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All Journal IQTISHODUNA EL-MUHASABA El Dinar Jurnal Ilmiah KOMPUTASI JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Jurnal Riset Akuntansi Aksioma ATESTASI : Jurnal Ilmiah Akuntansi Journal of Accounting Auditing and Business Golden Ratio of Marketing and Applied Psychology of Business Golden Ratio of Human Resource Management Jurnal Rekognisi Akuntansi (JRA) Islamic Economics and Finance Journal e_Jurnal Ilmiah Riset Akuntansi E-JRM Jurnal Pengabdian Masyarakat
M. Cholid Mawardi
Universitas Islam Malang
Arts Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences Other

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Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kinerja Pemerintahan (Studi Kasus pada Instansi Pemerintah Kota Batu) Mayatisari Likuwatan; Anik Malikah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to find out how the influence of the Accounting Information System and Internal Control System on Government Performance "Case Study of Batu City Government Agencies". The variables used in this study consist of independent variables: Accounting Information Systems and Internal Control Systems. Dependent variable: Government Performance. This research was conducted from March to completion at Batu City Government Agencies. The population of this study are employees of Batu City Government Agencies. The sample in this study amounted to 49 employees using a purposive sampling technique. The data used in this study is primary data using a questionnaire. The analytical method used is multiple regression equation, normality test, classical assumption test, descriptive statistical analysis and hypothesis testing. The results of the study show that simultaneously the Accounting Information System and the Internal Control System have a positive and significant effect on Government Performance. While partially the Accounting Information System has no significant positive effect on Government Performance and the Internal Control System has a significant positive effect on Government Performance.Keywords: Accounting information systems, internal control systems, government performance.
Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kinerja Karyawan (Studi pada Bank BSI KCP Malang Lawang) Resti Windi Astutik; Anik Malikah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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The purpose of research is examine impact on employee. data for this study are gathered through primary sources, utilizing questionnaires that are measured using a Likert scale. The respondents for employees from BSI KCP Malang Lawang. The sampling technique employed in this research involves purposive sampling, where 30 respondents are selected based on specific criteria. The data analysis is carried out using SPSS version 25. The findings of this study reveal that there is a significant positive relationship between accounting information systems and internal control systems on employee performance. Furthermore, the study indicates that Islamic economics plays a crucial role in enhancing performance in accordance with Islamic norms.Keywords: Accounting information systems, internal control systems, employee performance
Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus, Sanksi Perpajakan, Lingkungan Wajib Pajak Berada Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Wajib Pajak Orang Pribadi di KPP Pratama Bangkalan) Aminatus Zahro; M. Cholid Mawardi; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of taxpayer awareness, the quality of taxpayer services, tax sanctions and the taxpayer's environment on taxpayer compliance. researchers set active and registered individual taxpayers at the North Malang Primary Tax Service Office as the population. While the researchers used the Slovin formula in determining the sample with a total of 100 taxpayer respondents. The research method used is quantitative research of primary data with questionnaire data collection techniques using a 5-point Likert scale. The data analysis method used is multiple linear regression analysis using IBM SPSS tools. The results of this study indicate the results that taxpayer awareness, the quality of taxpayer services, tax sanctions and the taxpayer environment have a simultaneous effect on taxpayer compliance. While partially taxpayer awareness has a positive effect on taxpayer compliance, the quality of taxpayer services has no effect on taxpayer compliance, tax sanctions have a positive effect on taxpayer compliance, and the taxpayer environment has no effect on taxpayer compliance.Keywords: Taxpayer awareness, taxpayer service quality, tax sanctions, taxpayer environment, taxpayer compliance.
