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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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PENGARUH PEMAHAMAN DAN PENGETAHUAN WAJIB PAJAK TENTANG PERATURAN PERPAJAKAN, KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI SAMSAT KOTA BATU) Yusuf Chusaeri; Nur Diana; Afifudin Afifudin
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

ABSTRAKSITujuan penelitian ini adalah untuk mengetahui dan menganalisis Pengaruh variabel pengetahuan dan pemahaman wajib pajak tentang peraturan perpajakan, Kesadaran wajib pajak, kualitas pelayanan, dan sanksi perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak Samsat Batu. Lokasi penelitian ini bertempat di Kantor Bersama SAMSAT Batu yang beralamat di Jalan Abdul Rahman Kecamatan Ngaglik, Kota Batu dengan waktu penelitian November 2016 sampai Juni 2017. Pengujian terhadap ketepatan reaksi responden dilakukan dengan membagikan kuesioner di Kantor Bersama SAMSAT Batu yang merupakan seluruh wajib pajak PKB aktif sampai dengan periode 31 Desember 2015 dan merupakan wajib pajak langsung bukan seorang calo dengan jumlah 100 responden. Metode pengujian menggunakan Uji Validitas dan Reliabilitas, Uji Normalitas, Uji Asumsi Klasik, dan Analisis Regresi Linier Berganda dengan Program SPSS for Windows Versi 24. Kesimpulan yang diperoleh bahwasannya pengetahuan dan pemahaman wajib pajak tentang peraturan perpajakan, kesadaran wajib pajak, kualitas pelayanan, dan sanksi perpajakan berpengaruh signifikan secara simultan terhadap kepatuhan wajib pajak Samsat Batu. Serta dari penelitian ini ditemukan bahwa variabel pengetahuan dan pemahaman wajib pajak tentang peraturan perpajakan secara signifikan berpengaruh terhadap kepatuhan wajib pajak. Sedangkan variabel kesadaran wajib pajak, kualitas pelayanan dan sanksi perpajakan ditemukan tidak mengalami pengaruh yang signifikan terhadap kepatuhan wajib pajak kendaraan bermotor di Kabupaten Batu.Kata kunci: Pengetahuan perpajakan, kesadaran wajib pajak, sanksi pajak, kualitas pelayanan dan kepatuhan wajib pajak.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD), PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Indrawan Maulana; M. Cholid Mawardi; Arista Fauzi Kartika Sari
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

The purpose of this study is to provide evidence about the influence of human resource competence, application of regional financial accounting system, use of information technology, and internal control system on quality of local government financial reports. This study uses primary data by providing a questionnaire. The population in this study were financial employees of the Malang Raya Regional Government. The sampling technique used purposive sampling method with predetermined criteria for respondents. Hypothesis testing in this study used simultaneous test (F test), coefficient of determination (R square), and partial test (t test). From the results of this study interpreted that simultaneously the variables of human resource competence, application of regional financial accounting system, use of information technology, and internal control system have an effect on quality of local government financial reports. Partially the human resource competency variables and internal control system have an effect on quality of local government financial reports. Whereas partially the variables of application of regional financial accounting system and use of information technology have no effect on quality of local government financial reports. Keywords : Human Resource Competence, Application of the Regional Financial Accounting System, Use of Information Technology, Internal Control System, and Quality of Local Government Financial Reports.
ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK KONVENSIONAL DAN BANK SYARIAH PERIODE 2018-2020 Firda Fikra Tania; M. Cholid Mawardi; Arista Fauzi Kartika Sari
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 compare the financial performance produced by Conventional Banks and Islamic Banks based on financial ratios during the 2018-2020 period. This research is a type of quantitative research. The population in this study are conventional banks and Islamic banks listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period, totaling 51 banks. The sample in this study amounted to 30 banks, 20 conventional banks and 10 Islamic banks were taken using purposive sampling technique. The data collection method uses the documentation method by collecting data from the IDX website and then reading the contents of the financial statements. This study uses financial ratios including Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Return On Equity (ROE), Non-Perfoarming Loan (NPL), and Operating Cost of Operating Income (BOPO). This study uses the Independent Sample t-Test hypothesis test. The results showed that there were no significant differences between conventional banks and Islamic banks in the ratio of CAR, LDR, ROE, NPL, and BOPO.Key Words : Capital Adequacy Ratio, Financial Performance, Loan to Deposit Ratio, Non Performing Loan, and Return On Equity
PENGARUH CORPORATE GOVERNANCE, RETURN ON ASSET DAN UMUR PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Kasus pada Perusahaan LQ-45 periode 2017-2019) Kamisa Delasari; Nur Diana; M. Cholid Mawardi
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

