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All Journal JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Sebatik JAS (Jurnal Akuntansi Syariah) Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Jurnal Bisnis dan Kewirausahaan El-Aswaq e_Jurnal Ilmiah Riset Akuntansi
Siti Aminah Anwar
Univeristas Islam Malang
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : e_Jurnal Ilmiah Riset Akuntansi

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Pengaruh Rasio Rentabilitas, Profitabilitas, dan Rasio Aktivitas Terhadap Kinerja Keuangan (Studi Kasus Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021) Ana Adinda Sofiyah; Afifudin Afifudin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi Februari 2023
Publisher : Universitas Islam Malang

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Abstract

The company's financial performance is one of the factors seen by potential investors, where healthy and efficient financial performance will result in the company obtaining high profits (profits). then the tool commonly used is the financial ratio. The purpose of this study was to determine the effect of profitability, profitability, and activity ratios on financial performance in manufacturing companies listed on the IDX from 2019-2021. The types and sources of data used in this study are secondary data, using a quantitative approach which is an empirical research, sampling in this study was carried out using purposive sampling technique. Profitability, Profitability, and Activity Ratios have a positive and significant impact on financial performance, the F value is 133.738 with a significant value of 0.000, which is smaller than 0.05.Keyword: Profitability ratios, profitability ratios, activity ratios, financial performance 
IMPLEMENTASI PENGEMBANGAN SISTEM INFORMASI DENGAN SISFO KAMPUS UNISMA Siti Aminah Anwar; Oktavia Rahayu Puspitarini
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRAKPengembangan Sistem Informasi sangat dibutuhkan oleh perusahaan dengan mengikuti arus pengembangan tingkat kebutuhan. Akan tetapi kebutuhan pengembangan Sistem Informasi sekarang ini tidak hanya pada bidang usaha saja, tetapi juga dibutuhkan pada Lembaga Pendidikan terutama Perguruan Tinggi. Dengan semakin meningkatnya jumlah Mahasiswa yang signifikan pada suatu Perguruan Tinggi harus diimbangi dengan strategi peningkatan Pengembangan Sistem Informasi yang berguna untuk peningkatan pelayanan secara online. Pelayanan Administrasi Akademik (KRS, KHS) pada awalnya hanya menggunakan sistem manual, dimana Hasil Studi Mahasiswa hanya bisa dilihat Mahasiswa, Dosen Wali, dan Orang Tua Mahasiswa dengan melihat dari selembar kertas. Penelitian ini diharapkan dapat mengetahui Sisfo Unisma mampu mengurangi permasalahan akademik dan non akademik. Penelitian ini menerapkan Observasi, Wawancara, Dokumentasi terhadap pemakai akhir. Hasil Penelitian ini menunjukkan bahwa Sistem Informasi Sisfo Kampus Unisma dapat memudahkan dan meningkatkan kinerja Mahasiswa, Dosen, dan Bagian Administrasi dan diperlukan adanya pengembangan Sistem Informasi yang ada.Kata kunci: Sistem Informasi, KHS, KRS, Kepuasan Pelayanan Akademik dan Non Akademik
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (Studi Kasus Pada Badan Pendapatan Daerah Kota Batu tahun 2018-2020) Linggam Wardani Putri; Afifudin Afifudin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to analyze the effectiveness of hotel taxes on increasing Regional Original Income and analyzing the contribution of hotel taxes to increasing Regional Original Income. The subjects in this study were hotels located in Batu City. This research uses quantitative methods. The results of this study indicate that the effectiveness of Batu City's hotel tax revenue in 2018-2020 is very effective, each percentage reaching the category of more than 100%. Meanwhile, the contribution of hotel taxes to Batu City's Original Revenue in 2018-2020 shows the criteria for being lacking.Keywords: Effectiveness, Contribution, Hotel Tax, Local Revenue
PENGARUH TIPE INDUSTRI, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2016-2018 Akhmada Faidah; M. Cholid Mawardi; Siti Aminah Anwar
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 study aims to analyze the influence of industry type, company size, and profitability on social responsibility in manufacturing companies listed on the Stock Exchange in 2016-2018. Data collection uses a purposive sampling method for manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. There are 50 companies used as research samples. Hypothesis testing is done by multiple regression analysis. This study uses independent variables such as: industry type, company size, profitability; and the dependent variable used is corporate social responsibility. The results of the regression model show simultaneously the type of industry, company size and profitability affect corporate social responsibility. while partially the type of industry and profitability affect corporate social responsibility, but the size of the company does not affect corporate social responsibility.Keywords: corporate social responsibility, industry type, company size, profitability.
