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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 1,086 Documents
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN MAHASISWA MEMILIH JURUSAN AKUNTANSI (Studi Empiris Pada Mahasiswa Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Islam Malang) Shela Susanti; Nur Diana; Junaidi Junaidi
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 research objective is to know the factors that influence students' interest in choosing a lecture in the accounting department. This study used primary data with the following criteria: active students majoring in accounting, Faculty of Economics and Business, Islamic University of Malang, class 2018-2021. The collection method is through a questionnaire via google form using a Likert scale of 1-5. 120 students were used as the research sample, data analysis methods with multiple linear regression analysis. The study results prove that Interests, Peers, Cost of Education, Accreditation of Study Programs, and Job Opportunities significantly affect student decisions in choosing major accounting majors. Keywords: interest, peers, tuition fees, study program accreditation, job opportunities, decision to choose Accounting Department. Keywords: interests, peers, education costs, study program accreditation, job opportunities and decisions.
Analisis Pengaruh Literasi Keuangan, Pembelajaran di Perguruan Tinggi, dan Pengalaman Kerja Terhadap Perilaku Keuangan (Studi Kasus pada Alumni Mahasiswa Akuntansi 2016 Fakultas Ekonomi Universitas Islam Malang) Moh. Mahrus Hadi; Junaidi Junaidi; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the influence of financial literacy, learning in higher education and work experience on financial behavior. This research is a quantitative study. The sample of this study was a group of 100 respondents of FEB accounting student alumni Class of 2016, Islamic University of Malang. Data were analyzed using multiple linear regression analysis. Based on the results of data analysis, the results of the t-test indicate that: (1) Financial literacy has no significant effect on financial behavior. (2) Learning in higher education has no significant effect on financial behavior. (3) Work experience has no significant effect on financial behavior. Keywords: Financial literacy, learning in higher education, work experience, financial behavior
PENGARUH TINGKAT SUKU BUNGA DEPOSITO BANK KONVENSIONAL, BAGI HASIL, LIKUIDITAS DAN ROA TERHADAP DEPOSITO MUDHARABAH PADA BANK SYARIAH DI INDONESIA (STUDI PADA PERUSAHAAN PERBANKAN UMUM SYARIAH DI INDONESIA SELAMA PERIODE 2013 SAMPAI 2015) Iin Fatmala; Afifudin Afifudin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 02 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh secara simultandanparsial antara tingkat suku bunga, bagi hasil, likuiditas, dan Return On Asset terhadap deposito mudharabah pada bank syariah di Indonesia. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan perbankan syariah yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2013-2015.Pemilihan sampel menggunakan purposive sampling.Berdasarkan kriteria, diperoleh 11 perusahaan perbankan syariah yang menjadi sampel dalam penelitian ini.Metode yang digunakan dalam penelitian ini menggunakan metode regresi linier berganda. Berdasarkan hasil analisis dapat dikemukakan beberapa kesimpulan sebagai berikut: 1) Secara simultan suku bunga bank konvensional, tingkat bagi hasil, likuiditas, dan Return On Asset berpengaruh signifikan terhadap deposito mudharabah. 2) Secara parsial suku bunga bank konvensional berpengaruh signifikan negative terhadap deposito mudharabah. 3) Secara parsial tingkat bagi hasil berpengaruh signifikan positif terhadap deposito mudharabah. 4) Secara parsial likuiditas berpengaruh signifikan positif terhadap deposito mudharabah. 5) Secara parsial Return On Asset berpengaruh signifikan positif terhadap deposito mudharabah.
