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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 Pembentukan Portofolio Saham Optimal Menggunakan Model Indeks Tunggal (Studi Empiris Pada Perusahaan BUMN yang Terdaftar Dalam LQ45 di Bursa Efek Indonesia) Rahmat Suharnas; Moh. Amin; 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 use the Single Index Model to form an optimal stock portfolio on the LQ45 index from August 2020 to January 2023. This study aims to determine the proportion of funds allocated to each stock and calculate the return and risk associated with the optimal stock portfolio. formed. The research design used is quantitative descriptive. The research population consists of BUMN shares listed on the LQ45 index on the Indonesia Stock Exchange between August 2020 and January 2023. The research sample was selected through purposive sampling, namely by targeting BUMN shares which remained consistently listed on the LQ45 index during the above period. With this approach, a research sample consisting of 9 stocks was selected. The results showed that of the 9 stocks, 6 stocks met the criteria for inclusion in the optimal portfolio based on the Single Index Model. The proportion of funds to be invested in each stock in the optimal portfolio is as follows: BMRI (Bank Mandiri (Persero) Tbk.) 24.89%, ANTM (Aneka Tambang Tbk.) 11.40%, PTBA (Bukit Asam Tbk.) of 12.01%, BBNI (Bank Negara Indonesia (Persero) Tbk.) of 24.45%, BBRI (Bank Rakyat Indonesia (Persero) Tbk.) of 18.33%, and PGAS (Perusahaan Gas Negara Tbk.) of 8.91%. The optimal stock portfolio formed from the above allocation of funds produces a return of 2.36% per month, with a risk of 1.15% that must be borne by investors.Keywords: Optimal Stock Portfolio, Single Index Model, LQ45 Index, Return and Risk.
Pengaruh Prokrastinasi, Integritas dan Motivasi Belajar Terhadap Kecurangan Akademik (Studi pada Mahasiswa Akuntansi Universitas Islam Malang) Muawanah Muawanah; Maslichah Maslichah; 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 procrastination, integrity and learning motivation on academic cheating. The population in the study is active undergraduate students of the Accounting Study Program, Faculty of Economics and Business, Islamic University of Malang, class of 2019 and 2020 with a sample of 200 respondents. Data analysis techniques used in this research is multiple linear regression, coefficient of determination, t test and F test. Based on the results of the study it can be seen that: (1) procrastination has a positive effect and has a significant effect on academic cheating, where a regression coefficient of 3.589 is obtained and sig 0.000. (2) Integrity has a significant positive effect on academic cheating, where obtained a regression coefficient of 5.646 and sig 0.000. (3) owned learning motivation has a significant positive effect on academic cheating, where a regression coefficient of 3.408 is obtained and sig 0.001. The magnitude of the influence of independent variables on academic cheating. Suggestions for future researchers are to add research locations because it would be better if the samples taken involved more respondents.Keyword : Procrastination, integrity, motivation, and academic and academic fraud
Analisis Kinerja Keuangan Anggaran Pendapatan dan Belanja Daerah (APBD) Kabupaten Pamekasan Tahun 2019 - 2021 Fachenda Itsnain Naufal Zuhdi; 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

A company's financial performance is a description of the economic outcomes it can achieve at a given time through its operations. A company's financial performance and decision-making processes will greatly benefit from properly presented information in a financial report. To explore more information contained in the financial statements, an analysis of financial statements is needed. The accountability of local governments in managing regional finances can only be evaluated by measuring financial performance. The financial performance of the Regional Revenue and Expenditure Budget (APBD) in Pamekasan Regency in 2019-2021 is the focus of this study. The subject of this research is the financial performance of Pamekasan District Government. The research object is the Pamekasan Regency APBD realization report for 2019 – 2021. The data analysis method in this study uses quantitative analysis. The results of the research show that the financial performance of regional income and expenditure budgets is generally not good. This is evidenced by (1) the ratio of regional financial independence is very low, namely 8.70%. (2) The regional capability ratio is very low, namely 8.84%. (3) The PAD activity ratio is very effective, namely 113.78%. (4) the ratio of regional original revenue efficiency is less effective because it is only 30.21%.Keywords: Financial performance, revenue budget, expenditure budget, local government financial ratios.
Penerapan Standar Akuntansi Keuangan EMKM Dalam Penyusunan Laporan Keuangan Pada UMKM (Studi Kasus Industri Permen Lolipop Kecamatan Lowokwaru Kota Malang) Dewi Amelia; 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 research aims to analyze the application of accounting standards for Micro, Small and Medium Entities (SAK-EMKM) in presenting financial reports at Lollipop Candy Shop MSMEs in Lowokwaru sub-district. The research method uses a qualitative approach with a field study type of research while the research subjects are MSME Lollipop Shop business actors using primary data sources in the form of interviews and observations as well as secondary data sources in the form of documentation and several financial records of Lollipop Shop MSMEs as well as data analysis carried out through stages of data collection, data reduction, data presentation and conclusion drawing. The results of the research stated that Lollipop Shop MSMEs had recorded several simple financial reports including recognition, measurement, presentation and disclosure, but Lollipop Shop MSMEs in Lowokwaru District as a whole stated that they were not aware of the existence of the new financial accounting standard, namely SAK-EMKM.Keywords : Financial report, SAK EMKM, micro business
Pengaruh Sistem Pengendalian Intern dan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah di Pemerintahan Kabupaten Malang Fahkrurrohim Hardika Wibisono; 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

