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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 KESADARAN WAJIB PAJAK, KEPATUHAN WAJIB PAJAK, KEBIJAKAN INSENTIF PAJAK DAN PELAYANAN FISKUS TERHADAP PENERIMAAN PAJAK DI MASA PANDEMI COVID-19 (STUDI KASUS DI KPP PRATAMA TULUNGAGUNG) Rya Rahma Lutvitasari; Maslichah Maslichah; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The current COVID-19 pandemic has had an impact on the tax sector. Where the tax authorities must make breakthroughs and the right policies to optimize tax revenues. The purpose of this study was to determine the effect of Taxpayer Awareness, Taxpayer Compliance, Tax Incentive Policies and Fiscal Services on Tax Revenue during the Covid-19 Pandemic Period at KPP Pratama Tulungagung. This type of research is field research, using a quantitative approach. The data collection technique used primary data in the form of a questionnaire. The population used is individual taxpayers who are business actors or categorized as MSMEs registered at KPP Pratama Tulungagung. Samples were taken using the Slovin formula. The method used is multiple linear regression analysis, as well as partial or simultaneous hypothesis testing to determine the effect of each variable. The results showed that taxpayer awareness had no effect on tax revenues during the COVID-19 pandemic, while taxpayer compliance, tax incentive policies and tax service services had an effect on tax revenues during the COVID-19 pandemic.Keywords: taxpayer awareness, taxpayer compliance, tax incentive policy, tax service, tax revenue
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, PERTUMBUHAN PENJUALAN TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING Veni Zakia; Nur Diana; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRAKManajemen laba “merupakan suatu upaya manajer perusahaan untuk mempengaruhi informasi yang ada pada laporan keuangan dengan tujuan untuk mengelabui stakeholder yang ingin mengetahui kondisi dan kinerja perusahaan”. Penelitian ini memiliki tujuan “untuk mengetahui pengaruh kepemilikan manajerial, kepemilikan institusional, ukuran perusahaan, leverage, profitabilitas, pertumbuhan penjualan terhadap manajemen laba dan pengaruh kepemilikan manajerial, kepemilikan institusional, ukuran perusahaan, leverage, profitabilitas, pertumbuhan penjualan terhadap manajemen laba dengan komite audit sebagai proksi good corporate governance sebagai variabel moderasi pada perusahaan Bursa Efek Indonesia (BEI) periode 2016-2017”. Populasi penelitian ini yaitu “industri manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2017. Metode penentuan sampel menggunakan purposive sampling, dengan beberapa kriteria yang telah ditentukan maka jumlah sampel sebanyak 22 perusahaan manufaktur”. Data penelitian yaitu data sekunder yang diperoleh dari Bursa Efek Indonesia tahun 2016-2017. Teknik analisis data menggunakan analisis linear berganda. Hasil penelitian menunjukkan “bahwa variabel ukuran perusahaan, profitabilitas, pertumbuhan penjualan dan komite audit berpengaruh positif signifikan terhadap manajemen laba. Sedangkan variabel kepemilikan manajerial, kepemilikan institusional dan leverage tidak berpengaruh signifikan terhadap manajemen laba di perusahaan manufaktur yang terdaftar pada BEI 2016-2017. Good corporate governance dengan proksi komite audit tidak berpengaruh terhadap interaksi kepemilikan manajerial dengan manajemen laba, interaksi kepemilikan institusional dengan manajemen laba, interaksi leverage dengan manajemen laba, interaksi profitabilitas dengan manajemen laba, interaksi pertumbuhan penjualan dengan manajemen laba di perusahaan manufaktur yang terdaftar pada BEI 2016-2017, Good corporate governance dengan proksi komite audit memperkuat pengaruh ukuran perusahaan terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di BEI 2016-2017”.Kata Kunci : kepemilikan manajerial, kepemilikan institusional, ukuran perusahaan, leverage, profitabilitas, pertumbuhan penjualan, manajemen laba, komite audit.  ABSTRACT               Earnings management is an attempt by company managers to influence the information contained in financial statements with the aim to fool stakeholders who want to know the condition and performance of the company. This study aims to determine the effect of managerial ownership, institutional ownership, company size, leverage, profitability, sales growth on earnings management and the influence of managerial ownership, institutional ownership, firm size, leverage, profitability, sales growth on earnings management with audit committees as proxy good corporate governance as a moderating variable in the Indonesia Stock Exchange (BEI) company for the period 2016-2017. The population of this study is the manufacturing industry listed on the Indonesia Stock Exchange for the period 2016-2017. The method of determining the sample using purposive sampling, with several predetermined criteria, the number of samples is 22 manufacturing companies. The research data is secondary data obtained from the Indonesia Stock Exchange in 2016-2017. Data analysis techniques use multiple linear analysis. The results showed that the variable size of the company, profitability and sales growth had a significant positive effect on earnings management. While managerial ownership variables, institutional ownership and leverage have no significant effect on earnings management in manufacturing companies listed on the Indonesia Stock Exchange 2016-2017. Good corporate governance with audit committee proxy does not affect the interaction of managerial ownership with earnings management, interaction of institutional ownership with earnings management, interaction of leverage with earnings management, interaction of profitability with earnings management, interaction of sales growth with earnings management in manufacturing companies listed on the Indonesian Stock Exchange 2016 -2017, Good corporate governance with an audit committee proxy strengthens the influence of company size on earnings management in manufacturing companies listed on the Indonesia Stock Exchange 2016-2017.Keywords: managerial ownership, institutional ownership, company size, leverage, profitability, sales growth, earnings management, audit committee.
FUNGSI AUDIT INTERNAL DAN PENGENDALIAN INTERNAL DALAM PELAKSANAAN GOOD CORPORATE GOVERNANCE (Studi pada Perusahaan SPBU di Kota Malang ) Laela Purnamasari; Nur Hidayati; Moh. Amin
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 06 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

