cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 63   64   65   66   67 
REAKSI INVESTOR DALAM PASAR MODAL TERHADAP TERPILIHNYA INDONESIA SEBAGAI TUAN RUMAH ASIAN GAMES TAHUN 2018 (EVENT STUDY PADA PERUSAHAAN YANG TERDAFTAR DI LQ45 DI BURSA EFEK INDONESIA) Elisabet Susianti Ningrum; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Juni 2019
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1032.724 KB)

Abstract

ABSTRACTThe purpose of this study was to analyze the investor’s reaction in the capital market from the impact of the selection of Indonesia as an Asian Games household in 2018, which will be indicated by the presence or absence of abnormal return and trading volume activity. The population used is the stock of LQ 45 at BEI. The sampling technique was done by purposive sampling method. This study is event study so that the observation period will see the reaction on before and after the event. In this study period used was H-5 (before the event) and H+5 (after the event).The data used in this research is secondary data, such as the closing price of shares has been adjusted and the closing price of IHSG. Data in the form of daily stock price. The data was then analyzed using analytical methods paired sample t-test. The result showed that when viewed from the average abnormal return (AAR) and trading volume activity (TVA) did not show any difference between before and after the event.Keywords: Average Abnormal Return, Trading Volume Activity, Event Study
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN KUALITAS APARATUR PEMERINTAH DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus Pada Pemerintah Kabupaten Bima, NTB) Ramdhani Nur Safitri; Abdul Wahid Mahsuni; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (708.668 KB)

Abstract

                                                        ABSTRACTThe purpose of this study is to determine whether there is an influence of the application of government accounting standards (SAP) and the quality of local government apparatuses on the quality of financial statements presented by government organizations. The population in this study are civil servants (PNS) who work in the Bima Regency Government. The research sample of 47 respondents. The sampling method uses Purposive Sampling Method.In conducting data analysis, using multiple linear regression analysis with the variable Implementation of Government Accounting Standards (SAP) and the Quality of Local Government Apparatus as an independent variable. Variable Quality of Financial Statements as the dependent variable. Based on the results of research conducted prove that the Application of Government Accounting Standards (SAP) and the Quality of Local Government Apparatus has a partial influence on the Quality of Financial Statements. The results also showed that it also had an influence on the Application of Government Accounting Standards (SAP) and the Quality of Local Government Apparatuses had a simultaneous influence on the quality of the Bima Regency Government Financial Statements.Keywords: Application of Government Accounting Standards, Quality of LocalGovernment Apparatus, Quality of Financial Statements.
DAMPAK COVID-19 TERHADAP HARGA SAHAM GABUNGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Melly Meilani; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.517 KB)

Abstract

This study aims to determine the impact of Covid-19 on the price of joint stock listed on the Indonesia stock exchange. The population used in this study are all companies listed on the Indonesia Stock Exchange (BEI) and also listed as IDX30 index companies. Number of samples are 30 companies. The data analysis method used was the Wilcoxon Signed Ranks Test. The results of hypothesis testing using the Wilcoxon Signed Ranks Test show that the average Composite Stock Price Index before and after the announcement of the Covid-19 Pandemic shows an asymptotic significance value (2-tailed) of 0.005. This value < 0.05, which means that H0 is rejected and H1 is accepted. This means that there are differences before and after the announcement of the Covid-19 Pandemic against the Composite Stock Price Index on the IDX30 Index. Keywords : Covid-19 Pandemic Events, Composite Stock Price Index
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN DIVIDEN, PROFITABILITAS TERHADAP KEBIJAKAN HUTANG (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2012-2016) Dewi Nur Khusniyah; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 11 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (751.869 KB)

