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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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STRATEGI PENINGKATAN EFISIENSI BIAYA PADA NILAI LEMBAGA KEUANGAN SYARIAH BERBASIS STOCHASTIC FRONTIER APPROACH (SFA) DAN DATA ENVELOPMENT ANALYSIS(DEA) Umi Hoeroh; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 04 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the strategy of increasing cost efficiency in value-based Islamic financial institutions Stochastic Frontier Approach (SFA) and Data Envelopment Analysis (DEA). To determine the effect on the performance efficiency prifitabilitas Islamic Financial Institutions. This research was conducted against five Islamic Financial Institutions with the largest total assets in July 2016 period, ie that bank Muamalat Indonesia, Islamic Bank Mandiri, Bank Mega Syariah BRI Syariah, and Bank Bukopin. Financial Statement Data that has been published by Bank Indonesia (BI) and listed on the Indonesia Stock Exchange (BEI). The period of observation in this study is from 2013 to 2015. This research uses Correlational research, operational research variables using Third Party Fund data, Personnel expense or burden of Labor, Total Assets and Total Funding with each scale ratio. Data collection method is documentation while data analysis using the calculation of the efficiency of LKS (Islamic Financial Institutions) in terms of the cost by using the method of approach to cost efficiency, while for the calculation using a parametric approach Stochastic Frontier Approach (SFA) and non-parametric Data Envelopment Analysis (DEA) to R-Studio program. And to measure the impact on output and output variables on the efficiency of researchers used multiple linear regression analysis using SPSS. The results showed that the overall average, both the SFA and DEA methods, LKS fifth condition is efficient. The average value of efficiency LKS SFA and DEA methods 1.000% and 0.99212%. Of the two methods, LKS has the highest level of efficiency is Bank Syariah Bukopin and the lowest is the Bank Mega Syariah. The results of multiple linear regression analysis of the effect of input variables on output shows that the Third Party Funds, expenses or expenses Personnel Labor, Total Assets Total Financing positive influence on worksheets. There is influence between the input and output components of the level of cost efficiency Islamic Financial Institutions is heavily influenced by the Operating Expenses. This means that the higher the Operating Expenses Total Funding will increase and conversely the lower the Operating Expenses Total Funding will decrease.
PENGARUH PEMBAYARAN PAJAK PARKIR MELALUI E-PARKING DALAM MENINGKATKAN OMZET PENDAPATAN ASLI DAERAH KOTA SURABAYA Monica Gandasari; Junaidi Junaidi; Arista Fauzi Kartika Sari
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 large number of vehicle users who park their vehicles on the side of the road can bring many losses such as increasing the degree of saturation or increasing density due to reducing the capacity of the road to accommodate the volume load of passing vehicles. This study aims to examine the effect of parking tax via electronic (e-parking) on the Regional Original Income (PAD) of Surabaya City during the 2017-2020 period. Meanwhile, the population used data from the Parking-Q company that engaged in parking engineering. The sampling technique used a saturated sampling technique or what is called a census, namely by using all data from the population. This study took 77 samples from all data contained in the population. Technical analysis uses simple regression because it only uses one Keywords: E-parking, Regional Taxes, Local Own Revenue
PENGARUH PENERAPAN SISTEM ADMINISTRASI E-REGISTRATION DAN E-FILING TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK (Studi Kasus pada Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Sidoarjo Utara) Fandi Ahmad Hasan; Afifudin Afifudin; 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

AbstractThis study was conducted to determine the effect of the application of eRegistration Administration System and e-Filing on the level of TaxpayerCompliance (Case study on Individual Taxpayers at KPP Pratama NorthSidoarjo). This type of research is explanatory research or confirmatory and usesprimary data sources by distributing 100 questionnaires to individual taxpayers asrespondents. The method used in data retrieval is incidental sampling while themethod of data analysis uses multiple linear regression analysis assisted by theSPSS program.The result of partial research shows that the application of e-Registrationand e-Filing Administration System have positive and significant influence toPersonal Taxpayer Compliance level while the research result simultaneouslyshows that the application of e-Registration and e-Filing Administration Systemalso positively influence to Compliance level Individual Taxpayer. Keywords : e-Registration, e-Filing, Taxpayer Compliance