Efektivitas Pelaksanaan Business Development Service (BDS) dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM (Studi Kasus Pada UMKM Pembibitan dan Budidaya Sapi Perah Batu) Farah Septya Findria Dewi; M. Cholid Mawardi; Irma Hidayati
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This research was conducted due to a decrease in taxpayer compliance as of July 2022. The number of registered taxpayers reached 4.52 million, but only 1.1 million reported tax returns (SPT), and only 732 thousand corporate taxpayers actually paid taxes. This indicates the level of awareness or compliance of corporate taxpayers is still low. This decrease in taxpayer compliance shows a lack of understanding of taxation. Therefore, this research intends to analyze the effectiveness of the Business Development Service (BDS) program from various factors, such as planning, implementation and development, as well as understanding of taxation on taxpayer compliance in Micro, Small and Medium Enterprises (MSMEs). The method used in this research is qualitative by collecting data through interviews. The participants taken in this research were the managers of UMKM Batu Dairy Cattle Breeding and Cultivation and the KPP Pratama Batu Extension Team. The results of this research prove that planning, implementing, developing, and understanding taxation factors have an effective impact on increasing MSME taxpayer compliance, as shown in indicator SE-13/PJ/2018.Keywords: Business development service, planning factor, implementation factor, development factors, understanding of taxation.
Dampak Tipe Kepribadian, IPK, dan Jenis Kelamin pada Efektivitas Pembelajaran Akuntansi Berbasis Online yang Dimoderasi oleh Kecemasan Berteknologi (Studi Kasus pada Mahasiswa Program Akuntansi Fakultas Ekonomi Unisma dan UIN) Ismi Istihanah Hermawan; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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The Purpose of this study was to determine the impact of personality, GPA and gender on the effectiveness of online-based accounting learning moderated by technological anxiety. This study uses explanatory research, the method used to analyse is Descriptive Statistical Analysis, Multiple Linear Regression Analysis, Moderation Regression Analysis, Instrument Test, Classical Assumption Test, and Hypothesis Test. The sample of this study were students of the Islamic University of Malang and State Islamic University of Malang majoring in accounting, the sample used was 268 respondents. The results showed that personality type, GPA, and gender had a simultaneous effect on the effectiveness of online-based accounting learning. Personality type and gender have a significant influence with a confidence level of 5% on the effectiveness of online-based accounting learning because they have a tcount > ttable with a significance < 0.05. Meanwhile, GPA has no significant effect on the effectiveness of online-based accounting learning because it has a tcount < ttable with a significance of > 0.05. Keyword : Personality type, GPA, gender, technology anxiety.
Pengaruh Kecerdasan Emosional dan Motivasi Belajar Mahasiswa Virtual Selama Masa Pandemic Covid 19 Terhadap Pemahaman Akuntansi Mahasiswa Asriani Asriani; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

The study aims to examine the Effect of Emotional Intelligence and Learning Motivation of Virtual Students During the Covid 19 Pandemic on Students' Understanding of Accounting. This research includes quantitative research. In this study, the population studied was students majoring in Accounting at the Faculty of Economics and Business at the University of Islamic Malang, the sample used was purposive sampling, in which the criteria were determined by the researcher. This study used primary data and data collection techniques using questionnaires. The data analysis method used is multiple regression analysis. The results of this study are that simultaneously the variables emotional intelligence and learning motivation have an influence on students' understanding of accounting. Partially emotional intelligence has a positive effect on students' understanding of accounting. Partially learning motivation has a positive effect on students' understanding of accounting.Keywords: Emotional intelligence, student learning motivation, pandemic covid 19, understanding of accounting.
Pengaruh E-Filing dan E-Billing Terhadap Kepatuhan Wajib Pajak dalam Pelaporan dan Pembayaran Pajak (Studi Kasus di KPP Pratama Malang Utara) Larasati Puspaharisti; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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The objectives of this study are: 1) To find out the effect of e-filling on the compliance of Taxpayers in reporting Annual Tax Returns influential or not at KPP Pratama Malang Utara, 2) To find out the effect of e-billing on Taxpayer compliance in payment influential or not at KPP Pratama Malang Utara. By using an associative quantitative approach, the results showed that simultaneously e-Filing had a positive and significant effect on Taxpayer Compliance in Tax Payments, simultaneously e-Billing had a positive and significant effect on Taxpayer Compliance in Tax Payments, partially e-Filing has a positive and significant effect on Taxpayer Compliance in Tax Reporting, and partially e-Billing has a positive and significant effect on Taxpayer Compliance in Tax Payments.Keywords: e-filing, e-billing, Tax Compliance, Tax Reporting, Tax Payment.
