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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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KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI, DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH KABUPATEN SITUBONDO Riska Dwi Fitriana; Nur Hidayati; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determine how much influence the clarity of budget targets,accounting controls, and reporting systems on the accountability of theperformance of Situbondo District government agencies. The data used in thisstudy is primary data, the sample in this study is the SKPD and the head of thevillage government in Situbondo Regency. The sampling technique was carriedout using purposive sampling method. The results obtained using multiple linearregression test Y = 3,576 + 0,086 X1 + 0,193 X2 + 0,805 X3 and the test fromthis study using t test. The results of this study indicate that partially the BudgetTarget Clarity variable does not affect the Performance Accountability ofGovernment Agencies. While the Accounting Control variables and reportingsystem have a positive effect on the Performance Accountability of GovernmentAgencies.Keywords: Budget Target Clarity, Accounting Control and reporting system
PENGARUH PEMAHAMAN AKUNTANSI, PEMANFAATAN SISTEM INFORMASI AKUNTANSI, DAN PERAN INTERNAL AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PLN UPT MALANG Mochamad Rizki Dwi Saputra; Abdul Wahid Mahsuni; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine and analyze the effect of understanding accounting, utilization of accounting information systems, and the role of internal audit on the quality of the financial statements of PLN UPT Malang. The population of this research is all employees of PLN UPT Malang who work in the field of financial administration. While the sample is 42 employees who work in the administration and finance of PLN UPT Malang which was taken using purposive sampling. This data was obtained from the PLN UPT Malang office. The data of this study were analyzed by multiple linear regression method. The results of this study indicate that (1) accounting understanding affects the quality of the financial statements of PLN UPT Malang, (2) the use of accounting information systems affects the quality of the financial statements of PLN UPT Malang, (3) the role of internal audit affects the quality of the financial statements of PLN UPT Malang.Keywords: Accounting Understanding, Utilization of Accounting Information Systems, Role of Internal Audit, Quality of Financial Reports
Analisis Pengaruh Penerapan Prinsip Good corporate governance Terhadap Pengelolaan Dana Desa oleh Pemerintah Desa (Studi Kasus di Desa Sampangagung Kecamatan Kutorejo Kabupaten Mojokerto) Linda Erika; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi Februari 2023
Publisher : Universitas Islam Malang