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAk) (Studi Pada Mahasiswa Akuntansi FEB Universitas Islam Malang Angkatan 2016-2017) Muh. Baiturrahman; Abdul Wahid Mahsuni; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study was conducted to determine the effect of career motivation, quality motivation and economic motivation on students' interest in taking the Accounting Profession Education (PPAk). This research was conducted on students majoring in accounting at the Islamic University of Malang. The data collection method used in this study was to distribute questionnaires to respondents in the form of written questions. The sample used in this study were active undergraduate students (S1) in the 2016-2017 Accounting study program, Faculty of Economics and Business. This study uses 100 respondents majoring in accounting students at the Islamic University of Malang. The data analysis method used in this study used multiple linear regression analysis. The results of this study indicate that the variables of career motivation, quality motivation and economic motivation have a positive effect on students' interest in following the Accounting Profession Education (PPAk). Keywords: career motivation, quality motivation and economic motivation and student interest in the Accounting Professional Education (PPAk)
PENGARUH GAYA KEPEMIMPINAN, KOMPENSASI FINANCIAL, MOTIVASI KERJA, KEPUASAN KERJA, DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA MALL PELAYANAN PUBLIK BANYUWANGI Devrynda Bela Anggrayny; Maslichah Maslichah; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 04 (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 leadership style, financial compensation, work motivation, job satisfaction, and work environment on employee performance at the Banyuwangi Public Service Mall. This type of research is correlational research and is classified as quantitative research. In this study using primary data by distributing questionnaires. The sampling method used purposive sampling. The sample obtained from this study were 50 employees who met the sample criteria. The analysis used in this research is multiple linear regression. The results showed that the leadership style variable had a positive and significant effect on employee performance. The financial compensation variable has a positive and significant effect on employee performance. The variable of work motivation has a positive and significant effect on employee performance. And the variable job satisfaction has a positive and significant effect on employee performance.Keywords: Leadership Style, Financial Compensation, Work Motivation, Job Satisfaction, Work Environment and Employee Performance
Pengaruh Manfaat dan Kemudahan E-SPT Terhadap Pelaporan E-SPT oleh Wajib Pajak Orang Pribadi (Studi Kasus Pada KPP Malang Selatan) Mochamad Fatich Aruqot; Afifudin Afifudin; Hariri Hariri
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 independent variables on the benefits of e-SPT and the ease of e-SPT and the effect of dependent variables on e-SPT. There were 3 research problems discussed in this study. (1) Did the benefits and convenience of e-SPT affect the reporting of e-SPT by individual taxpayers at KPP South Malang?. (2) Did the benefit of e-SPT affect the reporting of e-SPT by individual taxpayers at KPP South Malang?. (3) Did the ease of e-SPT affect the reporting of e-SPT by individual taxpayers at KPP South Malang?. This research belonged to comparative causal methods used quantitative approach. In this study, researchers tested a hypothesis in the form of a causal relationship between two variables (independent and dependent). The result of this study based on tested using a multiple linear regression model showed: (1) The result of this study simultaneously the Benefits of e-SPT and the Ease of e-SPT had a Significant Positive Effect on the e-SPT Reporting variables at the KPP South Malang. (2) The result of this study was partially the benefits of e-SPT had a significant positive effect on the e-SPT reporting variables in KPP South Malang. (3) The result of this study was partially the ease of e-SPT had a significant positive effect on the e-SPT reporting variable at the KPP South Malang.Keywords : The Effect of Benefits and Convenience, e-SPT, e-SPT Reporting, Taxpayers
PENGARUH PENERAPAN PENGENDALIAN INTERNAL DAN PERSONAL CULTURE TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Kasus Pada Usaha Furniture Siro Pagar Abadi Malang) Anissa Trias Febrianti; Noor Shodiq Askandar; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

The tendency to cheat accounting is common in new companies or businesses that even go public. There are many things that could affect the lack of optimal internal control of a company and the lack of level of personal honesty in an employee's terms. The research was intended to see and analyze the effects of applying internal and personal culture control to the tendency to cheat accounting. Based on the results of test t studies, there have been significant effects between the variables of the application of internal and personal control. And test f shows a common influence on the tendency to cheat accounting. Meaning that the higher the level of internal control of the company or the effort and effort to create a positive personal culture environment is expected to make it a corporate strategy in the minimize of the disproportionate tendency to accounting to a company.Keywords: Tendency to Cheat Accounting, To Apply Internal Control, Personal Culture.