Pengaruh Pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah di Desa Se-Kecamatan Tambak Gresik Jawa Timur Via Amiria; M. Cholid Mawardi; Dewi Diah Fakhriyyah
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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The purpose of this study was to determine the effect of using regional financial accounting information systems and internal control systems on the quality of local government financial reports in a village, Tambak Gresik District, East Java. This research uses primary data in the form of questionnaire results. While the informants Head of the Financial Subdivision of the Regional Work Unit (SKPD), the Treasurer of each regional work unit (SKPD), the Accounting/Bookkeeping/Finance Staff of the Regional Work Unit (SKPD), and the Head of Administration/Work Unit Secretary Regional Devices (SKPD). This study used a non-probability sampling technique, namely purposive sampling with a total population of 52 respondents. The data analysis technique used in this research is multiple linear regression. The results of this study indicate that the utilization of regional financial accounting information systems and internal control systems has a partial effect on the quality of local government financial reports.Keywords: Utilization of regional financial accounting information systems, internal control systems, quality of local government financial reports
Pengaruh Pemahaman Perangkat Desa Dan Peran Perangkat Desa Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Pada Desa di Kecamatan Sangkapura Kabupaten Gresik) Masriyah Masriyah; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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The purpose of this research is to analyze and discuss the effect of understanding village officials and the role of village officials on the accountability of village fund management. This research is a quantitative research with technical data collection using a questionnaire. The sample in this study amounted to 97 respondents. The location of this research was village officials in Pudakittimur Village, Pudakit Barat Village, and Suwari Village, Sangkapura sub-district, Gresik Regency. The sampling technique used is purposive sampling method. Processing of primary data using analysis of Statistical Package for Social Science (SPSS) version 25. technique with multiple regression analysis method. The results of this study indicate that simultaneously the independent variables have a significant effect on the dependent variable, while partially each variable has a positive and significant effect on the accountability of managing village funds.Keywords : Understanding of village officials, the role of village officials, and accountability for managing village funds
Pengaruh Akuntabilitas Pengelolaan Dana Desa pada Masa Pandemi Covid-19 dalam Theory Of Planned Behavior Desy Wijayanti; Anik Malikah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This study aims to determine the accountability of village fund management during the COVID-19 pandemic using the theory of planned behavior. The population in this study is officials of Tlekung Village, Mojorejo Village, and Torongrejo Village. The sample samples in this study used the Non Probability Sampling technique. The sample of this study was 166 respondents. Data analysis was performed using multiple linear regression methods. The results of this study show that (1) management attitudes have a positive and significant effect on