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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
ISSN : 23026200     EISSN : -     DOI : https://doi.org/10.33474/jra
Core Subject : Economy,
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
Articles 1,078 Documents
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT NASABAH DALAM PROGRAM LAKU PANDAI (Studi BTPN Syariah Area Malang 2) KHAMIDATUL AZIZAH; AFIFUDIN AFIFUDIN; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this research is to analyze and to know the influence of AdaptivePresentation, Perception of Effectiveness, Level of Education and AccountingInformation System simultaneously and participatively to the interest of participating inSmart Manner program.Method of completion of data using questionnaire which measured by likertscale. The analysis method used is multiple linear regression analysis.The results of the study showed significantly significantly Perceptions of Ease ofUse, Perceptions of Effectiveness, Level of Education and Accounting InformationSystems on the interest to participate in Smart Show program.It is advisable to add independent variables or questionnaires that have relevanceto Perception of Use, Perceptive Use, Accounting Information System, and EducationLevel and Interests participate in Smart Show program to be more easily understood byrespondent and add sample of researchKeyword : influence of Adaptive Presentation, Perception of Effectiveness, Level ofEducation, Accounting Information System, the interest of participating andSmart Manner program
PENGARUH PEMAHAMAN DASAR AKUNTANSI KEUANGAN DAN KEMAMPUAN MENGGUNAKAN KOMPUTER TERHADAP PRESTASI BELAJAR KOMPUTER AKUNTANSI PADA MAHASISWA PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS ISLAM MALANG Panetep Bagus Samudra; Maslichah Maslichah; Dwiyani Sudaryanti
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 basic understanding of financial accounting and the ability to use computers on learning achievement of accounting computers in accounting study program students, Faculty of Economics and Business, Islamic University of Malang. The population in this study were students of the accounting study program, Faculty of Economics and Business, Islamic University of Malang. The sample used is part of the accounting students of the Faculty of Economics and Business, Islamic University of Malang. The technique used in sampling was purposive sampling technique, with 103 students selected as a sample. The data were collected using a questionnaire method. The data analysis method used is multiple regression analysis with the help of SPSS software version 14 (Statistical Products and Service Solutions version 14). The test data used were simultaneous hypothesis testing (f), determination coefficient (R2), and partial hypothesis testing (t). The results showed that the independent variable simultaneously had a significant effect on the dependent variable. Based on the coefficient of determination test results, the value of R2 Square is 53.6% while the remaining 46.4% is influenced by other variables not included in this study. Based on the results of the partial test, the variables of basic understanding of financial accounting (sig = 0.000) and the ability to use computers (sig = 0.004) have an effect on the learning achievement of accounting computers.Keywords: basic understanding of financial accounting, ability to use computers and learning achievement of accounting computers
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU DALAM PELAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Property Yang Terdaftar Di BEI Tahun 2019-2021) Fivian Imdadilluthfiyah; Moh. Amin; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to analyze profitability, liquidity, and firm size affect the timeliness of financial reporting. The population used in this study is the property of companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2021. While the sample used in this study is purposive sampling. There are 83 companies that are included in the property sector but the sample that can be processed is 33 companies. The results of this study indicate that profitability and firm size affect timeliness in financial reporting, liquidity does not affect timeliness in financial reporting.Keywords: Profitability, liquidity, firm size, financial reporting timeliness.
PENGARUH MORALITAS APARAT DAN ASIMETRI INFORMASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Pada Pemerintahan Kota Malang) Nur Hizbiyatul Jannah; Nur Diana; Junaidi Junaidi
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

AbstractThis study aims to determine the effect of individual morality andinformation asymmetry on the tendency of fraud accounting at the Organization ofthe Regional City of Malang. This type of research is quantitative research.Criteria of respondents used in this study are employees who work on thefinancial sector at the Organization of Regional Devices. The sample used was 50respondents. The number of population in this research is 19 Department which ishead of finance department and finance officer at Organization of Local Area ofMalang City. The sampling technique used is purposive sampling, with thenumber of respondents is 50 people. The results of this study indicate that (1)individual morality has a significant negative effect on the fraud of accounting (2)information asymmetry has a significant positive effect on accounting fraudtendencies, (3) individual morality and information asymmetry have a significanteffect on trends fraud (fraud) accounting.Keywords: apparatus morality, information asymmetry and fraudulent accountingtendencies.
PENGARUH FAKTOR KEPERILAKUAN TERHADAP KEGUNAAN SISTEM KEUANGAN AKUNTANSI DAERAH DI KOTA MALANG Shella Citra Oktaviani; Abdul Wahid Mahsuni; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 02 (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 behavioral factors on the use of the Regional Accounting Financial System in Malang. The variables used in this study are Attitudes, Emotions and Motivation towards the Regional Financial Accounting System. The sample in this study was 53 BPKAD Malang City employees. From the test results using multiple linear regression models obtained results simultaneously Variable Attitudes, Emotions and motivation affect the financial system of Regional Accounting. Partial test results show attitudes and motivation affect the Regional Accounting financial system, Partial test results indicate Emotion has no effect on the Regional Accounting financial systemKeywords: Regional Financial Accounting System, Attitude, Motivation, Emotion
ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH INITIAL PUBLIC OFFERING (IPO) DI BURSA EFEK INDONESIA (Studi Kasus Pada Perusahaan Non Keuangan Yang IPO Di Bursa Efek Indonesia Tahun 2016) Mahfiro Mahfiro; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 11 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study is to explain the difference in financial performance of non-financial companies before and after their initial public offering (IPO) on the Indonesia Stock Exchange (BEI). This study applies a quantitative approach with statistical methods. Research variables consist of Current Ratio (CR), Debt Ratio (DER), Debt Ratio (DR), Total Asset Turnover (TATO), Net Return (NPM), Return on Investment (ROI), and Return on Equity.  Data analysis is a descriptive statistical analysis, which is an inference statistical analysis consisting of hypothesis testing and hypothesis testing using SPSS version 20. The results of the hypothesis test using the paired t test show that there is a large difference in the financial performance of the company before and after the IPO. Viewed from average CR and ROE. On the other hand, looking at the average values of DER, DR, TATO, NPM, and ROI, there is no big difference in the financial performance of the company before and after the IPO. Overall, the company's financial performance has not improved since the IPO. This may be due to the short observation period and the condition of the company still in the adjustment stage after the IPO.Keywords: Financial Performance, Initial Public Offering, IPO, BEI, Financial Ratio
PENGARUH DEWAN KOMISARIS TERHADAP ENVIRONMENTAL DISCLOSURE PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI TAHUN 2015-2017 Juhairiyah Juhairiyah; Afifudin Afifudin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 06 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