Abstract

ABSTRACTThe study aims to empirically test the impact of Managerial Ownership,Institutional Holdings, Dividend Policy, and Profitability on Debt Policy ofmanufacturers listed in Indonesia stock Exchange from 2012 to 2016. The dataare taken from a five-year period, which is from 2012 to 2016.The study uses quantitative method. The samples are obtained by usingpurposive sampling. There are ten manufacturers which are qualified to be thesamples. The study uses multiple linear regression technique.The result of the study shows that, Managerial Ownership does notsignificantly affect Debt Policy indicated by coefficient which is 1.432 withprobability which is 0.159. Institutional Holdings does not significantly impact ondebt policy implied by coefficient which is 1.033 with probability which is 0.307.Dividend Policy does not considerably influence on Debt Policy confirmed bycoefficient which is 1.202 with probability which is 0.236. Profitability does notsignificantly impact on Debt Policy proven by coefficient which is 1.533 withprobability which is 0.132. Simultaneously, Managerial Ownership (MOWN),Institutional Ownership (INSWN), Dividend Policy (DPR), and Profitabilityimpact (ROA) on Debt Policy (DER) which is confirmed by F value which is2.280 with probability which is 0.075. The multiple linear regression formula ofthe study is:Y = 56.017 + 1.674X1(Sig. 0,159) + 41.226 X2(Sig. 0,307) + 9.734 X3 (Sig.0,236) -112.344 X4 (Sig. 0,132) + e.Keywords: Managerial Ownership, Institutional Ownership, Dividend Policy,and Profitability on Debt Policy
Analisis Pengaruh Persepsi Profesi Akuntan Publik, Motivasi Dan Kecerdasan Adversity Mahasiswa Universitas Islam Malang Terhadap Minat Menjadi Akuntan Publik Mohammad Faizal Arif; Noor Shodiq Askandar; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1427.302 KB)

Abstract

ABSTRACTThis study aims to determine the effect of Public Accountant Perception, Motivation and Adversity Intelligence of Malang Islamic University Students Against Interest in Becoming a Public Accountant.In this study, researchers used quantitative research methods by using primary data obtained from respondents' responses to questions on the questionnaire. The results of this study indicate the perception of public accountants, motivation and adversity intelligence simultaneously or simultaneously affect the interests of students becoming public accountants. Perception variable shows a positive influence with a sig value of 0.011 <0.05 meaning that the better the perception of students will increase interest in becoming a public accountant. Motivation variable shows a positive influence with a sig value of 0.009 <0.05 meaning that the higher the motivation of students the higher the interest in becoming a public accountant. Adversity intelligence variable shows a positive influence with a sig value of 0,000 <0.05 meaning that the higher the adversity intelligence of students the higher the interest in becoming a public accountant.Keywords: Perception, Motivation, Adversity Intelligence, Interest in Being a Public Accountant.
PENGARUH PEMERIKSAAN PAJAK, KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Pada KPP Pratama Malang Utara) Nur Aini Eka Putri; Nur Diana; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 10 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (396.218 KB)

Abstract

ABSTRACTThis research was conducted to determine the effect of tax audits, taxpayer awareness, service quality on the level of individual taxpayer compliance at the North Malang Tax Service Office (KPP). The analysis method used is multiple linear regression. The data used in this study are primary data. Data collection techniques in this study using purposive sampling. The test used in this study is the f test, R2 test, and t test. Based on the results of the tests that have been carried out, it is concluded that simultaneously the tax audit variable, taxpayer awareness, service quality has a significant and simultaneous effect on individual taxpayer compliance. The partial test results show that the tax audit variable and taxpayer awareness partially have a positive effect on the level of individual taxpayer compliance at the North Malang Tax Office. Meanwhile, partially service quality has no effect on individual taxpayer compliance.Keywords: tax audit, taxpayer awareness, service quality, taxpayer compliance
PERLAKUAN ZAKAT SEBAGAI PENGURANG LANGSUNG TAX INCOME DENGAN PERLAKUAN ZAKAT SEBAGAI PENGURANG PENGHASILAN KENA PAJAK Wahyu Afrilia Mawardianti; Afifudin Afifudin; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 06 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (789.514 KB)

Abstract

ABSTRACTIONThis research is entitled Treatment of Zakat as Direct Tax Income Reduction withthe Treatment of Zakat as a Taxable Income Reduction. The purpose of this studywas to analyze the difference between zakat treatment as a direct deduction of taxincome by treating the contract as a deduction from taxable income. The type ofresearch used in this study is qualitative research and using a comparative studyapproach. The location of this research is Lazis of Jami Mosque, Malang City.The results of this study indicate that there are differences between the twotreatments. In the first treatment, the expenditure on zakat and tax obligations issmaller than the second treatment. The difference in the percentage of the twotreatments is 1.475%. The final analysis of research is that there is a positivecorrelation between zakat and tax.Keywords: Zakat, Income Tax, Taxable Income Deduction.
ANALISIS PENGARUH FRUAD TRIANGLE TERHADAP KECURANGAN LAPORAN KEUANGAN (Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018- 2019) Amirotuz Zakkiyah; Moh. Amin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 10 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.12 KB)

