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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 OVERREACTION PADA SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2015-2017 Eko Krida Zafran Zakir R.; Afifudin Afifudin; 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

ABSTRACTThis research aims to investigate the overreaction occurrence in Average Cumulative Abnormal Return (ACAR) of the winner and loser of the superinvestor portofolios and the ACAR difference in both portfolios. This research is a correlational study with a quantitative approach. Secondary data were the stock data of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017. The sampling technique was Purposive sampling and obtained a total sample of 126 companies. Data were analyzed statistically by using One Sample t-Test. The result demonstrates the significance value (p-value) of the ACAR overreaction data of winner portofolio, loser, and the difference in ACAR values of 0.024, 0.026, and 0.018 (<α 0.05), respectively. The cumulative value of abnormal returns reached an average of 1,195245. Based on the findings, it can be stated that there was no overreaction in the ACAR winner portfolio, and the winner's shares still produce a positive return. On the other hand, even though there was no overreaction ACAR of the loser portfolio, losers shares still produce a negative return (loss). In addition, overreaction was not found in the ACAR difference between winner and loser portfolios. Therefore, it is concluded that the loser portfolio performance did not outperform the winner portfolio performance during the study period. Market overreaction anomalies do not occur on the Indonesia Stock Exchange in the period 2015-2017, and indicate that the stock market on the IDX has been efficient yet in weak form.Keywords: Overreaction, Stock, Manufacturing companies, BEI.
Pengaruh Literasi Keuangan Motivasi Kerja Penggunaan Media Sosial Terhadap Keberlangsungan Bisnis UMKM di Kecamatan Sandubaya Kota Mataram Muhammad Mahyudin Muhtar; Noor Shodiq Askandar; M. Cholid Mawardi
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 effect of financial literacy, work motivation, and the use of social media on the sustainability of MSME business in Sandubaya District, Mataram City. The independent variables in this study are financial literacy, work motivation, and use of social media, while the dependent variable is the business continuity of MSMEs in Sandubaya District, Mataram City. This type of research is quantitative research. The source of data in this study is primary data with data collection methods in the form of a questionnaire. The population in this study were SMEs in the Sandubaya District, Mataram City, with a sample of 98 people. By using regression analysis, it is found that the financial literacy and work motivation variables have no effect on the sustainability of the MSME business, while the social media use variable has a positive and significant effect on the MSME business continuity. These results imply that increasing and socializing the use of social media is needed to increase income. Entrepreneurship through social media is used for promotional tools and other social media users will begin to recognize and know what is offered.Keywords: Financial literacy, work motivation, use of social media. MSME business continuity.
PENGARUH LITERASI KEUANGAN DAN PERILAKU KEUANGAN TERHADAP MINAT INVESTASI MAHASISWA FEB UNIVERSITAS ISLAM MALANG Nadia B Tehupelasuri; Noor Shodiq Askandar; Abdul Wahid Mahsuni
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 analyze and measure the effect of financial literacy and financial behavior on student / female student investment interest. The type of research used is quantitative research with explanatory research methods. Types and sources of data used are primary data, namely data collected and processed by themselves from the object. The population in this study were 261 students with the sample technique used was purposive random sampling using the Slovin formula. Data were collected using a questionnaire method from 65 students / female students as samples in this study. The data technique used in this research is descriptive analysis, instrument test, classical assumption test, multiple linear regression test, F test, t test, determination coefficient test with the help of SPSS version 16 software program. These results indicate that financial literacy and financial behavior have an effect. significant positive on investment interest.Keywords: Financial Literacy, Financial Behavior and Investment Interest
ANALISIS PENGARUH PEUBAHAN ARUS KAS DAN LABA AKUNTANSI TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) (Tahun 2018-2020) Linda Devita; M. Cholid Mawardi; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 12 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine whether cash flow information and accounting profit affect an investor in making investment decisions seen from the stock returns that will be obtained. Where this study also uses independent variables, namely operating cash flow, investment cash flow, funding cash flow and accounting profit. This study uses multiple linear regression analysis. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020 which were carried out on 135 manufacturing companies. The results of the research on investment cash flow have a significant effect on stock returns and accounting earnings have a significant effect on stock returns. This indicates that investment cash flow information and accounting profit are considered in the disclosure of annual reports for investors in making decisions. And the other independent variables are not proven to have a significant effect on stock returns.Keywords: cash flow, accounting profit, stock returns and investment decisions.
PENGARUH EVA, EARNINGS, ARUS KAS OPERASI, DAN RESIDUAL INCOME TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2014-2016 Filiana Filiana; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 01 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study is to examine the effect of economic added value,earnings before extraordinary items, cash flow from operations and residualincome to stock returns. The population in this study is a manufacturing companylisted on the Indonesia Stock Exchange period 2014-2016. Sampling technique inthis research using purposive sampling method and obtained 23 manufacturingcompanies listed in Indonesia Stock Exchange period 2014-2016. Source of datafrom this research comes from Indonesia Stock Exchange (IDX), www.idx.co.id.The method of analysis used in this study is the classical assumption test,hypothesis test and multiple linear regression test.The results of this study indicate that: (1) Based on the simultaneous testor F test. Then the economic value added variable, the earning beforeextraordinary item, the cash flow from the operation and residual incomesignificantly influence the stock return. (2) Economic value added variable,earnings before extraordinary item, cash flow from operation and residual incometogether influencing 41% to return received by shareholder of manufacturingcompany listed on BEI and 59% explained by other variable which is not includedin this research model. (3) Partially residual income variable has a significantnegative effect on stock return. While economic value added variable, earningsbefore extraordinary item, cash flow from operation have a significant positiveeffect to stock return.Keywords: economic value added, earnings before extraordinary item, operatingcash flow, residual income and stock return
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018 Dwi Mila Oktaviani; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study was to evaluate the effect of good corporate governance mechanisms on the financial performance of manufacturing companies in the food and beverage sector which were listed on the Indonesia Stock Exchange in the 2016-2018 period. The independent variables in this study consisted of an independent board of commissioners, managerial ownership and an audit committee. While the dependent variable is the company's financial performance as measured by Return On Assets (ROA). The data analysis method used is multiple linear regression analysis. Sampling using a purposive sampling method and obtained 13 companies from 24 manufacturing companies in the food and beverage sector in accordance with the criteria to be used as research objects. Based on the research, it is known that the independent board of commissioners, managerial ownership and audit committee simultaneously influence the financial performance of companies listed on the Indonesia Stock Exchange in the period 2016-2018. But partially the independent board of commissioners has a negative effect on financial performance. While managerial ownership and audit committees do not affect financial performance. With an R Square value of 38.9% which is where the dependent variable is affected by the independent variable. While the remaining 61.1% is influenced by other variables not used in this study.  Keywords: Dewan Komisaris Independen, Kepemilikan Manajerial, Komite Audit, Kinerja Keuangan (ROA).
PENGARUH PERSISTENSI LABA, GROWTH OPPORTUNITIES, DAN UKURAN PERUSAHAAN TERHADAP RELEVANSI NILAI LABA AKUNTANSI (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI SELAMA PERIODE 2013-2015) Nia Chanzenia Faradilla; Noor Shodiq Askandar
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 03 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

