cover
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 Lingkungan Kerja, Penghargaan Finansial, dan Pertimbangan Pasar Kerja Terhadap Pemilihan Karir Mahasiswa Akuntansi Sebagai Akuntan Publik (Studi Empiris pada Mahasiswa Akuntansi Universitas Islam Malang) Venni Endina Putri; M. Cholid Mawardi; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine how the influence of work environment, financial rewards, and labor market considerations on accounting students' career choices as public accountants. This research is a type of quantitative research, using 141 students of the Islamic University of Malang Accounting Study Program class of 2019 as a sample in this study. The data was collected using a questionnaire utilizing Google Forms with a Likert scale, namely 1 strongly disagree, 2 disagree, 3 neutral, 4 agree, and 5 strongly agree. Based on the results of research on the Accounting study program students class of 2019, it was found that the work environment obtained a significance value of 0.000 <0.05, so H0 was rejected and H1a was accepted, the financial reward variable obtained a significance value of 0.001 <0.05, so H0 was rejected and H1b was accepted, the job market consideration variable obtained a significant value of 0.000< 0.05, H0 was rejected and H1c was accepted. Based on this explanation, it can be said that the work environment, and financial rewards, and the job market Considerations affect the career choice of accounting students as public accountants.Keywords: Work environment, financial rewards, labor market considerations, career selection of accounting students as public accountants.
Pengaruh Integritas Mahasiswa Motivasi Belajar Pemahaman Akuntansi dan Penyalahgunaan Teknologi Informasi Terhadap Perilaku Kecurangan Akademik (Studi Kasus pada Mahasiswa Akuntansi di Kota Malang) Hanik Masruroh; Nur Diana; Dewi Diah Fakhriyyah
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to obtain empirical evidence of the influence of student integrity, learning motivation, understanding of accounting and misuse of information technology on academic fraud behavior. The location of this research was accounting students at Brawijaya University, Islamic University of Malang, State University of Malang, Islamic University of Maulana Malik Ibrahim Malang. The sample method used is the purposive sampling method and uses the slovin technique in calculating the number of samples so that a total of 88 respondents are obtained. The results of this study state that Student Integrity, Learning Motivation, Accounting Understanding and Misuse of Information Technology have a simultaneous effect on academic fraud behavior. Student Integrity partially has a positive and significant effect on academic fraud behavior, Learning Motivation partially has no effect and is not significant on academic fraud behavior, Accounting Understanding partially has a positive and significant effect on academic fraud behavior, Information Technology Misuse partially has a positive and significant effect on academic cheating behavior.Keywords: Student integrity, learning motivation, understanding of accounting, misuse of information technology, academic fraudulent behavior. 
Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan, Kinerja Keuangan, dan Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021) Risma Mufarohah; Dwiyani Sudaryanti; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted to provide information to potential investors that is useful as a consideration of aspects that need to be taken into account in investing. This study also aims to find out how Corporate Social Responsibility influences company value, financial performance, and earnings management. In this study, Corporate Social Responsibility is measured using the Corporate Social Responsibility Index (CSRIj), company value is measured using PBV (Price to Book Value), financial performance is measured using ROE (Return On Assets), and earnings management is measured using the working capital accrual formula. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period where the data in this research comes from secondary data obtained through a purposive sampling technique. Based on the calculation data, 210 companies were selected as samples. This research data has fulfilled the classical assumption test requirements. The results of the analysis using simple linear regression analysis show that Corporate Social Responsibility has a negative and significant effect on firm value and financial performance and Corporate Social Responsibility has a positive effect on earnings management.Keywords : Corporate social responsibility, company value, financial performance,                   earnings management. 
