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Ahmad Murtaqi
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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 8 Documents
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Search results for , issue "Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018" : 8 Documents clear
ANALISIS PERBANDINGAN TINGKAT EFISIENSI BANK UMUM SYARIAH DAN UNIT USAHA SYARIAH DI INDONESIA DENGAN MENGGUNAKAN METODE STOCHASTIC FRONTIER ANALYSIS (SFA) PERIODE 2014-2016 Vidia Tutik; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study was to examine whether the Total Deposits,Operational costs, and other Operations costs affect the Total Financing and tofind out the analysis of the efficiency level of the Sharia Commercial Banks andSharia Business Units. The type of research used is quantitative to analyze theanalysis comparing the level of efficiency of Islamic Commercial Banks andSharia Business Units in Indonesia through using the Stochastic Frontier Analysis(SFA) rule for the period 2014-2016. Based on the results of the sample criteria,there were 11 companies sampled in the study including 5 Islamic BusinessEnterprises (BUS) and 6 Sharia Business Units (UUS).The results of the study used SFA indicated "that during the period 2014-2016 BUS and UUS experienced an increase in efficiency with an averageefficiency of 0.729 for BUS and for UUS 0.7382. This shows that UUS inIndonesia is slightly better than BUS in terms of efficiency, so that UUS is moreoptimal in the level of total financing in the 2014-2016 period ". The averageefficiency of BUS and UUS ranges from 0.7 indicating that BUS and UUS inIndonesia have reached the level of efficiency even though they have not reachedfull efficiency level or 1. From the results of the panel testing hypotheses aboutthe input variables on the BUS and UUS output variables obtained results Totaldeposits have a positive and significant effect on total financing while operatingcosts and other operational costs negatively affect the significance of totalexpenditure. The assumption is made while the different test using theIndependent Sample t-test shows that there is a lack of efficiency level betweenUUS and BUS.Keywords: Efficiency, Stochastic Frontier Analysis (SFA), Islamic CommercialBank (BUS), Sharia Business Unit (UUS)
PERSEPSI MAHASISWA AKUNTANSI MENGENAI PENGARUH PREVENTING DAN NEUTRALIZATION TERHADAP KECENDERUNGAN BERPERILAKU CURANG (STUDI EMPIRIS PADA UNIVERSITAS ISLAM MALANG) Ekky Dian Muharromah; Mohammad Amin; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study is to determine how much effect of preventingand neutralization to accounting students at University Islam of Malang forfraudulently behavior. this research uses purposive sampling technique. Thepopulation of this research are accounting students at University Islam ofMalang. The selected sample results based on predetermined criteria are 160respondents accounting students at University Islam of Malang. An analysis ofdata using analysis regression multiple linier method and using SPSS program.The result of analysis showed that the act of preventing negative and significant tofraudulently behavior in accounting students at University of Islam Malang.While for variable neutralization are positive and significant to fraudulentlybehavior in accounting students at University of Islam Malang.Keywords: preventing, neutralization, and fraudulently behavior.
PENGARUH KONSERVATISME AKUNTANSI TERHADAP PENILAIAN EKUITAS PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2015 – 2017) Mukminah Mukminah; Maslichah Maslichah; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study was conducted to determine the effect of accountingconservatism on the assessment of corporate equity with good corporategovernance as a moderating variable. The study was conducted at amanufacturing company listed on the Indonesia Stock Exchange (BEI).Determination of sample in this research using purposive sampling method. Thetotal sample is 32 companies. Data were analyzed using moderate regressionanalysis (MRA) analysis.The result of research shows that accountancy conservatism hassignificant effect to company's equity valuation, where moderate variable ofmanagerial ownership and number of board of commissioner have no significanteffect. In this research also use Moderate Regression Analysis (MRA) todetermine moderation type in moderation variable, while managerial ownershipand number of board of commissioner is not a kindofquasi moderationvariable.Keywords:Accounting Conservatism, Corporate Equity Assessment, GoodCorporate Governance
ANALISIS PENERAPAN PSAK 109 PADA LEMBAGA AMIL ZAKAT (Studi Kasus Pada LAZIS Sabilillah Kota Malang) Eko Saputro; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 04 (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 suitability of the concept ofrecognition, measurement, presentation and disclosure of zakat managementinstitutions. The object and location of this study were LAZIS Sabilillah Malang.Recognition is the recording of a number of rupiah into the accounting system sothat the amount will affect a post and is reflected in the financial statements.Measurement is the determination of the amount of rupiah that must be attachedto an object involved in a financial transaction. The presentation is set about waysto report elements or posts in a set of financial statements so that the elements orposts are informative enough. Whereas Disclosures relate to how to discloseexplanations of