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Ahmad Murtaqi
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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 6 Documents
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Search results for , issue "Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021" : 6 Documents clear
PENGARUH PENGENDALIAN INTERN, KOMPETENSI SUMBER DAYA MANUSIA DAN PEMAHAMAN GOOD GOVERNANCE TERHADAP KINERJA PEMERINTAH DAERAH PADA KABUPATEN MALANG (Studi Kasus Pada Organisasi Perangkat Daerah di Kabupaten Malang) Lavita Safitri Ramadhany; Dwiyani Sudaryanti; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the effect of internal control, competence of human resources and understanding of good governance on the performance of local government in Malang Regency. The case study in this research is the regional apparatus organization in Malang Regency. This study uses purposive sampling technique in determining the sample and obtained as many as 40 respondents. The data analysis technique in this study used multiple linear regression analysis. The results of this study are simultaneously variables of internal control, human resource competence, and understanding of good governance have an influence on the performance of local governments. Partially, internal control affects the government's financial performance. And partially the variable of human resource competence has an effect on the performance of local government. Good governance partially has an influence on local government performance.Keywords: internal control, human resource competence, good governance, local government performance.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN INDUSTRI BARANG DAN KONSUMSI SUB SEKTOR ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) (Studi Kasus pada PT. Bentoel Internasional Investama Tbk dan PT. Wismilak Inti Makmur Tbk Periode 2016-2020) Siti Jainab Lukfiatih Bugis; Dwiyani Sudaryanti; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The success of a company in running its business can be seen from the company's financial performance which can be seen from the reports that describe the company's finances from a certain period. The good and bad condition of the company can be seen from the analysis of the company's financial statements. In this case, ratio analysis can be used to provide an overview of the financial performance of the financial performance regarding the sustainable development of the company the company does business. This study aims to find out how the performance comparison of financial ratios at the company PT. Bentoel Internasional Investama Tbk and PT. Wismilak Inti Makmur Tbk. The data analysis method used in this study is a quantitative descriptive analysis method using financial ratios. The results of this study indicate that in terms of the Liquidity Ratio Proxy Current Ratio and the Solvency Ratio Proxy Debt to Asset Ratio there is a significant difference and in terms of the ratio of the Total Assets Turnover Proxy Activity and the Profitability Ratio of the Return on Equity Proxy there is no significant difference.Keywords: financial performance; Liquidity Ratio Proxy Current Ratio; Solvency Ratio Proxy Debt to Asset Ratio; Proxy Activity Total Assets Turnover; Profitability Ratio Proxy Return on Equity.
PENILAIAN EFISIENSI INVESTASI SAHAM YANG TERINDEKS SAHAM SYARIAH DENGAN METODE CAPITAL ASSET PRICING MODEL (CAPM) (Sektor Industri Barang Konsumsi Pada Indeks Saham Syariah Indonesia Periode Agustus 2018-Juli 2020) Musthofa Kamal Al Firdausi; Noor Shodiq Askandar; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to describe the efficiency of stock investment by using the CAPM (Capital Asset Pricing Model) as an investment decision-making selection. Investments in the capital market generally have higher returns than investments in the financial markets. Sometimes an investor is confused in choosing which shares to buy, this study describes the CAPM with efficient and inefficient grouping in the consumer goods industry sector. The CAPM method of this research is based on shari’a using the SBIS rate of return, so that Muslim investors continue to invest with Islamic teachings. This research technique uses documentation data collection with secondary data. The sample used in this study was 28 Islamic stocks whose criteria for consistent Islamic stocks were included in the ISSI (Indonesian Sharia Stock Index) for the period August 2018 - July 2020.Keyword : stock; shari’a; efficient; SBIS; SCAPM.
PENGARUH KESADARAN WAJIB PAJAK, SOSIALISASI PERPAJAKAN, SISTEM ADMINISTRASI PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK PENGHASILAN DI KPP WILAYAH MALANG SELATAN (Studi Kasus Pada Kantor Pelayanan Pajak Pratama (KPP) Malang Selatan yang berada di Jl. Merdeka Utara No. 3, Kiduldalem, Kec. Klojen, Kota Malang Jawa Timur 65119) Alifia Udlhiyana Shifa; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the effect of taxpayer awareness, tax socialization, tax administration system, and tax sanctions on taxpayer compliance in paying income tax at KPP Pratama South Malang Region. The case study in this research is the Primary Tax Service Office (KPP) of South Malang which is located at Jl. Merdeka Utara No. 3, Kiduldalem, Kec. Klojen, Malang City, East Java 65119. The sampling method used purposive sampling. The data analysis method used multiple linear regression. samples that can be taken as many as 110 respondents. The results of the study are taxpayer awareness, tax socialization, tax administration systems, and tax sanctions simultaneously have a significant effect on taxpayer compliance in paying income tax. Taxpayer awareness partially has no effect on taxpayer compliance in paying income tax. Tax socialization partially has no effect on taxpayer compliance in paying income tax. The Tax Administration System partially has a positive effect on taxpayer compliance in paying income tax. Tax sanctions partially have a positive effect on taxpayer compliance in paying income tax. Keywords: Taxpayer Awareness, Tax Socialization, Tax Administration, Tax Sanctions, Taxpayer Compliance
FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT MENGGUNAKAN UANG ELEKTRONIK BERDASARKAN MODEL UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY (UTAUT) (Studi Pada Masyarakat Kota Malang) Anis Rochmawati; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

Every year the total issuer, electronic money, total transactions, and total electronic money infrastructure in Indonesia always increases. Recorded that until 2019 there were 38 electronic money issuing companies. From the potential users of electronic money in the community, there is a gap with the behavior of using electronic money. Therefore the focus in this research is the use of information technology with electronic money objects to adapt the UTAUT model to determine how much influence the performance expectations, business expectations, and social influences and conditions that facilitate the interest in using electronic money in the city of Malang. This research used a descriptive quantitative method. The `population of this research is all Malang city people with 115 samples and through a purposive sampling method. Data analysis through the Outer Model and Inner Model test stages in the Partial Least Square (PLS) analysis method. This study's results indicate that the variable performance expectations, business expectations, social influence, and behavioral interest have a positive effect on the interests of the people of Malang using electronic money. Benefits for stakeholders, especially governments & service providers, to always expand the Cooperation network with merchants so that the public can use electronic money in various places.Keywords : Performance Expectancy, Effort Expectancy, Social Influence, Facilitating Conditions, Behavioral Intention, Use Behaviour, Electronic Money.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAk) (Studi Pada Mahasiswa Akuntansi FEB Universitas Islam Malang Angkatan 2016-2017) Muh. Baiturrahman; Abdul Wahid Mahsuni; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study was conducted to determine the effect of career motivation, quality motivation and economic motivation on students' interest in taking the Accounting Profession Education (PPAk). This research was conducted on students majoring in accounting at the Islamic University of Malang. The data collection method used in this study was to distribute questionnaires to respondents in the form of written questions. The sample used in this study were active undergraduate students (S1) in the 2016-2017 Accounting study program, Faculty of Economics and Business. This study uses 100 respondents majoring in accounting students at the Islamic University of Malang. The data analysis method used in this study used multiple linear regression analysis. The results of this study indicate that the variables of career motivation, quality motivation and economic motivation have a positive effect on students' interest in following the Accounting Profession Education (PPAk). Keywords: career motivation, quality motivation and economic motivation and student interest in the Accounting Professional Education (PPAk)

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