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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 1,086 Documents
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Pengaruh Tingkat Pendidikan, Kesadaran dan Lingkungan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. (Studi Kasus pada KPP Pratama Kota Kediri Tahun 2021) Putri Elsa Meilina; M. Cholid Mawardi; 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

Tax is a mandatory contribution to the state that is coercive and used for national development for the welfare of the people. This study aims to analyze the Level of Influence of Education, Awareness and the Environment on Individual Taxpayer Compliance with Case Studies at KPP Pratama Kota Kediri in 2021. This type of research is quantitative research. Sampling used a simple random sampling technique and was measured using the slovin formula. The sample in this research is 100 participants. Multiple linear regression using the SPSS version is the technique. 29.00. The outcomes demonstrated that the variable level of education had no partial effect, Awareness had a positive and significant effect, and the environment had no partial effect.Keywords: Education Level, Awareness, Environment and Taxpayer Compliance
Dampak Pengetahuan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dengan Kualitas Laporan Keuangan Sebagai Variabel Moderating (Studi Empiris pada UMKM di Kota Malang) Nengnis Uswatul Kasanah; 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

This study aims to analyze the impact of taxpayer knowledge on taxpayer compliance with the quality of financial statements as a moderating variable in Micro, Small and Medium Enterprises in Malang city. Sampling in this study used purposive sampling techniques using the slovin formula. This study used primary data by distributing questionnaires by compiling a list of questions or written statements to 73 Micro, Small and Medium Enterprises registered at the Malang City Cooperative and Industry Office including owners or managers who met the criteria of researchers. The results of this study show: 1) Taxpayer knowledge has a significant influence and has a positive effect on taxpayer compliance, 2) The interaction of taxpayer knowledge with the quality of financial statements on taxpayer compliance has a significant influence and has a negative effect. The influence of moderation variables, namely the quality of financial statements, can explain strongly the relationship between the three variables. Keywords : Taxpayer knowledge, taxpayer compliance, quality of financial statements
Analisis Faktor Sistem Akuntansi Daerah, Pengendalian Intern dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja Instansi Pemerintah di Kota Tual (Studi Kasus SKPD Kota Tual) Refalina Alkatiri Puput; Anik Malikah; 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

Government Agency Performance Accountability refers to the responsibility of a government entity to take ownership of both successful and unsuccessful implementation in its efforts to attain predefined objectives and goals. This accountability is manifested through regular government agency performance reports. In order to better understand how government entities are held accountable, the effects of regional accounting systems, internal control systems, and reporting systems will be examined in this study. The study questioned 82 individuals from a set of 15 Tual City-based SKPDs using a purposive sample methodology. Multiple linear regression analysis and a questionnaire were used to collect the data. The results of the F-test demonstrate that governmental entities' accountability is significantly influenced by the regional accounting system, internal controls, and reporting system. To assess the precise effects of each independent variable on the dependent variable, partial tests (t-tests) were performed. The findings of the study point to a considerable impact of the regional accounting system, internal controls, and reporting system on the performance accountability of governmental agencies.Keywords: Regional accounting system, internal control and reporting system, performance accountability of government agencies
Pengaruh Capital Adequacy Ratio, Inflasi, Financing Deposit Ratio dan Biaya Operasional Per Pendapatan Operasional Terhadap Non Performing Financing Bank Umum Syariah di Indonesia Muhammad Farhan Arsyad; 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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Abstract

This study aims to examine the impact of Capital Adequacy Ratio (CAR), Inflation, Financing Deposit Ratio (FDR) and Operational Cost per Operating Income (BOPO) on Non Performing Financing (NPF) in order to assess the financial performance of Islamic commercial banks illustrate in Indonesia to minimize the occurrence of funding issues occurring in the period 2018-2021. The data used in this study comes from the quarterly published financial reports of Islamic commercial banks consisting of Bank Muamalat, Bank Victoria Indonesia and Bank Rakyat Indonesia Syariah, Bank Negara Indonesia, Bank Mega Syariah, Bank Jabar Banten Syariah, Bank Panin Dubai Syariah, Bank Central Asia Syariah, Bank BTPN Syariah, Bank Syariah Indonesia for the period 2018 to 2021, published by Bank Indonesia. The data collected were analyzed using multiple linear regression analysis. The independent variables used in this study are capital adequacy ratio, inflation, funding deposit ratio, and operating costs per operating income. While non-performing financing is the dependent variable.Keywords: Non-Performing Financing (NPF), Capital Adequacy Ratio (CAR), Inflation, Financing Deposit Ratio (FDR) and Operational Cost per Operating Income (BOPO)
Pengaruh Pressure, Opportunity dan Rationalization Terhadap Kecurangan Akademik (Studi Kasus pada Mahasiswa Akuntansi Universitas Islam Malang) Marita Nining Astutik; Nur Diana; 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

Academic fraud is an act of dishonesty that is intentional or unintentional, and originates from a person's personality and can cause harm to oneself and others. This study aims to determine the effect of Pressure, Opportunity and Rationalization on academic cheating either simultaneously or partially. This research method is classified as correlational using a quantitative approach. In this study data collection used a questionnaire with a purposive sampling method. The population in this study were accounting students at the Islamic University of Malang, class of 2019 and 2020. Data were obtained from 200 respondents. Data analysis using multiple linear regression. While data processing uses IBM SPSS 22. The results show that: Pressure has a significant positive effect on Accounting Student Academic Fraud, Opportunity has a significant positive effect on Accounting Student Academic Fraud, and Rationalization has a significant positive effect on Accounting Student Academic Fraud while Pressure, Opportunity, and Rationalization have a simultaneous effect on Accounting Student Academic Fraud Behavior.Keyword : Pressure, opportunity, rationalization and academic fraud
Pengaruh Gender, Pertimbangan Pasar Kerja dan Penghargaan Finansial Terhadap Motivasi Pemilihan Karir Sebagai Akuntan (Studi Kasus pada Mahasiswa Akuntansi Universitas Islam Malang) Umi Kalsum Bhubha; 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

