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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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Analisis Sistem Informasi Akuntansi Penerimaan Kas Terhadap Efektivitas Pengendalian Intern Pendapatan Jasa Pada Perusahaan Transportasi (Studi Kasus Pada PT. Lancar Sejahtera Abadi) Tita Puspita Maharani; Noor Shodiq Askandar; Junaidi Junaidi
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

PT. Lancar Sejahtera Abadi (LSA) established in 2008, is a Transportation Management Services company. Namely transportation services and goods delivery that are integrated using a combination of land transportation modes. This company stands from a combination of reliable professionals, supported by all partners and human resources who are trained and tested to place at PT. Lancar Sejahtera Abadi (LSA) as a complete, reliable and trusted transportation service provider company.This study aims to determine the accounting information system for cash receipts to the effectiveness of internal control of service income in transportation companies PT. Lancar Sejahtera Abadi (LSA). Types of research used in this study is descriptive qualitative. The data and information processed are data obtained from the results of structured interviews and documentation that will be analyzed qualitatively and described in a descriptive form.Based on the results of the study, the cash receipt accounting information system at PT. Lancar Sejahtera Abadi is said to be relatively good, this can be seen where PT. Lancar Sejahtera Abadi has implemented systemized recording in each division and in accordance with the procedures of the cash receipt accounting information system.Keywords : Cash receipt accounting information system; accounting information system; revenue control; service income; cash receipts
PENGARUH LABA AKUNTANSI, KOMPONEN ARUS KAS, PRICE EARNINGS RATIO, DAN DIVIDEND YIELD TERHADAP RETURN SAHAM Mastu’ah Mastu’ah; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 05 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to analyze the effect of accounting earnings, cash flow components, price earnings ratio, and dividend yield on stock returns during the period 2015-2017. The variables examined in this study were accounting earnings, cash flow components, price earnings ratio and dividend yield as independent variables, stock returns as the dependent variable. The research method used is descriptive statistical method. By testing verification using multiple regression. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the period 2015-2017. The data used is secondary data, namely the annual report of the company that was sampled in the study. The research sample was 31 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017 which were taken using the Purposive Sampling method. The results of this study indicate that operating cash flows, funding cash flows, price earnings ratios and dividend yields positively influence stock returns, but accounting earnings and investment cash flows do not have a positive effect on stock returns.KEYWORDS: Accounting Profit, Operating Cash Flow, Investment Cash Flow, Funding Cash Flow, Price Earnings Ratio, Dividend Yield, Stock Return.
PENGARUH RELIGIUSITAS, PENGETAHUAN AKUNTANSI SYARIAH, PELATIHAN PROFESIONAL DAN PERTIMBANGAN PASAR KERJA TERHADAP MINAT MAHASISWA AKUNTANSI BERKARIR DI LEMBAGA KEUANGAN SYARIAH Fadel Baha; Nur Diana; M. Cholid Mawardi
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 purpose of this study is to provide an analysis of the influence of religiosity, Islamic accounting knowledge, professional training and market considerations on the interest of career accounting students in Islamic financial institutions. This study uses primary data by distributing questionnaires. The population used is S1 Accounting FEB UNISMA students who have taken Islamic accounting courses. The sampling technique used purposive sampling method with predetermined criteria for respondents. Testing the hypothesis in this study using the simultaneous test (jji F), the coefficient of determination ((), and partial test (t test). The results of this study interpret that simultaneously the variables of religiosity, sharia accounting knowledge, professional training and market considerations have a significant effect on the interest of accounting students for careers in Islamic financial institutions, while partially religiosity, sharia accounting knowledge, professional training and time market considerations have no significant effect. positive towards the interest of accounting students for a career in Islamic financial institutions. Keywords: Religiosity, Knowledge of Islamic Accounting, Professional Training and Market Considerations, and Interest of Career Students in Islamic Financial Institutions.
ANALISIS FAKTOR YANG MEMPENGARUHI RETURN SAHAM PERUSAHAAN SEKTOR PERTANIAN PADA MASA PANDEMI COVID-19 Widya Andreyna; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 13 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