PENGARUH IMPLEMENTASI IFRS DALAM INDEKS GRAY: LEVERAGE, LIKUIDITAS, PROFIBILITAS, PORSI SAHAM PABLIK TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN Inti Sari; M. Cholid Mawardi; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of IFRS implementation in the gray leverage index, liquidity, profitability, and the share of public shares on the disclosure of financial statements. The population in this study are manufacturing companies in the food industry sector which are listed on the Indonesia Stock Exchange in 2019-2021. This study uses quantitative research to retrieve secondary data sourced from the financial statements of manufacturing companies in the food industry sector listed on the Indonesia Stock Exchange (IDX). There are 18 companies that are sampled in this study. This study uses multiple regression analysis. The result of this research is that the gray leverage index, gray liquidity index, profitability gray index and gray index of public shares have an influence on the disclosure of financial statements. Partially, the gray leverage index variable has no effect on the disclosure of financial statements. The gray liquidity index variable has no effect on the disclosure of financial statements. Profitability gray index variable has no effect on financial statement disclosure. While partially the gray index variable, the portion of public shares has a positive effect on the disclosure of financial statements.Keywords: Gray Leverage Index, Liquidity Gray Index, Profitability Gray Index, Gray Index of Public Stock Portions and Financial Statements Disclosures
PENGARUH PENDIDIKAN KEWIRAUSAHAAN TERHADAP MINAT BERWIRAUSAHA MAHASISWA AKUNTANSI UNIVERSITAS ISLAM MALANG Moh. Haris; Noor Shodiq Askandar; Abdul Wahid Mahsuni
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

ABSTRACT This research was conducted to analyze the effect of investment decisions, funding decisions, ownership structure, and dividend policy on company value in LQ-45 companies listed on the Indonesia Stock Exchange (IDX) 2015-2017 period. The sample in the study was taken using a purposive sampling method. The population in this study were LQ-45 companies listed on the Indonesia stock exchange (BEI) for the 2015-2017 period, so that there were 45 companies in the study population. As for those selected according to the specified sample criteria from 3 years (2015-2017) the observation period is 30 companies. Data were analyzed using multiple linear regression analysis with Shoftware SPSS 22 For Windows. Based on the results of simultaneous hypothesis testing shows that investment decisions (PER), funding decisions (DER), ownership structure (KMM) and dividend policy (DPR) significantly influence the value of the company (PBV). The results of the partial hypothesis test show that investment decisions (PER) and ownership structures (KMM) have no effect while the funding decisions (DER) and dividend policies(DPR)  significantly influence the  LQ-45 companie value (PBV) listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. Keywords: Corporate value, investment decisions, funding decisions, ownership structure, dividend policy.
PENGARUH OPINI AUDITOR BADAN PEMERIKSA KEUANGAN TERHADAP TINGKAT KORUPSI (STUDI PADA KEMENTERIAN/LEMBAGA DI INDONESIA) Widodo Prasetyo Utomo; Nur Diana; 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 aim of this research was to examine the influence of the opinion of theSupreme Audit Agency auditors on the level of corruption. The population in thisstudy are all government ministries / institutions in Indonesia for the period 2012-2016. The sampling technique in this study used purposive sampling and obtained9 ministries / institutions of sample which were used as criteria for ministries /institutions which stumbled on corruption cases for at least 3 years during theperiod 2012-2016. The source of this research data comes from the CorruptionEradication Commission, www.kpk.go.id and the Supreme Audit Agency,www.bpk.go.id. The analytical method used in this study is the classicalassumption test, hypothesis testing and simple linear regression.The results show that: (1) Based on simultaneous testing or F test it isknown that auditor opinion variables have a significant positive effect on the levelof corruption. (2) The auditor's opinion variables have 29.5% implications for thelevel of corruption in ministries / institutions in Indonesia and 70.5% is explainedby other variables not included in this research model. (3) partially auditoropinion variables have a significant positive effect on the level of corruption inministries / institutions in Indonesia for the period 2012-2016.Keywords: Auditor Opinion and Corruption

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