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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 6 Documents
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Search results for , issue "Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022" : 6 Documents clear
PENGARUH TINGKAT PENDIDIKAN PEMAHAMAN AKUNTANSI DAN SKALA USAHA TERHADAP KUALITAS LAPORAN KEUANGAN PADA UMKM (Studi Pada UMKM di Sentra Tempe dan Keripik Tempe Sanan Kota Malang) Lisa Mujianti; Afifudin Afifudin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of the variable of education level, accounting understanding, and business scale on the quality of financial reports in Tempe and Sanan Tempe in Malang City. The method in this research is quantitative research. This study uses primary data. The scale used in the questionnaire is the likert scale and nominal. The population in this study is MSMEs located in the Sanan Region of Malang City, a total of 262 MSMEs. The sampling technique used is purposive sampling. So that obtained a sample of 57 respondents. The research data was processed by using multiple linear regression analysis with the help of SPSS version 25 for windows. The results of the research show : 1) education level has a significant effect on the quality of MSMEs financial reports. 2) understanding of accounting has a significant effect on the quality of MSMEs financial reports. 3) business scale has a significant effect on the quality of MSMEs financial reports.Keywords : Education Level, Accounting Understanding, and Business Scale
KONTRIBUSI KOMPETENSI SDM, KAPASITAS SDM DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KETERANDALAN PELAPORAN KEUANGAN DAERAH (Studi pada BKAD Kota Malang) Selynia Nurur Rohmah; M. Cholid Mawardi; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of human resource competence, human resource capacity and the use of information technology on the reliability of local government financial reports at BKAD Malang City. The population in this study were BKAD employees/staff of Malang City. Meanwhile, the sample from this study that was in accordance with the criteria determined by the researcher was the head of the agency, the secretary of the agency, the budget, treasury and accounting staff, totaling 33 respondents. The analytical method used was Multiple Linear Regression analysis. After data analysis was carried out, the results of the study using the t test and F test stated that there were the influence of Human Resource Competence, human resource capacity and the use of information technology on the reliability of local government financial reports at the BKAD Malang City will increase too.Keywords: Human resource competence, Human resource capacity, Information technology, The reliability of financial report.
PENGARUH PRESSURE, OPPORTUNITY, RATIONALIZATION TERHADAP PERILAKU KECURANGAN AKADEMIK YANG DILAKUKAN OLEH MAHASISWA AKUNTANSI PADA PERKULIAHAN ONLINE (Studi Empiris Pada Mahasiswa Akuntansi Universitas Islam Malang dan Universitas Negeri Malang)
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to examine whether simultaneously and partially the variables Pressure, Opportunity, and Rationalization can affect the act of academic cheating. This study uses quantitative methods by distributing questionnaires using google forms via online. This study took a sample of 2018 undergraduate students majoring in Accounting at the Islamic University of Malang and Accounting Students at the State University of Malang. The results obtained from this study are that the variables Pressure, Opportunity, Rationalization simultaneously have a significant positive effect on academic cheating behavior. Partially pressure has no significant effect on academic cheating behavior, partially opportunity has no significant effect on academic cheating behavior, and partially rationalization has a significant positive effect on academic cheating behavior.Keywords: Academic Cheating, Pressure, Opportunity, Rationalization
PENGARUH SISTEM PERPAJAKAN, PELAYANAN PERPAJAKAN, SANKSI PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK KENDARAAN BERMOTOR PADA SAMSAT NGANJUK Julian Noni Andani; Noor Shodiq Askandar; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

Motor vehicle tax is a tax that contributes greatly to income in autonomous regions in Indonesia, regional taxes are one of the largest sources of tax revenue in regions. The importance of increasing compliance with paying motor vehicle taxes in Indonesia so that there is an increase in tax revenues that will be used for the development of national facilities and infrastructure. The purpose of this study was to determine the taxation system, tax services, tax sanctions and awareness of taxpayers against paying for motorized vehicles at Samsat Nganjuk. The research method used is quantitative research. The sample selection used convenience sampling which was distributed via google form to 100 respondents who are obligated as motor vehicle taxpayers. The data analysis method used is the multiple linear regression analysis of the SPSS26 program with the results of the study showing that the value of R square is 0.549 or 54.9% taxpayer compliance is influenced by the tax system, tax services, tax sanctions and taxpayer awareness, while 45.1% is influenced by other factors outside the model. The results of the t-test show that the variable of the taxation system, tax service, and taxpayer awareness have a positive and significant impact on compliance with paying motorized vehicle taxes at Samsat Nganjuk.Keyword : tax system, tax services, tax sanctions, taxpayer awareness and compliance with paying motorized vehicle taxes
ANALISIS KECURANGAN LAPORAN KEUANGAN DENGAN MENGGUNAKAN FRAUD TRIANGLE (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2018-2020) A’idatul Khoir; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This observe pursuits to decide the impact of possibilities, pressures, and explanation (the fraud triangle) on fraudulent economic reporting. The research approach used is a quantitative associative observe through reading facts on production businesses listed at the Indonesian inventory change (IDX) in 2018-2020. The studies pattern become conducted by way of a centered sampling method with several criteria defined with the aid of the researcher, in order that the studies sample became obtained from 35 production companies. statistics analysis was carried out using descriptive statistical methods, normality tests, classical assumption checks, speculation checking out, and more than one linear checks using SPSS. The results confirmed that a few and large opportunities, pressures and rationalizations had a great fantastic effect on fraud with financial statements, as evidenced by using the calculation of > table t and sig. 0.05. The value of R square is 0.920, so the level of influence between the independent variables and the structured used is 92.0%, and the rest is stricken by different variables.Keywords: Fraud Triangle, Fraudulent Financial Statements, Indonesia Stock Exchange (IDX) 
PENGARUH SOSIALISASI PAJAK, PENGETAHUAN PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PELAKU E-COMMERCE (Studi Kasus Pada Pengusaha Online Shopping di Kota Malang) Sania Septianingrum
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine whether tax socialization, tax knowledge, and taxpayer awareness have an effect on taxpayer compliance with e-commerce actors. Sources of data in this study using primary data with data collection through online questionnaires. Sampling was based on the purposive sampling method, namely e-commerce actors or online shopping entrepreneurs in the city of Malang in the fashion sector who are willing to be respondents and have been operating for at least 1 year. The number of questionnaires that were processed were 40 respondents. The data analysis methods used are: descriptive dtatistics, data quality test, classical assumption test, multiple linear regression analysis, hypothesis testing and processed using SPSS version 23. The results of this study indicate that tax socialization, tax knowledge, and taxpayer awareness have a significant effect. Simultaneous compliance with taxpayers of e-commerce actors. Tax socialization and tax knowledge have a positive and significant effect on e-commerce taxpayer compliance, while taxpayer awareness has no effect on e-commerce taxpayer compliance.Keywords: tax socialization, tax knowledge, taxpayer awareness, taxpayer compliance, e-commerce actors.

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