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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
Analisis Penerapan PSAK 109 Pada Badan Amil Zakat Serta Pengelolaan Dana Zakat (Studi Kasus BAZNAS Kab. Malang) Ramadhiyani, Laila Qaddariah; Askandar, Noor Shodiq; Anwar, Siti Aminah
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 research is based on information about the application of PSAK 109 which is designed for financial statements for zakat, infaq and alms, where the case study of this research is at BAZNAS, Malang District, located in Kepanjen. This type of research uses qualitative research with an analytical descriptive method approach, using primary and secondary data, this data collection technique uses previous literature, interviews and documentation. The simplification of this research revealed that BAZNAS Malang Regency has used PSAK 109, it's just that in the distribution of funds it does not specifically mention zakat recipients and the distribution of zakat funds is distributed through the program.Keywords : BAZNAS Kab. Malang, PSAK 109, zakat
Pengaruh Kompetensi, Etika Auditor dan Teknologi Informasi Terhadap Kualitas Audit (Studi Empiris pada KAP Kota Malang) Faryantri, Aryundah Siwi; Malikah, Anik; 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 increasingly transparent era of globalization requires that every company is more competent in presenting financial reports. The reports presented must be in accordance with applicable accounting principles so that they can be well received by interested parties in making decisions. In this case, the importance of the role of the auditor as a liaison between the interests of investors as users of financial reports and companies as providers of financial reports. Therefore, it is necessary to carry out an audit of the financial statements in determining an opinion on the financial statements. The goal of this study was to find out how information technology, auditor ethics, and competence affect audit quality. Sampling obtained 40 respondents based on the criteria applied. This study uses a multiple linear regression model. The results of this study indicate that competence, auditor ethics and information technology have a significant positive effect on audit quality. Competence has a significant positive effect on audit quality. Audit quality is significantly improved by auditor ethics. Audit Quality is significantly improved by information technology.Keywords: Competence, auditor ethics, information technology, audit quality.
Pengaruh Persepsi Kemudahan, Kemanfaatan dan Kepuasan Nasabah Terhadap Minat Penggunaan Layanan BSI Mobile Banking (Studi Pada Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Malang Angkatan 2019-2022) Azri, Nur; Mawardi, M. Cholid; 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

