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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 07 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018" : 7 Documents clear
PENGARUH KECERDASAN AKUNTANSI TERHADAP PEMAHAMAN PELAJARAN AKUNTANSI Bella Agustina; Noor Shodiq Askandar
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 07 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe success of student life is not only influenced by intellectualintelligence (IQ), but also influenced by other intelligence, namely emotionalintelligence (EQ). The purpose of this study was to determine whether emotionalintelligence affects the level of understanding of accounting. Emotionalintelligence is measured from self-recognition, self-control, motivation, empathy,and social skills, while the level of understanding of accounting. The populationin this study were 95 students of accounting at SMKN 1 Malang. Populationsampling was 93. Data were obtained through a questionnaire method with aLikert scale, which was adopted from the Salovey-Mayer Defining sample usingthe Solvin method, while the analysis used multiple linear analysis methods. Theindependent variables in this study are self-recognition, self-control, motivation,empathy, and social skills; while the dependent variable is the level of students'accounting understanding. Data obtained with the help of SPSS 13. softwareBased on the results, of the five hypotheses presented, hypotheses 1, 2, and 3 wereaccepted which stated that self-recognition, self-control, motivation had an effecton students' level of accounting understanding. Whereas hypotheses 4 and 5 arerejected which state that empathy and social skills do not affect the level ofunderstanding of accounting. Many emotional intelligence factors are influentialin individual life, in this case students. For example mental stress factors, socialenvironment, failure trauma, personal problems, activities outside campus (work),culture, or it could be caused by student learning behavior. Keywords: EmotionalIntelligence (EQ), Accounting Understanding Level (GPA), self-recognition, selfcontrol, motivation, empathy, and social skills.Keywords : emotional intelligence, level of understanding of accounting, selfrecognition, self-control, motivation, empathy, and social skills
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH: BUDAYA ORGANISASI DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris Pada SKPD Kota Malang) Afdalul Aulad; Nur Hidayati; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 07 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to analyze and find out: 1) The influence of participationin budgeting on the performance of local government officials. 2) Organizationalculture can strengthen or weaken the influence of participation in budgeting onthe performance of local government officials. 3) Organizational commitment canstrengthen or weaken the influence of participation in budgeting on theperformance of local government officials.This type of research is quantitative. Research time starts from March toAugust. The population in this study is SKPD in Malang City Government. Thesample used in this study were 27 SKPD in Malang City Government withpurposive sampling technique. The data source used is primary data. Datacollection method uses a questionnaire that lists structured questions.The results of this study indicate that: 1) The results of a simultaneoussignificant test (statistical test F) showed that the participation of budgeting,organizational culture and organizational commitment had an effect on theperformance of the local government of Malang City. 2) The results of individualparameter tests (statistical test t) show that the participation of budgeting andorganizational culture influences the performance of the local governmentofficials in Malang City. While the organizational commitment does not affect theperformance of the local government of Malang City.Keywords: Performance of local government apparatus, participation inbudgeting, organizational culture, organizational commitment.
KEPUTUSAN INVESTASI KEPUTUSAN PENDANAAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (Studi Kasus Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia) Syuria Darma Putra; Nur Hidayati; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 07 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTCompany Value is the price that potential buyers are willing to pay when thecompany is sold. Therefore every company will strive to maximize the value of thecompany by having a high company stock price. Investment Decisions, FundingDecisions and Dividend Policy are used as independent variables that areexpected to affect the value of the firm as a dependent variable. This type ofresearch is classified as a quantitative research. The population in this researchis LQ45 Company Registered in Indonesian Stock Exchange (IDX) in 2013 until2017. The method of selecting sampling with purposive sampling method so as toget the number of samples of 28 companies and the number of observations(observation) as many as 140 times. The data used in this research is secondarydata obtained from www.idx.co.id. Data collection techniques with documentationtechniques, in this case the data in question in the form of annual corporatereport. Research data were analyzed by multiple linear analysis. The results ofthis study indicate that investment decisions affect the value of the company whilethe Decree of Funding and the Policy of Dividend has no effect on the value of thecompany.Keywords: Corporate Value, Investment Decision, Funding Decision, DividendPolicy, LQ45 Company, Indonesia Stock Exchange.