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Abstract

This research was conducted with the aim of analyzing the effect of applying the principles of good corporate governance on the management of village funds. The type of research used in this research is qualitative research with a descriptive approach. Sources of data used are secondary data and primary data. Collecting data by means of interviews and documentation. This research was conducted in Sampangagung Village, Kutorejo District, Mojokerto Regency. In the application of the principles of Good corporate governance, it has been going quite well because its implementation is in accordance with the applicable laws, but there are still many deficiencies that must be corrected by the village government. The principles that have now been implemented are the principle of accountability, the principle of responsibility, the principle of fairness and what has not been fully implemented is the principle of transparency because village financial reports and information about Sampangagaung Village can only be obtained if we go to the Sampangagung Village office because there are no websites and social media that can be used to access information about Sampangagung Village.Keywords: good corporate governance., accountability, management of village funds
“PRAKTEK WINDOW DRESSING PADA REKSADANA SAHAM DI INDONESIA TAHUN 2014-2016” (Studi Empiris Pada Reksadana Saham di Indonesia tahun 2014-2016) Putri Ani; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRAKSIPenelitian ini akan membahas tentang satu fenomena di pasar modal,dimana menjelang akhir tahun atau tepatnya pada bulan Desember harga sahamcenderung naik. Penyebab kenaikan saham ini bisa dari emiten (perusahaan) yangmelakukan target penjualan agar pelaporan akhir tahun terlihat bagus. Variabelyang digunakan dalam penelitian ini adalah Residual Absolute yaitu dengan caramembandingkan nilai Residual Absolute perusahaan 10 hari sebelum EventStudies dan 10 hari sesudah Event Studies.Berdasarkan uji hipotesis yang dilakukan terhadap nilai Residual Absolute10 hari sebelum dan 10 hari sesudah Event Period didapatkan hasil bahwakenaikan paling signifikan adalah terjadi dibulan Desember yaitu 10 hari sebelumEvent Period dengan Mean sebesar 0,018 % perhari. Selain itu hal ini didukungdengan hasil pengujian Wilcoxon Signed Rank yang menunjukan adanyaperbedaan Residual Absolute 10 hari sebelum Event Period dan 10 hari setelahEvent period.Kata Kunci: Window Dressing, Residual absolute, January Effect.ABSTRACTThis research aims to discuss about the phenomenon in stock exchange inthe end pf the year or exactly on December stock price is tend to increase. Theincreasing is caused by the emiten (company) which on selling target in order tothe reporting if financial statement at the end of the year looked good. Thevariables in this research is Residual Absolute which is comparing betweenResidual Absolute value in 10 days after Event Period. The result of this researchis the most significant increasing is happened on December, 10 days before Eventperiod with the amount of mean is 0,018 % per day. And tis is supported whit thetesting result Wilcoxon Signed Rank which is showing the difference of ResidualAbsolute 10 days before Event Period and 10 days after Event Period.Keywords: Window Dressing, Residual Absolute, January Effect.
PERBANDINGAN REAKSI INVESTOR PADA INDUSTRI BERESIKO RENDAH DAN BERESIKO TINGGI SEBELUM DAN SELAMA MASA PANDEMI COVID-19 Munifajri Dwi Nurmanto; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study is to analyze the difference between Average Trading Volume Activity and Average abnormal return of stocks in low-risk industries and high-risk industries before and during the Covid-19 pandemic. The population in this study is manufacturing industry companies registered in Buersa Efek Indonesia (BEI) in 2019-2021. The samples in this study were 30 companies that were sampled in 2019 to 2021. The research methods used are data analysis methods, descriptive statistics, data normality tests using kolomogorov-smirnov tests as well as hypothesis tests using paired sample t-test. The results showed that in low-risk industries there is no difference in Average Trading Volume Activity and Average abnormal return and in high-risk industries there is a difference in Average Trading Volume Activity and Average abnormal return before and during the Covid-19 pandemic.Keywords : Low and High risk industries, Investor reactions, The Covid-19 pandemic
PENGARUH OPINI AUDIT BPK, PENDAPATAN ASLI DAERAH (PAD) DAN INTERGOVERNMENTAL REVENUE TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN DI JAWA TIMUR TAHUN 2017-2019 Andre Bayu Pratama; Maslichah Maslichah; M. Cholid Mawardi
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

The financial performance of local governments is a measure of the success of local governments in managing resources originating from their regions or the central government. Management independently and jointly provide excellent service to society. The purpose of this study is to find out the effect of the Audit Opinion of BPK, Local Revenue (PAD) and Intergovernmental Revenue on the Financial Performance of Local Governments in East Java in 2017-2019, either simultaneously or partially. The research used the associative method with a quantitative approach. The data used secondary data with a time series of three years. The population used the Audit Result Report (LHP) obtained from the Audit Board of Indonesia. The sampling technique used purposive sampling and obtained 29 districts in East Java and 87 LHP for three years. Data analysis used multiple linear regression analysis. Meanwhile, the data processing used IBM Statistical Package for the Social Sciences type 22. The results of this study explain that the Audit Opinion of BPK has no effect on the Financial Performance of Local Governments. The PAD variable has a significant negative effect on the Financial Performance of Local Governments and the Intergovernmental Income variable has a significant negative effect on the Financial Performance of Local Governments.  Keyword: Audit Opinion BPK, Local Revenue, Intergovernmental Revenue, Financial Performance of Local Government
PENGARUH KEPEMILIKAN MANAJERIAL TERHADAP HUBUNGAN PERENCANAAN PAJAK, PROFITABILITAS, DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (STUDI PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI TAHUN 2017-2019) Erin Yuniar; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to see whether there is an effect of managerial ownership on tax planning, profitability and deferred tax expense on earnings management. The population of this research is food and beverage companies listed on the IDX in 2017-2019. The sampling technique used purposive sampling and found 15 companies that match the criteria. The data analysis method used is multiple linear regression analysis and moderated regression analysis. The results of deferred research show that managerial owners are not able to moderate the relationship between tax planning, profitability, and deferred tax expense on earnings management. Keywords : Managerial Ownership, Tax Planning, Profitability, Deferred Tax Expense, Earnings Management
PENGARUH PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI DENGAN MINAT BELAJAR DAN KEPERCAYAAN DIRI SEBAGAI PEMEDIASI (STUDI PADA MAHASISWA AKUNTANSI FEB UNIVERSITAS ISLAM MALANG) Danang Guntoro; Moh. Amin; Arista Fauzi Kartika Sari
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