In the era of globalization, sustainability reporting can be a differentiator in industry competition. Business stakeholders need better information about how environmental, social and economic impacts factor into business strategies and decisions. The purpose of this study was to determine the effect of corporate governance as measured by the ASEAN Corporate Governance Scorecard (ACGS) level 1 indicators, Return on Assets (ROA) and company age on the extensive disclosure of sustainability reports. The level of disclosure of sustainability reports is measured by instruments in the GRI Global Reporting Initiative (GRI) Standards. The sample used in this study are companies that are consistently listed on the 2017-2019 LQ45 Index. Sampling was carried out by purposive sampling and resulted in 11 (eleven) companies being selected as the final sample. The statistical method used is the multiple linear regression method, with the t statistical hypothesis test using a significance level (α) = 5%. The statistical tool used is SPSS 16. The results show that return on assets has a significant positive effect on the extent of disclosure of the sustainability report, while corporate governance and company age have no significant effect on the extent of disclosure of the sustainability report.Keywords : Corporate Governance, Return On Asset, Company Age, and Sustainability Report 
PENGARUH KINERJA KEUANGAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN MANUFAKTUR Linda Tri Utami; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 08 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT This study aims to determine the effect of Return On Assets, Net Profit Margin, Current Ratio, Debt To Quality Ratio and Inventory Turnover on Disclosure of Corporate Social Responsibility in Manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The samples amounted to 30 Manufacturing companies taken by Purposive Sampling techniques, namely the selection of samples based on certain criteria. The data analysis technique used is multiple linear regression. The results of the study is Return On Asset, Current Ratio, and Debt To Equity Ratio variables, do not significantly influence Corporate Social Responsibility, while Net Profit Margin, and inventory turnover has a positive effect on Corporate Social Responsibility. Simultaneously ROA, NPM, RC, Debt To Quality Ratio and Inventory Turnover have an effect on Corporate Social Responsibility. Keywords : Return On Asset,  Net Profit Margin, Debt To Quality Ratio,  Current Ratio,  Inventory Turnover, Corporate Social Responsibility.
ANALISIS PENERAPAN PEMBIAYAAN SISTEM BAGI HASIL MUDHARABAH DAN MUSYARAKAH SERTA PERLAKUAN AKUNTANSINYA MENURUT PSAK 105 DAN 106 PADA LEMBAGA KEUANGAN SYARIAH (Studi Kasus pada Koperasi Murni Amanah Sejahtera Malang) Fatima Tuzaroh; Afifudin Afifudin; Hariri Hariri
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 research was conducted to analyze the application of mudharabah and musyarakah profit sharing financing systems and its accounting treatment based on PSAK 105 and 106 on Islamic financial institutions in the Malang Amanah Sejahtera Cooperative. This study used a qualitative method. Based on the results of analysis used qualitative method show that Malang Amanah Sejahtera Cooperative was not fully implemented recognition, measurement, presentation and disclosure both PSAK 105 for Mudharabah Financing and PSAK 106 for Musyarakah Financing.Keywords: Mudharabah, Musyarakah, Mudharabah Accounting Treatment, and Musyarakah Accounting Treatment.
PENGARUH INFORMASI AKUNTANSI TERHADAP PENGAMBILAN KEPUTUSAN (ESKALASI KOMITMEN) Halimatus Sa’diyah; Abdul Wahid Mahsuni; Muhammad Cholid Mawardi
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

