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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
 97   98   99   100   101 
Pengaruh Status Sosial Ekonomi dan Sikap Love Of Money Terhadap Persepsi Etika Mahasiswa Akuntansi Mengenai Tax Evasion Dengan Religiusitas Sebagai Variabel Moderasi Komariyah, Rizkiyatul; Diana, Nur; 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

This study aims to determine the effect of socioeconomic status and love of money attitudes on ethical perceptions of accounting students regarding tax evasion with religiosity as a moderating variable. This research used a quantitative research type with the research population being students of the Faculty of Economics and Business, Islamic University of Malang, class of 2019 who were active and had taken taxation and business ethics courses. In this study a sampling technique was used which was determined based on purposive sampling using the Raosoft sample size calculator. The type of data used is primary data and data collection is done by distributing questionnaires. The data analysis method used in this study is Moderated Regression Analysis (MRA). The results of this study indicate that the variables of socioeconomic status, love of money attitude, religiosity, interaction of religiosity with socioeconomic status and interaction of religiosity with love of money attitude simultaneously influence the perceptions of accounting students regarding tax evasion. The variables of socioeconomic status and religiosity have a positive effect on accounting students' perceptions of tax evasion, while the attitude of love of money has no effect on accounting students' perceptions of tax evasion. The religiosity variable moderates the relationship between the socioeconomic status variable and the ethical perceptions of accounting students regarding tax evasion, while the religiosity variable does not moderate the relationship between the love of money attitude variable and the ethical perceptions of accounting students regarding tax evasion.Keywords: Love of money, tax evasion, religiusitas, moderated regression analysis.
Peran Mediasi Ukuran Dewan dan Manajemen Modal Kerja dalam Tata Kelola Perusahaan Terhadap Kinerja Perusahaan Alfarobi, Abdul Qodir Jailani; Diana, Nur; Afifudin, Afifudin
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 analyze the mediation roles in board size and management of capital on the relationship between the corporate governance (independent commissioners and ownership structure) and company performance (ROA and ROE) at manufacturing companies in the consumer goods industry sectors that are listed in Indonesia stock exchange in the period of 2020-2023. Research using a quantitative approach with Partial Least Square (PLS) analysis techniques. The research sample totaled 180 data from 45 companies selected using purposive sampling method. These results shows that an independent commissioner and ownership structure has a positive and significant effect on both ROA and ROE. Working capital management is proven to positively and significantly mediate the relation between the independent commissioner and ownership structure with ROA and ROE. However, board size is not shown to mediate the relationship between independent commissioners and ownership structure with ROA and ROE. This study provides empirical evidence of the important role of working capital management in strengthening the influence of corporate governance on financial performance.Keywords: Corporate governance, firm performance, board size, working capital management
Pengaruh Entrepreneurship Education dan Entrepreneurial Self-Efficacy Terhadap Entrepreneurial Intention dengan Dimoderasi oleh Gender (Studi Kasus Mahasiswa FEB Unisma Angkatan 2020) Purbawati, Cindy; Diana, Nur; 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 determine the influence of entrepreneurial education and entrepreneurial self-confidence on entrepreneurial intentions which is moderated by gender. The respondents used were 100 FEB UNISMA students Class of 2020. By referring to the data collected and the hypothesis analysis that has been carried out, it can be concluded that, the entrepreneurial education variable has a negative influence on entrepreneurial intentions. The entrepreneurial self-confidence variable has a significant positive influence on entrepreneurial intentions. The gender variable has a negative influence on entrepreneurial intentions. The gender variable moderates the influence of entrepreneurial education on entrepreneurial intentions. The gender variable moderates the influence of entrepreneurial self-confidence on entrepreneurial intentions.Keywords: Entrepreneurship education, entrepreneurial self-efficacy, entrepreneurial intention, gender
Pengaruh Dimensi Profesionalisme Auditor Terhadap Pertimbangan Tingkat Materialitas Dalam Proses Pengauditan Laporan Keuangan Putri, Diah Utami; 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

