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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
Analisis Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi Universitas Islam Malang Dalam Pengambilan Certified Public Accountant (CPA) Via Karina Putri; Dwiyani Sudaryanti; 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

This research was conducted to determine the factors that influence the interest of accounting students at the Islamic University of Malang in taking a Certified Public Accountant (CPA). This study uses the variables of quality motivation, economic motivation, costs, and career opportunities on the interest of accounting students at the Islamic University of Malang in taking a Certified Public Accountant (CPA). The research data was collected through a questionnaire to 167 respondents, based on the results of the slovin formula. The research method used is the method of multiple linear regression analysis with the help of the SPSS 25 program. This research was conducted because the increase in undergraduate accounting graduate students contrasted with the increase in the number of Public Accounting Firms (KAP), in practice the higher the level of economic actors in Indonesia, the awareness of the importance of public accounting services. According to the website (iaiglobal.or.id, 2022) the number of Public Accounting Firms (KAP) from 2018 to 2021 recorded an annual increase of only 1.28%. With an average number of 35,000 undergraduate accounting graduates, only 2.290 are recorded as having CPA certificates (Antares, 2019). Based on data from the Center for Development of Accountants and Appraisal Services (PPAJP), public accountants in Indonesia are very minimal when compared to neighboring countries. The public accounting profession in Indonesia from 2018 to 2021 recorded a growth of only 0.49% per year. The results showed that quality motivation, economic motivation, costs, and career opportunities had an effect on the interest of accounting students at the Islamic University of Malang in taking a Certified Public Accountant (CPA). Keywords: quality motivation, economic motivation, costs, career opportunities
Pengaruh Pengetahuan Keuangan, Sikap Keuangan, dan Kepribadian Terhadap Perilaku Manajemen Keuangan pada Pelaku UMKM Sentra Kerajinan Batik Desa Kunir Kidul Abdul Afrillah Nur Sugeng; 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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This study aims to determine the effect of financial knowledge on financial management behavior in SMEs in batik craft centers in Kunir Kidul Village, to determine the effect of financial attitudes on financial management behavior in SMEs in batik craft centers in Kunir Kidul Village and to determine the influence of personality on financial management behavior in SMEs in the batik craft center in Kunir Kidul Village. The quantitative research approach is used in this study. The sample in this study were 45 permanent SMEs employees in Kunir Kidul Village, Lumajang Regency and the data processing used the SPSS data processing program. The validity and reliability tests were handled by this study. The classical assumption test, multiple linear regression test, statistical test and the coefficient of determination were employed in this study’s analysis. The variables used in this study are Financial Behavior, financial attitude, and personality which are independent variables, while the dependent variable in this study is financial management behavior.Keywords: Financial behavior, financial attitude, and personality
Analisis Penerapan Akuntansi Manajemen Lingkungan dan Strategi Serta Inovasi Produk di Masa Pandemic Covid 19 (Studi Kasus Di Rumah Sakit Jiwa Dr. Radjiman Wediodiningrat) Karina Wahyu Ariyanti; Nur Diana; 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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The objectives of this study are: (1) To find out the application of environmental management accounting and strategy and product innovation during the COVID-19 pandemic at the Dr. Radjiman Wediodiningrat Mental Hospital (2) To find out the obstacles in the application of environmental management accounting and strategies and product innovation during the covid 19 pandemic at the Dr. Radjiman Wediodiningrat Mental Hospital (3) To find out the solution to the problem of implementing environmental management accounting and strategy and product innovation during the covid 19 pandemic at the Dr.  Radjiman Wediodiningrat Mental Hospital.The research used by the researcher is a qualitative research method. The subject of this research is the term respondent who is called the informant, Sub-Section of the Environmental Health Installation. The primary data source is interview, while the secondary data is in the form of documentation. Methods of collecting data by means of interviews and documentation. Qualitative data analysis according to Matthew B. Milles consists of 3 activities, namely: (1) data reduction, (2) data presentation, (3) conclusion drawing or verification.The purpose of this study was to determine the application of environmental management accounting and strategy and product innovation at the Dr. Radjiman Wediodiningrat  Mental Hospital and looking for obstacles and solutions to these problems, so that it can be concluded as follows: (1) Application of environmental management accounting and strategies and product innovations during the covid 19 pandemic at Dr. Radjiman Wediodiningrat Mental Hospital has been implemented well, because the hospital has implemented environmental health and K3RS and implemented green hostpital. Supported by an assessment in PROPER, which is a program held in order to assess the performance of hospitals to control B3 waste, it has played a good role because the results of the proper assessment are in the blue category, meaning for companies that have made environmental management efforts required in accordance with the provisions or laws and regulations. - applicable invitation. (3) An internal obstacle at the Lawang Mental Hospital during the COVID-19 pandemic was that the performance of the medical and nursing directorates fluctuated in terms of performance productivity. The standard hostel facilities have not been met. Psychogeriatric research network is still not optimal, committed to excellent service has not reached the target. RSJ's income has not been able to finance all operational costs. (3) Troubleshooting Dr.Radjiman Wediodiningrat Mental Hospital during the covid 19 pandemic, by making efficiency in terms of service, efficiency in resources, work materials, launching telemedicine services, to reduce direct contact for the prevention of covid 19, and implementing a remuneration system for employees according to hospital conditions.Keywords: Environmental management accounting, strategy, innovation
Pengaruh Penerapan Green Accounting Terhadap Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2021 Nadilla Rahayu; Abdul Wahid Mahsuni; 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

