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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 14 Documents
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Search results for , issue "Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi Februari 2023" : 14 Documents clear
Pengaruh Rasio Rentabilitas, Profitabilitas, dan Rasio Aktivitas Terhadap Kinerja Keuangan (Studi Kasus Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021) Ana Adinda Sofiyah; Afifudin Afifudin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi Februari 2023
Publisher : Universitas Islam Malang

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Abstract

The company's financial performance is one of the factors seen by potential investors, where healthy and efficient financial performance will result in the company obtaining high profits (profits). then the tool commonly used is the financial ratio. The purpose of this study was to determine the effect of profitability, profitability, and activity ratios on financial performance in manufacturing companies listed on the IDX from 2019-2021. The types and sources of data used in this study are secondary data, using a quantitative approach which is an empirical research, sampling in this study was carried out using purposive sampling technique. Profitability, Profitability, and Activity Ratios have a positive and significant impact on financial performance, the F value is 133.738 with a significant value of 0.000, which is smaller than 0.05.Keyword: Profitability ratios, profitability ratios, activity ratios, financial performance 
Pengaruh Tingkat Pendidikan, Pengalaman Kerja, Pelatihan Terhadap Akuntabilitas Penyusunan Keuangan Dana Desa (Studi Kasus Kantor Desa Kramat, Desa Kambu, Desa Malaju, Desa Lasi Kec. Kilo Kab. Dompu) Lesi Anjaliati; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi Februari 2023
Publisher : Universitas Islam Malang

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Abstract

The village is the spearhead of development for the welfare of the community. Therefore, village development is an important role that must be carried out because it contains elements of equality and can be directly enjoyed by the village community so that it can improve the welfare of the community. The research method used is a quantitative research method with primary data obtained from questionnaire data measured using a likert scale. The total population in this study is the entire apparatus of kramat village, Kambu village, Malaju village and Lasi kec. Kilo village, Dompu Regency. The sampling technique used in this study was to use a saturated sample with a total of 53 respondents. The data analysis technique used is a multiple linear regression test that is processed with the help of the SPSS 23.0 for windows program. The results of this study show that (1) The level of education has a positive effect on the accountability of village fund financial preparation. (2) Work experience has a positive effect on the accountability of Village Fund Financial Preparation. (3) The training has a positive effect on the accountability of the Village Fund Financial Preparation, and (4) that there is no effect of the Training on the accountability of the Village Fund Financial Preparation.Keyword: Accountability financial preparation, Level of education, Work experience, training 
Pengaruh Pengetahuan Investasi, Return Investasi, Modal Minimal Investasi, dan Gaya Hidup Generasi Milenial Terhadap Minat Investasi Lucky Ayu Damayanti; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi Februari 2023
Publisher : Universitas Islam Malang

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Abstract

This research aims to determine how the influence of investment knowledge, investment return, minimum investment capital, and millennial generation's lifestyle on investment interest, either partially or simultaneously. The type of research used in this research is quantitative research with a causal associative approach. The population in this study is the millennial generation among active students of the Accounting Study Program, Faculty of Economics and Business, Islamic University of Malang and State University of Malang. The sampling technique in this research used purposive sampling with a total sample of 100 respondents. The method of data collection in this study used a questionnaire. To process all data or respondents' answers, the researcher used SPSS version 22 statistical tools by going through: validity test, reliability test, normality test, classical assumption test, multiple linear regression analysis, simultaneous test (F test), coefficient of determination (R²), and partial test (t test). Based on the results of the simultaneous test (F test) shows that investment knowledge, investment return, minimum investment capital, and millennial generation's lifestyle simultaneously have a significant effect on investment interest. Based on the results of the partial test (t test) shows that investment knowledge has no significant effect on investment interest, while investment returns, minimum investment capital, and millennial generation lifestyle have a significant positive effect on investment interest.Keywords: Investment knowledge, investment return, minimum investment capital, millennial generation lifestyle, investment interest.
Pengaruh Kesadaran Wajib Pajak dan Tingkat Pendidikan Terhadap Kepatuhan Wajib Pajak Orang Pribadi yang Melakukan Pekerjaan Bebas di Kecamatan Riung (Studi Pada Masyarakat Riung Kabupaten Ngada Nusa Tenggara Timur) Nafisa Insha; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi Februari 2023
Publisher : Universitas Islam Malang

