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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
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, KECERDASAN INTELEKTUAL TERHADAP PEMAHAMAN AKUNTANSI (Studi Empiris Pada Mahasiswa Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Islam Malang) Moch Syaifudin; Nur Diana; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 09 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This research was conducted with the aim of knowing the effect of emotional intelligence, spiritual intelligence, and learning behavior on the level of accounting understanding either partially or simultaneously. This research is included in a quantitative research approach that focuses on hypothesis testing, data collection in this study uses a questionnaire distributed to students. The population in this study were undergraduate accounting students class 2017 and 2018 at the Islamic University of Malang, with a total sample of 110 respondents, the sample was selected using the purposive sampling method. The results of this study indicate that partially emotional intelligence has a negative effect on the level of accounting understanding with a significant value. 0.011 <0.05, spiritual intelligence has no significant effect on the level of accounting understanding with a significance value of 0.059 <0.05, intellectual intelligence has no significant effect on the level of accounting understanding with a significance value of 0.395 <0.05. Simultaneously emotional intelligence, spiritual intelligence, and intellectual intelligence significantly influence the level of accounting understanding with a significance value (0.046 <0.05).Keywords : emotional intelligence, spiritual intelligence, and learning behavior
PENGARUH PENYULUHAN PAJAK, KUALITAS PELAYANAN PAJAK, DAN TINGKAT KESADARAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN (Studi Empiris terhadap Kantor Pelayanan Pajak Pratama Batu) Nila Wardhani Hermianti Putri; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 08 (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 tax counseling, the quality of tax services, and the level of awareness of corporate taxpayer compliance. Researchers determined that corporate taxpayers who are actively registered at the Pratama Batu Tax Office are the population. Meanwhile, the researchers used probability random sampling technique in taking the sample, and to determine the number of samples using the Slovin formula with the results of 98 respondents. This research is classified as quantitative research with primary data obtained from distributing online questionnaires to respondents, as well as secondary data obtained from documents or literature. The method of data analysis was carried out by multiple linear regression analysis. Using SPSS 16.0 for windows. The results of this study indicate that tax counseling, tax service quality, and level of awareness have a significant effect on corporate taxpayer compliance either partially or simultaneously.Keywords: Tax Counseling, Tax Service Quality, Awareness Level, and Taxpayer Compliance.
Pengaruh Program Relawan Pajak dan Pendampingan oleh Relawan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Inayah Inayah; 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

Tax Volunteer Programs and Assistance by Tax Volunteers can motivate someone to pay taxes as a voluntary contribution to the state which can affect taxpayer compliance. This study aims to determine the effect of the Tax Volunteer Program and Assistance by Tax Volunteers on Individual Taxpayer Compliance. This research is a quantitative research using primary data. The sampling technique in this study was carried out by purposive sampling. The results of this study indicate: 1) Simultaneously the variables of the tax volunteer program and assistance by tax volunteers have a significant effect on individual taxpayer compliance, 2) The results of the hypothesis test show that the tax volunteer program variable has a significant positive effect on individual taxpayer compliance, 3) The results of the hypothesis test show that the assistance variable by tax volunteers has a significant positive effect on individual taxpayer compliance.Keywords: Tax volunteer program, tax volunteer assistance and taxpayer compliance
FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU KECURANGAN AKADEMIK DALAM PERSPEKTIF FRAUD TRIANGLE PADA MAHASISWA AKUNTANSI UNIVERSITAS ISLAM MALANG Desi Ananda Saidina; Hj. Nurhidayati Hj. Nurhidayati; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 01 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh tekanan, kesempatan, dan rasionalisasi terhadap perilaku kecurangan akademik mahasiswa akuntansi. Sampel penelitian adalah 82 mahasiswa aktif S1 akuntansi Fakultas Ekonomi Universitas Islam Malang. Data dikumpulkan dengan metode angket. Hasil penelitian menunjukkan bahwa tekanan dan kesempatan tidak berpengaruh terhadap perilaku kecurangan akademik mahasiswa akuntansi. Sedangkan rasionalisasi berpengaruh terhadap perilaku kecurangan akademik mahasiswa akuntansi.
