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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
Pengaruh E-Filing dan E-Billing Terhadap Kepatuhan Wajib Pajak dalam Pelaporan dan Pembayaran Pajak (Studi Kasus di KPP Pratama Malang Utara) Larasati Puspaharisti; 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 objectives of this study are: 1) To find out the effect of e-filling on the compliance of Taxpayers in reporting Annual Tax Returns influential or not at KPP Pratama Malang Utara, 2) To find out the effect of e-billing on Taxpayer compliance in payment influential or not at KPP Pratama Malang Utara. By using an associative quantitative approach, the results showed that simultaneously e-Filing had a positive and significant effect on Taxpayer Compliance in Tax Payments, simultaneously e-Billing had a positive and significant effect on Taxpayer Compliance in Tax Payments, partially e-Filing has a positive and significant effect on Taxpayer Compliance in Tax Reporting, and partially e-Billing has a positive and significant effect on Taxpayer Compliance in Tax Payments.Keywords: e-filing, e-billing, Tax Compliance, Tax Reporting, Tax Payment.
Pengaruh Literasi Keuangan, Pembelajaran di Perguruan Tinggi dan Pengalaman Bekerja Terhadap Perilaku Keuangan Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Malang Nihaya Nazilatul Atiqoh; Dwiyani Sudaryanti; 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 find out how financial literacy, college learning and work experience influence student financial behavior. This research is a type of quantitative research, using 72 Accounting students class of 2019 at the Faculty of Economics and Business, Islamic University of Malang as samples in this study. Data collection in this study used a questionnaire using a Google form with a Likert scale of 4 points, namely 1 strongly disagree, 2 disagree, 3 agree and 4 strongly agree. Based on the results of research on Accounting study program students class of 2019, it was found that financial literacy obtained a significance value of 0.013 <0.05, then H¬0 was rejected and H1a was accepted, learning variables in tertiary institutions obtained a significance value of 0.039 <0.05, so H0 was rejected and H1b is accepted, the work experience variable obtains a significance value of 0.000 <0.05, then H0 is rejected and H1c is accepted. Based on this explanation, it can be said that financial literacy, learning in college and work experience have a significant effect on student financial behavior.Keywords: Financial Literacy, Learning in Higher Education, Work Experience, Student Financial Behavior
Analisis Kesehatan Bank pada Perbankan Yang Terdaftar di BEI Ananda Ira Arsyanti; Noor Shodiq Askandar; 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

In this study aims to determine the level of banking health during the pandemic. Knowing the level of soundness of the company can help debtors make the right decisions, can help the company know the weaknesses and strengths that exist in the company. This research uses quantitative descriptive research with banking research objects registered on the IDX in 2021. The results show that all banks listed on the IDX are very healthy in terms of CAR ratios, seen from NPLs, it shows that several banks are in very healthy, healthy, moderately healthy, unhealthy and unhealthy positions and there are non-credit Islamic banks. From the NPM and ROA ratios, several banks experienced losses. BOPO shows that several banks are very healthy, Bank Ganesha is healthy, Bank Oke Indonesia is quite healthy, some are not healthy and some are not. The LDR ratio shows that some are very healthy, commercial banks are healthy, some banks are quite healthy, some are not healthy and there are other banks that are not healthy.Keywords : Bank, financial reports, analysis of financial statements, the soundness of the bank, the CAMEL method
Implementasi Kebijakan Alokasi Dana Desa (ADD) dalam Meningkatkan Pembangunan Desa (Studi Kasus di Desa Seletreng Kecamatan Kapongan Kabupaten Situbondo) Nur Aidi Indana; 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 find out how the Implementation of Village Fund Allocation Policies in Improving Village Development in Seletreng Village, Kapongan District, Situbondo Regency. The type of research is qualitative research. Interview and documentation techniques. The analytical method used is a qualitative analysis method. Based on the research results obtained by the researchers that the Implementation of the Village Fund Allocation Policy (ADD) in Seletreng Village, Kapongan District, Situbondo Regency is going well in increasing village development in accordance with the underlying regulations, but the role of the community in participating in village development is still lacking, so the authors conclude based on the results of information from informants and in accordance with empirical facts in the field, that the implementation of the Village Fund Allocation (ADD) program in Seletreng Village, Kapongan District, Situbondo Regency, namely Standards and policy targets/measures and policy objectives, human resources, characteristics of implementing organizations, attitudes of implementers, interorganizational communication and implementation, social environment, economics, and politics.Keywords: Implementation, allocation of village fund.
Pengaruh Religiusitas, Pengetahuan Akuntansi Syariah dan Pertimbangan Pasar Kerja Terhadap Minat Mahasiswa Akuntansi Berkarir di Lembaga Keuangan Syariah (Studi Kasus Mahasiswa Akuntansi Universitas Islam Malang dan Universitas Muhammadiyah Malang) Ika Insiatul Iftitah; Abdul Wahid Mahsuni; 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 influence of religiosity, knowledge of sharia accounting and job market considerations on the interest of accounting students to career in sharia financial institutions. Sampling in this study using purposive sampling and slovin technique. The process sed data is primary data obtained from the distribution of Google Form links and obtained by 90 respondents who have met the criteria. The method used is multiple linear regression analysis. The results showed that religiosity, knowledge of sharia accounting and job market considerations have an effect on career interest in sharia financial institutions in Accounting Students at the Islamic University of Malang and University of Muhammadiyah Malang. Keywords: Religiosity, knowledge of sharia accounting, job market consideration, and career interest.
Pengaruh Pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah di Desa Se-Kecamatan Tambak Gresik Jawa Timur Via Amiria; 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

