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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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Pengaruh Karakteristik Wirausaha, Modal Usaha, dan Penggunaan Informasi Akuntansi Terhadap Keberhasilan Usaha (Studi pada UMKM Desa Banyuurip Kecamatan Ujungpangkah Kabupaten Gresik) Sabikhin, Miftakhul; Amin, Moh.; Hidayati, Irma
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

The most important thing that entrepreneurs want to achieve is business success. This research aims to determine the influence of Entrepreneurial Characteristics, Business Capital, and Use of Accounting Information on MSMEs in Banyuurip Village, Ujungpangkah Subdistrict, Gresik City. The data collection technique used in this research was distributing questionnaires. The data analysis method used is quantitative with Descriptive Statistics analysis, Instrument Test (Validity Test and Reliability Test), Classic Assumption Test (Normality Test, Multicollinearity Test, and Heteroscedasticity Test), and Hypothesis Test (F Test and t Test). The results of this research state that Entrepreneurial Characteristics, Business Capital, and Use of Accounting Information have a positive effect, both partially and jointly, on the success of MSMEs in Banyuurip village, Ujungpangkah subdistrict, Gresik City.Keywords: Entrepreneurial characteristics, business capital, use of accounting information, success of MSMEs
Analisis Penerapan Akuntansi Pada Usaha Mikro Kecil dan Menengah (UMKM) Studi Kasus pada Warung Kopi Mbah Kuwot di Trenggalek Pradana, Rahardyan Sriatma; Junaidi, Junaidi; Mawardi, M. Cholid
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

Micro, Small and Medium Enterprises (MSMEs) have a very important role for economic development in Indonesia. MSMEs are the largest contributor of income to the country. MSMEs are one of the driving sectors of the economy in Indonesia and a vehicle for job creation. Financial records are very important for a business unit, including for MSMEs. Financial records for MSMEs not only present good and neat financial reports, but also make it easier to plan funding and to see the effectiveness and efficiency of the business. Based on the formulation of the problem, this research was carried out with the aim of determining the application of accounting records in MSMEs of Warung Kopi Mbah Kuwot located on Jl. Pangeran Diponegoro No. 80, Sawahan, Sumbergedong, Trenggalek District, Trenggalek Regency. This study uses qualitative research methods. The data collection was carried out by means of interviews, direct observation at the research site and documentation through the collection of documents from the cash inflow and cash outgoing record books. The results of the study show that the recording of financial statements carried out by MSME actors is still simple and does not have a good financial statement recording system according to the Financial Accounting Standards (SAK). This research needs to be developed so that the recording of business financial statements can be presented better through the analysis of financial statements based on SAK EMKM.Keywords: Micro, small and medium enterprises (MSMEs), financial recording, financial accounting standards (SAK), SAK EMKM.
Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kinerja Karyawan (Studi pada Bank BSI KCP Malang Lawang) Astutik, Resti Windi; Malikah, Anik; Mawardi, M. Cholid
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 Kecerdasan Intelektual, Kecerdasan Emosional dan Kecerdasan Spiritual Terhadap Pemahaman Akuntansi dan Bisnis (Studi Empiris Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Malang) Solichah, Erina Umahatus; Malikah, Anik; Sari, Arista Fauzi Kartika
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 think about points to decide the impact of mental insights, passionate insights and otherworldly insights on bookkeeping and commerce understanding. This consider decided financial matters and commerce understudies at the Islamic College of Malang as the consider populace. In the interim, the slovin equation was utilized to choose a test of 68 respondents. This investigate strategy employments quantitative strategies, whereas for data collection procedures employing a survey surveyed with a 5-point Likert Scale. This ponder employments different straight relapse investigation to analyze the information. The comes about gotten in this consider demonstrate that mental insights and enthusiastic insights have no impact on bookkeeping and trade understanding, whereas otherworldly insights has an impact on bookkeeping and trade understanding.Keywords: Emotional Intelligence, Intellectual Intelligence, Spiritual Intelligence and Accounting & Business.
Analisis Kinerja Keuangan Anggaran Pendapatan dan Belanja Daerah (APBD) Kabupaten Pamekasan Tahun 2019 - 2021 Zuhdi, Fachenda Itsnain Naufal; Mawardi, M. Cholid; Hidayati, Irma
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.
Pengaruh Kepuasan Pengguna Sistem Informasi Terhadap Kinerja Pegawai (Studi Kasus UPTB Kantor Samsat Panda) Irawan, Mauladen; Sudaryanti, Dwiyani; Mahsuni, Abdul Wahid
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study is to see the impact of user satisfaction of the information system on the performance of UPTB officers of Samsat Panda Office. The population in this survey is the UPTB officials of Panda Bureau Samsat. This research is included in the quantitative method because it uses primary data. For this method of research it is a method of data collection using queries or surfers and data collection techniques using questionnaires. The sample was taken from a population using probability sampling and for the data sample is from 25 respondents from UPTB Officer Samsat Panda. The results of this study, which is based on the testing of the hypothesis on the t test, show that the hypothetical (H1) states that user satisfaction of the information system has a positive and significant impact on staff performance. Keywords: Information system user satisfaction, official performance
Pengaruh Kecerdasan Emosional dan Motivasi Belajar Mahasiswa Virtual Selama Masa Pandemic Covid 19 Terhadap Pemahaman Akuntansi Mahasiswa Asriani, Asriani; Diana, Nur; Mawardi, M. Cholid
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 Kinerja Lingkungan, Biaya Lingkungan dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI 2020-2021) Prinanta, Ledys Juncia; Amin, Moh.; Anwar, Siti Aminah
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 responsibility of a company consists of three important aspects, namely financial, social and environmental. The environmental aspect is currently a concern considering its broad impact and related to the sustainability of the earth. Because, there are still many companies that ignore environmental aspects in pursuit of financial aspects so that their environmental performance is still low, including in manufacturing companies whose activities cause a lot of environmental impacts. This study aims to determine 1). influence of environmental performance on financial performance, 2). Effect of environmental costs on financial performance, and 3). Company size on financial performance. Sampling in this study using purposive sampling method. The sample for this research is 100 manufacturing companies listed on the IDX in 2019-2020. The data analysis technique used is multiple linear regression, with descriptive analysis tests, normality tests, classic assumption tests, coefficient determination tests, partial tests and simultaneous tests to determine the relationship between variables. By using the SPSS statistical tool, the results of this study indicate that 1) environmental performance has an effect on financial performance, 2) environmental costs have a negative and significant effect on financial performance, 3) company size has an effect on financial performance.Keywords: Environmental Performance, Environmental Costs, Company Size, Financial Performance
Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi Berkarir Sebagai Akuntan Publik (Studi Empiris Mahasiswa Akuntansi di Malang) Debrina, Helvy Meisya; Junaidi, Junaidi; Mawardi, M. Cholid
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