ANALISIS KUALITATIF PELAYANAN DAN KINERJA KEUANGAN PADA MASA COVID 19 DI RSUD DR. SAIFUL ANWAR MALANG Rintan Nurulita Arofi; Dwiyani Sudaryanti; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to analyze the quality of service and financial performance during the covid 19 period at Dr. RSUD. Saiful Anwar Malang. On financial performance through analysis of profitability ratios and liquidity ratios. The model in the research conducted is through field research and analyzing financial statements to determine the level of comparison of profitability ratio analysis and liquidity ratios during the covid 19 period. The results of this study indicate that to analyze the quality of service during the covid 19 period, many changes have occurred. To analyze financial performance in the calculation of profitability ratios which include return on assets and return on equity, it can be seen from the three cash flows from operating activities that present hospital income and expenses which have increased and decreased in 2019 and 2020. In the calculation of the liquidity ratio which includes The current ratio can be seen from the number of current assets/current assets and short-term liabilities in 2019 and 2020, showing that financial performance has decreased from 2019 to 2020 and can be said to be good.Keywords:  Service Quality, Profitability Ratio Analysis, Liquidity Ratio Analysis and Financial Performance.
PENGARUH TINGKAT PENDIDIKAN PEMAHAMAN AKUNTANSI DAN SKALA USAHA TERHADAP KUALITAS LAPORAN KEUANGAN PADA UMKM (Studi Pada UMKM di Sentra Tempe dan Keripik Tempe Sanan Kota Malang) Lisa Mujianti; Afifudin Afifudin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of the variable of education level, accounting understanding, and business scale on the quality of financial reports in Tempe and Sanan Tempe in Malang City. The method in this research is quantitative research. This study uses primary data. The scale used in the questionnaire is the likert scale and nominal. The population in this study is MSMEs located in the Sanan Region of Malang City, a total of 262 MSMEs. The sampling technique used is purposive sampling. So that obtained a sample of 57 respondents. The research data was processed by using multiple linear regression analysis with the help of SPSS version 25 for windows. The results of the research show : 1) education level has a significant effect on the quality of MSMEs financial reports. 2) understanding of accounting has a significant effect on the quality of MSMEs financial reports. 3) business scale has a significant effect on the quality of MSMEs financial reports.Keywords : Education Level, Accounting Understanding, and Business Scale
ANALISIS DETERMINAN NILAI PERUSAHAAN SEKTOR MANUFAKTUR DI BEI TAHUN 2016 -2021 Wanda Agita Devi; Junaidi Junaidi; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 12 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine 1) the effect of leverage on firm value, 2) the effect of profitability on firm value and 3) the effect of capital structure on firm value. The sampling method in this study used purposive sampling. The sample in this study consisted of 58 manufacturing sector companies listed on the IDX from 2016 to 2021. The data analysis technique used was multiple linear regression. By using the statistical tool package or social science (SPSS) v.28.0 for windows, the results of this study indicate that 1) Leverage has no effect on firm value, 2) profitability has a significant positive effect on firm value, 3) Capital structure has a significant positive effect on firm value. Based on the result of the study, it was concluded that the variable of profitability and capital structure are factors that affect firm value. While the leverage variable is not a factor that affects firm value.Keywords: Leverage, Profitability, Capital Structure and Firm Value.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA UNTUK BERINVESTASI DI REKSADANA (Studi Kasus Pada Mahasiswa Fakultas Ekonomi Unisma) Tasya Anggita Veronika; Abdul Wahid Mahsuni; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the factors that influence student interest in investing in mutual funds in students of the Faculty of Economics and Business, Islamic University of Malang.  factors used are (1) knowledge, (2) benefits, and (3) perceived convenience. To determine the sample in this study using the Slovin formula. And the results show that the sample used in this study was 100 students. The data analysis method used in this research is quantitative data analysis using multiple linear regression analysis. Testing the data used is simultaneous hypothesis testing (F) and partial hypothesis testing (t). The results showed that (1) the independent variable simultaneously had a significant effect on the dependent variable. Based on the partial test results, (2) the knowledge and benefits variables affect student interest, (3) while the perceived convenience variable has no effect on student interest.Keywords: Mutual Funds, Knowledge, Benefits, Perception of Ease and Interest in Investing.
Informasi Akuntansi Pertanggungjawaban Sebagai Alat Penilaian Kinerja Manajer Perusahaan Asuransi Jiwa Bersama Bumi Putera Kota Batu Putri Anggraini; Dwiyani Sudaryanti; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

