cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 1 
Search results for , issue "Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021" : 6 Documents clear
PERBANDINGAN RETURN DAN RISK SAHAM SYARIAH DENGAN SAHAM NON SYARIAH SELAMA PANDEMI COVID-19 DI INDONESIA (Studi Kasus pada Jakarta Islamic Index dan IDX30) Verna Diarawati; Maslichah Maslichah
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (404.767 KB)

Abstract

This study aims to find out the comparison and analysis of return and risk of sharia stocks with non-sharia stocks during the covid-19 pandemic in Indonesia precisely in January to June 2020 with case studies on the Jakarta Islamic Index and IDX30. This research is a quantitative research with a type of comparative descriptive research that is research by comparing one or more variables against different samples, which use return and risk on JII index, and IDX30 Index as a comparison. In quantitative research, sample determination can use a purposive sampling method with 14 companies registered in Jakarta Islamic Index (JII) and 10 companies listed on IDX30 index. The results of this study showed that from the Independent Sample t Test hypothesis test that there is no significant difference between the return and risk of sharia stocks and non-sharia stocks that are consistent in the list of JII index and IDX30 index.Keywords: Return, Risk, sharia stocks, non-sharia stocks
ANALISIS EFEKTIVITAS PENERAPAN INSENTIF PAJAK PMK 44 TAHUN 2020 PADA MASA PANDEMI COVID-19 DALAM UPAYA PEMULIHAN CASH FLOW (Studi Kasus Pada PT.ABC) Sinta Ustantini; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (451.178 KB)

Abstract

The COVID-19 pandemic has a very significant impact on the domestic economy of the nation-state and the existence of MSMEs (Micro, small and medium enterprises). The government has issued incentives and tax facilities that can be utilized by taxpayers. The purpose of this study was to determine the implementation of Minister of finance regulations Number 44 (PMK 44) tax incentives in 2020 during the Covid-19 pandemic, which was effective in efforts to restore cash flow at PT.ABC. This research is a comparative descriptive research type with quantitative calculations by describing comparing the reality and circumstances of an object under study. The implementation of Minister of finance regulations Number 44 (PMK.44) in 2020 can restore PT.ABC’s cash flow supported by an increase in PT.ABC’s profit. However, this recovery is still very ineffective in accordance with the standard measure of effectiveness according to the R&D reference for the Ministry of Home Affairs due to the increase in the final cash balance of 31 December 2020 PT ABC is only by 1.4%.Keyword : Tax Incentives, government born income tax, MSMEs.
PENGARUH UKURAN DEWAN PENGAWAS SYARIAH DAN ISLAMIC CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (Studi Pada Bank Umum Syariah Periode 2015-2019) Khasanatul Lailiyah; Maslichah Maslichah; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.578 KB)

Abstract

This research is used to analyze the influence of the size of the supervisory board of sharia and Islamic Corporate Governance, which is proxied by Investment Account Holders, the duties and responsibilities of DPS and sharia compliance on the for 2015-2019. Sample in this study consisted of 10 companies with 50 total data. The method of analysis in this study uses multiple regression analysis. Based on the results of the simultaneous testing, it is known that and Islamic corporate governance has an effect on ISR disclosure and partially the size of the sharia supervisory board has a negative effect and IAH has a positive effect on ISR disclosure, while SSB's duties and responsibilities and Sharia compliance do not affect ISR disclosure in commercial banks. Sharia is registered by the Financial Services Authority for the period 2015-2019.Keywords : Sharia supervisory board size, Islamic corporate governance, Islamic social reporting disclosures
PENGGUNAAN MODEL SPRINGATE, OHLSON, ALTMAN Z-SCORE, DAN GROVER SCORE UNTUK MEMPREDIKSI FINANCIAL DISTRESS PADA MASA PANDEMI COVID 19 (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Eka Yuni Wulandari; Maslichah Maslichah
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.52 KB)