ANALISIS PENGARUH RETURN ON ASSET (ROA), RETURN ON EQUITY (ROE), NET PROFIT MARGIN (NPM), DAN EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (BEI) PADA MASA PANDEMI COVID-19 Leli Anggraeni; Abdul Wahid Mahsuni; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to explain the effect of ROA, ROE, NPM and EPS on stock prices during the covid-19 pandemic in manufacturing companies listed on the IDX. The data used is secondary data, obtained from the Investment Gallery, Faculty of Economics and Business, Islamic University of Malang and the official website www.idx.co.id. Sampling was done by using a purposive sampling method. The sample in this study were 41 manufacturing banking companies with 3 quarters. So obtained a sample of 123 samples. The results of this study indicate that the variabels ROA, ROE and EPS partially have a positive and significant effect on stock prices. While the NPM partially does not have a significant effect on stock prices.Keyword: ROA, ROE, NPM, EPS, Stock Price
PENGARUH TAKE OVER, GROWTH OPTION, DAN BONUS ISSUE TERHADAP KEBIJAKAN REVALUASI ASSET TETAP (Studi Empiris Pada Seluruh Perusahaan yang Terdaftar di BEI Tahun 2017 -2020) Kamila Kamila; Anik Malikah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 01 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to analyze the effect of take over, growth option, and bonus issue on fixed asset revaluation policy. The research population is all companies listed on the IDX during 2017-2020. The number of samples is 60 companies for 4 years. The data analysis technique used is logistic regression. The results of this study indicate that take over, growth option has a significant effect on fixed asset revaluation policy, bonus issue has no significant effect on fixed asset revaluation policy. Simultaneously, all take over growth option and bonus issue variables have a significant effect on fixed asset revaluation policies.Keywords: take over, growth option, and bonus issue
PENGARUH PENGETAHUAN PERPAJAKAN, TINGKAT PENDIDIKAN DAN KESADARAN TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS PADA KPP MALANG UTARA) Wanda Bela Listy; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 11 (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 tax knowledge, education level, and awareness on taxpayer compliance. The researcher determined that individual taxpayers who are active and registered at the North Malang Pratama Tax Office are the population. Meanwhile, the researcher used the slovin formula in determining the sample with 99 taxpayers as respondents. The research method used is primary data quantitative research with questionnaire data collection techniques using a 5-point Likert scale. The data analysis method used is multiple linear regression analysis using SPSS tools. The results of this study indicate that Tax Knowledge, Education Level and Awareness have a simultaneous effect on Taxpayer Compliance. Partially, knowledge of taxation has a positive effect on taxpayer compliance, education level has no effect on taxpayer compliance, and awareness has a negative effect on taxpayer compliance.Keywords : Tax Knowledge, Education Level, Taxpayer Awareness and Compliance
ANALISIS KONTRIBUSI PENDAPATAN ASLI DAERAH (PAD) TERHADAP KEMANDIRIAN DAERAH KABUPATEN/KOTA DI NUSA TENGGARA BARAT 2011-2018 Muchlisin Danu Wardana; Abdul Wahid Mahsuni; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 02 (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 the contribution of Regional Taxes, Regional Levies, Management of Separated Regional Assets, and other legitimate Original Regional Revenue (PAD) simultaneously and partially on District/City Financial Independence in West Nusa Tenggara. This research uses quantitative research. The research data is in the form of data previously collected and has become the documentation of the West Nusa Tenggara Regional Revenue Agency. The sample used in this research is the PAD Realization Report and the District/City Budget Realization Report in West Nusa Tenggara from 2011 to 2018. Data were analyzed statistically using SPSS for Windows v.22.0. The results of the analysis show the significance value of testing data on Regional Taxes, Regional Levies, Management of Separated Regional Assets, other legitimate PAD and Regional Financial Independence, respectively, are ,826, ,711, ,682, ,246, ,928. Based on results of the research, this can be concluded that partially Regional Taxes and other Legitimate Original Regional Income have a significant effect on Regional Independence. Meanwhile, Regional Levies and Management of Separated Regional Assets do not have a significant effect on Regional Independence. Meanwhile, Local Taxes, Regional Levies, Management of Separated Regional Assets and other PAD simultaneously have a significant influence on Regional Independence.Keywords: local taxes, regional levies, regional independence.
PENGARUH LINGKUNGAN, PENDIDIKAN KEWIRAUSAHAAN, DAN PENGGUNAAN E-COMMERCE TERHADAP PENINGKATAN MINAT BERWIRAUSAHA MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS ISLAM MALANG Hendriyanto Rusli; Noor Shodiq Askandar; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 03 (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 the environment, entrepreneurship education, and the use of e-commerce to increase interest in entrepreneurship. The object of this research is the students of the Faculty of Economics and Business, Islamic University of Malang with a sample of 84 students with notes that have taken entrepreneurship courses. The sampling technique used was purposive sampling. Data collection techniques using questionnaires and data analysis tools. Based on the results of research analysis partially the environment has a significant effect on interest in entrepreneurship. While partially entrepreneurship education has a significant effect on interest in entrepreneurship. While partially e-commerce has a significant effect on interest in entrepreneurship.Keywords: Entrepreneurship Education, E-Commerce and Interest in Entrepreneurship
Pengaruh Free Cash Flow, Return On Assets, Total Assets Turnover Dan Sales Growth Terhadap Dividend Payout Ratio (Studi Empiris Pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015) Mohammad Alfan Syahroni; Maslichah Maslichah; Afifudin Afifudin
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 research is conducted with the aim of: 1) For Free Cash Flow, Return OnAssets, Total Assets Turnover And Sales Growth simultaneously against DividendPayout Ratio at LQ45 company in BEI. 2) For Free Cash Flow, Return On Assets,Total Assets Turnover And Sales Growth partially against Dividend Payout Ratio atLQ45 company in BEIThe population used in this study are all LQ45 companies listed on the IndonesiaStock Exchange (BEI) in 2013-2015. Sample selection using purposive sampling.Based on the criteria, obtained 19 companies that become samples in this study. Themethod used in this study using multiple linear regression method.Based on the results of the analysis can be put forward several conclusions asfollows: 1) F test results show that the variables Free Cash Flow, Return On Assets,Total Assets Turnover And Sales Growth simultaneously against the Dividend PayoutRatio. 2) The result of t test shows that for free cash flow variable has significanteffect but has negative relationship toward Dividend Payout Ratio. 3) Return onAssets variable partially has no effect on Dividend Payout Ratio. 4) Total AssetsTurnover partially has no effect on Dividend Payout Ratio. 5) Sales Growth partiallyhas no effect on Dividend Payout Ratio.

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