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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 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018" : 7 Documents clear
PENGARUH INFORMATION TECHNOLOGY RELATEDNESS TERHADAP KINERJA PERUSAHAAN DENGAN KNOWLEDGE MANAGEMENT CAPABILITY SEBAGAI VARIABEL INTERVENING Mita Ayu Wulandari; Anik Malikah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this research is to know the influence of informationtechnology relatedness to company performance, and to know influence ofinformation technology relatedness to company performance with knowledgemanagement capability as intervening variable.This research used survey method using primary data obtained from thequestionnaire. Population in this research is private university in Malang withrespondent that is head of information technology department. Selection ofrespondents was done by purposive sampling method. Based on the criteria usedthere are 45 respondents who were sampled. The method used in this research is pathanalysis method.The test results showed that: 1) information technology relatednesssignificantly positive effect on company performance. 2) information technologyrelatedness has a significant positive effect on company performance with knowledgemanagement capability as variable intervening.Keywords: information technology relatedness, knowledge management capability,company performance.
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN PENGUSAHA KENA PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SIDOARJO UTARA Mirdad Mirdad; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study is to analyze the effect of modernization of taxadministration system on taxpayers compliance level in Tax Service OfficePratama Sidoarjo North.The population of this study is Taxable Employersregistered in Tax Office Pratama Sidoarjo North. amounted to 223 people. Thismethod uses the method of Convenience sampling method with 46 respondents.This study uses primary data obtained through questionnaires. To test the relationof organizational structure, organizational procedure, organizational strategyand organizational culture to the level of taxable employer compliance, multiplelinear regression tests were used through SPSS software Ver 14. The result of theresearch shows that the variable of organizational structure has an effect on tothe level of compliance of taxable entrepreneur while the variable of procedure,organization, organizational strategy and organizational culture have no effect ontaxpayer compliance level.Keywords: Modernization of tax administration system, organizational structure,organization procedure, organizational strategy, and organizationalculture, taxable entrepreneur.
Pengaruh Akuntabilitas Pengelolaan Keuangan Alokasi Dana Desa, Kebijakan Desa, Dan Kelembagaan Desa terhadap Pemberdayaan Masyarakat ( Studi Kasus di Desa Pundungsari Kecamatan Tempursari Kabupaten Lumajang) Rina Indrawati Syafi’i; Abdul Wahid Mahsuni; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research to determine the accountability of village fund allocationmanagement, village policy, and village institutions towards communityempowerment. Methods of data collection in this study using questionnairemethod. In this research the sampling technique using purposive sampling. Theresearch population used was 1122 family head of Pundungsari Village,Tempursari Sub-district, Lumajang Regency using slovin formula.The results of this study indicate that the management of ADD must actually beimplemented through the village finance section that is used for communityempowerment but the Pundungsari villagers do not yet know fully thesocialization of the draft ADD budget undertaken by the village administration.The village policy established by the center is directly accepted and followed bythe Pundungsari Village apparatus well in carrying out the communityempowerment of Pundungsari Village. As well as existing policies at times maychange in accordance with what will be implemented in their government andPundungsari village institutions have not played an active role in villageactivities such as the activities of PKK the guidance of the task force. Andshould the village institutions more active role in supporting communityempowerment.Keywords: ADD accountability, community empowerment, village policy, villageinstitutions
PERAN ORDER INVESTOR DALAM MENJELASKAN TERBENTUKNYA POLA VOLUME PERDAGANGAN DI BURSA EFEK INDONESIA (Studi Empiris Pada Perusahaan LQ-45 Yang Terdaftar Di Bursa Efek Indonesia) Silvia Qotrun Nada; Afifudin Afifudin; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTIONThe purpose of this study is to examine 1) the role of the order informedinvestor in explaining trading volume 2) the role of the order informed investor inexplaining trading volume.Data in this study using secondary data on first semester during Februaryto April period 2018, with the number of the sample 45 companies. Analysis toexamine the correlation of the variables using multiple linear regression.The result shows the selling of informed investor, the buying of informedinvestor, the selling of uninformed investor, the buying of uninformed investorpositively influenced to trading volume. Moreover, the selling of informed investorand the buying of informed investor positively influence to trading volume.Nevertheless, the selling of uninformed investor and the buying of uninformedinvestor negatively influenced to trading volume.Keywords: order, informed investor, uninformed investor, trading volume, IDX
PENGARUH PENDIDIKAN TINGGI AKUNTANSI TERHADAP KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL PADA MAHASISWA AKUNTANSI UNIVERSITAS ISLAM MALANG DAN UNIVERSITAS TRUNOJOYO MADURA 2014-2016 Lutfia Ermayani; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study is to examine accountant education to emotionalintelligent and emotional spiritual to student college accountancy. Techniquesampling in the study using random sampling technique. This study using studentcollege accountancy generation 2014-2016 as a sample. Data in this study usingprimary data and this research was located in University of Islamic Malang andUniversity of Trunojoyo. The character of this study is explanatory research.Analysis to examine the correlation of the variables using the quality test and thenormality test with the hypotheses which the t test and the correlation test. Theresult shows the modeling of instructor teaching and learning environmentinfluenced significantly to emotional spiritual to student college accountancy.Keyword : The modeling of instructor teaching, learning environment, emotionalintelligent, emotional spiritual.
PENGARUH VOLUME PERDAGANGAN SAHAM, CAPITAL GAIN, TINGKAT SUKU BUNGA TERHADAP INDEKS HARGA SAHAM PERUSAHAAN (Studi Empiris Pada Perusahaan Food And Beverages Yang Go Public Di Bursa Efek Indonesia) M. SUKRON; Afifudin Afifudin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determine the effect of stock trading volume, capitalgains and interest rates on the stock price index of food and beverages companies.This research was conducted at the Indonesia stock exchange by selectingsamples of companies. Listed on the Indonesia stock exchange in 2014 to 2016. Atotal of 13 companies. variables in stock index, capital gain, interest ratestogether have a significant effect on stock trading volume. The amount ofinfluence obtained on the stock price index variable, capital gain, the interest rateon stock trading volume is 41.2%. while the remaining 58.8% are influenced byother variables outside the regression equation.Keywords : stock price index, capital gain, interest rate and stock trading volume.
KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI, DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH KABUPATEN SITUBONDO Riska Dwi Fitriana; Nur Hidayati; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determine how much influence the clarity of budget targets,accounting controls, and reporting systems on the accountability of theperformance of Situbondo District government agencies. The data used in thisstudy is primary data, the sample in this study is the SKPD and the head of thevillage government in Situbondo Regency. The sampling technique was carriedout using purposive sampling method. The results obtained using multiple linearregression test Y = 3,576 + 0,086 X1 + 0,193 X2 + 0,805 X3 and the test fromthis study using t test. The results of this study indicate that partially the BudgetTarget Clarity variable does not affect the Performance Accountability ofGovernment Agencies. While the Accounting Control variables and reportingsystem have a positive effect on the Performance Accountability of GovernmentAgencies.Keywords: Budget Target Clarity, Accounting Control and reporting system

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