Accounting information is the final result of the responsibility center where later the information can be used to evaluate the performance of each company unit. Accountability accounting is needed by company managers as a benchmark for the performance of each unit. The existence of corporate responsibility accounting can be controlled and directed according to targets and objectives. The responsibility accounting report becomes an assessment of the performance of a company in one period. The company insurance of Bumi Putera Batu is one of the companies that has a responsibility center unit. Where this responsibility center will report accounting information on the performance that has been done in a certain period to the company manager. The use of code in accounts has also been applied in liability accounting. The insurance company Bumi Putera has implemented an accounting system in the company's operations. The company in its application has used a fairly good accounting system.Keyword: Accounting Information, Company Manager Performance, Code Usage in Accounting Information
PENGARUH PERSEPSI, MOTIVASI, DAN PENGETAHUAN AKUNTANSI SYARIAH TERHADAP MINAT BERKARIER DILEMBAGA KEUANGAN SYARIAH (Studi Kasus Mahasiswa Jurusan Akuntansi Yang Menempuh Mata Kuliah Akuntansi Syariah) Nor Maula Annisa; Afifudin Afifudin; Siti Aminah Anwar
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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Abstract

Perception is the process of individual treatment related to the response, meaning, description, or interpretation of what is felt and what is seen by the five senses in the form of attitudes, opinions and behavior, often referred to as individual behavior. lead to the emergence, direction, and persistence of voluntary activities directed towards certain goals. Sharia accounting is an accounting process based on sharia principles, both in the accounting and recording cycles. An accounting process for sharia transactions. Each institution in Islamic financial institutions aims to help achieve the socio-economic goals of Islamic society. The structure of the Islamic financial institution system in Indonesia consists of bank financial institutions and non-bank financial institutions.Keywords: Perception, Motivation, Knowledge Of Islamic Accounting, Islamic Financial Institutions
Co-Authors Abdul Afrillah Nur Sugeng Abet Alfarizi Achmad Munir Ade Indriati Afifudin Afifudin Akhmada Faidah Alces Putra Alkaf Alifa Khairunnisa Amirotuz Zakkiyah Ana Adinda Sofiyah Anggi Choirun Nisa Anik Malikah Anindya Ayu Nilamsari Anita Nur Choiriyah Ansharullah K. Zufri ARIF EFENDI Ary Hutama Putra Aryundah Siwi Faryantri Athia, Ita Chofifah Wachid Delly Isnatani Dalove Setyantoro Dewi Amelia Dewi Rahayu Dewi Sri Mulyani Dicke Ratna Puspitasari Dilyan Ardi Hutama Dinanda Primanagari Dinanda Primanagari Dita Dieni Khoirunisa Dwi Wulandari Dwiyani Sudaryanti Dyanira Putri Hertika Eka Yulianti Elya Rohali Emma Sukma Zulmida Eris Dianawati Fahratun Fahratun Fetrin Puri Kartikasari Firman Rizki Subakhtiar Fitriyatul Hasanah Galuh Nilam Kusuma Wardani Hasbi Maftuh Ardiansyah Hendri Kurniawan Hesti Saras Wati Hesti Suryani Hikmatul Maulida Ihda Riyadlotul Khatwa Ilma Suryani Mardana Indah Ningsih Irvan Rohmat Saputra Isma Lutfiana Jeni Susyanti Junaidi Junaidi Junaidi Junaidi Khoirul Anam Khotifah Ayu Febriyanti Lailatul Rofiqoh Ledys Juncia Prinanta Linggam Wardani Putri Lisa Mujianti M. Cholid Mawardi Maulidiyah Lestari Mirza Febi Andriani Moh Amin Moh. Amin Moh. Amin Muhammad Azhar Ilham Fauzi Muhammad Darul Huda Muhammad Faiz Labay Al Anshory Muhammad Ikhsan Arief Nugraha Muhammad Khoirudin Muhammad Sulton Muhammad Ulul Azmi Muhammad Wildan Muissu Amina Murni Cahnia Mutiara Mardaw Noor Shodiq Askandar Nor Maula Annisa Nova Dwi Cahyani Novi Purnamasari Novita Wahyu Fauziah Nur Atifa Nur Diana Nurhayati Nurhayati Oktavia Rahayu Puspitarini Putri Anggraini Putri Elsa Meilina Putri Roifatul Fauziah Ratma Ana Tasya Razzan Zaki Muhamad Redy Arbiansyah Retno Dwi Wandika Rintan Nurulita Arofi Risna Cahya Wijayanti Riyan Hariyadi Rohmat Arif Rosa Yuliati Rosa Yuliati Rosalina Dwi Amara Roudhotus Sholihah Sabrina Rizky Bionita Satya Artha Pratama Selva Fersa Sonia Shinta Puspitarini Sindi Kurniawati Siti Ratna Pelupessy Sri Rahayu Syaiful Fatur Rochman Tasya Anggita Veronika Tiara Prihatini Titin Syahadatina Tri Nurmeisida Utari Maharani Noor Wanda Agita Devi Wilis Auliana Yusril Ihza Maulana Zufly Amrullah Hadi