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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 7 Documents
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Search results for , issue "Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022" : 7 Documents clear
ANALISIS FAKTOR RELIGIOSITAS, PENGETAHUAN EKONOMI SYARIAH, DAN MOTIVASI INVESTASI TERHADAP MINAT INVESTASI SAHAM SYARIAH PADA MAHASISWA AKUNTANSI (Studi Kasus Pada Mahasiswa Akuntansi Di Kota Malang) Dita Dwi Lestari; M. Cholid Mawardi; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study was conducted to determine the effect of religiosity factors, knowledge of Islamic economics, and investment motivation on interest in Islamic stock investment in accounting students. This research was conducted on accounting students class 2018 at the University of Islam Malang, Maulana Malik Ibrahim State Islamic University and the University of Muhammadiyah Malang who have customer fund accounts (RDN). The sampling method was a purposive sampling order to obtain a sample of 100 respondents who had met the sample criteria. In this study using multiple linear regression analysis methods using the SPSS 16.0 application as an analytical tool in this study. The results showed that the religiosity variable partially had a positive and significant effect on interest in Islamic stock investment. The variable knowledge of Islamic economics partially has a positive and significant effect on interest in Islamic stock investment. The investment motivation variable partially has a positive and significant effect on the interest in Islamic stock investment. The variables religiosity, knowledge of Islamic economics, and investment motivation together have a significant effect on interest in Islamic stock investment. Keywords: Religiosity, Islamic Economics, Investment, Motivation, Islamic Stock 
PENGARUH FAKTOR FINANSIAL (LEVERAGE, UKURAN PERUSAHAAN DAN PROFITABILITAS) TERHADAP PENGHINDARAN PAJAK SAAT MASA PANDEMI COVID-19 PADA PERUSAHAAN LQ 45 (Studi Empiris Laporan Triwulan II,III,IV 2020 Dan I,II 2021 Pada Perusahaan LQ 45 Yang Terdaftar Di BEI) Rensi Dwi Maharani; Anik Malikah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to find out how Financial Factors Effect (Leverage, Company Size And Profitability) On Tax Avoidance During Covid-19 Pandemic In Lq 45 Companies, either simultaneously or partially. All LQ 45 companies in quarter II, III, IV 2020-I, II 2021 were selected as the population, for sampling the researchers chose to use purposive sampling with certain criteria, and obtained 27 companies as samples. This research is classified as quantitative research and data collection uses the documentation method by collecting quarterly financial statements of each company, multiple linear regression analysis is the data analysis method in this study and the tests used are descriptive statistical tests, normality tests, classical assumption tests, and hypothesis testing. . The results of the study prove that Leverage, Company Size and profitability have a significant simultaneous effect on tax avoidance during the covid 19 pandemic, Leverage and Profitability partially affect tax avoidance during the COVID-19 pandemic, while company size does not partially affect tax avoidance during the COVID-19 pandemic.     Keywords: Leverage, company size, profitability and tax avoidance.
PENGARUH PROFITABILITAS, GCG, DAN LEVERAGE TERHADAP AGRESIF PAJAK PADA PERUSAHAN LQ45 YANG TERDAFTAR DI BEI PADA TAHUN 2019-2020 Zulfa Afifah; Anik Malikah; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to prove how the influence of Profitability, Good Corporate Governance, and Leverage on Tax Aggressiveness in LQ45 companies listed on the IDX in 2019-2020. The sample in this study were companies listed on LQ45 in 2019-2020 which were published through the official website of the Indonesia Stock Exchange, namely www.idx.co.id The sampling in this study used the purposive sampling method while the data analysis technique used in this study was a test. descriptive statistics, normality test, classical assumption test, multiple linear regression analysis, and hypothesis testing with a significant level (α) of 0.005. The results of this study indicate that independent commissioners, audit committee, and managerial ownership have no effect on tax aggressiveness. Meanwhile, profitability and leverage have a significant effect on tax aggressiveness.Keywords: profitability, independent commissioners, audit committees, managerial ownership, and leverage and tax aggressiveness
PEMANFAATAN INSENTIF PAJAK TERHADAP KEBERLANGSUNGAN USAHA PADA UMKM YANG TERDAMPAK COVID-19 Emma Sukma Zulmida; Abdul Wahid Mahsuni; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

The government's efforts in order to maintain business continuity while at the same time saving the national economy by implementing various socio-economic policy programs, one of which is the tax incentive policy contained in PMK Number 44/PMK.03/2020 concerning Tax Incentives for Taxpayers Affected by the Corona Virus Disease Pandemic. With the hope that tax incentives can be utilized and help UMKM actors affected by COVID-19 in maintaining business continuity.This study aims to determine the significant effect of partial use of tax incentives on the continuity of UMKM affected by COVID-19. With a registered UMKM population and taking advantage of tax incentives at KPP Pratama North Malang. The research method used is quantitative method and the data collection method is using a questionnaire. The data analysis method used simple regression analysis, and the tests used were descriptive statistical tests, data quality tests, classical assumption tests and hypothesis testing. The results of the study prove that the use of tax incentives has a partial positive effect on the sustainability of UMKM affected by COVID-19.Keywords: Tax Incentives, UMKM, Business Continuity, and Impact Covid-19.
