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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 1,078 Documents
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FLYPAPER EFFECT PADA DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH PADA KABUPATEN / KOTA MALANG PERIODE 2011-2016 MOH. KHOERON YASIR
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

The aim of this research is to identify the Effect Of Flypaper Effect Of The Allocated Fund For Public And Local Revenue to The Local Expenditure. The object of this research is the regions and provinces in Malang Jawa Timur. The data of this research is the Regional Government Budget from 3 regional governments and one provincial government, The data was gathered from Agency of financial income and regional assets provinces Malang. Data of the application of funds allocated for pulic, local revenue and local expenditures from 2011-2017. This research also studies whether the regions and provinces Malang government who has applied decentralization starting from Januari 1, 2001 has been independent from central government’s fund. The result of this research showed that decentralization has not yet give independency in Malang province the funds that is used for paying the local expenditure was mostly taken from the central government instead of the local government. This research has revealed the flypapaer effect.
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR DALAM PELAKSANAAN SHARIA COMPLIANCE DI LEMBAGA KEUANGAN SYARIAH (LKS) Yunita Raj Alfan Putri; Nur Hidayati
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 06 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT The purpose of this study was to determine the effect of auditor competency, and auditor independence in sharia compliance in Public Accountant Office (KAP) registered in Malang. This study uses a type of quantitative research. Sampling in this study used the convenience sampling method. The sampling technique is based on the availability of elements and the ease of obtaining them. So that a sample of 56 respondents was obtained. Data analysis in this study multiple linear regression models using SPSS. In this study it shows that the influence of independence of competencies affects sharia compliance. Based on the results of hypothesis testing, simultaneously showing that simultaneous Auditor Competence and Auditor Independence has an effect on Sharia Compliance (Sharia Compliance). Partially it shows that Auditor Competence and Auditor Independence affect Sharia Compliance (Sharia Compliance). In this study shows the competence and independence of auditors who apply simultaneously to sharia compliance.Keywords : Auditor Competency, Auditor Independence, Sharia Compliance
PENGARUH TINGKAT KESEHATAN BANK TERHADAP RETURN SAHAM SELAMA PANDEMI COVID-19 PADA PERBANKAN YANG TERDAFTAR DI BEI Kurniawati Widi Pratiwi; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to explain the impact of bank health on stock returns during the COVID-19 pandemic in banks listed on the IDX. Using indicators of capital adequacy ratio (CAR), return on assets (ROA), operating income from operating expenses (BO/PO), and non-performing loans (NPL). 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 purposive sampling method. The sample of this survey is 27 public banking companies in three quarters. So that obtained a total of 81 samples. The results of this study indicate that the CAR and ROA variables partially have a positive and significant effect on stock returns. BO/PO has a significant negative effect on stock returns. Non-performing loans, on the other hand, do not affect stock returns.Keywords: bank’s health rate; stock return
PENGARUH PROFITABILITAS, REPUTASI KANTOR AKUNTAN PUBLIK, FINANCIAL DISTRESS TERHADAP AUDIT DELAY (Studi Pada Perusahaan Sub Sektor Property dan Real Estate di Bursa Efek Indonesia) Mileinia Sukoco Putri; Moh. Amin; Arista Fauzi Kartika Sari
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 purpose of this study was to determine the effect of Profitability, Reputation of Public Accounting Firms, Financial Distress on Audit Delay in Property and Real Estate sub-sector companies. The population in this study is the Property and Real Estate sub-sector companies listed on the Indonesia Stock Exchange for the period 2018-2021 using the purposive sampling method. The test result in this study indicate that profitability, Reputation of Public Accounting Firms, Financial Distress simultaneously affect the Audit Delay. Partial testing of the Profitability variable has a negative effect on Audit Delay. Partial testing of the Public Accounting Firm Reputation variable has no effect on Audit Delay. Partial testing of the Financial Distress variable has no effect on Audit Delay.Keywords: Profitability, Reputation of Public Accounting Firms, Financial Distress, Audit Delay
PENGARUH LINGKUNGAN BELAJAR, BIAYA PENDIDIKAN DAN PEMBELAJARAN DARING TERHADAP MOTIVASI BELAJAR MAHASISWA AKUNTANSI UNIVERITAS ISLAM MALANG PADA MASA PANDEMI COVID-19 (Studi Empiris pada Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Malang) Nais Aprilia; Nur Diana; M. Cholid Mawardi
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 research objective is to know the influence of the learning environment, the cost of education, and online learning on the learning motivation of accounting students at the Islamic University of Malang during the Covid-19 pandemic. This research uses primary data with the criteria of students of the accounting study program, Faculty of Economics and Business, the University of Islam Malang, who have carried out online learning for at least two semesters. The method of collecting data through a questionnaire through google form using a Likert scale of 1-4. The number of samples used in this study was 90 students, with a data analysis method of multiple linear regression analysis. The results of the research test prove that the Learning Environment, Tuition Fees, and online learning have a positive and significant effect on the learning motivation of accounting students at the Islamic University of Malang during the Covid-19 pandemic.Keywords: Learning environment, education costs, online learning, learning motivation
