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Ahmad Murtaqi
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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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PENGARUH TINGKAT PENDIDIKAN, AKSESIBILITAS KREDIT, KEMAMPUAN MENYUSUN DAN MENYAJIKAN LAPORAN KEUANGAN, SERTA MINAT PENGGUNAAN E-COMMERCE TERHADAP KINERJA UMKM (Studi Pada UMKM di Kota Malang) Siti Wulandari; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to examine the significant effect of education level, credit accessibility, ability to prepare and present financial reports, and interest in using e-commerce on the performance of Micro, Small and Medium Enterprises. The population in this study is the MSME business actors in the city of Malang. Sampling was carried out as many as 99 MSME business actors. This study uses a quantitative approach, in collecting data using a questionnaire and data analysis using multiple linear analysis. The results showed that there was a significant influence between education level, credit accessibility, ability to prepare and present financial reports, and interest in using e-commerce on the performance of MSMEs in the city of Malang. Keywords : Education Level, Credit Accessibility, Financial Statements, E-commerce, MSME Performance
ANALISA KELAYAKAN USAHA PENGGILINGAN PADI “SRI REZEKI“ DI DESA SUMBERAGUNG KABUPATEN BANYUWANGI Ida Rosinta; Dwiyani Sudaryanti; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to analyze the feasibility of the Rice Milling Business in Sumber Agung Village, Banyuwangi Regency. This research is a research with qualitative data, the data used are primary data and secondary data. Business feasibility analysis in this study uses Benefit Cost Ratio (B/C), Net Present Value (NPV), Internal Rate of Return (IRR), and Break Event Point (BEP.  Data was collected using the methods of observation, interviews, and documentation. The results of this study are based on the B/C Ratio indicator with the results of 2.57 that the Sri Rezeki milling business is profitable, based on the NPV with the results of 386,013,739, the Sri Rezeki business is feasible to operate, based on the IRR with the results of 22.3%, the business is feasible to operate. cultivated, and based on BEP with a result of 149.69, the business is in a profitable position. So overall that Sri Rezeki's rice milling business is feasible to run.Keywords : Benefit Cost Ratio (B/C), Net Present Value (NPV), Internal Rate of Return (IRR), Break Event Point (BEP)
Analisis Pengaruh Pendidikan Dan Pelatihan Terhadap Tingkat Pemahaman Akuntansi Sektor Publik pada Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kota Bima NTB Titian Khairat; Maslichah Maslichah; Dwiyani Sudaryanti
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 education and training on the level of understanding of public sector accounting. The population in this study were employees of the regional financial and asset management agency (BPKAD) Bima City, NTB. The population in the study were 70 employees of the Regional Financial and Asset Management Agency of the City of Bima, NTB. This study uses saturated sampling, where members of the population are used as samples. The data used is primary data. While the analysis technique used is multiple linear regression analysis. The result of this study is that education and training simultaneously affect the level of understanding of public sector accounting. While partially education and training affect the level of understanding of public sector accounting.Keywords : Education, training and level of understanding of public sector accounting
PENGARUH AKTIVA PRODUKTIF, DANA PIHAK KETIGA, DAN NON PERFORMING LOAN TERHADAP KINERJA OPERASIONAL BANK UMUM KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2015 Nur Rohim; Noor Shodiq Askandar; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 05 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

ABSTRAKPenelitian ini dilakukan di bank umum konvensional yang terdaftar di BEI periode 2013-2015. Tujuan penelitian untuk mengetahui pengaruh antara aktiva produktif, dana pihakketiga, dan Non Performing Loan (NPL) terhadap kinerja operasional dengan sampelsebanyak 20 bank umum konvensional. Pemecahan masalah menggunakan teknik analisisregresi linier berganda. Berdasarkan hasil analisis maka diketahui bahwa aktiva produktifberpengaruh positif dan tidak signifikan terhadap kinerja operasional (BOPO). Dana pihakketiga berpengaruh negatif dan signifikan kinerja operasional (BOPO). Non performingloan (NPL) berpengaruh negatif dan tidak signifikan terhadap kinerja operasional (BOPO).Kata kunci: Aktiva produktif, dana pihak ketiga, NPL, dan BOPO.