This study aims to determine the effect of learning behavior on accounting understanding with interest in learning and self-confidence as a mediator in Accounting Students Class 2017, Faculty of Economics and Business (FEB), Islamic University of Malang. This study used primary data and the sample used in this study was 257, based on the slovin calculation, the sample obtained was 157 respondents. Questionnaires distributed as many as 157 questionnaires to respondents who are students of the Islamic University of Malang majoring. Questionnaires that did not return 0 and the number of questionnaires that were filled out incompletely were 6 respondents. So that the questionnaires that can be processed are 151.Keyword : learning behavior, level of accounting understanding, interest in learning, confidence as a mediator
Pengaruh Kinerja Lingkungan, Biaya Lingkungan dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI 2020-2021) Ledys Juncia Prinanta; Moh. Amin; Siti Aminah Anwar
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

The responsibility of a company consists of three important aspects, namely financial, social and environmental. The environmental aspect is currently a concern considering its broad impact and related to the sustainability of the earth. Because, there are still many companies that ignore environmental aspects in pursuit of financial aspects so that their environmental performance is still low, including in manufacturing companies whose activities cause a lot of environmental impacts. This study aims to determine 1). influence of environmental performance on financial performance, 2). Effect of environmental costs on financial performance, and 3). Company size on financial performance. Sampling in this study using purposive sampling method. The sample for this research is 100 manufacturing companies listed on the IDX in 2019-2020. The data analysis technique used is multiple linear regression, with descriptive analysis tests, normality tests, classic assumption tests, coefficient determination tests, partial tests and simultaneous tests to determine the relationship between variables. By using the SPSS statistical tool, the results of this study indicate that 1) environmental performance has an effect on financial performance, 2) environmental costs have a negative and significant effect on financial performance, 3) company size has an effect on financial performance.Keywords: Environmental Performance, Environmental Costs, Company Size, Financial Performance
Pengaruh Pembelajaran Kewirausahaan dan Praktik Kewirausahaan Terhadap Minat Berwirausaha (Studi pada Mahasiswa Jurusan Manajemen dan Akuntansi FEB Unisma Angkatan 2019) Ayunda Anugrah Mustofa; Moh. Amin; Afifudin Afifudin
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 examine the effect of entrepreneurship learning and entrepreneurship practice on student entrepreneurship interest in Malang. The sample size in this study was 89 out of 818 total population. The population of this study were students of the Faculty of Economics and Business, Islamic University of Malang, majoring in Management and Accounting class of 2019 who had taken advanced entrepreneurship courses and practicum. The sample used was simple random sampling. This study uses primary data obtained through distributing questionnaires and then processed and analyzed. The analysis method used is multiple linear regression analysis method carried out with the help of SPSS (Statistical Program for Social Science) version 21 so that the results of the analysis in this study are found in the form of entrepreneurship learning and entrepreneurship practice have a positive and significant effect on student entrepreneurship interest at the Faculty of Economics and Business, Islamic University of Malang. Keywords: Entrepreneurship learning, entrepreneurship practice, entrepreneurial interest

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