The survival of a company depends on the company's ability to meet economic and social goals. Good company performance followed by good environmental performance can also increase good competitiveness for the company in the eyes of its stakeholders. Further developing the organization's ecological execution requires the idea of natural maintainability, one of which is the idea of green bookkeeping or otherwise called the idea of ecological bookkeeping. The concept of green accounting contains how companies disclose their environmental costs presented in financial reports to align company development with environmental functions and the distribution of benefits to the community around the company. The purpose of this study was to determine the effect of implementing green accounting on profitability in manufacturing companies listed on the IDX in 2019-2021. Sampling obtained 40 companies with 3 years of research so that the total becomes 120 samples based on the criteria applied. This study uses a multiple linear regression model. The results of this study indicate that environmental performance, environmental disclosure and environmental costs simultaneously have a significant effect on profitability. environmental performance has a significant negative effect on profitability. environmental disclosure has no significant effect on profitability. environmental costs have a significant negative effect on profitability.Keywords: Environmental performance, environmental disclosure, environmental costs, profitability.
Pengaruh Kepemimpinan Kepala Desa dan Pengetahuan Perpajakan Terhadap Kepatuhan Masyarakat Dalam Membayar Pajak Bumi dan Bangunan (Studi Kasus Desa Tunggulwulung Kecamatan Pandaan Kabupaten Pasuruan) Nafida Hilda Ramadhani; Dwiyani Sudaryanti; 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

The purpose of this study was to determine the influence of village head leadership, tax knowledge on community compliance in paying land and building taxes. This research method uses quantitative research with a Likert scale 5 questionnaire data collection technique to the community in Tunggulwulung Village, Pandaan District, Pasuruan Regency. For data analysis methods using multiple linear regression analysis. This study used a sample of 97 based on the slovin formula. based on the results obtained by the researcher, it can be proved that the village head's leadership and knowledge of taxation have a positive effect on community compliance in paying land and building taxes, which means that the higher the village head's leadership and knowledge of taxation, the higher the community's compliance in paying land and building taxes in the Tunggulwulung Village, District Pandaan, Pasuruan Regency.Keywords: Village head leadership, tax knowledge, community compliance in paying land and building taxes
Pengaruh Sistem Pengendalian Internal Pemerintah dan Komitmen Organisasi Terhadap Kualitas Laporan Keuangan Daerah Nur Chabibah; 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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This study aims to determine the government's internal control system and organizational influence of regional financial reports. Questionnaire distribution method is the type of research used. SPSS software is used to process data in this study. The sample in this study were employees who worked at the Malang City Service Office, totaling 35 people. The validity and reliability requirements have been met by this research. Checking the information used in this study is the investigation of factual explanations, old-style presumption tests, different linear relapses, speculation tests and investigation of the coefficient of guarantee. The variables used in this study are the independent va requirements have been met by this research. Checking the information while the dependent variable requirements have been met by this research. information of regional financial. the results of this study concluded that the government's internal control system and organizational commitment have a positive effect on the quality of financial reports partially or simultaneously.Keywords: Government internal control system, organizational commitment, quality of regional financial reports
Pengaruh Giro Wadiah, Deposito Mudharabah, dan Tabungan Mudharabah Terhadap Profitabilitas Bank Syariah Mohammad Naylu Alifi Noor; 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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This study was conducted to determine the effect of wadiah demand deposits, mudharabah deposits, and mudharabah savings on the profitability of Islamic banks. This research is quantitative research. The sample of this study is the quarterly financial statements for the period March 2018-December 2022 at Islamic banks listed on the Indonesia Stock Exchange. Data analysis using multiple linear regression analysis. Based on the results of data analysis, the t-test results show that: (1) Wadiah demand deposits have no significant effect on profitability. (2) Mudharabah deposits have no significant effect on profitability. (3) Mudharabah savings have no positive effect on profitability.Keywords: Wadiah current account, mudharabah time deposit, mudharabah savings, portability.
Pengaruh Penerapan Green Accounting dan Environmental Performance Terhadap Profitabilitas Perusahaan Sektor Healthcare yang Terdaftar di BEI Tahun 2020-2022 Ahmad Zulkarnain; M. Cholid Mawardi; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
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Abstract