PENGARUH PENERAPAN GOVERNMENT ACCOUNTING STANDARD, PEMANFAATAN TEKONOLOGI INFORMASI, DAN INTERNAL CONTROL SYSTEM TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Organisasi Perangkat Daerah Kecamatan Pakis) Dina Riski Hartanti; Noor Shodiq Askandar; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

The study is aimed at examining government accounting's influence on government accounts, information technology, and internal control system on the quality of the regional financial reports. The study USES an adhesive sampling method, the number of samples in the study are 63 properties of the region working in the village office of ferns. Hypothetical testing on this research using linear regression. According to our t-test results it has been showing significant influence between the government's accounting variabels and the internal control system, the information technology has not significantly affected them. And test f shows a Shared effect on the quality of the local government financial statements. It means that the highest rate of applications for government accounts, information technology, and internal control systems, will be able to produce high-quality accounts.Keywords: Quality of local government financial statements, Government accounting, information technology, And the internal control system.
PENGARUH SUKU BUNGA SBI, INFLASI, KURS DAN VOLUME PERDAGANGAN SAHAM TERHADAP HARGA SAHAM (Studi Kasus Perusahaan Food and Beverages Yang Terdaftar Di BEI Tahun 2018-2020) Eni Indriani; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the influence of SBI interest rates, inflation, exchange rates, and stock trading volumes on the share prices of food and beverages companies in 2018-2020. The sample in this study was 20 corporate that were food and beverages companies. The sampling technique used is purposive sampling. The data used in the study used secondary data. The data analysis method is multiple linear regression tests. The research results show simultaneously that each variable of SBI interest rate, inflation, exchange rate, and stock trading volume affect the stock price. Partially, the SBI interest rate and stock trading volume positively affect the stock price. Meanwhile, the exchange rate and inflation partially do not affect the share price of food and beverage companies.Keywords:    SBI Interest Rate, Inflation, Exchange Rate, Stock Trading Volume, Stock Price
PENGARUH RETURN ON INVESTMENT (ROI) DAN EARNINGS PER SHARE (EPS) TERHADAP HARGA SAHAM PERUSAHAAN DENGAN PERCEIVED RISK SAHAM SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2013-2016). Rudi Nursetyo; Abdul Wahid Mahsuni; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 08 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

AbstractThis study aims to 1) Know the effect of Return on Investment (ROI) on StockPrice Manufacturing Companies listed in Indonesian Stock Exchange year 2013-2016,2) Knowing the influence of Earning per Share (EPS) on Stock Price ManufacturingCompanies listed in the Indonesian Stock Exchange year 2013-2016, 3) Knowing theinfluence of Perceived Risk Shares on ROI relation to Stock Price of ManufacturingCompany listed on Indonesian Stock Exchange year 2013-2016, 4) To know the effectof Perceived Risk Shares on EPS relation to Stock Price of Manufacturing Companyregistered in Indonesian Stock Exchange year 2013-2016, 5) Knowing the influence ofPerceived Risk of Share on ROI and EPS relation to Stock Price of ManufacturingCompany listed in Indonesia Stock Exchange year 2013-2016, 6) Knowing influence ofReturn On Investment and Earnings Per Share to Share Price Manufacturing Companieslisted on the Indonesian Stock Exchange 2013-2016.The population in this research is 132 manufacturing companies listed inIndonesian Stock Exchange year 2013-2016. After selecting according to the method ofpurposive sampling in the population, there were 12 manufacturing companies used assamples. Data collection method used is documentation method. Data analysistechniques use simple linear regression analysis, and Moderated Regression Analysis(MRA). Based on the results of the study, Return on Investment (ROI) has a positiveand significant effect on Stock Price Manufacturing Companies listed in IndonesianStock Exchange 2013-2016. Earnings per Share (EPS) has a positive and significanteffect on Stock Price of Manufacturing Companies listed in Indonesian Stock Exchange2013-2016. Perceived Risk Shares do not negatively and significantly affect the StockPrice of Manufacturing Companies listed in Indonesian Stock Exchange 2013-2016.Perceived Risk Shares have a significant negative effect on EPS relation to Stock Priceof Manufacturing Company listed on Indonesian Stock Exchange 2013-2016. PerceivedRisk Shares do not negatively affect and significant on the relationship of ROI and EPSto Stock Price Manufacturing Companies listed in the Indonesian Stock Exchange 2013-2016 years. ROI and EPS have a positive and significant effect on Stock Price ofManufacturing Company listed on Indonesian Stock Exchange year 2013-2016.Keywords: Return On Investment (ROI), Earnings Per Share (EPS), Perceived Risk ofShares, Stock Price of the Company.
