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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
 67   68   69   70   71 
ANALISIS PERENCANAAN ANGGARAN DAN REALISASI ANGGARAN PEMERINTAH DAERAH KABUPATEN MALANG TAHUN 2016-2018 Wilis Auliana; Moh. Amin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe Purpose of This Research The purpose of this study was to analyze the performance of the Malang Regency Government Revenue and Expenditure Budget in 2016-2018 in financial terms and measured from the Budget Realization Report. This type of research used in this research is descriptive type of research. Descriptive research is research about a particular phenomenon or population that researchers obtain on the subject which is conducted to find out the independent variables, either one or more independent variables without making comparisons or connecting with other variables. The analytical method used in this study uses descriptive analysis based on the Budget Financial Report (LRA), namely the concept of the budget, especially the analysis of budget planning and budget realization. Data obtained directly from the BAKD Office. The results of this study Malang Regency Government said to be good in carrying out financial performance, but only a few evaluations that must be improved in managing decentralization, PAD, and income differences. The performance of the Malang Regency Government's APBD in allocating its Shopping Budget is said to be efficient, not indicated budget waste. Realization of Malang Regency Government Budget for 3 years running effectively by presenting the Budget Realization Report (LRA) in accordance with applicable procedures. Keywords: Budget Planning, Budget Realization, APBD Performance
PENGARUH TINGKAT KESEHATAN BANK TERHADAP PERTUMBUHAN LABA PERUSAHAAN DENGAN METODE RGEC (Studi Pada Bank BUMN yang Terdaftar di BEI Periode 2015-2018) Mutiatus Sholiha; Noor Shodiq Askandar; Arista Fauzi Kartika Sari
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 was to determine and analyze the effect of NPL, GCG, ROA and CAR variables on the profit growth of state-owned commercial banks listed on the Indonesia Stock Exchange in the 2015-2018. The samples in this study were 4 banking companies. Sampling was conducted using a purposive sampling method. The type of research is quantitative research with secondary data obtained from the financial statements of banking companies listed on the Indonesia Stock Exchange in the 2015-2018 period the data collection method using the documentation method. The analytical tool used in this study is multiple linear regression analysis, by software IBM SPSS Statistic 14.The results obtained in this study are NPL, GCG, ROA, CAR showing the results simultaneously have a significant effect on profit growth in state-owned commercial banks in the 2015-2018 periods. For NPL variables partially significant negative effect on earnings growth. Whereas the GCG, ROA, and CAR variables partially had a significant positive effect on the profit growth of commercial banks in the 2015-2018.” Keywords : Profit Growth, Non Performing Loan, Good Corporate Governance, Return On Assest, and Capital Adequacy Ratio”
ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI UNTUK MEMBAYAR PAJAK DENGAN KONDISI KEUANGAN DAN PREFERENSI RISIKO WAJIB PAJAK SEBAGAI VARIABEL MODERATING (STUDI KASUS PADA WAJIB PAJAK YANG TERDAFTAR DI KPP PRATAMA MALANG UTARA) Melisa Damayanti; Abdul Wahid Mahsuni; Afifudin Afifudin
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

