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Journal : e_Jurnal Ilmiah Riset Akuntansi

ANALISIS PENERAPAN GREEN ACCOUNTING SESUAI PSAK 57 DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS PERUSAHAAN PERTAMBANGAN (Studi Empiris pada Perusahaan yang Listing di Bursa Efek Indonesia tahun 2014-2018) Anggi Choirun Nisa; Anik Malikah; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

The existence of environmental problems due to the company's operations, and the demands of several parties who ask that the company can be responsible for each company's operations, from where the accounting clean up and start applying green accounting. This study aims to see how the influence of the adoption of green accounting in accordance with PSAK 57 and environmental performance on profitability. The companies sampled in this study are mining companies listed on the Indonesia Stock Exchange that have implemented green accounting in accordance with PSAK 57 and who have been registered in the PROPER environmental performance assessment program by analyzing the annual report for the period 2014 - 2018. The method in this study uses the SPSS program 21. The results of this study indicate that the application of green accounting in accordance with PSAK 57 and environmental performance significantly influence the profitability of companies with an influence of 48.6%.Keywords: Environmental Problems, Green Accounting, PSAK 57, Environmental Performance
Analisa Teknikal Pergerakan Harga Saham untuk Menentukan Keputusan Investasi yang Terdaftar di BEI (Studi pada Sektor Tambang) Anita Nur Choiriyah; Anik Malikah; Siti Aminah Anwar
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 act of placing assets in the form of assets or funds in something that is anticipated to produce income or increase in value in the future is known as investment. Investors can invest in stocks using a long-term strategy to get profits, but there are other ways that can be used to develop funds from stock investment, namely stock trading (trading). This study aims to find out when the momentum is right to buy or sell shares in the mining sub-sector. This type of research uses descriptive qualitative, with a total of thirteen samples, this study uses four indicators, namely candlesticks, Moving Average, Relative Strange Index, and Fibonacci Retracement. The data used in secondary data research where the data is obtained from IDX. The results of this study resulted in seven investment recommendations for mining sector stocks that can be purchased in the 2019-2022 period. The author recommends choosing one of the thirteen samples, namely the MDKA company, because the movement of these shares is more stable, and each year has a very large profit.Keywords: Stock investment, investment decision, technical analysis, candlestick, moving average, relative strange index, fibonacci retracement, and stock recommendations
PENGARUH LINGKUNGAN SOSIAL, INOVASI, TEKNOLOGI DAN MODAL, TERHADAP MINAT BERBISNIS PADA MAHASISWA PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS ISLAM MALANG Redy Arbiansyah; Dwiyani Sudaryanti; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 12 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to examine the effect of social environment, innovation, technology, and capital on business interest in students of the accounting study program, Faculty of Economics and Business, Islamic University of Malang. The population used in this study were all students majoring in accounting at the Islamic University of Malang. The sampling technique in this study used purposive sampling in order to obtain 85 research samples. The method of sampling is using a questionnaire (questionnaire). The data analysis method used is the model feasibility test (F test), determination test (R test), partial test (t test). From the results of this study, the independent variables of social environment, innovation, technology, and capital have a simultaneous and partial effect on the dependent variable of business interestKeywords: Business Interest, Technology, Social Environment, Capital, Social Media, Innovation
PENGARUH KUALITAS LAYANAN TERHADAP LOYALITAS JASA TRANSPORTASI ONLINE DALAM PERSPEKTIF EKONOMI ISLAM (Studi Empiris Pada Mahasiswa Fakultas Ekonomi Dan Bisnis Universitas Islam Malang) Lailatul Rofiqoh; Anik Malikah; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study is to test The Effect of Service Quality on Online Transportation Services Loyalty in the Islamic Economy Perspective. Empirical studies on students of the Faculty of Economics and Business, Islamic University of Malang. Using online transportation at this time nowadays because  the existence of an online motorcycle taxi is more practical and easy, can order via the internet without having to go to an ojek base, trips can be tracked, the location of the driver when picking up can be known, the waiting time can be measured. The sampling technique used was purposive sampling, so the number of samples studied was 2984 x 15% = 448 students. Based on the results of this study that the quality of service (X) which consists of responsiveness, assurance, empathy, service reliability and physical services, has a significant effect on service loyalty with a significant value smaller than the value of 0.05. In the view of Islam, all human behavior must be in accordance with the orders of Allah SWT through the Al-Quran and Hadith. Islam teaches every business person to be professional that is able to work quickly and precisely so that he is mandated in his responsibilities.Keywords: Service Quality (Responsiveness, Assurance, Empathy, Service Reliability and Physical Services) Service Loyalty