ANALISIS PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN (Studi Kasus Perusahaan Food and Beverage Yang Terdaftar di BEI Tahun 2017-2019) Desti Wahyuningrum Ekawati; Afifudin Afifudin; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 10 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of institutional ownership, managerial ownership, independent commissioners and audit committee on company performance. The data used in this study are secondary data, the research population is Food and Beverage companies listed on the IDX while the research samples taken are Food and Beverage companies listed on the IDX in 2017-2019. The sampling technique was carried out using purposive sampling method. The results obtained by using multiple linear regression test Y = -0.266 + 0.005 X1 - 0.064 X2 + 0.955 X3 + 0.020 X4, and the test of this study using the t test. The results of this study indicate that partially institutional ownership has no effect on company performance, managerial ownership has no effect on company performance, independent commissioners have an effect on company performance and independent commissioners have no effect on the performance of Food and Beverage companies listed on the Indonesia Stock Exchange 2017-2019 period. Keywords: Institutional ownership, managerial ownership, independent commissioners and audit committee
PENGARUH KEPEMIMPINAN KEPALA DESA TERHADAP TINGKAT PARTISIPASI MASYARAKAT DENGAN PEMAHAMAN MASYARAKAT SEBAGAI PEMODERASI PADA KECAMATAN REJOSO KABUPATEN NGANJUK (Studi Empiris pada Kecamatan Rejoso Kabupaten Nganjuk) Fetrin Puri Kartikasari; Nur Diana; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 11 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The low level of community participation in the use of village funds shows that the implementation of The village still does not fully involve the community in the village financial management process. This matter by the weak influence of leadership caused by the village head as the highest leader who has has full authority and responsibility in managing its territory and community. Low participation the community has an impact on the lack of satisfaction and public trust in the village government. This study uses a correlational quantitative data approach that is supported by primary data. Respondents consisted of 99 people based on profession as civil servants and farmers. The results showed that there were significant influence between the leadership of the village head on community participation in utilization of village funds. there is significant influence between village head leadership and understanding of village funds on community participation in utilization of village funds, and the absence of influence between the interaction of village head leadership and understanding of village funds on the level of community participationKeywords: leadership, participation, understanding, utilization of village funds
ANALISIS KINERJA KEUANGAN DALAM PEROLEHAN DANA ZAKAT, INFAQ, DAN SHADAQAH PADA LAZISNU Cholifatus Zahro; Afifudin Afifudin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 01 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to analyze the financial performance of a non-profit institution, namely LAZISNU and to determine the effectiveness of financial performance in 2018, 2019, and 2020. This study is a quantitative study and uses secondary data research taken from the 2018 Central LAZISNU financial report. and 2020. The instrument of this research is using organizational financial ratios. The data obtained were analyzed using measurements on 4 ratios, namely the liquidity ratio, solvency ratio, amil rights fund ratio, and activity ratio. A non-profit organization or non-profit institution is a form of organization where the main purpose of its establishment is not for profit alone but has a social mission (Nainggolan, 2012). The results of this study indicate that the analysis of financial performance at LAZISNU in 2018, 2019 and 2020 shows good results with measurements on each ratio that has a value according to good criteria. The limitation of this study is that the number of samples used is only one LAZ so that the data sources are limited and the researcher only analyzes financial performance without analyzing the effect of LAZ financial performance. For further research, it is recommended to multiply research data and discuss the effect of LAZ performance.Keywords: LAZISNU, Financial Performance, Financial Report

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