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
Analisis Kinerja Anggaran Pendapatan dan Belanja Daerah Kota Batu Tahun 2017-2021 Oktavia Maimatul Magviroh; Nur Diana; 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

The aim of this study is to analyze the performance of the Income and Purchase Budget of the Batu City Region in 2017-2021. This research uses a quantitative descriptive method, with data in the form of secondary data, namely, the 2017-2021 Budget Revenue and Shopping Report of the Batu City Region obtained from the Financial and Asset Authority of the Town of Stone. The data was then analyzed using the regional financial independence ratio, the regional real income efficiency ratio and the local financial capacity ratio. The results of the study showed that the financial performance of the Regional Revenue and Purchasing Budget for 2017-2021 is based on the average ratio of financial independence of the regions of 20.35% with category less, the average rate of efficiency of the original income of the areas of 111.11% with the category very effective, the mean rate of effectiveness of the local income of 91.35% for the category less efficient, and the average proportion of regional financial capacity of 16.702% with the Category less.Keywords: Regional revenue and expenditure budget, financial performance, independence, effectiveness, efficiency, financial capabilities.
Analisis Penerapan Akuntansi Keuangan Berdasarkan PSAK NO 1 pada Badan Usaha Milik Desa (BUMDes) di Desa Pandesari Kecamatan Pujon Kabupaten Malang Maulidia Nur Zahrotun Na’imah; 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

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Abstract

This study aims to analyze the application of financial accounting at the BUMDes Pandemasmulya in Pandesari Village, Pujon District, Malang Regency. The researcher uses a qualitative descriptive type of research. The unit analysis used in this study includes President Director of BUMDes and Treasurer of BUMDes. The types and resources of data are primary data and secondary data obtained directly from BUMDes Pandemasmulya office. Data collection techniques using documentation and interview. Bumdes Pandemasmulya does not present balance sheets, reports on changes in equity and notes on financial statements. This BUMDes only presents daily cash reports, profit and loss reports and cash flow reports. The result of study that the financial statements and income statements of BUMDes Pandemasmulya were not in accordance with PSAK No. 1. Keywords: BUMDes, Application of Financial Accounting, PSAK No.1
Analisis Transparansi Pengelolaan Laporan Keuangan BUMDes Terhadap Laporan Aset Desa (Studi Kasus BUMDes Cinandang Kecamatan Dawarblandong Kabupaten Mojokerto) Na’ila Sifaur Rohmah; 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

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Abstract

This study was conducted to analyze the process of transparency in the management of BUMDes financial reports on asset reports from Cinandang Village, Dawarblandong District, Mojokerto Regency. The research method used in this study is a qualitative method with primary data sources and secondary data. Data collection techniques through documentation and interviews with village heads, BUMDES managers, and the community. The analytical method in this study uses descriptive and triangulation methods to achieve data validity from interviews and documentation. Based on the overall results of documentation and interviews with village heads, BUMDES managers and the community regarding transparency, village asset reports, BUMDES financial reports, and village financial accountability reports, the results obtained from this study illustrate those indicators for measuring the transparency of BUMDES financial report management towards the village asset report is appropriate. Therefore, it is concluded that the management of BUMDes financial reports on village asset reports is transparent in accordance with statutory regulations.Keywords: Transparency, BUMDES financial report, village asset report, village finance report
Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Standar Akuntansi Pemerintah, dan Penerapan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Lumajang (Studi Kasus pada Kantor BPKD Kabupaten Lumajang) Uswatun Hasanah Mufahharoh; 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 determine the effect of human resource competence, the application of government accounting standards, and the application of regional financial accounting systems on the quality of local government financial reports in Lumajang Regency. The number of samples used in this study were 45 respondents with a purposive sampling method. Data collection was carried out by distributing questionnaires to all BPKD employees in Lumajang Regency and processed using SPSS Statistics 24.0. The results of this study indicate that the competence of human resources and the implementation of the regional financial accounting system have no effect on the quality of the financial reports of the regional government of Lumajang Regency. While the application of government accounting standards has a positive effect on the quality of the financial reports of the regional government of Lumajang district.Keywords: Competence of human resources, government accounting standards, regional financial accounting systems, and quality of regional financial reports
Pengaruh Literasi Keuangan, Pengetahuan Investasi, Motivasi dan Manfaat Investasi Terhadap Minat Mahasiswa dalam Berinvestasi di Pasar Modal (Studi Kasus Mahasiswa di Kota Malang) Sopia Sopia; Maslichah Maslichah; 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 research intends to ascertain how investing knowledge, motivation, and imbalanced investment returns impact students' desire in taking part in the capital market. 246 current undergraduate accounting students from the 2019 classes of the Islamic University of Malang, State University of Malang, and University of Muhammadiyah Malang participated in this quantitative survey. A Likert-based questionnaire was utilized in this research to gather data. These were the responses: One strongly disagrees, two disagree, three disagree, four agree, and five disagree. According to the findings of the study conducted on the Class of 2019 Dynamic S1 Bookkeeping students, undergrads' ability to invest in the capital market is significantly influenced by their financial education, venture knowledge, motivation, and advantages from speculating.Keywords: Financial literacy, investment knowledge, motivation, benefits of investment, student interest in investing in the capital market.
Pengaruh Kesadaran Wajib Pajak, Sanksi, dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Orang Pribadi dalam Membayar Pajak Penghasilan (Studi Kasus di KPP Pratama Kota Probolinggo) Adhela Hadi Pratiwi; M. Cholid Mawardi; 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