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Abstract

Tax compliance is a condition where taxpayers fulfill all tax obligations and exercise their tax rights. The purpose of this study is to determine whether taxpayer awareness and education level have a significant influence on individual taxpayer compliance who does free work in Riung District. The sampling technique in this study used a purposive sampling method where the data source was primary data obtained from the distribution of questionnaires as a research instrument. Data analysis used multiple linear regression. The results showed that taxpayer awareness had a positive and significant effect on taxpayer compliance while education level had no effect on taxpayer compliance, taxpayer awareness and education level simultaneously affected taxpayer compliance.Keywords: Taxpayer awareness, education level and taxpayer compliance
Analisis Kualitatif Pelayanan dan Kinerja Keuangan Perusahaan CV. Indi karya Teknik pada Masa Pandemi Covid-19 Allya Dewi Listyani; Dwiyani Sudaryanti; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi Februari 2023
Publisher : Universitas Islam Malang

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Abstract

This study was conducted with the aim of analyzing service quality and financial performance during the Covid-19 period at CV. Indi Karya Teknik. On financial performance through analysis of profitability ratios and liquidity ratios. The model in the research conducted is based on field research, analysis of financial statements and determining the level of comparison of the profitability index and liquidity index analysis during the covid 19 pandemi. The results of this study indicate that many changes can be made to analyze service quality in the pandemi era that can be viewed from employee performance, namely on five service dimensions, namely reliability, responsiveness, assurance, empathy, and evidence directly during the Covid-19 pandemi. Company resumes are displayed to analyze financial performance in calculating profitability, including return on equity and return on total assets. CV. Indi Karya Teknik is on the rise from 2020 to 2021. The calculation of the current ratio can be seen from the total assets/current assets and short-term liabilities for 2020 and 2021 showing good financial performance along with a decrease in short-term liabilities from 2020 to 2021.Keywords: Service Quality, Profitability Ratio Analysis, Liquidity Ratio Analysis and Financial Performance.
Efektivitas Penggunaan Aplikasi Sistem Keuangan Desa (SISKEUDES) Sebagai Bentuk Transparansi dan Akuntabilitas Keuangan Desa Ngoro Kecamatan Ngoro Kabupaten Jombang Mardani Fitria Ningrum; Moh. Amin; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi Februari 2023
Publisher : Universitas Islam Malang

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Abstract

The central government requires the village government to make APBDes reports and reports on the realization of APBDes implementation as a form of accountability for the performance of village apparatus to the community or the public which is useful for measuring the results of village government performance and is a form of transparency, accountability in the financial reports of Ngoro Village. The purpose of this study is to find out how effective the use of the Village Financial System Application is as a form of transparency and accountability in the financial reports of Ngoro Village, Ngoro District, Jombang Regency. This research uses a qualitative method with a qualitative descriptive research type. The results of this study indicate that the use of the Village Financial System Application has been effective as a form of transparency and accountability in the financial reports of Ngoro Village, Ngoro District, Jombang Regency.                                                                                                                                         Keywords: Transparency, accountability, effectiveness, SISKEUDES
Analisis Pengaruh Informasi Keuangan dan Non Keuangan yang Mempengaruhi Underpricing saat Initial Public Offering (IPO) di Bursa Efek Indonesia pada Tahun 2017-2021 Devi Trining Tyas; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi Februari 2023
Publisher : Universitas Islam Malang

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Abstract

One of the most difficult problems a company faces when offering shares for the first time is determining the amount of the initial offering price. The intentional factor to attract investors in the primary market can cause the underpricing. Underpricing is one of the common phenomena and symptoms that occur during the Initial public offering (IPO) process. This study aims to determine the effect of financial and non-financial information on underpricing when conducting an IPO on the Indonesia Stock Exchange in 2017-2021. The variables used in this study are percentage of stock offerings, return on equity, underwriter, price earning ratio, company age, current ratio, and auditor reputation.The type of research used in conducting this research is correlational research. The sampling method in this research is using purposive sampling method which obtained as many as 148 samples of companies that conduct IPOs on the Indonesia Stock Exchange. The data analysis technique used in this research is multiple regression analysis.The results showed that the price earning ratio and the percentage of stock offerings had a positive and significant effect on underpricing and auditor reputation had a negative and significant effect on underpricing. Meanwhile, the return on equity variables, current ratio, underwriter, and company age have no effect on underpricing of companies conducting IPOs in 2017-2021.Keywords: Initial public offering, Underpricing, Price earning ratio, Return on equity, Current ratio, Underwriter, Share Offering Percentage, Company Age, Auditor Reputation. 
Analisis Faktor-Faktor yang Mempengaruhi Keterlambatan Penyelesaian Audit pada Perusahaan Manufaktur yang Listing pada Bursa Efek Indonesia (BEI) Tahun 2018-2021 Moh Khairuddin Kurniansyah; Anik Malikah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi Februari 2023
Publisher : Universitas Islam Malang

