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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 8 Documents
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Search results for , issue "Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022" : 8 Documents clear
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI SUBJEK PAJAK DALAM MELAKUKAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN DI KECAMATAN TUREN KABUPATEN MALANG Nadila Putri Hastiti; Anik Malikah; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This research was conducted with the aim of analyzing the factors that influence the subject of taxes in making land and building tax payments in Turen District, Malang Regency. The independent variables are Taxpayer Awareness (X1), Tax Service (X2), Taxpayer Knowledge and Understanding of Taxation (X3), Taxpayer Income (X4), and Tax Sanctions (X5). quantitative and technical multiple linear regression analysis. Data collection was carried out using primary data sources by distributing questionnaires arranged on a five-point Likert scale. The distribution of questionnaires is addressed to taxpayers who have been registered in the DHKP of Turen District. From a population of 58,405            Taxpayers registered with the DHKP, Turen District, using the Slovin formula, the results obtained to be sampled were 618 respondents who met the requirements to be processed. The results showed that the variables of Taxpayer Awareness, Tax Services, Knowledge and Understanding of Taxpayers on Taxation, Taxpayer Income, and Tax Sanctions had a positive and significant effect simultaneously on Tax Subjects in making Land and Building Tax Payments.Keywords: taxpayer awareness, tax services, knowledge and understanding of taxpayers on taxation, taxpayer income, tax sanctions.
PENGARUH FAKTOR MAKRO EKONOMI TERHADAP INDEKS HARGA SAHAM GABUNGAN DENGAN PANDEMI COVID-19 SEBAGAI VARIABEL MODERATING PADA BURSA EFEK INDONESIA Khoirotul Kiptiyah; Nur Diana; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aimed to analyze and test the effect of Inflation, Interest Rates, and Exchange Rates on the Composite Stock Price Index with the covid-19 pandemic as a moderating variable. This study uses a quantitative correlational approach. The location of this research was conducted on the Indonesia Stock Exchange. This research will be conducted in February 2021 until it is completed. The population in this study is the Indonesia Stock Exchange for the period 2018 to 2020. Sampling was carried out based on the purposive sampling method, with predetermined criteria, so 104 samples were obtained. The results of the study state that partially, Inflation, Interest Rates, Exchange Rates, and the Covid-19 Pandemic have a negative effect on the Composite Stock Price Index, and partially Inflation, Interest Rates and Exchange Rates have a negative effect on the Composite Stock Price Index with the covid-19 pandemic as a moderating variable.Keywords: Inflation, Interest Rates, Exchange Rates, Covid-19 Pandemic, and Composite Stock Price Index 
PENGARUH TRANSPARANSI, AKUNTABILITAS DAN PARTISIPASI MASYARAKAT TERHADAP KUALITAS LAPORAN KEUANGAN DESA DI KECAMATAN GONDANG KABUPATEN NGANJUK Novia Rosy Pratiwi; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This paper analyzes the effect of transparency, accountability, and community participation on the quality of village financial reports in the Gondang sub-district, Nganjuk district. The case study in this study is the village apparatus in charge of managing village and community financial reports included in the village consultative body. The number of samples that can be used in this study is 120 respondents. The results of this study using the multiple linear regression analysis methods simultaneously show that the variables of transparency, accountability and public participation significantly affect the quality of financial reports. While partially 1) the transparency variable partially has a significant and positive effect on the quality of financial reports, 2) the accountability variable partially has a significant and positive effect on the quality of financial reports, 3) the community participation variable partially has a significant and positive effect on the quality of financial reportsKeywords: transparency, accountability, society participation, financial statements. 