Tax is a mandatory contribution to the state to increase state revenue and support national development for the welfare of society. This study aims to determine the effect of taxpayer awareness, sanctions, and tax authorities on individual taxpayer compliance in paying income tax in Probolinggo City. This type of research used is quantitative research using primary data. The sampling technique used purposive sampling, as many as 96 individual taxpayers were calculated based on the sample size calculator application, namely Raosoft.com. This study shows that there are variables of taxpayer awareness, sanctions, and tax authorities that have a positive effect on the individual taxpayer compliance variable in paying income tax.Keywords: Taxpayer awareness, sanctions, fiskus services, individual taxpayer
Pengaruh Literasi Pajak, Sosialisasi Perpajakan, dan Pemanfaatan Financial Technology Terhadap Kepatuhan Wajib Pajak Dimana Digitalisasi Perpajakan Sebagai Variabel Moderasi Nur Atifa; 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

Based on KUP Law Number 28 of 2007 Article 1 paragraph 1, the definition of tax is a mandatory contribution to the state owed by an individual or entity that is coercive based on the Law, with no direct compensation and used for state purposes for the greatest prosperity of the people. In 2020 Indonesia's tax ratio experienced a decline that fell considerably, this year is where Indonesia's tax ratio declined the most due to the Covid-19 pandemic which limited public activities. This shows an indication that the level of awareness and compliance of the Indonesian people on taxes still tends to be low The purpose of this study is to determine the effect of tax literacy variables, tax socialization, and the use of financial technology on taxpayer compliance. The research location in this study is the Islamic University of Malang. This type of research is quantitative research. This research was conducted from December 2022 to June 2023. The number of samples was 88 respondents. data analyzed with SPSS 26.The results of this study show that tax literacy and tax socialization affect taxpayer compliance, while the use of financial technology does not affect taxpayer compliance. Tax digitalization can moderate tax literacy and tax socialization. However, digitalization cannot moderate the use of financial technology. Further researchers are expected to use other independent variables to increase the variety of research and find out other causes that can affect taxpayer compliance. For the Director General of Taxes, it is expected to utilize financial technology in the world of taxation to make it easier for taxpayers.Keywords: Tax compliance, tax digitalization, tax literacy, tax socialization, financial technology utilization.
Pengaruh Pengetahuan Wajib Pajak, Tarif Pajak, Penyuluhan Pajak, Penggunaan Media Elektronik, dan Lingkungan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Badan di Kantor Pelayanan Pajak Pratama Pamekasan Desinta Fitria Dewi; Maslichah Maslichah; 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

The purpose of this thesis is to find out about the Effect of Taxpayer Knowledge, Tax Rates, Tax Counseling, Use of Electronic Media, and Taxpayer Environment on Corporate Taxpayer Compliance at the Tax Service Office (KPP) Pratama Pamekasan. This research is a quantitative research using associative research type. The data collection technique was obtained by conducting interviews. The results of this study found that Taxpayer Knowledge, Tax Rates, Tax Counseling, and Use of Electronic Media had an effect on Taxpayer Compliance while the Taxpayer's Environment had no effect. Suggestions for further researchers to add other variables and expand the research location not only in one place.Keywords: Taxes, Taxpayer Knowledge, Tax Rates, Tax Counseling, Use of Electronic Media, Taxpayer Environment, and Taxpayer Compliance.
Perencanaan Pembukuan Sederhana Bagi UMKM Sebagai Pemenuhan Persyaratan UMKM yang Bankable Risna Cahya Wijayanti; Dwiyani Sudaryanti; Siti Aminah Anwar
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 find out how to improve the knowledge and skills of MSME actors in making simple bookkeeping and to find out how to prepare bankable simple bookkeeping for MSMEs. This research is planned to start from December 2021 to May 2022, taking place in the village of Sambik Bangkol and the village of Rempek, North Lombok Regency. Methods that support this research process are interviews, observation, and documentation. The results of this study found no obstacles in the research process and the increasing ability of MSME actors in making simple bankable bookkeeping.Keywords: Simple bookkeeping, MSME, bankable
Pengaruh Pengetahuan Kewirausahaan, Modal Usaha, dan Mental Berwirausaha Terhadap Minat Mahasiswa dalam Berwirausaha (Studi pada Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Islam Malang) Nurlena La Besi; Moh. Amin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
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The purpose of this study was to find out how the influence of Entrepreneurship Knowledge, Business Capital, and Entrepreneurial Mentality on Entrepreneurial Interests "Studies on Students of the Faculty of Economics and Business Unisma". The variables used in this study consisted of independent variables: Entrepreneurial Knowledge, Business Capital, and Entrepreneurial Mentality. Dependent variable: Interest in Entrepreneurship. This research was conducted from February to completion at the Unisma Faculty of Economics and Business. Descriptive analysis, classical acceptance testing, and multiple regression analysis were used in the data analysis techniques of this study. The population of this study was economics students. The sample in this study was 90 students from the 2019 Batch of the Unisma Faculty of Economics and Business. The results of this study indicate that Entrepreneurship Knowledge, Business Capital, and Entrepreneurial Mentality simultaneously have a significant positive effect on Entrepreneurial Interest.Keywords: Entrepreneurship knowledge, business capital, entrepreneurial mentality, and interest in entrepreneurship. 

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