ANALISIS PERKEMBANGAN KONDISI KESEHATAN KEUANGAN DAERAH MELALUI PENGUKURAN INDIKATOR KONDISI KEUANGAN PERMENDAGRI NO 19 TAHUN 2020 (STUDI KASUS KOTA PROBOLINGGO TAHUN 2017-2020) Karisma Karisma; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to show it based on measurements of financial position indicators of Permendagri Number 19 of 2020, indicators of short-term solvency and long-term solvency have a trend that is still fluctuating but not too significant and the ratio value is close to or exceeds number 1 so that it indicates that the City of Probolinggo is still able to deal with matters related to operational expenses and obligations, both long term and short term. Then related to the solvency indicators of the Probolinggo city service, there is a trend that tends to increase every year, meaning that the expenditures spent, especially those related to serving the community by the Probolinggo City government, are getting better, however, this assessment indicator should also be applied to assess accuracy in terms of service delivery to the community. While related to financial conditions before and during the pandemic, Pprobolinggo City’s income tends to decrease overall compared to the previous Covid-19 pandemic, the decline was due to transfer income originating from balancing funds and transfer income from the provincial government.Keywords : Indicators of Conditions Finance, Local Government, Permendagri No 19 of 2020, Dimensions
AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA DALAM UPAYA MENINGKATKAN PEMBANGUNAN DAN PEMBERDAYAAN MASYARAKAT DI DESA SUKABANJAR LAMPUNG Wulan Anggun Rahma Juita; Junaidi Junaidi; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This research was conducted to determine the extent of accountability fot the management of village found allocations in an effort to improve development and empowerment of rural communities at the planning, administration, and accountability stages. This research was conducted in Sukabanjar Village, with the number  of informants as many as 3 people namely the village head, secretary, and treasurer. Data collection was done trough interviews and questionnaires. The data analysis technique used in this research is qualitative descriptive analysis. The results of the study show that the accountability of village fund allocation management is good in accordance with Permendagri No 133 of 2014. The implementation stage has been carried out by the activity implementing team, the development and community empowerment stage has been running in an orderly manner and the reporting is in accordance with the standards. The reporting stage the village head reports the realization of the use of the budget to the local government, village deliberation bodies and the community.Keywoards : Good governance, Planning, Administration Accountability for Village Found Allocation.
ANALISA KELAYAKAN USAHA PENGGILINGAN PADI “SRI REZEKI“ DI DESA SUMBERAGUNG KABUPATEN BANYUWANGI Ida Rosinta; Dwiyani Sudaryanti; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to analyze the feasibility of the Rice Milling Business in Sumber Agung Village, Banyuwangi Regency. This research is a research with qualitative data, the data used are primary data and secondary data. Business feasibility analysis in this study uses Benefit Cost Ratio (B/C), Net Present Value (NPV), Internal Rate of Return (IRR), and Break Event Point (BEP.  Data was collected using the methods of observation, interviews, and documentation. The results of this study are based on the B/C Ratio indicator with the results of 2.57 that the Sri Rezeki milling business is profitable, based on the NPV with the results of 386,013,739, the Sri Rezeki business is feasible to operate, based on the IRR with the results of 22.3%, the business is feasible to operate. cultivated, and based on BEP with a result of 149.69, the business is in a profitable position. So overall that Sri Rezeki's rice milling business is feasible to run.Keywords : Benefit Cost Ratio (B/C), Net Present Value (NPV), Internal Rate of Return (IRR), Break Event Point (BEP)

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