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Ahmad Murtaqi
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adm_aktfeb@unisma.ac.id
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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 4 Documents
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Search results for , issue "Vol 10, No 14 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021" : 4 Documents clear
PENGARUH DISIPLIN BELAJAR DAN LINGKUNGAN TEMAN SEBAYA TERHADAP PRESTASI BELAJAR MAHASISWA PROGRAM STUDI AKUNTANSI DI UNIVERSITAS ISLAM MALANG, UNIVERSITAS ISLAM NEGERI MALANG, DAN UNIVERSITAS MUHAMMADIYAH MALANG Lutfiyah Lutfiyah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 14 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to examine the significant effect of learning discipline and peer environment on student achievement in accounting study programs at the Malang Islamic University, the Malang State Islamic University, and the Malang Muhammadiyah University. The population in this study were students of the Faculty of Economics & Business UNISMA, UIN, UMM Accounting class 2018, the sampling was carried out as many as 280 students. This study uses a quantitative approach, in collecting using a questionnaire and data analysis using descriptive statistics and multiple linear regression. The results showed that there was a significant influence between learning discipline and peer environment on student achievement in the accounting study program at the Malang Islamic University, the Malang State Islamic University, and the 2018 Muhammadiyah University of Malang.Keywords: learning discipline and peer environment and student achievement
PENGARUH KOPLEKSITAS TUGAS DAN LOCUS OF CONTROL TERHADAP KEPUASAN KERJA AUDITOR (Studi di kantor akuntan publik (KAP) HABIB BASUNI DAN HERYADI Surabaya) Abdul Navir Bil’id Bafadal; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 14 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The aims of this study are: 1) to analyze the effect of task complexity and locus of control on auditor job satisfaction. 2) Analyzing the effect of task complexity on auditor job satisfaction and 3) Analyzing the effect of locus of control on auditor job satisfaction. This research is included in explanatory research, because this study aims to test a theory, using a population of 35 auditors based on the Public Accounting Firm (KAP) Habib Basuni and Heryadi Surabaya. The data analysis technique used multiple linear regression analysis. Based on the output of the research and discussion that has been carried out, the following conclusions can be drawn: 1) There is an effect of task complexity and locus of control on auditor job satisfaction, by using increased task complexity and locus of control, auditor job satisfaction will increase. 2) The results of the analysis show that there is still an effect of task complexity on auditor job satisfaction, which means that by increasing the ability of employees to complete task complexity, the auditor's job satisfaction will increase. 3) There is a locus of control effect on the auditor's job satisfaction, is using an increase in locus of control, the auditor's job satisfaction will increase.Keywords: Task Complexity, Locus Of Control & Auditor Job Satisfaction
PENGARUH COVID-19 TERHADAP HARGA DAN RETURN SAHAM (Studi Empiris Pada Perusahaan Sektor Kesehatan Yang Terdaftar di Bursa Efek Indonesia) Khumairoh Ulin Nihayah; Anik Malikah; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 14 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of the COVID-19 pandemic on stock prices and stock returns in health sector companies listed on the IDX.  Quantitative research method with the type of research is explanatory research. The population in this study were 12 health sector companies listed on the Indonesia Stock Exchange (IDX) and a sample of 10 companies was obtained using purposive sampling technique. The results in this study indicate that the Covid-19 pandemic through sales growth proxies has no effect on stock prices and the Covid-19 pandemic through sales growth proxies affects stock returns for the observation period in the second quarter of 2020 - first quarter of 2021 in health sector companies listed on the IDX. Keywords: Covid-19 pandemic, sales growth, stock prices and stock returns. 
DETERMINAN PEMILIHAN METODE AKUNTANSI PERSEDIAAN PADA PERUSAHAAN TEKSTIL DAN GARMEN DI BEI (Periode 2017-2019) Kirana Yuri Aprilia Maharani Dewi; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 14 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.638 KB)

Abstract

ABSTRACTThe research purpose to analyze the factors that work on the selection of  inventory accounting methods at  textile and garment companies listed on the Indonesia Stock Exchange. Firm variability, firm size, and current ratio are 3 independent variables that become element that work on the selection of accounting methods. While the inventory accounting methods (FIFO and average) is the dependent variable.The research sample used is textile and garment companies based on predetermined criteria (purposive sampling method). Through this purposive sampling method, a total of 8 textile and garment companies were listed on the Indonesia Stock Exchange for 3 periods from 2017 to 2019. The approach used in this study was quantitative with logistic regression analysis techniques.The test results using logistic regression from this study indicate that the 3 independent variables (company variability, company size and current ratio) significantly affect the selection of inventory accounting methods in textile and garment companies listed on the Indonesia Stock Exchange (IDX). Keywords : Firm Variability, Firm Size, Current Ratio, Inventory Accounting Methods

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