informative matters that are considered important and useful forusers other than what can be stated through the main financial statements. Thistype of research includes case study research using analytical descriptivemethods. The object and location of this study were LAZIS Sabilillah Malang. Inthis study data collection techniques using literature study, interviews anddocumentation. The analysis technique used in the study is by using descriptiveanalytical methods. The results of this study show that the recognition andmeasurement of zakat, charity infaq LAZIS Sabilillah Malang has not been fully inaccordance with the concept of recognition and measurement in PSAK 109, thepresentation concept of LAZIS Sabilillah Malang is in accordance with theconcept of presentation in PSAK 109, and the concept of LAZIS Sabilillah Malangdisclosure is not in accordance with the concept of disclosure in PSAK 109.Keywords: Recognition, measurement, presentation and disclosure
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA INDIVIDU PENGGUNA SISTEM INFORMASI DENGAN MENGGUNAKAN MODEL DELONE DAN MCLEAN (Studi Kasus pada Pemakai Aplikasi Accounting Information System PT Pegadaian (persero) Cabang Pembantu Singosari) Imfita Nur Rosidah; Anik Malikah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe study aimed to analyze of the Factors Affecting the Individual Performance ofInformation System Users Using the DeLone and McLean Model (Case Study onAccounting Information System Users at PT Pegadaian (persero) SingosariAuxiliary Branch). The method used is Partial Least Square (PLS). The results ofthe study found that the quality of information systems does not affect but thequality of information, service quality, and conditions that facilitate proven jointlyaffect the performance of individual users of information systems throughinformation system user satisfaction. The quality of information systems has nosignificant positive effect on the satisfaction of information system users.Information quality, service quality, and facilitating conditions have a significantpositive effect on information system user satisfaction. Information system usersatisfaction has a significant positive effect on the performance of individualinformation system users.Keywords: Model D & M, Information System and Individual Performance.
PENGARUH PEMBIAYAAN (BAGI HASIL dan JUAL BELI), FINANCING TO DEPOSIT RATIO (FDR), DAN NON PERFORMING FINANCING (NPF) TERHADAP PROFITABILITAS BANK NON DEVISA SYARIAH (Tahun penelitian 2015 -2017) Budihariyanto Budihariyanto; Afifudin Afifudin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this research is to examine the effect of profit sharing financing,sale and purchase financing, FDR and NPF on the profitability level of Islamiccommercial banks. The sample in this study are 6 banks which are included asnon-foreign exchange sharia commercial banks. In this study the samplingtechnique used purposive sampling. The analysis technique used in the study ismultiple regression analysis. The results of this study indicate that the financingof profit sharing, sale and purchase financing and FDR has a positive influenceon profitability and the NPF has a negative effect on profitability.Keywords: sharing financing, purchase financing, FDR, NPF
PENGARUH KUALITAS SUMBER DAYA MANUSIA, KOMITMEN ORGANISASI DAN SISTEM PENGENDALIAN INTERN TERHADAP KEBERHASILAN SAP BERBASIS AKRUAL DI OPD KABUPATEN MALANG Tri wulandari; Nur Hidayati; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTGovernment Accounting Standards aims to provide basic guidance in thepreparation and presentation of government financial reports both central andlocal governments. While accrual based government accounting standards beganto be applied in Indonesia based on Government Regulation No. 71 of 2010. Thistype of research uses a quantitative approach. The location of the research is atthe OPD office of Malang Regency, the samples taken are the governmentemployees in the OPD office of Malang Regency. Data collection techniques usedquestionnaire method, the analysis tool used is multiple linear regression. Theresults of this study indicate that the variable quality of human resources,organizational commitment, and internal control system significantly influencethe success of government accounting standards based on accruals in OPDMalang Regency.Keywords: quality of human resources, organizational commitment, internalcontrol system and accrual-based SAP success.
PENGARUH PERJANJIAN UTANG BERBASIS AKUNTANSI (ACCOUNTING BASED COVENANT) PADA PERINGKAT OBLIGASI YANG DITERBITKAN OLEH PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI Hiqmahtunnisah Hiqmahtunnisah; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 04 (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 accounting based covenant(leverage, profitability and firm growth) toward bond rating. The sample ofthis study are LQ45 companies listed in Indonesian Stock Exchange (IDX)during the period 2013-2016. The sampling technique used was purposivesampling, in order to get as many 17 companies.This study uses secondary data obtained from Indonesian StockExchange, technical analysis of the data used is the multiple linearregression analysis with the help of SPSS software.The result of the research show that the variable of leverage,profitability, and firm growth significant positive effect on bond rating.Keyword: accounting based covenant, leverage, profitability, firm growthand bond rating

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