carrying out accountable intentions in village fund management during the Covid-19 pandemic, (2) subjective norms have a positive and significant effect on carrying out accountable intentions in village fund management during the Covid-19 pandemic, (3) self-efficacy has a positive and significant effect on carrying out accountable intentions in village fund management during the Covid-19 pandemic.Keywords: The effect of attitude, subjective norms, self-efficacy on the implementation of the intention to act responsibly in managing village funds during the Covid-19 pandemic.
Co-Authors Abd. Goffar Abd. Kodir Djaelani Abdul Lathif Adelia Yohana Meilansari Adhela Hadi Pratiwi Afifah Afda Nauziah Afifudin Afifudin Agustina Isviandari Ahmad Basori Ahmad Syarifudin Ahmad Zulkarnain Ainia Fajrin Ainul Yakin Ainun Asri Ainun Jariyah Aisyah Nur Baity Sa’diyah Akhmada Faidah Akhmal Firdhaus Ibnusolikhin Alifia Udlhiyana Shifa Amalia Maulida Nurissalmah Aminatus Zahro An-Nisa Soeni Ana Silva Anggraini Anang Febrianto Andre Bayu Pratama Anggia Mandari Valensia Devi Anggita Lupita Sari Anggita Septya Nisa Sholekhah Anik Malikah Anindya Ayu Nilamsari Anindya Veradina Anis Rochmawati Anisa Dwi Wandani Anisa Novianty Wakanno Anita Febriana Anita Rachman Annisa Nurul Imani Annisa Syafitrah Sakeh Aqidatul Firly ARIF EFENDI Arista Fauzi Kartika Sari Ashla Rahmi Tamalla Asriani Asriani Assrofei Laily Faddillah Astri Ridiawati Ayu Febri Citra Pertiwi Ayu Mei Lisa Putri Ayu Mir’atus Sholihah Ayu Via Fitriya Badris Sholeh Baiq Armiana Malahayati Baiq Inggit Hariyanti Basalamah, Muhammad Ridwan Chadinamin Fadhilatil Maula Chalisa Amalia Putri Chandra Febyani Putri Mulyadi Chotimatul Hamidah Cindy Ariana Oliviantika Cindy Nur Chofifah Cindy Widyawati Darti Wahyuni David Wahyu Hemawan Desi Ananda Saidina Dessy Meritha Putri Desti Wahyuningrum Ekawati Desy Susilawati Desy Wijayanti Devi Febryanti DEWI DIAH FAKHRIYYAH Dian Almahri Abd. Kadir Dian Antika Sari Dian Novitasari Dian Safitri Dian Syifaul Choirun Nisa Dias Olivia Diawati Diawati Dila Anggraheni Dina Huzriyah Dinanda Primanagari Dinanda Primanagari Dinda Oktaviani Dinda Septian Nur’aini Dini Ariani Putri Dita Dwi Lestari Diyah Ratnasari Durrotul Yatimah Dwi Dosi Kurniawati Dwiyani Sudaryanti Dyah Putri Novitasari Dyanira Putri Hertika Dzurrotun Nasikhah Efendi Trias Yusnita Efi Kumala Eka Maylinda Nurafifah Eka Wulandari Eka Yulianti Ekky Dian Muharromah Ela Muliana Elia Nurmala Elisabet Susianti Ningrum Ema Maliawati Emy Puji Puspitasari Endang Utami Aprilia Musiin Enggar Tiyas Yuliyanti Enis Setiawati Erina Sasmita Arjuni Erlina Julita Pramesti Erlinliya Motifasari Ervinda Irawati Eva Lailan Rahmania Syefiada Eva Puspitasari Eva Wulandari Eveilin Rosalina Putri Evy Nur Sugiarti Fachenda Itsnain Naufal Zuhdi Fachry Rahmatullah Aditama Fadel Baha Fairotus Shulhiyyah Faizatur Hafidhoh Fani Adhistyastuti Farah Septya Findria Dewi Farida Diyan Pertiwi Fatimatuz Zahro Febriani Dwi Putri Yadyarti Fikria Lailatus Sidqiyah Firda Fikra Tania Firdausia Oktaviana Firqatun Nafilah Fitri Rahmatika Fitri Veta Viyan Fitria Afdiyanti Astuti Gaendie Mustika Ladyve Geya Adiptadaniar Habibah Mutiara Islamiyah Habibi Santoso Hairunisah Hairunisah Halimatus Sakdiyah Halimatus Sa’diyah Hamamah Jamaludin Hamdi Holid Ulinnuha Hanafi Hanafi Hariri Hariri Hariri, Hariri Hastini Yanti Susiyah Hellamida Fanureka Henra Nanang Sukma Hijah Maisyarah Hikmatul Amaliya Hilda Rahmadia Putri Hj. Nur Hidayati Hj. Nur Hidayati Hj. Nurhidayati Hj. Nurhidayati Hoiriyah Ali