN DAN PENGALOKASIAN DANA DIKABUPATEN MALANG Abdul Jihad; Abdul Wahid Mahsuni; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

AbstractThis study aims to determine the influence of legislative opportunisticbehavior in budgeting and allocation of funds in Malang. The population in thisstudy is the Malang Regency APBD from 2015 - 2017.The sample in this study is that all populations are used as samples withsaturated sample methods. Analysis is done using simple regression. The resultsof this study indicate that partially legislative opportunistic behavior is notsignificant to budgeting (sig. 0.729), and partially legislative opportunisticbehavior has a significant effect on the allocation of funds (sig. 0.057).Keywords: Budgeting of funds, Allocation of funds and OpportunisticBehavior Legislative
PENGARUH UKURAN PERUSAHAAN, AUDIT CLIENT TENURE , OPINION SHOPPING DAN KONDISI KEUANGAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING-CONCERN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2011-2015 ) Wulansari Hartono
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 02 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

The aim of this reserach is to know the effect of financial enterprise condition, standard of enterprise, opinion shopping and audit client tenure toward the opinion reception of  audit going concern. The population of this research is manufacturing enterprise that listed in Indonesia Stock Exchange 2011-2015. Sample of this research consists of 76 manufacturing enterprise, 15 enterprise of opinion audit going concern, 512 enterprise of audit client tenure, 280 enterprise of opinion shopping, 118 enterprise of financial condition. Design of this research use secondary data that gotten from the financial manufacturing enterprise statement at www.idx.co.id. The statistic method to test the hypothesis is regression logistic with enter method and significance of 5% level. The result of this research shows standard of enterprise, variability stock, ratio of stock revolution, variability of cost of goods sold do not give significant influence to the stock of accountant method while gross profit margin significantly influence to the stock of accountant method.
“ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN” (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013-2015) Wahidatul Hasanah; Mohammad Amin; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 10 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aimed to analyze the effect of DER (Debt to Equity Ratio), ROA (Return on Asset), and FirmSize to Firm Value (study on the manufacturing companies listed on the Indonesia stock exchange period 2013-2015). The population on this research is all the manufacturing companies listed on Indonesia Stock Exchangeon period from 2013-2015. The samples used were 58 manufacturing companies. The Samples of this researchis based on purposive sampling, means that the samples were taken by certain criteria. the analytical methodused on this research is multiple regression analysis, F-test and T-test. The result on this research showing thatvariable DER, ROA, and firm Size have significantly influence to variable Firm value.Keyword : Debt to Equity ratio, Return On Asset, Firm Size, Firm Value
PENGARUH KREDIT BERMASALAH DAN TINGKAT KECUKUPAN MODAL TERHADAP PROFITABILITAS PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2014 – 2017 Ilmi Khairunisak; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 07 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTNon Performing Loan and The Effect of Capital Adequacy Ratio to ReturnOn Asset in Commercial Banking that Listed on Indonesian Stock ExchangePeriod 2014 - 2017This research aims to analyze the effect of the variable NPL and CARtoward ROA. This research using data from commercial banking publishedfinancial reports 2014-2017 period. The samples used were 20 commercial bankslisted in the Indonesia Stock Exchange in the period 2014-2017 were taken bypurposive sampling. Analysis technique used is analyzed multiple linearregression performed normality test and classical assumption test first.Conclusion from this research describe that NPL variable show negative andsignificant influence towards on ROA. CAR variables show positive and havesignificant effect with Return On Asset (ROA).Keyword : CAR, NPL, LDR, and ROA
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL (Studi pada perusahaan Food and Beverage di BEI Periode 2015-2018) Haris Maulana; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACK This research aims to determine the influence of company size, asset structure and profitability on the capital structure in part (partial) or simultaneously (simultaneous). This research uses secondary data. This study is a variable size of the company, asset structure and profitability as an independent variable, while the dependent variable is a capital structure. The sampling technique is based on the criteria that have been determined using the purposive sampling method, then 8 Food and Beverage companies are obtained on the IDX in the period 2015-2018, and the data analysis method uses descriptive analysis and multiple linear regression analysis. By testing the data includes normality test, classic assumption test, and hypothesis testing. The results of the analysis show: Simultaneously the independent variables namely company size, asset structure, and profitability have a significant effect on the dependent variable capital structure, partially the size of the company has a significant effect on capital structure, asset structure has a significant effect on capital structure and profitability has a significant effect on capital structure Keyword: corporate size, asset structure, profitability, capital structures
IMPLEMENTASI KEBIJAKAN ALOKASI DANA DESA (ADD) DALAM MENINGKATKAN PEMBANGUNAN DESA (Studi Kasus di Desa Mojoranu Kecamatan Sooko Kabupaten Mojokerto) Nafi’atin Riski; Abdul Wahid Mahsuni; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 05 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe principle of real autonomy is a principle that to deal with governmentalaffairs is carried out based on the tasks, authorities, and obligations that actuallyexist and have the potential to grow and develop in accordance with the potentialand uniqueness of the region. Thus the content and type of autonomy for eachregion is not always the same as other areas. The definition of responsibleautonomy is the autonomy whose implementation must be completely in line withthe objectives and intent of granting autonomy, which is basically to empower theregion including improving the welfare of the people which is a major part of thenational goal. Along with that principle the implementation of regional autonomyshould always be oriented towards improving the welfare of the community byalways paying attention to the interests and aspirations that grow in society.Keywords: Village Government, Public Policy Implementation, Village FundAllocation
Analisis untuk pengaruhi Innovation dan Management Control Systems sebagai variabel Moderasi terhadap Performance. Novia Wahyu Duwi Wardani
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

AbstackThe purpose of abstrack this is to analyze the influence of innovation, andmanagement control system as avariable moderation against performance researchmethods used is an explanatory that if the same data researchers describing thecausal relationship between variables variable by hypothesis testing data used inthis study is the primary.While the sample used in this study is employees PTLANGGENG MAKMUR INDUSTRI Tbk technique probability sampling.Research this shows that of the firs testwariatel innovation not affect the variableperformance testing to two variable innovation and management control systemaffect significantly againts performance ande variable innovation, can not affectthe performance whil thevariabe management control system affect significantlyto the performance.Keyword:innovation, management control system , performance

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