To analyze the factors that influence stock returns of agricultural sector companies, this study was conducted. The population in this study are agricultural sector companies listed on the (Indonesian Stock Exchange) during the pandemic. Covid-19 was confirmed to have entered Indonesia. Sampling was selected directly from the IDX, namely as many as thirty agricultural sector companies listed on the IDX and have uploaded their annual reports as of December 30, 2020. The data analysis method used is multiple linear regression analysis, model feasibility Test (F test), partial Test (test t), Test of determination. The  results of this study are the independent variables Solvency Ratio, Liquidity Ratio, Profitability Ratio effect simultaneously and partially on the dependent variable, namely stock returns.
PENGARUH AUDIT MANAJEMEN SUMBER DAYA MANUSIA TERHADAP KINERJA KARYAWAN (STUDI EMPIRIS PADA HOTEL SWISS BELINN SURABAYA) Awaluddin Awaluddin; Abdul Wahid Mahsuni; Affifudin Affifudin
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 study aims to determine the effect of human resource management audits on employee performance. The population in this study is all employees Belinn Swiss Hotel in Surabaya. The sample used is a part of the beliss swiss hotel employees. The technique used in sampling is the probability sampling, the sample selected was 68 employess. Data was taken using the questionnaire method. The data analysis method used is simple regression analysis with the help of SPSS version 14 software (Product Statistics and Solution Services version 14). The test data used is the determination coefficient (R2), and partial hypothesis test (t). The results of the coefficient of determination, the adjusted R value is 58,9% while the remaining 41,1% is influenced by other variables not included in this study. Based on the results of the partial variables human resource management audit have an influence on employee performance with a significance value of (0,008).Keywords : human resource management audits, employee performance.
PENGARUH INVESTASI DAN FINANCIAL LEVERAGE TERHADAP DIVIDEND YIELD PADA SEKTOR PROPERTI, REAL ESTATE DAN KONSTRUKSI BANGUNAN YANG TERDAFTAR DI BEI PERIODE 2014-2017 Dzurrotun Nasikhah; Maslichah Maslichah; 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

ABSTRACTThe purpose of this study is to find out to determine the effect of Investment (X1) and Financial Leverage (X2) on Dividend Yield (Y) in manufacturing sector companies in the property, real estate and building construction sectors. This study uses 16 samples of companies with a period of 4 years. With the results of the analysis show that Investment (X1) and Financial Leverage (X2) simultaneously affect the Dividend Yield (Y). From the test of the coefficient of determination, the value of   is 10%, which means that only 10% of Investment (X1) and Financial Leverage (X2) affect the Yield Dividend while Y% is influenced by other variables outside the regression model. While the results of the Partial test indicate that Investment (X1) does not affect the Yield Dividend (Y). While Financial Leverage (X2) has a significantly positive effect on Yield Dividend (Y). Where the financial leverage ratio shows the level of the company's ability to pay debts, it can be said that the company is able to pay cash dividends as much as possible. In contrast to investment, if the level of stock returns increases, there is no impact on the level of dividend yield, where stock returns are part of market risk that influences changes in stock prices in assessing company prospects rather than valuing dividends in a company.Keyword : Investment (X1), Financial Leverage (X2) and Dividend Yield (Y)ABSTRAKTujuan dari penelitian ini  yaitu untuk mengetahui Untuk mengetahui pengaruh Investasi (X1) dan Financial Leverage (X2) terhadap Dividend Yield (Y) pada perusahaan manufaktur sektor pada sektor properti, real estate dan konstruksi bangunan. Penelitian ini menggunakan 16 sampel perusahaan dengan jangka waktu 4 tahun. Dengan hasil analisis menunjukkan bahwa Investasi (X1) dan Financial Leverage (X2) secara simultan berpengaruh terhadap Dividend Yield (Y). Dari uji koefisien determinasi didapat nilai  sebesar 10% yang mana berarti bahwa hanya 10% Investasi (X1) dan Financial Leverage (X2) berpengaruh terhadap Dividend Yield (Y) sementara 90% dipengaruhi oleh variabel lain diluar dari model regresi. Sedangkan hasil uji Parsial menunjukkan bahwa Investasi (X1) tidak berpengaruh terhadap Dividend Yield (Y). Sedangkan Financial Leverage (X2) berpengaruh secara signifikan positif terhadap Dividend Yield (Y). Dimana rasio financial leverage menunjukkan tingkat kemampuan perusahaan dalam membayar hutang maka dapat dikatakan bahwa perusahaan tersebut mampu untuk membayarkan dividen tunai semaksimal mungkin. Berbanding terbalik dengan investasi jika tingkat return saham mengalami kenaikan maka tidak terdapat imbas pada tingkat Dividend Yield yang mana return saham adalah bagian dari resiko pasar yang berpengaruh pada perubahan harga saham dalam menilai prospek perusahaan bukan untuk menilai dividen pada suatu perusahaan. Kata kunci : Investasi (X1), Financial Leverage (X2) dan Dividend Yield (Y)
PENGARUH PARTISIPASI PENGANGGARAN, ASIMETRI INFORMASI DAN BUDAYA ORGANISASI PADA SENJANGAN ANGGARAN (STUDI KASUS PADA KOPERASI DI KOTA MALANG) Mufarrihah Mufarrihah
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 01 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

