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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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Analisis Akreditasi, Kebutuhan Pelatihan Pegawai, Ketersediaan Anggaran Pelatihan Pegawai dan Serapan Anggaran Pelatihan Pegawai Tahun 2022 di Rumah Sakit Umum Daerah (RSUD) Kota Malang Lailatul Nurfadila; 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 employs a descriptive qualitative methodology, a type of inquiry used to assess the state of natural things. Where the researcher has the key to the device. Triangulation or combination procedures are used in data collecting techniques. Data gathered through documentation and interviews. Data display, reduction, inference, or verification methods are used in data analysis. where the goal is to comprehensively analyze the primary research topics, which include accreditation, employee training requirements, availability of employee budgets, and staff training budget use in Malang City Hospital. Malang City Hospital has conducted an analysis of employee training, employee accreditation, personality of the training budget, and absorption of employee training in compliance with applicable rules. However, because the hospital's strategic plan has not been reviewed, there is uncertainty over the required training and the available funding.Keywords : Accreditation, employee training requirements, availability of employee budgets, and absorption of employee training.
Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Standar Akuntansi Pemerintahan, dan Penerapan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Halmahera Tengah Maryani Sabtu; Dwiyani Sudaryanti; 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

This study aims to determine how the influence of human resource competence, the application of government accounting standards, and the application of regional financial accounting systems on the quality of financial reports. This research is a type of quantitative research, with a total of 95 employees in the financial sector of the regional government of Central Halmahera as the sample in this study. The data collection method used a questionnaire distributed via Google Forms with a Likert scale, namely 1 strongly disagree, 2 disagree, 3 neutral, 4 agree, and 5 strongly agree. Based on the results of the study it is known that the human resource competency variable obtains a significance value of 0.029 <0.005 then H2 is accepted and H0 is rejected, the variable of application of government accounting standards obtains a significance value of 0.923 > 0.05 then H3 is rejected and H0 is accepted, the variable of application of the regional financial accounting system obtains significance value of 0.032 <0.05 then H4 is accepted and H0 is rejected. Based on this explanation, it can be concluded that the competence of human resources and the application of regional financial accounting systems have a partial effect on the quality of financial reports. On the other hand, the variable of applying accounting standards was found to have no partial effect on the financial statements.Keywords: Human resources, government accounting standards, financial accounting systems, quality of financial reports
Efek Maturity, Buku Bunga serta Undian pada Peralihan Corporate Obligation Price yang Terakhir dalam BEI Periode Skala 2019 - 2021 Nurfaindah Lestari; Dwiyani Sudaryanti; 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

This study aims to determine the effect of maturity, interest rates and coupons on changes in corporate bond prices. This study uses secondary data from annual financial reports. Data collection methods use statistical dataset methods, where data collection is carried out based on data access techniques published by the company. The population in this study is all financial sectors listed on the Indonesian stock exchange in 2019-2021, namely 509, with a total sample of 10 companies that meet several predetermined criteria. The sampling technique used in this study is the target sampling method. The data analysis technique used is multiple linear regression. The results showed that maturity and interest rates had no significant effect on changes in corporate bond prices, while Coupons had a significant effect on changes in corporate bond prices.Keywords: Maturity, interest rate, corporate bond coupon.
Faktor-Faktor yang Mempengaruhi Accounting Fraud Pengelolaan Keuangan Desa di Kecamatan Sooko Kabupaten Mojokerto Muhammad Fiqi Hendrawan; 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

The present study examines the impact of openness, accountability, and community engagement on the quality of village financial reports within the Sooko sub-district, located in the Mojokerto district. This research focuses on a case study of the village apparatus responsible for overseeing the management of financial reports pertaining to the village and community. The village consultative body encompasses this apparatus. The research used a sample size of 75 respondents who satisfied the predetermined sample criteria, including 15 village head offices. This research used the approach of multiple linear regression analysis. The results of this study indicate that the variables of internal control effectiveness, organizational ethical culture, and observance of accounting rules have a significant effect on accounting fraud. While partially 1) internal control variables partially have a significant and positive effect on accounting fraud, 2) organizational ethical culture variables partially have a significant and positive effect on accounting fraud, 3) compliance with accounting rules partially has a significant and positive effect on accounting fraud.Keywords: Effectiveness of internal control, organizational ethical culture, observance of accounting rules, accounting fraud.
Analisis Anggaran Biaya Produksi Sebagai Alat Perencanaan dan Pengendalian Biaya Produksi (Studi Empiris UD. Bosikan Budidaya Ikan Lele Kepanjen) Muhammad Azhar Ilham Fauzi; Junaidi Junaidi; 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

With the increasing consumption of catfish by the public, catfish farming is now also in high demand. As well as supported by existing data from the Ministry of Marine Affairs and Fisheries. A budget is a financial plan designed for future activities in accordance with the objectives of a business. Planning is a process that can produce future plans in making a decision. Control is the most important factor in a business to manage the plan so that it can be fulfilled. Production costs are the price that needs to be paid to convert raw goods into finished goods. Catfish farming is one of the businesses that requires careful planning in terms of its production cost budget. In thi research for the budget and realization can be controlled and for the profits in production I, II and III can already cover expenses in the budget for making the pond and the needs in the budget provided. There are several limitations in this research, namely the production cost budget and this research only uses one object under study.Keywords: Planning and controlling production costs of catfish farming
Pengaruh Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) Terhadap Kualitas Laporan Keuangan RSJ Dr. Radjiman Wediodiningrat Lawang Yasmin Amini; 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

Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) began to be used by RSJ Dr. Radjiman Wediodiningrat Lawang in the 2022 fiscal year. The second-year running is now RSJ Dr. Radjiman Wediodiningrat Lawang relies heavily on the application built by the Ministry of Finance. Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) is part of the state budget treasury system (SPAN) as an embodiment of the Integrated Financial Management Information System (FMIS) concept on the budget user work unit side to carry out financial management from the planning stage to financial reporting. In its implementation, there are several troubles but this application greatly facilitates work by producing output according to applicable policies and standards. This study aims to find out and analyze how much Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) which consists of budgeting (X1), budget execution (X2), and financial reporting (X3) influences simultaneously or partially the quality of the financial reports (Y) of RSJ Dr. Radjiman Wediodiningrat Lawang. This research is a quantitative study by taking samples from a population and using questionnaire as a primary data collection tool and using multiple regression as a method of data analysis.Keywords: Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI), budgeting, budget execution, financial reporting, quality of the financial reports.
Pengaruh Akuntabilitas Pengelolaan Dana Desa pada Masa Pandemi Covid-19 dalam Theory Of Planned Behavior Desy Wijayanti; 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

This study aims to determine the accountability of village fund management during the COVID-19 pandemic using the theory of planned behavior. The population in this study is officials of Tlekung Village, Mojorejo Village, and Torongrejo Village. The sample samples in this study used the Non Probability Sampling technique. The sample of this study was 166 respondents. Data analysis was performed using multiple linear regression methods. The results of this study show that (1) management attitudes have a positive and significant effect on carrying out accountable intentions in village fund management during the Covid-19 pandemic, (2) subjective norms have a positive and significant effect on carrying out accountable intentions in village fund management during the Covid-19 pandemic, (3) self-efficacy has a positive and significant effect on carrying out accountable intentions in village fund management during the Covid-19 pandemic.Keywords: The effect of attitude, subjective norms, self-efficacy on the implementation of the intention to act responsibly in managing village funds during the Covid-19 pandemic.
Pengaruh Struktur Kepemilikan Manajerial, Return on Asset (ROA), dan Financial Leverage Terhadap Manajemen Laba (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021 – 2022) Utari Maharani Noor; Noor Shodiq Askandar; 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 research was conducted to determine the influence of Managerial Ownership, Return On Asset and Financial Leverage on Earnings Management practices at manufacturing companies listed in the Indonesia Stock Exchange (IDX) with a research period from 2021 to 2022. This research uses quantitative methods. The earnings management practices in this study was measured using the Modified Jones Model. The result of this research shows: (1) the results of this study indicate that managerial ownership, return on assets, and financial leverage have a significant effect on earnings management, (2) managerial ownership has no effect on earnings management, (3) return on assets have no effect on earnings management. Meanwhile, (4) financial leverage has a negative effect on earnings management.Keywords: Earnings management, managerial ownership, return on asset, financial leverage.
Pengaruh Likuiditas dan Return on Equity (ROE) Terhadap Return Saham Efendi Trias Yusnita; 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 capital market provides facilities for channeling funds from those who have funds to those who need funds. Capital market performance is affected by many factors, and 2 of them are company liquidity and company profitability. Researchers will conduct research on companies listed on the Indonesia Stock Exchange in 2020-2021. This type of research is associative research. Independent variables are Stock liquidity (X1) and Return On Equity (X2), and depended variable is Stock Return (Y). The data used in this research is secondary data obtained from www.idx.co.id, www.yahoo.finance.co.id. The time of this research was conducted from July 2022 to January 2023. The population in this study were all companies registered on the Jakarta Islamic index for the period 2020 to 2021 with a total sample is 15 companies. Result of the study showed that stock liquidity (X1) and return on equity (X2) either simultaneously and partially have no significant effect on the Rate of Return (Y). This result showed that stock market participant did not using information from fundamental information of the company. They were prefer using technical method than fundamental method.Keywords: Return on equity value, liquidity value, H0 accepted, normality test, heteroscedasticity test
Analisis Kinerja Keuangan Dalam Pengelolaan Alokasi Dana Desa Berdasarkan Rasio Efektivitas dan Rasio Pertumbuhan Selama Pandemi Covid-19 pada Pemerintah Kantor Desa Muangan Kabupaten Sumenep Madura Devi Irmalasari Assyaffanah; Noor Shodiq Askandar; 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

Analysis of Financial Performance in Managing Village Fund Allocations Based on Effectiveness Ratio and Growth Ratios during the Covid-19 Pandemic in the Government of the Muangan Village Office, Sumenep Regency. This study aims to understand and analyze good financial performance in managing village fund allocations based on effectiveness ratios and growth ratios at the Muangan Village Office, Sumenep Regency. The type of research used in this research is descriptive quantitative. The data processed is a financial report on village fund allocation in the village income and expenditure budget for the 2018-2021 period. Data collection techniques used in this study were interviews, documentation and observation. The analysis technique used in this study uses the formula: Effectiveness Ratio and Growth Ratio.The results showed that the financial performance of the Muangan Village Government based on the effectiveness ratio was categorized as effective, because the percentage was above 90%, namely 100%. Meanwhile, the ratio of income and spending growth is categorized as low because the percentage is still below 25%. Comparison of financial performance in managing village fund allocations before Covid-19 and when Covid-19 occurred, namely in the decrease in the budget received by villages due to cuts in APBN funds channeled to social and health funds. So that income and expenditure growth decreased when the Covid-19 occurred.Keywords: Financial performance, effectiveness ratio and growth ratio.

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