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Jurnal Riset Mahasiswa Akuntansi (JRMA)
Published by Universitas Kanjuruhan Malang
ISSN : 23375663     EISSN : 27157016     DOI : 10.21067
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Riset Mahasiswa Akuntansi (JRMA) published 2 (two) times a year (April, October), contains the publication of the student final assignment research, research students and lecturers in the field of Accounting. JRMA is published by the Faculty of Economics and Bussiness, Kanjuruhan University Malang.
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Articles 8 Documents
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Search results for , issue "Vol. 8 No. 1 (2020): April" : 8 Documents clear
ANALISIS PENGARUH PROFITABILITAS, STRUKTUR MODAL, KEPEMILIKAN MANAJERIAL DAN DEWAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN Suri, Alfiana; Wulandari, Retno; Setiyowati, Supami Wahyu
Jurnal Riset Mahasiswa Akuntansi Vol. 8 No. 1 (2020): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v8i1.4451

Abstract

The effect of profitability, capital structure, managerial ownership and independent board of commissioners on the company's value both simultaneously and partially. The technique used in sampling uses a purposive sampling method because in sampling it uses certain criteria. The research was conducted in the period 2016-2018. The analytical method used is multiple linear regression with the SPSS 22 program. The results of the study show that there is simultaneously an influence between profitability, capital structure, managerial ownership and independent board of commissioners on company value and partial profitability which has no influence on firm value, while capital structure, managerial ownership and independent board of commissioner have a significant effect on the value of the company.
PENGARUH KOMPETENSI APARATUR DESA, MORALITAS, SISTEM PENGENDALIAN INTERNAL, DAN WHISTLEBLOWING TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA DI KECAMATAN WAJAK Islamiyah, Faridatul; Made , Anwar; Sari , Ati Retna
Jurnal Riset Mahasiswa Akuntansi Vol. 8 No. 1 (2020): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v8i1.4452

Abstract

The purpose of this research is to examine and explain the influence of village apparatus competence, morality, internal control systems and whistleblowing on fraud prevention in the management of village funds. This research is a quantitative study with a descriptive research design. The data source in this study uses primary data obtained from the results of the distribution of questionnaires to all village officials and village consultative bodies (BPD) of 99 respondents. This research was conducted in Sukoanyar Village, Wajak Village, Sukolilo Village, Blayu Village, and Patokpicis Village in Wajak District. The results of this study indicate that village apparatus competence, morality, internal control systems, and whistleblowing have a significant simultaneous effect on fraud prevention in village fund management. Partially, the competence of the apparatus has a positive influence on fraud prevention in village fund management, morality has a positive influence on fraud prevention in village fund management, the internal control system has a positive influence on fraud prevention in village fund management, and whistleblowing has a positive influence on fraud prevention in managing village funds.
ANALISIS PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN, DAN KOMITMEN ORGANISASI TERHADAP KINERJA PEMERINTAH DAERAH KOTA MALANG Suprianti, Martina Merliana; wulandari, Retno; Sari, Ati Retna
Jurnal Riset Mahasiswa Akuntansi Vol. 8 No. 1 (2020): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v8i1.4453

Abstract

This research aims to explain and describe the influence of budgeting participation, clarity of objectives, and organizational commitment to employee performance. This study uses a quantitative approach method, with a total sample of 70 employees in 14 OPD City Malang. Measuring tool using a Likert scale with a score of up to 5 items. Using multiple linear regression analysis and to test the level of significance using the f test and hypothesis testing using the t test with the help of the SPSS 22 program. Partially addressed that budgeting participation has a significant effect on the performance of the city government of Malang, the clarity of the target has a positive effect on the performance of the city government of Malang , and organizational commitment does not affect the performance of the city government of Malang, as well as the simultaneous results that the participation of budgeting, clarity of objectives and organizational commitment affect the performance of the city government of Malang.
ANALISIS PERHITUNGAN TARIF KAMAR RAWAT INAP RUMAH SAKIT DENGAN METODE ACTIVITY BASED COSTING SYSTEM Ulumia, Miftachul; Made, Anwar; Yogivaria, Dony Wirshandono
Jurnal Riset Mahasiswa Akuntansi Vol. 8 No. 1 (2020): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v8i1.4454

Abstract

The purpose of this study was to determine the amount of hospitalization fare using the Activity Based Costing method approach at Wijaya Kusuma Lumajang Hospital. As well as analyzing a large comparison of inpatient room rates between the Activity Based Costing System method and the Traditional methods that have been applied by Wijaya Kusuma Lumajang Hospital so far. This research is a descriptive study with a quantitative approach. Data collection techniques used in this study were documentation, observation, and interviews. Data analysis method used is to calculate the cost of inpatient services based on traditional cost accounting, calculate the cost of inpatient rooms based on the Activity Based Costing method, where the results of the calculation of the two methods will be compared to the cost of inpatient rooms. The results of the calculation of the cost of hospitalization at Wijaya Kusuma Lumajang Hospital using the Activity Based Costing System found a lower tariff difference for VIP 1 room Rp31,997.07, while higher rates occurred in VIP Room 2 with a difference of Rp56,570 , 68,, Class 1 Rp.193,765.10, Class 2 Rp.447,881.33 and Class 3 Rp.79,375.90.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, PEMANFAATAN SISTEM INFORMASI AKUNTANSI DAN PENGAWASAN KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Yanti, Nanda Saputri; Made, Anwar; setiyowati, Supami Wahyu
Jurnal Riset Mahasiswa Akuntansi Vol. 8 No. 1 (2020): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v8i1.4455