BSTRACTThis study aims to determine the influence of the Board of Commissionerson the Environmental Disclosure of Manufacturing Companies Listing on theStock Exchange in 2015-2017. The data used in this study is secondary data, thepopulation of this study were 150 manufacturing companies listing on the StockExchange in 2015-2017 and the total sample of 39 companies through purposivesampling method. The results of this study indicate that partially the size of theboard of commissioners, the proportion of independent board of commissionersand the number of board of commissioners meetings have no effect onenvironmental disclosure, while the educational background of the board ofdirectors affects environmental disclosure.Keywords: Board of Commissioners Size, Proportion of Independent Board ofCommissioners, Board of Commissioners' Educational Background,Number of Board of Commissioners Meetings and EnvironmentalDisclosure
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, DUKUNGAN MANAJEMEN PUNCAK, DAN KEMAMPUAN PEMAKAI TERHADAP EFEKTIFITAS SISTEM INFORMASI AKUNTA (Studi Empiris pada kantor BPPKAD kabupaten Rembang) Arum kamawati; Maslichah Maslichah; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 10 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

Computer-based accounting information system is essential applied in cooperatives to produce a form of financial statements information that is relevant and reliable. This study aims to demonstrate empirically the effect of the use of information technology, user participation, top management support and engineering capabilities users of accounting information systems at the effectiveness of accounting information systems. Sampling technique used is the census sampling technique (saturated sample) and get a sample of 80  samples. Questionnaires were returned and deserves to be treated as many as 80questionnaires. Data analysis technique used is the technique of linear regression analysis showed that the variables berganda.Hasil use of information technology, user participation, top management support, the ability of users of accounting information systems engineering positive influence on the effectiveness of the system of accounting informmasi. Keywords: Information Technology Utilization, User Participation, Top Management Support, Effectiveness SIA  
PENGARUH STRUKTUR GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020 Rahma Maulidia; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 10 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of the structure of good corporate governance on the disclosure of corporate social responsibility in financial companies listed on the Indonesian stock exchange in 2018-2020. The independent variables in this study are managerial ownership, institutional ownership, audit committee, and the size of the board of commissioners, while the dependent variable is the disclosure of corporate social responsibility in financial companies listed on the Indonesian stock exchange in 2018-2020. This type of research is quantitative research, because the data used are in the form of numbers and numbers. The source of data in this study is secondary data obtained from the annual reports of financial companies listed on the Indonesia stock exchange in 2018-2020 which are taken from the website www.idx.co.id. The population in this study are financial companies listed on the Indonesian stock exchange during 2018-2020. The data collection method used purposive sampling technique. The hypotheses were tested using descriptive statistical analysis, normality test, classical assumption test, multiple linear regression analysis test, and hypothesis testing using SPSS Version 26. The results showed that managerial ownership variable had a positive and significant effect on corporate social responsibility disclosure (0.013 < 0.05), while the institutional ownership variable has no effect on the disclosure of corporate social responsibility (0.453 > 0.05), the audit committee variable has no effect on the disclosure of corporate social responsibility (0.373 > 0.05), and the variable size of the board of commissioners has a positive and positive effect. significant to the disclosure of corporate social responsibility (0.006 <0.05).Keywords: corporate social responsibility, managerial ownership, institutional ownership, audit committee, board of commissioners size.
Analisis Faktor-Faktor yang Mempengaruhi Minat Wajib Pajak Orang Pribadi dalam Menggunakan E-Filling Sebagai Sarana Pelaporan SPT (Studi Empiris pada Wajib Pajak Orang Pribadi di KPP Pratama Malang Selatan) Ardila Kurnia Susanti; Afifudin Afifudin; Umi Nandiroh
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 study aims to determine the factors that influence the intention to use e-Filling by individual taxpayers using the TAM modification approach. Sampling in this study using the slovin formula. This study uses primary data by distributing questionnaires directly to 98 individual taxpayers who are registered at KPP Pratama Malang Selatan. The analytical method used is path analysis with the help of SmartPLS 3. The results show that perceived usefulness and perceived ease of use  have a positive and significant effect on interest in using e-Filling.Keywords: Perceived usefulness, perceived ease of use, interest in using e-filling

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