cover
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
Dampak Privatisasi pada Kinerja Keuangan Badan Usaha Milik Negara Pratiwi, Dwi Agustin; Malikah, Anik; Anwar, Siti Aminah
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

Companies that function well are guaranteed to survive because they gain public trust, thereby providing people with comfort in investing in the company. A company's performance can be measured using various indicators. In this research, profitability is measured by return on equity (ROE), which is the ratio of net profit after tax to equity used to measure the level of return on shareholder investment. The privatization of BUMN in Indonesia explains that privatization causes significant changes in the nature and structure of company owners and management personnel, which ultimately has a significant impact on the performance of the privatized company. BUMN often receive the attention of important parts of society. Due to being too consumptive in the use of existing resources, criminal acts of corruption and poor profitability, BUMN is considered an inefficient business unit. The aim of this research is to find and analyze differences in the financial performance of BUMN before and after privatization.Keywords: Privatization, Financial Performance
Analisis Kesehatan Bank pada Perbankan Yang Terdaftar di BEI Arsyanti, Ananda Ira; Askandar, Noor Shodiq; 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
Pengaruh Financial Literacy dan Kualitas Pendidikan Terhadap Sistem Keuangan Desa (SISKEUDES) (Studi Kasus pada Desa Pajarakan Kulon, Desa Ketompen dan Desa Selogudig Wetan Kabupaten Probolinggo) Ubaidillah, Muhammad Fais; Askandar, Noor Shodiq; Mahsuni, Abdul Wahid
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 Education and Financial Literacy factor is very important in relation to the Village Financial System (SISKEUDES), because it enables the effective management of Village Funds by having high educational standards and a thorough understanding of financial literacy. The purpose of this study is to understand the impact of financial literacy and the quality of education on the Village Financial System, to determine the impact of financial literacy on the Village Financial System, to determine the impact of Education Quality on the Village Financial System. This study uses a quantitative method that uses statistical methods to analyze numerical data in the form of arrays (numbers). The results of this study indicate that the variables of financial literacy and quality of education have a significant effect on the local government financial system in the villages of Pajarakan Kulon, Ketompen, and Selogudig Wetan in Probolinggo Regency. This is because financial literacy and good quality education can result in safe and effective money management as well as the ability to understand new information quickly so that the distribution of assistance to rural areas can run smoothly using their local financial system and facilitate understanding and use of the special features of Siskeudes concerned to their local government officials. Keywords: Education quality, Financial Literacy, SISKEUDES
Pengaruh Tingkat Inflasi, Solvabilitas dan Profitabilitas Terhadap Harga Saham Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020 Salsabila, Diva Azka; Amin, Moh.; 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 have a look at become performed to investigate the effect of the solvency ratio of inflation and profitability on stock expenses Case studies of producing corporations within the consumer items enterprise subsector listed at the Indonesian inventory trade in 2018-2020. The pattern used in this examine is a producing agency inside the patron items industry subsector that is indexed at the Indonesian stock change (IDX) for the duration 2018-2020. primarily based at the effects of the checking out inside the previous chapter, it could be concluded that the simultaneous test effects display that profitability and solvency have a significant impact on the proportion prices of manufacturing agencies inside the client goods enterprise subsector listed at the Indonesian inventory trade in 2018-2020. Partial check outcomes show that inflation does now not have a massive effect on the stock fees of producing corporations inside the customer goods enterprise subsector indexed at the Indonesian stock change in 2018-2020. Partial check effects display that solvency and profitability have a fantastic and massive effect on the proportion expenses of manufacturing companies inside the customer goods industry subsector listed at the Indonesian stock alternate in 2018-2020.Keywords: Inflation, profitability, solvency, share price.
Pengaruh Pengetahuan Kewirausahaan, Family Environment, dan Penggunaan Media Sosial Terhadap Minat Berwirausaha Mahasiswa Budiarti, Kharisma Wahyu; Maslichah, Maslichah; Rudiningtyas, Dyah Arini
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

This research aims to examine the influence of entrepreneurial knowledge, family environment, and the use of social media on the entrepreneurial interest of Malang Islamic University students class of 2020 who have passed the entrepreneurship course. Entrepreneurial knowledge, family environment, and use of social media are considered as independent variables, while students' entrepreneurial interest is the dependent variable. The research methodology used in this research is quantitative by utilizing numerical data. Primary data was collected through questionnaires. The target population was Malang Islamic University students, with the sample size determined using the Malhotra formula to obtain 85 respondents. The hypothesis was tested through various statistical analyzes including descriptive statistics, instrument testing, normality test, classical assumption test, moderated regression analysis, and hypothesis testing using SPSS Version 25. The findings showed that entrepreneurial knowledge, family environment, and use of social media had an influence on students' entrepreneurial interest.Keywords: Entrepreneurial knowledge, family environment, use of social media, entrepreneurial interest
Pengaruh Pendapatan Yang Diharapkan, Role Model, dan Self Efficacy Terhadap Minat Berkarir Akuntan Publik (Studi kasus Mahasiswa Akuntansi Universitas Islam Malang yang Sudah Menempuh Mata Kuliah Audit) Faiz, Syahrul; Askandar, Noor Shodiq; Malikah, Anik
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 determine and analyze the influence of expected income, role models, and self-efficacy on interest in a career as a public accountant. Using multiple linear regression methods, this research focuses on explanatory research with a quantitative approach. The research sample of 82 respondents was taken using the Slovin formula. Data analysis was carried out with the help of SPSS version 26 software, including validity test, reliability test, normality test, classical assumption test, hypothesis test, and R2 coefficient of determination test. The research results show that overall, expected income, role models, and self-efficacy have a significant effect on interest in a public accounting career. Specifically, expected income, role models, and self-efficacy have a positive influence on interest in a public accounting career.Keywords: Expected income, role model, self efficacy, career interest
Pengaruh Leverage, Proporsi Komisaris Independen, dan Auditor Switching Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021) Palupi, Anindita; 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

