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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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PENGARUH MOTIVASI, SELF EFFICACY, DAN PEMAHAMAN PADA PERATURAN MENTERI KEUANGAN NO. 111/PMK.03/2014 TERHADAP MINAT BERKARIR MAHASISWA AKUNTANSI SEBAGAI KONSULTAN PAJAK Via Sesaria Adyagarini; Afifudin Afifudin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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ABSTRACTThis study aims to determine the effect of motivation, self efficacy, and Understanding of Minister of Finance Regulation No. 111 / PMK.03 / 2014 on the career interests of accounting students as Tax Consultants at State and Private Universities. This type of research is an empirical study using primary data. The population of this study are undergraduate accounting students, Malang State University and Malang Islamic University. Determination of the sample using the Slovin formula with 95 respondents. Data analysis techniques were performed using multiple linear regression analysis with the help of SPSS 20.Based on the results of testing that has been done shows that simultaneous motivation, self efficacy and PMK Understanding Number 111 / PMK.03 / 2014 have a positive effect together on the career interests of accounting students as tax consultants.  Partial testing shows that only motivation and self-efficacy affect the career interests of accounting students as tax consultants whereas, Understanding of PMK Number 111/PMK.03/2014 does not affect the career interests of accounting students.Keywords: Motivation, self efficacy, Understanding of PMK Number 111 / PMK.03 / 2014 and career interests of accounting students.
PENGARUH REPUTASI KANTOR AKUNTAN PUBLIK DAN KOMITE AUDIT TERHADAP LAPORAN INTEGRITAS KEUANGAN DENGAN PEMODERASI CORPORATE GOVERNANCE (Studi Empiris Pada Persahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018) Rizkiyatul Awalin; Abdul Wahid Mahsuni; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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The purpose of this study were:1) to test the effect of the reputation of public accounting firms and audit committees simultaneously influence on the integrity of financial statements 2) to examine the reputation of the public accounting firm to the integrity of the financial statements 3) to examine the audit committee to the integrity of the financial statements 4) to examine corporate governance proxied by independent directors and institutional ownership strengthening the influence of the reputation of the public accounting firm to the integrity of financial statements 5) to examine corporate governance and ownership proxied by independent commissioner institutional strengthen the influence of the audit committee to the integrity financial statements. Using a sample of manufacturing companies listed in Indonesia Stock Exchange and the study period 2016-2018. The results of this study show that the reputation of public accounting firms affect the integrity of financial statements. Audit committee firms affect the integrity of financial statement. Corporate governance strengthening the influence of the reputation of the public accounting firm to the integrity of financial statement. Corporate governance strengthening the influence of the audit committee to the integrity to the financial statements and reputable accounting public firma and audit committee affect simultaneously to the integrity of financial statements.Keywords: Public accounting firm's reputation, Audit committee, Integrity financial reporting, Corporate governance.
PENGARUH SISTEM PENGENDALIAN INTERNAL DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN (STUDY EMPIRIS PADA SKPD KABUPATEN LOMBOK TENGAH) Dini Ariani Putri; M. Cholid Mawardi; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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ABSTRACTThis study aims to determine the Effect of Internal Control Systems and Accounting Information Systems on the Quality of Financial Statements (Empirical Study of SKPD Lombok Tengah District). Based on the type of research, this research is included in quantitative research. The population in this study is the regional work unit (SKPD) of Central Lombok Regency. The number of samples in this study were 47 respondents with a purposive sampling technique, then the types and sources of data are primary data. Data collection methods in this study were obtained through questionnaires consisting of 27 statement items and were processed with the help of the SPSS program. Based on the results of data analysis using multiple linear regression models shows that simultaneously internal control system variables and accounting information systems have a significant effect on the quality of financial statements. Partially, the internal control system has a significant positive effect on the quality of financial statements. Partially the accounting information system has a significant positive effect on the quality of financial statements.Keywords: Internal Control Systems, Accounting Information Systems, Quality of Financial Statements.
