cover
Contact Name
Ahmad Murtaqi
Contact Email
adm_aktfeb@unisma.ac.id
Phone
+628990327297
Journal Mail Official
adm_aktfeb@unisma.ac.id
Editorial Address
Jl. MT. Haryono 193 Dinoyo Malang
Location
Kota malang,
Jawa timur
INDONESIA
e_Jurnal Ilmiah Riset Akuntansi
ISSN : 23026200     EISSN : -     DOI : https://doi.org/10.33474/jra
Core Subject : Economy,
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
Articles 918 Documents
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN LINDUNG NILAI PADA PERUSAHAAN MANUFAKTUR DI BEI Dwi Dosi Kurniawati; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTTrade does not only cover domestic but also foreign trade also occurs inthe current company commonly referred to as international trade. With theexistence of inter-country trade it will happen fluctuations in currency exchangerates that cause risks or losses. To overcome the uncertain losses, Hedgingdecisions with dervative instruments can be used to protect the assets to avoidlosses. Hedging (hedging) is one of the strategies used to reduce the incidence ofunforeseen risks.This study aims to determine whether MTBV (Market to Book Value) andLiquidity can influence Hedging decision making on manufacturing companies inBEI. And obtained a sample of 6 manufacturing companies listed in BEI duringthe period 2010-2016. With sample selection criteria using purposive sampling,and the technique used is multiple linier regression analysis. The results obtainedthat MTBV (Market to Book Value) and Liquidity have no significant effect onHedging decision making.Key Word : MTBV (Market to Book Value), Liqidity, Hedging.
DAMPAK SARS-COV-2 TERHADAP SAHAM PERUSAHAAN SUB SEKTOR PERHOTELAN, RESTORAN DAN PARIWISATA DI BURSA EFEK INDONESIA UNTUK PERIODE BERAKHIR BULAN SEPTEMBER 2020 Via Krismawati; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

The SARS-CoV-2 incident is one of the causes which able to affect capital market investment activities in Indonesia. This study aims to know the SARS-CoV-2 incident impact on the shares of hospitality industry, restaurant, and tourism subsector The population of this research is hospitality industry, restaurant, and tourism subsector on the BEI. The sampling technique used purposive sampling. The data was taken in the form of secondary data with documentation method. This kind of research used an event study with an event window during t-7 (before the event) and t + 7 (at the time of the event). The data used is data in the form of monthly share prices. Then the data were analyzed using paired t test. The results prove that average abnormal return with a value (0.049 <0.05) there is a difference between before and during the SARS-CoV-2 incident. Meanwhile, average trading volume activity with a value (0.293> 0.05) proved that there was no difference between before and during the SARS-CoV-2 incident.Keywords: SARS-CoV-2, Average Abnormal Return, and Average Trading Volume Activity.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI SUBJEK PAJAK DALAM MELAKUKAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN DI KECAMATAN TUREN KABUPATEN MALANG Nadila Putri Hastiti; Anik Malikah; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This research was conducted with the aim of analyzing the factors that influence the subject of taxes in making land and building tax payments in Turen District, Malang Regency. The independent variables are Taxpayer Awareness (X1), Tax Service (X2), Taxpayer Knowledge and Understanding of Taxation (X3), Taxpayer Income (X4), and Tax Sanctions (X5). quantitative and technical multiple linear regression analysis. Data collection was carried out using primary data sources by distributing questionnaires arranged on a five-point Likert scale. The distribution of questionnaires is addressed to taxpayers who have been registered in the DHKP of Turen District. From a population of 58,405            Taxpayers registered with the DHKP, Turen District, using the Slovin formula, the results obtained to be sampled were 618 respondents who met the requirements to be processed. The results showed that the variables of Taxpayer Awareness, Tax Services, Knowledge and Understanding of Taxpayers on Taxation, Taxpayer Income, and Tax Sanctions had a positive and significant effect simultaneously on Tax Subjects in making Land and Building Tax Payments.Keywords: taxpayer awareness, tax services, knowledge and understanding of taxpayers on taxation, taxpayer income, tax sanctions.
