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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 1,078 Documents
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ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (Studi Kasus Pada Badan Pendapatan Daerah Kota Batu tahun 2018-2020) Linggam Wardani Putri; Afifudin Afifudin; Siti Aminah Anwar
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

This study aims to analyze the effectiveness of hotel taxes on increasing Regional Original Income and analyzing the contribution of hotel taxes to increasing Regional Original Income. The subjects in this study were hotels located in Batu City. This research uses quantitative methods. The results of this study indicate that the effectiveness of Batu City's hotel tax revenue in 2018-2020 is very effective, each percentage reaching the category of more than 100%. Meanwhile, the contribution of hotel taxes to Batu City's Original Revenue in 2018-2020 shows the criteria for being lacking.Keywords: Effectiveness, Contribution, Hotel Tax, Local Revenue
ANALISIS PENGARUH UKURAN PERUSAHAAN, DEVIDEND PAYOUT RATIO, BONUS PLAN TERHADAP PERATAAN LABA Kresna Murti; Nur Diana; Junaidi Junaidi
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

ABSTRAKPenelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhitindakan perataan laba perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia periode2014-2016. Penelitian menggunakan metode purposive sampling dimana dari 45,sehingga total sample sebanyak 20 sample. Dengan menggunakan analisis regresilogistik, didapat hasil bahwa kecenderungan Size, Bonus plan, Devident payout ratioberpengaruh negatif terhadap tindakan perataan laba pada perusahaan LQ 45 yangterdaftar di Bursa Efek Indonesia periode 2014-2016.Kata kunci: Size, bonus plan, devident payout ratio, perataan laba
ANALISIS PERBANDINGAN KINERJA PERUSAHAAN SEBELUM DAN SESUDAH MENGADAKAN EMPLOYEE STOCK OWNERSHIP PROGRAM (ESOP) (Study Kasus Pada Perusahaan yang Menerapkan ESOP) Nurhidayati Nurhidayati; Anik Malikah; Afifudin Afifudin
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 is conducted to see whether there are any differences in company  performance before and after holding an Employee Stock Ownership program (ESOP) in 2016. The sample in this study is data from non-financial companies that made the announcement of the Employee Stock Ownership Program (ESOP) for the period 2014 to 2018. The analytical method used is the paired sample T-test. Based on the results of the analysis that has been carried out, the comparative Analysis of Company Performance Before and After Adopting the Employee Stock Ownership Program (ESOP), it can be concluded that there is no significant difference in the Comparison of Company Performance analysis  Before and After Adopting an Employee Stock Ownership Program (ESOP). In this study there were 4 samples. This is measured by financial ratios, namely, Net Profit Margin (NPM), Return On Assets (ROA), Total Assets Turn Over (TATO). While the Return On Equity Ratio (ROE) stated there were significant differences in the Comparison of Company Performance Analysis Before and After Adopting an Employee Stock Ownership Program (ESOP).Keywords: Net Profit Margin (NPM), Return On Assets (ROA), Total Assets Turn Over (TATO), Return On Equity Ratio (ROE).
PENGARUH TIPE INDUSTRI, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2016-2018 Akhmada Faidah; M. Cholid Mawardi; Siti Aminah Anwar
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

ABSTRACTThis study aims to analyze the influence of industry type, company size, and profitability on social responsibility in manufacturing companies listed on the Stock Exchange in 2016-2018. Data collection uses a purposive sampling method for manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. There are 50 companies used as research samples. Hypothesis testing is done by multiple regression analysis. This study uses independent variables such as: industry type, company size, profitability; and the dependent variable used is corporate social responsibility. The results of the regression model show simultaneously the type of industry, company size and profitability affect corporate social responsibility. while partially the type of industry and profitability affect corporate social responsibility, but the size of the company does not affect corporate social responsibility.Keywords: corporate social responsibility, industry type, company size, profitability.
PENGARUH INFORMATION TECHNOLOGY RELATEDNESS TERHADAP KINERJA PERUSAHAAN DENGAN KNOWLEDGE MANAGEMENT CAPABILITY SEBAGAI VARIABEL INTERVENING Mita Ayu Wulandari; Anik Malikah; Afifudin Afifudin
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