PENGARUH PANDANGAN, EKONOMI, DAN MINAT MAHASISWA AKUNTANSI DALAM INVESTASI SYARIAH (Studi Empiris pada Mahasiswa Akuntansi FEB Unisma) Yoga Eka Prasetya; Abdul Wahid Mahsuni; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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This study aims to determine the effect of views, economics, and interest of accounting students in sharia investment. The independent variables in this study are views, economics, and interests, while the dependent variable is sharia investment. This study uses quantitative research, because the data used are numbers. This is a primary research using a questionnaire, the respondents are Accounting students FEB UNISMA Class 2018. This study uses the Slovin formula as a data collection method. The respondents used were 169 students, the results of which were based on the Slovin formula. It can be seen that the results of this study are the view variable has no significant effect on Islamic investment (0.503 > 0.05), while the economic variable has no effect on Islamic investment (0.937 > 0.05), and the interest variable has a positive and significant effect on Islamic investment ( 0.000 < 0.05).Keywords: Outlook, Economy, Interests, Sharia Investment
PERSEPSI MAHASISWA TERHADAP ETIKA BISNIS DAN ETIKA PROFESI DIPANDANG DARI SEGI GENDER (STUDI KASUS MAHASISWA AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERISTAS ISLAM MALANG) Yulia Rahma Denita; Nur Diana; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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This study aims to determine student perceptions of business and professional ethics regarding gender. The type of research used in this research is quantitative research with a descriptive approach. The quantitative research method in this study uses comparative research. The population of this study was Accounting Students, Faculty of Economics and Business, the University of Islam Malang in the 2018 batch 291 students. Determination of the sample using purposive sampling. Data analysis methods with the Independent Difference t-test. The results of the tests that have been carried out show no difference in the perception of male and female accounting students on business ethics and professional ethics.Keywords: perception, business ethics, professional ethics, gender. 
PENGARUH SOSIALISASI PAJAK, TARIF PAJAK, PENERAPAN PP NO. 23 TAHUN 2018, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris pada Wajib Pajak UMKM di Kabupaten Sampang) Rika Noviana; Afifudin Afifudin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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The purpose of this study was to determine the effect of Tax Socialization, Tax Rates, Application of PP Number 23 Year 2018, and Tax Sanctions Against UMKM Taxpayer Compliance in Sampang Regency. The research method used in this study is a quantitative research method. This study uses primary data obtained through questionnaires. Data analysis method used is multiple linear regression analysis. The sample in this study is taxpayers UMKM registered at the Sampang Regency Cooperative UKM Office. The number of samples in this study were 95 UMKM.The results showed that simultaneously, the variable of Tax Socialization, Tax Rates, Application of PP No. 23 of 2018, and Tax Sanctions have a positive and significant effect on the Compliance of UMKM Taxpayers in Sampang Regency. While partially, the variable of Tax Socialization, Tax Rates, and Tax Sanctions does not affect the Compliance of UMKM Taxpayers in Sampang Regency, but the Application of PP No. 23 of 2018 has a positive and significant effect on the compliance of UMKM taxpayers in Sampang Regency. Keywords : Tax Socialization, Tax Rate, The Application of Government Regulation Number 23 of 2018, Tax Sanctions, and Taxpayer Compliance.