REAKSI INVESTOR DALAM PASAR MODAL TERHADAP PERISTIWA AKSI BELA ISLAM 4 NOVEMBER 2016 DI JAKARTA (Studi Event Pada Perusahaan Yang Terdaftar Di LQ-45 Di Bursa Efek Indonesia) Mutmainna Indah Andriyani Dewi; Mohammad Amin; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 07 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research is conducted with the purpose of: 1) To know whether or notthere is a difference Return of stock before and last events of Islamic DefenseAction November 4, 2016 in Jakarta; 2) To know whether or not there is aTrade Volume Activity before and last event of Islamic Defense ActionNovember 4, 2016 in Jakarta.The population used in this research is all LQ-45 companies listed inIndonesia Stock Exchange (BEI) in 2016. The sample selection using purposivesampling. Based on the criteria, obtained 37 companies are samples in thisstudy. The method used in this study using the analysis method paired simple ttest.Based on the results of the analysis can be put forward several conclusions asfollows: 1) T test results show no significant difference between the returnbefore the incident of Islamic Defense Action 4 November2016 with after theevents of Islamic Defense Action November 4, 2016, this is held by thesignificance value t> 0, 05 ie 0.399; 2) There was no significant differencebetween TVA before the incident of Islamic Defense Action 4 November 2016with TVA after the events of the Islamic Defense Action 4 November2016. Thisis done by the significance value t> 0.05 that is 0,072.Keywords: Action to defend Islam 4 Nov 2016, TVA, Stock Return
ANALISIS KINERJA SAHAM PERUSAHAAN SETELAH MELAKUKAN INITIAL PUBLIC OFFERING DIBURSA EFEK JAKARTA Ruqayyah Ruqayyah; Nur Hidayati; Mohammad Amin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 07 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis was an event study on the performance of stocks after the companyconducted an IPO on the BEI. The goal is to find out what happened phenomenonoutperformed short-tram stock performance to what happened three months andunderperformed the phenomena of long-term stock performance for two years.Performance is measured by stock return. The samples were companies in IPOperiod 2014-2015. A total of 38 companies.The result of this study indicate that short-term phenomena three month alsooutperformed the stock performance indicated by positive return of 23,684% And forthe long-term phenomena occurred two years also outperformed the stockperformance indicated by positive return of 35,459%. The performance increase wassignificant, the results of both studies support previous that long-term not phenomenaunderperformed.Keyword: company growth after IPO, experiencing an increase or decrease
PENGARUH KREDIT BERMASALAH DAN TINGKAT KECUKUPAN MODAL TERHADAP PROFITABILITAS PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2014 – 2017 Ilmi Khairunisak; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 07 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTNon Performing Loan and The Effect of Capital Adequacy Ratio to ReturnOn Asset in Commercial Banking that Listed on Indonesian Stock ExchangePeriod 2014 - 2017This research aims to analyze the effect of the variable NPL and CARtoward ROA. This research using data from commercial banking publishedfinancial reports 2014-2017 period. The samples used were 20 commercial bankslisted in the Indonesia Stock Exchange in the period 2014-2017 were taken bypurposive sampling. Analysis technique used is analyzed multiple linearregression performed normality test and classical assumption test first.Conclusion from this research describe that NPL variable show negative andsignificant influence towards on ROA. CAR variables show positive and havesignificant effect with Return On Asset (ROA).Keyword : CAR, NPL, LDR, and ROA
PENGARUH KEPERCAYAAN, KEAMANAN, PERSEPSI RISIKO, SERTA KESADARAN NASABAH TERHADAP ADOPSI E-BANKING DI BANK BRI KANTOR KAS UNIVERSITAS ISLAM MALANG Ani Luluk Mauludiyah; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 07 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study was conducted in order to determine the effect of trust, security,risk perception, as well as customer awareness towards the adoption of e-bankingat Bank BRI Malang Islamic University Cash Office. The selected type of researchis quantitative study using a sample of customers. Results from this study showedthat variables significantly confidence or positive effect on the adoption of ebanking. While the security and risk perception variables do not significantly oradversely adoption of e-banking. And the awareness variable influencesignificantly or positively impact the adoption of e-banking. According to thisresearch, we can see that the trust and awareness is the main factor of customerschoosing to use e-banking in the transaction.Keywords: Confidence, security, risk perception, awareness, adoption, e-banking

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