Abstract

Research. it aims. for the. knowing. influence. in a manner. partially.and simultaneous influence application. the standard. accounting. government, utilization. the system. information. accounting. and supervision. finance. towards. report quality. finance. the government. area. Population. in this research is. officials. structural and. section staff. financial function in the organization. Device. Regional (OPD) City. Poor. totaled 14. agency with. respondent. 71. Retrieval. the sample. to use. purposive technique. sampling. With. method. data collection. using a questionnaire. Analysis. the data. use analysis. linear regreasi. multiple with. using SPSS version 22. Results. research shows that application. accounting standard. the government. influential. significant to. the quality. local government financial reports, utilization. the system. information. accounting has no effect. towards. report quality. government finance. area, and supervision. financial influence significantly on the quality of local government financial reports. And simultaneous application. government accounting standards, utilization of information systems.accounting, and. financial supervision. significant effect. towards quality. financial statements. the government. area.
PENGARUH PENGAWASAN KEUANGAN DAN PENYAJIAN LAPORAN KEUANGAN TERHADAP KINERJA PEMERINTAH BERKONSEP VALUE FOR MONEY PADA PEMERINTAH KOTA MALANG Elda, Natalia; Sulistyo, Sulistyo; Dianawati, Eris
Jurnal Riset Mahasiswa Akuntansi Vol. 8 No. 1 (2020): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v8i1.4456

Abstract

This study aims to examine and explain the effect of Financial Supervision and Presentation of Financial Statements on Government Performance Conceptual Value for Money in Malang. The data analysis model used is multiple linear regression. Sampling is done by purposive sampling method, which is sampling based on certain criteria to be used as respondents in this study. Data collection in this study used a questionnaire that was distributed to employees of the Regional Financial and Asset Management Agency, amounting to 46 questionnaires or (92%). Classical assumption testing includes multicollinearity test, heteroscedasticity test, autocorrelation test and normality test. Hypothesis testing using the F test and t test. Based on the results of data analysis research with the help of SPSS 16.00 shows that 1) There is a significant influence between Financial Supervision and Presentation of Financial Statements on Government Performance Concepts Value for Money. 2) There is a positive and significant influence between Financial Supervision on the Performance of the Government concept of Value For Money. 3) There is a positive and significant effect between the Presentation of Financial Statements on the government's performance concept of value for money.
PENGARUH PENDAPATAN ASLI DESA (PAD), DANA DESA (DD), ALOKASI DANA DESA (ADD) TERHADAP BELANJA DESA BIDANG PENDIDIKAN DENGAN JUMLAH PENDUDUK MISKIN SEBAGAI VARIABEL MODERASI Muslikah, Sitiana; Sulistyo, Sulistyo; Mustikowati, Rita Indah
Jurnal Riset Mahasiswa Akuntansi Vol. 8 No. 1 (2020): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v8i1.4457

Abstract

This study aims to examine and explain how the influence of village income, village funds, allocation of village funds to village spending in education with the number of poor people as a moderating variable. The number of samples was 12 villages where the researchers took 5 years of the APBDes budget, namely the 2015-2019 fiscal year, and the researchers used a non-purposive sampling method. The variables used by researchers are original village income, village funds, allocation of village funds as an independent variable, village expenditure in education as the dependent variable, and the number of poor people as a moderating variable. The results of the analysis conducted by researchers conducted using SPSS silmutan produce village original income, village funds, allocation of village funds significantly influence village spending in education, partially original village income and allocation of village funds have no significant effect on education spending in the village field, while village funds have a significant influence on village expenditure in education and the population strengthens the influence of village original income, village funds, allocation of village funds to education spending in the field of education.
PENGARUH GOOD GOVERNANCE, SISTEM PENGENDALIAN INTERN PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD) PADA OPD KOTA MALANG AgustiningTyas, Vika Erinna; Tyasari, Irma; Yogivaria, Doni Wirshandono
Jurnal Riset Mahasiswa Akuntansi Vol. 8 No. 1 (2020): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v8i1.4458

Abstract

This study aims to examine and explain the effect of good governance, government internal control systems and human resource competencies on the quality of local government financial statements (LKPD) in Malang City Organization (OPD). This quantitative study determined the sample by purposive sampling with the criteria of respondents in 28 OPD Malang in Sub. The Planning and Financial Section is 146 respondents. The type of data used is primary data. Data collection techniques from questionnaires and literature study. The results showed that good governance and the government's internal control system had a significant positive effect on the quality of local government financial reports (LKPD) in Malang City's Organization (OPD). Whereas human resource competency does not significantly influence the quality of the financial statements of the local government (LKPD) in Malang City Regional Organization. The implications of this study can measure what aspects are the priorities of the author in expressing the quality of financial statements in the Government of Malang City

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