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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 Kinerja Lingkungan, Biaya Lingkungan dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI 2020-2021) Ledys Juncia Prinanta; Moh. Amin; 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 responsibility of a company consists of three important aspects, namely financial, social and environmental. The environmental aspect is currently a concern considering its broad impact and related to the sustainability of the earth. Because, there are still many companies that ignore environmental aspects in pursuit of financial aspects so that their environmental performance is still low, including in manufacturing companies whose activities cause a lot of environmental impacts. This study aims to determine 1). influence of environmental performance on financial performance, 2). Effect of environmental costs on financial performance, and 3). Company size on financial performance. Sampling in this study using purposive sampling method. The sample for this research is 100 manufacturing companies listed on the IDX in 2019-2020. The data analysis technique used is multiple linear regression, with descriptive analysis tests, normality tests, classic assumption tests, coefficient determination tests, partial tests and simultaneous tests to determine the relationship between variables. By using the SPSS statistical tool, the results of this study indicate that 1) environmental performance has an effect on financial performance, 2) environmental costs have a negative and significant effect on financial performance, 3) company size has an effect on financial performance.Keywords: Environmental Performance, Environmental Costs, Company Size, Financial Performance
Pengaruh Kompetensi, Etika Auditor dan Teknologi Informasi Terhadap Kualitas Audit (Studi Empiris pada KAP Kota Malang) Aryundah Siwi Faryantri; 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 increasingly transparent era of globalization requires that every company is more competent in presenting financial reports. The reports presented must be in accordance with applicable accounting principles so that they can be well received by interested parties in making decisions. In this case, the importance of the role of the auditor as a liaison between the interests of investors as users of financial reports and companies as providers of financial reports. Therefore, it is necessary to carry out an audit of the financial statements in determining an opinion on the financial statements. The goal of this study was to find out how information technology, auditor ethics, and competence affect audit quality. Sampling obtained 40 respondents based on the criteria applied. This study uses a multiple linear regression model. The results of this study indicate that competence, auditor ethics and information technology have a significant positive effect on audit quality. Competence has a significant positive effect on audit quality. Audit quality is significantly improved by auditor ethics. Audit Quality is significantly improved by information technology.Keywords: Competence, auditor ethics, information technology, audit quality.
Pengaruh Professional Training, Pasar Kerja, Lingkungan Kerja dan Personalitas Terhadap Minat Mahasiswa Akuntansi Unisma Pada Profesi Akuntan Publik Muhammad Ikhsan Arief Nugraha; M. Cholid Mawardi; 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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This study aims to find out how and to what extent professional training, job market, work environment and personality influence the interest of accounting students in the public accounting profession. The population in this study were students majoring in accounting at the Malang Islamic University class of 2018, totaling 291 people and the sample in this study using the slovin formula obtained a sample of 74. The test was carried out using IBM SPSS version 26. The results obtained were professional training, job market, work environment and personality simultaneously have a positive and significant effect on students' interest in the public accounting profession. In the mean time, to some extent proficient preparation affects understudies' revenue in the public bookkeeping calling, the work market affects understudies' revenue in the public bookkeeping calling, the workplace affects understudies' revenue in the public bookkeeping calling, character significantly affects understudies' revenue in the public bookkeeping calling.Keywords: Professional training, job market, work environment, personality, student interests. 
Pengaruh Pertumbuhan Perusahaan, Profitabilitas dan Struktur Modal Terhadap Nilai Perusahaan (Studi Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Galuh Nilam Kusuma Wardani; Dwiyani Sudaryanti; 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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This study aims to determine and analyze the effect of company growth, profitability and capital structure, the effect of company growth on firm value, the effect of profitability on firm value, the effect of capital structure on firm value in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2019 period -2021. This research was conducted on food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period using the purposive sampling method and the samples used in the food and beverage sub-sector manufacturing companies listed on the IDX for the 2019-2021 period were 11 companies. Multiple linear regression is a data analysis technique used in this study. Based on the results of data analysis, several conclusions can be drawn as follows: Company growth, profitability, Capital Structure simultaneously influence company value in Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Company growth has no partial effect on company value in Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Profitability has a partial effect on company value in Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Capital Structure has no partial effect on company value in Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange for the 2019-2019 period 2021Keywords: Indonesia Stock Exchange, Firm Value, profitability and capital structure
Pengaruh Rasio Keuangan dan Kebijakan Deviden Terhadap Pertumbuhan Laba (Studi pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020) Dilyan Ardi Hutama; Moh. Amin; 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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This study aims to determine the effect of financial ratios and dividend policies simultaneously on profit growth in manufacturing companies listed on the IDX in 2018-2020 with a total population in this study of 59 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2020 years. Profitability which is proxied by Return On Assets (ROE) has a positive and partially significant effect on Profit Growth, Liquidity which is proxied by Current Ratio (CR) has a negative and partially insignificant effect on Profit Growth, Solvency which is proxied by Debt to Equity Ratio (DER) has a negative and not significant effect partially on Profit Growth. Activity proxied by Total Asset Turnover (TATO) has a partially positive and significant effect on Profit Growth, Dividend Policy proxied by the Dividend Payout Ratio (DPR) has a negative and partially significant effect on Profit Growth, Then simultaneously Profitability (ROE), Liquidity (CR), Solvability (DER), Activity (TATO), Dividend Policy (DPR) on Profit Growth (NPM).Keywords: Profitability, liquidity, solvency, activity, dividend policy.
Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Islamic Social Reporting Pada Perusahaan yang Terdaftar di Jakarta Islamic Index Periode 2019 – 2021 Putri Roifatul Fauziah; Afifudin Afifudin; 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

This study aims to explain the factors that influence the disclosure of Islamic social reporting in companies listed on the Jakarta Islamic Index. The independent variable indicators of this research are profitability, company size, company age, and leverage. The dependent variable indicator of this research is Islamic Social Reporting (ISR). The data used is secondary data, obtained from the Unisma Faculty of Economics and Business Investment Gallery and the official website www.idx.co.id. Sampling was carried out using purposive sampling method. The sample for this research is 22 companies registered in the Jakarta Islamic Index for the 2019-2021 period. Data analysis used the classical assumption test and multiple linear regression. The results of this study indicate that simultaneously Profitability, Firm Age, Firm Size and Leverage have a significant effect on Islamic Social Reporting. partially shows that Profitability has no effect on Islamic Social Reporting. partially shows that Firm Age, Firm Size and Leverage have a significant effect on Islamic Social ReportingKeywords: Profitability, Company Size, Company Age, Leverage, Islamic Social Reporting
Pengaruh Independensi, Akuntabilitas dan Etika Auditor Terhadap Kualitas Auditor Novita Wahyu Fauziah; Dwiyani Sudaryanti; 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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This study aims to determine the influence of independence, accountability and auditor ethics on auditor quality. The independent variables in this study are the independence, accountability and auditor ethics of the auditor quality, while the dependent variable is the quality of the auditor. This type of research is quantitative research, because the data that used in the form is numerical data. The source of this research data is primary data with the data collection method in the form of questionnaires. The population in this study is auditors who work in Public Accounting Firms in Malang city. The data retrieval technique uses the slovin formula. Based on this method, the number of auditors used was 100 respondents. Hypotheses tested using descriptive statistical analysis, instrument tests, normality tests, classical assumption tests, multiple linear regression tests and hypothesis tests using SPSS Version 22 tools. The results showed that the variable that independence had a negative and significant effect on auditor quality (0.025 < 0.05), while the accountability variable had a positive and significant effect on auditor quality (0.000 < 0.05) and auditor ethics variables had a negative and significant effect on auditor quality (0.49 < 0.05).Keywords: Independence, accountability, auditor ethics, auditor quality
Pengaruh Literasi Pajak, Sosialisasi Perpajakan, dan Pemanfaatan Financial Technology Terhadap Kepatuhan Wajib Pajak Dimana Digitalisasi Perpajakan Sebagai Variabel Moderasi Nur Atifa; Afifudin Afifudin; 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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Based on KUP Law Number 28 of 2007 Article 1 paragraph 1, the definition of tax is a mandatory contribution to the state owed by an individual or entity that is coercive based on the Law, with no direct compensation and used for state purposes for the greatest prosperity of the people. In 2020 Indonesia's tax ratio experienced a decline that fell considerably, this year is where Indonesia's tax ratio declined the most due to the Covid-19 pandemic which limited public activities. This shows an indication that the level of awareness and compliance of the Indonesian people on taxes still tends to be low The purpose of this study is to determine the effect of tax literacy variables, tax socialization, and the use of financial technology on taxpayer compliance. The research location in this study is the Islamic University of Malang. This type of research is quantitative research. This research was conducted from December 2022 to June 2023. The number of samples was 88 respondents. data analyzed with SPSS 26.The results of this study show that tax literacy and tax socialization affect taxpayer compliance, while the use of financial technology does not affect taxpayer compliance. Tax digitalization can moderate tax literacy and tax socialization. However, digitalization cannot moderate the use of financial technology. Further researchers are expected to use other independent variables to increase the variety of research and find out other causes that can affect taxpayer compliance. For the Director General of Taxes, it is expected to utilize financial technology in the world of taxation to make it easier for taxpayers.Keywords: Tax compliance, tax digitalization, tax literacy, tax socialization, financial technology utilization.
Perencanaan Pembukuan Sederhana Bagi UMKM Sebagai Pemenuhan Persyaratan UMKM yang Bankable Risna Cahya Wijayanti; 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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This study aims to find out how to improve the knowledge and skills of MSME actors in making simple bookkeeping and to find out how to prepare bankable simple bookkeeping for MSMEs. This research is planned to start from December 2021 to May 2022, taking place in the village of Sambik Bangkol and the village of Rempek, North Lombok Regency. Methods that support this research process are interviews, observation, and documentation. The results of this study found no obstacles in the research process and the increasing ability of MSME actors in making simple bankable bookkeeping.Keywords: Simple bookkeeping, MSME, bankable
Pengaruh Pengetahuan Keuangan, Sikap Keuangan, dan Kepribadian Terhadap Perilaku Manajemen Keuangan pada Pelaku UMKM Sentra Kerajinan Batik Desa Kunir Kidul Abdul Afrillah Nur Sugeng; Afifudin Afifudin; 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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This study aims to determine the effect of financial knowledge on financial management behavior in SMEs in batik craft centers in Kunir Kidul Village, to determine the effect of financial attitudes on financial management behavior in SMEs in batik craft centers in Kunir Kidul Village and to determine the influence of personality on financial management behavior in SMEs in the batik craft center in Kunir Kidul Village. The quantitative research approach is used in this study. The sample in this study were 45 permanent SMEs employees in Kunir Kidul Village, Lumajang Regency and the data processing used the SPSS data processing program. The validity and reliability tests were handled by this study. The classical assumption test, multiple linear regression test, statistical test and the coefficient of determination were employed in this study’s analysis. The variables used in this study are Financial Behavior, financial attitude, and personality which are independent variables, while the dependent variable in this study is financial management behavior.Keywords: Financial behavior, financial attitude, and personality
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