The purpose of this study was to determine the effect of using regional financial accounting information systems and internal control systems on the quality of local government financial reports in a village, Tambak Gresik District, East Java. This research uses primary data in the form of questionnaire results. While the informants Head of the Financial Subdivision of the Regional Work Unit (SKPD), the Treasurer of each regional work unit (SKPD), the Accounting/Bookkeeping/Finance Staff of the Regional Work Unit (SKPD), and the Head of Administration/Work Unit Secretary Regional Devices (SKPD). This study used a non-probability sampling technique, namely purposive sampling with a total population of 52 respondents. The data analysis technique used in this research is multiple linear regression. The results of this study indicate that the utilization of regional financial accounting information systems and internal control systems has a partial effect on the quality of local government financial reports.Keywords: Utilization of regional financial accounting information systems, internal control systems, quality of local government financial reports
Pengaruh Pemahaman Perangkat Desa Dan Peran Perangkat Desa Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Pada Desa di Kecamatan Sangkapura Kabupaten Gresik) Masriyah Masriyah; 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

The purpose of this research is to analyze and discuss the effect of understanding village officials and the role of village officials on the accountability of village fund management. This research is a quantitative research with technical data collection using a questionnaire. The sample in this study amounted to 97 respondents. The location of this research was village officials in Pudakittimur Village, Pudakit Barat Village, and Suwari Village, Sangkapura sub-district, Gresik Regency. The sampling technique used is purposive sampling method. Processing of primary data using analysis of Statistical Package for Social Science (SPSS) version 25. technique with multiple regression analysis method. The results of this study indicate that simultaneously the independent variables have a significant effect on the dependent variable, while partially each variable has a positive and significant effect on the accountability of managing village funds.Keywords : Understanding of village officials, the role of village officials, and accountability for managing village funds
Pengaruh Persepsi Sosiologi Kritis, Kecerdasan dan Mentalitas Terhadap Pemahaman Pendidikan Akuntansi pada Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Basmal Mahbub Habibi; Abdul Wahid Mahsuni; 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 find out the effect of the understanding of Accounting in Accounting student. The variable used to determine understanding of accounting education, critical sociology perception, intelligence and mentality. Based on the data obtained from University of Islam Malang, Merdeka University of Malang and University of Malang, there are 89 number of student that meet the criteria or quality as research sample. Moreover, the purposive sampling method was used to determine the sample with certain criteria and the analysis technique used wis multiple linier regression analysis with research data in the panel data. This result of the study showed that critical sociology perception as a significantly effect to understanding of accounting education. The second result, intelligence showed that has a significantly effect to understanding accounting education. While, the mentality scale showed that has no significant effect to understanding of accounting education. However, the effect of three variables simultaneously showed that critical sociology perception, intelligence, and mentality scaly simultaneously influences to understanding study of accounting education.Keywords: Understanding of accounting education, critical sociology perception, intelligence, mentality.
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Penerimaan Pajak Penghasilan pada Kantor Pelayanan Pajak Pratama Malang Utara Hasbi Maftuh Ardiansyah; 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

An increase in state revenue from the taxation sector as a source of financing that is still possible, based on the number of tax payments from year to year, is expected to increase in view of the increasing population. One type of tax that is a source of revenue is income tax. Income tax is a type of subjective tax that is obligated to be attached to the tax subject concerned. Taxpayer Awareness, Tax Sanctions, Tax Knowledge, and tax authorities play a very important role in the success of a taxation. The population in this study are individual taxpayers who are registered at KPP Pratama Malang Utara. Sampling in this study using the slovin formula. 99 data were used and processed using SPSS 29.0 for windows. The results of this study indicate that taxpayer awareness has an effect on income tax receipts, tax sanctions have an effect on income tax receipts, tax knowledge on income tax receipts, and tax authorities have no effect on income tax receipts.Keywords: Income tax, tax sanctions, tax knowledge, tax understanding, and tax authorities
Analisis Hubungan Belanja Modal dan Belanja Pemeliharaan pada Anggaran Pemerintah Kabupaten Malang Erik Setiyawan; Junaidi Junaidi; 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

Indonesia entered the era of regional autonomy with the implementation of Law Number 32 of 2004 concerning Regional Government which was later changed to Law Number 23 of 2014 and Law Number 25 of 1999 (later to become Law Number 33 of 2004) concerning Financial Balance between Central and Regional Governments. The application of financial balance between the central government and regional governments in Indonesia is reflected in the administration of government and public services which are based on the principles of de-centralization, de-concentration and co-administration. Capital expenditures are expenditures whose useful life exceeds one fiscal year and will add regional assets or wealth, as well as the consequences of increasing routine expenditures such as maintenance costs. Fixed assets obtained as a result of the realization of capital expenditures are used for the daily operational activities of a work unit, not for sale. The method used in this study is a qualitative method, namely by explaining the ways of collecting accurate and actual quantitative data. The samples used in this study were 18 selected districts in Malang Regency, both districts from 2019 to 2020. The analysis used was descriptive analysis and analysis of the Correlation Coefficient/Pearson Correlation. There is a strong and positive relationship between capital expenditure for the 2019 fiscal year and maintenance expenditure for the following fiscal year 2020. This means that the local government's decision to increase the amount of capital expenditure budget has been accompanied by an increase in the amount allocated for maintenance expenditure.Keywords: Capital expenditure, maintenance expenditure, positive relationship

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