This survey was conducted to analyze the impact of internal auditors and internal controls on the implementation of good corporate governance. The sample in this survey was 55 Malang gas station employees. The analysis tool used is SPSS version 22 with multiple linear regression analysis methods. Based on the findings of the previous chapter, the results of internal auditors and internal controls can simultaneously influence the implementation of good corporate governance. In part, the internal auditor variable has a positive effect on good corporate governance practices. Internal control variables partially affect good corporate governance enforcementProposal Keywords: Quality Audit, Earning Response Coefficient (ERC) and Manufacturing Company
PENGARUH KECERDASAN EMOSIONAL, PERILAKU BELAJAR DAN MINAT BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI (Studi pada Mahasiswa Fakultas Ekonomi dan Bisnis Jurusan Akuntansi Universitas Islam Malang) Lindy Aulia Nuryatni; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

The sample in this study used accounting study program students class 2017 and 2018, Faculty of Economics and Business, Islamic University of Malang. The data collection method used is by distributing online questionnaires from Google, a sample of 89 students. The sampling technique was purposive sampling. The method used in this research is quantitative research methods using multiple linear analysis techniques. And based on the partial test results, the variable Emotional Intelligence, Learning Behavior and Learning Interest have a positive and significant effect on the Level of Accounting Comprehension.Keywords : emotional intelligence, learning behavior, interest in learning, level of understanding of accounting
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA BERINVESTASI DI PASAR MODAL PADA MASA PANDEMI COVID-19 (Studi Pada Mahasiswa Prodi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Malang) Macika Ika Purnama; Moh. Amin; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of technological developments, investment knowledge, capital market knowledge, investment returns, investment risk, and motivation on investment interest in the capital market during the Covid-19 pandemic. The population in this study were students of the Faculty of Economics and Business, Islamic University of Malang which consisted of students of the 2018 Accounting Department. The technique used in the sampling was purposive sampling technique, the selected sample was 105 respondents. It is a type of survey research that uses quantitative methods by distributing questionnaires (questionnaires). This study uses multiple linear regression analysis with the help of SPSS 16. The results show that: a). Technological developments do not affect student interest in investing in the capital market during the Covid-19 pandemic. b). Investment knowledge does not affect student interest in investing in the capital market during the Covid-19 pandemic. c). Capital market knowledge affects students' interest in investing in the capital market during the Covid-19 pandemic. d). Investment returns do not affect student interest in investing in the capital market during the Covid-19 pandemic. e). Investment risk does not affect student interest in investing in the capital market during the Covid-19 pandemic. f). Motivation affects student interest in investing in the capital market during the Covid-19 pandemic.Keywords: Technology development, Investment knowledge, Capital market knowledge, Investment return, Investment risk, Motivation 
ANALISIS PENERAPAN PSAK 102 ATAS PEMBIAYAAN MURABAHAH (STUDI KASUS PADA BANK MANDIRI SYARIAH) Putri Eka Wardani
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 04 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the process of murabahah financing at PT. Bank Syariah Mandiri, such as the accounting treatment and its compliance with financial accounting standards (psak) 102. Methods in this study using descriptive qualitative and the results of this study showed that in terms of recognition and measurement PT. Bank Syariah Mandiri is in conformity with PSAK 55 "financial instrument: recognition and measurement" and in terms of presentation of PT. Bank Syariah Mandiri is in accordance with psak 50 "financial instrument: presentation". But in terms of disclosure PT. Bank Syariah Mandiri is not in accordance with PSAK 60 "financial instrument: disclosure" Because PT. Bank Syariah Mandiri applies two contracts in one transaction. Overall PT. Bank Syariah Mandiri has complied with PSAK 102 revision 2013 in performing murabahah financing.
ANALISIS SISTEM INFORMASI AKUNTANSI PEMBIAYAAN MUSYARAKAH DI KSU BMT SARANA WIRASWASTA MUSLIM MALANG Sargio Sargio; Nur Hidayati; Abdul Wahid Mahsuni
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

