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Ahmad Murtaqi
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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 6 Documents
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Search results for , issue "Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019" : 6 Documents clear
PENGARUH PENGALIHAN PP 46 2013 MENJADI PP 23 2018 TERHADAP TINGKAT PERTUMBUHAN WAJIB PAJAK UMKM DAN PENERIMAAN PPH PASAL 4 AYAT (2) DI KPP PRATAMA PASURUAN Wahyu Suryani; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT            This research aims to know the influence of diversion PP 46 2013 be PP 23 2018 growth rate against the taxpayer acceptance of SME and income tax article 4 paragraph (2). This research included in the descriptive approach to quantitative. Data collection for this study using the method of documentation that exists in the KPP Pratama Pasuruan. Data analysis techniques used for hypothesis testing is to test the Mann Whitney Test are included in this category are nonparametric. The results of the analysis showed the growth rate of the taxpayer with the highest significance SME 0.814 more than 0.05 conclusion then no different from taxpayer SME growth rates before and after diversion PP 46 2013 be PP 23 2018. PPh acceptance of article 4 paragraph (2) with a value of less than 0.05 significance of 0.011 conclusion then no different from taxpayer SME growth rates before and after diversion PP 46 than 2013 be PP 23 2018.Key words: PP 46 2013, PP 23 2018, the growth of the taxpayer acceptance of SME, PPh Pasal verses (2)
ANALISIS TINGKAT PENGEMBALIAN INVESTASI PADA EQUITY SECURITIES MELALUI RASIO PROFITABILITAS, LIKUIDITAS DAN HUTANG PADA PERUSAHAAN PERBANKAN DI BEI PERIODE 2015-2017 Dinda Oktaviani; Mohammad Amin; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determine the effect of Return On Investment, Current Ratio and Debt to Equity Ratio on return on investment which is calculated using the Dividend Payout Ratio for banking companies listed on the Stock Exchange for the period 2015-2017. The population in this study were banking companies listed on the Stock Exchange in the period 2015-2017, which amounted to 14 banking companies that were taken using purposive sampling technique, namely the selection of sample members based on certain criteria. The data collection method used is the documentation method, namely by recording or documenting the data listed in the annual report on (IDX). The data analysis technique used in this study is multiple regression, classic assumption test. The result of the study prove that partially return on investment and current ratio have a positive effect on dividend payout ratio, while the debt to equity ratio does not significantly influence the dividend payout ratio. Simultaneously the return on investment, current ratio, and debt to equity ratio significantly influence the dividend payout ratio.Keywords: Return On Investment (ROI), Current Ratio (CR), Debt to Equity Ratio (DER), Dividend Payout Ratio (DPR)
PENGARUH PENERAPAN PRINSIP GOOD GOVERNANCE TERHADAP PENERIMAAN WAKAF TUNAI Fahma As’har; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTWaqf is the implementation of the development of waqf, which is carried out by collecting cash waqf certificates issued by Islamic financial institutions. Optimizing collection and management of waqf requires good governance, therefore Good Governance is believed to be a benchmark for the good or not of an organization's performance. The purpose of this study is to find out whether there is an influence of the application of the principle of good governance to the acceptance of cash waqf and how much influence the application of the principle of good governance to the acceptance of cash waqf. The methodology used is a quantitative method with a survey approach. The results of the research show that the application of the principles of good governance has a significant effect on the level of acceptance of cash waqf. Research that was only conducted in 10 waqf management institutions made the diversity of opinions from other waqf management institutions not yet concluded properly.Keywords: Good governance, nazhir, and cash waqf.
PENGARUH GOOD CORPORATE GOVERNANCE DAN STRUKTUR KEPEMILIKAN TERKADAP KINERJA PERUSAHAAN Rizqi Waluya Ningsih; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research aims to determine the effect of good corporate governance and ownership structure on firm performance. This study uses secondary data form financial reports obtained from BEI. The sample selection is done by purposive sampling method. Data analysis using the classical assumption test and multiple linear regression. Indicators of good corporate governance in this study is independent commissioner, board of director, and audit committee. Indicators of ownership structure in this study is managerial ownership and institutional ownership. Firm performance indicators, namely ROE (Return On Assets). The study population was a company BUMN listed on Indonesia Stock Exchange in 2015-2017Keyword: corporate governance, institutional ownership, managerial ownership, independent commissioner, board of director, audit committee, ROE.
ANALISIS FAKTOR- FAKTOR YANG MEMPENGARUHI MINAT NASABAH ATAS TABUNGAN WADI’AH Wardatul Jannah; Nur Diana; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determine the effect of profit sharing, service, religion and motivation on customer interest in Wadi'ah savings with as many as 100 customers from Syari'ah Mandiri Bank and Syari'ah BRI Bank. This study uses descriptive quantitative methods. The results of this study show that the profit sharing, service, and religious variables have a significant effect on customer interest in Wadi'ah savings, but one of the variables is that the  motivation  variable does not have a significant effect because the significance value is greater than 0.05. the value of probability and its significance, profit sharing (0.047 <0.05), service (0.001 <0.05), religion (0.001 <0.05), and motivation (0.895> 0.05). The value of R square = 0.513, which means that 51.3% of customer interest in Wadi'ah's savings is influenced by profit sharing, service, and religion. Based on these results, the alternative hypothesis Ho is rejected and Ha is accepted. Keywords: Profit Sharing, Service, Religion, Motivation, Mandiri Syari'ah, BRI Syari'ah.
PENGARUH INDEKS HARGA SAHAM, RETURN SAHAM, INFLASI, KEBIJAKAN DIVIDEN DAN TINGKAT SUKU BUNGA TERHADAP VOLUME PERDAGANGAN SAHAM PERUSAHAAN. (Studi Empiris pada Perusahaan Indeks LQ45 yang Go Public di BEI Periode 2014-2017). Aenul Huda; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis Study aims to examine and analyze the  effect of stock price index,  stock Returns, inflation, dividend policy, and interest rate on the stock trading volume companies index LQ45. This research was conducted at Indonesia Stock Exchange by selecting sample companies listed  in Indonesia Stock Exchange in 2014 until 2017. The population in this research as many as 45 companies and the number of samples of 33 companies selected by passing the stage of purposive sampling, so the number of samples of observations for 4 year to 132 samples. The analysis technique used in this research is multiple linear regression. Data analyze in this research using SPSS version 14. The results showed that partially stock trading volume has a significantly effect on the stock price index and inflation. While the stock Returns, dividend policy, and interest rate does  not significantly effect the stock trading volume. Together shows that stock price index, stock Returns, inflation, dividend policy, and interest rate significantly on the stock trading volume.Keyword: stock price index, stock Returns, inflation, dividend policy, interest rate, and stock trading volume.

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