SA 320 stated that the determination of the materiality needs professional auditor considerations. The components of auditor professionalism consists of dedication to one’s profession, social obligation, independence, belief in profession, and having friendly relationships with colleague. This research aims to analyze the factors influencing the auditor’s considerations of materiality for finacial statement audit such as dedication to one’s profession, social obligation, autonomy demands, belief in profession and having friendly relationships with colleague. The data of this research was collected through questionnaires that were distributed to 35 auditors in Public Accountant Office of Malang city as the respondents and also the method that being used in this research is multiple regression analysis with the help of SPSS 25. The results of this research show that dedication to one’s profession, belief in profession, have positive influences on the auditor’s consideration of materiality for financial statement audit. Based on the results, it can be concluded that to determine the level of materiality properly for financial statement audit, there are several thing that needs to be considered such as dedication to one’s profession, social obligation, independence, belief in profession, and also having friendly relationships with colleague.Keywords: professionalism, materiality 
Hubungan Antara Akses Keuangan dan Pertumbuhan UMKM Dengan Literasi Keuangan Sebagai Variabel Moderator (Studi Kasus Pada UMKM Kuliner di Kota Malang) Prameswari, Gita Anggun; Diana, Nur; Rudiningtyas, Dyah Arini
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 examine, using financial literacy as a moderator variable, the relationship between financial access and the growth of MSME (Micro, Small and Medium Enterprises). This research is quantitative research with a correlational approach using primary data obtained from questionnaires and measured using SPSS. The population in this research is culinary MSMEs in Malang City. Data was collected from 100 respondents through a questionnaire given to MSMEs in Malang City, using a purposive sampling technique. According to the analysis's findings, financial literacy significantly boosts MSMEs' growth while financial access significantly inhibits it. Financial literacy also acts as a buffer against the impact of financial access on MSMEs' growth.Keywords: Financial access, MSME growth, financial literacy
Pengaruh Intellectual Capital Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening (Studi Empiris pada Perusahaan Sub Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Rasendriya, Renata Ucca Regina; Diana, Nur; Fakhriyyah, Dewi Diah
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 was conducted to determine the influence of Intellectual Capital on Company Value with Profitability as an Intervening Variable (Empirical Study of Banking Sub-Sector Companies listed on the Indonesia Stock Exchange in 2019-2023). The sampling technique used purposive sampling by knowing the company value and proxied by Price To Book Value (PBV) and a sample of 40 companies was obtained. The data analysis method in this research is quantitative data analysis using a Causality design, using the PLS (Partial Least Square) path analysis method with SmartPLS 3. The results of the research show that the intellectual capital variable consists of Value Added (VA), Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), and Value Added Intellectual Coefficient (VAICTM). The Intellectual Capital variable has no effect on the Company Value variable. Meanwhile, the Intellectual Capital variable has an effect on the Profitability variable, while the Profitability Variable has no effect on the Company Value variable. Meanwhile, the Profitability variable does not mediate the influence of Intellectual Capital on Company Value.Keywords: Intellectual capital, company value, profitability
Pengaruh Religiusitas, Pengetahuan Akuntansi Syariah dan Pertimbangan Pasar Kerja Terhadap Minat Mahasiswa Akuntansi Berkarir di Lembaga Keuangan Syariah (Studi Kasus Mahasiswa Akuntansi Universitas Islam Malang dan Universitas Muhammadiyah Malang) Iftitah, Ika Insiatul; Mahsuni, Abdul Wahid; 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 determine the influence of religiosity, knowledge of sharia accounting and job market considerations on the interest of accounting students to career in sharia financial institutions. Sampling in this study using purposive sampling and slovin technique. The process sed data is primary data obtained from the distribution of Google Form links and obtained by 90 respondents who have met the criteria. The method used is multiple linear regression analysis. The results showed that religiosity, knowledge of sharia accounting and job market considerations have an effect on career interest in sharia financial institutions in Accounting Students at the Islamic University of Malang and University of Muhammadiyah Malang. Keywords: Religiosity, knowledge of sharia accounting, job market consideration, and career interest.
Analisis Persepsi Tentang Brevet Pajak dan Pertimbangan Pasar Kerja Terhadap Minat Karir di Bidang Perpajakan (Studi Pada Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Malang dan Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang) Kurniawan, Tio Candra; 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

