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Ahmad Murtaqi
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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
 86   87   88   89   90 
Determinan Kepatuhan Pegawai Kantor Pemerintahan Balai Kota Malang Dalam Membayar Pajak Safitri Safitri; 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

This study aims to determine the partial and simultaneous influence between to determine and analyze the effect of tax services, tax knowledge, and tax sanctions on taxpayer compliance in paying taxes. This research is a type of explanatory research using a quantitative approach. The population in this study is employees of the Malang City Hall Government Office in the General Secretariat. And sampling in this study through non-probability sampling techniques of quota sampling type. Quota sampling is a sampling technique from a population that has certain characteristics to the desired number (quota). It is known that the number of respondents was 38 respondents, with sampling using purposing sampling. In data collection using questionnaire instruments. Based on the results of the study, it is known that taxation, tax knowledge, and tax sanctions simultaneously have a significant positive effect on individual taxpayer compliance in paying taxes. Tax services have a significant positive effect on individual taxpayer compliance in paying taxes. Taxation knowledge has no effect on individual taxpayer compliance in paying taxes. Based on the R2 calculation, it was found that 57.5% of tax service variables, tax knowledge, tax sanctions affected the compliance of individual taxpayers in paying taxes, while the other 42.5% were influenced by other independent variables that were not included in this study.Keywords: Tax services, knowledge of taxation, tax sanctions, taxpayer compliance and paying taxes
Pengaruh Kualitas Laporan Keuangan, Debt Maturity, Kinerja Profitabilitas, Tax avoidance, dan CSR Performance Terhadap Efisiensi Investasi Fika Putri Rahayu; 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

This study aims to determine the effect of the quality of financial statements, debt maturity, profitability performance, tax avoidance, and csr performance on investment efficiency in companies. Investment efficiency is an important indicator to assess the extent to which a company is able to generate profits from the investments made. This research is a quantitative research with secondary data sources using financial reports obtained through the official website of the Indonesia Stock Exchange (IDX) www.idx.co.id. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2018-2021. The data obtained will be calculated, tested and reprocessed against the proposed hypothesis using statistical applications. The results show that the quality of financial reports, debt maturity, profitability performance, tax avoidance, CSR performance simultaneously affect investment efficiency, financial report quality has a positive effect on investment efficiency, debt maturity has a negative effect on investment efficiency, profitability performance has a positive effect on investment efficiency, tax avoidance has no effect on investment efficiency, and csr performance has a positive effect on investment efficiency.Keywords: Quality of financial reports, debt maturity, profitability performance, tax avoidance, CSR performance, investment efficiency
Analisis Persepsi Wajib Pajak Pelaku UMKM Terhadap Penerapan Peraturan Menteri Keuangan No. 44 Tahun 2020 Ach. Marzuki Fadli; Afifudin Afifudin; 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 and provide an overview of the perceptions of UMKM taxpayers regarding Minister of Finance Regulation No 44 of 2020 in terms of Tax Understanding, Tax Rates, Tax Sanctions, Tax Ease and Tax Dissemination. This research was conducted on UMKM assisted by DISKOPINDAG Malang City using a qualitative method approach. The results of the study show that many UMKM actors assisted by DISKOPINDAG do not take advantage of the government-borne final income tax incentive (DTP). The perceptions of UMKM actors regarding understanding of taxation, tax rates, tax sanctions, tax convenience and tax socialization are quite good. The majority of UMKM are only aware of the existence of a tax incentive policy, but many of the UMKM do not really understand how to use PMK incentives No. 44 of 2020. Judging from the current facts, the benefits are small, the lack of socialization and the majority of UMKM are still low in tax literacy and low understanding of the use of information technology are the causes of UMKM lack of understanding of this policy.Keywords: Perception of taxpayers, understanding of taxation, tax rates, tax sanctions, tax ease, tax dissemination, PMK no 44.
Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kinerja Pemerintahan (Studi Kasus pada Instansi Pemerintah Kota Batu) Mayatisari Likuwatan; Anik Malikah; 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 find out how the influence of the Accounting Information System and Internal Control System on Government Performance "Case Study of Batu City Government Agencies". The variables used in this study consist of independent variables: Accounting Information Systems and Internal Control Systems. Dependent variable: Government Performance. This research was conducted from March to completion at Batu City Government Agencies. The population of this study are employees of Batu City Government Agencies. The sample in this study amounted to 49 employees using a purposive sampling technique. The data used in this study is primary data using a questionnaire. The analytical method used is multiple regression equation, normality test, classical assumption test, descriptive statistical analysis and hypothesis testing. The results of the study show that simultaneously the Accounting Information System and the Internal Control System have a positive and significant effect on Government Performance. While partially the Accounting Information System has no significant positive effect on Government Performance and the Internal Control System has a significant positive effect on Government Performance.Keywords: Accounting information systems, internal control systems, government performance.
Analisis Perbedaan Return Saham dan Trading volume activity Sebelum dan Sesudah Stock split pada Perusahaan Go Public di BEI yang Melakukan Stock split Tahun 2017-2021 Iqbal Wahyu Ilahi; 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

