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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
PENGUJIAN PECKING ORDER THEORY PADA EMITEN SYARIAH DI BURSA EFEK INDONESIA PADA TAHUN 2015-2017 Indah Sumayah Gasim; Maslichah Maslichah; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 12 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study was to examine the pecking order theory in explainingthe preferences of corporate funding decisions. This research was conducted onIslamic companies listed in the Indonesian Stock Exchange in 2015-2017. Thisresearch sample was determined by purposive sampling method. This study usesmultiple linear regression models. The results of this study conclude thatProfitability has a significant positive effect on leverage. Company size (Size)has a significant positive effect on leverage. And The Investment Opportunity Setdo not have a significant effect on leverage.Keywords: Profitability, Company size (Size), Investment Opportunity SetLeverage.
ANALISIS REAKSI PASAR SEBELUM DAN SESUDAH PENGUMUMAN PEMBELIAN KEMBALI SAHAM (BUY BACK) PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019 Saharia Rumatumia; Nur Hidayati; Junaidi Junaidi
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 analyze the market reaction before and after the announcement of a stock return purchase (buy back) at a company listed on the Indonesia Stock Exchange (IDX). In this research, the method used is event studies, the sampling method used is purposive sampling obtained from 48 real estate and property companies so 17 companies are used as samples. The analysis used is the analysis of trading volume activity average there are differences in abnormal returns before and after the announcement of share buyback, and there are differences in trading volume activity before and after the announcement of a share buyback.Keywords: Buy Back, Abnormal Return, Trading Volume Activity
PENGARUH LINGKUNGAN SOSIAL, INOVASI, TEKNOLOGI DAN MODAL, TERHADAP MINAT BERBISNIS PADA MAHASISWA PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS ISLAM MALANG Redy Arbiansyah; Dwiyani Sudaryanti; Siti Aminah Anwar
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

This study aims to examine the effect of social environment, innovation, technology, and capital on business interest in students of the accounting study program, Faculty of Economics and Business, Islamic University of Malang. The population used in this study were all students majoring in accounting at the Islamic University of Malang. The sampling technique in this study used purposive sampling in order to obtain 85 research samples. The method of sampling is using a questionnaire (questionnaire). The data analysis method used is the model feasibility test (F test), determination test (R test), partial test (t test). From the results of this study, the independent variables of social environment, innovation, technology, and capital have a simultaneous and partial effect on the dependent variable of business interestKeywords: Business Interest, Technology, Social Environment, Capital, Social Media, Innovation
PERLAKUAN AKUNTANSI TERHADAP PENGELOLAAN LIMBAH KLINIK RAWAT INAP NU IBNU SINA DAMPIT (Studi Kasus Pada Klinik Rawat Inap NU Ibnu Sina Dampit Tahun 2022) Ahmad Alvin Ahludz Dzikrillah; Anik Malikah; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

The state of the Covid-19 pandemic that has made all elements truly a very heavy and serious challenge to the whole world. The indirect impact that must be faced is the waste of health services. The Klinik Rawat Inap NU Ibnu Sina Dampit is one of the health service providers during the Covid-19 pandemic which has to face problems regarding waste as well. The purpose of this study was to evaluate and find out about the accounting treatment of waste management at the Klinik Rawat Inap NU Ibnu Sina Dampit with PSAK concerning costs, recognition, definition, valuation or measurement, as well as disclosure and presentation in financial statements. The use of this research method is to use a comparative descriptive method with this type of qualitative research. The data collection methods used in this study were interviews, documentation, and observations. All primary data used are the results of interviews with the head of the environmental health installation and for secondary data obtained from the financial staff of the Klinik Rawat Inap NU Ibnu Sina Dampit. This study found the results at the Klinik Rawat Inap NU Ibnu Sina Dampit that there was no separation, disclosure, and presentation specifically for the waste generated, but the cost and measurement aspects can be seen in the financial statements of the results of collaboration with third parties concerned, namely the Environmental Management of Malang Regency.Keywords: PSAK 18, Covid-19, Medical Waste
PENGARUH KOMPETENSI AUDITOR INTERNAL DAN KUALITAS JASA AUDIT INTERNAL TERHADAP PERWUJUDAN GOOD CORPORATE GOVERNANCE (GCG) (Studi Empiris Pada Hotel Berskala Kecil di Malang Raya) Dita Ratna Maharani
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 07 (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 know the influence of internalauditor competence and quality of internal audit services simultaneously to the realization ofGood Corpotate Governance (GCG) at the existing hotel in Malang Raya. 2) To know theinfluence of the competence of internal auditors and the quality of internal audit servicessimultaneously to the realization of Good Corpotate Governance (GCG) in the existing hotelsin Malang Raya.The study took place at several hotels located in Malang Raya. The samplesconsisted of all the hotel staff in accounting and internal audit section. The primary datawere obtained by using questionnaires. The analysis was made in terms of validity, reliabilityand hypothesis testing, which then followed by analyzing based on multiple linearregressions between independent and dependent variables, both simultaneously as wellas partially.Based on the results of the analysis can be put forward several conclusions asfollows: 1) F test results indicate that the internal auditor competence and internal auditservice quality variables simultaneously significantly influence the realization of GoodCorporate Governance (GCG). 2) The result of t test shows that for internal competencevariable of internal auditor and quality of internal audit service have a significant andpositive influence to the realization of Good Corporate Governance (GCG).Keywords: Auditor Competence, Quality of Iinternal audit services, Good CorpotateGovernance (GCG)
PENERAPAN GOOD CORPORATE GOVERNANCE PADA PT. BANK NEGARA INDONESIA (Persero) Tbk. Prima Anggraeni Hartutik; Abdul Wahid Mahsuni; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 06 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe multidimensional crisis, especially the economic crisis that hit Indonesia in mid-1997, gave rise to the concept of Good Corporate Governance. As a result of this crisis occurred when many companies fell because they were unable to maintain their business continuity. In this globalization era, a company must have the ability to carry out its business activities in a clean, healthy and ethical manner. Therefore, in realizing the concept of Good Corporate Governance, it is necessary to implement an effective internal system and business ethics.The results of this study indicate that the principles of Good Corporate Governance have been applied well to PT. BNI (Persero), Tbk East Java Distribution Malang Branch Office. The problems that are placed by the company are: “How is the implementation of Good Corporate Governance for employees”. The problem steps taken by the company are to implement effective Good Corporate Governance which includes the main principles of Good Corporate Governance, including: transparency, responsibility, independence, equality and accountability. In addition, the company also applies business ethics in its corporate environment.Based on the discussion of these problems, the suggestions that can be put forward, among others, should PT. BNI (Persero), Tbk Distribution East Java Malang Branch Office takes concrete steps in implementing a Good Corporate Governance system for employee management, and always socializes the meaning of Good Corporate Governance at every opportunity. Keywords : Good Corporate Governance, Internal Control System, Business Ethics
PENGARUH VOLUME PERDAGANGAN SAHAM, CAPITAL GAIN, TINGKAT SUKU BUNGA TERHADAP INDEKS HARGA SAHAM PERUSAHAAN (Studi Empiris Pada Perusahaan Food And Beverages Yang Go Public Di Bursa Efek Indonesia) M. SUKRON; Afifudin Afifudin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determine the effect of stock trading volume, capitalgains and interest rates on the stock price index of food and beverages companies.This research was conducted at the Indonesia stock exchange by selectingsamples of companies. Listed on the Indonesia stock exchange in 2014 to 2016. Atotal of 13 companies. variables in stock index, capital gain, interest ratestogether have a significant effect on stock trading volume. The amount ofinfluence obtained on the stock price index variable, capital gain, the interest rateon stock trading volume is 41.2%. while the remaining 58.8% are influenced byother variables outside the regression equation.Keywords : stock price index, capital gain, interest rate and stock trading volume.
PENGARUH KECERDASAN EMOSIONAL DAN KEPERCAYAAN DIRI TERHADAP TINGKAT PEMAHAMAN AKUNTANSI (Studi Kasus Pada Mahasiswa Akuntansi Universitas Islam Malang dan Universitas Widyagama Malang) Rindit Pranandari; 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