EFEKTIFITAS PELAKSANAAN BUSINESS DEVELOPMENT SERVICES (BDS) TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Studi kasus pada UMKM yang terdaftar di KPP Pratama Batu) Safira Koesherawati; Afifudin Afifudin; Hariri Hariri
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 determine the effectiveness of the implementation of Business Development Services (BDS) on taxpayer compliance. This research is a quantitative research using two types of data, namely primary data and secondary data. Primary data obtained from questionnaires and measured using a Likert scale and secondary data obtained from taxpayer data in the working area of KPP Pratama Batu. The population in this study are individual UMKM taxpayers who have run the Business Development Services (BDS) program in the work area of KPP Pratama Batu. The method of determining the sample using purposive sampling method. The data analysis technique used SPSS 16.0.The results of this study indicate: 1) The variable knowledge of taxation, knowledge of bookkeeping and tax calculations have a simultaneous effect on UMKM taxpayer compliance, 2) Hypothesis test results indicate that tax knowledge affects UMKM taxpayer compliance, 3) Hypothesis test results indicate that knowledge bookkeeping and tax calculations have no effect on UMKM taxpayer compliance.Keywords: Effectiveness, Business Development Services, Tax Knowledge, Tax Bookkeeping, Tax Calculation, Compliance.
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI RETURN SAHAM DI MASA PANDEMI COVID-19 PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI Nadya Danah Sabbita; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 12 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

Stock Return is the return or yield on shares that have been invested by investors, can be in the form of dividends or capital gains.  Stock returns are used as a reference and consideration for investors before making investment decisions.  Many factors affect stock returns, one of which is financial ratios that can be seen through liquidity ratios, solvency ratios, and profitability ratios.  Analysis of the factors that affect stock returns during the Covid-19 pandemic in banking companies listed on the IDX.  The purpose of this study was to determine the effect of liquidity ratios, solvency and profitability on stock returns of banking companies during the COVID-19 pandemic, either simultaneously or partially.  The type of method used in this research is correlative research with a quantitative approach.  The data used are secondary data with a research period of 1 year.  The population in this study are banking companies listed on the IDX.  The sampling technique used purposive sampling method and obtained 19 companies with a total sample of 76 using quarterly financial statements.  Data analysis used multiple linear regression analysis, while data processing used IBM SPSS 22. The results of this study indicate that the liquidity ratio as measured by the cash ratio has a significant negative effect, and the solvency ratio as measured by the debt to equity ratio has no effect on stock returns, while  profitability ratios as measured by return on assets have a significant effect on stock returns.Keywords : stock return, liquidity ratios, solvency ratios, profitability ratios
PERSEPSI PELAKU UMKM DAN SOSIALISASI SAK EMKM TERHADAP DIBERLAKUKANNYA LAPORAN KEUANGAN YANG BERBASIS SAK EMKM 1 JANUARI 2018 (Studi Kasus Pelaku UMKM Se-Malang) Nuril Badria; Nur Diana
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

ABSTRACTPenelitian ini bertujuan untuk mengetahui adanya perbedaan persepsipelaku UMKM terhadap diberlakukannya Laporan keuangan yang berbasis SAKEMKM 1 Januari 2018 serta mensosialisasikan SAK EMKM terhadp pelakuUMKM yang belum mengetahui SAK EMKM. Data yang digunakan dalampenelitian ini adalah data Primer, populasi penelitian yaitu pelaku UMKM dimalang sedangkan sampel penelitian yang diambil adalah pelaku UMKM bidangmakanan dan minuman. Teknik pengambilan sampel dilakukan menggunakanmetode purposive sampling. Hasil yang diperoleh dengan menggunakan ujiregresi linier berganda Y= 7.963 + 0,463 X1 + 0,594 X2, dan uji dari penelitianini menggunakan uji t. Hasil penelitian ini menunjukkan bahwa secara parsialpersepsi pelaku UMKM dan Sosialisasi SAK EMKM berpengruh signifikanterhadap penggunaan SAK EMKM.Kata kunci : Persepsi, Sosialisasi, Usaha Mikro Kecil dan Menengah, SAKEMKMABSTRACTThis study aims to determine the differences of perceptions of SMEs to theimplementation of Financial Statements based on SAK EMKM January 1, 2018and socialize SAK EMKM to SMEs perpetrators who do not know SAK EMKM.The data used in this study is Primary data, the study population is theperpetrators of SMEs in Malang while the sample research taken is theperpetrators of SMEs in the field of food and beverages. The sampling techniquewas conducted using purposive sampling method. The result obtained by usingmultiple linear regression test Y = 7.963 + 0,463 X1 + 0,594 X2, and test of thisresearch use t test. The results of this study indicate that partially perceptions ofSMEs and Socialization of SAK EMKM significantly influenced the use of SAKEMKM.Keywords: Perception, Socialization, Micro Small and Medium Enterprises,SAK EMKM