ANALISIS KINERJA KEUANGAN PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI OTORITAS JASA KEUANGAN SEBELUM DAN SELAMA PEMERINTAHAN PRESIDEN JOKOWI Firqatun Nafilah; Mohammad Amin; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determine the differences in the financial performance of Real Estate and Property companies before and during President Jokowi's administration. The population in this study is a company registered with the Financial Services Authority. The sample used is a Real Estate and Property company. The technique used in sampling is the Purposive Sampling technique, the sample selected was 20 companies. Data is taken using the documentation method. This study was analyzed using the Paired Samples T-test analysis tool.  Before testing the difference in the two average values, the normality test using the One Samples Kolmogorov-Smirnov Test method is carried out beforehand, this test is done using the SPSS program application. The results of the Paired Samples T-test study there are three variables, namely Current Ratio (CR), Assets Turnover (AT), Return On Assets (ROA) that experience differences. While the variables Debt to Total Asset Ratio (DAR) and Return On Equity (ROE) did not experience differences before and during President Jokowi's administration.  Keywords: paired samples t-test, financial performance, property and real estate
PENGARUH LABA KOTOR, LABA OPERASI, DAN LABA BERSIH TERHADAP PREDIKSI ARUS KAS DI MASA MENDATANG (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020) M. Jauhar Robani; Anik Malikah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This research was conducted with the aim of knowing the effect of gross profit, operating profit and net profit on the prediction of future cash flows either simultaneously or partially. manufacturing companies listed on the Indonesia Stock Exchange. The data source can be obtained from the Indonesia Stock Exchange website namely www.idx.co.id. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling method in this study was using purposive sampling method with a total sample of 47 manufacturing companies. The results showed that simultaneously gross profit, operating profit and net profit simultaneously had a significant effect on predicting future cash flows with an F test value of 84.981 and a significance value of 0.000. Partially, a). Gross profit is influential in predicting future cash flows with the value of Sig. 0.000 < 0.05. b). Operating profit has an effect on predicting future cash flows with the value of Sig. 0.000 < 0.05. c). Net income is influential in predicting future cash flows with the value of Sig. 0.000< 0.05.Keywords: gross profit, operating profit, net profit and cash flow.
Pengaruh Motivasi Belajar, Religiusitas dan Integritas Mahasiswa Terhadap Perilaku Kecurangan Akademik (Studi Pada Mahasiswa Akuntansi Universitas Islam Malang dan Universitas Islam Negeri Maulana Malik Ibrahim Malang Angkatan 2018) Yolanda Murika S; Moh. Amin; Junaidi Junaidi
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 student motivation, religiosity and integrity on academics. The researcher determined that the students of the Islamic University of Malang and the State Islamic University of Maulana Malik Ibrahim were the population. Meanwhile, the researcher used the slovin formula in determining the sample with 80 students 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 learning motivation, religiosity and integrity simultaneously affect academic fraud. Partially, motivation has a negative effect on academic fraud, religiosity has a negative effect on academic fraud, and student integrity has a negative effect on academic fraud.Keywords : Learning motivation, religiosity, student integrity and academic cheating.
PENGARUH PEMERIKSAAN INTERIM, LINGKUP AUDIT DAN INDEPENDENSI TERHADAP PERTIMBGAN OPINI AUDITOR (STUDI KASUS PADA BPK RI PERWAKILAN PROVINSI JAWA TIMUR) Fitri Wirda Zahara; Hj. Maslichah
e_Jurnal Ilmiah Riset Akuntansi Vol 6 (2017): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to analyze the effect of interim audit, scope of audit, and independency on auditor judgements of auditors of BPK RI Jawa Timur Province Representatives. This study uses primary data through a questionnaire with Likert scale. Sampling method used is purposive sampling. The sample in this research were as many as eighty respondents. Test the quality of data use in this research is the reliability test using Cronbach alpha and test the validity of using the Pearson correlation and hypothesis testing using multiple regression analysis using SPSS 17.0. The Result processing and analysis of data from this study are: (a) interim audit has significant positive effect on auditor judgements, (b) scope of audit has significant positive effect on auditor judgements, (c) independency has significant positive effect on auditor judgements, (d) interim audit, scope of audit and independency influence auditor judgements simultaneously.Keywords: Interim Audit, Scope of Audit, Independency and Auditor Judgements
PENGARUH KOMITMEN PROFESIONAL, LOCUS OF CONTROL DAN SOSIALISASI ANTISIPATIF MAHASISWA TERHADAP WHISTLEBLOWING Faniati Dian Bakar; Nur Hidayati; Moh. Amin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research was conducted to analyze the "effect of professional commitment, locus of control and anticipatory socialization of students on whistleblowing". The sample in this study was all Accounting Students from the Faculty of Economics and Business, Islamic University of Malang. The analytical method used is Multiple Linear Regression with SPSS 22 For Windows software. Based on the results of simultaneous hypothesis testing shows that simultaneously professional commitment, locos of control and anticipatory socialization of students affect the whistleblowing. Partially it shows that professional commitment, locus of control and anticipatory socialization of students have an effect on whistleblowing.Keywords: “Professional commitment, locus of control and anticipatory socialization affect whistleblowing”.

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