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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 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022" : 6 Documents clear
PENGARUH MOTIVASI INVESTASI DAN PENGETAHUAN INVESTASI TERHADAP MINAT INVESTASI DI PASAR MODAL PADA MAHASISWA FEB UNISMA DIMASA PANDEMI Ilham Muhammad Aurum Mulyono; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study is to determine the effect of investment motivation and investment knowledge on the investment interest of students of the Faculty of Economics and Business, Islamic University of Malang in the capital market. The population in this study were accounting students of the Faculty of Economics and Business, Islamic University of Malang, class of 2018 - 2020. The sample used was accounting students of Faculty of Economics and Business, Islamic University of Malang, Class of 2018 - 2020 who had taken the Capital Market Money Market course. The sampling technique in this study was purposive sampling technique and the number of samples selected was 92 respondents. data collection in this study using the questionnaire method. The data analysis method in this study used multiple linear regression analysis using the SPSS 16 application. The tested data used were concurrent hypothesis testing (f), determinant coefficient (r2) and partial test (t). based on the results of research and test results that have been carried out, it shows that simultaneously the investment motivation variabel and investment knowledge have a significant effect on the investment interest variabel.Keywords: investment motivation, investment knowledge, investment interest, capital market money market
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL DALAM PEMBERIAN KREDIT PADA KOPERASI PEGAWAI REPUBLIK INDONESIA “GURU” SUMBERMANJING WETAN Hendri Kurniawan; Moh. Amin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

The accounting information system and the internal control system are a unity that is equally binding into two inseparable parts. Therefore, accounting information systems and internal control systems are two things that are needed and important, especially in financial institutions for the process of implementing credit. An accounting information system and internal control system can support company activities to run more effectively and efficiently. In financial institutions, the use of credit is not as expected, there are many problems that must be corrected, one of which is often non-performing loans, namely bad loans. The purpose of the research that is expected by the researcher is to find out regarding the application of accounting information systems and internal control systems in the employee cooperatives of the Republic of Indonesia "guru" Sumbermanjing Wetan and whether the application of accounting information systems and internal control systems is effective enough to avoid risks in granting credit. at the Indonesian republican employee cooperative "guru" Sumbermanjing wetan. This research uses a descriptive method. Descriptive method is a research method that seeks to solve problems or answer various questions from the problems being faced. The results of this study The decision making process of credit requests is not adequate. This can be seen from the analysis process at the time of making credit decisions that are not appropriate according to what was informed by one of the informants obtained at the cooperative. If the credit analysis process and credit decisions are not adequate, it will allow the emergence of bad loans.Keywords: Accounting Information System, Internal Control, Credit, Cooperative 
FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITAS DAN OBYEKTIVITAS AUDITOR PADA KANTOR AKUNTAN PUBLIK LOMBOK TIMUR Lisa Mariantini; Dwiyani Sudaryanti; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This research was conducted to determine the factors that can affect the integrity and objectivity of auditors working at the East Lombok Public Accounting Firm. Which of these factors are Auditor Quality, Audit Fee, Audit Period. The sample in this study is an auditor who works in a public accounting firm. The type of research in the preparation of this thesis is correlational research. The analytical method used is Multiple Linear Regression with SPSS 23 Software For Windows. Based on the results of research and discussions that have been carried out, it can be concluded that Auditor Quality has no significant effect on Auditor Integrity and Objectivity, Audit Fee has a significant effect on Auditor Integrity and Objectivity, and Audit Period has a significant effect on Auditor Integrity and Objectivity.Keywords: Integrity, Objectivity, Auditor Quality, Audit Fee, Audit Period.
PENGARUH TIME BUDGET PRESSURE, KOMPETENSI AUDITOR DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (Studi Kasus Pada KAP Kota Malang) Uhela Mawadati; Nur Diana; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study examines the effect of time budget pressure, competence, and auditors' independence on audit quality. The population in this study are auditors who work at the Public Accounting Firm in Malang City. A total of 60 respondents were successfully collected using the purposive sampling technique. The data used are primary in the form of questionnaires distributed to the auditors of each Public Accounting Firm in Malang. Data analysis was used using Multiple Linear Regression Analysis with the Statistical Package for the Social Science (SPSS). The test results show that time budget pressure, auditor competence, and auditor independence influence audit quality. Meanwhile, partially time budget pressure does not affect audit quality. However, the variables of auditor competence and auditor independence have a significant positive effect on audit quality.Keywords: audit quality, time budget pressure, competence, and independence of auditors.
PENGARUH FAKTOR KEPERILAKUAN TERHADAP PENGGUNAAN SISTEM AKUNTANSI KEUANGAN DAERAH (Studi pada Badan Keuangan dan Aset Daerah Kabupaten Malang) Gadis Ananda; Dwiyani Sudaryanti; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of behavioral factors on the use of regional financial accounting systems in Malang Regency. The variables used in this study are Attitudes, Emotions, and Motivations towards the Regional Financial Accounting system. The sample in this study were 50 employees of the Malang Regency BKAD. From the results of the test using multiple linear regression, the results obtained simultaneously that the Attitude, Emotion, and Motivation variables have an effect on the Regional Financial Accounting System. Partial Testing Results show that Emotions have no effect on the Regional Financial Accounting System.Keywords: Regional Financial Accounting System, Attitude, Emotion, Motivation 
PENGARUH LINGKUNGAN, PENDIDIKAN KEWIRAUSAHAAN, DAN PENGGUNAAN E-COMMERCE TERHADAP PENINGKATAN MINAT BERWIRAUSAHA MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS ISLAM MALANG Hendriyanto Rusli; Noor Shodiq Askandar; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of the environment, entrepreneurship education, and the use of e-commerce to increase interest in entrepreneurship. The object of this research is the students of the Faculty of Economics and Business, Islamic University of Malang with a sample of 84 students with notes that have taken entrepreneurship courses. The sampling technique used was purposive sampling. Data collection techniques using questionnaires and data analysis tools. Based on the results of research analysis partially the environment has a significant effect on interest in entrepreneurship. While partially entrepreneurship education has a significant effect on interest in entrepreneurship. While partially e-commerce has a significant effect on interest in entrepreneurship.Keywords: Entrepreneurship Education, E-Commerce and Interest in Entrepreneurship

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