Abstract

This study aims to analyze and test the effect of the Fruad triangle (Pressure, Opportunity and Rationalization) on fraudulent financial statements in Food and Beverage companies listed on the Indonesia Stock Exchange in 2018-2019. The type used in this study is a quantitative method that can be used to examine the population.  and certain samples, as data collection using research instruments, data analysis is quantitative or statistical.  The population in this study were 30 manufacturing companies in the Food and Beverage sector listed on the Indonesia Stock Exchange (IDX) for the period 2018 – 2019. The sample was taken from the population using purposive sampling technique and obtained a sample of 20 companies with the criteria used. The results showed that simultaneously Pressure, Opportunity and Rationalization Affected Fraudulent Financial Statements partially Pressure had a positive and significant effect on financial statements while Opportunity and Rationalization had no significant effect on financial statement fraud in Food and Beverage companies listed on the IDX in 2018-2019  .Keywords: Financial statements, fraud triangle, pressure, opportunity and rationalization
PENGARUH PENGALAMAN KERJA DAN PERTIMBANGAN PROFESIONAL AUDITOR TERHADAP KUALITAS BAHAN BUKTI AUDIT (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK DI MALANG) Eka Saputri Nurmalasari; Anik Malikah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 01 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (508.524 KB)

Abstract

This research is a research that analyze the factors that influence the quality of audit evidence. The purpose of this study is to obtain evidence of case studies on the relationship of work experience and auditors professional judgment on the quality of audit evidence. Populatioan in this study is the auditor who works at public accounting office in the city of Malang, while the sample of 50 auditors. The type of data used is multiple linear regression.The results of this study are the work experience and professional judgment of auditors have a significant influence on the quality of audit evidence.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN PEMBAGIAN DIVIDEN PADA PERUSAHAAN YANG TERGABUNG DALAM INDEX JII DI BURSA EFEK INDONESIA TAHUN 2016-2018 Eveilin Rosalina Putri; Moh. Amin; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 05 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (648.99 KB)

Abstract

ABSTRACTThis study aims to determine the factors that influence the dividend distribution policy. The population in this study are companies listed on the Indonesia Stock Exchange. The sample used is the company incorporated in the index JII. The technique used in sampling is Purposive Sampling technique, the sample chosen was 30 companies. Data is taken using the documentation method. The data analysis method used is multiple regression analysis with the help of SPSS version 14 software (Product Statistics and Solution Services version 14). The test data used is the simultaneous hypothesis test (f), determination coefficient (R2), and partial hypothesis test (t). that decision of this study shows that simultaneously the independent variables have a Significant influence on the dependent variable. According to the test results of the coefficient of determination, the value of R Square is 50.2% while the remaining 49.8% is influenced by other variables not included in this study. Based on the results of the partial test all variables have an influence on dividend distribution, return on equity (ROE) (sig = 0.029), debt to equity ratio (DER) (sig = 0.038) and cash ratio (sig = 0,000) has an influence on dividend distribution. Keywords: cash ratio, (ROE), (DER), and dividend payout ratio.Keywords: cash ratio, return on equity (ROE), debt to equity ratio (DER), and dividend payout ratio

Page 65 of 109 | Total Record : 1086

 63   64   65   66   67 

Filter by Year

2017 2026


Reset
Filter By Issues
All Issue Vol 15, No 01 (2026): e_Jurnal Ilmiah Riset Akuntansi Vol 14, No 02 (2025): e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023 Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi Februari 2023 Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023 Vol 11, No 12 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 11 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 11 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 10 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 10 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 01 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 01 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 10, No 14 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 13 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 12 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 11 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 10 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 09 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 03 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 03 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 9, No 12 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 11 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 10 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 09 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 08 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 07 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 06 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 9, No 06 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 8, No 11 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 10 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 09 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 08 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 07 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 06 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 05 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 05 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019 Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019 Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019 Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019 Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Juni 2019 Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019 Vol 7, No 12 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 11 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 10 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 09 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 08 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 07 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 06 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 05 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018 Vol 7, No 05 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018 Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018 Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018 Vol 7, No 01 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018 Vol 7, No 01 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 6, No 10 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 09 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 08 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 07 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 06 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 05 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 04 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 03 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 02 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 01 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6 (2017): e_Jurnal Ilmiah Riset Akuntansi More Issue