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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 Pertumbuhan Perusahaan, Profitabilitas dan Struktur Modal Terhadap Nilai Perusahaan (Studi Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Galuh Nilam Kusuma Wardani; Dwiyani Sudaryanti; 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

This study aims to determine and analyze the effect of company growth, profitability and capital structure, the effect of company growth on firm value, the effect of profitability on firm value, the effect of capital structure on firm value in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2019 period -2021. This research was conducted on food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period using the purposive sampling method and the samples used in the food and beverage sub-sector manufacturing companies listed on the IDX for the 2019-2021 period were 11 companies. Multiple linear regression is a data analysis technique used in this study. Based on the results of data analysis, several conclusions can be drawn as follows: Company growth, profitability, Capital Structure simultaneously influence company value in Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Company growth has no partial effect on company value in Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Profitability has a partial effect on company value in Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Capital Structure has no partial effect on company value in Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange for the 2019-2019 period 2021Keywords: Indonesia Stock Exchange, Firm Value, profitability and capital structure
Pengaruh Pemanfaatan Media Sosial, Pendidikan Kewirausahaan dan Pengetahuan Akuntansi Terhadap Minat Mahasiswa Berwirausaha (Studi Kasus Mahasiswa Prodi Akuntansi Fakultas Ekonomi dan Bisnis dan Mahasiswa Prodi Administrasi Bisnis Fakultas Ilmu Administrasi Universitas Islam Malang) Muhammad Iqbal Achdiyat; Maslichah Maslichah; Irma Hidayati
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

Entrepreneurial interest is the desire, interest, and individual willingness to work hard to meet their needs and run their own business without fear of the risks that will occur. This study aims to determine the effect of using social media, entrepreneurship education and accounting knowledge on students' interest in entrepreneurship both simultaneously and partially. The research method uses a correlational method with a quantitative approach. The data used is primary data using a questionnaire. The population in this study were accounting and business administration students class 2019 - 2020, Faculty of Economics and Business and Faculty of Administrative Sciences, Islamic University of Malang, and the sample was taken using purposive sampling, the data obtained was 90 respondents. Data analysis using multiple linear regression analysis. While data processing uses IBM SPSS 26. The results of the analysis show that the use of social media has a positive and significant effect on student interest in entrepreneurship, entrepreneurship education has no effect on student interest in entrepreneurship and accounting knowledge has a positive and significant effect on student interest in entrepreneurship.Keywords: Utilization of Social Media, Entrepreneurship Education, Accounting Knowledge and Student Interests in Entrepreneurship
Efek Ratcheting Pada Anggaran Pemerintah Daerah Provinsi Jawa Timur (Studi Kasus Pada Satuan Kerja Perangkat Daerah Provinsi Jawa Timur) Dian Puspitasari; Maslichah Maslichah; Junaidi Junaidi
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

Recently, many problems have been found in the public sector, especially in the budgeting process which uses reference to the previous period's performance targets in preparing the budget. This can lead to slack, decreased performance capacity and manipulation of real activities in budgeting or commonly known as the ratcheting effect. This study aims to test whether there is a ratchet effect in the preparation of the income and expenditure budget. The form of this research is correlational with the type of data used as secondary data obtained from the East Java Local Government SKPD Budget Realization Report for the period (2018-2022). The population and sample used in this study were 37 cities/regencies in East Java Province with purposive sampling technique as the sample. The analytical method uses simple linear regression analysis with the results of the study proving that there is a ratchet effect in the preparation of the income and expenditure budget in the Regional Government of East Java Province.Keywords : Slack, ratchet effect, budget, government budgeting, revenue, local spending
Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Islamic Social Reporting Pada Perusahaan yang Terdaftar di Jakarta Islamic Index Periode 2019 – 2021 Putri Roifatul Fauziah; Afifudin Afifudin; 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

This study aims to explain the factors that influence the disclosure of Islamic social reporting in companies listed on the Jakarta Islamic Index. The independent variable indicators of this research are profitability, company size, company age, and leverage. The dependent variable indicator of this research is Islamic Social Reporting (ISR). The data used is secondary data, obtained from the Unisma Faculty of Economics and Business Investment Gallery and the official website www.idx.co.id. Sampling was carried out using purposive sampling method. The sample for this research is 22 companies registered in the Jakarta Islamic Index for the 2019-2021 period. Data analysis used the classical assumption test and multiple linear regression. The results of this study indicate that simultaneously Profitability, Firm Age, Firm Size and Leverage have a significant effect on Islamic Social Reporting. partially shows that Profitability has no effect on Islamic Social Reporting. partially shows that Firm Age, Firm Size and Leverage have a significant effect on Islamic Social ReportingKeywords: Profitability, Company Size, Company Age, Leverage, Islamic Social Reporting
Pengaruh Gender, Religiusitas dan Sikap Love of Money Terhadap Etika Penggelapan Pajak UMKM di Malang Raya Roudhoh Salsabila Kamaliah; Afifudin Afifudin; Umi Nandiroh
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