This study aims to examine the results of leverage, the proportion of independent commissioners and auditor switching on tax avoidance in mining companies listed on the Indonesia Stock Exchange in 2017-2021.  In this study using fraud triangle theory, where this theory states that there are three components that generally cause fraud, namely pressure proxied by leverage, opportunity proxied by the proportion of independent commissioners and rationalization proxied by auditor switching. This study uses secondary data from the financial statements and annual reports of the Indonesia Stock Exchange. The type of data used in this study is quantitative. This study uses purposive sampling method in sampling and multiple linear regression analysis in data analysis method with the help of statistical computer software SPSS version 14. The results showed that simultaneously leverage, proportion of independent commissioners, and auditor switching have a significant positive effect on tax avoidance. Partially, leverage has a significant positive effect on tax avoidance, the proportion of independent commissioners has a significant negative effect on tax avoidance, auditor switching has no effect on tax avoidance. The results of this study reveal that the variables used in this study are only able to contribute 11.1% to tax avoidance, while the remaining 88.9% is influenced by other variables outside this study.Keywords : Leverage, the proportion of  independent commissioners, auditor switching, tax avoidance
Pengaruh Motivasi, Pengetahuan Mata Kuliah Perpajakan, dan Literasi Perpajakan Terhadap Minat Mahasiswa dalam Berkarir di Bidang Perpajakan (Studi Kasus Mahasiswa di Kota Malang) Irfandi, Hanif; 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

This research aims to determine the influence of motivation, knowledge of tax subjects and tax literacy on students' interest in pursuing a career in taxation. This research uses study data on Bachelor of Accounting student class of 2020 at the Islamic University of Malang, Maulana Malik Ibrahim State Islamic University of Malang and Muhammadiyah University of Malang who participated in this quantitative survey. Data collection in this study used a questionnaire using Google Form with a 1-5 Likert scale. Determining the sample size used the Slovin formula and the results obtained were 240 respondents. The data analysis technique used in this research is multiple linear regression analysis. The results of research tests prove that motivation, knowledge of tax subjects and tax literacy have a positive and significant effect on students' interest in pursuing a career in taxation.Keywords: Motivation, knowledge of tax subjects, tax literacy, student interest in a career in taxation.
Pengaruh Pemahaman Pajak, Kualitas Layanan, dan Tarif Pajak Terhadap Tingkat Kepatuhan Wajib Pajak UMKM Fauziyah, Lailiyatul; Amin, Moh.; Nandiroh, Umi
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

Taxes are one of the largest sources of state income in Indonesia. Taxes contribute approximately 80% of total state income when calculated in percentage form. Sources of tax revenue come from many sectors, one of which is MSMEs. It is known that there are around 67 million MSMEs in Indonesia spread across 38 provinces. However, of the large number of MSMEs, only 2.3 million MSMEs have NPWPs and not all of them regularly pay taxes. Sri Mulyani Indrawati as Minister of Finance of Indonesia stated that the low tax ratio in Indonesia is the cause of the low tax ratio because the level of public compliance in paying taxes is still low. By conducting this research to find out whether the factors of tax understanding, service quality and tax rates can influence the level of taxpayer compliance of MSME actors. A total of 120 respondents met the criteria as samples. The research method used is purposive sampling with a quantitative approach. This research uses primary data and moderated regression analysis method.Keywords: Understanding taxes, service quality, tax rates, taxpayer compliance.
Pengaruh Independensi, Akuntabilitas dan Etika Auditor Terhadap Kualitas Auditor Fauziah, Novita Wahyu; Sudaryanti, Dwiyani; 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

This study aims to determine the influence of independence, accountability and auditor ethics on auditor quality. The independent variables in this study are the independence, accountability and auditor ethics of the auditor quality, while the dependent variable is the quality of the auditor. This type of research is quantitative research, because the data that used in the form is numerical data. The source of this research data is primary data with the data collection method in the form of questionnaires. The population in this study is auditors who work in Public Accounting Firms in Malang city. The data retrieval technique uses the slovin formula. Based on this method, the number of auditors used was 100 respondents. Hypotheses tested using descriptive statistical analysis, instrument tests, normality tests, classical assumption tests, multiple linear regression tests and hypothesis tests using SPSS Version 22 tools. The results showed that the variable that independence had a negative and significant effect on auditor quality (0.025 < 0.05), while the accountability variable had a positive and significant effect on auditor quality (0.000 < 0.05) and auditor ethics variables had a negative and significant effect on auditor quality (0.49 < 0.05).Keywords: Independence, accountability, auditor ethics, auditor quality

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