ABSTRACTThis research is conducted with the purpose of: To know the effect ofaccounting information (Not Ambiguous, Progress and Advantages to theescalation of commitment. Population used in this research are Student of Facultyof Economics & Business of Islamic University of Malang and University ofMuhammadiyah Malang who have taken the course of Accounting InformationSystem. The sample selection in this research is using proportional randomsampling. Based on the criteria used there are 240 respondents who weresampled. The method used in this research is multiple linear regression method.Based on the results of research can be taken some conclusions are: 1) t resultsindicate that unambiguous variables affect the escalation of commitment, 2) thevariable progress affect the escalation of commitment, 3) profit variables affectthe escalation of commitment, and 4) F results indicate that the variableambiguity, progress, and profits affect the escalation of commitment.Keywords: Unambiguous, progress, profit and commitment escalation.
ANALISIS ECONOMIC VALUE ADDED (EVA) DAN MARKET VALUE ADDED (MVA) DENGAN TIME SERIES APPROACH DALAM PENILAIAN KINERJA KEUANGAN PERUSAHAAN SELAMA PANDEMI (Studi pada Industri Pertanian di Indonesia Yang Listing di BEI) Latisha Ananda Rezha; 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 financial performance of the Industrial Agriculture Sector in Indonesia which was listed on the Indonesia Stock Exchange for the 2020’s pandemic period with the Economic Value Added (EVA) and Market Value Added (MVA) approaches with the Time Series Approach. The results of this study were based on the Economic Value Added (EVA ) shows that PT. Andira Agro Tbk, PT. Eagle High Plantations Tbk, PT. Jaya Agra Wattie Tbk, PT. Dharma Samudera Fishing Industries Tbk, PT. Estika Tata Tiara Tbk and PT. BISI International Tbk. negative results are said to perform poorly. PT. Dharma Satya Nusantara Tbk. Positive results is said to perform well. Based on Market Value Added (MVA) of PT. Dharma Samudera Fishing Industries Tbk. negative results is said to perform poorly. PT. Andira Agro Tbk, PT. Eagle High Plantations Tbk, PT. Dharma Satya Nusantara Tbk, PT. Jaya Agra Wattie Tbk, PT. Estika Tata Tiara Tbk and PT. BISI International Tbk positive are said to perform well. Economic Value Added (EVA) and Market Value Added (MVA) assessments in the Industrial Agriculture Sector in Indonesia of 1,006,193.77 indicate a positive result. This shows that the Industrial Agriculture Sector in Indonesia as a whole is said to good perform. Keywords: Economic Value Added (EVA) dan Market Value Added (MVA) Kinerja Perusahaan Sektor Industri Pertanian, Pandemi
PENGARUH PENGHINDARAN PAJAK DAN BIAYA AGENSI TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdapat di Bursa Efek Indonesia tahun 2017-2020) Frista Veronica; Anik Malikah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This research aims to determine whether tax avoidance and agency cost have a significant effect on firm value in manufacturing companies listed on the Indonesia Stock Exchange. The sample used in this research to 20 manufacturing companies listed on the Indonesia Stock Exchange that provide complete financial reports and earn profits after 2017-2020. The sampling technique in this research used purposive sampling in accordance with the criteria used in the research. This research uses a quantitative approach that aims to explain the effect of the independent variables, namely tax avoidance and agency cost. The data analysis method used in this research is multiple linear regression. The results of this research indicate that (1) tax avoidance has so no significant effect on firm value.(2) agency cost have a significant effect on firm value. Keywords : tax avoidance and agency cos have a significant effect on firm value
Analisis Penerapan Corporate Social Responsibility Terhadap Profitabilitas pada CV. Tiara Abadi Pamekasan Andrean Supriadi; Nur Diana; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi Februari 2023
Publisher : Universitas Islam Malang

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Abstract

This study aims to (1) determine the implementation of Corporate Social Responsibility (CSR) on the CV. Tiara Abadi (2) To determine the impact of implementing Corporate Social Responsibility (CSR) on the CV. Tiara Abadi to the profitability obtained. This research is a quantitative and quantitative descriptive type. Based on the statistical test of the minimum, maximum, and mean values, there is an increase after implementing Corporate Social Responsibility (CSR). Based on the analysis results, the effect of CSR implementation on the company's profitability is known (1) CV. In implementing CSR, Tiara Abadi is oriented to the balance of profit, people, and the planet by allocating funds of 1% of profits and allocated to environmental activities by 0.3% and social activities by 0.7%. (2) Profitability CV. It can be seen from the results of research that has been done that there are differences in profitability before and after implementing CSR.Keywords: Corporate Social Responsibility, balance of profit, quantitative descriptive

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