This study aimed to test whether (1) the effect of earnings persistence on the value relevance of accounting earnings, (2) growth opportunities on the value relevance of accounting earnings, and (3) the influence of firm size on the value relevance of accounting earnings in manufacturing companies listed on the Indonesia Stock Excange. The population in this study was companies of manufacturing listed on the Indonesia Stock Excange (IDX) in 2013 to 2015. Samples was determined by purposive sampling method and obtain 46 manufacturing companies. The data used in this study are secondary, data obtained from official website www.idx.co.id dan www.yahoofinance.com. Based on the result of the analysis can be put forward several conclusion as follow: (1) the result of  F test shows that earnings persistence, growth opportunities, and firm size simultaneosly  has no significant effect on value relevance of accounting earnings. (2) the result of  t test shows that earnings persistence, growth opportunities, and firm size partialously has no significant effect on value relevance of accounting earnings.
PENGARUH PIUTANG AL-BAI’ DAN INVESTASI SYIRKAH TERHADAP KINERJA KEUANGAN BANK SYARIAH Ahmad Agit Patrianto; Anik Malikah; Moh. Amin
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 01 (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 trade receivable and profit sharing investment on Financial Performance that is measured using Return On Assets (ROA) in Islamic Banks. The population in this study is a Sharia Bank registered on the Indonesian Stock Exchange (BEI) during the 2015-2018 period, populations there were 8 Sharia Banks that had criteria for the study sample. The data used in this study is the annual financial statements published on the official website of the Sharia Bank. The analysis technique used is multiple linear regression analysis by SPSS software. This analysis is to determine the influence of trade receivable and profit sharing investment. The results of this study indicate that trade receivable affect financial performance positively and profit sharing investment affect the Financial Performance negatively.Keywords: Receivable, investment, Financial Performance, and Islamic Banks
AKUNTABILITAS FINANSIAL DALAM PENGELOLAAN ALOKASI DANA DESA (ADD) (Studi Kasus di Desa Sumbersuko Kecamatan Purwosari Kabupaten Pasuruan) Nur Syuroidah; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 05 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe original fund of the village is the income earned and extracted from theincome potential of the village. Regional revenue groups consist of: business results,asset yields, self-reliance, participation, and mutual assistance, and other village originalrevenues. While the transfer earnings represent village revenues earned from otherentities such as transfers from municipal and district governments, transfers fromprovincial governments, and transfers from the central government. The realization offunding from APBD that is channeled through the Village Fund Allocation (ADD) shouldreally make the village prosperity. However, in the implementation and accountabilitysometimes there are still some obstacles that often faced in its management because it isnot in accordance with the principle of regional financial management in accordancewith Regulation of Minister of Home Affairs No. 113 of 2014 that in every managementmust be based on the principle of transparency and accountability. Based on thesematters it encourages the authors to conduct research related to accountability andmanagement of Village Fund Allocation. This research is a qualitative descriptive study.The collection was conducted interview, observation, and documentation. The results ofthis research is the Planning Stage of Village Fund Allocation (ADD) in SumbersukoVillage Already in accordance with Regulation of Pasuruan Regent No.13 of 2015.Keywords: Accountability, Governance administration, Governance fund allocation(ADD)
PENGARUH KINERJA INDIVIDU, KECANGGIHAN TEKNOLOGI, DAN KEMAMPUAN PENGGUNA TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI (STUDI KASUS PADA KANTOR PUSAT PT. POS INDONESIA KABUPATEN PATI) Pricillia Pratma Antika; Junaidi Junaidi; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 07 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT                This research was conducted with the aim of analyzing the audit quality of the ERC. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in the period 2015 - 2017. The samples in this study were 50 manufacturing companies produced during the period 2015-2017 on the Indonesia Stock Exchange. This study uses Audit Quality as an independent variable and Income Response Coefficient (ERC) as the dependent variable. The method of analysis uses Simple Linear Regression Analysis. Based on the analysis results obtained that audit quality has a significant effect on Earning Response Coefficient. (ERC) in Manufacturing companies in the period 2015 - 2017. Thus increasing the ERC value will improve Audit Quality. This research is expected to be a reference or consideration for company management in decision making and for investors to invest in a companyKeywords: Audit Quality, ERC and Manufacturing Companies

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