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All Journal Local Wisdom : Jurnal Ilmiah Kajian Kearifan Lokal JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen El-Aswaq 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 GENDER DAN SIKAP LOVE OF MONEY TERHADAP PERSEPSI ETIKA PENGGELAPAN PAJAK MAHASISWA AKUNTANSI (Studi Empiris Pada Mahasiswa Akuntansi FEB UNISMA) Yayang Perdania Putri; M. Cholid Mawardi; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 10 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study was conducted to determine the effect of gender and the attitude of love of money on the ethical perception of accounting students' tax evasion. This type of research uses quantitative research. The data collection used is primary data using a questionnaire or google form method. The research sample obtained was 81 students from the 2018 accounting department, FEB Islamic University of Malang, which were taken using the slovin formula. The analysis technique used is multiple linear regression analysis method using the SPSS 22.0. The results showed that simultaneously the two variables had a significant effect on the ethical perception of accounting students' tax evasion, while partially gender had an effect on the ethical perceptions of accounting students' tax evasion and love of money had no significant effect on the accounting students' ethical perceptions of tax evasion.Keywords: Gender, Love Of Money and Student Tax Evasion Ethics
ANALISIS PENGELOLAAN KEUANGAN DAN KEKAYAAN DESA (Studi Kasus Desa Randubango Kecamatan Mojosari Kabupaten Mojokerto) Ilham Riza Baihaqi; Abdul Wahid Mahsuni; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 11 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the management of village finances and village wealth which includes planning accountability for village financial management in Randubango village and efforts to adjust to accountability and transparency. This study used a descriptive qualitative method. The information used in this study consisted of the village secretary, village treasurer, head of the BPD, community leaders. Data collection techniques used were interviews, observation, and documentation. The data analysis technique begins with checking the completeness of the data, checking the quality of the data, making data clustering and analyzing the data. The results of this study indicate that based on Permendagri Number 113 of 2014 concerning village financial management in general, Randubango village is in accordance with the stages stipulated in Permendagri Number 113 of 2014. Meanwhile, village wealth management is in accordance with existing provisions, namely governance, village development. and development and empowerment of rural communities. The Randubango village government does not experience obstacles in implementing village financial and wealth management.Keywords: Village Financial Management, Accountability, Transparency, Village Wealth
PENGARUH PEMAHAMAN, MOTIVASI DAN SIKAP TERHADAP MINAT MAHASISWA MENEMPUH PENDIDIKAN PROFESI CHARTERED ACCOUNTANT (CA) PADA MAHASISWA AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS ISLAM MALANG Fitri Andarin; Junaidi Junaidi; 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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The world economy is heavily influenced by the growth of globalization. Free trade in within the Association of Southeast Asia Nations (ASEAN), also known as the ASEAN Economic Community (MEA) or the ASEAN Economic Community (MEA), is one impact of globalization. Type research in using certain formulas found during the testing procedure for conduct analysis as part of its quantitative methodology. Survey is a short use researchers to collect data. With Together, the variables of understanding, motivation, and attitudes about the chartered accountant (CA) profession have a positive and significant effect to student interest in chartered accountant (CA).Keywords : Understanding, Motivation, Attitudes, Chartered Accountant (CA) Profession.
PENGARUH EARNING PER SHARE (EPS), DIVIDEND PER SHARE (DPS) DAN RETURN ON EQUITY (ROE) TERHADAP HARGA SAHAM (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di BEI Periode 2016-2019) Seny Tiara; Anik Malikah; 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 research is to find out how the effect of earnings per share (EPS), Dividend Per Share (DPS) and Return On Equity (ROE) on Stock Prices. In this study EPS, DPS and ROE are the independent variables while the stock price is the dependent variable. The data used in this study are secondary data. The population in this study are mining companies listed on the Indonesia Stock Exchange in the 2016-2019 period. Data collection techniques using purposive sampling. In this study using multiple regression analysis. The results of this study are simultaneously variable Earning per Share (EPS), Dividend per Share (DPS) and Return on Equity (ROE) simultaneously affect the Stock Price. And partially Earning per Share (EPS) has a significant positive effect on stock prices, Dividend per Share (DPS) has a positive effect on stock prices and Return on Equity (ROE) has a significant positive effect on Stock Prices.Keywords: Earning per Share (EPS), Dividend per Share (DPS) and Return on Equity (ROE) and Share Prices
PENGARUH RELIGIUSITAS, LOVE OF MONEY, MACHIAVELLIAN, DAN PENDIDIKAN ETIKA BISNIS TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI (Studi Empiris pada Mahasiswa Akuntansi Fakultas Ekonomi Universitas Islam Malang) Safitri Yustisianingsih; Maslichah Maslichah; 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 Religiosity, Love of Money, Machiavellian, and Business Ethics Education on the Ethical Perceptions of Accounting Students. The population in this study were students of the Accounting Study Program Faculty of Economics and Business, Malang Islamic University class of 2016. The sample was selected using purposive sampling and the calculation of the number of samples using the Slovin formula and then obtained as many as 134 students based on established criteria. This research uses multiple linear regression models. The results of this study indicate that simultaneously the variable of religiosity has a significant positive effect on the ethical perceptions of accounting students. Simultaneously the love of money variable has no effect on the ethical perceptions of accounting students. Simultaneously Machiavellian variables negatively affect the ethical perceptions of accounting students. Simultaneously the business ethics education variable has a positive effect on the ethical perceptions of accounting students.Keywords: Religiosity, Love of Money, Machiavellian, Business Ethics Education, and Ethical Perception