STRATEGI PEMERINTAHAN DESA DALAM MENINGKATKAN PENDAPATAN ASLI DESA (PAD) MELALUI SARANA OBJEK WISATA AIR TERJUN TH. 2020 (Studi kasus Desa Baru Kibul Kecamatan Tabir Barat Kabupaten Merangin Provinsi Jambi) Mirza Febi Andriani; Dwiyani Sudaryanti; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 03 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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This study discusses the strategy of village government in increasing the Village's Original Income (PAD) through the Means of New Village Waterfall Tourism Object Kibul West Tabir District Merangin Jambi Province. This type of research is conducted descriptively Qualitatively. The results obtained from this study show that the village government's strategy in improving Village Native Income (PAD) through the means of waterfall attractions that is by maintaining the environment by keeping the waterfall clean so that the waterfall is maintained beauty and environment, Improving facilities in the tourist attraction area can cooperate with the government such as making rest facilities for visitors and businesses for the community, Urging the community to help cooperation in terms of preserving the environment such as greening and prohibiting the felling of trees, Making stalls selling food and drinks and opening souvenir shops in the tourist attraction area, Doing promotions by the management can be from social media such as instagram, facebook, and websites as well as from word of mouth promotion, Widening the road and giving fences on the edge of the ravine to make it safer for visitors.Keywords: Government Strategy, Village Native Income (PAD), Tourism Object Development
PENGARUH E-COMMERCE DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA PENGAMBILAN KEPUTUSAN DALAM BERWIRAUSAHA (Studi Kasus Pada Mahasiswa Akuntansi Angkatan 2017 di UNISMA, UM dan UMM) Muhammad Faiz Labay Al Anshory; M. Cholid Mawardi; 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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The purpose of this study was to determine the effect of e-commerce and the use of accounting information systems on decision-making in entrepreneurship. The population in this study were all students of the accounting study program, Faculty of Economics, Islamic University of Malang, the University of Muhammadiyah Malang, and State University of Malang, Class of 2017. The sample used was 90 samples that met the criteria for the research subject in 2021. The analytical method used was multiple regression equations, normality test, classical assumption test, descriptive statistical analysis, and hypothesis testing. The results of the study indicate that e-commerce and accounting information systems affect decision-making in entrepreneurship.Keywords: E-commerce, Accounting Information Systems, and Decision Making in Entrepreneurship
ANALISIS PENGARUH FRUAD TRIANGLE TERHADAP KECURANGAN LAPORAN KEUANGAN (Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018- 2019) Amirotuz Zakkiyah; Moh. Amin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 10 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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This study aims to analyze and test the effect of the Fruad triangle (Pressure, Opportunity and Rationalization) on fraudulent financial statements in Food and Beverage companies listed on the Indonesia Stock Exchange in 2018-2019. The type used in this study is a quantitative method that can be used to examine the population.  and certain samples, as data collection using research instruments, data analysis is quantitative or statistical.  The population in this study were 30 manufacturing companies in the Food and Beverage sector listed on the Indonesia Stock Exchange (IDX) for the period 2018 – 2019. The sample was taken from the population using purposive sampling technique and obtained a sample of 20 companies with the criteria used. The results showed that simultaneously Pressure, Opportunity and Rationalization Affected Fraudulent Financial Statements partially Pressure had a positive and significant effect on financial statements while Opportunity and Rationalization had no significant effect on financial statement fraud in Food and Beverage companies listed on the IDX in 2018-2019  .Keywords: Financial statements, fraud triangle, pressure, opportunity and rationalization