Pengaruh Literasi Keuangan, Akses Permodalan, dan Minat Menggunakan E-Commerce Terhadap Kinerja UMKM (Studi Kasus pada Pelaku UMKM di Kota Kediri) Rahma Nur Hamida; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of financial literacy, access to capital and interest in using e-commerce on the performance of MSMEs in Kediri City. This research is a quantitative research with a correlational research approach. The population in this study were SMEs registered at the Kediri City Cooperatives and SMEs Office and the sample in this study was 75 respondents with a sampling technique using purposive sampling. The data used in this study is primary data in the form of questionnaires distributed to respondents via Google Form and measured using a Likert scale. The analysis used in this study is multiple linear regression analysis. The results of this study indicate that (1) financial literacy has a positive and significant effect on MSME performance, (2) access to capital has a positive and significant effect on MSME performance and (3) interest in using e-commerce has a positive and significant effect on MSME performance.Keywords: UMKM performance, financial literacy, access to capital, e-commerce
Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus, Sanksi Perpajakan, Lingkungan Wajib Pajak Berada Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Wajib Pajak Orang Pribadi di KPP Pratama Bangkalan) Aminatus Zahro; M. Cholid Mawardi; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of taxpayer awareness, the quality of taxpayer services, tax sanctions and the taxpayer's environment on taxpayer compliance. researchers set active and registered individual taxpayers at the North Malang Primary Tax Service Office as the population. While the researchers used the Slovin formula in determining the sample with a total of 100 taxpayer respondents. The research method used is quantitative research of primary data with questionnaire data collection techniques using a 5-point Likert scale. The data analysis method used is multiple linear regression analysis using IBM SPSS tools. The results of this study indicate the results that taxpayer awareness, the quality of taxpayer services, tax sanctions and the taxpayer environment have a simultaneous effect on taxpayer compliance. While partially taxpayer awareness has a positive effect on taxpayer compliance, the quality of taxpayer services has no effect on taxpayer compliance, tax sanctions have a positive effect on taxpayer compliance, and the taxpayer environment has no effect on taxpayer compliance.Keywords: Taxpayer awareness, taxpayer service quality, tax sanctions, taxpayer environment, taxpayer compliance.
Pengaruh Profitabilitas dan Leverage Perusahaan Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018) Brilliant Imani Harlistina; Maslichah Maslichah; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted to provide useful information for company management in managing the company's finances and improving the imbalance in the use of profitability and leverage. The purpose of this research is to determine how profitability and leverage affect earnings management. In this research, earnings management is measured using discretionary accruals with the modified Jones model, profitability is measured using Return On Assets (ROA), and leverage is measured using Debt to Asset Ratio (DAR). The population used in this study is all companies in the manufacturing industry sector listed on the Indonesia Stock Exchange (IDX) within the range of 2015-2018, and this research comes from secondary data obtained through purposive sampling method. Based on the calculation data, 10 companies were selected as samples. This research data has met the requirements of the classic assumption test. The results of the analysis using multiple linear regression showed that earnings management has a positive and significant effect on profitability and leverage.Keywords: Profitability, Leverage, Earnings management.
Pengaruh Literasi Keuangan, Sikap Keuangan dan Pengetahuan Keuangan Terhadap Perilaku Manajemen Keuangan Mahasiswa Jurusan Akuntansi Universitas Islam Malang Angkatan Tahun 2019 Muhammad Syahrevi Alfitra; Arista Fauzi Kartika Sari; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In this world money is always related to humans in everyday life to meet their needs. In the use of money, there are differences between one and the other so that some are wise to use money properly and some are not. To avoid bad financial control, one must manage finances well. The purpose of this study was to determine the effect of financial literacy, financial attitudes and financial knowledge on financial management behavior of students majoring in accounting at the Islamic University of Malang. Sampling obtained 80 respondents based on the criteria applied. This study uses a multiple linear regression model. The results of this study indicate that Financial Literacy, Financial Attitudes and Financial Knowledge have a significant positive effect on Financial Management Behavior. Financial Literacy has a significant positive effect on Financial Management Behavior. Financial Attitude has no significant effect on Financial Management Behavior. Financial Knowledge has a significant positive effect on Financial Management Behavior.Keywords: Financial Literacy, Financial Attitude, Financial Knowledge, Financial Management Behavior.
