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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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ANALISIS FLYPAPER EFFECT DARI DANA ALOKASI UMUM (DAU), PENDAPATAN ASLI DAERAH (PAD) DAN SATUAN KERJA PERANGKAT DAERAH (SKPD ) TERHADAP BELANJA DAERAH KABUPATEN/KOTA DI PROVINSI JAWA TIMUR TAHUN 2015-2019 Indah Ningsih; Anik Malikah; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

The implementation of fiscal decentralization and regional autonomy policies has been implemented since early 2001, where the central government transferred authority to regional governments to optimize and manage their regional potential. The implementation of this policy has several problems, one of which is differences of opinion in the use of the balancing fund. For this reason, this study aims to determine the effect of General Allocation Fund (DAU), Regional Original Income (PAD) and Regional Work Unit Financial Reports (SKPD) on District / City Regional Expenditures in East Java Province 2015 to 2019, using Purposive sampling technique and use multiple linear regression analysis with Statistical Package for Social Sciences (SPSS), the data used is secondary data from relevant data sources. The results showed that there was no flypaper effect on regional spending. The general allocation fund, regional revenue, and regional work units significantly influence regional spending.Keywords: flypaper effect, general allocation funds, local revenue, regional work units, regional spending.
PERSEPSI MAHASISWA AKUNTANSI TERHADAP ETIKA BISNIS DAN ETIKA PROFESI DI PANDANG DARI SEGI GENDER (Studi Kasus Mahasiswa Akuntansi Unisma) Ilma Suryani Mardana; Junaidi Junaidi; 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

This research focuses on business ethics and professional accounting ethics using empirical studies at the University of Islam Malang. The purpose of this study was to examine the average difference in perceptions of business ethics and professional accounting ethics between male and female accounting students at the University of Islam Malang. The population of this study were accounting students at the University of Islam Malang. The sample used was 56 respondents consisting of 28 male students and 28 female students. Data were collected using questionnaires and distributed by purposive sampling method. Independent sample t-test was used in testing this hypothesis. The results of the hypothesis show that there is no difference in the mean perception between male students and female accounting students of business ethics and accounting professional ethics.Keywords: Perception of accounting students, Business Ethics, Professional Ethics of accountants.
EFEKTIVITAS PENERAPAN APLIKASI SISTEM KEUANGAN DESA (SISKEUDES) DALAM MENINGKATKAN AKUNTABILITAS DAN TRANSPARANSI LAPORAN KEUANGAN DESA GRATI KECAMATAN SUMBERSUKO KABUPATEN LUMAJANG Mutiara Mardaw; M. Cholid Mawardi; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

The village government is required to compile a report on the realization of the APBDes and an Accountability Report on the Realization of the Implementation of the APBDes which is a form of accountability for the performance of the local government to the community which is used to assess the performance results of the village apparatus and as a medium to show transparency and accountability in village financial management. The purpose of this study was to determine the effectiveness of implementing the Village Financial System Application in increasing accountability and transparency of financial reports in Grati Village, Sumbersuko District, Lumajang Regency. This research method uses a qualitative approach with a qualitative descriptive type of research. The results of this study indicate that the application of the Village Financial System Application (SISKEUDES) is effective in increasing the accountability and transparency of financial reports in Grati Village, Sumbersuko District, Lumajang Regency.Keywords: Effectiveness, SISKEUDES, , Accountability, Transparency.
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL DALAM PEMBERIAN KREDIT PADA KOPERASI PEGAWAI REPUBLIK INDONESIA “GURU” SUMBERMANJING WETAN Hendri Kurniawan; Moh. Amin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

The accounting information system and the internal control system are a unity that is equally binding into two inseparable parts. Therefore, accounting information systems and internal control systems are two things that are needed and important, especially in financial institutions for the process of implementing credit. An accounting information system and internal control system can support company activities to run more effectively and efficiently. In financial institutions, the use of credit is not as expected, there are many problems that must be corrected, one of which is often non-performing loans, namely bad loans. The purpose of the research that is expected by the researcher is to find out regarding the application of accounting information systems and internal control systems in the employee cooperatives of the Republic of Indonesia "guru" Sumbermanjing Wetan and whether the application of accounting information systems and internal control systems is effective enough to avoid risks in granting credit. at the Indonesian republican employee cooperative "guru" Sumbermanjing wetan. This research uses a descriptive method. Descriptive method is a research method that seeks to solve problems or answer various questions from the problems being faced. The results of this study The decision making process of credit requests is not adequate. This can be seen from the analysis process at the time of making credit decisions that are not appropriate according to what was informed by one of the informants obtained at the cooperative. If the credit analysis process and credit decisions are not adequate, it will allow the emergence of bad loans.Keywords: Accounting Information System, Internal Control, Credit, Cooperative 
ANALISIS GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN BANK KONVENSIONAL YANG TERDAPAT PADA BURSA EFEK INDONESIA PERIODE 2016-2019 Novi Purnamasari; Anik Malikah; 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 determine how the influence of Good Corporate Governance on conventional bank financial performance. Variables of Good Corporate Governance are the independent board of commissioners, the board of directors, the audit committee, managerial ownership and institutional ownership, and one dependent variable, financial performance. This study used secondary data, the population taken in this study are all conventional banks listed on the Indonesia Stock Exchange and using purposive sampling method. The test used multiple linear regression test. The results in this study indicate that simultaneously the independent board of commissioners, board of directors, audit committee, managerial ownership and institutional ownership affect the financial performance of conventional banks.Keywords: Independent board of commissioners, Board of directors, Audit committee, Managerial Ownership, Institutional Ownership, Financial performance.
Analisis Implementasi Etika Bisnis, Strategi Manajemen, dan Efisiensi Pengolahan Pada UMKM Wanita Singkong Jaya Terhadap Sistem Sosial Ekonomi di Desa Sukowilangun Dinanda Primanagari; M. Cholid Mawardi; 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