PENGARUH PENGETAHUAN KEWIRAUSAHAAN DAN PELUANG KERJA DIBIDANG AKUNTANSI TERHADAP MINAT BERWIRAUSAHA Satya Artha Pratama; Abdul Wahid Mahsuni; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 08 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determine the effect of entrepreneurial knowledge and job opportunities in the accounting sector on the interest in entrepreneurship. The population in this study were all accounting students of the 2017 Batch Year 2017 Islamic University Malang Program. The sample used is a portion of accounting students for the 2017 Undergraduate Program, Islamic University of Malang. The technique used in sampling is purposive sampling technique, the sample selected is 85 respondents. Data was collected using a questionnaire method. The data analysis method used is multiple regression analysis with the help of SPSS software version 14 (Statistical Products and Service Solutions version 14). The test data used are simultaneous hypothesis testing (f), determination coefficient (R2), and partial hypothesis testing (t). The results showed that the independent variable simultaneously had a significant effect on the dependent variable. Based on the coefficient of determination test results, the value of Adjusted R2 Square is 68.1% while the remaining 31.9% is influenced by other variables not included in this study. Based on the partial test results, all variables have an influence on Entrepreneurial Interest, Entrepreneurial Knowledge (sig = 0,000) and Job Opportunities (sig = 0,000) have an effect on Entrepreneurial Interest. Keywords: Entrepreneurial Knowledge, Job Opportunities in Accounting and Entrepreneurial Interest
ANALISIS PERENCANAAN ANGGARAN DAN REALISASI ANGGARAN PEMERINTAH DAERAH KABUPATEN MALANG TAHUN 2016-2018 Wilis Auliana; Moh. Amin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe Purpose of This Research The purpose of this study was to analyze the performance of the Malang Regency Government Revenue and Expenditure Budget in 2016-2018 in financial terms and measured from the Budget Realization Report. This type of research used in this research is descriptive type of research. Descriptive research is research about a particular phenomenon or population that researchers obtain on the subject which is conducted to find out the independent variables, either one or more independent variables without making comparisons or connecting with other variables. The analytical method used in this study uses descriptive analysis based on the Budget Financial Report (LRA), namely the concept of the budget, especially the analysis of budget planning and budget realization. Data obtained directly from the BAKD Office. The results of this study Malang Regency Government said to be good in carrying out financial performance, but only a few evaluations that must be improved in managing decentralization, PAD, and income differences. The performance of the Malang Regency Government's APBD in allocating its Shopping Budget is said to be efficient, not indicated budget waste. Realization of Malang Regency Government Budget for 3 years running effectively by presenting the Budget Realization Report (LRA) in accordance with applicable procedures. Keywords: Budget Planning, Budget Realization, APBD Performance
PENGARUH KEPEMIMPINAN KEPALA DESA TERHADAP TINGKAT PARTISIPASI MASYARAKAT DENGAN PEMAHAMAN MASYARAKAT SEBAGAI PEMODERASI PADA KECAMATAN REJOSO KABUPATEN NGANJUK (Studi Empiris pada Kecamatan Rejoso Kabupaten Nganjuk) Fetrin Puri Kartikasari; Nur Diana; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 11 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The low level of community participation in the use of village funds shows that the implementation of The village still does not fully involve the community in the village financial management process. This matter by the weak influence of leadership caused by the village head as the highest leader who has has full authority and responsibility in managing its territory and community. Low participation the community has an impact on the lack of satisfaction and public trust in the village government. This study uses a correlational quantitative data approach that is supported by primary data. Respondents consisted of 99 people based on profession as civil servants and farmers. The results showed that there were significant influence between the leadership of the village head on community participation in utilization of village funds. there is significant influence between village head leadership and understanding of village funds on community participation in utilization of village funds, and the absence of influence between the interaction of village head leadership and understanding of village funds on the level of community participationKeywords: leadership, participation, understanding, utilization of village funds
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