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Abstract

The research was conducted to ensure factors that affect delay in to completion of audits in manufacturing companies listed on the Indonesia Stock Exchange. This research is categorized as causal research, namely research based on the characteristics of the problem that has a cause-and-effect relationship between two or more variables. In this study, the authors took samples from Manufacturing Companies that have been listed on the IDX in 2018, 2019, 2020, and 2021. The sampling technique was carried out by purposive sampling, so that a sample of 43 manufacturing companies was obtained. The method of data analysis used is multiple linear regression analysis. Based on the tests that have been carried out, it can be concluded that the results of partial simultaneous tests indicate that Company Size, Public Accounting Firm Size and Profitability have a significant effect on Audit delay. While the partial test shows that the Audit Opinion has no effect on the Audit delay.Keywords: Audit delay, firm size, public accounting firm size, audit opinion, profitability, manufacturing company.
Pengaruh Perilaku Belajar, Gaya Mengajar Dosen, dan Kecerdasan Emosional Terhadap Pemahaman Mahasiswa pada Mata Kuliah Pengantar Akuntansi Veri Rahardian; Noor Shodiq Askandar; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi Februari 2023
Publisher : Universitas Islam Malang

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Abstract

This research is an associative study to analyze the relationship or relationship or correlation between Learning Behavior, Lecturer Teaching Style, and Emotional Intelligence on Students Understanding of Introductory Accounting Courses. The population in this study is students of the Islamic University of Malang in Accounting study program from 2019 to 2020. The sampling technique used in this study was simple random sampling. The results showed that learning behavior had a positive and significant effect on students understanding of introductory accounting courses. The higher the level of learning behavior, the more it affects student understanding. The teaching style of the lecturer has a positive and significant effect on students' understanding of the introductory accounting course. The higher the level of the lecturer's teaching style, the more it affects student understanding. Emotional intelligence has a positive and significant effect on students' understanding of introductory accounting courses. The higher the level of emotional intelligence, the more it affects student understanding. The coefficient of determination R² which shows 0.532, it means that 53.20% student understanding is influenced by learning behavior, lecturer teaching style, and emotional intelligence, while the remaining 46.80% student understanding is influenced by other variables not examined in this study.Keywords: Learning behavior, lecturer teaching style, emotional intelligence, accounting courses
Pengaruh Tingkat Ekonomi, Pengetahuan Administrasi Perpajakan, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Pembayaran Pajak Bumi dan Bangunan (PBB) di Desa Selorejo Kecamatan Dau Kabupaten Malang Ike Anita; Anik Malikah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi Februari 2023
Publisher : Universitas Islam Malang

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Abstract

The purpose of this research is to determine the effect of economic level, tax administration knowledge, and taxpayer awareness on compliance with land and building tax payments in the Selorejo Village, Dau Sub-district, Malang City. The population of this research are all taxpayers in the Selorejo Village, Dau Sub-district, Malang City are 1.124 people. Sample calculation using the slovin formula and resulted in as many as 92 respondents. This research included in quantitative research. Source of data comes from primary data through questionnaires and interviews. The data analysis method that used are descriptive statistical analysis and multiple linear regression analysis. The result of the research show that simultaneously economic level, tax administration knowledge, and taxpayer awareness have a significant effect on compliance with land and building tax payments in the Selorejo Village, Dau Sub-district, Malang City. Partially, the economic level has no effect on compliance with land and building tax payments, while tax administration knowledge and taxpayer awareness has a positive effect on compliance with land and building tax payments in the Selorejo Village, Dau Sub-district, Malang City.Keywords : Land and building tax, compliance, economic level, tax administration knowledge, taxpayer awareness.

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