Jurnal Riset Mahasiswa Akuntansi (JRMA)
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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432 Documents
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE DAN AUDIT FIRM SIZE TERHADAP FIRM VALUE ]]>
<![CDATA[Prasetyo, Eko Heru]]>
<![CDATA[ Jurnal Riset Mahasiswa Akuntansi Vol 2, No 1 (2014): April ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Kanjuruhan Malang ]]>
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<![CDATA[Globalization in business has pushed companies to conduct a good way in controlling its organization which is done by implementing Good Corporate Governance (GCG). Every company is trying to disclose its fairness financial statement helped by Certified Public Accountant (CPA) to attract investor. This research aims to determine the effect of Good Corporate Governance mechanisms; audit committee, board of commissioner, and proportion of independent commissioner on firm value, and the effect of Audit Firm Size on Firm Value. Firm Value is shown by Tobinâs Q ratio which compares Equity Market Value (EMV) and Equity Book Value (EBV). Sample in this research is 24 banking company listed in Indonesia Stock Exchange from 2010 until 2012. This research use quantitative approach with descriptive purpose by observing 106 items of banking companyâs financial statement and summary of company report. This research use data panel regression which combine cross section and time series data with one dummy variable, Audit Firm Size, and classical assumption test. The results show that (1) Good Corporate Governance mechanisms do not affect on Firm Value, (2) Audit Firm Size does not affect on Firm Value. On the other hand, Firm Value banking company is affected by its Firm Value on previous period because of inefficiency market applied Indonesia. Investors still use historical data based on financial statement to predict the price of companyâs stock. ]]>
<![CDATA[PENERAPAN LAPORAN REALISASI ANGGARAN BERBASIS KAS MENURUT SAP PP NO. 71 TAHUN 2010 UNTUK MEMENUHI TUJUAN TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN DANA BOS ]]>
<![CDATA[Amelia, Ayu Rizky]]>
<![CDATA[ Jurnal Riset Mahasiswa Akuntansi Vol 2, No 1 (2014): April ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Kanjuruhan Malang ]]>
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<![CDATA[This research was conducted in SDN Candirenggo III Singosari Malang. This study aims to determine the suitability of the budget realization reports BOS funds made by the school with rules on government accounting standards PP No. 71 of 2010, and to know fulfillment the elements of transparency and accountability in accordance with the provisions of the management BOS funds. This research is the explanation and data collection techniques in this study were interviews and surveys. This study analyzed using a disclosure index that measures the disclosure index used to assess compliance with applicable regulations and standards. The result showed, BOS budget realization report SDN Candirenggo III Singosari accordance with the rules of government accounting standards PP No. 71 Year 2010 and SDN Candirenggo III Singosari has met the elements of transparency and accountability. This can be realized thanks to the cooperation of various parties, namely the school, the school committee and parents. For further research is expected to add another criteria to the disclosure of financial statements such as the relevance and reliability of financial statements or researchers can also examine other financial statements, the statements contained in such schools help poor students (BSM Funds). ]]>
<![CDATA[ANALISISPENGELOLAAN MODAL KERJA TERHADAP TINGKAT LABA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Zannah, Nurul]]>
<![CDATA[ Jurnal Riset Mahasiswa Akuntansi Vol 2, No 2 (2014): Oktober ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Kanjuruhan Malang ]]>
