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Ahmad Murtaqi
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adm_aktfeb@unisma.ac.id
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+628990327297
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Jl. MT. Haryono 193 Dinoyo Malang
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INDONESIA
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 11 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022" : 6 Documents clear
ANALISIS PENERAPAN STANDART AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK EMKM) DALAM PENYUSUNAN LAPORAN KEUANGAN PADA UMKM (Studi Kasus Usaha Mikro Kecil dan Menengah Kecamatan Ngantang)
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 11 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

Micro, small and medium enterprises are industrial or household businesses with limited human resources and expertise. The main problem is that the preparation of financial statements based on financial accounting standards for SMEs has not been realized. This includes annual financial statements, income statements, and memos. The contribution of SMEs to the country's economic growth is very important. To that end, the Indonesian Institute of Accountants has developed Financial Accounting Standards for Micro, Small and Medium Enterprises as Special Financial Accounting Standards for Micro, Small and Medium Enterprises to assist stakeholders in Micro, Small and Medium Enterprises. The case study of micro, small and medium enterprises in Ngantang Regency includes 5 economic actors with interviews and documents. The results of this study conclude that MSMEs have not implemented their financial records in accordance with MSME accounting standards. Some business owners record income and expenses only to the best of their ability and most do not keep financial records.Keywords: Application of Financial Accounting Standards for Micro, Small and Medium Entities in Micro, Small and Medium Enterprises
ANALISIS PENGELOLAAN KEUANGAN DAN KEKAYAAN DESA (Studi Kasus Desa Randubango Kecamatan Mojosari Kabupaten Mojokerto) Ilham Riza Baihaqi; Abdul Wahid Mahsuni; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 11 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the management of village finances and village wealth which includes planning accountability for village financial management in Randubango village and efforts to adjust to accountability and transparency. This study used a descriptive qualitative method. The information used in this study consisted of the village secretary, village treasurer, head of the BPD, community leaders. Data collection techniques used were interviews, observation, and documentation. The data analysis technique begins with checking the completeness of the data, checking the quality of the data, making data clustering and analyzing the data. The results of this study indicate that based on Permendagri Number 113 of 2014 concerning village financial management in general, Randubango village is in accordance with the stages stipulated in Permendagri Number 113 of 2014. Meanwhile, village wealth management is in accordance with existing provisions, namely governance, village development. and development and empowerment of rural communities. The Randubango village government does not experience obstacles in implementing village financial and wealth management.Keywords: Village Financial Management, Accountability, Transparency, Village Wealth
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN (Studi Kasus pada PT MULIA USAHA BERSAMA) Silvi Nurfiana; Noor Shodiq Askandar; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 11 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the application of existing sales information systems in manufacturing companies at PT MULIA USAHA BERSAMA in Malang Regency. This type of research uses a qualitative method with a descriptive approach. The data obtain need are based on the results of interviews with research subjects. The technique used to analyze the existing sales system at PT MULIA USAHA BERSAMA is by collecting data and then processing it so that conclusions can be drawn what kind of sales system has been implemented. The result of this study is a sales accounting information system that has many benefits for owners and for students at the Islamic University of Malang.Keywords: Sales, System, Analysis
PENGARUH PROFITABILITAS, LIKUIDITAS TERHADAP NILAI PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA DENGAN KEBIJAKAN DEVIDEN SEBAGAI VARIABEL MODERASI Safrie Wahyu Ramadhan; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 11 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to analyze and examine the effect of financial performance, profitability, liquidity on the value of manufacturing companies on the Indonesia Stock Exchange with dividend policy as a moderating variable for 2016-2020. The sampling method used in this study is using a purposive sampling technique to obtain a sample of 70 companies. The data analysis method used in this research is multiple linear regression analysis. The results of this study explain that 1) Dividend Policy is able to influence the relationship between Profitability and Liquidity to the Firm Value variable, 2) Profitability Has a Significantly Positive Effect on Firm Value, 3) Liquidity Has a Significantly Positive Effect on Firm Value, 4) Dividend Policy is Able to Significantly Moderate the Effect of Profitability On Firm Value, 5) Dividend Policy Is Able to Significantly Moderate the Effect Of Liquidity On Firm Value.Keyword: Financial Performance, Profitability, Liquidity, and Dividend Policy
PENGARUH PENGETAHUAN KEWIRAUSAHAAN, LINGKUNGAN KELUARGA DAN MOTIVASI BERWIRAUSAHA TERHADAP MINAT MAHASISWA UNTUK BERWIRAUSAHA DI MASA PANDEMI (Studi Kasus Pada Mahasiswa Akuntansi Universitas Islam Malang) Diyah Ari Manisa; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 11 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

The purpose of study is to determine the effect of entrepreneurial knowledge, family environment and entrepreneurial motivation on student entrepreneurship interest during the pandemic. The population of this research is accounting students class of 2018 and 2019, Faculty of Economics and Business, Islamic University of Malang, and sampling using purposive sampling, the data obtained are 105 respondents. The analytical technique in this study used multiple linear regression analysis with a significance level of 5% with the help of SPSS version 25. Testing the data in this study using methods that include descriptive statistical analysis, validity test, reliability test, normality test, classical assumption test, multiple linear regression analysis, and hypothesis testing (test simultaneous test, coefficient of determination test, partial test). The results of the analysis show that entrepreneurial knowledge, family environment and entrepreneurial motivation simultaneously affect the entrepreneurial interest of students in the accounting study program at the Islamic University of Malang.Keyword : Interest in Entrepreneurship, Knowledge of Entrepreneurship, Family Environment, Entrepreneurial Motivation.
PENGARUH PENGETAHUAN PERPAJAKAN, TINGKAT PENDIDIKAN DAN KESADARAN TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS PADA KPP MALANG UTARA) Wanda Bela Listy; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 11 (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 tax knowledge, education level, and awareness on taxpayer compliance. The researcher determined that individual taxpayers who are active and registered at the North Malang Pratama Tax Office are the population. Meanwhile, the researcher used the slovin formula in determining the sample with 99 taxpayers as respondents. The research method used is primary data quantitative research with questionnaire data collection techniques using a 5-point Likert scale. The data analysis method used is multiple linear regression analysis using SPSS tools. The results of this study indicate that Tax Knowledge, Education Level and Awareness have a simultaneous effect on Taxpayer Compliance. Partially, knowledge of taxation has a positive effect on taxpayer compliance, education level has no effect on taxpayer compliance, and awareness has a negative effect on taxpayer compliance.Keywords : Tax Knowledge, Education Level, Taxpayer Awareness and Compliance

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