Husnul Chulukiyah Husnul Hidayatur Rohmah Ika Alivia Rizky Ika Erniawati Ika Nur Faiza Imam Baihaqi Ahmad Imarotul Mufidah Imelda Imelda Imelda Yofa Aprillia Imroatus Sholikah Indah Sumayah Gasim Indrawan Maulana Inggit Dwi Priliya Intan Dewi Sa’adah Intan Kurnia Inti Sari Irma Hidayati Ismi Istihanah Hermawan Isrin Hikmayanti Istiqomah Nur Frida Iva Yuliana Pratama Jamaludin Anwar Jamli La Nasir Jumiati Halima Kamisa Delasari Karina Murngnysih Karlina Apriliasari Khalid Izzuddin Wafiq Kiki Veronica Agatha Kirana Amalia Latulanit Kumala Faiza Amalia Laeli Nur Barokah Laila Maulatul Haq Laila Nur Rosyidah Lailatul Ilma Aulia Lailatul Mutmainnah Laily Rahmawati Larasati Puspaharisti Latisha Ananda Rezha Leony Larasati Widodo Lesi Anjaliati Lika Yunistiyawati Lili Suryani Umar Lina Puspitasari Linda Devita Linda Erika Linda Tri Utami Linda Wulandari Liria Rhosa Effendi Lisa Alvionita Lisa Yuliana Listiya Ayuningsih Lita Noviani Livia Deni Zakaria Luluk Innafisah Lusia As’ari Lutfiani Nur Adiliyah Lutvia Yanda Ayunanta M. Ridwan Basalamah Mahfiro Mahfiro Mardhani Susilawati Maria Ulfa Maslichah, Maslichah Masriyah Masriyah Mayatisari Likuwatan Meli Marliani Melinda Ramadhanti Melly Meilani Mirawati Lompeng Misbahul Mun’im Moh. Amin Moh. Amin Mohamad Indra Ardhiansa Mohammad Amin Mohammad Naylu Alifi Noor Muhammad Faiz Labay Al Anshory Muhammad Faris Nugraha Muhammad Ikhsan Arief Nugraha Muhammad Mahyudin Muhtar Muhammad Noor Ramadhani Muhdin Muhdin Muhdor Muhdor Muhsi Rosdian Sukmawati Mukminah Mukminah Mutiara Mardaw Mutmainna Indah Andriyani Dewi Nadiya Nidaul Khairiyah Nafi’atin Riski Nais Aprilia Namira Usman Na’am Chusaeri Neny Sulistyowati Nimas Agustin Candra Sujarwo Nina Mardiana (F01108057) Nisa Amelia Ramdani Noor Shodiq Askandar Noraida Hafni Normasari Dwi Purwanti Novita Dian Kusuma Putri Novyta Diah Ayu Putri Inandi Nuansa Risky NUR AINI Nur Chabibah Nur Chalimatussa’diyah Nur Diana Nur Diana Nur Hadayati Nur Halisa Nur Hasanah NUR HIDAYATI Nuril Laili Wulandari Nurkomariah Nurkomariah Nurul Ikriyah Nurul Mutia Hidayah Nurul Nabilah Oktaviana Imami Mahmudah Olivia Rizqiatul Jannah Prima Anggraeni Hartutik Putri Elsa Meilina Putri Ningsih Putri Nurfadilah Putri Septianita Rachmawati Putri Yudiastantri Qisthi Yoeanda Qonita Lutfiyah Rahma Maulidia Rahmatdatulah Rahmatdatulah Rayi Mifta Pradifta Rensi Dwi Maharani Resti Windi Astutik Retno Dwi Wandika Rina Ariani Rindit Pranandari Rini Cahyanti Risa Levia Setyawati Riska Dwi Fitriana Riska Widia Rantasari Risma Tri Edi Susenti Risna Nur Anggraini Rofiatul Jannah Sabtian Clara Desya Putri Sahid Hidayah Salina Salina Sari Lestari Sarina Hi Djafar Selynia Nurur Rohmah Sherly Aulia Absari Shofiyah Shofiyah Shofyah Shofyah Silvia Qotrun Nada Siti Aminah Anwar Siti Choirul Umatin Siti Hakimatun Nisak Siti Istiqomah Siti Nur Aini Arum Lestari Siti Rofiah Siti Wahyuni Sofiana Sofiana Sopia Sopia Sri Sinta Wardani Sri Sukenti Sri Wahyuni Suniyah Suniyah TRI WULANDARI Tsamrotul Masrifatil Abadiah Tsibat Vozi Kinaza Ufairoh Rohmawati Ulfa Dwi Yanti H. Abubakar Ulfa Ilmiyatis Sholichah Ulfah Hariani Umi Masruroh Umi Nandiroh Ummy Sholihah Veni Zakia Venni Endina Putri Via Amiria Vika Herdiana Vinna Anggraeni Wahidatul Hasanah Wahyu Afrilia Mawardianti Wanda Alisah Sastiana Wardatul Jannah Widi Sriyanto Widya Andreyna Winda Armeinita Wulandari Yayang Perdania Putri Yoga Prasetyo Yulia Zahro Yuninda Asmi Puspita Sari Yunita Adelia Putri Yusrotul Widad Yuyun Fadilah Yuyun Hanifatusa’idah Zahrotul Jannah Zalzulifa Zelvi Ainun Naja