This study aims to determine the influence of emotional intelligence and confidence on the level of accounting understanding both simultaneously and partially. This type of research is correlational research, research that is intended to measure the degree of closeness of relationships between variables. The population in this study includes final-level accounting students of the Faculty of Economics and Business majoring in Accounting semester 8 of the class of 2017 from the Islamic University of Malang and Widyagama University of Malang. The data collection method used in this study is a survey with a questionnaire.The outcome of this study shows that: 1) Emotional Intelligence and Confidence simultaneously affect the Level of Accounting Understanding. 2) Emotional Intelligence has no partial effect on the Level of Accounting Understanding. 3) Confidence partially positively affects the Level of Accounting Understanding..Keywords: emotional intelligence, confidence, and accounting comprehension level.
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITAS LAPORAN KEUANGAN DAERAH TERHADAP TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN (KOTA MALANG DAN KABUPATEN MALANG ) Mardhani Susilawati; Anik Malikah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This research was conducted to analyze “the influence of the presentation of regional financial statements and the accessibility of regional financial statements on the transparency and accountability of regional financial management in Malang City and Malang Regency”. The sample in this study were active employees of the Malang city and district government as users of financial reports presented by local governments, in accordance with applicable laws and regulations. The municipal government employees who are the respondents are the Budget and Treasury Division, Accounting and Regional Asset Management Division and Regional Asset Utilization Division and have worked for more than 1 year. The analytical method used is Multiple Linear Regression with SPSS 22 Software For Windows. Based on the results of the hypothesis test that simultaneously Presentation of Regional Financial Statements and Accessibility of Regional Financial Statements have a positive and significant effect on Transparency & Accountability of Regional Financial Management in Malang City and Malang Regency. Partially, it shows that the Presentation of Regional Financial Statements and Accessibility of Regional Financial Statements have a positive and significant effect on Transparency & Accountability of Regional Financial Management in Malang City and Malang Regency.Keywords: Presentation of Regional Financial Reports, Accessibility of Regional Financial Reports, Transparency & Accountability of Regional Financial Management
Pengaruh Intellectual Capital, Firm Size, Kepemilikan Manajerial dan Corporate Social Responsibility Terhadap Kinerja Keuangan (Studi pada Perusahaan dengan Market Capitalization Terbesar yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2018-2021) Retno Sudyanti; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi Februari 2023
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Abstract

Intellectual Capital, Firm Size, Managerial Ownership, and Corporate Social Responsibility have a significant influence on the financial performance of a company. This study aims to determine the effect of Intellectual Capital, Firm Size, Managerial Ownership, and Corporate Social Responsibility on Financial Performance in companies with the largest Market Capitalization listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The research sample obtained was 31 companies using the purposive sampling method. Multiple linear regression is a data analysis technique used in this study. The results of the research on Intellectual Capital, Firm Size, and Corporate Social Responsibility have a positive effect on Financial Performance in companies with the largest Market Capitalization listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. Managerial Ownership does not affect Financial Performance in companies with the largest Market Capitalization. listed on the Indonesia Stock Exchange (IDX) for the period 2018-2021.Keywords: Intellectual capital, firm size, managerial ownership, corporate social responsibility, market capitalization

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