A country's financial progress can be seen from the improvement in the money storage industry in that country. The more the account management industry is created, the better the country's financial progress will be. Because financial training is closely related to saving money. Banks are financial educational institutions that are a place for companies, government and private organizations, as well as citizens to store their stores. In a competitive account management situation, banks have to work hard to attract potential customers and retain existing customers. As time went by, improvements in account management began to grow rapidly, many unused banks emerged, one of which was called sharia banks.Keywords: Communication skill, work discipline, quality of human resources, employee performance.
Pengaruh Literasi Keuangan, Pembelajaran di Perguruan Tinggi dan Pengalaman Bekerja Terhadap Perilaku Keuangan Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Malang Atiqoh, Nihaya Nazilatul; Sudaryanti, Dwiyani; 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
Pengaruh Risiko Audit dan Fee Audit Terhadap Kualitas Audit dengan Pengalaman Kerja Sebagai Moderasi (Studi Kasus Pada Kantor Akuntan Publik Malang) Kumalasari, Dwi; Mahsuni, Abdul Wahid; 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 study aims to analyze the effect of audit risk and audit fees on audit quality with work experience as moderation. This research is a quantitative research with an associative approach using primary data obtained from questionnaires and measured using the Likert Scale. The data analysis method used is multiple linear regression analysis processed using SEM-PLS. The population in this study is Auditors who are still actively working in Malang Public Accountants with 12 samples of Malang Public Accountants. Data was collected from 55 respondents through questionnaires given to the Malang City Public Accountant Auditor, using purposive sampling techniques. The results of the analysis show that Audit Risk and Work Experience have a significant positive effect on Audit Quality, while Audit Fee does not affect Audit Quality. Work Experience have an effect moderating Audit Risk on Audit Quality while Work Experience does not play a role in moderating Audit Fees on Audit Quality.Keywords: Audit risk, audit fee, work experience, audit quality.
Analisis Kompetensi SDM, Kapasitas SDM, Pemanfaatan Teknologi Informasi, dan Pengendalian Intern Akuntansi Terhadap Keterandalan Informasi Pelaporan Keuangan BKAD (Studi pada BKAD Kota Malang) Sadewo, Zyudha Syafa; Mahsuni, Abdul Wahid; Junaidi, Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study is to ascertain whether information technology, internal accounting control, human resource competency, and human resource capacity affect the dependability of financial information. This study used questionnaires as a means of data collecting, making it a quantitative research design. The Regional Financial and Asset Agency is the study's population, and the sample was chosen using the purposive sampling technique—a method that involves choosing research samples based on predetermined criteria in order to achieve particular goals. Multiple Linear Regression analysis is the technique utilized for analysis. Following data analysis, the research findings utilizing the F-test and t-test show that internal accounting control, information technology, and human resource competency are all influenced. The human resource capacity variable, however, has no bearing. Keywords: Human resource competencies, human resource capacity, information technology, internal accounting control, reliability of financial report information
Analisis Faktor-Faktor yang Berpengaruh Terhadap Independensi Auditor Ali Fikri, Moch. Fanni; 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 study aims to determine the effect of role conflict, role ambiguity, professional commitment, and ethical code compliance on auditor independence. The independent variables in this study are role conflict, role ambiguity, professional commitment, and code of ethics compliance. while the dependent variable is auditor independence. This type of research is quantitative and descriptive. The population in this study are public accountants, or KAP auditors, in Malang City. The data used in this study was premier data obtained directly from an auditor who works at the Malang City Public Accounting Firm. The data collection method used in this research is a questionnaire. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that role conflict and professional commitment have no effect on auditor independence, while role ambiguity and code of ethics compliance have a positive and significant effect on auditor independence. Simultaneously, the variables of role conflict, role ambiguity, professional commitment, and code of ethics compliance have a positive and significant effect on auditor independence.Keyword : Role conflict, role ambiguity, professional commitment, ethical code compliance on auditor independence
Analisis Penerapan Proses Akuntansi untuk Pengambilan Keputusan Strategis pada UMKM (Studi Kasus UMKM di Sawojajar Kota Malang) Hayati, Dewi Nur; Askandar, Noor Shodiq; Afifudin, Afifudin
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 research aims to analyze the application of accounting processes and strategic decision making for micro, small and medium enterprises (MSMEs). The research used is qualitative descriptive research with primary data sources and secondary data. Data collection methods through interviews and documentation. The subjects in this research are micro, small and medium enterprises (MSMEs) located in the Sawojajar, Malang City. The results of this research show that business actors, micro, small and medium (MSMEs) have not implemented the accounting process in accordance with the basic principles and concepts of accounting, because there are still MSME actors who have not applied the basic principles and concepts of accounting in recording their accounting processes, resulting in Strategic decision making cannot be done in accordance with accurate facts and data. This occurs due to the opinion of business actors that the accounting recording process is complicated and difficult to understand.Keywords: Application of accounting processes, strategic decision making, micro, small and medium enterprises (MSMEs)
Dampak Tipe Kepribadian, IPK, dan Jenis Kelamin pada Efektivitas Pembelajaran Akuntansi Berbasis Online yang Dimoderasi oleh Kecemasan Berteknologi (Studi Kasus pada Mahasiswa Program Akuntansi Fakultas Ekonomi Unisma dan UIN) Hermawan, Ismi Istihanah; 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 Purpose of this study was to determine the impact of personality, GPA and gender on the effectiveness of online-based accounting learning moderated by technological anxiety. This study uses explanatory research, the method used to analyse is Descriptive Statistical Analysis, Multiple Linear Regression Analysis, Moderation Regression Analysis, Instrument Test, Classical Assumption Test, and Hypothesis Test. The sample of this study were students of the Islamic University of Malang and State Islamic University of Malang majoring in accounting, the sample used was 268 respondents. The results showed that personality type, GPA, and gender had a simultaneous effect on the effectiveness of online-based accounting learning. Personality type and gender have a significant influence with a confidence level of 5% on the effectiveness of online-based accounting learning because they have a tcount > ttable with a significance < 0.05. Meanwhile, GPA has no significant effect on the effectiveness of online-based accounting learning because it has a tcount < ttable with a significance of > 0.05. Keyword : Personality type, GPA, gender, technology anxiety.
Analisis Kinerja Anggaran Pendapatan dan Belanja Daerah Kota Batu Tahun 2017-2021 Magviroh, Oktavia Maimatul; Diana, Nur; 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

The aim of this study is to analyze the performance of the Income and Purchase Budget of the Batu City Region in 2017-2021. This research uses a quantitative descriptive method, with data in the form of secondary data, namely, the 2017-2021 Budget Revenue and Shopping Report of the Batu City Region obtained from the Financial and Asset Authority of the Town of Stone. The data was then analyzed using the regional financial independence ratio, the regional real income efficiency ratio and the local financial capacity ratio. The results of the study showed that the financial performance of the Regional Revenue and Purchasing Budget for 2017-2021 is based on the average ratio of financial independence of the regions of 20.35% with category less, the average rate of efficiency of the original income of the areas of 111.11% with the category very effective, the mean rate of effectiveness of the local income of 91.35% for the category less efficient, and the average proportion of regional financial capacity of 16.702% with the Category less.Keywords: Regional revenue and expenditure budget, financial performance, independence, effectiveness, efficiency, financial capabilities.

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