PENERAPAN METODE ACTIVITY BASED MANAGEMENT GUNA MENINGKATKAN EFISIENSI SUMBER DAYA PADA BISNIS KULINER AYAM BAKAR WONG SOLO DI KOTA MALANG Sri Rahayu; Abdul Wahid Mahsuni; 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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Abstract

The activity-Based Management (ABM) method is one of the activity management methods that aim to increase customer value and generate profits. ABM is a concept to know if the company uses its resources. This study aims to determine the application of the Activity-Based Management (ABM) method to the Business of the Wong Solo Grilled Chicken Business. The type of research conducted by the author in this study is qualitative with a case study approach. The data analysis process includes data reduction, data presentation, conclusions, or verification. The results showed that the three non-value added activities could be eliminated or merged with other or previous activities. In this case, it can be assumed that the daily production cost is Rp. 2,000,000 x 7.5% water requirement = Rp. 150.000.-. So that it can save water needs (electricity costs, because it uses ground water) in one process of Rp. 150.000,-.Keywords: Activity-Based Management, Resource Efficiency 
FAKTOR INTERNAL DAN EKSTERNAL YANG MEMPENGARUHI PERGERAKAN HARGA SAHAM PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2016-2019 Achmad Husni Mubaroq; 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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Abstract

ABSTRACTThis study aims to explain internal factors and external factors that influence stock price movements. The internal factors indicators of this research are Return On Assets (ROA), Debt to Equity Ratio (DER), and Price to Book Value (PBV). The external factors indicators of this study are the Exchange Rate, Inflation, and Interest Rates. The data used is secondary data, obtained from the Investment Gallery of the Faculty of Economics and Business Unisma and the official website www.idx.co.id. Sampling was done using a purposive sampling method. The sample of this research are 40 Manufacturing companies in the 2016-2019 period. Data analysis uses the classic assumption test and multiple linear regression. The results of this study indicate that the ROA and DER independent variables partially do not have a significant effect on stock prices. Whereas PBV, Exchange Rate, Inflation, and Interest Rate partially have a significant influence on stock prices.Keywords: Internal Factors, External Factors, Stock Prices
ANALISIS PENERAPAN PEMBIAYAAN SISTEM BAGI HASIL MUDHARABAH DAN MUSYARAKAH SERTA PERLAKUAN AKUNTANSINYA MENURUT PSAK 105 DAN 106 PADA LEMBAGA KEUANGAN SYARIAH (Studi Kasus pada Koperasi Murni Amanah Sejahtera Malang) Fatima Tuzaroh; Afifudin Afifudin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 06 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research was conducted to analyze the application of mudharabah and musyarakah profit sharing financing systems and its accounting treatment based on PSAK 105 and 106 on Islamic financial institutions in the Malang Amanah Sejahtera Cooperative. This study used a qualitative method. Based on the results of analysis used qualitative method show that Malang Amanah Sejahtera Cooperative was not fully implemented recognition, measurement, presentation and disclosure both PSAK 105 for Mudharabah Financing and PSAK 106 for Musyarakah Financing.Keywords: Mudharabah, Musyarakah, Mudharabah Accounting Treatment, and Musyarakah Accounting Treatment.
PENGARUH PEMERIKSAAN PAJAK, KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Pada KPP Pratama Malang Utara) Nur Aini Eka Putri; Nur Diana; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 10 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research was conducted to determine the effect of tax audits, taxpayer awareness, service quality on the level of individual taxpayer compliance at the North Malang Tax Service Office (KPP). The analysis method used is multiple linear regression. The data used in this study are primary data. Data collection techniques in this study using purposive sampling. The test used in this study is the f test, R2 test, and t test. Based on the results of the tests that have been carried out, it is concluded that simultaneously the tax audit variable, taxpayer awareness, service quality has a significant and simultaneous effect on individual taxpayer compliance. The partial test results show that the tax audit variable and taxpayer awareness partially have a positive effect on the level of individual taxpayer compliance at the North Malang Tax Office. Meanwhile, partially service quality has no effect on individual taxpayer compliance.Keywords: tax audit, taxpayer awareness, service quality, taxpayer compliance
PENGARUH KINERJA INDIVIDU, KECANGGIHAN TEKNOLOGI, DAN KEMAMPUAN PENGGUNA TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI (STUDI KASUS PADA KANTOR PUSAT PT. POS INDONESIA KABUPATEN PATI) Pricillia Pratma Antika; Junaidi Junaidi; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 07 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT                This research was conducted with the aim of analyzing the audit quality of the ERC. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in the period 2015 - 2017. The samples in this study were 50 manufacturing companies produced during the period 2015-2017 on the Indonesia Stock Exchange. This study uses Audit Quality as an independent variable and Income Response Coefficient (ERC) as the dependent variable. The method of analysis uses Simple Linear Regression Analysis. Based on the analysis results obtained that audit quality has a significant effect on Earning Response Coefficient. (ERC) in Manufacturing companies in the period 2015 - 2017. Thus increasing the ERC value will improve Audit Quality. This research is expected to be a reference or consideration for company management in decision making and for investors to invest in a companyKeywords: Audit Quality, ERC and Manufacturing Companies
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