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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 09 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021" : 6 Documents clear
PENGARUH MOTIVASI, PERSEPSI BIAYA, DAN LAMA PENDIDIKAN TERHADAP MINAT MAHASISWA UNTUK MELANJUTKAN PROGRAM PASCASARJANA MAGISTER AKUNTANSI (Studi Kasus Pada Mahasiswa Program Akuntansi Universitas Islam Malang) Rayi Mifta Pradifta; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 09 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims: to analyze the influence of motivation, perception of costs and length of education against the interest of students to continue the Post-Master of Accounting Program. The research method uses quantitative research using population and the particular sample. The method used in collecting data in this study a questionnaire, observation, and library research (documentation). This research was conducted by taking research in the Faculty of Economics and Business Accounting Studies Program University of Islam Malang and use the questionnaire as a basic information gathering. The population of this research is all students S1 8th semester Faculty of Economics and Business Accounting Studies Program University Islam Malang. with a sample of 68 students. The sampling method in this research is to use the easy way (convenience sampling) is to take samples in accordance with the provisions and requirements of a specific sample of the population that is most accessible and available. The analytical tool used: multiple linear regression, t-test, F and coefficient of determination (R2 ). The results of data analysis can be obtained as follows : Variable Motivation , Perceived Costs and Duration of Education has an influence on the student 's interest to continue the Post- Master of Accounting Program, evidenced by the significant of value < 0.05 means that a hypothetical received stating Motivation , Perceived Costs and Duration of Education have influence Student interest to proceed against the Post Master of Accounting Program.Keywords: Motivation, Perceived Costs And Old Education and Student Interests.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE DAN DIVIDEND PAYOUT RATIO TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumsi yang terdaftar di BEI Tahun 2017-2019) Agus Gunawan; Moh. Amin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 09 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the partial and simultaneous effect of Profitability, Liquidity, Leverage, Dividend Payout Ratio variables on the value of manufacturing companies in the goods sector listed on the IDX in 2017-2019. This study uses 4 independent variables, namely Profitability, Liquidity, Leverage and Dividend Payout Ratio and 1 dependent variable, namely Firm Value. The data used in this study is data sourced from the Indonesia Stock Exchange. The sampling technique used is purposive sampling, which is a technique where researchers can determine the number of samples used based on certain criteria. The number of samples used as many as 31 companies. The test results show that partially the Profitability, Liquidity and Dividend Payout Ratio variables have a significant effect on Firm Value while the Leverage variable has no significant effect. Based on the simultaneous test, the variables of Profitability, Liquidity, Leverage, Dividend Payout Ratio showed a significant influence on the Firm Value variable. The coefficient of determination obtained from the test results shows the influence of the independent variable on the dependent variable of 41.3%. While the remaining 58.7% is influenced by other variables outside the study. Keywords: Profitability, Liquidity, Leverage, Dividend Payout Ratio, Firm Value 
PENGARUH PENGETAHUAN PERPAJAKAN DAN SOSIALISASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM SESUAI PP 23/2018 DI KPP PRATAMA MALANG SELATAN Ria Novitasari; Noor Shodiq Askandar; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 09 (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 tax knowledge and socialization on taxpayer compliance on KPP Pratama Malang Selatan. The population of this study is taxpayer KPP Pratama Malang Selatan. The sample used is 95 samples that meet the criteria in the research subject yaer 2021. The analysis method used is multiple regression equation, normality test, classical assumption test., descriptive statistical analysis and hypothesis testing. The results show that tax knowledge and tax socialization affect taxpaer knowledge in KPP Pratama Malang Selatan.Keywords : Tax Knowledge, Tax Socialization, and Taxpayer Compliance.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SUB SEKTOR ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA SEBELUM DAN SAAT PANDEMI COVID-19 Ikbal Hallan Ibrahim; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 09 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study was conducted to determine differences in the financial performance of cigarette sub-sector companies listed on the Indonesia Stock Exchange before and during the COVID-19 pandemic. This type of research is quantitative with a comparative study using purposive sampling method. The data used in this research is secondary data. Data was processed by paired sample t-test. From the results of data processing, it shows that there is no significant difference in the Quick Ratio of cigarette sub-sector companies listed on the IDX between before and during the COVID-19 pandemic. This is indicated by a significant t value of 0.873 > 0.05, there is no significant difference in the Debt to Equity Ratio of cigarette subsector companies listed on the IDX between before and during the COVID-19 pandemic. This is indicated by a significant t value of 0.880 > 0.05, there is no significant difference in the Return on Equity of cigarette sub-sector companies listed on the IDX between before and during the COVID-19 pandemic. This is indicated by a significant t value of 0.209 > 0.05, there is no significant difference in the Total Asset Turnover of cigarette subsector companies listed on the IDX between before and during the COVID-19 pandemic. This is indicated by a significant value of 0.064 > 0.05 Keywords: Covid-19, Quick ratio, Debt to Equity Ratio, Return On Equity, Total asset Turnover.
PENGARUH PENGETAHUAN, SANKSI, DAN KESADARAN PAJAK TERHADAP KEPATUHAN MAHASISWA UNISMA MEMBAYAR PAJAK KENDARAAN BERMOTOR Ary Hutama Putra; Afifudin Afifudin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 09 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the knowledge, sanctions, and awareness of taxes on the compliance of UNISMA students in paying motor vehicle taxes. The independent variables in this study are tacx knowledge, tax sanctions, and tax awareness. While the dependent variable is individual taxpayer compliance. This type of research, because the primary data with data collection methods in the form of a questionnaire via google form. The population in this study were students majoring in accounting, Daculty of Economics and Bussiness, University of Islam Malang, Class of 2017. The data collection technique used the slovin formula. Based on this method the number of students used there are 68 respondents. The hypotheses were tested using descriptive statistical analysis, instrument testing, normality testing, classical assumption test, multiple linear regression analysis, and hypotheses testing using SPSS tools. The results showed that the variables of understanding tax regulations, tax sanctions, and tax awareness had an effect on the compliance of UNISMA students in paying motor vehicle taxes. Keywords: Understanding of Tax Regulations, Tax Sanctions, Tax Compliance, Tax Awareness.
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, KECERDASAN INTELEKTUAL TERHADAP PEMAHAMAN AKUNTANSI (Studi Empiris Pada Mahasiswa Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Islam Malang) Moch Syaifudin; Nur Diana; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 09 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This research was conducted with the aim of knowing the effect of emotional intelligence, spiritual intelligence, and learning behavior on the level of accounting understanding either partially or simultaneously. This research is included in a quantitative research approach that focuses on hypothesis testing, data collection in this study uses a questionnaire distributed to students. The population in this study were undergraduate accounting students class 2017 and 2018 at the Islamic University of Malang, with a total sample of 110 respondents, the sample was selected using the purposive sampling method. The results of this study indicate that partially emotional intelligence has a negative effect on the level of accounting understanding with a significant value. 0.011 <0.05, spiritual intelligence has no significant effect on the level of accounting understanding with a significance value of 0.059 <0.05, intellectual intelligence has no significant effect on the level of accounting understanding with a significance value of 0.395 <0.05. Simultaneously emotional intelligence, spiritual intelligence, and intellectual intelligence significantly influence the level of accounting understanding with a significance value (0.046 <0.05).Keywords : emotional intelligence, spiritual intelligence, and learning behavior

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