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All Journal Local Wisdom : Jurnal Ilmiah Kajian Kearifan Lokal JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Islamic Economics and Finance Journal e_Jurnal Ilmiah Riset Akuntansi E-JRM
Hariri Hariri
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Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Jolotundo As an Attraction of Local Wisdom Based Ecotourism Muhammad Ridwan Basalamah; Hariri Hariri
Local Wisdom : Jurnal Ilmiah Kajian Kearifan Lokal Vol 12, No 2 (2020): July 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/lw.v12i2.4144

Abstract

Tourism has now developed into one of the largest industries in various parts of the world by providing many benefits in each sector In addition this study also aims to determine whether there is an influence of the perception of tourists in the Jolotundo area as an ecotourism attraction in the village of Seloliman. Ethnography was used to conduct this study. Qualitative data related to local wisdom were obtained through several techniques. Interview and observation were used to gain the main data, while secondary data were taken from related document analysis. The result The most frequent activity of visitors to Jolotundo is at night. On certain nights, such as on the full moon night, Friday night legi, 1 muharram night, and on the night of one Suro. On that night Jolotundo was full of pilgrims, many thousands of pilgrims came to hold rituals with a specific purpose. Every day the Jolotundo temple is crowded by visitors. Many of them are carrying out activities in the temple. Every activity carried out by the community varies depending on their desires and beliefs. Some visitors who come to Petirtaan Jolotundo also have a need for recreation "refreshing the mind" and can also be used for study tours because the natural panorama of Petirtaan Jolotundo tourism is indeed very beautiful and cool on the western slope of Mount Penanggungan, so it also right to refresh the mind. DOI: https://doi.org/10.26905/lw.v12i2.4144
PREDICTING FINANCIAL STATEMENTS CORPORATE FRAUD: BENEISH M-SCORE MODEL Hariri Hariri; Ayub Wijayati Sapta Pradana; Sri Luki Widjajanti
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 14, No 2 (2017): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.714 KB) | DOI: 10.31106/jema.v14i02.506

Abstract

This research aims to detect fraudulent financial statements the financial statements of XYZ, PT in the period 2010-2013. This research is a qualitative descriptive research. Data collection techniques used are observation and documentation. Data analysis techniques used are data reduction, data presentation and conclusion with Beniesh M-Score Model. The results showed that the financial statements in the period 2010-2013 as a whole that Beniesh M-Score XYZ, PT reached -3.94 in 2010, 0.70 in 2011, -3.32 in 2012 and -2.38 in 2013, the overall Beniesh M-Score reached above -2.22 except in 2011. Beniesh M-Score Model indicates that the management has performed the practice of manipulating numbers on the financial statements conducted continuously in the period of 2010, 2012 and 2013. The authors suggest the regulation (tax office) and public accounting firms, namely that the regulators do a review/inspection directly on the company's assets that has been recorded in the financial statements and the external auditor who has been appointed to conduct an examination of the financial statements to be more independent and do detection of financial statements using ratio analysis.Keywords: Detection, Fraudulent Financial Statements, Beneish M-Score Model, Practice of Manipulation Number
PENGARUH RELIGIOSITAS, CITRA DESTINASI, PROMOSI, DAN FASILITAS RAMAH MUSLIM TERHADAP KEPUASAN BERKUNJUNG DESTINASI HALAL DI MALANG (Studi Kasus Pada Mahasiswa Aktif FEB Unisma Angkatan 2018) Afda Maulidiyah; Afifudin Afifudin; Hariri Hariri
El-Aswaq Vol 3, No 1 (2022): Vol 3, No 1 (2022) : El-Aswaq
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (549.461 KB)

Abstract

This study aims to determine the effect of Religiosity, Destination Image, Promotion, and Muslim Friendly Facilities on Satisfaction in Visiting Halal Destinations in Malang. This type of research is a quantitative survey research. In this study, the sample taken was active students of the Faculty of Economics and Business, Islamic University of Malang batch 2018 with a total of 135 people. This research uses quantitative data and methods the collection is by using a questionnaire via google form and  measured by a Likert scale. The analytical tool used is multiple linear regression analysis using SPSS. The results of the study partially show that: 1) Religiosity has a positive and significant effect on visiting satisfaction. 2) Destination image has a significant positive effect on visiting satisfaction. 3) Promotion has no positive and significant effect on visiting satisfaction. 4) Muslim friendly facilities have a positive and significant effect on visiting satisfaction. 
PENGARUH PEMBIAYAAN ZAKAT PRODUKTIF TERHADAP TINGKAT PENDAPATAN MUSTAHIK Khusnul Khowatim; Afifudin Afifudin; Hariri Hariri
El-Aswaq Vol 3, No 1 (2022): Vol 3, No 1 (2022) : El-Aswaq
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.073 KB)