Gender, religiosity and love of money are factors that allow a person to act unethically in carrying out his tax obligations. This study aims to determine the effect of gender, religiosity and love of money attitudes on the tax evasion ethics of MSMEs in Malang. 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) Gender, religiosity and love of money attitudes have a significant effect on the MSME tax evasion ethics simultaneously, 2) The results of the hypothesis test show that gender has a significant positive effect on tax evasion ethics, 3) The results of the hypothesis test show that religiosity has an effect significant positive effect on the ethics of tax evasion, 4) The results of the hypothesis test show that the attitude of love of money has a significant positive effect on the ethics of tax evasion.Keywords: Gender, Religious, Love of Money, Tax Evasion
Pengaruh Integritas Mahasiswa, Motivasi Belajar, Pemahaman Akuntansi dan Penyalahgunaan Teknologi Informasi Terhadap Perilaku Kecurangan Akademik (Studi Kasus Pada Mahasiswa Akuntansi FEB PTN dan PTS di Malang) Nur Hofifah; Nur Diana; Arista Fauzi Kartika Sari
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 determine the effect of student integrity, learning motivation, understanding of accounting, and misuse of information technology on academic fraud behavior. This research is a quantitative study using primary data obtained from questionnaires and measured using a Likert Scale. The population in this study were accounting students at the Faculty of Economics and Business at PTN and PTS Universities in Malang. Sampling using the slovin formula obtained the final result as many as 79 respondents. The method of determining the sample is purposive sampling. This data analysis technique uses SPSS 25 for windows. The results of his research show: 1) Variables of Student Integrity, Learning Motivation, Understanding of Accounting and Misuse of Information Technology have a simultaneous effect on Academic Fraud Behavior, 2) Variables of student integrity partially have a positive and significant effect on academic fraud behavior, 3) Variables of learning motivation partially does not have a positive and significant effect on academic fraud behavior, 4) Accounting understanding variable partially has a positive and significant effect on academic fraud behavior, 5) Information technology misuse variable partially has a positive and significant effect on academic fraud behavior.Keywords: Student Integrity, Learning Motivation, Accounting Understanding, and Misuse of Information Technology on Academic Fraud Behavior.
Pengaruh Financial Literacy dan Kualitas Pendidikan Terhadap Sistem Keuangan Desa (SISKEUDES) (Studi Kasus pada Desa Pajarakan Kulon, Desa Ketompen dan Desa Selogudig Wetan Kabupaten Probolinggo) Muhammad Fais Ubaidillah; Noor Shodiq Askandar; Abdul Wahid Mahsuni
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 Education and Financial Literacy factor is very important in relation to the Village Financial System (SISKEUDES), because it enables the effective management of Village Funds by having high educational standards and a thorough understanding of financial literacy. The purpose of this study is to understand the impact of financial literacy and the quality of education on the Village Financial System, to determine the impact of financial literacy on the Village Financial System, to determine the impact of Education Quality on the Village Financial System. This study uses a quantitative method that uses statistical methods to analyze numerical data in the form of arrays (numbers). The results of this study indicate that the variables of financial literacy and quality of education have a significant effect on the local government financial system in the villages of Pajarakan Kulon, Ketompen, and Selogudig Wetan in Probolinggo Regency. This is because financial literacy and good quality education can result in safe and effective money management as well as the ability to understand new information quickly so that the distribution of assistance to rural areas can run smoothly using their local financial system and facilitate understanding and use of the special features of Siskeudes concerned to their local government officials. Keywords: Education quality, Financial Literacy, SISKEUDES
Pengaruh Overconfidence , Risk Perception dan Self-Control Terhadap Keputusan Investasi Cryptocurrency Fachry Rahmatullah Aditama; Nur Diana; M. Cholid Mawardi
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 purpose of this study was to determine whether overconfidence, risk perception and self-control affect cryptocurrency investment decisions. This research design uses quantitative methods in this study to collect primary data. This study used a purposive sampling method and the number of respondents was 76 people who had invested in cryptocurrency. The results of the research based on hypothesis testing on the t test show that the first hypothesis (H1) states that overconfidence has a positive and significant effect on decisions. The results of this study show that overconfidence has a positive and significant effect on cryptocurrency investment decisions. risk perception has no effect on the decision. The results of this study show that risk perception has no effect on cryptocurrency investment decisions. Stating that Self-Control has a negative and significant effect on cryptocurrency decisions.Keywords: Overconfidence, risk perception, self-control, cryptocurrency investment
Pengaruh Partisipasi, Transparansi dan Akuntabilitas pada Pengelolaan Keuangan Dana Desa ( Studi Kasus pada Desa di Kecamatan Banyuates Kabupaten Sampang) Nur Halisa; Nur Diana; M. Cholid Mawardi
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 determine the Effect of Participation, Transparency and accountability on Village Fund Management in Banyuates District, Sampang Regency. The method of distribution of questionnaires is the type of research that is used. The SPSS software was used to process the data in this study, which included 100 village and community officials as the sample. Validity and reliability requirements have been met by this study. Examination of the information utilized in this review is elucidating factual investigation, old style presumption test, different linier relapse, speculation testing and investigation of the coefficient of assurance. The variable utilized in this study are town store the executives variable (subordinate variable), while the free factors are Support, Straightforwardness and responsibility.            The results of this study conclude that the participation variable has a partial effect on the management of village funds, transparency variable has a partial effect on the management of village funds and accountability variable has a partial effect on the management of village funds. Keyword; Village fund management, participation, transparency and accountability
Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021) Devi Fajar Indriyani; Dwiyani Sudaryanti; Hariri Hariri
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 analyze the factors that influence the Disclosure of Corporate Social Responsibility. This research is a quantitative research with secondary data sources using annual reports and sustainability reports obtained through the official website of the Indonesia Stock Exchange (BEI) and the official website of each company.The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period, sampling using a purposive sampling technique obtained a sample of 66 companies, with the 2019-2021 period so as to obtain a total sample of 198. The data obtained will be calculated, tested and reprocessed on the hypothesis proposed using Software Statistical Product and Service Solutions (SPSS) 25 for windows.The results of the study show that Profitability, Company Size, and Leverage have a significant simultaneous effect on the Disclosure of Social Responsibility of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Profitability has no effect on the Disclosure of Social Responsibility of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Company Size has a positive and significant effect on the Disclosure of Social Responsibility of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Leverage has no effect on the Disclosure of Social Responsibility of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period.Keywords : Profitability, company size, leverage, disclosure of corporate social responsibility

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