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<![CDATA[Tujuan penelitian ini adalah untuk mengetahui secara parsial dan simultan pengaruh perputaran modal kerja, perputaran kas dan perputaran piutang terhadap tingkat laba perusahaan manufaktur sektor industri barang konsumsi sub sektor makanan dan minuman yang terdaftar di BEI tahun 2009-2012. Tingkat laba perusahaan yang dipengaruhi oleh berbagai faktor keuangan yang dapat diukur dengan rasio profitabilitas. Penelitian ini menggunakan return on investment (ROI) sebagai alat ukur. Data yang dipergunakan adalah data sekunder terdiri dari laporan neraca dan laba rugi setiap perusahaan manufaktur khususnya sektor industri barang konsumsi sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia dengan pengambilan sampel menggunakan purposive sampling selama periode 2009-2012. Variabel yang dipergunakan perputaran modal kerja, perputaran kas, perputaran piutang dan ROI. Teknik analisis data penelitian ini menggunakan regresi linier berganda. Hasil dari penelitian ini dengan menggunakan uji t secara parsial perputaran modal kerja tidak berpengaruh signifikan terhadap ROI sedangkan perputaran kas dan perputaran piutang secara parsial berpengaruh terhadap ROI. Hasil dari uji F secara simultan perputaran modal kerja, perputaran kas dan perputaran pitang berpengaruh signifikan terhadap ROI. ]]>
<![CDATA[EVALUASI SISTEM PENGENDALIAN INTERN ATAS PENGELUARAN KAS PADA YAYASAN PENDIDIKAN ISLAM DAN SOSIAL AL-KAUTSAR ASSOFYANIYYAH BLITAR ]]>
<![CDATA[Salupi, Retno]]>
<![CDATA[ Jurnal Riset Mahasiswa Akuntansi Vol 2, No 1 (2014): April ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Kanjuruhan Malang ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengevaluasi bagaimana sistem pengeluaran kas pada Yayasan Pendidikan Islam dan Sosial Al-kautsar yang telah dilaksanakan selama ini telah dilaksanakan secara baik atau belum. Untuk memperoleh data yang diperlukan maka penulis menggunakan alat pengumpulan data berupa wawancara dan dokumentasi. Dalam penelitian ini jenis data yang digunakan adalah beruapa data yang belum diolah yang diperoleh langsung dari hasil wawancara dan data sekunder. Data yang diperoleh berasal dari wawancara langsung dengan bagian bendahara dan ketua yayasan. Penelitian yang dilakukan dengan menggunakan metode deskriptif yang memanfaatkan landasan teori-teori dari para ahli sebagai pemandu agar focus penelitian sesuai dengan fakta di lapangan dan juga bermanfaat untuk memberikan gambaran umum tentang latar belakang penelitian dan sebagai pembahasan hasil penelitian. Dari hasil wawancara dan dokumentasi dengan bendahara yayasan, diketahui bahwa empat unsure pokok sistem pengendalian intern pengeluaran kas yang dilaksanakn oleh Yayasan Pendidikan Islam dan Sosial Al -Kautsar  Assofyaniyyah dapat diambil kesimpulan bahwasannya pelaksanaan sistem pengendalian intern Yayasan Pendidikan Islam dan Sosial Al-Kautsar Assofyaniyyah dari ke empat unsure tersebut masih kurang baik, karena masih terdapat perangkapan jabatan pada fungsi bendahara yaitu sebagai fungsi kas dan fungsi akuntansi. Selain itu kurangnya pengawasan kinerja karyawan secara langsung oleh ketua yayasan serta kurangnya tanda bukti penyerahan penerimaan maupun pengeluaran kas sehingga memungkinkan terjadinya peluang penyelewengan maupun kecurangan dalam yayasan jika sudah berkembang menjadi besar.]]>
<![CDATA[PEMAHAMAN FENOMENOLOGI KEMAJUAN TEKNOLOGI INFORMASI TERHADAP PERKEMBANGAN SISTEM INFORMASI AKUNTANSI (Studi Kasus Pada Mahasiswa Akuntansi Fakultas Ekonomi Universitas Kanjuruhan Malang) ]]>
<![CDATA[Syarifatul Ummah, Eka Aulia]]>
<![CDATA[ Jurnal Riset Mahasiswa Akuntansi Vol 2, No 1 (2014): April ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Kanjuruhan Malang ]]>
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<![CDATA[Advances in information technology continues to increase will impact the accounting knowledge. One is the development of accounting information systems. A concrete example of accounting information systems development due to advances in information technology is processing data from a manual system to a computerized system . So this will result in a quality accounting information . This study aims to determine the students understanding of Accounting class of 2010 and 2011, the Faculty of Economics, University of Kanjuruhan Malang the phenomenon of information technology advances in the development of accounting information systems with the phenomenological paradigm. This study used qualitative methods of data analysis technique consists of data reduction (the phenomenological reduction, eidetic reduction and reduction transcedental), after the presentation of the data and conclusions withdrawal . The results of this study indicate that the understanding of the phenomenon of accounting students will progress in the development of information technology accounting information system is good enough because their statement is supported by several previous investigators and in accordance with the theory applies. For further research it is expected to add to and expand the research object not just to one place but could be fixed by using a phenomenological paradigm. ]]>