Abstract

Angka kemiskinan di Indonesia terus bertambah sehingga perlu dilakukannya upaya-upaya untukmengurangi angka kemiskinan tersebut. Maka perlu dilakukan upaya-upaya untuk menanggulangimasalah kemiskinan masyarakat seperti pengadaan sarana dan prasarana pendukung usaha melaluipembiayaan zakat produktif yang dilakukan secara merata kepada masyarakat. Tujuan penelitian iniadalah untuk mengetahui pengaruh pembiayaan zakat produktif terhadap tingkat pendapatan mustahik.Pada penelitian ini metode yang digunakan yaitu metode kuantitatif. Data diperoleh menggunakankuesioner yang disebar kepada 50 responden. Untuk pengujian hipotesis menggunakan SPSS 2022. Hasilpenelitian ini menunjukkan bahwa variabel Pembiayaan Zakat Produktif (X1) berpengaruh positif dansignifikan terhadap Pendapatan Mustahik (Y). Hal ini dapat dibuktikan dengan nilai signifikansi sebesar0,000 (p˂0,05). Nilai koefisien determinasi adalah 0,622. Artinya kontribusi pengaruh dana zakatproduktif terhadap peningkatan pendapatan mustahik sebesar 62%, dan sisanya sebesar 38%dipengaruhi oleh variabel lain. Di sisi lain, salah satu bentuk pembayaran dana untuk tujuan produktifadalah pemberian pinjaman modal usaha melalui program Qardhul Hasan UMKM. sementara itu, studimenemukan bahwa besaran zakat produktif yang diterima Mustahik berpengaruh signifikan terhadapperkembangan usaha Mustahik.
PENGARUH PEMBIAYAAN ZAKAT PRODUKTIF TERHADAP TINGKAT PENDAPATAN MUSTAHIK Khusnul Khowatim; Afifudin Afifudin; Hariri Hariri
El-Aswaq: Islamic Economics and Finance Journal Vol. 3 No. 1 (2022): El-Aswaq
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Angka kemiskinan di Indonesia terus bertambah sehingga perlu dilakukannya upaya-upaya untukmengurangi angka kemiskinan tersebut. Maka perlu dilakukan upaya-upaya untuk menanggulangimasalah kemiskinan masyarakat seperti pengadaan sarana dan prasarana pendukung usaha melaluipembiayaan zakat produktif yang dilakukan secara merata kepada masyarakat. Tujuan penelitian iniadalah untuk mengetahui pengaruh pembiayaan zakat produktif terhadap tingkat pendapatan mustahik.Pada penelitian ini metode yang digunakan yaitu metode kuantitatif. Data diperoleh menggunakankuesioner yang disebar kepada 50 responden. Untuk pengujian hipotesis menggunakan SPSS 2022. Hasilpenelitian ini menunjukkan bahwa variabel Pembiayaan Zakat Produktif (X1) berpengaruh positif dansignifikan terhadap Pendapatan Mustahik (Y). Hal ini dapat dibuktikan dengan nilai signifikansi sebesar0,000 (p˂0,05). Nilai koefisien determinasi adalah 0,622. Artinya kontribusi pengaruh dana zakatproduktif terhadap peningkatan pendapatan mustahik sebesar 62%, dan sisanya sebesar 38%dipengaruhi oleh variabel lain. Di sisi lain, salah satu bentuk pembayaran dana untuk tujuan produktifadalah pemberian pinjaman modal usaha melalui program Qardhul Hasan UMKM. sementara itu, studimenemukan bahwa besaran zakat produktif yang diterima Mustahik berpengaruh signifikan terhadapperkembangan usaha Mustahik.
PENGARUH RELIGIOSITAS, CITRA DESTINASI, PROMOSI, DAN FASILITAS RAMAH MUSLIM TERHADAP KEPUASAN BERKUNJUNG DESTINASI HALAL DI MALANG (Studi Kasus Pada Mahasiswa Aktif FEB Unisma Angkatan 2018) Afda Maulidiyah; Afifudin Afifudin; Hariri Hariri
El-Aswaq: Islamic Economics and Finance Journal Vol. 3 No. 1 (2022): El-Aswaq
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of Religiosity, Destination Image, Promotion, and Muslim Friendly Facilities on Satisfaction in Visiting Halal Destinations in Malang. This type of research is a quantitative survey research. In this study, the sample taken was active students of the Faculty of Economics and Business, Islamic University of Malang batch 2018 with a total of 135 people. This research uses quantitative data and methods the collection is by using a questionnaire via google form and  measured by a Likert scale. The analytical tool used is multiple linear regression analysis using SPSS. The results of the study partially show that: 1) Religiosity has a positive and significant effect on visiting satisfaction. 2) Destination image has a significant positive effect on visiting satisfaction. 3) Promotion has no positive and significant effect on visiting satisfaction. 4) Muslim friendly facilities have a positive and significant effect on visiting satisfaction. 
PENGARUH KINERJA KEUANGAN DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Food and Beverage Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018) Aminatur Rifqiah; Abdul Wahid Mahsuni; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (678.505 KB)