Analysis of Factors Affecting the Compliance of Individual Taxpayers to Pay Taxes with Financial Conditions and Taxpayer Risk Preferences as Moderating Variables (Case Study of Taxpayers Registered in North Malang Kpp). From the results of the analysis and discussion of Factors Affecting the Compliance of Individual Taxpayers to Pay Taxes with Financial Conditions and Taxpayer Risk Preferences as Moderating Variables in KPP Pratama Utara Malang Based on the research results, the tax required between knowledge and understanding of taxpayers regarding regulations taxation with the approval of the taxpayer. Taxpayer risk preferences moderate and significantly strengthen the relationship between taxpayer knowledge and understanding of tax regulations and taxpayer requirements. Financial requirements and preferences of taxpayers moderate and significantly strengthen the relationship between taxpayers 'knowledge and understanding of tax regulations and taxpayers' requirements. This is evidenced by the significance of the moderating variable of 0.036, which means that it is below the 0.05 significance level. Requests a relationship between taxpayer knowledge and understanding of tax regulations with significant positive taxpayer regulations after they are added. Keywords: Taxpayer Compliance, Cake Conditions, WP Knowledge, WP Understanding, WP Risk Preference
ANALISIS KINERJA KEUANGAN PERUSAHAAN DITINJAU DARI LIKUIDITAS, SOLVABILITAS, DAN RENTABILITAS (Studi Pada Perusahaan Food and Beverage di Bursa Efek Indonesia) Hanifur Rachman; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 07 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT            This study aims to determine the analysis of the company's financial performance in terms of liquidity, solvency, and profitability in Food and Beverage companies listed on the Indonesia Stock Exchange in 2015-2018 which amounted to 6 Food and Beverage companies that were taken using Purposive Sampling techniques, namely sample selection some criteria. The data collection method used is a method of documentation from the collection and recording of secondary data in the form of financial reports on Food and Beverage companies listed on the Indonesia Stock Exchange. The data analysis technique used in this study is to collect financial report data of Food and Beverage companies from 2015-2018, calculate and analyze using financial ratios, compare the results of analysis, and draw conclusions from the results of the analysis. The results show that the company's financial performance is seen from the liquidity ratio for four years which has the best financial performance value, namely PT Mayora Indah Tbk and the lowest is PT Nippon Indosari Corpindo Tbk. The company's financial performance seen from the solvency ratio for four years which has the best financial performance value is PT Mayora Indah Tbk and the lowest is PT Nippon Indosari Corpindo Tbk. The company's financial performance is seen from a four-year solvency ratio that has the best financial performance value is PT Mayora Indah Tbk and the lowest is PT Nippon Indosari Corpindo Tbk.Keywords : Liquidity Ratio, Solvability  Ratio,  Rentability  Ratio,  Company  Performance.ABSTRAKPenelitian  ini  bertujuan  untuk  mengetahui  analisis kinerja keuangan perusahaan ditinjau dari likuiditas, solvabilitas, dan rentabilitas pada perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia Tahun 2015-2018 yang berjumlah 6 perusahaan Food and Beverage yang diambil dengan menggunakan teknik Purposive Sampling yaitu pemilihan sampel berdasarkan kriteria tertentu. Metode pengumpulan data yang digunakan adalah metode dokumentasi dari pengumpulan dan pencatatan data sekunder berupa laporan keuangan pada perusahaan Food and Beverage yang terdaftar pada Bursa Efek Indonesia. Teknik analisis data yang digunakan dalam penelitian ini adalah mengumpulkan data laporan finansial perusahaan Food and Beverage selama tahun 2015-2018, menghitung dan menganalisis menggunakan rasio keuangan, membandingkan hasil analisa, dan menarik kesimpulan dari hasil analisis. Hasil penelitian menunjukkan kinerja keuangan perusahaan dilihat dari rasio likuiditas selama empat tahun yang mempunyai nilai kinerja keuangan terbaik adalah PT Mayora Indah Tbk dan yang terendah adalah PT Nippon Indosari Corpindo Tbk. Kinerja keuangan perusahaan dilihat dari rasio solvabilitas selama empat tahun yang mempunyai nilai kinerja keuangan terbaik adalah PT Mayora Indah Tbk dan yang terendah adalah PT Nippon Indosari Corpindo Tbk.Kinerja keuangan perusahaan dilihat dari rasio solvabilitas selama empat tahun yang mempunyai nilai kinerja keuangan terbaik adalah PT Mayora Indah Tbk dan yang terendah adalah PT Nippon Indosari Corpindo Tbk.Kata Kunci : Rasio Likuiditas,  Rasio Solvabilitas, Rasio Rentabilitas, Kinerja Perusahaan.
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2016-2018 Rini Cahyanti; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 09 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

Abstract               This research was conducted to examine the effect of variable Earning Per Share (EPS), Price Earning to Ratio (PER), Price to Book Value (PBV), Debt to Equity Ratio (DER), Return On Assets (ROA), and Return On Equity ( ROE) to Stock Return. The sampling technique used was purposive sampling with the criteria (1) the company was listed on the Indonesia Stock Exchange and registered as an LQ45 company in the 2016-2018 period, (2) The company must be listed in the LQ45 index continuously (constant) for 3 years starting from the period 2016-2018, (3) LQ45 companies for the 2016-2018 period have reported financial statements that include the values of the variables to be studied (4) Financial reports using the rupiah currency. Obtained a total sample of 45 from 45 companies for 3 years. The analysis technique used is multiple regression analysis and hypothesis testing with partial t test and simultaneous F test, with a significance level of 5%. From the results of this analysis, it is found that simultaneously there is a significant influence between EPS, PER, PBV, DER, ROA, and ROE on LQ45 Company Stock Return, but the effect is very small, only 51.8%. While partially, only the DER, ROA and ROE factors have a significant effect on LQ45 Company Stock Return with a value of less than 5%. Keyword: Earning Per Share (EPS), Price Earning to Ratio (PER), Price to Book Value (PBV), Debt to Equity Ratio (DER), Return On Assets (ROA), and Return On Equity ( ROE) and Stock Return
Pengaruh Fraud Diamond, Religiusitas dan Love Of Money Terhadap Kecurangan Akademik Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Islam Malang Selama Pandemi Covid-19 Duwi Pebrianti Ambarsari; Noor Shodiq Askandar; Abdul Wahid Mahsuni
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