ABSTRACTIn conducting its activities, sharia companies desperately need a clearinformation to make decisions. One type of information required is accountinginformation financing that can support the survival of sharia companies.Musharaka finance accounting information system is one of the sub accountinginformation system that explains how should musyarakah financing activities inthe sharia company is done so that manipulation action can be avoided. Syariahcompanies have done various ways to achieve the goal, the way that donecertainly has the ability to generate profits. To achieve these goals, shariacompanies rely on financing activities, the greater the volume of financing, thegreater the profit that can be obtained by sharia companies. The shariacompanies have three goals in financing: increasing the volume of financing,increasing the profit of sharia companies, and showing the development of shariacompanies. The importance for sharia companies to analyze the informationsystem of financing, because financing is a source of income for shariacompanies. Successful financing is the financing that made it to the greatestprofit. With the increase in financing, the profit that can be obtained by shariacompanies will increase and will be able to maintain its survival. With theexistence of an accounting information system of musyarakah financing,financing activities of sharia companies are expected to run well. In addition,with the existence of a good accounting information system financing will helpsharia companies provide information useful for management, so thatmanagement can take the decision to do the financing appropriately.Keywords: finance accounting information system.
E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI SEBAGAI FAKTOR PENDORONG PENGAMBILAN KEPUTUSAN MAHASISWA AKUNTANSI UNTUK BERWIRAUSAHA Evita Tri Wahyuni; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study to obtain empirical evidence about the influence of e-commerce on decision making for entrepreneurship, the influence of the use of accounting information systems on decision making for entrepreneurship. This research was conducted at State Universities and Private Universities in the city of Malang. Data collection methods used in this study were the distribution of questionnaires. The data used in this study is primary data obtained by distributing questionnaires directly and through the google form link to 88 respondents using convenience sampling techniques. Analysis of the data used were multiple linear regression analysis. The result of this study indicate show that e-commerce has a positive effect on decision making for entrepreneurship, the use of accounting information systems has a positive effect on decision making for entrepreneurship.Keywords : E-Commerce, Accounting Information Systems, entrepreneurship.
PENGARUH DANA PIHAK KETIGA, NON PERFORMING FINANCING, DAN RETURN ON ASSET TERHADAP PEMBIAYAAN MUDHARABAH PADA BANK UMUM SYARIAH PERIODE 2014-2017 Yuyun Hanifatusa’idah; Nur Diana; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this research to determine the influence of Third Party Funds, Non Performing Financing and Return On Asset towards Mudharabah of Sharia Commercial Banks for the period 2014-2017. The data used in this study is secondary data. The population used is Sharia Commercial Banks at Bank Indonesia for the period 2014-2017. The sampling technique was done by purposing sampling method. The sample of this research is 11 companies with 4 years observation. Data analysis was done by using multiple linier regression method. The result of this study indicate that (1) Third Party Funds has a significant positive effect on mudharabah, with a significance level of 0,031 < 0,05. (2) Non Performing Financing has a significant positive effect on mudharabah, with a significance level of 0,013 < 0,05. (3) Return On Asset has a significant positive effect on mudharabah, with a significance level of 0,011 < 0,05. Keywords: Third Party Funds, Non Performing Financing and Return On Asset and Mudharabah.
PENGARUH MODAL, STRUKTUR PERSAINGAN, DAN PENDAPATAN TERHADAP INDEKS DAYA SAING UMKM KOTA BATU Munifatik Munifatik; Noor Shodiq Askandar; Abdul Wahid Mahsuni
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

BSTRACTThis research was conducted with the aim of: 1) To determine thesimultaneous effect of capital, competition structure and income on the MSMECompetitiveness Index in Batu City. 2) To determine the effect of partial capital,Competition Structure and Income on the MSME Competitiveness Index in BatuCity.The population in this study is all MSME’s in Indonesia. The samplingmethod in this study is purposive sampling method. So that obtained a sampleof 43 MSME in Batu City. The analytical method used in this study is multiplelinear regression.The results of the study show that: 1) Simultaneously Capital,Competition Structure, and Revenue significantly influence the CompetitivenessIndex. 2) Partially Capital does not significantly influence the CompetitivenessIndex. 3) Partially the Competition Structure has a significant positive effect onthe Competitiveness Index. 4) Partially Revenue has a significant positive effecton the Competitiveness Index.Keywords: Capital, Competition Structure, Income, MSME CompetitivenessIndex

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