Abstract

ABSTRACTThe purpose of this study are: 1) to determine the effect of financial performance through the ROA and ROE proxy on firm value.  2) to determine the effect of GCG through managerial ownership and audit committee proxies on firm value.  In food and beverage companies on the Indonesia stock exchange.The population in my research is food and beverage companies listed on the Indonesia stock exchange in 2016-2018.  The method used to analyze is multiple linear regression.  The results of this study provide testimony of financial performance with the return on asset proxy has no significant effect on firm value while the return on equity proxy has a significant effect on firm value and for good corporate government with managerial ownership proxies and audit committees have no significant effect on firm value.Keywords: corporate value, financial performance, good corporate government
PENGARUH ADOPSI IFRS, POLITICAL COST, DAN LITIGATION RISK TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris Terhadap Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2016-2018) Novitasari Novitasari; Moh. Amin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (840.057 KB)

Abstract

The purpose of this study was to determine the effect of Adoption of International Financial Reporting Standards (IFRS), Political Cost, and Litigation Risk Against Accounting Conservatism. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange in 2016 - 2018. Samples selected by use purposive sampling and get 63 companies based on criteria. This research uses multiple linear regression model. The results of this study indicate that the adoption of International Financial Reporting Standards (IFRS), Political Cost, and Litigation Risk influences Accounting Conservatism. The adoption of the International Financial Reporting Standards (IFRS) has a negative effect on Accounting Conservatism. Political Cost has a positive effect on Accounting conservatism. Political Cost has a positive effect on Accounting Conservatism.Keywords: IFRS, Political Costs, Litigation Risk, Accounting Conservatism.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PRILAKU WAJIB PAJAK ORANG PRIBADI DALAM MELAPORKAN SPT MENGGUNAKAN E-FILING WAJIB PAJAK ORANG PRIBADI KOTA DOMPU Desi Puji Astuti; Nur Diana; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (702.752 KB)

Abstract

ABSTRACT Responding and answering related to the increasing needs of taxpayers throughout Indonesia by improving services must be better than before and there is a desire to reduce the burden of the administration process of taxation reports using paper. One of the tax renewals in terms of the use of Information Technology (IT) for tax administration is implementing electronic media in the form of E-Systems namely E-Filling. This study analyzes the Analysis of Factors Affecting Personal Taxpayer Behavior Interest in Reporting Tax Returns Using E-Filling. The variables used in this study are perceived usefulness, readiness of information technology, security and confidentiality, and perceived convenience as an independent variable, while the dependent variable is interest in using E-Filling. In this study there were 95 respondents used. The results of this study that simultaneously the variable Usage Perception, Information Technology Readiness, Security and Confidentiality, and Ease Perception simultaneously affect the Interest in E-Filling Use. While partially the variable Perception of Use has a positive and significant effect on the Interest in Using E-filling, so the readiness of information technology has a positive effect on the interest in using E-filling, the Security and Confidentiality variable has no influence on the Interest in Using E-Filling, the Perception of Ease variable has no effect of Interest in Using E-Filling.Keywords: perception of use, readiness of information technology, security and confidentiality, perceived ease of use, and interest of E-Filling users.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, LEVERAGE, DAN PRICE EARNING RATIO (PER) TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2017-2019 Widya Dwi Mardiana; Moh. Amin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (838.991 KB)

Abstract

ABSTRACTThis research was conducted to determine the effect of capital structure, profitability, leverage, and price earning ratio to the value of the company at manufacturing companies listed on the Indonesia Stock Exchange 2017-2019 period. The data used is secondary data. In this study the data analysis method used is multiple linear regression. The sampling technique uses a purposive sampling technique and obtained 35 manufacturing companies that fit the sample criteria that will be used as the object of research. Based on the test results that simultaneously capital structure variables, profitability, leverage, and price earning ratio have a significant effect on firm value. Partially shows that capital structure and profitability variables have a significant effect on firm value, while leverage and price earning ratio variables have no significant effect on firm value.Keywords: Capital Structure, Profitability, Leverage, Price Earning Ratio, and Company Value 
Co-Authors Achmad Husni Mubaroq Afda Maulidiyah Aminatur Rifqiah Anik Malikah Ayub Wijayati Sapta Pradana Basalamah, Muhammad Ridwan Chadinamin Fadhilatil Maula Cholifatus Zahro Desi Puji Astuti Dini Ariani Putri Dwiyani Sudaryanti Eva Lailan Rahmania Syefiada Fahrurrozi Rahman Fatima Tuzaroh Fitri Andarin Hanafi Hanafi Ilham Riza Baihaqi Istiqomah Nur Frida Junaidi Junaidi Junaidi Junaidi Kholifah Sabilisa Khusnul Khowatim M. Cholid Mawardi Maslichah, Maslichah Moh Adieb Ainur Rohim Moh. Amin Muhammad Aditya Kurniawan Novitasari Novitasari Nur Aini Eka Putri Nur Diana Nur Diana Pricillia Pratma Antika Randa Randa Rika Noviana Ririn Fauziya Ilmi Rizkiyatul Awalin Sabilla Tian Safitri Safitri Yustisianingsih Seny Tiara Sri Luki Widjajanti SRI RAHAYU Tasya Hutriani Via Sesaria Adyagarini Widya Dwi Mardiana Yayang Perdania Putri Yoga Eka Prasetya Yulia Rahma Denita Ziadatul Inshiroh