Pengaruh Pemahaman Akuntansi, Modal Usaha, Kreativitas, dan Pemanfaatan Media Sosial Terhadap Keberlanjutan UMKM di Kota Malang Anisa Maratus Solikha; Moh. Amin; Umi Nandiroh
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to ascertain the impact of accounting knowledge, financial resources, creativity, and social media use on the sustainability of UMKM in the Malang City. The dependent variable in this study is the sustainability of UMKM in Malang City, and the independent factors include of accounting, business capital, innovation, and usage of social media. Because the data employed in this type of research is in the form of numbers and numbers, it is a quantitative type of study. Primary data were used in this study, and a questionnaire was used to gather the data.  The participants in this study are UMKM actors who registered with Malang City’s Office of Corporations, Industry, and Trade. The slovin formula is employed in the data collection process. Based on this methodology, 90 respondents from the UMKM actors were used. The multiple linear regression analysis test, instrument test, normality test, traditional assumption test, and hypothesis test were all employed to assess the hypothesis, classic assumption test, multiple linear regression analysis test, and hypothesis test. The result showed that are accounting comprehension variable had no effect on UMKM sustainability, while the venture capital variable had a positive and significant effect on UMKM sustainability, while the creativity variable had no effect on UMKM sustainability and the social media utilization variable has a significant and significant affect on the sustainability of UMKM.Keywords: Understanding Of Accounting, Business Capital, Creativity, Utilization of Social Media, UMKM Sustainability.
Analisis Faktor Yang Mempengaruhi Minat Penggunaan Sistem Informasi Akuntansi Berbasis E-commerce Pada Aplikasi Penjualan Online Dengan Menggunakan Technology Acceptance Model (TAM) (Studi Kasus Pada Pelaku UMKM di Kota Malang) Muhammad Ulil Albab; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the factors that influence interest in using e-commerce -based accounting information systems in online sales applications. This research is a quantitative study using primary data obtained from questionnaires and measured using a Likert scale of 1-5. The population in this study were MSME actors in Malang, the sample used slovin with a total of 99 respondents. This data uses the SPSS 25 for windows analysis technique. The results showed that Perceived ease of use, usefulness, and trust had a simultaneous effect (F) on user interest in e-commerce -based accounting information systems in online sales applications. Perceived ease of use has a positive impact on interest in using e-commerce -based accounting information systems in online sales applications. Perceived usefulness has no effect on interest in using e-commerce -based accounting information systems in online sales applications. Trust has a positive impact on interest in using e-commerce -based accounting information systems in online sales applications.Keywords: Perceived ease of use, perceived usefulness, trust interest in use
Pengaruh Penerapan Sistem E-Filing, Kesadaran Pelaporan Pajak dan Pemahaman Pajak Terhadap Kepatuhan Wajib Pajak (Studi Kasus Wajib Pajak Orang Pribadi di KPP Pratama Blitar) Devi Kartikasari; Noor Shodiq Askandar; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to learn more about the implementation of an e-filing system, tax reporting awareness, tax comprehension, and taxpayer compliance. The research was quantitative. The population of the study is made up of individual taxpayers registered at the KPP Pratama Blitar. Purposive sampling was used in this study. With a total sample of 107 respondents, the slovin formula was used to calculate sampling. Furthermore, the data analysis technique employed multiple linear regression. According to the findings of the study, the implementation of an e-filing system, tax reporting awareness, and tax comprehension all had a positive effect on taxpayer compliance.Keywords: implementation of an e-filing system, taxpayers reporting awareness, tax comprehension, taxpayer compliance

Page 81 of 109 | Total Record : 1086


Filter by Year

2017 2026


Filter By Issues
All Issue Vol 15, No 01 (2026): e_Jurnal Ilmiah Riset Akuntansi Vol 14, No 02 (2025): e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023 Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi Februari 2023 Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023 Vol 11, No 12 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 11 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 11 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 10 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 10 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 01 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 01 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 10, No 14 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 13 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 12 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 11 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 10 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 09 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 03 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 03 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 9, No 12 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 11 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 10 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 09 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 08 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 07 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 06 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 9, No 06 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 8, No 11 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 10 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 09 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 08 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 07 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 06 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 05 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 05 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019 Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019 Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019 Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019 Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019 Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Juni 2019 Vol 7, No 12 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 11 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 10 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 09 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 08 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 07 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 06 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 05 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 05 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018 Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018 Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018 Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018 Vol 7, No 01 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018 Vol 7, No 01 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 6, No 10 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 09 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 08 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 07 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 06 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 05 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 04 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 03 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 02 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 01 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6 (2017): e_Jurnal Ilmiah Riset Akuntansi More Issue