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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 Islamic Economics and Finance Journal 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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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
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT BERWIRAUSAHA BAGI MAHASISWA AKUNTANSI FEB UNISMA ANGKATAN 2018 (Studi kasus pada Mahasiswa Akuntansi FEB UNISMA angkatan 2018) Shinta Puspitarini; 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 determine the effect of courage in taking risks, entrepreneurship courses, family environment and campus environment on students' interest in entrepreneurship. The research method used is quantitative research with a Likert 4 scale questionnaire data collection technique for accounting students FEB UNISMA Class 2018. The sample calculation in this study uses the slovin formula with 179 respondents. The data analysis technique used is multiple linear regression with descriptive analysis test, normality test, classical assumption test, coefficient of determination test, partial test and simultaneous test to determine the relationship between variables. The results of the research hypothesis test indicate that courage in taking risks, subjects entrepreneurship, family environment and campus environment simultaneously and significantly influence the interest in entrepreneurship. the influence of courage in taking risks, entrepreneurship courses, family environment has a positive and significant effect, while the campus environment has no effect on interest in entrepreneurship in 2018 FEB UNISMA accounting students.Keywords : Entrepreneurship, Likert, Slovin, Environment
ANALISIS KOMITMEN PROFESIONAL DAN SOSIALISASI ANTISIPATIF SERTA HUBUNGANNYA DENGAN WHISTLEBLOWING (Studi Persepsi Mahasiswa Akuntansi Universitas Islam Malang) Isma Lutfiana; Abdul Wahid Mahsuni; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 11 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT            The purpose of this study was to analyze the effect of professional commitment and anticipatory socialization and its relationship with whistleblowing behavior. The population in this study were 193 students of semester V Malang Islamic University, and used a purposive sampling method using 84 students as respondents.This study uses primary data collected through questionnaires. To test the relationship between professional commitment and anticipatory socialization with whistleblowing behavior, multiple regression tests are used with SPSS ver 16 software.The results showed that professional commitment and anticipatory socialization simultaneously had a significant effect on whistleblowing behavior. The partial test results show that the variable professional commitment has a positive and significant effect on whistleblowing behavior. Meanwhile, the anticipatory socialization variable has a negative and significant effect on whistleblowing behavior. Keywords: commitment professional, anticipatory socialization, whistleblowing. 
ANALISIS PENGARUH KEPUASAN INFORMASI DAN RISIKO INVESTASI TERHADAP MINAT MAHASISWA BERINVESTASI DI BURSA EFEK INDONESIA Ade Indriati; Abdul Wahid Mahsuni; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to examine the effect of information satisfaction and the level of investment risk on student interest in investing in the Indonesia stock exchange at the Investment Gallery (GI) Faculty of Economics and Business at the Malang Islamic University (UNISMA). The sample of this research is 255 respondents by purposive sampling. This data is the primary data from the distributed questionnaires. And the method of analysis of this research is multiple linear regression. The results of this study provide simultaneously that the variables of independence, information satisfaction and investment risk have a significant effect on student interest in investing in the indonesian stock exchange. While partially information satisfaction has no effect, the investment risk variable has an effect.Keyword : analysis effect of satisfaction with investment risk information and student interest in investing in the indonesia stock exchange
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