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019) Nely Febriana
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 03 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

The company is a business entity that carries out a production activity in the form of goods or services, which is limited by financial reports, financial statements must be reported on time to maintain the level of relevance because financial reports are the main source used by users of financial statements to obtain information about company performance. used for economic or business decision making. Companies are said to be on time if their financial reports do not exceed the time limit stipulated in the regulations issued by the Capital Market and Financial Statements Supervisory Agency. Manufacturing companies are the most listed companies on the Indonesia Stock Exchange, this study uses an empirical study of manufacturing companies in the goods industry sector. Consumption of 31 companies in the 2015-2019 period will be analyzed for the timeliness of financial reporting. Analysis of these factors using four variables, namely profitability, solvency, liquidity and company size, using the ROA, DAR, CR and Ln Total Asset indicators, using a probability level of 5% or 0.05, The results of this study indicate that profitability does not affect the timeliness of financial reporting, while solvency, liquidity and company size. Keywords: Timeliness, profitability, solvency, liquidity and company size.
PENGARUH PROFITABILITAS, LEVERAGE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG GO PUBLIC DI BURSA EFEK INDONESIA Gildha Mita Amalia Gusti; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to analyze the effect of Profitability, Leverage, and Institutional Ownership on tax avoidance in food and beverage companies that go public on the Indonesian Stock Exchange. This type of research is quantitative, while according to the relationship between variables, this research is included in correlational research. This study uses the financial statements of food and beverage companies for 2017-2020. The data used is secondary data which is processed using SPSS software. The analytical method used is multiple linear regression. The study's results prove that (1) Profitability has a negative effect on Tax Avoidance on the Indonesia Stock Exchange (IDX). (2) Leverage has a positive effect on Tax Avoidance. (3) Institutional ownership has a negative effect on the Tax Avoidance of food and beverage companies on the Indonesia Stock Exchange (IDX)Keywords: Profitability, Leverage, Institutional  Ownership, Tax Avoidance
PENGARUH KEMUDAHAN, KEPATUHAN, DAN KEPUASAN WAJIB PAJAK TERHADAP PENGGUNAAN E-FILING DI KOTA MALANG Ufairoh Rohmawati; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 08 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determine the effect of convenience, compliance, taxpayer’s satisfaction on the use of E-Filing in the Malang city. The research method is associative research method with a quantitative approach. The sample in this study used random sampling with the criteria of taxpayers who already have an NPWP and those who have used E-Filing. The analysis technique used to test the hypothesis using multiple linear regression analysis. The results research are the convenience variable and the compliance variable have no effect on the use of E-Filing in Malang, while the satisfaction variable has a significant positive effect on the use of E-Filing in the Malang of city. This reseach contributes to TAM. Keywords: Ease, Compliance, Satisfaction, Use of E-Filing.
PENGARUH PERJANJIAN UTANG BERBASIS AKUNTANSI (ACCOUNTING BASED COVENANT) PADA PERINGKAT OBLIGASI YANG DITERBITKAN OLEH PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI Hiqmahtunnisah Hiqmahtunnisah; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 04 (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 accounting based covenant(leverage, profitability and firm growth) toward bond rating. The sample ofthis study are LQ45 companies listed in Indonesian Stock Exchange (IDX)during the period 2013-2016. The sampling technique used was purposivesampling, in order to get as many 17 companies.This study uses secondary data obtained from Indonesian StockExchange, technical analysis of the data used is the multiple linearregression analysis with the help of SPSS software.The result of the research show that the variable of leverage,profitability, and firm growth significant positive effect on bond rating.Keyword: accounting based covenant, leverage, profitability, firm growthand bond rating

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