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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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Determinan Persepsi Mahasiswa Akuntansi Mengenai Etika Atas Penggelapan Pajak (Tax Evasion) (Studi Empiris pada Mahasiswa Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Malang) Abet Alfarizi; 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 analyze the influence of several determining factors on the perceptions of accounting students regarding the ethics of tax evasion, namely fairness, discrimination, and the tax system. Tax evasion is an unlawful act carried out by taxpayers who aim to reduce the amount of tax charged or make efforts not to pay taxes illegally. This study uses primary data with the criteria of students majoring in accounting at the Faculty of Economics and Business, Islamic University of Malang who have taken taxation courses. The research was conducted using data collection methods through questionnaires with google form media using a Likert scale of 1-4. In determining the sample the researcher used the slovin formula so that the number of samples used in this study was 87 students, using the data analysis method of multiple linear regression analysis. The results of the research test prove that fairness, discrimination, and the tax system have a positive and significant effect on the perceptions of accounting students regarding the ethics of tax evasion. Keywords: Tax evasion, fairness, discrimination, tax system
Pengaruh Peluang Bisnis di Era Pandemi dan Preferensi Risiko Terhadap Minat Berwirausaha Mahasiswa Jurusan Akuntansi Universitas Islam Malang Rosalina Dwi Amara; Moh. Amin; 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 (1) identify and explain the effect of business opportunities in the pandemic era and risk preferences on student entrepreneurship interest (2) identify and explain the effect of business opportunities in the pandemic era on student entrepreneurship interest (3) identify and explain the effect of risk preference on student interest in entrepreneurship. The research method used in this study is a quantitative method, namely by distributing questionnaires to students majoring in accounting at the Islamic University of Malang. The number of respondents from the questionnaire distributed was 78 respondents. The results of this study indicate that business opportunities in the pandemic era and risk preferences have a positive effect on the interest in entrepreneurship of students majoring in accounting at the Islamic University of Malang.Keywords: Business opportunities in the pandemic era, risk preference, interest in entrepreneurship
Analisis Faktor-Faktor Masyarakat Lebih Memilih Investasi Dalam Deposito Dari Pada Produk Investasi Lain Delly Isnatani Dalove Setyantoro; 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 factors of the level of profit sharing, terms, service, security, cost, and location influence the public in choosing to invest in deposits over other investment products. This research is a quantitative research approach. Collecting data in this study using a questionnaire method (questionnaire). The data analysis method used in this study uses the factor analysis method with Validity Test, Reliability Test, Classical Assumption Test, Mukticolionarity Test, Heteroscedasticity Test, Normality Test, Descriptive Statistics and Sample t-test. The results of this study indicate that the variables in this study are profit sharing (X1) with a Significance value (Sig) variable. it has a significance value <0.05, which means that this variable influences the decision to invest in deposits. Meanwhile, the service level variable (X3) has a significance value of 0.861, or >0.05, which means that the service level variable (X3) has no effect on the decision to invest in deposits rather than investing in others.Keywords: Deposits , Community factors, Investment.