INTERPRETASI PAJAK DAN PERSEPSI WAJIB PAJAK SERTA IMPLIKASINYA TERHADAP PEMBAYARAN PAJAK (Studi Kasus Pada UMKM Kuliner di Dinoyo, Kota Malang) Nur Aini; Nur Hidayati; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 10 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this research is to analyze the tax interpretation andtaxpayer perceptions and their implications on the payment of culinary UMKMtax in Dinoyo, Malang city. The method used is quantitative method. Thepopulation of this research is culinary UMKM located in Dinoyo, Malang city.The sample in this study were 93 respondents.This research used primary data which are collected by questionnairedistribution. To examine the relationship between tax interpellation andtaxpayer's perception and the implication to tax payment, multiple linearregression test is used through SPSS ver 14 software.The results showed that tax interpretation and perception of taxpayerssimultaneously have a significant effect on tax payments. And from the test resultspartially, obtained the result that the tax interpretation variable shows a positivenumber and has a significant influence on tax payments. While the taxpayerperception variable also shows a positive number and has a significant influenceon tax paymentsKeywords: Tax Interpretation, Taxpayer Perception, Tax Payment, UMKM
PENGARUH AUDIT TENURE, OPINION SHOPPING, LEVERAGE DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2015-2017 Elva Yuli Ariska; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 06 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research aims to analyze the Effect of Audit Tenure, Opinion Shopping, Leverage and Growth of the Company on Disclosure of Going Concern Audit Opinion. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange 2015 - 2017. The sampling technique in this study used Purposive Sampling and produced as many as 50 companies into the research sample. The analytical method used is Logistic Regression with SPSS 22 For Windows Software. Based on the results of the analysis, the following conclusions are obtained: Test the independent variables simultaneously using the omnibus test shown in table 4.8 proving that the independent variables in the study are audit tenure, opinion shoping, leverage and company growth simultaneously influence the acceptance of opinion audit going concern. The partial test results show that audit tenure, opinion shopping and leverage have an effect on the audit going concern while the company's growth has no effect on audit going concern. This research is expected to be a consideration for future researchers to conduct similar research and for investors as a consideration in decision making related to economic benefits in the future also in maintaining, continuing and developing business planning.Keywords: Audit tenure, opinion shopping, leverage, company growth, Audit going concern.
ANALISIS PERBEDAAN PERAN GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN PADA BANK KONVENSIONAL DAN BANK SYARIAH DI INDONESIA Muhammad Fatkhur Yusuf; Junaidi Junaidi; Anik Malikah
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 09 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study is to see the differences in the role of good corporate governance and financial performance in conventional banks and Islamic banks in Indonesia in the period 2015-2019. The research method used in this study is quantitative. This study uses non-probability sampling techniques, namely using judgment sampling or purposive sampling. The sample in this study obtained 6 conventional commercial banks and 6 Islamic commercial banks in Indonesia.            The results of the paired sample t-test show that there are differences in Return on Asset for Conventional Commercial Banks and Return on Assets for Islamic Commercial Banks, there are differences in Return on Equity for Conventional Commercial Banks and Return on Equity for Islamic Commercial Banks, there are differences in Operating Expenses on Operating Income for Commercial Banks. Conventional and Operational Expenses on Operating Income for Islamic Commercial Banks, there are differences in the Board of Directors of Conventional Commercial Banks and Independent Commissioners for Islamic Commercial Banks, there are differences in the Audit Committee for Conventional Commercial Banks and the Audit Committee for Islamic Commercial Banks, and there are differences in the Board of Directors of Conventional Commercial Banks and Sharia Commercial Bank Board of Directors. Keywords: The Role of the Good Corporate Governance, Financial Performance, Conventional Banks and Sharia Banks
IMPLENTASI CSR TERHADAP KESEJAHTERAAN HIDUP MASYARAKAT Joko Haryono; Abdul Wahid Mahsuni; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 05 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study is to know find out the influence CSR from PT.East Hope Agriculture towards the welfare of the villagers Bimo, pakuniran subdistrict, probolinggo district. Simultaneously and partially where the independentvariables are CSR Goal, CSI, CRP while the dependent variable is the welfare ofthe villager.case study of this study on the community of Pakuniran village, Pakuniransub-district, probolinggo district, where this type of research is casual associativeand the data used is using a questionnaire distributed as many as 277 respondentsusing a Likert scale. Data collection method uses purposive sampling method. Theanalytical tool used is multiple linear regression. the results of this study indicatethat corporate social responsibility goals, corporate social issues, corporaterelations programs simultaneously and partially have a significant effect on Thewelfare of people's lives analysis.KEY WORDS : Corporate Social Responsibility Goal, Corporate Social Issue,Corporate Relation Program and Community Welfare.