Abstract

This study to find out and analyze companies that experience financial distress and non-financial distress. The financial distress analysis in this study used four predictive models, namely Springate, Ohlson, Altman Z-Score, and Grover Score models. The sample in the study is data from manufacturing companies registered with IDX during COVID-19 pandemic precisely in the third quarter of 2020 for the nine-month period ended September 30, 2020. The analysis method used is the equation of the four financial distress prediction models. The results of the analysis using the Springate Model equation there are 45 manufacturing companies predicted to experience financial distress and 28 manufacturing companies are predicted to experience non-financial distress. The Ohlson Model Equation shows that there are 24 manufacturing companies predicted to experience financial distress and 49 manufacturing companies are predicted to experience non-financial distress. The Altman Z-Score Model Equation shows that there are 12 manufacturing companies predicted to experience financial distress, 15 manufacturing companies are predicted to experience grey areas and 46 manufacturing companies are predicted to experience non-financial distress. The Grover Score Model Equation shows that there are 8 manufacturing companies predicted to experience financial distress and there are 65 manufacturing companies predicted to experience non-financial distress. Keywords : financial distress, Springate, Ohlson, Altman Z-Score,  Grover Score.
DAMPAK COVID-19 TERHADAP HARGA SAHAM GABUNGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Melly Meilani; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.517 KB)

Abstract

This study aims to determine the impact of Covid-19 on the price of joint stock listed on the Indonesia stock exchange. The population used in this study are all companies listed on the Indonesia Stock Exchange (BEI) and also listed as IDX30 index companies. Number of samples are 30 companies. The data analysis method used was the Wilcoxon Signed Ranks Test. The results of hypothesis testing using the Wilcoxon Signed Ranks Test show that the average Composite Stock Price Index before and after the announcement of the Covid-19 Pandemic shows an asymptotic significance value (2-tailed) of 0.005. This value < 0.05, which means that H0 is rejected and H1 is accepted. This means that there are differences before and after the announcement of the Covid-19 Pandemic against the Composite Stock Price Index on the IDX30 Index. Keywords : Covid-19 Pandemic Events, Composite Stock Price Index
PENGARUH PENERAPAN PENGENDALIAN INTERNAL DAN PERSONAL CULTURE TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Kasus Pada Usaha Furniture Siro Pagar Abadi Malang) Anissa Trias Febrianti; Noor Shodiq Askandar; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.652 KB)

Abstract

The tendency to cheat accounting is common in new companies or businesses that even go public. There are many things that could affect the lack of optimal internal control of a company and the lack of level of personal honesty in an employee's terms. The research was intended to see and analyze the effects of applying internal and personal culture control to the tendency to cheat accounting. Based on the results of test t studies, there have been significant effects between the variables of the application of internal and personal control. And test f shows a common influence on the tendency to cheat accounting. Meaning that the higher the level of internal control of the company or the effort and effort to create a positive personal culture environment is expected to make it a corporate strategy in the minimize of the disproportionate tendency to accounting to a company.Keywords: Tendency to Cheat Accounting, To Apply Internal Control, Personal Culture.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2021 2021


Reset
Filter By Issues
All Issue Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023 Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023 Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi Februari 2023 Vol 11, No 12 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 11 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 11 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 10 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 10 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 11, No 01 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022 Vol 11, No 01 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022 Vol 10, No 14 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 13 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 12 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 11 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 10 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 09 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 03 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 03 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021 Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021 Vol 9, No 12 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 11 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 10 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 09 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 08 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 07 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 06 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 9, No 06 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020 Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020 Vol 8, No 11 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 10 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 09 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 08 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 07 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 06 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 05 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019 Vol 8, No 05 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019 Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019 Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019 Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019 Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019 Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Juni 2019 Vol 7, No 12 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 11 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 10 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 09 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 08 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 07 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 06 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 05 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018 Vol 7, No 05 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018 Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018 Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018 Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 7, No 01 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018 Vol 7, No 01 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018 Vol 6, No 10 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 09 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 08 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 07 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 06 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 05 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 04 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 03 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 02 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6, No 01 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017 Vol 6 (2017): e_Jurnal Ilmiah Riset Akuntansi More Issue