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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
 87   88   89   90   91 
Pengaruh Kompetensi, Akuntabilitas, Pengendalian Internal dan Partisipasi Masyarakat Terhadap Efektivitas Pengelolaan Dana Desa Kebonagung Malang Ratieh Aldela Megaayu I; Dwiyani Sudaryanti; Dewi Diah Fakhriyyah
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 explain the influence of competence, accountability, internal control and community participation on the effectiveness of village fund management in Kebonagung Malang. This research uses quantitative research methods. The data analysis method used is multiple linear regression analysis. Sources of data in this study were primary data using questionnaires and assessed with a Likert scale obtained from Kebonagung Malang Village apparatus, totaling 40 people. Sampling was carried out using purposive sampling method. The results of this study indicate that the variables of competence, accountability, internal control and community participation have a positive effect on the effectiveness of managing village funds.Keywords: Competence, accountability, internal control, community participation, effectiveness of village fund management
Analisis Pengaruh Corporate Social Responsibility, Corporate Governance, Kualitas Audit Dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2019-2021) Bela Safira; Dwiyani Sudaryanti; Dewi Diah Fakhriyyah
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

Financial reports are a benchmark for companies in carrying out their operational activities so that financial reports become a medium of communication between internal and external parties. Therefore, the financial reports produced by the company must have integrity, namely to fairly and fully disclose all of the company's financial activities. However, it is not uncommon for companies to manipulate financial statements to maintain a good image for the company. This study aims to obtain empirical evidence of the influence of corporate social responsibility, corporate governance, audit quality, and company size on the integrity of financial statements. The independent variables in this study are corporate social responsibility, corporate governance consisting of audit committees, institutional ownership, independent commissioners and managerial ownership, audit quality, and company size. While the dependent variable is the integrity of the financial statements. The sample for this research is a company listed on the IDX for the mining sector for 3 years from 2019 to 2021. The sample was obtained using a purposive sampling method. This type of research is a quantitative research using secondary data. The research data was analyzed using multiple linear regression analysis. The results of this study are corporate social responsibility, institutional ownership and managerial ownership have a significant positive effect on the integrity of financial statements. Company size has a significant negative effect on the integrity of financial statements. And the audit committee, independent commissioners and audit quality have no effect on the integrity of financial statements.Keywords : Corporate social responsibility, corporate governance, audit quality, size, integrity financial statement.
Determinan Persepsi Mahasiswa Akuntansi Mengenai Etika Atas Penggelapan Pajak (Tax Evasion) (Studi Empiris pada Mahasiswa Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Malang) Abet Alfarizi; Moh. Amin; 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 analyze the influence of several determining factors on the perceptions of accounting students regarding the ethics of tax evasion, namely fairness, discrimination, and the tax system. Tax evasion is an unlawful act carried out by taxpayers who aim to reduce the amount of tax charged or make efforts not to pay taxes illegally. This study uses primary data with the criteria of students majoring in accounting at the Faculty of Economics and Business, Islamic University of Malang who have taken taxation courses. The research was conducted using data collection methods through questionnaires with google form media using a Likert scale of 1-4. In determining the sample the researcher used the slovin formula so that the number of samples used in this study was 87 students, using the data analysis method of multiple linear regression analysis. The results of the research test prove that fairness, discrimination, and the tax system have a positive and significant effect on the perceptions of accounting students regarding the ethics of tax evasion. Keywords: Tax evasion, fairness, discrimination, tax system
Pengaruh Pembelajaran Online dan Motivasi Belajar Terhadap Minat Belajar Mahasiswa Akuntansi FEB Universitas Islam Malang Andreas Apriadana; Junaidi Junaidi; 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

The effect of online learning and learning motivation on learning interest of accounting students at FEB Islamic University of Malang need to be identified in order to determine the best way of learning for accounting students when attending online learning. This study aimed to pay attention to the influence of online learning and learning motivation on the learning interest of FEB accounting students at the Islamic University of Malang. The type of research method used is correlational research with a quantitative approach. In this study, the population was all accounting students at the Faculty of Economics and Business, Islamic University of Malang class of 2019. The data source used in this study was Primary Data. In order to take the number of samples in this study using the Slovin formula so that the results obtained for the number of research samples were 68 samples from 213 accounting students class of 2019. Data management was obtained using the SPSS type 26 application. The results obtained in this study can be explained that learning online has a positive effect on learning interest, learning motivation has a positive effect on learning interest.Keywords: Online learning, learning motivation, learning interest
Pengaruh Peluang Bisnis di Era Pandemi dan Preferensi Risiko Terhadap Minat Berwirausaha Mahasiswa Jurusan Akuntansi Universitas Islam Malang Rosalina Dwi Amara; Moh. Amin; 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 (1) identify and explain the effect of business opportunities in the pandemic era and risk preferences on student entrepreneurship interest (2) identify and explain the effect of business opportunities in the pandemic era on student entrepreneurship interest (3) identify and explain the effect of risk preference on student interest in entrepreneurship. The research method used in this study is a quantitative method, namely by distributing questionnaires to students majoring in accounting at the Islamic University of Malang. The number of respondents from the questionnaire distributed was 78 respondents. The results of this study indicate that business opportunities in the pandemic era and risk preferences have a positive effect on the interest in entrepreneurship of students majoring in accounting at the Islamic University of Malang.Keywords: Business opportunities in the pandemic era, risk preference, interest in entrepreneurship
Analisis Struktur Modal dalam Meningkatkan Profitabilitas Perusahaan (Studi Kasus pada PT. Aneka Tambang ANTAM Tbk) Silvia Nur Aisyah; 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