PENGARUH MOTIVASI, PERSEPSI BIAYA, DAN LAMA PENDIDIKAN TERHADAP MINAT MAHASISWA UNTUK MELANJUTKAN PROGRAM PASCASARJANA MAGISTER AKUNTANSI (Studi Kasus Pada Mahasiswa Program Akuntansi Universitas Islam Malang) Rayi Mifta Pradifta; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 09 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims: to analyze the influence of motivation, perception of costs and length of education against the interest of students to continue the Post-Master of Accounting Program. The research method uses quantitative research using population and the particular sample. The method used in collecting data in this study a questionnaire, observation, and library research (documentation). This research was conducted by taking research in the Faculty of Economics and Business Accounting Studies Program University of Islam Malang and use the questionnaire as a basic information gathering. The population of this research is all students S1 8th semester Faculty of Economics and Business Accounting Studies Program University Islam Malang. with a sample of 68 students. The sampling method in this research is to use the easy way (convenience sampling) is to take samples in accordance with the provisions and requirements of a specific sample of the population that is most accessible and available. The analytical tool used: multiple linear regression, t-test, F and coefficient of determination (R2 ). The results of data analysis can be obtained as follows : Variable Motivation , Perceived Costs and Duration of Education has an influence on the student 's interest to continue the Post- Master of Accounting Program, evidenced by the significant of value < 0.05 means that a hypothetical received stating Motivation , Perceived Costs and Duration of Education have influence Student interest to proceed against the Post Master of Accounting Program.Keywords: Motivation, Perceived Costs And Old Education and Student Interests.
ANALISIS STRATEGI PENENTUAN HARGA SEWA KAMAR SELAMA PANDEMI COVID-19 BERDASARKAN METODE OUT OF POCKET COST TERHADAP BISNIS HOTEL DI TANJUNG SELOR KABUPATEN BULUNGAN STUDI KASUS GRAND PANGERAN KHAR HOTEL) Febriati Sari; Dwiyani Sudaryanti; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

Tanjung Selor is one of the cities with high hotel growth in North Kalimantan, because it is the closest shopping center and is easy to reach by vehicle by land. Therefore, many visitors from various sub-districts stay at the Tanjung Selor hotel. With so many hotel industries in Tanjung Selor, competition in terms of price, facilities, and services is bound to exist. Every hotel is competing to provide the best so that its hospitality business is not less competitive with other hotel businesses. Moreover, during the current Covid-19 pandemi, the hotel manager needs to carry out the right strategy so that it is not empty of visitors during this pandemi. This study aims to find out how much is the room rental price during the Covid-19 pandemi at the Grand Pangeran Khar Hotel based on out of pocket cost. Based on the calculation results, it can be seen that the selling price during the covid-19 pandemi set by the Grand Pangeran Khar Hotel for the Pangeran, Boelungon, Family, Executive, Deluxe, Superior, and Standard types is able to cover the cost of the existing rental cost, but for the type of room Executive gets the lowest profit from other room types.Keywords: determination of rental price, Out Of Pocket Cost, Cash cost
Pengaruh Pembelajaran E-Learning dan Kualitas E-Learning Terhadap Mutu Belajar Mahasiswa Akuntansi (Studi Kasus pada Mahasiswa Fakultas Ekonomi dan Bisnis Unisma Jurusan Akuntansi Angkatan Tahun 2017, 2018 dan 2019) Muhammad Rizki Algadri; Junaidi Junaidi; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This study discusses the effect of e-learning and the quality of e-learning on the quality of student learning. the type of research used is quantitative with the sampling method using the solvin formula and using the data collection method through questionnaires distributed using the google form. The population in this study were students at the Malang Islamic University majoring in accounting, class of 2017, 2018, 2019. The results of this study indicate that partially e-learning has an effect on the quality of student learning and the quality of e-learning has an effect on the quality of student learning. while the two variables simultaneously have a positive effect on the quality of student learning.Keywords : E-leaning learning, e-learning quality, student learning quality.

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