ABSTRACTThe purpose of this research is to know the influence of informationtechnology relatedness to company performance, and to know influence ofinformation technology relatedness to company performance with knowledgemanagement capability as intervening variable.This research used survey method using primary data obtained from thequestionnaire. Population in this research is private university in Malang withrespondent that is head of information technology department. Selection ofrespondents was done by purposive sampling method. Based on the criteria usedthere are 45 respondents who were sampled. The method used in this research is pathanalysis method.The test results showed that: 1) information technology relatednesssignificantly positive effect on company performance. 2) information technologyrelatedness has a significant positive effect on company performance with knowledgemanagement capability as variable intervening.Keywords: information technology relatedness, knowledge management capability,company performance.
PENGARUH KEAHLIAN AKUNTANSI DAN KEUANGAN KOMITE AUDIT DAN DEWAN KOMISARIS TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2020) R. Triwigati Ningsih; Maslichah Maslichah; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of the accounting and financial expertise of the audit committee and the board of commissioners on earnings management. The case study in this study is a banking company listed on the Indonesia Stock Exchange for the 2019-2020 period. Sampling using purposive sampling technique. Data analysis using multiple regression analysis. The samples obtained in this study were 46 companies that met the sample criteria. The results of this study are the results of testing the variables of audit committee accounting expertise, audit committee financial expertise, board of commissioners accounting expertise, board of commissioners financial expertise have a simultaneous effect on earnings management. The test results show that the audit committee with accounting expertise has a positive effect on earnings management. The test results show that the audit committee with financial expertise has a positive effect on earnings management. The test results show that the board of commissioners who have accounting expertise has a positive effect on earnings management. The test results show that the board of commissioners who have financial expertise has a positive effect on earnings management. Keywords: Accounting Expertise, Financial Expertise, Accounting Expertise Board of Commissioners Earnings Management, Audit Committee.
PENGARUH TEORI FRAUD PENTAGON DAN EFIKASI DIRI TERHADAP KECURANGAN AKADEMIK MAHASISWA PADA PEMBELAJARAN DARING (Studi Kasus Pada Mahasiswa Akuntansi Di Kota Malang) Erina Sasmita Arjuni; Nur Diana; 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 study was conducted to analyze how the influence of the influence of Pentagon Fraud Theory and Self-Efficacy on Student Academic Fraud in Online Learning. The case study in this research is accounting students in Malang City. The number of samples that can be used in this study were 213 respondents who met the sample criteria. In this study using multiple regression analysis method. The results of this study are simultaneously the variables of pressure, opportunity, rationalization, competence, arrogance and self-efficacy simultaneously have a significant effect on academic cheating. While partially 1) The pressure variable partially has a significant and positive effect on academic cheating, 2) The opportunity variable partially has a significant and positive effect on academic cheating. 3) The rationalization variable partially has a significant and positive effect on academic cheating, 4) The competence variable partially has a significant and positive effect on academic cheating, 5) The arrogance variable partially has a significant and negative effect on academic cheating, 6) The self-efficacy variable partially does not significant and negative effect on academic cheating.Keywords: pressure, opportunity, rationalization, competence, arrogance, self-efficacy, academic cheating.
Pengaruh Interest Based Income dan Fee Based Income Terhadap Return on Assets pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2019 - 2021 Akhmal Firdhaus Ibnusolikhin; Nur Diana; M. Cholid Mawardi
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

Return on assets is an indicator to determine the ability of a company to gain overall profits. This is an important concern for a company in developing its business. Return on assets is effected by several variables including interest based income and fee based income. This research goals to determine and examine the effect of interest-based income and fee-based income on return on assets in banking organization listed on the Indonesia Stock Exchange in 2019-2021.The type of research used in this research is correlational research with a quantitative approach. Data collection techniques through secondary data in the form of financial reports. The sample collection technique used purposive sampling which obtained as many as 32 samples of banking organization listed on the Indonesia Stock Exchange. The data evaluation technique in this research is more than one linier regression evaluationThe results confirmed that interest based income had a positive and significant effect on return on assets, even as fee based income had a negative and significant effect on return on assets.Keywords: Interest based income, Fee based income, Return on assets.
ANALISIS PENGEMBANGAN CORPORATE VALUE BERDASARKAN KEPUTUSAN INVESTASI DAN PENDANAAN, STRUKTUR KEPEMILIKAN SERTA KEBIJAKAN DIVIDEN PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK Holil Holil; Nur Diana; Afifudin Afifudin
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

ABSTRACT This research was conducted to analyze the effect of investment decisions, funding decisions, ownership structure, and dividend policy on company value of LQ45 companies listed on the Indonesia Stock Exchange (IDX). The LQ45 company was chosen as the object of research because it is 45 stocks of high quality and most actively traded on the Indonesia Stock Exchange (IDX). The high level of stock trading is a factor of changes in shares listed in LQ54 each period, which then motivates companies to form appropriate decisions in managing the company's finances so that they are always listed in LQ45, so that the development of corporate value is more visible and attractive for investors who want invest in LQ45 companies. The sample in the study was taken using a purposive sampling method. The population in this study were LQ45 companies listed on the Indonesia stock exchange (BEI) for the 2015-2017 period, so that there were 45 companies in the study population. As for those selected according to the specified sample criteria from 3 years (2015-2017) the observation period is 30 companies. Data were analyzed using multiple linear regression analysis with Software SPSS 22 For Windows. Based on the results of simultaneous hypothesis testing shows that investment decisions (PER), funding decisions (DER), ownership structure (KMM) and dividend policy (DPR) significantly influence the company value (PBV). The results of the partial hypothesis test show that investment decisions (PER) and ownership structures (KMM) have no effect on company value, while the funding decisions (DER) and dividend policies (DPR)  significantly influence the company value (PBV). Keywords: Corporate value, investment decisions, funding decisions, ownership structure, dividend policy.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PRILAKU WAJIB PAJAK ORANG PRIBADI DALAM MELAPORKAN SPT MENGGUNAKAN E-FILING WAJIB PAJAK ORANG PRIBADI KOTA DOMPU Desi Puji Astuti; Nur Diana; 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

ABSTRACT Responding and answering related to the increasing needs of taxpayers throughout Indonesia by improving services must be better than before and there is a desire to reduce the burden of the administration process of taxation reports using paper. One of the tax renewals in terms of the use of Information Technology (IT) for tax administration is implementing electronic media in the form of E-Systems namely E-Filling. This study analyzes the Analysis of Factors Affecting Personal Taxpayer Behavior Interest in Reporting Tax Returns Using E-Filling. The variables used in this study are perceived usefulness, readiness of information technology, security and confidentiality, and perceived convenience as an independent variable, while the dependent variable is interest in using E-Filling. In this study there were 95 respondents used. The results of this study that simultaneously the variable Usage Perception, Information Technology Readiness, Security and Confidentiality, and Ease Perception simultaneously affect the Interest in E-Filling Use. While partially the variable Perception of Use has a positive and significant effect on the Interest in Using E-filling, so the readiness of information technology has a positive effect on the interest in using E-filling, the Security and Confidentiality variable has no influence on the Interest in Using E-Filling, the Perception of Ease variable has no effect of Interest in Using E-Filling.Keywords: perception of use, readiness of information technology, security and confidentiality, perceived ease of use, and interest of E-Filling users.

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