This research aims to analyze the effect of internal control and regional financial accounting systems on the quality of financial reports in the Malang Regency Government. The population used in conducting this research was 40 people who work in accounting. The data collection technique in this study was purposive sampling. The sample selected was 36 people with data collected using the questionnaire method. The test used in this research is simultaneous or joint testing (t), the test of the coefficient of determination (R2), and partial testing (f). The results showed that the t-test in the independent variable had a significant effect on the dependent variable. Meanwhile, in the f-test two variables influence the quality of financial reports in the Malang Regency Government.Keywords: Internal control system, regional financial accounting system, quality of financial statements, government of Malang regency.
Pengaruh Good Corporate Governance (GCG), Profitabilitas dan Leverage Terhadap Nilai Perusahaan (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI 2018-2022) Nurul Yuniarti; 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

This study aims to determine the effect of Good Corporate Governance (GCG), profitability and leverage on company value. This research is a quantitative research using secondary data. In this study there were 191 populations where there were only 20 populations that fit the criteria. The sampling method in this study is purposive sampling with judgement sampling type, data collection in this study is carried out with documentation, the technique used in this study is multiple linear regression with the help of SPSS. Based on partial testing, it can be seen that good corporate governance (GCG) does not have a positive and significant effect on company value, while profitability and leverage have a positive and significant effect on company value. Keywords: Good corporate governance (GCG), profitability, leverage, corporate value.
Pengaruh Intelligence Quotient, Emotional Quotients, Spiritual Intelligence dan Kecerdasan Adversitas Terhadap Tingkat Pemahaman Mata Kuliah Akuntansi Nurul Indah Q. Muksin; Maslichah Maslichah; 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

The purpose of this study was to find out how the influence of intelligence quotient, emotional quotients, spiritual intelligence and adversity intelligence on the level of understanding of accounting courses in accounting students in Ternate. The variables used in this study consisted of independent variables: intelligence quotient, emotional quotients, spiritual intelligence and adversity intelligence. Dependent variable: understanding of accounting. This research was conducted from February to completion at three universities in the city of Ternate. Namely, Muhammadiyah University of North Maluku, Khairun University of Ternate, and Ternate State Institute of Islamic Religion. Descriptive analysis, classical acceptance test, and multiple regression analysis were used in this research data analysis technique. Students majoring in accounting class of 2020 at North Maluku Muhammadiyah University, Khairun University Ternate, and Ternate State Institute of Islamic Religion. sample and through criteria: 1) S1 students majoring in accounting class of 2020 who are still active. 2) Have completed the courses Introduction to Accounting, Financial Accounting 1, Financial Accounting 2, Advanced Financial Accounting 1, Advanced Financial Accounting 2, Auditing, Accounting Theory. as sample. The results of this study indicate that intelligence quotient, emotional quotients, spiritual intelligence and adversity intelligence simultaneously have a significant positive effect on accounting comprehension.Keywords: Intelligence quotient, emotional quotients, spiritual intelligence, adversity intelligence, understanding of accounting.
Pengaruh Pemahaman Perpajakan, Tingkat Pendidikan, Tingkat Pendapatan Terhadap Kepatuhan Pendaftaran Nomor Pokok Wajib Pajak Nia Audina; 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

Currently, almost many employers require their employees to have a NPWP to facilitate tax administration. Having a NPWP will make it easier for us to handle administrative requests like at a bank. Several banking institutions currently require the entry of a NPWP number as one of the main requirements or supporting documentation requirements in the administration process. The aim of this research is to determine the effect of understanding taxation, education level, income level on NPWP registration compliance at the Muhammadiyah University of Malang. The type and source of data used in this research is primary data, using quantitative data. Sampling in this study was carried out using the Slovin technique. Understanding of taxation, level of education, level of income have a significant effect on Taxpayer Identification Number Registration Compliance, obtaining an F value of 5.344 with a significant value of 0.002 which is smaller than 0.05.Keywords: understanding of taxation, education level, income level, NPWP registration compliance.
Pengaruh Gender, Religiusitas dan Sikap Love of Money Terhadap Etika Penggelapan Pajak UMKM di Malang Raya Kamaliah, Roudhoh Salsabila; Afifudin, Afifudin; Nandiroh, Umi
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

Gender, religiosity and love of money are factors that allow a person to act unethically in carrying out his tax obligations. This study aims to determine the effect of gender, religiosity and love of money attitudes on the tax evasion ethics of MSMEs in Malang. This research is a quantitative research using primary data. The sampling technique in this study was carried out by purposive sampling. The results of this study indicate: 1) Gender, religiosity and love of money attitudes have a significant effect on the MSME tax evasion ethics simultaneously, 2) The results of the hypothesis test show that gender has a significant positive effect on tax evasion ethics, 3) The results of the hypothesis test show that religiosity has an effect significant positive effect on the ethics of tax evasion, 4) The results of the hypothesis test show that the attitude of love of money has a significant positive effect on the ethics of tax evasion.Keywords: Gender, Religious, Love of Money, Tax Evasion
Faktor-Faktor yang Mempengaruhi Kinerja Keuangan Pemerintah pada Kabupaten/Kota di Provinsi Jawa Timur Prasetyo, Aditya Dwi; Sudaryanti, Dwiyani; Hariri, Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

Finding out how regional original revenue, capital spending, and balancing funds affect regional governments' financial performance is the main goal of this study. This study's sampling strategy is based on documenting relevant information in various forms (e.g., notes, books, transcripts, etc.). There were 38 samples used to analyst the secondary data that was acquired from the official BPK RI website. The procedure makes use of SPSS 26 to do multiple linear regression analysis. According to this study's findings, regional governments in East Java Province's districts and cities can improve their financial performance by increasing capital expenditures, decreasing local revenue, and increasing balancing funds.Keywords: Regional Original Income, Capital Expenditure, Balancing Fund, Financial Performance.

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