One of the company's benchmarks in assessing financial performance is to produce high profitability. Profitability is an important factor in determining long-term company strategy decisions. This study aims to analyze the relationship between the company's capital structure and the level of profitability at PT. Aneka Tambang (ANTAM) Tbk. Capital structure measurement in this study using the ratio Debt Asset ratio (DAR) and Debt Equity Ratio(DER), meanwhile measurement of profitability uses the ratio of Return on Assets (ROA) and Return on Equity (ROE). The approach used in this research is a quantitative descriptive approach. The data analysis technique used is descriptive analysis. The data used is secondary data. Based on the results of the research conducted, it is known that a combination of balanced equity and debt and the use of funding sources have a significant effect on PT. Aneka Tambang (ANTAM) profitability. As for 2019 PT. Aneka Tambang (ANTAM) Tbk tends to experience a decline due to the impact of COVID- 19 which results in a decrease in market demand and fluctuations in the company's income that are not optimal. This research has implications for the management of PT. Aneka Tambang (ANTAM) Tbk in optimizing the company's capital structure to achieve higher profitability by increasing operational efficiency and considering the right level of leverage, so that the company achieves better financial performance.Keywords : Profitability, return on assets, return on equity, capital structures, debt to equity ratio, debt to assets ratio.
Pengaruh Pengendalian Internal dan Audit Internal Terhadap Pencegahan Kecurangan pada Bank BCA KCP Dinoyo Kota Malang Irma Nur Laili; Noor Shodiq Askandar; Abdul Wahid Mahsuni
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 explain the effect of internal audit internal control on fraud prevention at Bank BCA KCP Malang, Dinoyo, Malang City. The independent variable indicators of this study are Internal Control, Internal Audit. The indicator of the dependent variable of this research is Fraud Prevention. The data used is primary data, obtained from primary data by distributing questionnaires to the Head/Director/Staff of Accounting/Administration/Employee of Bank BCA KCP Dinoyo and Kawi Malang City. Sampling was carried out using purposive sampling method. The sample of this research is a total of 44 auditors and all employees of Bank BCA KCP Dinoyo Malang. Data analysis used the classical assumption test and multiple linear regression. The results of this study indicate that simultaneously the variables Internal Control and Internal Audit have a significant effect on Fraud Prevention at Bank BCA KCP Dinoyo. The results showed that partially the Internal Control variable had a positive and significant effect on Fraud Prevention. The results showed that partially the Internal Audit variable had a positive and significant effect on Fraud Prevention.Keywords: Internal control, internal audit, fraud prevention
Pengaruh Kewajiban Kepemilikan NPWP, Pemahaman Perpajakan, Kesadaran Wajib Pajak Pribadi Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Pada Wajib Pajak Orang Pribadi di KPP Pratama Malang Utara) Khotifah Ayu Febriyanti; Afifudin Afifudin; 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 research answers the problem of factors that influence taxpayer compliance consisting of the variable obligation to own TIN, understanding of taxation, and awareness of taxpayers for WPOP in the KPP Pratama area of North Malang. This research is quantitative research using primary data. Primary data was obtained from a questionnaire that was measured using a Likert scale. Ninety-five respondents were obtained based on the slovin formula method. Data analysis using multiple linear regression models. This study shows that the obligation to own a TIN does not affect individual taxpayer compliance. In contrast, understanding of taxation and awareness of personal taxpayers has a positive and significant effect on individual taxpayer compliance.Keywords: NPWP, Understanding of taxation, awareness, compliance
Pengaruh Kecerdasan Emosional dan Motivasi Belajar Mahasiswa Virtual Selama Masa Pandemic Covid 19 Terhadap Pemahaman Akuntansi Mahasiswa Asriani Asriani; 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 study aims to examine the Effect of Emotional Intelligence and Learning Motivation of Virtual Students During the Covid 19 Pandemic on Students' Understanding of Accounting. This research includes quantitative research. In this study, the population studied was students majoring in Accounting at the Faculty of Economics and Business at the University of Islamic Malang, the sample used was purposive sampling, in which the criteria were determined by the researcher. This study used primary data and data collection techniques using questionnaires. The data analysis method used is multiple regression analysis. The results of this study are that simultaneously the variables emotional intelligence and learning motivation have an influence on students' understanding of accounting. Partially emotional intelligence has a positive effect on students' understanding of accounting. Partially learning motivation has a positive effect on students' understanding of accounting.Keywords: Emotional intelligence, student learning motivation, pandemic covid 19, understanding of accounting.
Pengaruh Literasi Keuangan, Persepsi Kegunaan, dan Kemudahan Penggunaan pada Minat Penggunaan Quick Response Code Indonesian Standard (QRIS) Dalam Transaksi Keuangan (Studi Kasus Pada Mahasiswa FEB Unisma Tahun 2019) Lailla Anggriani; 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 research aims to analyze the influence of financial literacy, perceived usefulness, and ease of use on the intention to use Quick Response Code Indonesian Standard (QRIS) in financial transactions. A quantitative correlational method was employed for this study. The research sample consisted of 90 active students from the Faculty of Economics and Business at the Islamic University of Malang in 2019. Data were collected using a questionnaire distributed through Google Form. Multiple linear regression analysis was utilized as the data analysis method. The research results revealed a significant influence of financial literacy, perceived usefulness, and ease of use on the intention to use QRIS in financial transactions. The implications of this study provide theoretical and practical contributions to the understanding of QRIS usage based on the Technology Acceptance Model (TAM) theory for students, academics, Bank Indonesia, and for QRIS user services.Keywords: Financial literacy, perceived usefulness, ease of use, intention to use, Quick Response Code Indonesian Standard (QRIS), financial transactions.

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