<![CDATA[PENGARUH PROFITABILITAS, SOLVABILITAS, DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Sauvika, Vara]]>
<![CDATA[ Jurnal Riset Mahasiswa Akuntansi Vol 2, No 2 (2014): Oktober ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Kanjuruhan Malang ]]>
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<![CDATA[This research is aimed to analyze the influence of profitability, solvability and liquidity for dividend policy using Good Corporate Governance (GCG) as the intervening variable in manufacturing companies listed on the Indonesia Stock Exchange (BEI). In this research, the kind of data used is quantitative and the data source is secondary data in the form of annual report of manufacturing companies at 2008-2012. The sampling method is based on the method of purposive sampling. The samples used are 9 of 148 companies registered on Indonesia Stock Exchange (BEI). The variable used is independent variables, they are ratio profitability by using return on equity (ROE), solvability by using debt to equity ratio (DER), and liquidity by using current ratio (CR) with the dependent variables are dividend policy by using dividend payout ratio (DPR) and intervening variable (composition of board of commissioners and board of directors). Data analysis method used is multiple linear regression and path analysis. The result showed ratio profitability by using return on equity (ROE), solvability by using debt to equity ratio (DER), composition of board of commissioners and board of directors influenced the dividend policy significantly meanwhile the liquidity of ratio (CR) did not influence the dividend policy. By using path analysis, the research finding showed Good Corporate Governance (GCG) was the intervening variable. Further researchers are expected to give additional independent variable such as cash flow variable and control variable such as the standard of company to improve the correlation between dividend policy and Good Corporate Governance (GCG).]]>
<![CDATA[PENENTUAN LABA OPTIMAL DAN PENGAKUAN LABA BERSIH PADA PEDAGANG KELILING ]]>
<![CDATA[Palupi, Kiki Nur]]>
<![CDATA[ Jurnal Riset Mahasiswa Akuntansi Vol 2, No 1 (2014): April ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Kanjuruhan Malang ]]>
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<![CDATA[Profit is the basis for calculation of wealth redistribution to each individual, and the profit is seen as a guide in decision making. In addition to making a profit, the companys main goal is maximizing profits. Traveling salesman or traders who are lower middle-level economy also apply the recognition, measurement and reporting of profits despite the relatively small effort and does not require initial capital expense or a lot. These researching are aiming to find out act of determining optimal profit and confession net profit of traveling salesman. Ethnography is a method used to determine how traders create and understand the day-to-day life. The study was conducted by interviewing the traveling salesman in the Malang district Poncokusumo Belung districts. Interviews were conducted to determine the activity of the production of traveling salesman in understanding and generate maximum profit. The results of this study show that the traveling salesman has his own understanding of the profits. Each traveling salesman apply each theory in productive activity. Some aspects such as environmental and educational aspects influence the differences in the recognition process of the determination of net income and the optimal profit with the analysis of cost-volume-profit. Subsequent research suggested going directly to the field such as the traveling salesman selling involved, so that the data obtained from respondents can be observed directly.]]>
<![CDATA[PERBANDINGAN TOTAL ARUS KAS SEBELUM DAN SESUDAH PENERAPAN IFRS SERTA PENGARUHNYA TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI ]]>
<![CDATA[Onidita Putri, Dekka Rinda]]>
<![CDATA[ Jurnal Riset Mahasiswa Akuntansi Vol 2, No 2 (2014): Oktober ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Kanjuruhan Malang ]]>
