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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 KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN SAMPANG (Studi Empiris Pada SKPD Kabupaten Sampang) Hanafi Hanafi; M. Cholid Mawardi; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of human resource competence, utilization of accounting information systems, and control systems on the financial quality of the Sampang district government (Empirical Study on the SKPD of Sampang district). The independent variables in this study are the influence of human resource competency, utilization of accounting information systems, and internal control systems, while the dependent variable is the quality of the Sampang district government's financial reports. This type of research is quantitative research because the data used is numbers and numbers. The source of data in this study is primary data, with the data collection method in the form of a questionnaire. The population in this study is the manager of the work unit or the official of the Regional Work Unit (SKPD) in Sampang Regency. The data collection technique is by giving a set of written statements or questions to the respondents to answer. The questionnaire from this study is a questionnaire that uses a Likert scale to clarify the variables measured in the study. The variables used are a score or value system with a 4-point Likert scale. Based on this method, the number of SKPD used is 45 respondents. The hypotheses were tested using descriptive statistical analysis, instrument testing, normality test, classical assumption test, multiple linear regression analysis, and hypothesis testing using SPSS Version 22. The results showed that the variable of human resource competence had no effect on the quality of financial statements ( 0.713 0.05) and the variable of accounting information system utilization has a significant positive effect on the quality of financial statements (0.014 0.05), while the internal control system variable has a significant positive effect on the quality of financial statements (0.028 0.05).Keywords: Human Resources Competence, Utilization of Accounting Information Systems and Internal Control Systems
ANALISIS KINERJA KEUANGAN DALAM PEROLEHAN DANA ZAKAT, INFAQ, DAN SHADAQAH PADA LAZISNU Cholifatus Zahro; Afifudin Afifudin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 01 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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This study aims to analyze the financial performance of a non-profit institution, namely LAZISNU and to determine the effectiveness of financial performance in 2018, 2019, and 2020. This study is a quantitative study and uses secondary data research taken from the 2018 Central LAZISNU financial report. and 2020. The instrument of this research is using organizational financial ratios. The data obtained were analyzed using measurements on 4 ratios, namely the liquidity ratio, solvency ratio, amil rights fund ratio, and activity ratio. A non-profit organization or non-profit institution is a form of organization where the main purpose of its establishment is not for profit alone but has a social mission (Nainggolan, 2012). The results of this study indicate that the analysis of financial performance at LAZISNU in 2018, 2019 and 2020 shows good results with measurements on each ratio that has a value according to good criteria. The limitation of this study is that the number of samples used is only one LAZ so that the data sources are limited and the researcher only analyzes financial performance without analyzing the effect of LAZ financial performance. For further research, it is recommended to multiply research data and discuss the effect of LAZ performance.Keywords: LAZISNU, Financial Performance, Financial Report
PENGARUH PERSEPSI HARGA, KUALITAS DAN PEMASARAN VIA ONLINE TERHADAP KEPUTUSAN PEMBELIAN PRODUK BOSTER TEA Fahrurrozi Rahman; Hariri Hariri
E-JRM : Elektronik Jurnal Riset Manajemen e-Jrm Vol. 07 No. 01 Juni 2018
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract

ABSTRACT This research was aimed to investigate the influence of online marketing and perception of the price to the decision of the purchase of "three second" products in  students of the faculty the economic 2013-2015 UNISMA .The population of this research is all students of the faculty the economic 2013-2015 UNISMA. Sample taken by using the method accidental sampling in order to obtain 94 of respondents who qualified in the sample .This research using the primary data and and multiple regression analysis method.The result of this research shows that the variable of online marketing has positive and insignificant effect to the decision of the purchase , the  variable price of perception has  negative and significant effect to the decision of the purchase .Simultaneously variable marketing online , and perception of the price have significant influence to the decision of the purchase .Keywords: Perception Of The Price, Quality, Online Marketing, Decision Of The Purchase.
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