Tax brevet training needs to be held to hone skills and add expertise to graduates of accounting degrees. Tax brevet training is an important component for accounting graduates who are interested in working in the field of taxation. Consideration of the labor market is something that must be done because this relates to the job to be chosen in the future. Careers in the field of taxation are less desirable so that accounting students have great opportunities. Profession in the field of taxation is needed so that taxation in Indonesia can run well. The lack of interest of accounting students for a career in the field of taxation is due to the lack of knowledge and expertise of students in the field of taxation.Keyword: Tax brevet, labor market considerations, interest in a career in taxation
Analisis Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi Universitas Islam Malang Dalam Pengambilan Certified Public Accountant (CPA) Putri, Via Karina; Sudaryanti, Dwiyani; 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

This research was conducted to determine the factors that influence the interest of accounting students at the Islamic University of Malang in taking a Certified Public Accountant (CPA). This study uses the variables of quality motivation, economic motivation, costs, and career opportunities on the interest of accounting students at the Islamic University of Malang in taking a Certified Public Accountant (CPA). The research data was collected through a questionnaire to 167 respondents, based on the results of the slovin formula. The research method used is the method of multiple linear regression analysis with the help of the SPSS 25 program. This research was conducted because the increase in undergraduate accounting graduate students contrasted with the increase in the number of Public Accounting Firms (KAP), in practice the higher the level of economic actors in Indonesia, the awareness of the importance of public accounting services. According to the website (iaiglobal.or.id, 2022) the number of Public Accounting Firms (KAP) from 2018 to 2021 recorded an annual increase of only 1.28%. With an average number of 35,000 undergraduate accounting graduates, only 2.290 are recorded as having CPA certificates (Antares, 2019). Based on data from the Center for Development of Accountants and Appraisal Services (PPAJP), public accountants in Indonesia are very minimal when compared to neighboring countries. The public accounting profession in Indonesia from 2018 to 2021 recorded a growth of only 0.49% per year. The results showed that quality motivation, economic motivation, costs, and career opportunities had an effect on the interest of accounting students at the Islamic University of Malang in taking a Certified Public Accountant (CPA). Keywords: quality motivation, economic motivation, costs, career opportunities
Analisis Transparansi Pengelolaan Laporan Keuangan BUMDes Terhadap Laporan Aset Desa (Studi Kasus BUMDes Cinandang Kecamatan Dawarblandong Kabupaten Mojokerto) Rohmah, Na’ila Sifaur; Askandar, Noor Shodiq; 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 was conducted to analyze the process of transparency in the management of BUMDes financial reports on asset reports from Cinandang Village, Dawarblandong District, Mojokerto Regency. The research method used in this study is a qualitative method with primary data sources and secondary data. Data collection techniques through documentation and interviews with village heads, BUMDES managers, and the community. The analytical method in this study uses descriptive and triangulation methods to achieve data validity from interviews and documentation. Based on the overall results of documentation and interviews with village heads, BUMDES managers and the community regarding transparency, village asset reports, BUMDES financial reports, and village financial accountability reports, the results obtained from this study illustrate those indicators for measuring the transparency of BUMDES financial report management towards the village asset report is appropriate. Therefore, it is concluded that the management of BUMDes financial reports on village asset reports is transparent in accordance with statutory regulations.Keywords: Transparency, BUMDES financial report, village asset report, village finance report

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