This research was conducted at the Faculty of Economics and Business, Islamic University of Malang. The method used in this research is a quantitative method. The purpose of this study was to determine the effect of diamond fraud, religiosity and love of money on academic fraud. The independent variables used are diamond fraud, religiosity and love of money, the dependent variable is academic fraud. The sample used in this research was 90 respondents who were active students of the Faculty of Economics and Business in 2019 and 2020 who had attended online learning. Data collection techniques using a questionnaire. The analytical method used is instrument test, normality test, classical assumption test, multiple linear test, and hypothesis testing using SPSS computer software in data processing. The results of this study indicate that fraud diamond has no effect on academic fraud, religiosity has a negative effect on academic fraud, love of money has a positive effect on academic fraud, and simultaneously the variables fraud diamond, religiosity and love of money have a positive and significant effect on academic fraud.Keywords : Fraud diamond, religiosity, love of money, academic fraud.
ANALISIS KECURANGAN LAPORAN KEUANGAN DENGAN MENGGUNAKAN FRAUD TRIANGLE (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2018-2020) A’idatul Khoir; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This observe pursuits to decide the impact of possibilities, pressures, and explanation (the fraud triangle) on fraudulent economic reporting. The research approach used is a quantitative associative observe through reading facts on production businesses listed at the Indonesian inventory change (IDX) in 2018-2020. The studies pattern become conducted by way of a centered sampling method with several criteria defined with the aid of the researcher, in order that the studies sample became obtained from 35 production companies. statistics analysis was carried out using descriptive statistical methods, normality tests, classical assumption checks, speculation checking out, and more than one linear checks using SPSS. The results confirmed that a few and large opportunities, pressures and rationalizations had a great fantastic effect on fraud with financial statements, as evidenced by using the calculation of > table t and sig. 0.05. The value of R square is 0.920, so the level of influence between the independent variables and the structured used is 92.0%, and the rest is stricken by different variables.Keywords: Fraud Triangle, Fraudulent Financial Statements, Indonesia Stock Exchange (IDX) 
STUDI EFISIENSI PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM DAERAH (BLUD) TAMAN WISATA AIR WENDIT PERIODE 2015-2019 Lutfia Fatmawati; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
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Abstract

ABSTRACT This study aims to determine the efficiency and implementation of the performance of the Financial Management Pattern of the Public Service Agency (PPK-BLU) at the Wendit Water Tourism Park. The research method used is qualitative analysis. Data collection techniques carried out by interviews, literature study, and study of documents related to research. The results of this study, based on an analysis of the implementation of the financial management patterns of the regional public service agencies (PPK-BLUD) applied in the Wendit Water Tourism Park are quite effective and efficient. This shows that in the implementation of the financial management pattern of the regional public service agencies (PPK-BLUD) in the Wendit Water Tourism Park it has been implemented well. The obstacle faced by Wendit Water Tourism Park at the planning stage is that IT applications have not been used that require a lot of time and human resources, the obstacles at the implementation stage are SDM competencies.Keywords: Performance Implementation; Public service agency; Wendit Water Park
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2016-2020 Muhamad Alam Subayin; Noor Shodiq Askandar; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to analyze the factors that affect earnings management in food and beverage sub-sector companies listed on the IDX 2016-2020. The variables used are earnings management as the dependent variable. And five of other variables such as leverage, company size, KAP size, institutional ownership and managerial ownership as independent variables. The population used in this study were 30 food and beverage sub-sector companies listed on the IDX 2016-2020. While the sample used is 14 companies that have been selected using a purposive sampling method with certain criteria. This study uses multiple linear regression analysis with the SPSS software. The results obtained from hypothesis testing are leverage, company size, KAP size, institutional ownership and managerial ownership simultaneously have a effect on earnings management. While partially, leverage and firm size have a significant negative effect on earning management, managerial ownership has a positive effect on earnings management. KAP size and institutional ownership have no effect on earnings management in food and beverage sub-sector companies listed on the IDX 2016-2020.Keywords: Earnings management, leverage, company size, KAP size, institutional ownership and managerial ownership.
AKIBAT KODE ETIK PROFESI AUDIT TERHADAP KUALITAS AUDIT AUDITOR INDEPENDEN (Studi pada KAP Malang) Linda Wulandari; Moh. Amin; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 12 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
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Abstract

This study became performed to examine the effect of the standards of integrity, objectivity, competence and the concepts of professional behavior contained in the code of ethics of the general public accountant career at the fine of the audit of independent auditors. The difficulty of the look at is an impartial auditor running at KAP within the Malang location, with junior, senior, managerial and partnership positions. There have been records from sixty five respondents, which were then examined using numerous methods of linear regression evaluation, validity and reliability assessments, classical bet checks and hypothesis checking out. The effects of the SPSS 26 test for windows display that the precept of integrity and the principle of competence do no longer have a considerable effect on the excellent of the impartial auditor's audit, while the principle of objectivity and the precept of professional behavior have a big effect on the excellent of the independent auditor's audit.Keywords: Integrity. Objectivity, competence. Professionalism, nice of audit.

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