PENGARUH SANKSI PERPAJAKAN, KUALITAS PELAYANAN, DAN MORAL WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KABUPATEN MOJOKERTO Chadinamin Fadhilatil Maula; M. Cholid Mawardi; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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ABSTRACTThe purpose of this study was to determine the effect of Tax Sanctions, Service Quality and Moral of Taxpayers on UMKM Taxpayer Compliance in Mojokerto Regency. This type of research is quantitative research. The population used in this study were UMKM users who were registered at the Department of Cooperatives and Micro Enterprises in Mojokerto Regency. The sampling technique used in this study is the Slovin formula and obtained a total sample of 100 respondents. The data collection method in this study used a questionnaire because the data collection techniques were carried out by giving a number of questions and written statements to respondents. Research data and hypotheses in this study were analyzed using SPSS 16.0. The results of this study indicate that the variables of tax sanctions, service quality and morality of taxpayers have an effect on tax compliance for UMKM.Keywords: Tax Sanctions, Service Quality, Taxpayer Morals, Taxpayer Compliance
FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN PADA PENGELOLAAN DANA DESA DI KECAMATAN X Sabilla Tian Safitri; Junaidi Junaidi; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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According to the assessment of the trend of cracking down on corruption cases according to the Indonesian Corruption Watch (ICW), village fund fraud every year continues to exist. With losses reaching billions of rupiah. This study aims to determine the influence of the level of competence of village officials, religiosity, morality, effectiveness of internal control and compensation suitability in the occurrence of fraud in village fund management in sub-district X. This type of research is a quantitative research of direct survey methods. The questionnaire used a likert scale with a value of 1-5. Hypothesis testing uses multiple linear regression analysis with SPSS applications. The population and sample were village fund management officers in District X with a total of 56 respondents. The test results showed that simultaneously the level of competence of village officials, religiosity, morality, effectiveness of internal control and the suitability of compensation F value calculated 125.518 > F table 2.40. Partially, the level of competence of village officials, religiosity, morality, effectiveness of internal control does not affect fraud in the management of village funds in the sub-district. Meanwhile, partially the suitability of compensation affects fraud in village fund management in District X. Research is expected to be an evaluation so that village officials evaluate themselves so that village fund management is safe from fraud and does not harm the community or themselves.  Keywords: fraud in village fund management, level of competence, religiosity, morality, effectiveness of internal control, suitability of compensation. 
PENGARUH RELIGIUSITAS TERHADAP KINERJA PEGAWAI MELALUI NIAT WHISTLEBLOWING (Studi Pada Karyawan Badan Usaha Non Akademik Universitas Brawijaya) Istiqomah Nur Frida; M. Cholid Mawardi; Hariri Hariri
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

Fraud is a latent danger that threatens the survival of an organization/company to the state. Efforts to minimize the risk of fraud (fraud) organizations implement various policies, one of which is through whistleblowing. The level of religiosity is one of the factors in a person's whistleblowing actions. The study aims to analyze the level of religiosity affect the intention of employees/employees in whistleblowing on employees of Non-academic business entities Brawijaya University. The method used is quantitative explanatory research method with a sample of 60 people from 220 employees in BUNA. The results of this study religiosity significantly affect the performance of employees. Religiosity has no significant effect on the intention of whistleblowing. Intention to do whistleblowing significantly affect employee performance. Whistleblowing intentions cannot mediate the influence between religiosity on employee performance at BUNA. The limitation of this study is the return of the research questionnaire that is not 100% that is only 75% of the distributed and the study only focuses on BUNA only so that the coverage is still less extensive. Research variables taken should be more varied, not just religiosity, whistleblowing, and employee performance. On the other hand, the suggestion that can be given to more researchers is that it is expected that more researchers can increase the observation period and add independent variables. In addition, further researchers were able to increase the number of respondents in the study and expand the scope of research.Keyword: Fraud, Profitability, Whistleblowing
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA UMKM (Studi Empiris pada UMKN di Kota Malang) Muhammad Aditya Kurniawan; Abdul Wahid Mahsuni; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT          Accounting information is required for managers or company owners to carry out company activities. Encourage accounting knowledge to study in the field of corporate accounting. Accounting information is required for managers or company owners to carry out company activities. Motivation to learn accounting information deepens the understanding of managers or owners in corporate accounting practices. In addition, sales figures have a significant impact on the use of accounting in your business. The smaller the sales, the harder it is to find your accounting and financial statements. Accounting information has a large impact on business success, including small businesses. This study seeks to study the factors that influence the use of accounting information at MSMEs. The independent variables used in this study are education level, educational background, lead time, business scale, and accounting knowledge, while the dependent variable in this study is the use of accounting information. The respondents in this study were 84 respondents. Based on the test results that simultaneously variable levels of education, educational background, business scale, time to lead the company and accounting knowledge simultaneously have a significant effect on the use of accounting information. Partially the education level variable has no effect on the use of accounting information, the educational background variable has a significant positive effect on the use of accounting information, the lead time variable of the company has no effect on the use of accounting information, the business scale variable has no effect on the use of accounting information, the accounting knowledge variable has a positive effect and significant to the use of accounting information.Keywords: education level, educational background, leadership period, business scale, accounting knowledge and use of accounting.
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