This study aims to determine the effect of Green Accounting and environmental on profitability in Healthcare companies. This disquisition uses quantitative styles. The sample used in this study is a Green Accounting company for the 2020-2022 period on the main board on the Indonesian Stock Exchange (IDX). The data were anatomized using multiple direct retrogression analysis. Based on data analysis, it shows that: 1. The variables of environmental performance and environmental costs in green account companies in 2020-2022 have a contemporaneous effect on profitability. 2. Environmental performance variables in Healthcare companies in 2020-2022 have no effect on profitability. 3. Environmental cost variables in Healthcare companies in 2020-2022 have a negative effect on profitabilityKeywords: Green accounting, environmental performance, environmental costs.
Pengaruh Kesadaran, Penyuluhan, Pelayanan, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi di Kantor Pelayanan Pajak Pratama Malang Selatan) Lalu Perdana Anugrah Hasyim; Moh. Amin; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
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Abstract

The research utilizes a quantitative approach to examine the impact of taxpayer awareness, tax education, tax services, and tax sanctions on individual taxpayer compliance. The variables explored include taxpayer awareness, tax education, tax services, and tax sanctions as independent variables, with compliance being the dependent variable. The research sample comprises 100 individual taxpayers registered at KPP Pratama Malang Selatan. A questionnaire is employed as the data collection instrument, and the SPSS 25.0 computer program is utilized to conduct the instrument test. The data is analyzed through multiple linear regression analysis, traditional assumption tests, determination tests, F tests, and t tests. The research findings reveal that compliance, tax services, and tax sanctions have a significantly positive impact on individual taxpayer compliance, while tax education does not exhibit a significant effect on individual taxpayer compliance.Keywords: Taxpayer awareness, tax education, tax services, and tax sanctions on the compliance of individual taxpayers.
Pengaruh Kepemilikan Manajerial, Komite Audit, dan Leverage Terhadap Integritas Laporan Keuangan dengan Kualitas Audit Sebagai Variabel Moderasi Laeli Nur Barokah; Anik Malikah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
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This study aims to determine the effect of managerial ownership, audit committee, and leverage on the integrity of financial statements with audit quality as a moderating variable. The research method used is a quantitative method. Manufacturing company listed on the Indonesia Stock Exchange for the 2018-2021 period were the focus of this research, which was carried out at www.idx.go.id. This research will be conducted in January 2023 until completion. Manufacturing company listed on the Indonesia Stock Exchange from 2018 to 2021 make up the study’s population. Sampling was carried out using a purposive sampling method, with predetermined criteria, in order to obtain 60  samples. The results of the study state that partially and simultaneously Managerial Ownership, Audit Committee, and Leverage have a significant effect on the Integrity of Financial Statements with Audit Quality as a Moderating Variable.Keywords: Managerial ownership, audit committee, leverage, integrity of financial statement, audit quality, and moderation variables.

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