ANALISIS AKUNTABILITAS, EFEKTIVITAS DAN EFISIENSI PENGELOLAAN ALOKASI DANA DESA DALAM UPAYA PEMERATAAN PEMBERDAYAAN MASYARAKAT (Studi di Desa Pucangarum Kecamatan Baureno Kabupaten Bojonegoro) Ahmad Khoirul Imaduddin; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine and analyze the Accountability, Effectiveness and Efficiency of Village Fund Allocation Management in Efforts to Equalize Community Empowerment (Study in Pucangarum Village, Baureno District, Bojonegoro Regency). The type of research used is qualitative research with descriptive statistical data analysis methods. Data was collected by using observation, interview, and documentation techniques. The results showed that (1) the planning stage of the Village Fund Allocation (ADD) in the village of Pucangarum was in accordance with what was planned by the village government and in accordance with the needs of the community to improve the standard of living of the community (2) the administration of the management of the allocation of village funds in the village of Pucangarum as the manager has tried his best and has referred to Permendagri No. 20 of 2018 from planning to accountability, and for the recording process it is in accordance with the provisions of the law. (3) Accountability for Village Fund Allocation (ADD) in Pucangarum Village with transparency or openness by the village government as ADD manager to the community in the form of information on the use of ADD funds so that positive prejudices arise from village communities towards village officials.”Keywords: Accountability, Effectiveness, Village Fund Allocation (ADD), Community 
PERAN PERANGKAT DESA DAN KOMPETENSI APARAT PENGELOLA DANA DESA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA TAHUN 2021 ( Studi Pada 8 Desa di Kecamatan Amahai, Kabupaten Maluku Tengah) Utami Setya Ningsih; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the influence of the role of village officials and the competence of village fund managers on the accountability of village fund managers. The population in this study is the Amahai sub-district in the Central Maluku district. This study uses primary data. The method of collecting data in this study was through questionnaires given directly to respondents. In this study, there were 32 respondents. Data analysis used multiple linear regression. The results showed that the variables of the Role of Village Apparatus and Competence of Village Fund Management Apparatus simultaneously affected the Accountability of Village Fund Management. The Role of Village Apparatus variables does not affect Village Fund Management Accountability. The Competence of Village Fund Management Apparatus variable positively and significantly affects Village Fund Management Accountability.Keywords: Role of Village Apparatus, Competence, Village Fund Manager
PENGARUH RELIGIUSITAS TERHADAP KINERJA PEGAWAI MELALUI NIAT WHISTLEBLOWING (Studi Pada Karyawan Badan Usaha Non Akademik Universitas Brawijaya) Istiqomah Nur Frida; M. Cholid Mawardi; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

Fraud is a latent danger that threatens the survival of an organization/company to the state. Efforts to minimize the risk of fraud (fraud) organizations implement various policies, one of which is through whistleblowing. The level of religiosity is one of the factors in a person's whistleblowing actions. The study aims to analyze the level of religiosity affect the intention of employees/employees in whistleblowing on employees of Non-academic business entities Brawijaya University. The method used is quantitative explanatory research method with a sample of 60 people from 220 employees in BUNA. The results of this study religiosity significantly affect the performance of employees. Religiosity has no significant effect on the intention of whistleblowing. Intention to do whistleblowing significantly affect employee performance. Whistleblowing intentions cannot mediate the influence between religiosity on employee performance at BUNA. The limitation of this study is the return of the research questionnaire that is not 100% that is only 75% of the distributed and the study only focuses on BUNA only so that the coverage is still less extensive. Research variables taken should be more varied, not just religiosity, whistleblowing, and employee performance. On the other hand, the suggestion that can be given to more researchers is that it is expected that more researchers can increase the observation period and add independent variables. In addition, further researchers were able to increase the number of respondents in the study and expand the scope of research.Keyword: Fraud, Profitability, Whistleblowing
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUH KINERJA SISTEM INFORMASI AKUNTANSI DI MASA PANDEMI COVID-19 (Studi Kasus Pada Usaha Mikro Kecil Menengah di Kota Mojokerto) Faizatur Hafidhoh; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aimed to determine the effect of user involvement, personal technical ability, training and education, and top management support on accounting information system performance. This study uses a quantitative approach. The sample used in this study uses the purposive sampling method. Analysis of data testing with Multiple Linear Regression Methods. This research shows that Personal technical ability has a significant positive effect on accounting information system performance. Training and education have a significant positive effect on the performance of accounting information systems. Top management support has a significant positive effect on accounting information system performance. Keywords: User involvement, Personal technical skills, Training and Education, Top management support 
IMPLEMENTASI PENGENDALIAN INTERNAL DALAM MENDETEKSI PENCEGAHAN FRAUD PADA RS ISLAM UNISMA Lika Yunistiyawati; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study was conducted to determine the effect of the internal control system at the Islamic Hospital of UNISMA on fraud. This research was conducted at the UNISMA Islamic Hospital with a total of 6 informants, namely 1 main informant, 1 key informant and 4 supporting informants. Data collection in this study was done by interview, observation and documentation. The data analysis technique in this research is descriptive qualitative analysis.The results of this study indicate that internal control at the UNISMA Islamic hospital has been running well, this is indicated by the application of internal control elements whose results are visible and can be utilized. internal control at the UNISMA Islamic hospital that is able to minimize, prevent and detect fraud.Keywords : internal control, fraud prevention, UNISMA Islamic hospital

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