In this era especially during the pandemic, villages must be smarter in building the economy and make the village an independent village which must have micro, small and medium (UMKM) businesses that are able to help the village economy. In business, especially small and medium (UMKM) enterprises, micro must pay attention to business ethics, management strategies and good and correct processing efficiency because this is also one of the reason for the cracking of an business, from the results of the study, it was found that several problems were caused by a lack of understanding related to business ethics and their solutions so that this research was to meet the needs of UMKM actors in understanding and implementing business ethics, management strategies and processing efficiency.Keywords : UMKM, business ethics, management strategies and processing efficiency
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN PADA BADAN USAHA MILIK DESA UNTUK MEWUJUDKAN GREEN ACCOUNTING (STUDI KASUS DI DESA MAYANGAN KECEMATAN GUMUKMAS KABUPATEN JEMBER) Achmad Munir; Abdul Wahid Mahsuni; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

Nowadays environmental problems are one of the things that must be paid attention to by the community, especially for companies or business people who often pollute the environment from their production activities. Therefore, the Company as part of people's lives must participate in preserving the environment. This participation certainly costs money, so there must be recognition, disclosure, and presentation in the company's accounting records, to create green accounting and a healthy environment. The purpose of this research is to find out how to apply environmental accounting to village-owned enterprises in Mayangan Village, Gumukmas District, Jember Regency, to find out how to record, report and present environmental accounting on village-owned enterprises in Mayangan Village, Gumukmas District, Jember Regency, to provide knowledge to village-owned enterprises in Mayangan Village, Gumukmas District, Jember Regency regarding the functions and benefits of green accounting. This research uses a qualitative descriptive method. The data used in this study are primary and secondary data obtained from interviews, observations, and documentation, then the data is analyzed to draw conclusions. for recording environmental accounting reports.Keywords: Environmental Accounting, Village Owned Enterprises, Green Accounting 
ANALISIS PENGARUH PENERAPAN PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP PENGELOLAAN DANA DESA OLEH PEMERINTAH DESA (Studi Kasus Di Desa Panggungasri, Desa Bumiayu, dan Desa Sumberagung Kecamatan Panggungrejo Kabupaten Blitar) Retno Dwi Wandika; M. Cholid Mawardi; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

This study was conducted with aims to analyze the effect of applying the principles of good corporate governance to the management of village funds by the village government. This research uses qualitative research methods with a descriptive approach. This research was conducted in three villages, namely Panggungasri Village, Bumiayu Village, and Sumberagung Villages, Panggungrejo District, Blitar Regency. The resource persons selected in this study were the Village Head, Village Secretary, and Village Treasurer. This research was conducted through interviews and documentation. The results showed that the three villages had implemented the principles of good corporate governance well, but there were still many shortcomings that had to be addressed by the respective village governments. The principles of good corporate governance that have been implemented are the principle of accountability, the principle of responsibility and the principle of fairness. Meanwhile, the principles of transparency and independence have not been maximally applied. In general, the implementation of the principles of good corporate governance has been implemented because the village government has carried out activities in accordance with applicable regulations.  Keyword: Good Corporate Governance, Management of Village Funds, Village Government
PENGARUH KEPATUHAN WAJIB PAJAK, PROFESIONALISME ACCOUNT REPRESENTATIVE, DAN APLIKASI E-TAX TERHADAP PENERIMAAN PAJAK KPP PRATAMA TULUNGAGUNG Ihda Riyadlotul Khatwa; Afifudin Afifudin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 02 (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 determine the effect of Taxpayer Compliance, Professional Representative Accounts, E-Tax Applications on Tax Receipts at KPP Pratama Tulungagung. This type of research is quantitative research by case study. The population used is individual taxpayers registered in KPP Pratama Tulungagung. Samples taken using the Slovin formula. The method used is quantitative with multiple analysis techniques with descriptive analysis, and partial or simultaneous hypothesis testing to determine the effect of each variable. The research results showed that taxpayer compliance and account representative professionalism affected tax revenue, while e-tax applications did not affect tax revenue.Keywords: taxpayer compliance, account representative professionalism, e-tax application, Tax revenue 
PEMANFAATAN INSENTIF PAJAK TERHADAP KEBERLANGSUNGAN USAHA PADA UMKM YANG TERDAMPAK COVID-19 Emma Sukma Zulmida; Abdul Wahid Mahsuni; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

The government's efforts in order to maintain business continuity while at the same time saving the national economy by implementing various socio-economic policy programs, one of which is the tax incentive policy contained in PMK Number 44/PMK.03/2020 concerning Tax Incentives for Taxpayers Affected by the Corona Virus Disease Pandemic. With the hope that tax incentives can be utilized and help UMKM actors affected by COVID-19 in maintaining business continuity.This study aims to determine the significant effect of partial use of tax incentives on the continuity of UMKM affected by COVID-19. With a registered UMKM population and taking advantage of tax incentives at KPP Pratama North Malang. The research method used is quantitative method and the data collection method is using a questionnaire. The data analysis method used simple regression analysis, and the tests used were descriptive statistical tests, data quality tests, classical assumption tests and hypothesis testing. The results of the study prove that the use of tax incentives has a partial positive effect on the sustainability of UMKM affected by COVID-19.Keywords: Tax Incentives, UMKM, Business Continuity, and Impact Covid-19.
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