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<![CDATA[IFRS is a quality improvement efforts with the financial statements using the same accounting language that can be used globally in the current era of globalization. The financial statements of cash flows is a financial statement that made reference to describe the condition of investor consideration the companys growth. This study aims to analyze the ratio of total cash flow before and after the application of IFRS as well as finding the total effect of cash flow on stock prices. The data used in this study is a secondary data obtained from the annual financial statements of manufacturing companies listed on the Stock Exchange with sampling using purposive sampling with the period 2008-2011. Variables used total cash flows and stock prices. The analysis technique used is a different test t-test and simple linear regression. The results of hypothesis testing that has been done shows that there is a significant difference between the total cash flow before and after the implementation of IFRS. IFRS can improve the value and quality of financial reports, other than that there is a significant positive influence total cash flow on stock prices. For it for the next researcher who wants to analyze about IFRS, it is advisable to add variables to make it more relevant research results. ]]>
<![CDATA[ANALISIS DESKRIPTIF TRANSAKSI MURABAHAH PADA PT BPRS BUMI RINJANI KEPANJEN DENGAN METODE DISCLOSURE INDEX ]]>
<![CDATA[Ningsih, Wigiati]]>
<![CDATA[ Jurnal Riset Mahasiswa Akuntansi Vol 2, No 1 (2014): April ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Kanjuruhan Malang ]]>
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<![CDATA[Accounting treatment for shariah banking is different with accounting for conventional banking. The disclosure  of financial report needs to be done to give more information for financial report users, so that the information is the important part in financial report. The purpose of this research was to analyze about the disclosure of murababah transaction in PT BPRS Bumi Rinjani Kepanjen. It used qualitative model and descriptive approach. The method which used as analysis was disclosure index. By comparing the number of items which had been stated with the items needed to be stated. The object was murababah transaction on PT BPRS Bumi Rinjani Kepanjen, and using 2012 financial report data. The result of check list number calculation in disclosure index table showed that point stated by the company were 40 points from stating 60 index points, so there were still 20 items which had not been stated. From the comparison between the item number stated all, they produced disclosure index number about 66,67%. This showed that the degree of disclosure done by company was complete. Hopefully the company is able to increase the completeness of disclosure, to give more information can influence the decision making.]]>
<![CDATA[PEMAHAMAN FENOMENOLOGI KEMAJUAN TEKNOLOGI INFORMASI TERHADAP PERKEMBANGAN SISTEM INFORMASI AKUNTANSI (Studi Kasus Pada Mahasiswa Akuntansi Fakultas Ekonomi Universitas Kanjuruhan Malang) ]]>
<![CDATA[Syarifatul Ummah, Eka Aulia]]>
<![CDATA[ Jurnal Riset Mahasiswa Akuntansi Vol 2, No 1 (2014): April ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Kanjuruhan Malang ]]>
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<![CDATA[Advances in information technology continues to increase will impact the accounting knowledge. One is the development of accounting information systems. A concrete example of accounting information systems development due to advances in information technology is processing data from a manual system to a computerized system . So this will result in a quality accounting information . This study aims to determine the students understanding of Accounting class of 2010 and 2011, the Faculty of Economics, University of Kanjuruhan Malang the phenomenon of information technology advances in the development of accounting information systems with the phenomenological paradigm. This study used qualitative methods of data analysis technique consists of data reduction (the phenomenological reduction, eidetic reduction and reduction transcedental), after the presentation of the data and conclusions withdrawal . The results of this study indicate that the understanding of the phenomenon of accounting students will progress in the development of information technology accounting information system is good enough because their statement is supported by several previous investigators and in accordance with the theory applies. For further research it is expected to add to and expand the research object not just to one place but could be fixed by using a phenomenological paradigm. ]]>