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Abstract

This study aims to determine The Influence of Gender, job Market Considerations and Financial Rewards on the Motivation for Choosing a Career as an Accountant, because these three factors in previous studies showed inconsistent results or different results. Therefore the researcher tested again to obtain more reliable results regarding various aspects that influence student motivation in choosing a profession as an accountant. The sample in this study was Accounting Students at the Islamic University of Malang class of 2019, totaling 133 respondents. Sampling using purposive sampling method. This study used a quantitative method with data collection techniques through distributing questionnaires which were measured using a Likert scale. Analysis prerequisite tests include normality test, multicollinearity test, and heteroscedasticity test. The data analysis technique used is multiple linear regression analysis. Based on the results of the study: (1) There is a significant influence gender, job market considerations and financial rewards simultaneously on the motivation to choose a career as an accountant. (2) There is no effect of gender on the motivation to choose a career as an accountant. (3) There is a significant influence of job market considerations on the motivation for choosing a career as an accountant. (4) There is effect of financial rewards on the motivation to choose a career as an accountant.Keywords: Career selection motivation as an accountant, gender, job market considerations, financial rewards.
Pengaruh Intellectual Capital Terhadap Kinerja Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021 Moh Hasan Ramdana M; 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 influence of Intellectual Capital on the Performance of Companies incorporated in companies listed on the Indonesia Stock Exchange. In this study, a sampling technique was determined using purposive sampling, and based on predetermined criteria, the number of samples was 85 companies during 2019-2021. This study used multiple linear regression analysis. The results show that Intellectual Capital: Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA) has a positive effect on Return On Asset (ROA).Keywords: Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA) and Return on Assets (ROA)
Analisis Penerapan Pengendalian Internal Dalam Mendeteksi Serta Mencegah Kemungkinan Adanya Tindakan Fraud Pada UMKM Sherly Aulia Absari; M. Cholid Mawardi; 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 determine the effect of implementing internal control at two MSME locations by explaining aspects of internal control implemented by business actors to prevent fraud in two UMKM in Malang City as a form of comparison between one business and another. This research is descriptive research using a qualitative approach. The data collection method was carried out by means of observation and interviews with related parties. Based on the results of the study, several aspects of internal control implemented by business owners for each MSME have been implemented well, but some are still not good enough. The implementation of internal control at UMKM A has been carried out quite well due to the values of integrity and ethics, which have created a good working bond between employees and owners in managing regulations and policies to achieve common goals. Meanwhile, the implementation of internal control in MSMEs B is still not good because there are still a number of things that have not been implemented properly, such as the authority and division of employee responsibilities, because there is no clear division of tasks and responsibilities and there are no written regulations governing this matter. By implementing policies, training, supervision, and creating a good work environment, owners will be able to detect fraud early on, increase employee compliance, increase openness and transparency, and build trust so as to prevent fraud in MSMEs.Keywords: Business management, internal control, MSMEs, and fraud.
Pengaruh Pengendalian Internal, Moralitas Individu, dan Tingkat Religius Terhadap Kecenderungan Kecurangan Akuntansi Siela Saadatul Laili; Maslichah Maslichah; 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

The purpose of this study is to determine the influence of internal control variables, individual morality and religious level affect the tendency of accounting fraud. The population in this study are employees of PT. Bank BRI Martadinata Branch Office in Malang City. Determination of the sample in this study was carried out by probability random sampling. This research is a correlation research and data collection method are done by using a questionnaire method. In this study using statistical data analysis techniques in the form of multiple linear regression analysis the tests used are instrument tests, normality tests, classical assumption tests, hypothesis tests. The results of the study stated that the variables of internal control, individual morality, and religious level had a simultaneous influence on the dependent variable, namely the tendency of accounting fraud. Internal control variables partially have a negative effect on accounting fraud tendencies. Individual morality variable partially has no effect on the prevention of accounting fraud tendencies. Variable religious level partially has a negative effect on the tendency of accounting fraudKeywords: Internal control, individual morality, religious level and accounting fraud tendency
Analisis Akuntabilitas dan Efektifitas Dalam Pengelolaan Dana Desa Melalui Badan Usaha Milik Desa di Desa Ria (Studi Kasus Kecamatan Riung Barat, Kabupaten Ngada, Provinsi Nusa Tenggara Timur) Mirawati Lompeng; Maslichah Maslichah; M. Cholid Mawardi
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

Village funds are one of the sources of budget procurement in the village for help the village community in developing the village economy besides that village funds are channeled to BUMDes because BUMDes is one of the institutions that will build and support the economy of the village community. This study aims to determine the level of accountability and effectiveness of village fund management through village-owned enterprises in West Riung District Ngada Regency. This research method uses descriptive qualitative methods using primary data and secondary data. Methods of data collection using interview and documentation techniques. Based on the results of research conducted by researchers that the accountability of village funds channeled through BUMDes financial management is not in accordance with applicable regulations while the effectiveness of village funds channeled through BUMDes has been effective because it has an impact on the community.Keywords: Accountability, effectiveness, village fund, BUMDes

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