This study aims to determine the differences in stock returns and trading volume activity before and after the stock split in companies listed on the Indonesia Stock Exchange for the period 2017-2021. This study takes a sample of companies that did stock split listed in Indonesia Stock Exchange in year 2017-2021. The sample of this research is 34 of 40 companies that did stock split and fulfill the criteria’s that have been determined in 2017-2021. The sampling technique used is purposive sampling technique. This research uses paired sample t-test with 11 day of event period, which is 5 days before stock split (t-5) and 5 days after stock split (t+5). The result of the research showed that there was no difference between stock return before and after stock split. However, the second research indicates that stock split causes the difference of trading volume activity before and after stock split by company go public in Indonesia Stock Exchange in year 2017-2021.Keywords : Stock split, stock return, trading volume activity.
Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kinerja Karyawan (Studi pada Bank BSI KCP Malang Lawang) Resti Windi Astutik; Anik Malikah; 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 research is examine impact on employee. data for this study are gathered through primary sources, utilizing questionnaires that are measured using a Likert scale. The respondents for employees from BSI KCP Malang Lawang. The sampling technique employed in this research involves purposive sampling, where 30 respondents are selected based on specific criteria. The data analysis is carried out using SPSS version 25. The findings of this study reveal that there is a significant positive relationship between accounting information systems and internal control systems on employee performance. Furthermore, the study indicates that Islamic economics plays a crucial role in enhancing performance in accordance with Islamic norms.Keywords: Accounting information systems, internal control systems, employee performance
Pengaruh Financial Distress dan Persistensi Laba Terhadap Konservatisme Akuntansi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2021 Dewi Rahayu; Junaidi Junaidi; 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 look at objectives to decide the impact of economic distress and profits sustainability, economic difficulties, profits permanence on accounting conservatism. This take a look at became carried out on manufacturing companies listed on the Indonesian stock exchange for the duration 2019-2021, the use of a targeted sampling method with a studies sample of forty companies. The analytical approach used is a partial test (t). The results of this study indicate that the effect of Financial Distress (X1), Profit Persistence, (X2) simultaneously affects Accounting Conservatism (Y) in manufacturing companies, Financial Distress (X1), has no effect on Accounting Conservatism (Y) in manufacturing companies, Profit Persistence, (X2), has a negative effect on Accounting Conservatism (Y) in manufacturing companies.Keywords: Financial distress, profit persistence, accounting conservatism
Pengaruh Return on Equity (ROE), Net Profit Margin (NPM) Dan Return on Assets (ROA) Terhadap Harga Saham yang Terdaftar dalam Indeks Emiten LQ45 Periode 2019-2021 Riyan Hariyadi; 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 determine and analyze the simultaneous and partial effect of Return On Equity (ROE), Net Profit Margin (NPM) and Return On Assets (ROA) from the stock costs of organizations remembered for the LQ45 Record during the 2019-2021 period. The location of this study can be viewed on the Indonesian Stock Exchange (idx.co.id) website. This is a quantitative study where data is obtained by downloading data from the financial reports of companies in the LQ45 index for the 2019-2021 period. The sampling technique in this study used purposed sampling technique with certain considerations. Based on these criteria, the number of issuers is 29. Data were analyzed using various linear regression tests, autocorrelation tests and determination tests. Given the consequences of examining the information, the consequences of the F test show the same time Return On Equity, Net Profit Margin and Return On Assets affect stock costs in organizations recorded in the LQ45 list for the 2019 - 2021 period. Furthermore, the results of the t test show that Return On Equity (ROE) has a significant positive effect on stock prices in companies listed in the LQ45 index for the 2019 – 2021 period. Net Profit Margin (NPM) and Return On Assets (ROA) have no significant positive effect on stock prices in companies listed in the LQ45 index 2019 – 2021 period. The score of the determination test show that the percentage is 68.7%, where share prices can be influenced by Return On Equity, Net Profit Margin and Return On Assets. For investors, it is better if before investing in an investor company, examine further related to the financial situation of a company so that the company will not be disadvantaged even if the company can’t achieve the return on investment that investors expect .Keywords: Stock price, return on equity (ROE), net profit margin (NPM) and return on assets (ROA).
Pengaruh Motivasi, Prestasi Belajar, dan Ekspektasi Kerja Terhadap Minat Mahasiswa Akuntansi Untuk Melanjutkan Studi Magister Akuntansi Amalia Belladina; Junaidi Junaidi; Arista Fauzi Kartika Sari
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 discusses The Influence of Motivation, Learning Achievement, and Job Expectation on The Interest of Accounting Students to Continue the Study of Masters in Accounting. This type of research is quantitative. The data collection method used is primary data by giving questionnaires to accounting students at the Islamic University of Malang, Maulana Malik Ibrahim State Islamic University of Malang, and the State University of Malang. The sampling used purposive sampling technique which resulted in a sample of 188 respondents. The analysis technique used is multiple linear regression analysis. The results showed that the variable of Motivation, Learning Achievement, and Job Expectation had a simultaneous and partial effect on The Interest in Continuing Masters Studies. Keywords: motivation, Learning Achievement, Job Expectation, Interest in Continuing Masters Studies.
Efektivitas Pelaksanaan Business Development Service (BDS) dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM (Studi Kasus Pada UMKM Pembibitan dan Budidaya Sapi Perah Batu) Farah Septya Findria Dewi; 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

This research was conducted due to a decrease in taxpayer compliance as of July 2022. The number of registered taxpayers reached 4.52 million, but only 1.1 million reported tax returns (SPT), and only 732 thousand corporate taxpayers actually paid taxes. This indicates the level of awareness or compliance of corporate taxpayers is still low. This decrease in taxpayer compliance shows a lack of understanding of taxation. Therefore, this research intends to analyze the effectiveness of the Business Development Service (BDS) program from various factors, such as planning, implementation and development, as well as understanding of taxation on taxpayer compliance in Micro, Small and Medium Enterprises (MSMEs). The method used in this research is qualitative by collecting data through interviews. The participants taken in this research were the managers of UMKM Batu Dairy Cattle Breeding and Cultivation and the KPP Pratama Batu Extension Team. The results of this research prove that planning, implementing, developing, and understanding taxation factors have an effective impact on increasing MSME taxpayer compliance, as shown in indicator SE-13/PJ/2018.Keywords: Business development service, planning factor, implementation factor, development factors, understanding of taxation.

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