This research aims to know the influence of participation in budgeting, information asymmetry, and organizational culture in thebudgetary slackin cooperative city of Malang. To be able to achieve that goal used linear regression data analysis techniques double, F-test and t-test. Methods of collecting data in this study using a questionnaire that was distributed to the Manager, Secretary and Treasurer at the cooperative in the city of Malang. Based on the results of analysis of the mind that simultaneously (a) variable budget participation, information asymmetry and organizational culture significantly to budgetary slack, partially variable and (b) the budget participation of a significant negative effect on budgetary slack cooperative in Malang (c) asymmetry of information of significant positive effect on the budgetary slack cooperative in Malang and (d) organizational culture positive significant effect on budgetary slack cooperative in Malang.
ANALISIS PERANAN KEBIJAKAN PAJAK PENJUALAN ATAS BARANG MEWAH (PPnBM) DALAM MENGENDALIKAN IMPOR MOBIL (Studi pada Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean Tanjung Perak Surabaya) Abd. Basit; Nur Diana; Affifudin Affifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 11 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT               This research aims to determine the role of the sales tax policy on luxury goods in controlling imports of cars. This study uses a descriptive qualitative approach. In 2013 Indonesia exported 170 thousand units of cars and imported 120 thousand units of cars. This condition requires the control of Indonesian people's consumption of imported cars. In the case of imposition of on motorized vehicles, the government issued a policy namely Government Regulation Number 22 of 2014 concerning Taxable Goods that are luxuriously classified in the form of Motor Vehicles which are subject to Sales Tax on Luxury Goods. The existence of policy on imported cars is expected to reduce public consumption of imported cars. The Tanjung Perak Port, which is the second largest port, has become the place of international and national trade traffic, this is evident from the many export and import activities that occur there. Tanjung Perak Port is a place for importing motorized vehicles through customs routes. Keywords: Value Added Tax on Luxury Goods, Policy, Control, Import.
Kemampuan Laba dan Arus Kas Dalam Memprediksi Laba dan Arus Kas Masa Mendatang Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2013- 2016 Heru Budiono; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 01 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this research is: 1) to know the earnings and cash flow capability topredict the earnings in the future, 2) to know the earnings capability and cash flow to predictthem in the future, 3) to know the predict capability incremental cash flow of the future.The research used the sample of the manufacture companies listing on IndonesiaStock Exchange and research period of 2013-2016. The sample obtained of 38manufacturing companies trantumed in Indonesia Stock Exchange. T he variables of theresearch are independent variables that consist earnings and cash flows of the previousperiod, while the dependent variables are the future of earnings and cash flows. Thisresearch used a double regression linear.The result of the test show that earnings and cash flow has the ability to predictingearnings in the future. Profit and cash flow have the ability to predict them in the future.Earnings and cash flows alike have an incremental predictive capability for them in thefuture.Keyword : Manufacture Company, Earnings, Cash Flow, Prediction Capability.
PENGARUH SLACK RESOURCES, UKURAN PERUSAHAAN, KEPEMILIKAN PUBLIK DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILTY (CSR) PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 – 2019 Hasan Badilah N; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of Slack Resources, Company Size, Public Ownership, and Environmental Performance on Disclosure of Corporate Social Responsibility at LQ45 Companies listed on the Indonesia Stock Exchange in 2016 - 2019. Based on the number of calculations, 25 companies were selected as samples. The results of the analysis use multiple linear regression analysis which shows that Slack Resources, Company Size, Public Ownership, and Environmental Performance have a significant influence on Corporate Social Responsibility simultaneously. Partially the test results show Slack Resources, Company Size, Public Ownership, and Environmental Performance have a significant effect.Keywords: Slack Resources, Company Size, Public Ownership, Environmental Performance, Corporate Social Responsibility.

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