This investigates points to look at the components that impact bookkeeping students intrigued in seeking after a career as a open bookkeeper. sex, internship involvement, subjective standards, and natural esteem of work as autonomous factors. Career intrigued as the subordinate variable. The target populace is bookkeeping understudies’ course 20 at the Islamic College of Malang, Muhammadiyah College of Malang, and Maulana Malik Ibrahim College of Malang. The test estimate was decided utilizing purposive inspecting with the characteristics of respondents having passed review course 1 and having gone to an internship program so that 150 respondents were gotten. The speculation was tried through a few measurable analyzes counting graphic insights, instrument testing, typicality test, classical suspicion test, numerous straight relapse examination, and speculation testing utilizing SPSS form 25. The discoveries appeared that the factors sexual orientation, internship involvement, subjective standards, and inborn esteem work includes a noteworthy impact on bookkeeping students intrigued in seeking after a career as an open bookkeeper. Keyword: Gender, internship experience, subjective norms, and intrinsic value of work.
Determinan Penipuan Akuntansi yang Dimoderasi Sistem Pengendalian Internal Uhaiba, Syafina Rahmaniyah; Maslichah, Maslichah; Sari, Arista Fauzi Kartika
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

Accounting fraud often occurs in various companies and organizations, this causes companies and organizations to experience large losses. This research aims to examine the determinants of accounting fraud which are moderated by the internal control system. The object of this research is the Malang City BUMN Branch Office. A total of 70 data were collected using a purposive sampling method questionnaire. This data analysis method uses two types, namely multiple regression analysis and moderated regression analysis using the SPSS application. The test results show that the variables fraud triangle, compensation system, unethical behavior without any moderating variables show that these variables have a significant positive effect on accounting fraud. The variable compliance with accounting rules and the internal control system shows that these variables have no effect on accounting fraud. Test results with the interaction of moderating variables, the internal control system moderates the influence of the fraud triangle, compensation system, and unethical behavior on accounting fraud, but the internal control system variable does not moderate the influence of compliance with accounting rules on accounting fraud.Keywords: Accounting fraud, internal control system, fraud triangle, compliance with accounting rules, compensation system, unethical behavior

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