Pengaruh Kewajiban Kepemilikan NPWP, Pemahaman Perpajakan, Kesadaran Wajib Pajak Pribadi Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Pada Wajib Pajak Orang Pribadi di KPP Pratama Malang Utara) Khotifah Ayu Febriyanti; Afifudin Afifudin; 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 research answers the problem of factors that influence taxpayer compliance consisting of the variable obligation to own TIN, understanding of taxation, and awareness of taxpayers for WPOP in the KPP Pratama area of North Malang. This research is quantitative research using primary data. Primary data was obtained from a questionnaire that was measured using a Likert scale. Ninety-five respondents were obtained based on the slovin formula method. Data analysis using multiple linear regression models. This study shows that the obligation to own a TIN does not affect individual taxpayer compliance. In contrast, understanding of taxation and awareness of personal taxpayers has a positive and significant effect on individual taxpayer compliance.Keywords: NPWP, Understanding of taxation, awareness, compliance
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Penerimaan Pajak Penghasilan pada Kantor Pelayanan Pajak Pratama Malang Utara Hasbi Maftuh Ardiansyah; 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

An increase in state revenue from the taxation sector as a source of financing that is still possible, based on the number of tax payments from year to year, is expected to increase in view of the increasing population. One type of tax that is a source of revenue is income tax. Income tax is a type of subjective tax that is obligated to be attached to the tax subject concerned. Taxpayer Awareness, Tax Sanctions, Tax Knowledge, and tax authorities play a very important role in the success of a taxation. The population in this study are individual taxpayers who are registered at KPP Pratama Malang Utara. Sampling in this study using the slovin formula. 99 data were used and processed using SPSS 29.0 for windows. The results of this study indicate that taxpayer awareness has an effect on income tax receipts, tax sanctions have an effect on income tax receipts, tax knowledge on income tax receipts, and tax authorities have no effect on income tax receipts.Keywords: Income tax, tax sanctions, tax knowledge, tax understanding, and tax authorities
Analisis Anggaran Biaya Produksi Sebagai Alat Perencanaan dan Pengendalian Biaya Produksi (Studi Empiris UD. Bosikan Budidaya Ikan Lele Kepanjen) Muhammad Azhar Ilham Fauzi; Junaidi Junaidi; 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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With the increasing consumption of catfish by the public, catfish farming is now also in high demand. As well as supported by existing data from the Ministry of Marine Affairs and Fisheries. A budget is a financial plan designed for future activities in accordance with the objectives of a business. Planning is a process that can produce future plans in making a decision. Control is the most important factor in a business to manage the plan so that it can be fulfilled. Production costs are the price that needs to be paid to convert raw goods into finished goods. Catfish farming is one of the businesses that requires careful planning in terms of its production cost budget. In thi research for the budget and realization can be controlled and for the profits in production I, II and III can already cover expenses in the budget for making the pond and the needs in the budget provided. There are several limitations in this research, namely the production cost budget and this research only uses one object under study.Keywords: Planning and controlling production costs of catfish farming
Pengaruh Struktur Kepemilikan Manajerial, Return on Asset (ROA), dan Financial Leverage Terhadap Manajemen Laba (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021 – 2022) Utari Maharani Noor; Noor Shodiq Askandar; 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 research was conducted to determine the influence of Managerial Ownership, Return On Asset and Financial Leverage on Earnings Management practices at manufacturing companies listed in the Indonesia Stock Exchange (IDX) with a research period from 2021 to 2022. This research uses quantitative methods. The earnings management practices in this study was measured using the Modified Jones Model. The result of this research shows: (1) the results of this study indicate that managerial ownership, return on assets, and financial leverage have a significant effect on earnings management, (2) managerial ownership has no effect on earnings management, (3) return on assets have no effect on earnings management. Meanwhile, (4) financial leverage has a negative effect on earnings management.Keywords: Earnings management, managerial ownership, return on asset, financial leverage.
Penerapan Standar Akuntansi Keuangan EMKM Dalam Penyusunan Laporan Keuangan Pada UMKM (Studi Kasus Industri Permen Lolipop Kecamatan Lowokwaru Kota Malang) Dewi Amelia; 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 research aims to analyze the application of accounting standards for Micro, Small and Medium Entities (SAK-EMKM) in presenting financial reports at Lollipop Candy Shop MSMEs in Lowokwaru sub-district. The research method uses a qualitative approach with a field study type of research while the research subjects are MSME Lollipop Shop business actors using primary data sources in the form of interviews and observations as well as secondary data sources in the form of documentation and several financial records of Lollipop Shop MSMEs as well as data analysis carried out through stages of data collection, data reduction, data presentation and conclusion drawing. The results of the research stated that Lollipop Shop MSMEs had recorded several simple financial reports including recognition, measurement, presentation and disclosure, but Lollipop Shop MSMEs in Lowokwaru District as a whole stated that they were not aware of the existence of the new financial accounting standard, namely SAK-EMKM.Keywords : Financial report, SAK EMKM, micro business
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